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HB2949 Enrolled LRB104 09328 BDA 19386 b
1 AN ACT concerning government.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Article 1.
5 Section 1-1. Short title. This Act may be cited as the
6 Fiscal Year 2027 Budget Implementation Act.
7 Section 1-5. Purpose. It is the purpose of this Act to make
8 changes in State programs that are necessary to implement the
9 State budget for Fiscal Year 2027.
10 Article 5.
11 Section 5-2. The State Employees Group Insurance Act of
12 1971 is amended by changing Sections 6.5, 6.10, 10, 11, and
13 13.1 as follows:
14 (5 ILCS 375/6.5)
15 Sec. 6.5. Health benefits for TRS benefit recipients and
16 TRS dependent beneficiaries.
17 (a) Purpose. It is the purpose of this amendatory Act of
18 1995 to transfer the administration of the program of health
19 benefits established for benefit recipients and their
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1 dependent beneficiaries under Article 16 of the Illinois
2 Pension Code to the Department of Central Management Services.
3 (b) Transition provisions. The Board of Trustees of the
4 Teachers' Retirement System shall continue to administer the
5 health benefit program established under Article 16 of the
6 Illinois Pension Code through December 31, 1995. Beginning
7 January 1, 1996, the Department of Central Management Services
8 shall be responsible for administering a program of health
9 benefits for TRS benefit recipients and TRS dependent
10 beneficiaries under this Section. The Department of Central
11 Management Services and the Teachers' Retirement System shall
12 cooperate in this endeavor and shall coordinate their
13 activities so as to ensure a smooth transition and
14 uninterrupted health benefit coverage.
15 (c) Eligibility. All persons who were enrolled in the
16 Article 16 program at the time of the transfer shall be
17 eligible to participate in the program established under this
18 Section without any interruption or delay in coverage or
19 limitation as to pre-existing medical conditions. Eligibility
20 to participate shall be determined by the Teachers' Retirement
21 System. Eligibility information shall be communicated to the
22 Department of Central Management Services in a format
23 acceptable to the Department.
24 Eligible TRS benefit recipients may enroll or re-enroll in
25 the program of health benefits established under this Section
26 during any applicable annual open enrollment period and as
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1 otherwise permitted by the Department of Central Management
2 Services. A TRS benefit recipient shall not be deemed
3 ineligible to participate solely by reason of the TRS benefit
4 recipient having made a previous election to disenroll or
5 otherwise not participate in the program of health benefits.
6 A TRS dependent beneficiary who is a child age 19 or over
7 and mentally or physically disabled does not become ineligible
8 to participate by reason of (i) becoming ineligible to be
9 claimed as a dependent for Illinois or federal income tax
10 purposes or (ii) receiving earned income, so long as those
11 earnings are insufficient for the child to be fully
12 self-sufficient.
13 (d) Coverage. The level of health benefits provided under
14 this Section shall be similar to the level of benefits
15 provided by the program previously established under Article
16 16 of the Illinois Pension Code. For plan years that begin on
17 or after January 1, 2025, the health benefit program
18 established under this Section shall include health, dental,
19 and vision benefits.
20 Group life insurance benefits are not included in the
21 benefits to be provided to TRS benefit recipients and TRS
22 dependent beneficiaries under this Act.
23 The program of health benefits under this Section may
24 include any or all of the benefit limitations, including but
25 not limited to a reduction in benefits based on eligibility
26 for federal Medicare benefits, that are provided under
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1 subsection (a) of Section 6 of this Act for other health
2 benefit programs under this Act.
3 (e) Insurance rates and premiums. The Director shall
4 determine the insurance rates and premiums for TRS benefit
5 recipients and TRS dependent beneficiaries, and shall present
6 to the Teachers' Retirement System of the State of Illinois,
7 by April 15 of each calendar year, the rate-setting
8 methodology (including but not limited to utilization levels
9 and costs) used to determine the amount of the health care
10 premiums.
11 For Fiscal Year 1996, the premium shall be equal to
12 the premium actually charged in Fiscal Year 1995; in
13 subsequent years, the premium shall never be lower than
14 the premium charged in Fiscal Year 1995.
15 For Fiscal Year 2003, the premium shall not exceed
16 110% of the premium actually charged in Fiscal Year 2002.
17 For Fiscal Year 2004, the premium shall not exceed
18 112% of the premium actually charged in Fiscal Year 2003.
19 For Fiscal Year 2005, the premium shall not exceed a
20 weighted average of 106.6% of the premium actually charged
21 in Fiscal Year 2004.
22 For Fiscal Year 2006, the premium shall not exceed a
23 weighted average of 109.1% of the premium actually charged
24 in Fiscal Year 2005.
25 For Fiscal Year 2007, the premium shall not exceed a
26 weighted average of 103.9% of the premium actually charged
HB2949 Enrolled -5- LRB104 09328 BDA 19386 b
1 in Fiscal Year 2006.
2 For Fiscal Year 2008 and thereafter, the premium in
3 each fiscal year shall not exceed 105% of the premium
4 actually charged in the previous fiscal year.
5 In addition to the premium amount charged for the program
6 of health benefits, in the initial plan year in which the
7 dental and vision benefits are provided, an additional premium
8 of not more than $7.11 per month for each TRS benefit recipient
9 and $28.43 per month for each TRS dependent beneficiary shall
10 be charged. The additional premium shall be used for the
11 purpose of financing the dental and vision benefits for TRS
12 benefit recipients and TRS dependent beneficiaries on and
13 after the effective date of this amendatory Act of the 103rd
14 General Assembly.
15 Rates and premiums may be based in part on age and
16 eligibility for federal medicare coverage. However, the cost
17 of participation for a TRS dependent beneficiary who is an
18 unmarried child age 19 or over and mentally or physically
19 disabled shall not exceed the cost for a TRS dependent
20 beneficiary who is an unmarried child under age 19 and
21 participates in the same major medical or managed care
22 program.
23 The cost of health benefits under the program shall be
24 paid as follows:
25 (1) For a TRS benefit recipient selecting a managed
26 care program, up to 75% of the total insurance rate shall
HB2949 Enrolled -6- LRB104 09328 BDA 19386 b
1 be paid from the Teacher Health Insurance Security Fund.
2 Effective with Fiscal Year 2007 and thereafter, for a TRS
3 benefit recipient selecting a managed care program, 75% of
4 the total insurance rate shall be paid from the Teacher
5 Health Insurance Security Fund.
6 (2) For a TRS benefit recipient selecting the major
7 medical coverage program, up to 50% of the total insurance
8 rate shall be paid from the Teacher Health Insurance
9 Security Fund if a managed care program is accessible, as
10 determined by the Teachers' Retirement System. Effective
11 with Fiscal Year 2007 and thereafter, for a TRS benefit
12 recipient selecting the major medical coverage program,
13 50% of the total insurance rate shall be paid from the
14 Teacher Health Insurance Security Fund if a managed care
15 program is accessible, as determined by the Department of
16 Central Management Services.
17 (3) For a TRS benefit recipient selecting the major
18 medical coverage program, up to 75% of the total insurance
19 rate shall be paid from the Teacher Health Insurance
20 Security Fund if a managed care program is not accessible,
21 as determined by the Teachers' Retirement System.
22 Effective with Fiscal Year 2007 and thereafter, for a TRS
23 benefit recipient selecting the major medical coverage
24 program, 75% of the total insurance rate shall be paid
25 from the Teacher Health Insurance Security Fund if a
26 managed care program is not accessible, as determined by
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1 the Department of Central Management Services.
2 (3.1) For a TRS dependent beneficiary who is Medicare
3 primary and enrolled in a managed care plan, or the major
4 medical coverage program if a managed care plan is not
5 available, 25% of the total insurance rate shall be paid
6 from the Teacher Health Security Fund as determined by the
7 Department of Central Management Services. For the purpose
8 of this item (3.1), the term "TRS dependent beneficiary
9 who is Medicare primary" means a TRS dependent beneficiary
10 who is participating in Medicare Parts A and B.
11 (4) Except as otherwise provided in item (3.1), the
12 balance of the rate of insurance, including the entire
13 premium of any coverage for TRS dependent beneficiaries
14 that has been elected, shall be paid by deductions
15 authorized by the TRS benefit recipient to be withheld
16 from his or her monthly annuity or benefit payment from
17 the Teachers' Retirement System; except that (i) if the
18 balance of the cost of coverage exceeds the amount of the
19 monthly annuity or benefit payment, the difference shall
20 be paid directly to the Teachers' Retirement System by the
21 TRS benefit recipient, and (ii) all or part of the balance
22 of the cost of coverage may, at the school board's option,
23 be paid to the Teachers' Retirement System by the school
24 board of the school district from which the TRS benefit
25 recipient retired, in accordance with Section 10-22.3b of
26 the School Code. The Teachers' Retirement System shall
HB2949 Enrolled -8- LRB104 09328 BDA 19386 b
1 promptly deposit all moneys withheld by or paid to it
2 under this subdivision (e)(4) into the Teacher Health
3 Insurance Security Fund. These moneys shall not be
4 considered assets of the Retirement System.
5 (5) If, for any month beginning on or after January 1,
6 2013, a TRS benefit recipient or TRS dependent beneficiary
7 was enrolled in Medicare Parts A and B and such Medicare
8 coverage was primary to coverage under this Section but
9 payment for coverage under this Section was made at a rate
10 greater than the Medicare primary rate published by the
11 Department of Central Management Services, the TRS benefit
12 recipient or TRS dependent beneficiary shall be eligible
13 for a refund equal to the difference between the amount
14 paid by the TRS benefit recipient or TRS dependent
15 beneficiary and the published Medicare primary rate. To
16 receive a refund pursuant to this subsection, the TRS
17 benefit recipient or TRS dependent beneficiary must
18 provide documentation to the Department of Central
19 Management Services evidencing the TRS benefit recipient's
20 or TRS dependent beneficiary's Medicare coverage and the
21 amount paid by the TRS benefit recipient or TRS dependent
22 beneficiary during the applicable time period.
23 (f) Financing. Beginning July 1, 1995, all revenues
24 arising from the administration of the health benefit programs
25 established under Article 16 of the Illinois Pension Code or
26 this Section shall be deposited into the Teacher Health
HB2949 Enrolled -9- LRB104 09328 BDA 19386 b
1 Insurance Security Fund, which is hereby created as a
2 nonappropriated trust fund to be held outside the State
3 treasury Treasury, with the State Treasurer as custodian. Any
4 interest earned on moneys in the Teacher Health Insurance
5 Security Fund shall be deposited into the Fund.
6 Moneys in the Teacher Health Insurance Security Fund shall
7 be used only to pay the costs of the health benefit program
8 established under this Section, including associated
9 administrative costs, and the costs associated with the health
10 benefit program established under Article 16 of the Illinois
11 Pension Code, as authorized in this Section. Beginning July 1,
12 1995, the Department of Central Management Services may make
13 expenditures from the Teacher Health Insurance Security Fund
14 for those costs.
15 After other funds authorized for the payment of the costs
16 of the health benefit program established under Article 16 of
17 the Illinois Pension Code are exhausted and until January 1,
18 1996 (or such later date as may be agreed upon by the Director
19 of Central Management Services and the Secretary of the
20 Teachers' Retirement System), the Secretary of the Teachers'
21 Retirement System may make expenditures from the Teacher
22 Health Insurance Security Fund as necessary to pay up to 75% of
23 the cost of providing health coverage to eligible benefit
24 recipients (as defined in Sections 16-153.1 and 16-153.3 of
25 the Illinois Pension Code) who are enrolled in the Article 16
26 health benefit program and to facilitate the transfer of
HB2949 Enrolled - 10 - LRB104 09328 BDA 19386 b
1 administration of the health benefit program to the Department
2 of Central Management Services.
3 The Department of Central Management Services, or any
4 successor agency designated to procure healthcare contracts
5 pursuant to this Act, is authorized to establish funds,
6 separate accounts provided by any bank or banks as defined by
7 the Illinois Banking Act, or separate accounts provided by any
8 savings and loan association or associations as defined by the
9 Illinois Savings and Loan Act of 1985 to be held by the
10 Director, outside the State treasury, for the purpose of
11 receiving the transfer of moneys from the Teacher Health
12 Insurance Security Fund. The Department may promulgate rules
13 further defining the methodology for the transfers. Any
14 interest earned by moneys in the funds or accounts shall inure
15 to the Teacher Health Insurance Security Fund. The transferred
16 moneys, and interest accrued thereon, shall be used
17 exclusively for transfers to administrative service
18 organizations or their financial institutions for payments and
19 reconciliations relating to of claims to claimants and
20 providers under the self-insurance health plan. The
21 transferred moneys, and interest accrued thereon, shall not be
22 used for any other purpose including, but not limited to,
23 reimbursement of administration fees due the administrative
24 service organization pursuant to its contract or contracts
25 with the Department.
26 (g) Contract for benefits. The Director shall by contract,
HB2949 Enrolled - 11 - LRB104 09328 BDA 19386 b
1 self-insurance, or otherwise make available the program of
2 health benefits for TRS benefit recipients and their TRS
3 dependent beneficiaries that is provided for in this Section.
4 The contract or other arrangement for the provision of these
5 health benefits shall be on terms deemed by the Director to be
6 in the best interest of the State of Illinois and the TRS
7 benefit recipients based on, but not limited to, such criteria
8 as administrative cost, service capabilities of the carrier or
9 other contractor, and the costs of the benefits.
10 (g-5) Committee. A Teacher Retirement Insurance Program
11 Committee shall be established, to consist of 10 persons
12 appointed by the Governor.
13 The Committee shall convene at least 4 times each year,
14 and shall consider and make recommendations on issues
15 affecting the program of health benefits provided under this
16 Section. Recommendations of the Committee shall be based on a
17 consensus of the members of the Committee.
18 If the Teacher Health Insurance Security Fund experiences
19 a deficit balance based upon the contribution and subsidy
20 rates established in this Section and Section 6.6 for Fiscal
21 Year 2008 or thereafter, the Committee shall make
22 recommendations for adjustments to the funding sources
23 established under these Sections.
24 In addition, the Committee shall identify proposed
25 solutions to the funding shortfalls that are affecting the
26 Teacher Health Insurance Security Fund, and it shall report
HB2949 Enrolled - 12 - LRB104 09328 BDA 19386 b
1 those solutions to the Governor and the General Assembly
2 within 6 months after August 15, 2011 (the effective date of
3 Public Act 97-386).
4 (h) Continuation of program. It is the intention of the
5 General Assembly that the program of health benefits provided
6 under this Section be maintained on an ongoing, affordable
7 basis.
8 The program of health benefits provided under this Section
9 may be amended by the State and is not intended to be a pension
10 or retirement benefit subject to protection under Article
11 XIII, Section 5 of the Illinois Constitution.
12 (i) Repeal. (Blank).
13 (Source: P.A. 102-210, eff. 7-30-21; 103-588, eff. 6-5-24.)
14 (5 ILCS 375/6.10)
15 Sec. 6.10. Contributions to the Community College Health
16 Insurance Security Fund.
17 (a) Beginning January 1, 1999 and through June 30, 2023,
18 every active contributor of the State Universities Retirement
19 System (established under Article 15 of the Illinois Pension
20 Code) who (1) is a full-time employee of a community college
21 district (other than a community college district subject to
22 Article VII of the Public Community College Act) or an
23 association of community college boards and (2) is not an
24 employee as defined in Section 3 of this Act shall make
25 contributions toward the cost of community college annuitant
HB2949 Enrolled - 13 - LRB104 09328 BDA 19386 b
1 and survivor health benefits at the rate of 0.50% of salary.
2 Beginning July 1, 2023 and through June 30, 2024, the
3 contribution rate shall be 0.75% of salary. Beginning July 1,
4 2024 and through June 30, 2026, the contribution rate shall be
5 a percentage of salary to be determined by the Department of
6 Central Management Services, which in each fiscal year shall
7 not exceed a 0.1 percentage point increase in the amount of
8 salary actually required to be contributed for the previous
9 fiscal year. Beginning July 1, 2026, the contribution rate
10 shall be a percentage of salary to be determined by the
11 Department of Central Management Services, which in each
12 fiscal year shall not exceed 105% of the percentage of salary
13 actually required to be contributed for the previous fiscal
14 year.
15 These contributions shall be deducted by the employer and
16 paid to the State Universities Retirement System as service
17 agent for the Department of Central Management Services. The
18 System may use the same processes for collecting the
19 contributions required by this subsection that it uses to
20 collect the contributions received from those employees under
21 Section 15-157 of the Illinois Pension Code. An employer may
22 agree to pick up or pay the contributions required under this
23 subsection on behalf of the employee; such contributions shall
24 be deemed to have been paid by the employee.
25 The State Universities Retirement System shall promptly
26 deposit all moneys collected under this subsection (a) into
HB2949 Enrolled - 14 - LRB104 09328 BDA 19386 b
1 the Community College Health Insurance Security Fund created
2 in Section 6.9 of this Act. The moneys collected under this
3 Section shall be used only for the purposes authorized in
4 Section 6.9 of this Act and shall not be considered to be
5 assets of the State Universities Retirement System.
6 Contributions made under this Section are not transferable to
7 other pension funds or retirement systems and are not
8 refundable upon termination of service.
9 (b) Beginning January 1, 1999 and through June 30, 2023,
10 every community college district (other than a community
11 college district subject to Article VII of the Public
12 Community College Act) or association of community college
13 boards that is an employer under the State Universities
14 Retirement System shall contribute toward the cost of the
15 community college health benefits provided under Section 6.9
16 of this Act an amount equal to 0.50% of the salary paid to its
17 full-time employees who participate in the State Universities
18 Retirement System and are not members as defined in Section 3
19 of this Act. Beginning July 1, 2023 and through June 30, 2024,
20 the contribution rate shall be 0.75% of the salary. Beginning
21 July 1, 2024 and through June 30, 2026, the contribution rate
22 shall be a percentage of salary to be determined by the
23 Department of Central Management Services, which in each
24 fiscal year shall not exceed a 0.1 percentage point increase
25 in the amount of salary actually required to be contributed
26 for the previous fiscal year. Beginning July 1, 2026, the
HB2949 Enrolled - 15 - LRB104 09328 BDA 19386 b
1 contribution rate shall be a percentage of salary to be
2 determined by the Department of Central Management Services,
3 which in each fiscal year shall not exceed 105% of the
4 percentage of salary actually required to be contributed for
5 the previous fiscal year.
6 These contributions shall be paid by the employer to the
7 State Universities Retirement System as service agent for the
8 Department of Central Management Services. The System may use
9 the same processes for collecting the contributions required
10 by this subsection that it uses to collect the contributions
11 received from those employers under Section 15-155 of the
12 Illinois Pension Code.
13 The State Universities Retirement System shall promptly
14 deposit all moneys collected under this subsection (b) into
15 the Community College Health Insurance Security Fund created
16 in Section 6.9 of this Act. The moneys collected under this
17 Section shall be used only for the purposes authorized in
18 Section 6.9 of this Act and shall not be considered to be
19 assets of the State Universities Retirement System.
20 Contributions made under this Section are not transferable to
21 other pension funds or retirement systems and are not
22 refundable upon termination of service.
23 The Department of Central Management Services, or any
24 successor agency designated to procure healthcare contracts
25 pursuant to this Act, is authorized to establish funds,
26 separate accounts provided by any bank or banks as defined by
HB2949 Enrolled - 16 - LRB104 09328 BDA 19386 b
1 the Illinois Banking Act, or separate accounts provided by any
2 savings and loan association or associations as defined by the
3 Illinois Savings and Loan Act of 1985 to be held by the
4 Director, outside the State treasury, for the purpose of
5 receiving the transfer of moneys from the Community College
6 Health Insurance Security Fund. The Department may promulgate
7 rules further defining the methodology for the transfers. Any
8 interest earned by moneys in the funds or accounts shall inure
9 to the Community College Health Insurance Security Fund. The
10 transferred moneys, and interest accrued thereon, shall be
11 used exclusively for transfers to administrative service
12 organizations or their financial institutions for payments and
13 reconciliations relating to of claims to claimants and
14 providers under the self-insurance health plan. The
15 transferred moneys, and interest accrued thereon, shall not be
16 used for any other purpose including, but not limited to,
17 reimbursement of administration fees due the administrative
18 service organization pursuant to its contract or contracts
19 with the Department.
20 (c) On or before November 15 of each year, the Board of
21 Trustees of the State Universities Retirement System shall
22 certify to the Governor, the Director of Central Management
23 Services, and the State Comptroller its estimate of the total
24 amount of contributions to be paid under subsection (a) of
25 this Section for the next fiscal year. Beginning in fiscal
26 year 2008, the amount certified shall be decreased or
HB2949 Enrolled - 17 - LRB104 09328 BDA 19386 b
1 increased each year by the amount that the actual active
2 employee contributions either fell short of or exceeded the
3 estimate used by the Board in making the certification for the
4 previous fiscal year. The State Universities Retirement System
5 shall calculate the amount of actual active employee
6 contributions in fiscal years 1999 through 2005. Based upon
7 this calculation, the fiscal year 2008 certification shall
8 include an amount equal to the cumulative amount that the
9 actual active employee contributions either fell short of or
10 exceeded the estimate used by the Board in making the
11 certification for those fiscal years. The certification shall
12 include a detailed explanation of the methods and information
13 that the Board relied upon in preparing its estimate. As soon
14 as possible after the effective date of this Section, the
15 Board shall submit its estimate for fiscal year 1999.
16 On or after the effective date of the changes made to this
17 Section by this amendatory Act of the 103rd General Assembly,
18 but no later than June 30, 2023, the Board shall recalculate
19 and recertify to the Governor, the Director of Central
20 Management Services, and the State Comptroller its estimate of
21 the total amount of contributions to be paid under subsection
22 (a) for State fiscal year 2024, taking into account the
23 changes in required employee contributions made by this
24 amendatory Act of the 103rd General Assembly.
25 (d) Beginning in fiscal year 1999, on the first day of each
26 month, or as soon thereafter as may be practical, the State
HB2949 Enrolled - 18 - LRB104 09328 BDA 19386 b
1 Treasurer and the State Comptroller shall transfer from the
2 General Revenue Fund to the Community College Health Insurance
3 Security Fund 1/12 of the annual amount appropriated for that
4 fiscal year to the State Comptroller for deposit into the
5 Community College Health Insurance Security Fund under Section
6 1.4 of the State Pension Funds Continuing Appropriation Act.
7 (e) Except where otherwise specified in this Section, the
8 definitions that apply to Article 15 of the Illinois Pension
9 Code apply to this Section.
10 (Source: P.A. 103-8, eff. 6-7-23.)
11 (5 ILCS 375/10) (from Ch. 127, par. 530)
12 Sec. 10. Contributions by the State and members.
13 (a) The State shall pay the cost of basic non-contributory
14 group life insurance and, subject to member paid contributions
15 set by the Department or required by this Section and except as
16 provided in this Section, the basic program of group health
17 benefits on each eligible member, except a member, not
18 otherwise covered by this Act, who has retired as a
19 participating member under Article 2 of the Illinois Pension
20 Code but is ineligible for the retirement annuity under
21 Section 2-119 of the Illinois Pension Code, and part of each
22 eligible member's and retired member's premiums for health
23 insurance coverage for enrolled dependents as provided by
24 Section 9. The State shall pay the cost of the basic program of
25 group health benefits only after benefits are reduced by the
HB2949 Enrolled - 19 - LRB104 09328 BDA 19386 b
1 amount of benefits covered by Medicare for all members and
2 dependents who are eligible for benefits under Social Security
3 or the Railroad Retirement system or who had sufficient
4 Medicare-covered government employment, except that such
5 reduction in benefits shall apply only to those members and
6 dependents who (1) first become eligible for such Medicare
7 coverage on or after July 1, 1992; or (2) are
8 Medicare-eligible members or dependents of a local government
9 unit which began participation in the program on or after July
10 1, 1992; or (3) remain eligible for, but no longer receive
11 Medicare coverage which they had been receiving on or after
12 July 1, 1992. The Department may determine the aggregate level
13 of the State's contribution on the basis of actual cost of
14 medical services adjusted for age, sex or geographic or other
15 demographic characteristics which affect the costs of such
16 programs.
17 The cost of participation in the basic program of group
18 health benefits for the dependent or survivor of a living or
19 deceased retired employee who was formerly employed by the
20 University of Illinois in the Cooperative Extension Service
21 and would be an annuitant but for the fact that he or she was
22 made ineligible to participate in the State Universities
23 Retirement System by clause (4) of subsection (a) of Section
24 15-107 of the Illinois Pension Code shall not be greater than
25 the cost of participation that would otherwise apply to that
26 dependent or survivor if he or she were the dependent or
HB2949 Enrolled - 20 - LRB104 09328 BDA 19386 b
1 survivor of an annuitant under the State Universities
2 Retirement System.
3 (a-1) (Blank).
4 (a-2) (Blank).
5 (a-3) (Blank).
6 (a-4) (Blank).
7 (a-5) (Blank).
8 (a-6) (Blank).
9 (a-7) (Blank).
10 (a-8) Any annuitant, survivor, or retired employee may
11 waive or terminate coverage in the program of group health
12 benefits. Any such annuitant, survivor, or retired employee
13 who has waived or terminated coverage may enroll or re-enroll
14 in the program of group health benefits only during the annual
15 benefit choice period, as determined by the Director; except
16 that in the event of termination of coverage due to nonpayment
17 of premiums, the annuitant, survivor, or retired employee may
18 not re-enroll in the program.
19 (a-8.5) Beginning on July 1, 2012 (the effective date of
20 Public Act 97-695), the Director of Central Management
21 Services shall, on an annual basis, determine the amount that
22 the State shall contribute toward the basic program of group
23 health benefits on behalf of annuitants (including individuals
24 who (i) participated in the General Assembly Retirement
25 System, the State Employees' Retirement System of Illinois,
26 the State Universities Retirement System, the Teachers'
HB2949 Enrolled - 21 - LRB104 09328 BDA 19386 b
1 Retirement System of the State of Illinois, or the Judges
2 Retirement System of Illinois and (ii) qualify as annuitants
3 under subsection (b) of Section 3 of this Act), survivors
4 (including individuals who (i) receive an annuity as a
5 survivor of an individual who participated in the General
6 Assembly Retirement System, the State Employees' Retirement
7 System of Illinois, the State Universities Retirement System,
8 the Teachers' Retirement System of the State of Illinois, or
9 the Judges Retirement System of Illinois and (ii) qualify as
10 survivors under subsection (q) of Section 3 of this Act), and
11 retired employees (as defined in subsection (p) of Section 3
12 of this Act). The remainder of the cost of coverage for each
13 annuitant, survivor, or retired employee, as determined by the
14 Director of Central Management Services, shall be the
15 responsibility of that annuitant, survivor, or retired
16 employee.
17 Contributions required of annuitants, survivors, and
18 retired employees shall be the same for all retirement systems
19 and shall also be based on whether an individual has made an
20 election under Section 15-135.1 of the Illinois Pension Code.
21 Contributions may be based on annuitants', survivors', or
22 retired employees' Medicare eligibility, but may not be based
23 on Social Security eligibility.
24 (a-9) No later than May 1 of each calendar year, the
25 Director of Central Management Services shall certify in
26 writing to the Executive Secretary of the State Employees'
HB2949 Enrolled - 22 - LRB104 09328 BDA 19386 b
1 Retirement System of Illinois the amounts of the Medicare
2 supplement health care premiums and the amounts of the health
3 care premiums for all other retirees who are not Medicare
4 eligible.
5 A separate calculation of the premiums based upon the
6 actual cost of each health care plan shall be so certified.
7 The Director of Central Management Services shall provide
8 to the Executive Secretary of the State Employees' Retirement
9 System of Illinois such information, statistics, and other
10 data as he or she may require to review the premium amounts
11 certified by the Director of Central Management Services.
12 The Department of Central Management Services, or any
13 successor agency designated to procure health care contracts
14 pursuant to this Act, is authorized to establish funds,
15 separate accounts provided by any bank or banks as defined by
16 the Illinois Banking Act, or separate accounts provided by any
17 savings and loan association or associations as defined by the
18 Illinois Savings and Loan Act of 1985 to be held by the
19 Director, outside the State treasury, for the purpose of
20 receiving the transfer of moneys from the Local Government
21 Health Insurance Reserve Fund. The Department may promulgate
22 rules further defining the methodology for the transfers. Any
23 interest earned by moneys in the funds or accounts shall inure
24 to the Local Government Health Insurance Reserve Fund. The
25 transferred moneys, and interest accrued thereon, shall be
26 used exclusively for transfers to administrative service
HB2949 Enrolled - 23 - LRB104 09328 BDA 19386 b
1 organizations or their financial institutions for payments and
2 reconciliations relating to of claims to claimants and
3 providers under the self-insurance health plan. The
4 transferred moneys, and interest accrued thereon, shall not be
5 used for any other purpose including, but not limited to,
6 reimbursement of administration fees due the administrative
7 service organization pursuant to its contract or contracts
8 with the Department.
9 (a-10) To the extent that participation, benefits, or
10 premiums under this Act are based on a person's service credit
11 under an Article of the Illinois Pension Code, service credit
12 terminated in exchange for an accelerated pension benefit
13 payment under Section 14-147.5, 15-185.5, or 16-190.5 of that
14 Code shall be included in determining a person's service
15 credit for the purposes of this Act.
16 (b) State employees who become eligible for this program
17 on or after January 1, 1980 in positions normally requiring
18 actual performance of duty not less than 1/2 of a normal work
19 period but not equal to that of a normal work period, shall be
20 given the option of participating in the available program. If
21 the employee elects coverage, the State shall contribute on
22 behalf of such employee to the cost of the employee's benefit
23 and any applicable dependent supplement, that sum which bears
24 the same percentage as that percentage of time the employee
25 regularly works when compared to normal work period.
26 (c) The basic non-contributory coverage from the basic
HB2949 Enrolled - 24 - LRB104 09328 BDA 19386 b
1 program of group health benefits shall be continued for each
2 employee not in pay status or on active service by reason of
3 (1) leave of absence due to illness or injury, (2) authorized
4 educational leave of absence or sabbatical leave, or (3)
5 military leave. This coverage shall continue until expiration
6 of authorized leave and return to active service, but not to
7 exceed 24 months for leaves under item (1) or (2). This
8 24-month limitation and the requirement of returning to active
9 service shall not apply to persons receiving ordinary or
10 accidental disability benefits or retirement benefits through
11 the appropriate State retirement system or benefits under the
12 Workers' Compensation Act or the Workers' Occupational
13 Diseases Act.
14 (d) The basic group life insurance coverage shall
15 continue, with full State contribution, where such person is
16 (1) absent from active service by reason of disability arising
17 from any cause other than self-inflicted, (2) on authorized
18 educational leave of absence or sabbatical leave, or (3) on
19 military leave.
20 (e) Where the person is in non-pay status for a period in
21 excess of 30 days or on leave of absence, other than by reason
22 of disability, educational or sabbatical leave, or military
23 leave, such person may continue coverage only by making
24 personal payment equal to the amount normally contributed by
25 the State on such person's behalf. Such payments and coverage
26 may be continued: (1) until such time as the person returns to
HB2949 Enrolled - 25 - LRB104 09328 BDA 19386 b
1 a status eligible for coverage at State expense, but not to
2 exceed 24 months or (2) until such person's employment or
3 annuitant status with the State is terminated (exclusive of
4 any additional service imposed pursuant to law).
5 (f) The Department shall establish by rule the extent to
6 which other employee benefits will continue for persons in
7 non-pay status or who are not in active service.
8 (g) The State shall not pay the cost of the basic
9 non-contributory group life insurance, program of health
10 benefits and other employee benefits for members who are
11 survivors as defined by paragraphs (1) and (2) of subsection
12 (q) of Section 3 of this Act. The costs of benefits for these
13 survivors shall be paid by the survivors or by the University
14 of Illinois Cooperative Extension Service, or any combination
15 thereof. However, the State shall pay the amount of the
16 reduction in the cost of participation, if any, resulting from
17 the amendment to subsection (a) made by Public Act 91-617.
18 (h) Those persons occupying positions with any department
19 as a result of emergency appointments pursuant to Section 8b.8
20 of the Personnel Code who are not considered employees under
21 this Act shall be given the option of participating in the
22 programs of group life insurance, health benefits and other
23 employee benefits. Such persons electing coverage may
24 participate only by making payment equal to the amount
25 normally contributed by the State for similarly situated
26 employees. Such amounts shall be determined by the Director.
HB2949 Enrolled - 26 - LRB104 09328 BDA 19386 b
1 Such payments and coverage may be continued until such time as
2 the person becomes an employee pursuant to this Act or such
3 person's appointment is terminated.
4 (i) Any unit of local government within the State of
5 Illinois may apply to the Director to have its employees,
6 annuitants, and their dependents provided group health
7 coverage under this Act on a non-insured basis. To
8 participate, a unit of local government must agree to enroll
9 all of its employees, who may select coverage under any group
10 health benefits plan made available by the Department under
11 the health benefits program established under this Section or
12 a health maintenance organization that has contracted with the
13 State to be available as a health care provider for employees
14 as defined in this Act. A unit of local government must remit
15 the entire cost of providing coverage under the health
16 benefits program established under this Section or, for
17 coverage under a health maintenance organization, an amount
18 determined by the Director based on an analysis of the sex,
19 age, geographic location, or other relevant demographic
20 variables for its employees, except that the unit of local
21 government shall not be required to enroll those of its
22 employees who are covered spouses or dependents under the
23 State group health benefits plan or another group policy or
24 plan providing health benefits as long as (1) an appropriate
25 official from the unit of local government attests that each
26 employee not enrolled is a covered spouse or dependent under
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1 this plan or another group policy or plan, and (2) at least 50%
2 of the employees are enrolled and the unit of local government
3 remits the entire cost of providing coverage to those
4 employees, except that a participating school district must
5 have enrolled at least 50% of its full-time employees who have
6 not waived coverage under the district's group health plan by
7 participating in a component of the district's cafeteria plan.
8 A participating school district is not required to enroll a
9 full-time employee who has waived coverage under the
10 district's health plan, provided that an appropriate official
11 from the participating school district attests that the
12 full-time employee has waived coverage by participating in a
13 component of the district's cafeteria plan. For the purposes
14 of this subsection, "participating school district" includes a
15 unit of local government whose primary purpose is education as
16 defined by the Department's rules.
17 Employees of a participating unit of local government who
18 are not enrolled due to coverage under another group health
19 policy or plan may enroll in the event of a qualifying change
20 in status, special enrollment, special circumstance as defined
21 by the Director, or during the annual benefit choice period. A
22 participating unit of local government may also elect to cover
23 its annuitants. Dependent coverage shall be offered on an
24 optional basis, with the costs paid by the unit of local
25 government, its employees, or some combination of the two as
26 determined by the unit of local government. The unit of local
HB2949 Enrolled - 28 - LRB104 09328 BDA 19386 b
1 government shall be responsible for timely collection and
2 transmission of dependent premiums.
3 The Director shall annually determine monthly rates of
4 payment, subject to the following constraints:
5 (1) In the first year of coverage, the rates shall be
6 equal to the amount normally charged to State employees
7 for elected optional coverages or for enrolled dependents
8 coverages or other contributory coverages, or contributed
9 by the State for basic insurance coverages on behalf of
10 its employees, adjusted for differences between State
11 employees and employees of the local government in age,
12 sex, geographic location or other relevant demographic
13 variables, plus an amount sufficient to pay for the
14 additional administrative costs of providing coverage to
15 employees of the unit of local government and their
16 dependents.
17 (2) In subsequent years, a further adjustment shall be
18 made to reflect the actual prior years' claims experience
19 of the employees of the unit of local government.
20 In the case of coverage of local government employees
21 under a health maintenance organization, the Director shall
22 annually determine for each participating unit of local
23 government the maximum monthly amount the unit may contribute
24 toward that coverage, based on an analysis of (i) the age, sex,
25 geographic location, and other relevant demographic variables
26 of the unit's employees and (ii) the cost to cover those
HB2949 Enrolled - 29 - LRB104 09328 BDA 19386 b
1 employees under the State group health benefits plan. The
2 Director may similarly determine the maximum monthly amount
3 each unit of local government may contribute toward coverage
4 of its employees' dependents under a health maintenance
5 organization.
6 Monthly payments by the unit of local government or its
7 employees for group health benefits plan or health maintenance
8 organization coverage shall be deposited into the Local
9 Government Health Insurance Reserve Fund.
10 The Local Government Health Insurance Reserve Fund is
11 hereby created as a nonappropriated trust fund to be held
12 outside the State treasury, with the State Treasurer as
13 custodian. The Local Government Health Insurance Reserve Fund
14 shall be a continuing fund not subject to fiscal year
15 limitations. The Local Government Health Insurance Reserve
16 Fund is not subject to administrative charges or charge-backs,
17 including, but not limited to, those authorized under Section
18 8h of the State Finance Act. All revenues arising from the
19 administration of the health benefits program established
20 under this Section shall be deposited into the Local
21 Government Health Insurance Reserve Fund. Any interest earned
22 on moneys in the Local Government Health Insurance Reserve
23 Fund shall be deposited into the Fund. All expenditures from
24 this Fund shall be used for payments for health care benefits
25 for local government and rehabilitation facility employees,
26 annuitants, and dependents, and to reimburse the Department or
HB2949 Enrolled - 30 - LRB104 09328 BDA 19386 b
1 its administrative service organization for all expenses
2 incurred in the administration of benefits. No other State
3 funds may be used for these purposes.
4 A local government employer's participation or desire to
5 participate in a program created under this subsection shall
6 not limit that employer's duty to bargain with the
7 representative of any collective bargaining unit of its
8 employees.
9 (j) Any rehabilitation facility within the State of
10 Illinois may apply to the Director to have its employees,
11 annuitants, and their eligible dependents provided group
12 health coverage under this Act on a non-insured basis. To
13 participate, a rehabilitation facility must agree to enroll
14 all of its employees and remit the entire cost of providing
15 such coverage for its employees, except that the
16 rehabilitation facility shall not be required to enroll those
17 of its employees who are covered spouses or dependents under
18 this plan or another group policy or plan providing health
19 benefits as long as (1) an appropriate official from the
20 rehabilitation facility attests that each employee not
21 enrolled is a covered spouse or dependent under this plan or
22 another group policy or plan, and (2) at least 50% of the
23 employees are enrolled and the rehabilitation facility remits
24 the entire cost of providing coverage to those employees.
25 Employees of a participating rehabilitation facility who are
26 not enrolled due to coverage under another group health policy
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1 or plan may enroll in the event of a qualifying change in
2 status, special enrollment, special circumstance as defined by
3 the Director, or during the annual benefit choice period. A
4 participating rehabilitation facility may also elect to cover
5 its annuitants. Dependent coverage shall be offered on an
6 optional basis, with the costs paid by the rehabilitation
7 facility, its employees, or some combination of the 2 as
8 determined by the rehabilitation facility. The rehabilitation
9 facility shall be responsible for timely collection and
10 transmission of dependent premiums.
11 The Director shall annually determine quarterly rates of
12 payment, subject to the following constraints:
13 (1) In the first year of coverage, the rates shall be
14 equal to the amount normally charged to State employees
15 for elected optional coverages or for enrolled dependents
16 coverages or other contributory coverages on behalf of its
17 employees, adjusted for differences between State
18 employees and employees of the rehabilitation facility in
19 age, sex, geographic location or other relevant
20 demographic variables, plus an amount sufficient to pay
21 for the additional administrative costs of providing
22 coverage to employees of the rehabilitation facility and
23 their dependents.
24 (2) In subsequent years, a further adjustment shall be
25 made to reflect the actual prior years' claims experience
26 of the employees of the rehabilitation facility.
HB2949 Enrolled - 32 - LRB104 09328 BDA 19386 b
1 Monthly payments by the rehabilitation facility or its
2 employees for group health benefits shall be deposited into
3 the Local Government Health Insurance Reserve Fund.
4 (k) Any domestic violence shelter or service within the
5 State of Illinois may apply to the Director to have its
6 employees, annuitants, and their dependents provided group
7 health coverage under this Act on a non-insured basis. To
8 participate, a domestic violence shelter or service must agree
9 to enroll all of its employees and pay the entire cost of
10 providing such coverage for its employees. The domestic
11 violence shelter shall not be required to enroll those of its
12 employees who are covered spouses or dependents under this
13 plan or another group policy or plan providing health benefits
14 as long as (1) an appropriate official from the domestic
15 violence shelter attests that each employee not enrolled is a
16 covered spouse or dependent under this plan or another group
17 policy or plan and (2) at least 50% of the employees are
18 enrolled and the domestic violence shelter remits the entire
19 cost of providing coverage to those employees. Employees of a
20 participating domestic violence shelter who are not enrolled
21 due to coverage under another group health policy or plan may
22 enroll in the event of a qualifying change in status, special
23 enrollment, or special circumstance as defined by the Director
24 or during the annual benefit choice period. A participating
25 domestic violence shelter may also elect to cover its
26 annuitants. Dependent coverage shall be offered on an optional
HB2949 Enrolled - 33 - LRB104 09328 BDA 19386 b
1 basis, with employees, or some combination of the 2 as
2 determined by the domestic violence shelter or service. The
3 domestic violence shelter or service shall be responsible for
4 timely collection and transmission of dependent premiums.
5 The Director shall annually determine rates of payment,
6 subject to the following constraints:
7 (1) In the first year of coverage, the rates shall be
8 equal to the amount normally charged to State employees
9 for elected optional coverages or for enrolled dependents
10 coverages or other contributory coverages on behalf of its
11 employees, adjusted for differences between State
12 employees and employees of the domestic violence shelter
13 or service in age, sex, geographic location or other
14 relevant demographic variables, plus an amount sufficient
15 to pay for the additional administrative costs of
16 providing coverage to employees of the domestic violence
17 shelter or service and their dependents.
18 (2) In subsequent years, a further adjustment shall be
19 made to reflect the actual prior years' claims experience
20 of the employees of the domestic violence shelter or
21 service.
22 Monthly payments by the domestic violence shelter or
23 service or its employees for group health insurance shall be
24 deposited into the Local Government Health Insurance Reserve
25 Fund.
26 (l) A public community college or entity organized
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1 pursuant to the Public Community College Act may apply to the
2 Director initially to have only annuitants not covered prior
3 to July 1, 1992 by the district's health plan provided health
4 coverage under this Act on a non-insured basis. The community
5 college must execute a 2-year contract to participate in the
6 Local Government Health Plan. Any annuitant may enroll in the
7 event of a qualifying change in status, special enrollment,
8 special circumstance as defined by the Director, or during the
9 annual benefit choice period.
10 The Director shall annually determine monthly rates of
11 payment subject to the following constraints: for those
12 community colleges with annuitants only enrolled, first year
13 rates shall be equal to the average cost to cover claims for a
14 State member adjusted for demographics, Medicare
15 participation, and other factors; and in the second year, a
16 further adjustment of rates shall be made to reflect the
17 actual first year's claims experience of the covered
18 annuitants.
19 (l-5) The provisions of subsection (l) become inoperative
20 on July 1, 1999.
21 (m) The Director shall adopt any rules deemed necessary
22 for implementation of this amendatory Act of 1989 (Public Act
23 86-978).
24 (n) Any child advocacy center within the State of Illinois
25 may apply to the Director to have its employees, annuitants,
26 and their dependents provided group health coverage under this
HB2949 Enrolled - 35 - LRB104 09328 BDA 19386 b
1 Act on a non-insured basis. To participate, a child advocacy
2 center must agree to enroll all of its employees and pay the
3 entire cost of providing coverage for its employees. The child
4 advocacy center shall not be required to enroll those of its
5 employees who are covered spouses or dependents under this
6 plan or another group policy or plan providing health benefits
7 as long as (1) an appropriate official from the child advocacy
8 center attests that each employee not enrolled is a covered
9 spouse or dependent under this plan or another group policy or
10 plan and (2) at least 50% of the employees are enrolled and the
11 child advocacy center remits the entire cost of providing
12 coverage to those employees. Employees of a participating
13 child advocacy center who are not enrolled due to coverage
14 under another group health policy or plan may enroll in the
15 event of a qualifying change in status, special enrollment, or
16 special circumstance as defined by the Director or during the
17 annual benefit choice period. A participating child advocacy
18 center may also elect to cover its annuitants. Dependent
19 coverage shall be offered on an optional basis, with the costs
20 paid by the child advocacy center, its employees, or some
21 combination of the 2 as determined by the child advocacy
22 center. The child advocacy center shall be responsible for
23 timely collection and transmission of dependent premiums.
24 The Director shall annually determine rates of payment,
25 subject to the following constraints:
26 (1) In the first year of coverage, the rates shall be
HB2949 Enrolled - 36 - LRB104 09328 BDA 19386 b
1 equal to the amount normally charged to State employees
2 for elected optional coverages or for enrolled dependents
3 coverages or other contributory coverages on behalf of its
4 employees, adjusted for differences between State
5 employees and employees of the child advocacy center in
6 age, sex, geographic location, or other relevant
7 demographic variables, plus an amount sufficient to pay
8 for the additional administrative costs of providing
9 coverage to employees of the child advocacy center and
10 their dependents.
11 (2) In subsequent years, a further adjustment shall be
12 made to reflect the actual prior years' claims experience
13 of the employees of the child advocacy center.
14 Monthly payments by the child advocacy center or its
15 employees for group health insurance shall be deposited into
16 the Local Government Health Insurance Reserve Fund.
17 (Source: P.A. 104-417, eff. 8-15-25.)
18 (5 ILCS 375/11) (from Ch. 127, par. 531)
19 Sec. 11. The amount of contribution in any fiscal year
20 from funds other than the General Revenue Fund or the Road Fund
21 shall be at the same contribution rate as the General Revenue
22 Fund or the Road Fund. Contributions and payments for life
23 insurance shall be deposited into in the Group Insurance
24 Premium Fund. Contributions and payments for health coverages
25 and other benefits shall be deposited into in the Health
HB2949 Enrolled - 37 - LRB104 09328 BDA 19386 b
1 Insurance Reserve Fund. Federal funds which are available for
2 cooperative extension purposes shall also be charged for the
3 contributions which are made for retired employees formerly
4 employed in the Cooperative Extension Service. In the case of
5 departments or any division thereof receiving a fraction of
6 its requirements for administration from the Federal
7 Government, the contributions hereunder shall be such fraction
8 of the amount determined under the provisions hereof and the
9 remainder shall be contributed by the State.
10 Every department which has members paid from funds other
11 than the General Revenue Fund shall cooperate with the
12 Department of Central Management Services and the Governor's
13 Office of Management and Budget in order to assure that the
14 specified proportion of the State's cost for group life
15 insurance, the program of health benefits and other employee
16 benefits is paid by such funds; except that contributions
17 under this Act need not be paid from any other fund where both
18 the Director of Central Management Services and the Director
19 of the Governor's Office of Management and Budget have
20 designated in writing that the necessary contributions are
21 included in the General Revenue Fund contribution amount.
22 The Illinois Mathematics and Science Academy is not
23 required to submit the contributions described in this Section
24 for employees who are compensated out of the IMSA Income Fund.
25 If an employee is partially compensated from the IMSA Income
26 Fund, the Illinois Mathematics and Science Academy shall
HB2949 Enrolled - 38 - LRB104 09328 BDA 19386 b
1 submit a pro rata contribution for the portion of the
2 employee's compensation that is derived from other funds,
3 apart from State general funds as defined in Section 50-40 of
4 the State Budget Law.
5 Universities having employees who are compensated out of
6 the following funds or sources are not required to submit the
7 contribution described in this Section for such employees:
8 (1) income funds, as described in Sections 6a-1,
9 6a-1a, 6a-1b, 6a-1c, 6a-1d, 6a-1e, 6a-1f, 6a-1g, and 6d of
10 the State Finance Act, including tuition, laboratory, and
11 library fees and any interest earned on those fees;
12 (2) local auxiliary funds, as described in the
13 Legislative Audit Commission's University Guidelines, as
14 published on November 17, 2020, including the following:
15 (i) funds from auxiliary enterprises, which are
16 operations that support the overall objectives of the
17 university but are not directly related to
18 instruction, research, or service organizational
19 units;
20 (ii) funds from auxiliary activities, which are
21 functions that are self-supporting, in whole or in
22 part, and are directly related to instruction,
23 research, or service units;
24 (3) the Agricultural Premium Fund as established by
25 Section 5.01 of the State Finance Act;
26 (4) appropriations from the General Revenue Fund,
HB2949 Enrolled - 39 - LRB104 09328 BDA 19386 b
1 Education Assistance Fund, or other State appropriations
2 that are made for the purposes of instruction, research,
3 public service, or economic development;
4 (5) funds to the University of Illinois Hospital for
5 health care professional services that are performed by
6 University of Illinois faculty or University of Illinois
7 health care programs established under the University of
8 Illinois Hospital Act; or
9 (6) funds designated for the Cooperative Extension
10 Service, as defined in Section 3 of the County Cooperative
11 Extension Law.
12 If an employee of a university is partially compensated
13 from the funds or sources of funds identified in paragraphs
14 (1) through (6) above, universities shall be required to
15 submit a pro rata contribution for the portion of the
16 employee's compensation that is derived out of funds or
17 sources other than those identified in paragraphs (1) through
18 (6) above.
19 The Department of Central Management Services may conduct
20 a post-payment review of university reimbursements to assess
21 or address any discrepancies. Universities shall cooperate
22 with the Department of Central Management Services during any
23 post-payment review, that may require universities to provide
24 documentation to support payment calculations or funding
25 sources used for calculating reimbursements. The Department of
26 Central Management Services reserves the right to reconcile
HB2949 Enrolled - 40 - LRB104 09328 BDA 19386 b
1 any discrepancies in reimbursement subtotals or total
2 obligations and to notify universities of all final
3 reconciliations, which shall include the Department of Central
4 Management Services calculations and the amount of any credits
5 or obligations that may be due.
6 For each employee of the Illinois Toll Highway Authority
7 covered under this Act whose eligibility for such coverage is
8 as an annuitant, the Authority shall annually contribute an
9 amount, as determined by the Director of the Department of
10 Central Management Services, that represents the average
11 employer's share of the cost of retiree coverage per
12 participating employee in the State Employees Group Insurance
13 Program.
14 (Source: P.A. 102-1071, eff. 6-10-22; 102-1115, eff. 1-9-23;
15 103-616, eff. 7-1-24.)
16 (5 ILCS 375/13.1) (from Ch. 127, par. 533.1)
17 Sec. 13.1. (a) All contributions, appropriations,
18 interest, and dividend payments to fund the program of health
19 benefits and other employee benefits, and all other revenues
20 arising from the administration of any employee health
21 benefits program, shall be deposited into in a trust fund
22 outside the State treasury Treasury, with the State Treasurer
23 as ex officio ex-officio custodian, to be known as the Health
24 Insurance Reserve Fund.
25 (b) Upon the adoption of a self-insurance health plan, any
HB2949 Enrolled - 41 - LRB104 09328 BDA 19386 b
1 monies attributable to the group health insurance program
2 shall be deposited into in or transferred to the Health
3 Insurance Reserve Fund for use by the Department. As of the
4 effective date of this amendatory Act of 1986, the Department
5 shall certify to the Comptroller the amount of money in the
6 Group Insurance Premium Fund attributable to the State group
7 health insurance program and the Comptroller shall transfer
8 such money from the Group Insurance Premium Fund to the Health
9 Insurance Reserve Fund. Contributions by the State to the
10 Health Insurance Reserve Fund to meet the requirements of this
11 Act, as established by the Director, from the General Revenue
12 Fund and the Road Fund to the Health Insurance Reserve Fund
13 shall be by annual appropriations, and all other contributions
14 to meet the requirements of the programs of health benefits or
15 other employee benefits shall be deposited into in the Health
16 Insurance Reserve Fund. The Department shall draw the
17 appropriation from the General Revenue Fund and the Road Fund
18 from time to time as necessary to make expenditures authorized
19 under this Act.
20 The Director may employ such assistance and services and
21 may purchase such goods as may be necessary for the proper
22 development and administration of any of the benefit programs
23 authorized by this Act. The Director may promulgate rules and
24 regulations in regard to the administration of these programs.
25 All monies received by the Department for deposit in or
26 transfer to the Health Insurance Reserve Fund, through
HB2949 Enrolled - 42 - LRB104 09328 BDA 19386 b
1 appropriation or otherwise, shall be used to provide for the
2 making of payments to claimants and providers and to reimburse
3 the Department for all expenses directly incurred relating to
4 Department development and administration of the program of
5 health benefits and other employee benefits.
6 Any administrative service organization administering any
7 self-insurance health plan and paying claims and benefits
8 under authority of this Act may receive, pursuant to written
9 authorization and direction of the Director, an initial
10 transfer and periodic transfers of funds from the Health
11 Insurance Reserve Fund in amounts determined by the Director
12 who may consider the amount recommended by the administrative
13 service organization. Notwithstanding any other statute, such
14 transferred funds shall be retained by the administrative
15 service organization in a separate account provided by any
16 bank as defined by the Illinois Banking Act. The Department
17 may promulgate regulations further defining the banks
18 authorized to accept such funds and all methodology for
19 transfer of such funds. Any interest earned by monies in such
20 account shall inure to the Health Insurance Reserve Fund,
21 shall remain in such account and shall be used exclusively to
22 pay claims and benefits under this Act. Such transferred funds
23 shall be used exclusively for administrative service
24 organization payment of claims to claimants and providers
25 under the self-insurance health plan by the drawing of checks
26 against such account. The administrative service organization
HB2949 Enrolled - 43 - LRB104 09328 BDA 19386 b
1 may not use such transferred funds, or interest accrued
2 thereon, for any other purpose including, but not limited to,
3 reimbursement of administrative expenses or payments of
4 administration fees due the organization pursuant to its
5 contract or contracts with the Department of Central
6 Management Services.
7 The account of the administrative service organization
8 established under this Section, any transfers from the Health
9 Insurance Reserve Fund to such account and the use of such
10 account and funds shall be subject to (1) audit by the
11 Department or private contractor authorized by the Department
12 to conduct audits, and (2) post audit pursuant to the Illinois
13 State Auditing Act.
14 The Department of Central Management Services, or any
15 successor agency designated to procure healthcare contracts
16 pursuant to this Act, is authorized to establish funds,
17 separate accounts provided by any bank or banks as defined by
18 the Illinois Banking Act, or separate accounts provided by any
19 savings and loan association or associations as defined by the
20 Illinois Savings and Loan Act of 1985 to be held by the
21 Director, outside the State treasury, for the purpose of
22 receiving the transfer of moneys from the Health Insurance
23 Reserve Fund. The Department may promulgate rules further
24 defining the methodology for the transfers. Any interest
25 earned by monies in the funds or accounts shall inure to the
26 Health Insurance Reserve Fund. The transferred moneys, and
HB2949 Enrolled - 44 - LRB104 09328 BDA 19386 b
1 interest accrued thereon, shall be used exclusively for
2 transfers to administrative service organizations or their
3 financial institutions for payments and reconciliations
4 relating to of claims to claimants and providers under the
5 self-insurance health plan. The transferred moneys, and
6 interest accrued thereon, shall not be used for any other
7 purpose including, but not limited to, reimbursement of
8 administration fees due the administrative service
9 organization pursuant to its contract or contracts with the
10 Department.
11 (c) The Director, with the advice and consent of the
12 Commission, shall establish premiums for optional coverage for
13 dependents of eligible members for the health plans. The
14 eligible members shall be responsible for their portion of
15 such optional premium. The State shall contribute an amount
16 per month for each eligible member who has enrolled one or more
17 dependents under the health plans. Such contribution shall be
18 made directly to the Health Insurance Reserve Fund. Those
19 employees described in subsection (b) of Section 9 of this Act
20 shall be allowed to continue in the health plan by making
21 personal payments with the premiums to be deposited into in
22 the Health Insurance Reserve Fund.
23 (d) The Health Insurance Reserve Fund shall be a
24 continuing fund not subject to fiscal year limitations. All
25 expenditures from that fund shall be at the direction of the
26 Director and shall be only for the purpose of:
HB2949 Enrolled - 45 - LRB104 09328 BDA 19386 b
1 (1) the payment of administrative expenses incurred by
2 the Department for the program of health benefits or other
3 employee benefit programs, including but not limited to
4 the costs of audits or actuarial consultations,
5 professional and contractual services, electronic data
6 processing systems and services, and expenses in
7 connection with the development and administration of such
8 programs;
9 (2) the payment of administrative expenses incurred by
10 an Administrative Service Organization;
11 (3) the payment of health benefits;
12 (3.5) the payment of medical expenses incurred by the
13 Department for the treatment of employees who suffer
14 accidental injury or death within the scope of their
15 employment;
16 (4) refunds to employees for erroneous payments of
17 their selected health insurance coverage;
18 (5) payment of premium for stop-loss or re-insurance;
19 (6) payment of premium to health maintenance
20 organizations pursuant to Section 6.1 of this Act;
21 (7) payment of adoption program benefits; and
22 (8) payment of other benefits offered to members and
23 dependents under this Act.
24 (Source: P.A. 102-19, eff. 7-1-21.)
25 Section 5-5. The Civil Administrative Code of Illinois is
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1 amended by changing Sections 5-15, 5-20, 5-145, 5-150, 5-160,
2 5-365, and 5-375 as follows:
3 (20 ILCS 5/5-15) (was 20 ILCS 5/3)
4 Sec. 5-15. Departments of State government. The
5 Departments of State government are created as follows:
6 The Department on Aging.
7 The Department of Agriculture.
8 The Department of Central Management Services.
9 The Department of Children and Family Services.
10 The Department of Commerce and Economic Opportunity.
11 The Department of Corrections.
12 The Department of Early Childhood.
13 The Department of Employment Security.
14 The Illinois Emergency Management Agency and Office of
15 Homeland Security.
16 The Department of Financial and Professional
17 Regulation.
18 The Department of Healthcare and Family Services.
19 The Department of Human Rights.
20 The Department of Human Services.
21 The Department of Innovation and Technology.
22 The Department of Insurance.
23 The Department of Juvenile Justice.
24 The Department of Labor.
25 The Department of the Lottery.
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1 The Department of Natural Resources.
2 The Department of Public Health.
3 The Department of Revenue.
4 The Illinois State Police.
5 The Department of Transportation.
6 The Department of Veterans Affairs.
7 (Source: P.A. 103-594, eff. 6-25-24; 104-234, eff. 8-15-25.)
8 (20 ILCS 5/5-20) (was 20 ILCS 5/4)
9 Sec. 5-20. Heads of departments. Each department shall
10 have an officer as its head who shall be known as director or
11 secretary and who shall, subject to the provisions of the
12 Civil Administrative Code of Illinois, execute the powers and
13 discharge the duties vested by law in his or her respective
14 department.
15 The following officers are hereby created:
16 Director of Aging, for the Department on Aging.
17 Director of Agriculture, for the Department of
18 Agriculture.
19 Director of Central Management Services, for the
20 Department of Central Management Services.
21 Director of Children and Family Services, for the
22 Department of Children and Family Services.
23 Director of Commerce and Economic Opportunity, for the
24 Department of Commerce and Economic Opportunity.
25 Director of Corrections, for the Department of
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1 Corrections.
2 Director of the Illinois Emergency Management Agency
3 and Office of Homeland Security, for the Illinois
4 Emergency Management Agency and Office of Homeland
5 Security.
6 Secretary of Early Childhood, for the Department of
7 Early Childhood.
8 Director of Employment Security, for the Department of
9 Employment Security.
10 Secretary of Financial and Professional Regulation,
11 for the Department of Financial and Professional
12 Regulation.
13 Director of Healthcare and Family Services, for the
14 Department of Healthcare and Family Services.
15 Director of Human Rights, for the Department of Human
16 Rights.
17 Secretary of Human Services, for the Department of
18 Human Services.
19 Secretary of Innovation and Technology, for the
20 Department of Innovation and Technology.
21 Director of Insurance, for the Department of
22 Insurance.
23 Director of Juvenile Justice, for the Department of
24 Juvenile Justice.
25 Director of Labor, for the Department of Labor.
26 Director of the Lottery, for the Department of the
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1 Lottery.
2 Director of Natural Resources, for the Department of
3 Natural Resources.
4 Director of Public Health, for the Department of
5 Public Health.
6 Director of Revenue, for the Department of Revenue.
7 Director of the Illinois State Police, for the
8 Illinois State Police.
9 Secretary of Transportation, for the Department of
10 Transportation.
11 Director of Veterans Affairs, for the Department of
12 Veterans Affairs.
13 (Source: P.A. 103-594, eff. 6-25-24; 104-234, eff. 8-15-25.)
14 (20 ILCS 5/5-145) (was 20 ILCS 5/5.03)
15 Sec. 5-145. In the Department of Labor. Two Assistant
16 Directors Director of Labor; a Chief Safety Inspector; and a
17 Superintendent of Occupational Safety and Health.
18 (Source: P.A. 98-874, eff. 1-1-15.)
19 (20 ILCS 5/5-150) (was 20 ILCS 5/5.09)
20 Sec. 5-150. In the Department of Natural Resources. Two
21 Assistant Directors Director of Natural Resources.
22 (Source: P.A. 91-239, eff. 1-1-00.)
23 (20 ILCS 5/5-160) (was 20 ILCS 5/5.13h)
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1 Sec. 5-160. In the Emergency Management Agency and Office
2 of Homeland Security. Assistant Director of the Emergency
3 Management Agency and Office of Homeland Security.
4 (Source: P.A. 93-1029, eff. 8-25-04.)
5 (20 ILCS 5/5-365) (was 20 ILCS 5/9.03)
6 Sec. 5-365. In the Department of Labor. For terms
7 beginning on or after January 16, 2023, the Director of Labor
8 shall receive an annual salary of $180,000 or as set by the
9 Governor, whichever is higher. On July 1, 2023, and on each
10 July 1 thereafter, the Director shall receive an increase in
11 salary based on a cost of living adjustment as authorized by
12 Senate Joint Resolution 192 of the 86th General Assembly.
13 For terms beginning on or after January 18, 2027 January
14 16, 2023, each the Assistant Director of Labor shall receive
15 an annual salary of $181,200 $156,600 or as set by the
16 Governor, whichever is higher. On July 1, 2023, and on each
17 July 1 thereafter, each the Assistant Director shall receive
18 an increase in salary based on a cost of living adjustment as
19 authorized by Senate Joint Resolution 192 of the 86th General
20 Assembly.
21 The Chief Safety Inspector shall receive $24,700 from the
22 third Monday in January, 1979 to the third Monday in January,
23 1980, and $25,000 thereafter, or as set by the Compensation
24 Review Board, whichever is greater.
25 The Superintendent of Occupational Safety and Health shall
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1 receive $27,500, or as set by the Compensation Review Board,
2 whichever is greater.
3 The Superintendent of Women's and Children's Employment
4 shall receive $22,000 from the third Monday in January, 1979
5 to the third Monday in January, 1980, and $22,500 thereafter,
6 or as set by the Compensation Review Board, whichever is
7 greater.
8 (Source: P.A. 102-1115, eff. 1-9-23.)
9 (20 ILCS 5/5-375) (was 20 ILCS 5/9.09)
10 Sec. 5-375. In the Department of Natural Resources. For
11 terms beginning on or after January 16, 2023, the Director of
12 Natural Resources shall receive an annual salary of $180,000
13 or as set by the Governor, whichever is higher. On July 1,
14 2023, and on each July 1 thereafter, the Director shall
15 receive an increase in salary based on a cost of living
16 adjustment as authorized by Senate Joint Resolution 192 of the
17 86th General Assembly.
18 For terms beginning on or after January 18, 2027 January
19 16, 2023, each the Assistant Director of Natural Resources
20 shall receive an annual salary of $181,200 $156,600 or as set
21 by the Governor, whichever is higher. On July 1, 2023, and on
22 each July 1 thereafter, each the Assistant Director shall
23 receive an increase in salary based on a cost of living
24 adjustment as authorized by Senate Joint Resolution 192 of the
25 86th General Assembly.
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1 (Source: P.A. 102-1115, eff. 1-9-23.)
2 Section 5-7. The Department of Natural Resources
3 (Conservation) Law of the Civil Administrative Code of
4 Illinois is amended by changing Section 805-305 as follows:
5 (20 ILCS 805/805-305) (was 20 ILCS 805/63a23)
6 Sec. 805-305. Campsites and housing facilities.
7 (a) The Department has the power to provide facilities for
8 overnight tent and trailer campsites and to provide suitable
9 housing facilities for student and juvenile overnight camping
10 groups. The Department of Natural Resources may regulate, by
11 administrative order, the fees to be charged for tent and
12 trailer camping units at individual park areas based upon the
13 facilities available.
14 (b) However, for campsites with access to showers or
15 electricity, any Illinois resident who is age 62 or older or
16 has a Class 2 disability as defined in Section 4A of the
17 Illinois Identification Card Act shall be charged only
18 one-half of the camping fee charged to the general public
19 during the period Monday through Thursday of any week and
20 shall be charged the same camping fee as the general public on
21 all other days. For campsites without access to showers or
22 electricity, no camping fee authorized by this Section shall
23 be charged to any resident of Illinois who has a Class 2
24 disability as defined in Section 4A of the Illinois
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1 Identification Card Act. For campsites without access to
2 showers or electricity, no camping fee authorized by this
3 Section shall be charged to any resident of Illinois who is age
4 62 or older for the use of a campsite unit during the period
5 Monday through Thursday of any week. No camping fee authorized
6 by this Section shall be charged to any resident of Illinois
7 who is a veteran with a disability or a former prisoner of war,
8 as defined in Section 5 of the Department of Veterans Affairs
9 Act. No camping fee authorized by this Section shall be
10 charged to any resident of Illinois after returning from
11 service abroad or mobilization by the President of the United
12 States as an active duty member of the United States Armed
13 Forces, the Illinois National Guard, or the Reserves of the
14 United States Armed Forces for the amount of time that the
15 active duty member spent in service abroad or mobilized if the
16 person applies for a pass with the Department within 2 years
17 after returning and provides acceptable verification of
18 service or mobilization to the Department. Any portion of a
19 year that the active duty member spent in service abroad or
20 mobilized shall count as a full year. The procedure by which a
21 person may provide to the Department verification of service
22 abroad or mobilization by the President of the United States
23 shall be set by administrative rule. Nonresidents shall be
24 charged the same fees as are authorized for the general public
25 regardless of age. The Department shall provide by regulation
26 for suitable proof of age, or either a valid driver's license
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1 or a "Golden Age Passport" issued by the federal government
2 shall be acceptable as proof of age. The Department shall
3 further provide by regulation that notice of these reduced
4 admission fees be posted in a conspicuous place and manner.
5 Reduced fees authorized in this Section shall not apply to
6 any charge for utility service.
7 For the purposes of this Section, "acceptable verification
8 of service or mobilization" means official documentation from
9 the Department of Defense or the appropriate Major Command
10 showing mobilization dates or service abroad dates, including:
11 (i) a DD-214, (ii) a letter from the Illinois Department of
12 Military Affairs for members of the Illinois National Guard,
13 (iii) a letter from the Regional Reserve Command for members
14 of the Armed Forces Reserve, (iv) a letter from the Major
15 Command covering Illinois for active duty members, (v)
16 personnel records for mobilized State employees, and (vi) any
17 other documentation that the Department, by administrative
18 rule, deems acceptable to establish dates of mobilization or
19 service abroad.
20 For the purposes of this Section, the term "service
21 abroad" means active duty service outside of the 50 United
22 States and the District of Columbia, and includes all active
23 duty service in territories and possessions of the United
24 States.
25 (c) To promote State campground use, the Department shall
26 have the authority to offer a coupon that allows for the waiver
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1 of one night of camping fees with the purchase of at least one
2 additional night of camping at any site that is owned, leased,
3 or managed by the Department and that has camping facilities.
4 The camping coupon shall be valid only from August 1, 2026 2025
5 through December 31, 2026 2025 4 for a camper who:
6 (1) is 18 years of age or older; and
7 (2) complies with the written requirements that are
8 published by the Department, located on the coupon, and
9 set forth in this subsection (c).
10 The coupons issued pursuant to this subsection (c) shall
11 be available on a first-come, first-served basis as advertised
12 by the Department or for those visiting Conservation World at
13 the Illinois State Fair or the Department's booth at the
14 DuQuoin State Fair and only while supplies last for each day of
15 the Illinois State Fair and the DuQuoin State Fair. The
16 Department shall publicly announce on its website the number
17 of coupons that will be available each day of the Illinois
18 State Fair and the DuQuoin State Fair. Fees for utility
19 service are not subject to waiver by the coupon. Coupons that
20 are redeemed pursuant to this subsection (c) are limited to a
21 total of one night of free camping with the purchase of at
22 least one additional night of camping. The free night of
23 camping shall be applied to the final night of camping for a
24 camping trip lasting at least 2 nights in length or longer.
25 (Source: P.A. 103-588, eff. 6-5-24; 104-2, eff. 6-16-25;
26 104-234, eff. 8-15-25; revised 9-10-25.)
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1 Section 5-10. The Illinois Lottery Law is amended by
2 changing Section 21.15 as follows:
3 (20 ILCS 1605/21.15)
4 Sec. 21.15. Scratch-off for United Negro College Fund
5 Illinois.
6 (a) The Department shall offer a special instant
7 scratch-off game for the benefit of United Negro College Fund,
8 Inc., Illinois in support of educational scholarships to
9 university and college students who are Illinois residents.
10 The game shall commence on January 1, 2024 or as soon
11 thereafter, at the discretion of the Director, as is
12 reasonably practical. The operation of the game shall be
13 governed by this Act and any rules adopted by the Department.
14 The Department must consult with the UNCF Illinois office
15 regarding the design and promotion of the game.
16 (b) The UNCF Scholarship Fund is created as a special fund
17 in the State treasury. The net revenue from the special
18 instant scratch-off game sold for the benefit of the United
19 Negro College Fund, Inc., Illinois in support of education
20 scholarships to university and college students who are
21 Illinois residents shall be deposited into the fund for
22 appropriation by the General Assembly solely to the Illinois
23 Student Assistance Commission for the purpose of making a
24 grant to the United Negro College Fund, Inc. The grant shall be
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1 used for funding the UNCF Illinois Scholarship Program for
2 awards to university and college students. Funding shall be
3 used solely for the UNCF Illinois Scholarship program
4 scholarship awards and not to cover any unrelated
5 administrative costs of the United Negro College Fund, Inc., a
6 501(c)(3) nonprofit recipient organization.
7 Moneys received for the purposes of this Section,
8 including, without limitation, net revenue from the special
9 instant scratch-off game and from gifts, grants, and awards
10 from any public or private entity, must be deposited into the
11 fund. Any interest earned on moneys in the fund must be
12 deposited into the fund. For the purposes of this subsection,
13 "net revenue" means the total amount for which tickets have
14 been sold less the sum of the amount paid out in the prizes and
15 to retailers and direct and estimated administrative expenses
16 of the Department solely related to the scratch-off game under
17 this Section.
18 (c) During the time that tickets are sold for the special
19 instant scratch-off game that benefits the United Negro
20 College Fund Illinois in support of education scholarships to
21 university and college students, the Department shall not
22 unreasonably diminish the efforts devoted to marketing any
23 other instant scratch-off lottery game.
24 (d) The Department may adopt any rules necessary to
25 implement and administer the provisions of this Section.
26 (Source: P.A. 103-381, eff. 7-28-23.)
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1 Section 5-15. The Department of Veterans Affairs Act is
2 amended by changing Sections 2g, 2.03, and 2.04 as follows:
3 (20 ILCS 2805/2g)
4 Sec. 2g. The Illinois Veterans Veterans' Homes Fund. The
5 Illinois Veterans Veterans' Homes Fund is hereby created as a
6 special fund in the State treasury. From appropriations to the
7 Department from the Fund the Department shall purchase needed
8 equipment and supplies to enhance the lives of the residents
9 at and for the operations of veterans veterans' homes in
10 Illinois, including capital improvements, building
11 rehabilitation, and repairs.
12 (Source: P.A. 100-392, eff. 8-25-17.)
13 (20 ILCS 2805/2.03) (from Ch. 126 1/2, par. 67.03)
14 Sec. 2.03. Admissions. Admissions to an Illinois Veterans
15 Home are subject to the rules and regulations adopted by the
16 Department of Veterans Veterans' Affairs to govern the
17 admission of applicants.
18 Each resident of a Home is liable for the payment of sums
19 representing maintenance charges for care at the Home at a
20 rate to be determined by the Department, based on the
21 resident's ability to pay. However, the charges shall not
22 exceed the average annual per capita cost of maintaining the
23 resident in the Home. The Department, upon being furnished
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1 proof of payment, shall in its discretion make allowances for
2 unusual expenses in determining the ability of the resident to
3 pay maintenance charges.
4 The basis upon which the payment of maintenance charges
5 shall be calculated by the Department is the average per
6 capita cost for the care of all residents at each Home for the
7 fiscal year immediately preceding the period for which the
8 rate for each Home is being calculated.
9 The Department may require residents to pay charges
10 monthly, quarterly, or otherwise as may be most suitably
11 arranged for the individual members. The amounts received from
12 each Home for the charges shall be transmitted to the
13 Treasurer of the State of Illinois for deposit in each
14 Veterans Home Fund, respectively, except that receipts
15 attributable to the Illinois Veterans Home at Chicago shall be
16 deposited into the Illinois Veterans Veterans' Homes Fund.
17 The Department may investigate the financial condition of
18 residents of a Home to determine their ability to pay
19 maintenance charges and to establish standards as a basis of
20 judgment for such determination. Such standards shall be
21 recomputed periodically to reflect changes in the cost of
22 living and other pertinent factors.
23 Refusal to pay the maintenance charges is cause for
24 discharge of a resident from a Home.
25 The Department may collect any medical or health benefits
26 to which a resident may become entitled through tax supported
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1 or privately financed systems of insurance, as a result of his
2 or her care or treatment in the facilities provided by the
3 Department, or because of care or treatment in other
4 facilities when such care or treatment has been paid for by the
5 Department.
6 Admission of a resident is not limited or conditioned in
7 any manner by the financial status of the resident or his or
8 her ability to pay maintenance charges.
9 The Department may accept and hold on behalf of the State,
10 if for the public interest, a grant, gift, devise, or bequest
11 of money or property to the Department made in trust for the
12 maintenance or support of a resident of an Illinois Veterans
13 Home or for any other legitimate purpose. The Department shall
14 cause each gift, grant, devise, or bequest to be kept as a
15 distinct fund and shall invest the same in the manner provided
16 by the laws of this State relating to securities in which the
17 deposit in savings banks may be invested. However, the
18 Department may, at its discretion, deposit in a proper trust
19 company, bank, or savings bank, during the continuance of the
20 trust, any fund left in trust for the life of a person and
21 shall adopt rules and regulations governing the deposit,
22 transfer, or withdrawal of the fund. The Department shall, on
23 the expiration of any trust as provided in any instrument
24 creating the trust, dispose of the fund in the manner provided
25 in the instrument. The Department shall include in its
26 required reports a statement showing what funds are so held by
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1 it and the condition of the funds; provided that moneys monies
2 found on residents at the time of their admission or accruing
3 to them during their residence at a Home and moneys monies
4 deposited with the administrators by relatives, guardians, or
5 friends of residents for the special comfort and pleasure of
6 the resident shall remain in the custody of the administrators
7 who shall act as trustees for disbursement to, on behalf of, or
8 for the benefit of the resident. All types of retirement and
9 pension benefits from private and public sources may be paid
10 directly to the administrator of a Home for deposit to the
11 resident trust fund account.
12 (Source: P.A. 100-392, eff. 8-25-17.)
13 (20 ILCS 2805/2.04) (from Ch. 126 1/2, par. 67.04)
14 Sec. 2.04. There shall be established in the State
15 treasury Treasury special funds known as (i) the LaSalle
16 Veterans Home Fund, (ii) the Anna Veterans Home Fund, (iii)
17 the Manteno Veterans Home Fund, and (iv) the Quincy Veterans
18 Home Fund. All moneys received by an Illinois Veterans Home
19 from Medicare and from maintenance charges to veterans,
20 spouses, and surviving spouses residing at that Home shall be
21 paid into that Home's Fund. All moneys received from the U.S.
22 Department of Veterans Affairs for patient care shall be
23 transmitted to the Treasurer of the State for deposit in the
24 Veterans Home Fund for the Home in which the veteran resides.
25 Appropriations shall be made from a Fund only for the needs of
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1 the Home, including capital improvements, building
2 rehabilitation, and repairs. The Illinois Veterans Veterans'
3 Homes Fund shall be the Veterans Home Fund for the Illinois
4 Veterans Home at Chicago.
5 The administrator of each Veterans Home shall establish a
6 locally held member's benefits fund. The Director may
7 authorize the Veterans Home to conduct limited fundraising in
8 accordance with applicable laws and regulations for which the
9 sole purpose is to benefit the Veterans Home's member's
10 benefits fund. Revenues accruing to an Illinois Veterans Home,
11 including any donations, grants for the operation of the Home,
12 profits from commissary stores, and funds received from any
13 individual or other source, including limited fundraising,
14 shall be deposited into that Home's benefits fund.
15 Expenditures from the benefits funds shall be solely for the
16 special comfort, pleasure, and amusement of residents.
17 Contributors of unsolicited private donations may specify the
18 purpose for which the private donations are to be used.
19 Upon request of the Department, the State's Attorney of
20 the county in which a resident or living former resident of an
21 Illinois Veterans Home who is liable under this Act for
22 payment of sums representing maintenance charges resides shall
23 file an action in a court of competent jurisdiction against
24 any such person who fails or refuses to pay such sums. The
25 court may order the payment of sums due to maintenance charges
26 for such period or periods of time as the circumstances
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1 require.
2 Upon the death of a person who is or has been a resident of
3 an Illinois Veterans Home who is liable for maintenance
4 charges and who is possessed of property, the Department may
5 present a claim for such sum or for the balance due in case
6 less than the rate prescribed under this Act has been paid. The
7 claim shall be allowed and paid as other lawful claims against
8 the estate.
9 The administrator of each Veterans Home shall establish a
10 locally held trust fund to maintain moneys held for residents.
11 Whenever the Department finds it necessary to preserve order,
12 preserve health, or enforce discipline, the resident shall
13 deposit in a trust account at the Home such moneys monies from
14 any source of income as may be determined necessary, and
15 disbursement of these funds to the resident shall be made only
16 by direction of the administrator.
17 If a resident of an Illinois Veterans Home has a dependent
18 child, spouse, or parent the administrator may require that
19 all moneys monies received be deposited into in a trust
20 account with dependency contributions being made at the
21 direction of the administrator. The balance retained in the
22 trust account shall be disbursed to the resident at the time of
23 discharge from the Home or to his or her heirs or legal
24 representative at the time of the resident's death, subject to
25 Department regulations or order of the court.
26 The Director of Central Management Services, with the
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1 consent of the Director of Veterans Affairs, is authorized and
2 empowered to lease or let any real property held by the
3 Department of Veterans Affairs for an Illinois Veterans Home
4 to entities or persons upon terms and conditions which are
5 considered to be in the best interest of that Home. The real
6 property must not be needed for any direct or immediate
7 purpose of the Home. In any leasing or letting, primary
8 consideration shall be given to the use of real property for
9 agricultural purposes, and all moneys received shall be
10 transmitted to the Treasurer of the State for deposit in the
11 appropriate Veterans Home Fund.
12 Each administrator of an Illinois Veterans Home who has an
13 established locally held member's benefits fund shall prepare
14 and submit to the Department a monthly report of all donations
15 received, including donations of a nonmonetary nature. The
16 report shall include the end of month balance of the locally
17 held member's benefits fund.
18 (Source: P.A. 104-234, eff. 8-15-25.)
19 Section 5-17. The State Fire Marshal Act is amended by
20 adding Section 2.9 as follows:
21 (20 ILCS 2905/2.9 new)
22 Sec. 2.9. State Fire Marshal Special Purposes Fund. The
23 State Fire Marshal Special Purposes Fund is established as a
24 State trust fund to be held outside of the State treasury, with
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1 the State Treasurer as ex officio custodian. The Office is
2 authorized to accept and deposit into the Fund moneys received
3 from grants, gifts, or any other source, public or private, in
4 support of the activities authorized by this Act. Moneys in
5 the Fund shall be expended in accordance with the terms of any
6 grants or gifts. Moneys on deposit in the Fund are not subject
7 to sweeps, administrative chargebacks, or any other fiscal
8 maneuver that would in any way transfer any amounts into any
9 other fund of the State, unless required by State or federal
10 law.
11 Section 5-18. The Governor's Office of Management and
12 Budget Act is amended by changing Section 10 as follows:
13 (20 ILCS 3005/10)
14 Sec. 10. Budget Reserve for Immediate Disbursements and
15 Governmental Emergencies Fund.
16 (a) There is created in the State treasury as a special
17 fund the Budget Reserve for Immediate Disbursements and
18 Governmental Emergencies (BRIDGE) Fund. The Fund may receive
19 revenue from any authorized source, including, but not limited
20 to, gifts, grants, awards, transfers, and appropriated
21 deposits. Moneys in the fund shall be used to provide
22 supplemental moneys for other funds held in the State treasury
23 in the event of unanticipated delays in or failures of
24 revenues when supplemental moneys are required to effectuate
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1 appropriations enacted by the General Assembly.
2 (b) Upon the written direction of the Governor, the State
3 Comptroller shall direct, and the State Treasurer shall
4 transfer, specified amounts held in the BRIDGE Fund to
5 specified funds in the State treasury for expenditure pursuant
6 to appropriations from funds so specified. Upon the written
7 direction of the Governor, the State Comptroller shall direct,
8 and the State Treasurer shall transfer, specified amounts from
9 funds in the State treasury that have received transfers from
10 the BRIDGE Fund to repay, in whole or in part, amounts
11 previously transferred pursuant to this subsection (b).
12 (c) In addition to any other transfer that may be provided
13 for by law, on July 1, 2026, or as soon thereafter as
14 practical, the State Comptroller shall direct and the State
15 Treasurer shall transfer the sum of $70,000,000 from the
16 Budget Reserve for Immediate Disbursements and Governmental
17 Emergencies Fund to the Fund for Illinois' Future.
18 (Source: P.A. 104-2, eff. 6-16-25.)
19 Section 5-19. The Illinois Emergency Management Agency Act
20 is amended by changing Sections 2, 3, 4, 5, 6, 7, 10, 12, 14,
21 18, and 23 as follows:
22 (20 ILCS 3305/2) (from Ch. 127, par. 1052)
23 Sec. 2. Policy and Purposes.
24 (a) Because of the possibility of the occurrence of
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1 disasters of unprecedented size and destructiveness resulting
2 from the explosion in this or in neighboring states of atomic
3 or other means from without or by means of sabotage or other
4 disloyal actions within, or from fire, flood, earthquake,
5 telecommunications failure, or other natural or technological
6 causes, and in order to ensure insure that this State will be
7 prepared to and will adequately deal with any disasters,
8 preserve the lives and property of the people of this State and
9 protect the public peace, health, and safety in the event of a
10 disaster, it is found and declared to be necessary:
11 (1) To create a State emergency management and
12 homeland security agency an Illinois Emergency Management
13 Agency and to authorize emergency management programs
14 within the political subdivisions of the State.
15 (2) To confer upon the Governor and upon the principal
16 executive officer of the political subdivisions of the
17 State the powers provided herein.
18 (3) To provide for the rendering of mutual aid among
19 the political subdivisions and taxing districts of the
20 State and with other states and with respect to the
21 carrying out of an emergency management and homeland
22 security programs program.
23 (b) It is further declared to be the purpose of this Act
24 and the policy of the State that all emergency management and
25 homeland security programs of this State be coordinated to the
26 maximum extent with the comparable programs of the federal
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1 government, including its various departments and agencies, of
2 other states and localities and private agencies of every
3 type, to the end that the most effective preparation and use
4 may be made of the nation's resources and facilities for
5 dealing with any disaster that may occur.
6 (Source: P.A. 87-168; 88-606, eff. 1-1-95.)
7 (20 ILCS 3305/3) (from Ch. 127, par. 1053)
8 Sec. 3. Limitations. Nothing in this Act shall be
9 construed to:
10 (a) Interfere with the course or conduct of a labor
11 dispute, except that actions otherwise authorized by this Act
12 or other laws may be taken when necessary to mitigate imminent
13 or existing danger to public health or safety;
14 (b) Interfere with dissemination of news or comment of
15 public affairs; but any communications facility or
16 organization (including but not limited to radio and
17 television stations, wire services, and newspapers) may be
18 requested to transmit or print public service messages
19 furnishing information or instructions in connection with a
20 disaster;
21 (c) Affect the jurisdiction or responsibilities of police
22 forces, fire fighting forces, units of the armed forces of the
23 United States, or of any personnel thereof, when on active
24 duty; but State and political subdivision emergency operations
25 plans shall place reliance upon the forces available for
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1 performance of functions related to emergency management and
2 homeland security;
3 (d) Limit, modify, or abridge the authority of the
4 Governor to proclaim martial law or exercise any other powers
5 vested in the Governor under the constitution, statutes, or
6 common law of this State, independent of or in conjunction
7 with any provisions of this Act; limit any home rule unit; or
8 prohibit any contract or association pursuant to Article VII,
9 Section 10 of the Illinois Constitution.
10 (Source: P.A. 92-73, eff. 1-1-02.)
11 (20 ILCS 3305/4) (from Ch. 127, par. 1054)
12 Sec. 4. Definitions. As used in this Act, unless the
13 context clearly indicates otherwise, the following words and
14 terms have the meanings ascribed to them in this Section:
15 "Coordinator" means the staff assistant to the principal
16 executive officer of a political subdivision with the duty of
17 coordinating the emergency management programs of that
18 political subdivision.
19 "Cyber incident" means an event occurring on or conducted
20 through a computer network that actually or imminently
21 jeopardizes the integrity, confidentiality, or availability of
22 computers, information or communications systems or networks,
23 physical or virtual infrastructure controlled by computers or
24 information systems, or information resident thereon that
25 affect or control infrastructure or communications networks
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1 utilized by the public. "Cyber incident" includes a
2 vulnerability in information systems, system security
3 procedures, internal controls, or implementations that could
4 be exploited by a threat source that affect or control
5 infrastructure or communications networks utilized by the
6 public.
7 "Disaster" means an occurrence or threat of widespread or
8 severe damage, injury or loss of life or property resulting
9 from any natural, technological, or human cause, including but
10 not limited to fire, flood, earthquake, wind, storm, hazardous
11 materials spill or other water contamination requiring
12 emergency action to avert danger or damage, epidemic, air
13 contamination, blight, extended periods of severe and
14 inclement weather, drought, infestation, critical shortages of
15 essential fuels and energy, explosion, riot, hostile military
16 or paramilitary action, public health emergencies, cyber
17 incidents, or acts of domestic terrorism.
18 "Emergency Management" means the efforts of the State and
19 the political subdivisions to develop, plan, analyze, conduct,
20 provide, implement and maintain programs for disaster
21 mitigation, preparedness, response and recovery.
22 "Emergency Services and Disaster Agency" means the agency
23 by this name, by the name Emergency Management Agency, or by
24 any other name that is established by ordinance within a
25 political subdivision to coordinate the emergency management
26 program within that political subdivision and with private
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1 organizations, other political subdivisions, the State and
2 federal governments.
3 "Emergency Operations Plan" means the written plan of the
4 State and political subdivisions describing the organization,
5 mission, and functions of the government and supporting
6 services for responding to and recovering from disasters and
7 shall include plans that take into account the needs of those
8 individuals with household pets and service animals following
9 a major disaster or emergency.
10 "Emergency Services" means the coordination of functions
11 by the State and its political subdivision, other than
12 functions for which military forces are primarily responsible,
13 as may be necessary or proper to prevent, minimize, repair,
14 and alleviate injury and damage resulting from any natural or
15 technological causes. These functions include, without
16 limitation, fire fighting services, police services, emergency
17 aviation services, medical and health services, HazMat and
18 technical rescue teams, rescue, engineering, warning services,
19 communications, radiological, chemical and other special
20 weapons defense, evacuation of persons from stricken or
21 threatened areas, emergency assigned functions of plant
22 protection, temporary restoration of public utility services
23 and other functions related to civilian protection, together
24 with all other activities necessary or incidental to
25 protecting life or property.
26 "Exercise" means a planned event realistically simulating
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1 a disaster, conducted for the purpose of evaluating the
2 political subdivision's coordinated emergency management
3 capabilities, including, but not limited to, testing the
4 emergency operations plan.
5 "HazMat team" means a career or volunteer mobile support
6 team that has been authorized by a unit of local government to
7 respond to hazardous materials emergencies and that is
8 primarily designed for emergency response to chemical or
9 biological terrorism, radiological emergencies, hazardous
10 material spills, releases, or fires, or other contamination
11 events.
12 "Illinois Emergency Management Agency and Office of
13 Homeland Security" or "Agency" means the agency established by
14 this Act within the executive branch of State Government
15 responsible for coordination of the overall emergency
16 management and homeland security programs program of the State
17 and with private organizations, political subdivisions, and
18 the federal government. Illinois Emergency Management Agency
19 and Office of Homeland Security also means the State Emergency
20 Response Commission responsible for the implementation of
21 Title III of the Superfund Amendments and Reauthorization Act
22 of 1986.
23 "Incident" means a disaster that does not rise to the
24 level of a Governor-issued proclamation.
25 "Mobile Support Team" or "MST" means a group of
26 individuals designated as a team by the Governor or Director
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1 to train prior to and to be activated, if the Governor or the
2 Director so determines, to aid and reinforce the State and
3 political subdivision emergency management efforts in response
4 to an incident, disaster, federally declared national special
5 security event, or other large public event.
6 "Municipality" means any city, village, and incorporated
7 town.
8 "Political Subdivision" means any county, city, village,
9 or incorporated town or township if the township is in a county
10 having a population of more than 2,000,000.
11 "Principal Executive Officer" means chair of the county
12 board, supervisor of a township if the township is in a county
13 having a population of more than 2,000,000, mayor of a city or
14 incorporated town, president of a village, or in their absence
15 or disability, the interim successor as established under
16 Section 7 of the Emergency Interim Executive Succession Act.
17 "Public health emergency" means an occurrence or imminent
18 threat of an illness or health condition that:
19 (a) is believed to be caused by any of the following:
20 (i) bioterrorism;
21 (ii) the appearance of a novel or previously
22 controlled or eradicated infectious agent or
23 biological toxin;
24 (iii) a natural disaster;
25 (iv) a chemical attack or accidental release; or
26 (v) a nuclear attack or accident; and
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1 (b) poses a high probability of any of the following
2 harms:
3 (i) a large number of deaths in the affected
4 population;
5 (ii) a large number of serious or long-term
6 disabilities in the affected population; or
7 (iii) widespread exposure to an infectious or
8 toxic agent that poses a significant risk of
9 substantial future harm to a large number of people in
10 the affected population.
11 "Statewide mutual aid organization" means an entity with
12 local government members throughout the State that facilitates
13 temporary assistance through its members in a particular
14 public safety discipline, such as police, fire or emergency
15 management, when an occurrence exceeds a member jurisdiction's
16 capabilities.
17 "Technical rescue team" means a career or volunteer mobile
18 support team that has been authorized by a unit of local
19 government to respond to building collapse, high angle rescue,
20 and other specialized rescue emergencies and that is primarily
21 designated for emergency response to technical rescue events.
22 (Source: P.A. 104-418, eff. 1-1-26.)
23 (20 ILCS 3305/5) (from Ch. 127, par. 1055)
24 Sec. 5. Illinois Emergency Management Agency and Office of
25 Homeland Security.
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1 (a) There is created within the executive branch of the
2 State Government an Illinois Emergency Management Agency and
3 Office of Homeland Security and a Director of the Illinois
4 Emergency Management Agency and Office of Homeland Security,
5 herein called the "Director" who shall be the head thereof.
6 The Director shall be appointed by the Governor, with the
7 advice and consent of the Senate, and shall serve for a term of
8 2 years beginning on the third Monday in January of the
9 odd-numbered year, and until a successor is appointed and has
10 qualified; except that the term of the first Director
11 appointed under this Act shall expire on the third Monday in
12 January, 1989. The Director shall not hold any other
13 remunerative public office. For terms beginning after January
14 18, 2019 (the effective date of Public Act 100-1179) and
15 before January 16, 2023, the annual salary of the Director
16 shall be as provided in Section 5-300 of the Civil
17 Administrative Code of Illinois. Notwithstanding any other
18 provision of law, for terms beginning on or after January 16,
19 2023, the Director shall receive an annual salary of $180,000
20 or as set by the Governor, whichever is higher. On July 1,
21 2023, and on each July 1 thereafter, the Director shall
22 receive an increase in salary based on a cost of living
23 adjustment as authorized by Senate Joint Resolution 192 of the
24 86th General Assembly.
25 For terms beginning on or after January 16, 2023, the
26 Assistant Director of the Illinois Emergency Management Agency
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1 shall receive an annual salary of $156,600 or as set by the
2 Governor, whichever is higher. On July 1, 2023, and on each
3 July 1 thereafter, the Assistant Director shall receive an
4 increase in salary based on a cost of living adjustment as
5 authorized by Senate Joint Resolution 192 of the 86th General
6 Assembly.
7 (b) The Illinois Emergency Management Agency shall obtain,
8 under the provisions of the Personnel Code, technical,
9 clerical, stenographic and other administrative personnel, and
10 may make expenditures within the appropriation therefor as may
11 be necessary to carry out the purpose of this Act. The agency
12 created by this Act is intended to be a successor to the agency
13 created under the Illinois Emergency Services and Disaster
14 Agency Act of 1975 and the personnel, equipment, records, and
15 appropriations of that agency are transferred to the successor
16 agency as of June 30, 1988 (the effective date of this Act).
17 (c) The Director, subject to the direction and control of
18 the Governor, shall be the executive head of the Illinois
19 Emergency Management Agency and the State Emergency Response
20 Commission and shall be responsible under the direction of the
21 Governor, for carrying out the programs program for emergency
22 management, nuclear and radiation safety, and homeland
23 security of this State. The Director shall also maintain
24 liaison and cooperate with the emergency management, nuclear
25 and radiation safety, and homeland security organizations of
26 this State and other states and of the federal government.
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1 (d) The Illinois Emergency Management Agency shall take an
2 integral part in the development and revision of political
3 subdivision emergency operations plans prepared under
4 paragraph (f) of Section 10. To this end it shall employ or
5 otherwise secure the services of professional and technical
6 personnel capable of providing expert assistance to the
7 emergency services and disaster agencies. These personnel
8 shall consult with emergency services and disaster agencies on
9 a regular basis and shall make field examinations of the
10 areas, circumstances, and conditions that particular political
11 subdivision emergency operations plans are intended to apply.
12 (e) The Illinois Emergency Management Agency and political
13 subdivisions shall be encouraged to form an emergency
14 management advisory committee composed of private and public
15 personnel representing the emergency management phases of
16 mitigation, preparedness, response, and recovery. The Local
17 Emergency Planning Committee, as created under the Illinois
18 Emergency Planning and Community Right to Know Act, shall
19 serve as an advisory committee to the emergency services and
20 disaster agency or agencies serving within the boundaries of
21 that Local Emergency Planning Committee planning district for:
22 (1) the development of emergency operations plan
23 provisions for hazardous chemical emergencies; and
24 (2) the assessment of emergency response capabilities
25 related to hazardous chemical emergencies.
26 (f) The Illinois Emergency Management Agency shall:
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1 (1) Coordinate the overall emergency management,
2 nuclear and radiation safety, and homeland security
3 program of the State.
4 (2) Cooperate with local governments, the federal
5 government, and any public or private agency or entity in
6 achieving any purpose of this Act and in implementing
7 emergency management programs for mitigation,
8 preparedness, response, and recovery.
9 (2.5) Develop a comprehensive emergency preparedness
10 and response plan for any nuclear accident in accordance
11 with Section 65 of the Nuclear Safety Law of 2004 and in
12 development of the Illinois Nuclear Safety Preparedness
13 program in accordance with Section 8 of the Illinois
14 Nuclear Safety Preparedness Act.
15 (2.6) Coordinate with the Department of Public Health
16 with respect to planning for and responding to public
17 health emergencies.
18 (3) Prepare, for issuance by the Governor, executive
19 orders, proclamations, and regulations as necessary or
20 appropriate in coping with disasters.
21 (4) Promulgate rules and requirements for political
22 subdivision emergency operations plans that are not
23 inconsistent with and are at least as stringent as
24 applicable federal laws and regulations.
25 (5) Review and approve, in accordance with Illinois
26 Emergency Management Agency rules, emergency operations
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1 plans for those political subdivisions required to have an
2 emergency services and disaster agency pursuant to this
3 Act.
4 (5.5) Promulgate rules and requirements for the
5 political subdivision emergency management exercises,
6 including, but not limited to, exercises of the emergency
7 operations plans.
8 (5.10) Review, evaluate, and approve, in accordance
9 with Illinois Emergency Management Agency rules, political
10 subdivision emergency management exercises for those
11 political subdivisions required to have an emergency
12 services and disaster agency pursuant to this Act.
13 (6) Determine requirements of the State and its
14 political subdivisions for food, clothing, and other
15 necessities in event of a disaster.
16 (7) Establish a register of persons with types of
17 emergency management training and skills in mitigation,
18 preparedness, response, and recovery.
19 (8) Establish a register of government and private
20 response resources available for use in a disaster.
21 (9) Expand the Earthquake Awareness Program and its
22 efforts to distribute earthquake preparedness materials to
23 schools, political subdivisions, community groups, civic
24 organizations, and the media. Emphasis will be placed on
25 those areas of the State most at risk from an earthquake.
26 Maintain the list of all school districts, hospitals,
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1 airports, power plants, including nuclear power plants,
2 lakes, dams, emergency response facilities of all types,
3 and all other major public or private structures which are
4 at the greatest risk of damage from earthquakes under
5 circumstances where the damage would cause subsequent harm
6 to the surrounding communities and residents.
7 (10) Disseminate all information, completely and
8 without delay, on water levels for rivers and streams and
9 any other data pertaining to potential flooding supplied
10 by the Division of Water Resources within the Department
11 of Natural Resources to all political subdivisions to the
12 maximum extent possible.
13 (11) Develop agreements, if feasible, with medical
14 supply and equipment firms to supply resources as are
15 necessary to respond to an earthquake or any other
16 disaster as defined in this Act. These resources will be
17 made available upon notifying the vendor of the disaster.
18 Payment for the resources will be in accordance with
19 Section 7 of this Act. The Illinois Department of Public
20 Health shall determine which resources will be required
21 and requested.
22 (11.5) In coordination with the Illinois State Police,
23 develop and implement a community outreach program to
24 promote awareness among the State's parents and children
25 of child abduction prevention and response.
26 (12) Out of funds appropriated for these purposes,
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1 award capital and non-capital grants to Illinois hospitals
2 or health care facilities located outside of a city with a
3 population in excess of 1,000,000 to be used for purposes
4 that include, but are not limited to, preparing to respond
5 to mass casualties and disasters, maintaining and
6 improving patient safety and quality of care, and
7 protecting the confidentiality of patient information. No
8 single grant for a capital expenditure shall exceed
9 $300,000. No single grant for a non-capital expenditure
10 shall exceed $100,000. In awarding such grants, preference
11 shall be given to hospitals that serve a significant
12 number of Medicaid recipients, but do not qualify for
13 disproportionate share hospital adjustment payments under
14 the Illinois Public Aid Code. To receive such a grant, a
15 hospital or health care facility must provide funding of
16 at least 50% of the cost of the project for which the grant
17 is being requested. In awarding such grants the Illinois
18 Emergency Management Agency shall consider the
19 recommendations of the Illinois Hospital Association.
20 (13) Do all other things necessary, incidental or
21 appropriate for the implementation of this Act.
22 (g) The Illinois Emergency Management Agency is authorized
23 to make grants to various higher education institutions,
24 public K-12 school districts, area vocational centers as
25 designated by the State Board of Education, inter-district
26 special education cooperatives, regional safe schools, and
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1 nonpublic K-12 schools for safety and security improvements.
2 For the purpose of this subsection (g), "higher education
3 institution" means a public university, a public community
4 college, or an independent, not-for-profit or for-profit
5 higher education institution located in this State. Grants
6 made under this subsection (g) shall be paid out of moneys
7 appropriated for that purpose from the Build Illinois Bond
8 Fund. The Illinois Emergency Management Agency shall adopt
9 rules to implement this subsection (g). These rules may
10 specify: (i) the manner of applying for grants; (ii) project
11 eligibility requirements; (iii) restrictions on the use of
12 grant moneys; (iv) the manner in which the various higher
13 education institutions must account for the use of grant
14 moneys; and (v) any other provision that the Illinois
15 Emergency Management Agency determines to be necessary or
16 useful for the administration of this subsection (g).
17 (g-5) The Illinois Emergency Management Agency is
18 authorized to make grants to not-for-profit organizations
19 which are exempt from federal income taxation under section
20 501(c)(3) of the Federal Internal Revenue Code for eligible
21 security improvements that assist the organization in
22 preventing, preparing for, or responding to threats, attacks,
23 or acts of terrorism. To be eligible for a grant under the
24 program, the Agency must determine that the organization is at
25 a high risk of being subject to threats, attacks, or acts of
26 terrorism based on the organization's profile, ideology,
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1 mission, or beliefs. Eligible security improvements shall
2 include all eligible preparedness activities under the federal
3 Nonprofit Security Grant Program, including, but not limited
4 to, physical security upgrades, security training exercises,
5 preparedness training exercises, contracting with security
6 personnel, and any other security upgrades deemed eligible by
7 the Director. Eligible security improvements shall not
8 duplicate, in part or in whole, a project included under any
9 awarded federal grant or in a pending federal application. The
10 Director shall establish procedures and forms by which
11 applicants may apply for a grant and procedures for
12 distributing grants to recipients. Any security improvements
13 awarded shall remain at the physical property listed in the
14 grant application, unless authorized by Agency rule or
15 approved by the Agency in writing. The procedures shall
16 require each applicant to do the following:
17 (1) identify and substantiate prior or current
18 threats, attacks, or acts of terrorism against the
19 not-for-profit organization;
20 (2) indicate the symbolic or strategic value of one or
21 more sites that renders the site a possible target of a
22 threat, attack, or act of terrorism;
23 (3) discuss potential consequences to the organization
24 if the site is damaged, destroyed, or disrupted by a
25 threat, attack, or act of terrorism;
26 (4) describe how the grant will be used to integrate
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1 organizational preparedness with broader State and local
2 preparedness efforts, as described by the Agency in each
3 Notice of Opportunity for Funding;
4 (5) submit (i) a vulnerability assessment conducted by
5 experienced security, law enforcement, or military
6 personnel, or conducted using an Agency-approved or
7 federal Nonprofit Security Grant Program self-assessment
8 tool, and (ii) a description of how the grant award will be
9 used to address the vulnerabilities identified in the
10 assessment; and
11 (6) submit any other relevant information as may be
12 required by the Director.
13 The Agency is authorized to use funds appropriated for the
14 grant program described in this subsection (g-5) to administer
15 the program. Any Agency Notice of Opportunity for Funding,
16 proposed or final rulemaking, guidance, training opportunity,
17 or other resource related to the grant program must be
18 published on the Agency's publicly available website, and any
19 announcements related to funding shall be shared with all
20 State legislative offices, the Governor's office, emergency
21 services and disaster agencies mandated or required pursuant
22 to subsections (b) through (d) of Section 10, and any other
23 State agencies as determined by the Agency. Subject to
24 appropriation, the grant application period shall be open for
25 no less than 45 calendar days during the first application
26 cycle each fiscal year, unless the Agency determines that a
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1 shorter period is necessary to avoid conflicts with the annual
2 federal Nonprofit Security Grant Program funding cycle.
3 Additional application cycles may be conducted during the same
4 fiscal year, subject to availability of funds. Upon request,
5 Agency staff shall provide reasonable assistance to any
6 applicant in completing a grant application or meeting a
7 post-award requirement.
8 In addition to any advance payment rules or procedures
9 adopted by the Agency, the Agency shall adopt rules or
10 procedures by which grantees under this subsection (g-5) may
11 receive a working capital advance of initial start-up costs
12 and up to 2 months of program expenses, not to exceed 25% of
13 the total award amount, if, during the application process,
14 the grantee demonstrates a need for funds to commence a
15 project. The remaining funds must be paid through
16 reimbursement after the grantee presents sufficient supporting
17 documentation of expenditures for eligible activities.
18 (h) Except as provided in Section 17.5 of this Act, any
19 moneys received by the Agency from donations or sponsorships
20 unrelated to a disaster shall be deposited into in the
21 Emergency Planning and Training Fund and used by the Agency,
22 subject to appropriation, to effectuate planning and training
23 activities. Any moneys received by the Agency from donations
24 during a disaster and intended for disaster response or
25 recovery shall be deposited into the Disaster Response and
26 Recovery Fund and used for disaster response and recovery
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1 pursuant to the Disaster Relief Act.
2 (i) The Illinois Emergency Management Agency may by rule
3 assess and collect reasonable fees for attendance at
4 Agency-sponsored conferences to enable the Agency to carry out
5 the requirements of this Act. Any moneys received under this
6 subsection shall be deposited into in the Emergency Planning
7 and Training Fund and used by the Agency, subject to
8 appropriation, for planning and training activities.
9 (j) The Illinois Emergency Management Agency is authorized
10 to make grants to other State agencies, public universities,
11 units of local government, and statewide mutual aid
12 organizations to enhance statewide emergency preparedness and
13 response.
14 (k) Subject to appropriation from the Emergency Planning
15 and Training Fund, the Illinois Emergency Management Agency
16 and Office of Homeland Security shall obtain training services
17 and support for local emergency services and support for local
18 emergency services and disaster agencies for training,
19 exercises, and equipment related to carbon dioxide pipelines
20 and sequestration, and, subject to the availability of
21 funding, shall provide $5,000 per year to the Illinois Fire
22 Service Institute for first responder training required under
23 Section 4-615 of the Public Utilities Act. Amounts in the
24 Emergency Planning and Training Fund will be used by the
25 Illinois Emergency Management Agency and Office of Homeland
26 Security for administrative costs incurred in carrying out the
HB2949 Enrolled - 87 - LRB104 09328 BDA 19386 b
1 requirements of this subsection. To carry out the purposes of
2 this subsection, the Illinois Emergency Management Agency and
3 Office of Homeland Security may accept moneys from all
4 authorized sources into the Emergency Planning and Training
5 Fund, including, but not limited to, transfers from the Carbon
6 Dioxide Sequestration Administrative Fund and the Public
7 Utility Fund.
8 (l) The Agency shall do all other things necessary,
9 incidental, or appropriate for the implementation of this Act,
10 including the adoption of rules in accordance with the
11 Illinois Administrative Procedure Act.
12 (Source: P.A. 103-418, eff. 1-1-24; 103-588, eff. 1-1-25;
13 103-651, eff. 7-18-24; 103-999, eff. 1-1-25; 104-417, eff.
14 8-15-25.)
15 (20 ILCS 3305/6) (from Ch. 127, par. 1056)
16 Sec. 6. Emergency Management Powers of the Governor.
17 (a) The Governor shall have general direction and control
18 of the Illinois Emergency Management Agency and shall be
19 responsible for the carrying out of the provisions of this
20 Act.
21 (b) In performing duties under this Act, the Governor is
22 authorized to cooperate with the federal government and with
23 other states in all matters pertaining to emergency
24 management, nuclear and radiation safety, and homeland
25 security.
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1 (c) In performing duties under this Act, the Governor is
2 further authorized:
3 (1) To make, amend, and rescind all lawful necessary
4 orders, rules, and regulations to carry out the provisions
5 of this Act within the limits of the authority conferred
6 upon the Governor.
7 (2) To cause to be prepared a comprehensive plan and
8 programs program for the emergency management, nuclear and
9 radiation safety, and homeland security of this State,
10 which plan and program shall be integrated into and
11 coordinated with emergency management, nuclear and
12 radiation safety, and homeland security plans and programs
13 of the federal government and of other states whenever
14 possible and which plan and program may include:
15 a. Mitigation of injury and damage caused by
16 disaster.
17 b. Prompt and effective response to disaster.
18 c. Emergency relief.
19 d. Identification of areas particularly vulnerable
20 to disasters.
21 e. Recommendations for zoning, building, and other
22 land-use controls, safety measures for securing
23 permanent structures and other mitigation measures
24 designed to eliminate or reduce disasters or their
25 impact.
26 f. Assistance to political subdivisions in
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1 designing emergency operations plans.
2 g. Authorization and procedures for the erection
3 or other construction of temporary works designed to
4 mitigate danger, damage or loss from flood, or other
5 disaster.
6 h. Preparation and distribution to the appropriate
7 State and political subdivision officials of a State
8 catalog of federal, State, and private assistance
9 programs.
10 i. Organization of State personnel and chains of
11 command.
12 j. Coordination of federal, State, and political
13 subdivision emergency management, nuclear and
14 radiation safety, and homeland security activities.
15 k. Other necessary matters.
16 (3) In accordance with the plans and programs plan and
17 program for the emergency management, nuclear and
18 radiation safety, and homeland security of this State, and
19 out of funds appropriated for these purposes, to procure
20 and preposition supplies, medicines, materials and
21 equipment, to institute training programs and public
22 information programs, and to take all other preparatory
23 steps including the partial or full mobilization of MSTs
24 and emergency services and disaster agencies to insure the
25 furnishing of adequately trained and equipped forces for
26 incidents, disasters, federally declared national special
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1 security events, and other large public events.
2 (4) Out of funds appropriated for these purposes, to
3 make studies and surveys of the industries, resources, and
4 facilities in this State as may be necessary to ascertain
5 the capabilities of the State for emergency management
6 phases of mitigation, preparedness, response, and recovery
7 and to plan for the most efficient emergency use thereof.
8 (5) On behalf of this State, to negotiate for and
9 submit to the General Assembly for its approval or
10 rejection reciprocal mutual aid agreements or compacts
11 with other states, either on a statewide or political
12 subdivision basis. The agreements or compacts, shall be
13 limited to the furnishing or exchange of food, clothing,
14 medical or other supplies, engineering and police
15 services; emergency housing and feeding; National and
16 State Guards while under the control of the State; health,
17 medical, and related services; fire fighting, rescue,
18 transportation, communication, and construction services
19 and equipment, provided, however, that if the General
20 Assembly be not in session and the Governor has not
21 proclaimed the existence of a disaster under this Section,
22 then the agreements or compacts shall instead be submitted
23 to an Interim Committee on Emergency Management composed
24 of 5 Senators appointed by the President of the Senate and
25 of 5 Representatives appointed by the Speaker of the
26 House, during the month of June of each odd-numbered year
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1 to serve for a 2 year term, beginning July 1 of that year,
2 and until their successors are appointed and qualified, or
3 until termination of their legislative service, whichever
4 first occurs. Vacancies shall be filled by appointment for
5 the unexpired term in the same manner as original
6 appointments. All appointments shall be made in writing
7 and filed with the Secretary of State as a public record.
8 The Committee shall have the power to approve or reject
9 any agreements or compacts for and on behalf of the
10 General Assembly; and, provided further, that an
11 affirmative vote of 2/3 of the members of the Committee
12 shall be necessary for the approval of any agreement or
13 compact.
14 (Source: P.A. 104-418, eff. 1-1-26.)
15 (20 ILCS 3305/7) (from Ch. 127, par. 1057)
16 Sec. 7. Emergency Powers of the Governor. In the event of a
17 disaster, as defined in Section 4, the Governor may, by
18 proclamation declare that a disaster exists. Upon such
19 proclamation, the Governor shall have and may exercise for a
20 period not to exceed 30 days the following emergency powers;
21 provided, however, that the lapse of the emergency powers
22 shall not, as regards any act or acts occurring or committed
23 within the 30-day period, deprive any person, firm,
24 corporation, political subdivision, or body politic of any
25 right or rights to compensation or reimbursement which he,
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1 she, it, or they may have under the provisions of this Act:
2 (1) To suspend the provisions of any regulatory
3 statute prescribing procedures for conduct of State
4 business, or the orders, rules and regulations of any
5 State agency, if strict compliance with the provisions of
6 any statute, order, rule, or regulation would in any way
7 prevent, hinder or delay necessary action, including
8 emergency purchases, by the Illinois Emergency Management
9 Agency, in coping with the disaster.
10 (2) To utilize all available resources of the State
11 government as reasonably necessary to cope with the
12 disaster and of each political subdivision of the State.
13 (3) To transfer the direction, personnel or functions
14 of State departments and agencies or units thereof for the
15 purpose of performing or facilitating disaster response
16 and recovery programs.
17 (4) On behalf of this State to take possession of, and
18 to acquire full title or a lesser specified interest in,
19 any personal property as may be necessary to accomplish
20 the objectives set forth in Section 2 of this Act,
21 including: airplanes, automobiles, trucks, trailers,
22 buses, and other vehicles; coal, oils, gasoline, and other
23 fuels and means of propulsion; explosives, materials,
24 equipment, and supplies; animals and livestock; feed and
25 seed; food and provisions for humans and animals; clothing
26 and bedding; and medicines and medical and surgical
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1 supplies; and to take possession of and for a limited
2 period occupy and use any real estate necessary to
3 accomplish those objectives; but only upon the undertaking
4 by the State to pay just compensation therefor as in this
5 Act provided, and then only under the following
6 provisions:
7 a. The Governor, or the person or persons as the
8 Governor may authorize so to do, may forthwith take
9 possession of property for and on behalf of the State;
10 provided, however, that the Governor or persons shall
11 simultaneously with the taking, deliver to the owner
12 or his or her agent, if the identity of the owner or
13 agency is known or readily ascertainable, a signed
14 statement in writing, that shall include the name and
15 address of the owner, the date and place of the taking,
16 description of the property sufficient to identify it,
17 a statement of interest in the property that is being
18 so taken, and, if possible, a statement in writing,
19 signed by the owner, setting forth the sum that he or
20 she is willing to accept as just compensation for the
21 property or use. Whether or not the owner or agent is
22 known or readily ascertainable, a true copy of the
23 statement shall promptly be filed by the Governor or
24 the person with the Director, who shall keep the
25 docket of the statements. In cases where the sum that
26 the owner is willing to accept as just compensation is
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1 less than $1,000, copies of the statements shall also
2 be filed by the Director with, and shall be passed upon
3 by an Emergency Management Claims Commission,
4 consisting of 3 disinterested citizens who shall be
5 appointed by the Governor, by and with the advice and
6 consent of the Senate, within 20 days after the
7 Governor's declaration of a disaster, and if the sum
8 fixed by them as just compensation be less than $1,000
9 and is accepted in writing by the owner, then the State
10 Treasurer out of funds appropriated for these
11 purposes, shall, upon certification thereof by the
12 Emergency Management Claims Commission, cause the sum
13 so certified forthwith to be paid to the owner. The
14 Emergency Management Claims Commission is hereby given
15 the power to issue appropriate subpoenas and to
16 administer oaths to witnesses and shall keep
17 appropriate minutes and other records of its actions
18 upon and the disposition made of all claims.
19 b. When the compensation to be paid for the taking
20 or use of property or interest therein is not or cannot
21 be determined and paid under item a of this paragraph
22 (4), a petition in the name of The People of the State
23 of Illinois shall be promptly filed by the Director,
24 which filing may be enforced by mandamus, in the
25 circuit court of the county where the property or any
26 part thereof was located when initially taken or used
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1 under the provisions of this Act praying that the
2 amount of compensation to be paid to the person or
3 persons interested therein be fixed and determined.
4 The petition shall include a description of the
5 property that has been taken, shall state the physical
6 condition of the property when taken, shall name as
7 defendants all interested parties, shall set forth the
8 sum of money estimated to be just compensation for the
9 property or interest therein taken or used, and shall
10 be signed by the Director. The litigation shall be
11 handled by the Attorney General for and on behalf of
12 the State.
13 c. Just compensation for the taking or use of
14 property or interest therein shall be promptly
15 ascertained in proceedings and established by judgment
16 against the State, that shall include, as part of the
17 just compensation so awarded, interest at the rate of
18 6% per annum on the fair market value of the property
19 or interest therein from the date of the taking or use
20 to the date of the judgment; and the court may order
21 the payment of delinquent taxes and special
22 assessments out of the amount so awarded as just
23 compensation and may make any other orders with
24 respect to encumbrances, rents, insurance, and other
25 charges, if any, as shall be just and equitable.
26 (5) When required by the exigencies of the disaster,
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1 to sell, lend, rent, give, or distribute all or any part of
2 property so or otherwise acquired to the inhabitants of
3 this State, or to political subdivisions of this State,
4 or, under the interstate mutual aid agreements or compacts
5 as are entered into under the provisions of subparagraph
6 (5) of paragraph (c) of Section 6 to other states, and to
7 account for and transmit to the State Treasurer all funds,
8 if any, received therefor.
9 (6) To recommend the evacuation of all or part of the
10 population from any stricken or threatened area within the
11 State if the Governor deems this action necessary.
12 (7) To prescribe routes, modes of transportation, and
13 destinations in connection with evacuation.
14 (8) To control ingress and egress to and from a
15 disaster area, the movement of persons within the area,
16 and the occupancy of premises therein.
17 (9) To suspend or limit the sale, dispensing, or
18 transportation of alcoholic beverages, firearms,
19 explosives, and combustibles.
20 (10) To make provision for the availability and use of
21 temporary emergency housing.
22 (11) A proclamation of a disaster shall activate the
23 State Emergency Operations Plan, and political subdivision
24 emergency operations plans applicable to the political
25 subdivision or area in question and be authority for the
26 deployment and use of any forces that the plan or plans
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1 apply and for use or distribution of any supplies,
2 equipment, and materials and facilities assembled,
3 stockpiled or arranged to be made available under this Act
4 or any other provision of law relating to disasters.
5 (12) Control, restrict, and regulate by rationing,
6 freezing, use of quotas, prohibitions on shipments, price
7 fixing, allocation or other means, the use, sale or
8 distribution of food, feed, fuel, clothing and other
9 commodities, materials, goods, or services; and perform
10 and exercise any other functions, powers, and duties as
11 may be necessary to promote and secure the safety and
12 protection of the civilian population.
13 (13) During the continuance of any disaster the
14 Governor is commander-in-chief of the organized and
15 unorganized militia and of all other forces available for
16 emergency duty. To the greatest extent practicable, the
17 Governor shall delegate or assign authority to the
18 Director to manage, coordinate, and direct all resources
19 by orders issued at the time of the disaster.
20 (14) Prohibit increases in the prices of goods and
21 services during a disaster.
22 (Source: P.A. 102-485, eff. 8-20-21.)
23 (20 ILCS 3305/10) (from Ch. 127, par. 1060)
24 Sec. 10. Emergency Services and Disaster Agencies.
25 (a) Each political subdivision within this State shall be
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1 within the jurisdiction of and served by the Illinois
2 Emergency Management Agency and by an emergency services and
3 disaster agency responsible for emergency management programs.
4 A township, if the township is in a county having a population
5 of more than 2,000,000, must have approval of the county
6 coordinator before establishment of a township emergency
7 services and disaster agency.
8 (b) Unless multiple county emergency services and disaster
9 agency consolidation is authorized by the Illinois Emergency
10 Management Agency with the consent of the respective counties,
11 each county shall maintain an emergency services and disaster
12 agency that has jurisdiction over and serves the entire
13 county, except as otherwise provided under this Act and except
14 that in any county with a population of over 3,000,000
15 containing a municipality with a population of over 500,000
16 the jurisdiction of the county agency shall not extend to the
17 municipality when the municipality has established its own
18 agency.
19 (c) Each municipality with a population of over 500,000
20 shall maintain an emergency services and disaster agency which
21 has jurisdiction over and serves the entire municipality. A
22 municipality with a population less than 500,000 may
23 establish, by ordinance, an agency or department responsible
24 for emergency management within the municipality's corporate
25 limits.
26 (d) The Governor shall determine which municipal
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1 corporations, other than those specified in paragraph (c) of
2 this Section, need emergency services and disaster agencies of
3 their own and require that they be established and maintained.
4 The Governor shall make these determinations on the basis of
5 the municipality's disaster vulnerability and capability of
6 response related to population size and concentration. The
7 emergency services and disaster agency of a county or
8 township, shall not have a jurisdiction within a political
9 subdivision having its own emergency services and disaster
10 agency, but shall cooperate with the emergency services and
11 disaster agency of a city, village or incorporated town within
12 their borders. The Illinois Emergency Management Agency shall
13 publish and furnish a current list to the municipalities
14 required to have an emergency services and disaster agency
15 under this subsection.
16 (e) Each municipality that is not required to and does not
17 have an emergency services and disaster agency shall have a
18 liaison officer designated to facilitate the cooperation and
19 protection of that municipal corporation with the county
20 emergency services and disaster agency in which it is located
21 in the work of disaster mitigation, preparedness, response,
22 and recovery.
23 (f) The principal executive officer or his or her designee
24 of each political subdivision in the State shall annually
25 notify the Illinois Emergency Management Agency of the manner
26 in which the political subdivision is providing or securing
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1 emergency management, identify the executive head of the
2 agency or the department from which the service is obtained,
3 or the liaison officer in accordance with subsection (e)
4 paragraph (d) of this Section and furnish additional
5 information relating thereto as the Illinois Emergency
6 Management Agency requires.
7 (g) Each emergency services and disaster agency shall
8 prepare an emergency operations plan for its geographic
9 boundaries that complies with planning, review, and approval
10 standards promulgated by the Illinois Emergency Management
11 Agency. The Illinois Emergency Management Agency shall
12 determine which jurisdictions will be required to include
13 earthquake preparedness in their local emergency operations
14 plans.
15 (h) The emergency services and disaster agency shall
16 prepare and distribute to all appropriate officials in written
17 form a clear and complete statement of the emergency
18 responsibilities of all local departments and officials and of
19 the disaster chain of command.
20 (i) Each emergency services and disaster agency shall have
21 a Coordinator who shall be appointed by the principal
22 executive officer of the political subdivision in the same
23 manner as are the heads of regular governmental departments.
24 If the political subdivision is a county and the principal
25 executive officer appoints the sheriff as the Coordinator, the
26 sheriff may, in addition to his or her regular compensation,
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1 receive compensation at the same level as provided in Article
2 3 of the Counties Code Section 3 of "An Act in relation to the
3 regulation of motor vehicle traffic and the promotion of
4 safety on public highways in counties", approved August 9,
5 1951, as amended. The Coordinator shall have direct
6 responsibility for the organization, administration, training,
7 and operation of the emergency services and disaster agency,
8 subject to the direction and control of that principal
9 executive officer. Each emergency services and disaster agency
10 shall coordinate and may perform emergency management
11 functions within the territorial limits of the political
12 subdivision within which it is organized as are prescribed in
13 and by the State Emergency Operations Plan, and programs,
14 orders, rules and regulations as may be promulgated by the
15 Illinois Emergency Management Agency and by local ordinance
16 and, in addition, shall conduct such functions outside of
17 those territorial limits as may be required under mutual aid
18 agreements and compacts as are entered into under subparagraph
19 (5) of paragraph (c) of Section 6.
20 (j) In carrying out the provisions of this Act, each
21 political subdivision may enter into contracts and incur
22 obligations necessary to place it in a position effectively to
23 combat the disasters as are described in Section 4, to protect
24 the health and safety of persons, to protect property, and to
25 provide emergency assistance to victims of those disasters. If
26 a disaster occurs, each political subdivision may exercise the
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1 powers vested under this Section in the light of the
2 exigencies of the disaster and, excepting mandatory
3 constitutional requirements, without regard to the procedures
4 and formalities normally prescribed by law pertaining to the
5 performance of public work, entering into contracts, the
6 incurring of obligations, the employment of temporary workers,
7 the rental of equipment, the purchase of supplies and
8 materials, and the appropriation, expenditure, and disposition
9 of public funds and property.
10 (k) Volunteers who, while engaged in a disaster, an
11 exercise, training related to the emergency operations plan of
12 the political subdivision, or a search-and-rescue team
13 response to an occurrence or threat of injury or loss of life
14 that is beyond local response capabilities, suffer disease,
15 injury or death, shall, for the purposes of benefits under the
16 Workers' Compensation Act or Workers' Occupational Diseases
17 Act only, be deemed to be employees of the State, if: (1) the
18 claimant is a duly qualified and enrolled (sworn in) as a
19 volunteer of the Illinois Emergency Management Agency or an
20 emergency services and disaster agency accredited by the
21 Illinois Emergency Management Agency, and (2) if: (i) the
22 claimant was participating in a disaster as defined in Section
23 4 of this Act, (ii) the exercise or training participated in
24 was specifically and expressly approved by the Illinois
25 Emergency Management Agency prior to the exercise or training,
26 or (iii) the search-and-rescue team response was to an
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1 occurrence or threat of injury or loss of life that was beyond
2 local response capabilities and was specifically and expressly
3 approved by the Illinois Emergency Management Agency prior to
4 the search-and-rescue team response. The computation of
5 benefits payable under either of those Acts shall be based on
6 the income commensurate with comparable State employees doing
7 the same type work or income from the person's regular
8 employment, whichever is greater.
9 Volunteers who are working under the direction of an
10 emergency services and disaster agency accredited by the
11 Illinois Emergency Management Agency, pursuant to a plan
12 approved by the Illinois Emergency Management Agency (i)
13 during a disaster declared by the Governor under Section 7 of
14 this Act, or (ii) in circumstances otherwise expressly
15 approved by the Illinois Emergency Management Agency, shall be
16 deemed exclusively employees of the State for purposes of
17 Section 8(d) of the Court of Claims Act, provided that the
18 Illinois Emergency Management Agency may, in coordination with
19 the emergency services and disaster agency, audit
20 implementation for compliance with the plan.
21 (l) If any person who is entitled to receive benefits
22 through the application of this Section receives, in
23 connection with the disease, injury or death giving rise to
24 such entitlement, benefits under an Act of Congress or federal
25 program, benefits payable under this Section shall be reduced
26 to the extent of the benefits received under that other Act or
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1 program.
2 (m) (1) Prior to conducting an exercise, the principal
3 executive officer of a political subdivision or his or her
4 designee shall provide area media with written
5 notification of the exercise. The notification shall
6 indicate that information relating to the exercise shall
7 not be released to the public until the commencement of
8 the exercise. The notification shall also contain a
9 request that the notice be so posted to ensure that all
10 relevant media personnel are advised of the exercise
11 before it begins.
12 (2) During the conduct of an exercise, all messages,
13 two-way radio communications, briefings, status reports,
14 news releases, and other oral or written communications
15 shall begin and end with the following statement: "This is
16 an exercise message".
17 (Source: P.A. 94-733, eff. 4-27-06.)
18 (20 ILCS 3305/12) (from Ch. 127, par. 1062)
19 Sec. 12. Testing of Disaster Warning Devices. The testing
20 of disaster warning devices including outdoor warning sirens
21 shall be held only on the first Tuesday of each month at 10
22 o'clock in the morning or during exercises that are
23 specifically and expressly approved in advance by the Illinois
24 Emergency Management Agency.
25 (Source: P.A. 92-73, eff. 1-1-02.)
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1 (20 ILCS 3305/14) (from Ch. 127, par. 1064)
2 Sec. 14. Communications. The Illinois Emergency Management
3 Agency shall ascertain what means exist for rapid and
4 efficient communications in times of disaster. The Illinois
5 Emergency Management Agency shall consider the desirability of
6 supplementing these communications resources or of integrating
7 them into a comprehensive State or State-Federal
8 telecommunications or other communications system or network.
9 In studying the character and feasibility of any system or its
10 several parts, the Illinois Emergency Management Agency shall
11 evaluate the possibility of multipurpose use thereof for
12 general State and political subdivision purposes. The Illinois
13 Emergency Management Agency may promulgate rules to establish
14 policies and procedures relating to telecommunications and the
15 continuation of rapid and efficient communications in times of
16 disaster to the extent authorized by any provision of this Act
17 or other laws and regulations. The Illinois Emergency
18 Management Agency shall make recommendations to the Governor
19 as appropriate.
20 (Source: P.A. 86-755; 87-168.)
21 (20 ILCS 3305/18) (from Ch. 127, par. 1068)
22 Sec. 18. Orders, Rules and Regulations.
23 (a) The Governor shall file a copy of every rule,
24 regulation or order, and any amendment thereof made by the
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1 Governor under the provisions of this Act in the office of the
2 Secretary of State. No rule, regulation or order, or any
3 amendment thereof shall be effective until 10 days after the
4 filing, provided, however, that upon the declaration of a
5 disaster by the Governor as is described in Section 7 the
6 provision relating to the effective date of any rule,
7 regulation, order or amendment issued under this Act and
8 during the state of disaster is abrogated, and the rule,
9 regulation, order or amendment shall become effective
10 immediately upon being filed with the Secretary of State
11 accompanied by a certificate stating the reason as required by
12 the Illinois Administrative Procedure Act.
13 (b) Every emergency services and disaster agency
14 established pursuant to this Act and the coordinators thereof
15 shall execute and enforce the orders, rules and regulations as
16 may be made by the Governor under authority of this Act. Each
17 emergency services and disaster agency shall have available
18 for inspection at its office all orders, rules and regulations
19 made by the Governor, or under the Governor's authority. The
20 Illinois Emergency Management Agency shall publish on its
21 furnish on the Department's website the orders, rules and
22 regulations to each such emergency services and disaster
23 agency. Upon the written request of an emergency services or
24 disaster agency, copies thereof shall be mailed to the
25 emergency services or disaster agency.
26 (Source: P.A. 98-44, eff. 6-28-13.)
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1 (20 ILCS 3305/23)
2 (Section scheduled to be repealed on January 1, 2032)
3 Sec. 23. Access and Functional Needs Advisory Committee.
4 (a) In this Section, "Advisory Committee" means the Access
5 and Functional Needs Advisory Committee.
6 (b) The Access and Functional Needs Advisory Committee is
7 created.
8 (c) The Advisory Committee shall:
9 (1) Coordinate meetings occurring, at a minimum, 3
10 times each year, in addition to emergency meetings called
11 by the chairperson of the Advisory Committee.
12 (2) Research and provide recommendations for
13 identifying and effectively responding to the needs of
14 persons with access and functional needs before, during,
15 and after a disaster using an intersectional lens for
16 equity.
17 (3) Provide recommendations to the Illinois Emergency
18 Management Agency regarding how to ensure that persons
19 with a disability are included in disaster strategies and
20 emergency management plans, including updates and
21 implementation of disaster strategies and emergency
22 management plans.
23 (4) Review and provide recommendations for the
24 Illinois Emergency Management Agency, and all relevant
25 State agencies that are involved in drafting and
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1 implementing the Illinois Emergency Operation Plan, to
2 integrate access and functional needs into State and local
3 emergency plans.
4 (d) The Advisory Committee shall be composed of the
5 Director of the Illinois Emergency Management Agency or his or
6 her designee, the Attorney General or his or her designee, the
7 Secretary of Human Services or his or her designee, the
8 Director of Aging or his or her designee, and the Director of
9 Public Health or his or her designee, together with the
10 following members appointed by the Governor on or before
11 January 1, 2022:
12 (1) Two members, either from a municipal or
13 county-level emergency agency or a local emergency
14 management coordinator.
15 (2) Nine members from the community of persons with a
16 disability who represent persons with different types of
17 disabilities, including, but not limited to, individuals
18 with mobility and physical disabilities, hearing and
19 visual disabilities, deafness or who are hard of hearing,
20 blindness or who have low vision, mental health
21 disabilities, and intellectual or developmental
22 disabilities. Members appointed under this paragraph shall
23 reflect a diversity of age, gender, race, and ethnic
24 background.
25 (3) Four members who represent first responders from
26 different geographical regions around the State.
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1 (e) Of those members appointed by the Governor, the
2 initial appointments of 6 members shall be for terms of 2 years
3 and the initial appointments of 5 members shall be for terms of
4 4 years. Thereafter, members shall be appointed for terms of 4
5 years. A member shall serve until his or her successor is
6 appointed and qualified. If a vacancy occurs in the Advisory
7 Committee membership, the vacancy shall be filled in the same
8 manner as the original appointment for the remainder of the
9 unexpired term.
10 (f) After all the members are appointed, and annually
11 thereafter, they shall elect a chairperson from among the
12 members appointed under paragraph (2) of subsection (d).
13 (g) The initial meeting of the Advisory Committee shall be
14 convened by the Director of the Illinois Emergency Management
15 Agency no later than February 1, 2022.
16 (h) Advisory Committee members shall serve without
17 compensation.
18 (i) The Illinois Emergency Management Agency shall provide
19 administrative support to the Advisory Committee.
20 (j) The Advisory Committee shall prepare and deliver a
21 report to the General Assembly, the Governor's Office, and the
22 Illinois Emergency Management Agency by July 1, 2022, and
23 annually thereafter. The report shall include the following:
24 (1) Identification of core emergency management
25 services that need to be updated or changed to ensure the
26 needs of persons with a disability are met, and shall
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1 include disaster strategies in State and local emergency
2 plans.
3 (2) Any proposed changes in State policies, laws,
4 rules, or regulations necessary to fulfill the purposes of
5 this Act.
6 (3) Recommendations on improving the accessibility and
7 effectiveness of disaster and emergency communication.
8 (4) Recommendations on comprehensive training for
9 first responders and other frontline workers when working
10 with persons with a disability during emergency situations
11 or disasters, as defined in Section 4 of the Illinois
12 Emergency Management Agency Act.
13 (5) Any additional recommendations regarding emergency
14 management and persons with a disability that the Advisory
15 Committee deems necessary.
16 (k) The annual report prepared and delivered under
17 subsection (j) shall be annually considered by the Illinois
18 Emergency Management Agency when developing new State and
19 local emergency plans or updating existing State and local
20 emergency plans.
21 (l) The Advisory Committee is dissolved and this Section
22 is repealed on January 1, 2032.
23 (Source: P.A. 102-361, eff. 8-13-21; 102-671, eff. 11-30-21;
24 103-154, eff. 6-30-23.)
25 Section 5-20. The Arts Council Act is amended by changing
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1 Section 5 as follows:
2 (20 ILCS 3915/5) (from Ch. 127, par. 214.15)
3 Sec. 5. The Council may accept offers of gifts or grants
4 from the federal government, its agencies or officers, or from
5 any person, firm or corporation of services, equipment,
6 supplies, materials or funds and may expend such receipts on
7 projects which it considers suitable to performance of its
8 duties under this Act.
9 The Illinois Arts Council Federal Grant Fund is created as
10 a federal trust fund to be held outside the State treasury,
11 with the State Treasurer as ex officio custodian. The Council
12 shall deposit all federal moneys received under this Section
13 into the Illinois Arts Council Federal Grant Fund. Moneys on
14 deposit in the Illinois Arts Council Federal Grant Fund shall
15 be used by the Council for the purposes for which those moneys
16 were received to enhance the arts sector of the State and to
17 maintain programs authorized by this Act.
18 The Illinois Arts Council State Trust Fund is created as a
19 State trust fund to be held outside the State treasury, with
20 the State Treasurer as ex officio custodian. The Council shall
21 deposit into the Illinois Arts Council State Trust Fund all
22 moneys received under this Section not otherwise required to
23 be deposited into the Illinois Arts Council Federal Grant
24 Fund. Moneys on deposit in the Illinois Arts Council State
25 Trust Fund shall be used by the Council for the purposes for
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1 which those moneys were received to enhance the arts sector of
2 the State and to maintain programs authorized by this Act.
3 Moneys on deposit in the Illinois Arts Council Federal
4 Grant Fund and moneys on deposit in the Illinois Arts Council
5 State Trust Fund are not subject to sweeps, administrative
6 chargebacks, or any other fiscal maneuver that would in any
7 way transfer any amounts into any other fund of the State,
8 unless required by State or federal law.
9 (Source: Laws 1965, p. 1965.)
10 Section 5-22. The Illinois Criminal Justice Information
11 Act is amended by changing Section 9.1 as follows:
12 (20 ILCS 3930/9.1)
13 Sec. 9.1. Criminal Justice Information Projects Fund. The
14 Criminal Justice Information Projects Fund is hereby created
15 as a special fund in the State treasury Treasury. Grants and
16 other moneys obtained by the Authority from governmental
17 entities (other than the federal government), private sources,
18 and not-for-profit organizations for use in investigating
19 criminal justice issues or undertaking other criminal justice
20 information projects, or pursuant to the uses identified in
21 Section 21.10 of the Illinois Lottery Law, shall be deposited
22 into the Fund. Moneys in the Fund may be used by the Authority,
23 subject to appropriation, for undertaking such projects and
24 for the operating and other expenses of the Authority
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1 incidental to those projects, and for the costs associated
2 with making grants under Section 9.3 or, in State Fiscal Year
3 2027, for violence prevention. The moneys deposited into the
4 Criminal Justice Information Projects Fund under Sections
5 15-15 and 15-35 of the Criminal and Traffic Assessment Act
6 shall be appropriated to and administered by the Illinois
7 Criminal Justice Information Authority for distribution to
8 fund Illinois State Police drug task forces and Metropolitan
9 Enforcement Groups by dividing the funds equally by the total
10 number of Illinois State Police drug task forces and Illinois
11 Metropolitan Enforcement Groups. Any interest earned on moneys
12 in the Fund must be deposited into the Fund.
13 (Source: P.A. 104-2, eff. 6-16-25.)
14 Section 5-25. The State Finance Act is amended by changing
15 Sections 5.427, 5.623, 5d, 6c, 6z-22, 6z-27, 6z-30, 6z-32,
16 6z-45, 6z-70, 6z-81, 8.3, 8.12, 8g, 8g-1, and 13.2 and by
17 adding Sections 5.1038, 6z-149, and 8.58 as follows:
18 (30 ILCS 105/5.427)
19 (Text of Section before amendment by P.A. 104-458)
20 Sec. 5.427. The Electric Vehicle and Charging Rebate Fund.
21 (Source: P.A. 102-662, eff. 9-15-21.)
22 (Text of Section after amendment by P.A. 104-458)
23 Sec. 5.427. The Electric Vehicle Rebate and Charging Fund.
HB2949 Enrolled - 114 - LRB104 09328 BDA 19386 b
1 (Source: P.A. 104-458, eff. 6-1-26.)
2 (30 ILCS 105/5.623)
3 Sec. 5.623. The Illinois Veterans Veterans' Homes Fund.
4 (Source: P.A. 95-331, eff. 8-21-07.)
5 (30 ILCS 105/5.1038 new)
6 Sec. 5.1038. The State Facility Maintenance and
7 Improvement Fund.
8 (30 ILCS 105/5d) (from Ch. 127, par. 141d)
9 (Text of Section before amendment by P.A. 104-457)
10 Sec. 5d. Except as provided by Section 5e of this Act, the
11 State Construction Account Fund shall be used exclusively for
12 the construction, reconstruction and maintenance of the State
13 maintained highway system. Except as provided by Section 5e of
14 this Act, none of the money deposited in the State
15 Construction Account Fund shall be used to pay the cost of
16 administering the Motor Fuel Tax Law as now or hereafter
17 amended, nor be appropriated for use by the Department of
18 Transportation to pay the cost of its operations or
19 administration, nor be used in any manner for the payment of
20 regular or contractual employees of the State, nor be
21 transferred or allocated by the Comptroller and Treasurer or
22 be otherwise used, except for the sole purpose of
23 construction, reconstruction and maintenance of the State
HB2949 Enrolled - 115 - LRB104 09328 BDA 19386 b
1 maintained highway system as the Illinois General Assembly
2 shall provide by appropriation from this fund. Beginning with
3 the month immediately following the effective date of this
4 amendatory Act of 1985, investment income which is
5 attributable to the investment of moneys of the State
6 Construction Account Fund shall be retained in that fund for
7 the uses specified in this Section.
8 (Source: P.A. 84-431.)
9 (Text of Section after amendment by P.A. 104-457)
10 Sec. 5d. Except as provided by Section 5e of this Act, the
11 State Construction Account Fund shall be used exclusively for
12 the construction, reconstruction and maintenance of the State
13 maintained highway system. Except as provided by Section 5e of
14 this Act, none of the money deposited in the State
15 Construction Account Fund shall be used to pay the cost of
16 administering the Motor Fuel Tax Law as now or hereafter
17 amended, nor be appropriated for use by the Department of
18 Transportation to pay the cost of its operations or
19 administration, nor be used in any manner for the payment of
20 regular or contractual employees of the State, nor be
21 transferred or allocated by the Comptroller and Treasurer or
22 be otherwise used, except for the sole purpose of
23 construction, reconstruction and maintenance of the State
24 maintained highway system as the Illinois General Assembly
25 shall provide by appropriation from this fund. Beginning with
HB2949 Enrolled - 116 - LRB104 09328 BDA 19386 b
1 the month immediately following September 16, 1985 (the
2 effective date of Public Act 84-431) and until June 30, 2026
3 this amendatory Act of 1985, investment income which is
4 attributable to the investment of moneys of the State
5 Construction Account Fund shall be retained in that fund for
6 the uses specified in this Section. Beginning July 1, 2026, of
7 the investment income which is attributable to the investment
8 of moneys of the State Construction Account Fund, 90% 85%
9 shall be deposited into the Northern Illinois Transit
10 Authority Capital Improvement Fund and 10% 15% shall be
11 deposited into the Downstate Mass Transportation Capital
12 Improvement Fund.
13 (Source: P.A. 104-457, eff. 6-1-26.)
14 (30 ILCS 105/6c) (from Ch. 127, par. 142c)
15 Sec. 6c. All fees and other money received by the Division
16 of Highways of the Department of Transportation shall, upon
17 being paid into the State treasury, be placed in the Road Fund.
18 After July 1, 1981 (the effective date of Public Act 81-1487)
19 and until June 30, 2026 this amendatory Act of 1980,
20 investment income which is attributable to the investment of
21 moneys of the Road Fund shall be retained in the Road Fund.
22 Beginning July 1, 2026, of the investment income which is
23 attributable to the investment of moneys of the Road Fund, 90%
24 shall be deposited into the Northern Illinois Transit
25 Authority Capital Improvement Fund and 10% shall be deposited
HB2949 Enrolled - 117 - LRB104 09328 BDA 19386 b
1 into the Downstate Mass Transportation Capital Improvement
2 Fund.
3 (Source: P.A. 81-1550.)
4 (30 ILCS 105/6z-22) (from Ch. 127, par. 142z-22)
5 Sec. 6z-22. All fees or other monies received by the
6 Guardianship and Advocacy Commission incident to the provision
7 of legal or guardianship services to eligible persons or wards
8 pursuant to subsection (i) of Section 5 of the Guardianship
9 and Advocacy Act shall be paid into the Guardianship and
10 Advocacy Fund.
11 Appropriations for the improvement, development, addition
12 or expansion of legal and guardianship services for eligible
13 persons or wards pursuant to Section 5 of the Guardianship and
14 Advocacy Act or for the financing of any program designed to
15 provide such improvement, development, addition or expansion
16 of services or for expenses incurred in administering the
17 Human Rights Authority, Legal Advocacy Service and Office of
18 State Guardian are payable from the Guardianship and Advocacy
19 Fund.
20 The Guardianship and Advocacy Commission may receive funds
21 from any source, public or private, to be used for the purposes
22 for which those funds were received and as authorized by law,
23 and such funds shall be deposited into the Guardianship and
24 Advocacy Fund.
25 (Source: P.A. 86-448; 86-1028.)
HB2949 Enrolled - 118 - LRB104 09328 BDA 19386 b
1 (30 ILCS 105/6z-27)
2 Sec. 6z-27. All moneys in the Audit Expense Fund shall be
3 transferred, appropriated, and used only for the purposes
4 authorized by, and subject to the limitations and conditions
5 prescribed by, the Illinois State Auditing Act.
6 Within 30 days after July 1, 2026 2025, or as soon
7 thereafter as practical, the State Comptroller shall order
8 transferred and the State Treasurer shall transfer from the
9 following funds moneys in the specified amounts for deposit
10 into the Audit Expense Fund:
11 Aggregate Operations Regulatory Fund .................... $876
12 Agricultural Premium Fund ............................ $21,729
13 Anna Veterans Home Fund ................................ $2,708
14 Appraisal Administration Fund .......................... $3,248
15 Attorney General Court Ordered and Voluntary
16 Compliance Payment Projects Fund ................ $28,768
17 Attorney General Whistleblower Reward
18 and Protection Fund .................................. $855
19 Attorney General's State Projects and
20 Court Ordered Distribution Fund .................. $43,967
21 Bank and Trust Company Fund .......................... $73,719
22 Cannabis Business Development Fund .................... $1,524
23 Cannabis Expungement Fund .............................. $2,022
24 Capital Development Board
25 Revolving Fund .................................... $8,916
HB2949 Enrolled - 119 - LRB104 09328 BDA 19386 b
1 Cemetery Oversight Licensing and
2 Disciplinary Fund.................................. $5,310
3 Chicago State University Education
4 Improvement Fund ................................ $16,852
5 Clean Air Act Permit Fund ............................ $12,095
6 Coal Technology Development
7 Assistance Fund .................................. $17,367
8 Commitment to Human Services Fund .................... $170,583
9 Common School Fund .................................. $391,650
10 Community Water Supply Laboratory Fund .................. $578
11 Credit Union Fund .................................... $15,356
12 DCFS Children's Services Fund ........................ $257,195
13 Department of Corrections Reimbursement
14 and Education Fund .............................. $16,614
15 Department of Juvenile Justice
16 Reimbursement and Education Fund .................. $4,354
17 Design Professionals Administration
18 and Investigation Fund ............................ $4,287
19 Division of Real Estate General Fund .................. $5,294
20 Downstate Mass Transportation Capital
21 Improvement Fund .................................. $1,375
22 Downstate Public Transportation Fund ................ $24,127
23 Downstate Transit Improvement Fund ...................... $510
24 Drivers Education Fund .................................. $619
25 Drycleaner Environmental Response
26 Trust Fund ........................................ $1,164
HB2949 Enrolled - 120 - LRB104 09328 BDA 19386 b
1 Education Assistance Fund .......................... $2,413,507
2 Electric Vehicle and Charging Fund .................... $9,925
3 Energy Transition Assistance Fund .................... $23,305
4 Environmental Protection Permit and
5 Inspection Fund .................................... $7,080
6 Facilities Management Revolving Fund ................ $11,962
7 Fair and Exposition Fund ................................ $876
8 Federal High Speed Rail Trust Fund .................... $1,531
9 Federal Workforce Training Fund ...................... $56,920
10 Feed Control Fund ...................................... $1,668
11 Fertilizer Control Fund ................................ $1,139
12 Fire Prevention Fund .................................. $5,254
13 Fund for the Advancement of Education ................ $70,566
14 Fund for Illinois' Future ............................ $26,055
15 General Professions Dedicated Fund .................. $32,756
16 General Revenue Fund ............................ $17,653,153
17 Grade Crossing Protection Fund ........................ $4,037
18 Hazardous Waste Fund .................................. $3,909
19 Historic Property Administrative Fund .................. $1,027
20 Horse Racing Fund .................................... $205,483
21 Illinois Charity Bureau Fund .......................... $2,231
22 Illinois Clean Water Fund ............................ $12,515
23 Illinois Forestry Development Fund .................. $14,202
24 Illinois Gaming Law Enforcement Fund .................. $1,285
25 Illinois Health Benefits Exchange Fund .............. $45,291
26 IMSA Income Fund ...................................... $6,363
HB2949 Enrolled - 121 - LRB104 09328 BDA 19386 b
1 Illinois Power Agency Operations Fund ................ $73,659
2 Illinois State Dental Disciplinary Fund ................ $5,454
3 Illinois State Fair Fund .............................. $9,787
4 Illinois State Medical Disciplinary Fund ............ $38,129
5 Illinois State Pharmacy Disciplinary Fund .............. $8,050
6 Illinois Student Assistance Commission
7 Contracts and Grants Fund .......................... $4,547
8 Illinois Veterans Assistance Fund ...................... $3,745
9 Illinois Veterans Homes Fund .......................... $2,112
10 Illinois Wildlife Preservation Fund .................... $1,286
11 Illinois Works Fund .................................... $4,368
12 Income Tax Refund Fund .............................. $132,570
13 Insurance Financial Regulation Fund .................. $113,684
14 Insurance Premium Tax Refund Fund .................... $10,199
15 Insurance Producer Administration Fund .............. $133,253
16 International Tourism Fund ............................ $1,564
17 Large Business Attraction Fund ...................... $29,983
18 LaSalle Veterans Home Fund .......................... $12,383
19 Law Enforcement Recruitment and
20 Retention Fund .................................. $49,811
21 Law Enforcement Training Fund ........................ $194,468
22 Local Government Distributive Fund .................. $97,893
23 Local Tourism Fund .................................... $7,872
24 Long Term Care Ombudsman Fund ............................ $653
25 Manteno Veterans Home Fund .......................... $31,607
26 Money Laundering Asset Recovery Fund .................... $807
HB2949 Enrolled - 122 - LRB104 09328 BDA 19386 b
1 Motor Carrier Safety Inspection Fund .................. $1,085
2 Motor Fuel Tax Fund .................................. $74,475
3 Northern Illinois Transit Authority Occupation
4 and Use Tax Replacement Fund ...................... $1,798
5 Nursing Dedicated and Professional Fund .............. $16,592
6 Open Space Lands Acquisition
7 and Development Fund ............................ $98,926
8 Optometric Licensing and Disciplinary
9 Board Fund ........................................ $3,002
10 Parity Advancement Fund ................................ $4,531
11 Partners for Conservation Fund ...................... $21,665
12 Personal Property Tax Replacement Fund .............. $97,893
13 Pesticide Control Fund ................................ $6,362
14 Professional Services Fund ............................ $2,760
15 Professions Indirect Cost Fund ...................... $89,111
16 Public Pension Regulation Fund ........................ $3,045
17 Public Transportation Fund .......................... $61,100
18 Quincy Veterans Home Fund ............................ $45,480
19 Real Estate License Administration Fund .............. $17,845
20 Real Estate Research and Education Fund .................. $643
21 Rebuild Illinois Projects Fund ...................... $16,976
22 Registered Certified Public Accountants'
23 Administration and Disciplinary Fund .............. $5,895
24 Renewable Energy Resources Trust Fund .................. $1,392
25 Residential Finance Regulatory Fund .................. $19,443
26 Road Fund ............................................ $379,782
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1 Savings Bank Regulatory Fund ............................ $534
2 School Infrastructure Fund ............................ $7,158
3 Solid Waste Management Fund .......................... $13,188
4 Sound-Reducing Windows and Doors
5 Replacement Fund .................................... $724
6 Sports Wagering Fund ................................ $11,518
7 State and Local Sales Tax Reform Fund .................. $3,148
8 State Asset Forfeiture Fund ............................ $1,153
9 State Aviation Program Fund ............................ $2,472
10 State Construction Account Fund ...................... $97,561
11 State Crime Laboratory Fund ............................ $8,121
12 State Gaming Fund .................................... $176,882
13 State Garage Revolving Fund ............................ $3,039
14 State Lottery Fund .................................. $120,030
15 State Pensions Fund .................................. $500,000
16 State Police Firearm Enforcement Fund .................... $815
17 State Police Firearm Services Fund .................... $4,320
18 State Police Law Enforcement Administration Fund ...... $6,988
19 State Police Services Fund .......................... $21,688
20 State Police Training and Academy Fund ................ $2,933
21 State Police Vehicle Fund .............................. $4,341
22 State Police Whistleblower Reward and
23 Protection Fund .................................... $2,879
24 State Small Business Credit Initiative Fund .......... $20,817
25 State's Attorneys Appellate Prosecutor's
26 County Fund ...................................... $12,478
HB2949 Enrolled - 124 - LRB104 09328 BDA 19386 b
1 Subtitle D Management Fund ............................ $1,506
2 Supplemental Low-Income Energy
3 Assistance Fund .................................. $40,493
4 Tax Compliance and Administration Fund ................ $4,170
5 Technology Management Revolving Fund ................ $475,678
6 Tourism Promotion Fund .............................. $39,959
7 Traffic and Criminal Conviction Surcharge Fund ...... $81,759
8 Underground Storage Tank Fund ........................ $22,458
9 Vehicle Inspection Fund .............................. $15,467
10 Violent Crime Victims Assistance Fund .................. $6,561
11 Weights and Measures Fund .............................. $6,392
12 Workforce, Technology, and Economic
13 Development Fund .................................. $4,444
14 Academic Quality Assurance Fund .......................... $940
15 African-American HIV/AIDS Response Fund ................ $4,266
16 Agricultural Premium Fund ............................ $169,467
17 Alzheimer's Awareness Fund ............................ $1,068
18 Alzheimer's Disease Research,
19 Care, and Support Fund .............................. $502
20 Amusement Ride and Patron Safety Fund .................. $6,888
21 Assisted Living and Shared
22 Housing Regulatory Fund ............................ $4,011
23 Board of Higher Education State
24 Contracts and Grants Fund ........................ $13,416
25 Capital Development Board Revolving Fund ............ $10,711
26 Care Provider Fund for Persons with
HB2949 Enrolled - 125 - LRB104 09328 BDA 19386 b
1 a Developmental Disability ........................ $9,771
2 CDLIS/AAMVA/NMVTIS Trust Fund .......................... $3,433
3 Chicago State University Education
4 Improvement Fund ................................ $15,774
5 Child Labor and Day and Temporary
6 Labor Services Enforcement Fund .................. $15,414
7 Child Support Administrative Fund ...................... $3,739
8 Coal Technology Development
9 Assistance Fund .................................... $3,019
10 Common School Fund .................................. $246,578
11 Community Mental Health
12 Medicaid Trust Fund .............................. $10,597
13 Consumer Intervenor Compensation Fund .................. $1,700
14 Death Certificate Surcharge Fund ...................... $1,550
15 Death Penalty Abolition Fund .......................... $2,688
16 Department of Business Services
17 Special Operations Fund .......................... $10,406
18 Department of Human Services
19 Community Services Fund .......................... $15,086
20 Dram Shop Fund ...................................... $212,500
21 Driver Services Administration Fund ...................... $937
22 Drug Rebate Fund .................................... $54,214
23 Drug Treatment Fund .................................... $1,236
24 Education Assistance Fund .......................... $2,193,017
25 Emergency Planning and Training Fund .................... $528
26 Emergency Public Health Fund .......................... $8,769
HB2949 Enrolled - 126 - LRB104 09328 BDA 19386 b
1 Employee Classification Fund ............................ $967
2 EMS Assistance Fund .................................... $1,150
3 Estate Tax Refund Fund ................................ $1,628
4 Facilities Management Revolving Fund ................ $35,073
5 Facility Licensing Fund ................................ $6,082
6 Fair and Exposition Fund .............................. $6,903
7 Federal Financing Cost
8 Reimbursement Fund ................................ $7,100
9 Feed Control Fund .................................... $13,874
10 Fertilizer Control Fund ................................ $9,357
11 Fire Prevention Fund .................................. $4,282
12 General Assembly Technology Fund ...................... $2,830
13 General Professions Dedicated Fund .................... $4,131
14 General Revenue Fund ............................ $17,653,153
15 Governor's Administrative Fund ........................ $5,956
16 Governor's Grant Fund .................................. $3,164
17 Grant Accountability and Transparency Fund ............ $1,041
18 Guardianship and Advocacy Fund ...................... $16,432
19 Health Facility Plan Review Fund ...................... $2,286
20 Health and Human Services
21 Medicaid Trust Fund .............................. $10,902
22 Healthcare Provider Relief Fund ...................... $321,428
23 Home Care Services Agency Licensure Fund .............. $2,843
24 Hospital Licensure Fund ................................ $1,251
25 Hospital Provider Fund .............................. $99,530
26 Illinois Affordable Housing Trust Fund .............. $19,809
HB2949 Enrolled - 127 - LRB104 09328 BDA 19386 b
1 Illinois Community College Board
2 Contracts and Grants Fund ........................ $14,687
3 Illinois Health Facilities Planning Fund .............. $3,155
4 Illinois Independent Tax Tribunal Fund .............. $11,636
5 IMSA Income Fund ...................................... $6,805
6 Illinois School Asbestos Abatement Fund ................ $1,141
7 Illinois State Fair Fund ............................ $69,621
8 Illinois Telecommunications Access
9 Corporation Fund .................................. $1,546
10 Illinois Underground Utility
11 Facilities Damage Prevention Fund ................ $12,035
12 Illinois Veterans' Rehabilitation Fund ................ $1,103
13 Illinois Workers' Compensation
14 Commission Operations Fund ...................... $241,658
15 Industrial Hemp Regulatory Fund ........................ $1,407
16 Interpreters for the Deaf Fund ........................ $8,657
17 Lead Poisoning Screening, Prevention,
18 and Abatement Fund .............................. $19,789
19 Lobbyist Registration Administration Fund ................ $843
20 Long Term Care Monitor/Receiver Fund ................ $42,485
21 Long-Term Care Provider Fund ........................ $20,620
22 Low-Level Radioactive Waste Facility
23 Development and Operation Fund .................... $2,402
24 Mandatory Arbitration Fund ............................ $2,635
25 Mental Health Fund .................................... $5,353
26 Mental Health Reporting Fund .......................... $1,226
HB2949 Enrolled - 128 - LRB104 09328 BDA 19386 b
1 Metabolic Screening and Treatment Fund .............. $46,885
2 Monitoring Device Driving Permit
3 Administration Fee Fund ............................ $1,475
4 Motor Fuel Tax Fund .................................... $1,068
5 Motor Vehicle License Plate Fund .................... $13,927
6 Multiple Sclerosis Research Fund ........................ $961
7 Nuclear Safety Emergency Preparedness Fund .......... $87,774
8 Nursing Dedicated and Professional Fund .................. $595
9 Partners For Conservation Fund ...................... $117,108
10 Personal Property Tax Replacement Fund .............. $218,128
11 Pesticide Control Fund .............................. $42,146
12 Plumbing Licensure and Program Fund .................... $3,672
13 Private Business and Vocational Schools
14 Quality Assurance Fund .............................. $867
15 Professional Services Fund .......................... $90,610
16 Public Defender Fund .................................. $6,198
17 Public Health Laboratory
18 Services Revolving Fund ............................ $1,098
19 Public Utility Fund .................................. $282,488
20 Radiation Protection Fund ............................ $37,946
21 Rebuild Illinois Projects Fund ...................... $58,858
22 Rental Housing Support Program Fund .................... $4,083
23 Road Fund ............................................ $55,409
24 Secretary Of State DUI Administration Fund ............ $2,767
25 Secretary Of State Identification Security
26 and Theft Prevention Fund ........................ $16,793
HB2949 Enrolled - 129 - LRB104 09328 BDA 19386 b
1 Secretary Of State Special License Plate Fund .......... $3,473
2 Secretary Of State Special Services Fund ............ $26,832
3 Securities Audit and Enforcement Fund .................. $4,889
4 Serve Illinois Commission Fund ........................ $1,803
5 Special Education Medicaid Matching Fund .............. $4,329
6 State Gaming Fund ...................................... $1,997
7 State Garage Revolving Fund ............................ $7,501
8 State Lottery Fund .................................. $311,489
9 State Pensions Fund .................................. $500,000
10 State Treasurer's Bank Services Trust Fund .............. $752
11 Supreme Court Special Purposes Fund .................... $4,184
12 Tattoo and Body Piercing Establishment
13 Registration Fund.................................. $1,166
14 Tobacco Settlement Recovery Fund .................... $143,143
15 Tourism Promotion Fund .............................. $79,695
16 Transportation Regulatory Fund ...................... $108,481
17 Trauma Center Fund .................................... $1,872
18 University Of Illinois Hospital Services Fund .......... $5,476
19 Vehicle Hijacking and Motor Vehicle Theft Prevention and
20 Insurance Verification Trust Fund .................. $9,331
21 Vehicle Inspection Fund ................................ $2,786
22 Weights and Measures Fund ............................ $24,640
23 Notwithstanding any provision of the law to the contrary,
24 the General Assembly hereby authorizes the use of such funds
25 for the purposes set forth in this Section.
26 These provisions do not apply to funds classified by the
HB2949 Enrolled - 130 - LRB104 09328 BDA 19386 b
1 Comptroller as federal trust funds or State trust funds. The
2 Audit Expense Fund may receive transfers from those trust
3 funds only as directed herein, except where prohibited by the
4 terms of the trust fund agreement. The Auditor General shall
5 notify the trustees of those funds of the estimated cost of the
6 audit to be incurred under the Illinois State Auditing Act for
7 the fund. The trustees of those funds shall direct the State
8 Comptroller and Treasurer to transfer the estimated amount to
9 the Audit Expense Fund.
10 The Auditor General may bill entities that are not subject
11 to the above transfer provisions, including private entities,
12 related organizations and entities whose funds are locally
13 held, for the cost of audits, studies, and investigations
14 incurred on their behalf. Any revenues received under this
15 provision shall be deposited into the Audit Expense Fund.
16 In the event that moneys on deposit in any fund are
17 unavailable, by reason of deficiency or any other reason
18 preventing their lawful transfer, the State Comptroller shall
19 order transferred and the State Treasurer shall transfer the
20 amount deficient or otherwise unavailable from the General
21 Revenue Fund for deposit into the Audit Expense Fund.
22 On or before December 1, 1992, and each December 1
23 thereafter, the Auditor General shall notify the Governor's
24 Office of Management and Budget (formerly Bureau of the
25 Budget) of the amount estimated to be necessary to pay for
26 audits, studies, and investigations in accordance with the
HB2949 Enrolled - 131 - LRB104 09328 BDA 19386 b
1 Illinois State Auditing Act during the next succeeding fiscal
2 year for each State fund for which a transfer or reimbursement
3 is anticipated.
4 Beginning with fiscal year 1994 and during each fiscal
5 year thereafter, the Auditor General may direct the State
6 Comptroller and Treasurer to transfer moneys from funds
7 authorized by the General Assembly for that fund. In the event
8 funds, including federal and State trust funds but excluding
9 the General Revenue Fund, are transferred, during fiscal year
10 1994 and during each fiscal year thereafter, in excess of the
11 amount to pay actual costs attributable to audits, studies,
12 and investigations as permitted or required by the Illinois
13 State Auditing Act or specific action of the General Assembly,
14 the Auditor General shall, on September 30, or as soon
15 thereafter as is practicable, direct the State Comptroller and
16 Treasurer to transfer the excess amount back to the fund from
17 which it was originally transferred.
18 (Source: P.A. 103-8, eff. 6-7-23; 103-129, eff. 6-30-23;
19 103-588, eff. 6-5-24; 104-2, eff. 6-16-25; 104-453, eff.
20 12-12-25.)
21 (30 ILCS 105/6z-30)
22 Sec. 6z-30. University of Illinois Hospital Services Fund.
23 (a) The University of Illinois Hospital Services Fund is
24 created as a special fund in the State treasury Treasury. The
25 following moneys shall be deposited into the Fund:
HB2949 Enrolled - 132 - LRB104 09328 BDA 19386 b
1 (1) (Blank).
2 (1.5) (Blank).
3 (1.7) (Blank).
4 (1.8) Starting in fiscal year 2022 and through fiscal
5 year 2026, at the direction of and upon notification from
6 the Director of Healthcare and Family Services, the State
7 Comptroller shall direct and the State Treasurer shall
8 transfer an amount of at least $20,000,000 but not
9 exceeding a total of $55,000,000 from the General Revenue
10 Fund to the University of Illinois Hospital Services Fund
11 in each fiscal year.
12 (1.9) Beginning in State Fiscal Year 2027, at the
13 direction of and upon notification from the Director of
14 Healthcare and Family Services, the State Comptroller
15 shall direct and the State Treasurer shall transfer in
16 each fiscal year at least $20,000,000 but not more than
17 $65,000,000 from the General Revenue Fund to the
18 University of Illinois Hospital Services Fund.
19 (2) All intergovernmental transfer payments to the
20 Department of Healthcare and Family Services by the
21 University of Illinois made pursuant to an
22 intergovernmental agreement under subsection (b) or (c) of
23 Section 5A-3 of the Illinois Public Aid Code.
24 (3) All federal matching funds received by the
25 Department of Healthcare and Family Services (formerly
26 Illinois Department of Public Aid) as a result of
HB2949 Enrolled - 133 - LRB104 09328 BDA 19386 b
1 expenditures made by the Department that are attributable
2 to moneys that were deposited into in the Fund.
3 (4) All other moneys received for the Fund from any
4 other source, including interest earned thereon.
5 (b) Moneys in the fund may be used by the Department of
6 Healthcare and Family Services, subject to appropriation and
7 to an interagency agreement between that Department and the
8 Board of Trustees of the University of Illinois, to reimburse
9 the University of Illinois Hospital for hospital and pharmacy
10 services, to reimburse practitioners who are employed by the
11 University of Illinois, to reimburse other health care
12 facilities and health plans operated by the University of
13 Illinois, and to pass through to the University of Illinois
14 federal financial participation earned by the State as a
15 result of expenditures made by the University of Illinois.
16 (c) (Blank).
17 (Source: P.A. 102-699, eff. 4-19-22.)
18 (30 ILCS 105/6z-32)
19 Sec. 6z-32. Partners for Planning and Conservation.
20 (a) The Partners for Conservation Fund (formerly known as
21 the Conservation 2000 Fund) and the Partners for Conservation
22 Projects Fund (formerly known as the Conservation 2000
23 Projects Fund) are created as special funds in the State
24 treasury Treasury. These funds shall be used to establish a
25 comprehensive program to protect Illinois' natural resources
HB2949 Enrolled - 134 - LRB104 09328 BDA 19386 b
1 through cooperative partnerships between State government and
2 public and private landowners. Moneys in these Funds may be
3 used, subject to appropriation, by the Department of Natural
4 Resources, Environmental Protection Agency, and the Department
5 of Agriculture for purposes relating to natural resource
6 protection, planning, recreation, tourism, climate resilience,
7 and compatible agricultural and economic development
8 activities. Without limiting these general purposes, moneys in
9 these Funds may be used, subject to appropriation, for the
10 following specific purposes:
11 (1) To foster sustainable agriculture practices and
12 control soil erosion, sedimentation, and nutrient loss
13 from farmland, including grants to Soil and Water
14 Conservation Districts for conservation practice
15 cost-share grants and for personnel, educational, and
16 administrative expenses.
17 (2) To establish and protect a system of ecosystems in
18 public and private ownership through conservation
19 easements, incentives to public and private landowners,
20 natural resource restoration and preservation, water
21 quality protection and improvement, land use and watershed
22 planning, technical assistance and grants, and land
23 acquisition provided these mechanisms are all voluntary on
24 the part of the landowner and do not involve the use of
25 eminent domain.
26 (3) To develop a systematic and long-term program to
HB2949 Enrolled - 135 - LRB104 09328 BDA 19386 b
1 effectively measure and monitor natural resources and
2 ecological conditions through investments in technology
3 and involvement of scientific experts.
4 (4) To initiate strategies to enhance, use, and
5 maintain Illinois' inland lakes through education,
6 technical assistance, research, and financial incentives.
7 (5) To partner with private landowners and with units
8 of State, federal, and local government and with
9 not-for-profit organizations in order to integrate State
10 and federal programs with Illinois' natural resource
11 protection and restoration efforts and to meet
12 requirements to obtain federal and other funds for
13 conservation or protection of natural resources.
14 (6) To support the State's Nutrient Loss Reduction
15 Strategy, including, but not limited to, funding the
16 resources needed to support the Strategy's Policy Working
17 Group, cover water quality monitoring in support of
18 Strategy implementation, prepare a biennial report on the
19 progress made on the Strategy every 2 years, and provide
20 cost share funding for nutrient capture projects.
21 (7) To provide capacity grants to support soil and
22 water conservation districts, including, but not limited
23 to, developing soil health plans, conducting soil health
24 assessments, peer-to-peer training, convening
25 producer-led dialogues, professional memberships, lab
26 analysis, and travel stipends for meetings and educational
HB2949 Enrolled - 136 - LRB104 09328 BDA 19386 b
1 events.
2 (8) To develop guidelines and local soil health
3 assessments for advancing soil health.
4 (b) The State Comptroller and the State Treasurer shall
5 automatically transfer on the last day of each month,
6 beginning on September 30, 1995 and ending on June 30, 2027
7 2026, from the General Revenue Fund to the Partners for
8 Conservation Fund, an amount equal to 1/10 of the amount set
9 forth below in fiscal year 1996 and an amount equal to 1/12 of
10 the amount set forth below in each of the other specified
11 fiscal years:
12 Fiscal Year Amount
13 1996 $ 3,500,000
14 1997 $ 9,000,000
15 1998 $10,000,000
16 1999 $11,000,000
17 2000 $12,500,000
18 2001 through 2004 $14,000,000
19 2005 $7,000,000
20 2006 $11,000,000
21 2007 $0
22 2008 through 2011 $14,000,000
23 2012 $12,200,000
24 2013 through 2017 $14,000,000
25 2018 $1,500,000
26 2019 $14,000,000
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1 2020 $7,500,000
2 2021 through 2023 $14,000,000
3 2024 $18,000,000
4 2025 through 2027 and 2026 $14,000,000
5 (c) The State Comptroller and the State Treasurer shall
6 automatically transfer on the last day of each month beginning
7 on July 31, 2021 and ending June 30, 2022, from the
8 Environmental Protection Permit and Inspection Fund to the
9 Partners for Conservation Fund, an amount equal to 1/12 of
10 $4,135,000.
11 (c-1) The State Comptroller and the State Treasurer shall
12 automatically transfer on the last day of each month beginning
13 on July 31, 2022 and ending June 30, 2023, from the
14 Environmental Protection Permit and Inspection Fund to the
15 Partners for Conservation Fund, an amount equal to 1/12 of
16 $5,900,000.
17 (d) There shall be deposited into the Partners for
18 Conservation Projects Fund such bond proceeds and other moneys
19 as may, from time to time, be provided by law.
20 (Source: P.A. 103-8, eff. 6-7-23; 103-494, eff. 8-4-23;
21 103-588, eff. 6-5-24; 103-605, eff. 7-1-24; 104-2, eff.
22 6-16-25.)
23 (30 ILCS 105/6z-45)
24 Sec. 6z-45. The School Infrastructure Fund.
25 (a) The School Infrastructure Fund is created as a special
HB2949 Enrolled - 138 - LRB104 09328 BDA 19386 b
1 fund in the State treasury Treasury.
2 In addition to any other deposits authorized by law,
3 beginning January 1, 2000, on the first day of each month, or
4 as soon thereafter as may be practical, the State Treasurer
5 and State Comptroller shall transfer the sum of $5,000,000
6 from the General Revenue Fund to the School Infrastructure
7 Fund, except that, notwithstanding any other provision of law,
8 and in addition to any other transfers that may be provided for
9 by law, before June 30, 2012, the Comptroller and the
10 Treasurer shall transfer $45,000,000 from the General Revenue
11 Fund into the School Infrastructure Fund, and, for fiscal year
12 2013 only, the Treasurer and the Comptroller shall transfer
13 $1,250,000 from the General Revenue Fund to the School
14 Infrastructure Fund on the first day of each month; provided,
15 however, that no such transfers shall be made during the
16 period from July 1, 2001 through June 30, 2003 or during the
17 period from July 1, 2026 through June 30, 2027.
18 (a-5) Money in the School Infrastructure Fund may be used
19 to pay the expenses of the State Board of Education, the
20 Governor's Office of Management and Budget, and the Capital
21 Development Board in administering programs under the School
22 Construction Law, the total expenses not to exceed $1,315,000
23 in any fiscal year.
24 (b) Subject to the transfer provisions set forth below,
25 money in the School Infrastructure Fund shall, if and when the
26 State of Illinois incurs any bonded indebtedness for the
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1 construction of school improvements under subsection (e) of
2 Section 5 of the General Obligation Bond Act, be set aside and
3 used for the purpose of paying and discharging annually the
4 principal and interest on that bonded indebtedness then due
5 and payable, and for no other purpose.
6 In addition to other transfers to the General Obligation
7 Bond Retirement and Interest Fund made pursuant to Section 15
8 of the General Obligation Bond Act, upon each delivery of
9 bonds issued for construction of school improvements under the
10 School Construction Law, the State Comptroller shall compute
11 and certify to the State Treasurer the total amount of
12 principal of, interest on, and premium, if any, on such bonds
13 during the then current and each succeeding fiscal year. With
14 respect to the interest payable on variable rate bonds, such
15 certifications shall be calculated at the maximum rate of
16 interest that may be payable during the fiscal year, after
17 taking into account any credits permitted in the related
18 indenture or other instrument against the amount of such
19 interest required to be appropriated for that period.
20 On or before the last day of each month, the State
21 Treasurer and State Comptroller shall transfer from the School
22 Infrastructure Fund to the General Obligation Bond Retirement
23 and Interest Fund an amount sufficient to pay the aggregate of
24 the principal of, interest on, and premium, if any, on the
25 bonds payable on their next payment date, divided by the
26 number of monthly transfers occurring between the last
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1 previous payment date (or the delivery date if no payment date
2 has yet occurred) and the next succeeding payment date.
3 Interest payable on variable rate bonds shall be calculated at
4 the maximum rate of interest that may be payable for the
5 relevant period, after taking into account any credits
6 permitted in the related indenture or other instrument against
7 the amount of such interest required to be appropriated for
8 that period. Interest for which moneys have already been
9 deposited into the capitalized interest account within the
10 General Obligation Bond Retirement and Interest Fund shall not
11 be included in the calculation of the amounts to be
12 transferred under this subsection.
13 (b-5) The money deposited into the School Infrastructure
14 Fund from transfers pursuant to subsections (c-30) and (c-35)
15 of Section 13 of the Illinois Gambling Act shall be applied,
16 without further direction, as provided in subsection (b-3) of
17 Section 5-35 of the School Construction Law.
18 (b-7) (Blank). In fiscal year 2021 only, of the surplus,
19 if any, in the School Infrastructure Fund after payments made
20 pursuant to subsections (a-5), (b), and (b-5) of this Section,
21 $20,000,000 shall be transferred to the General Revenue Fund.
22 (c) The surplus, if any, in the School Infrastructure Fund
23 after payments made pursuant to subsections (a-5), (b), and
24 (b-5), and (b-7) of this Section shall, subject to
25 appropriation, be used as follows:
26 First - to make 3 payments to the School Technology
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1 Revolving Loan Fund as follows:
2 Transfer of $30,000,000 in fiscal year 1999;
3 Transfer of $20,000,000 in fiscal year 2000; and
4 Transfer of $10,000,000 in fiscal year 2001.
5 Second - to pay any amounts due for grants for school
6 construction projects under the School Construction Law.
7 Third - to pay any amounts due for grants for school
8 maintenance projects under the School Construction Law.
9 (Source: P.A. 101-31, eff. 6-28-19; 101-636, eff. 6-10-20;
10 102-723, eff. 5-6-22.)
11 (30 ILCS 105/6z-70)
12 Sec. 6z-70. The Secretary of State Identification Security
13 and Theft Prevention Fund.
14 (a) The Secretary of State Identification Security and
15 Theft Prevention Fund is created as a special fund in the State
16 treasury. The Fund shall consist of any fund transfers,
17 grants, fees, or moneys from other sources received for the
18 purpose of funding identification security and theft
19 prevention measures.
20 (b) All moneys in the Secretary of State Identification
21 Security and Theft Prevention Fund shall be used, subject to
22 appropriation, for any costs related to implementing
23 identification security and theft prevention measures.
24 (c) (Blank).
25 (d) (Blank).
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1 (e) (Blank).
2 (f) (Blank).
3 (g) (Blank).
4 (h) (Blank).
5 (i) (Blank).
6 (j) (Blank).
7 (k) (Blank).
8 (l) (Blank).
9 (m) (Blank).
10 (n) (Blank).
11 (o) (Blank).
12 (p) (Blank).
13 (q) Notwithstanding any other provision of State law to
14 the contrary, on or after July 1, 2024, and until June 30,
15 2025, in addition to any other transfers that may be provided
16 for by law, at the direction of and upon notification of the
17 Secretary of State, the State Comptroller shall direct and the
18 State Treasurer shall transfer amounts into the Secretary of
19 State Identification Security and Theft Prevention Fund from
20 the designated funds not exceeding the following totals:
21 Division of Corporations Registered Limited
22 Liability Partnership Fund .................. $400,000
23 Department of Business Services Special
24 Operations Fund............................ $5,500,000
25 Securities Audit and Enforcement Fund .......... $4,000,000
26 Corporate Franchise Tax Refund Fund ............ $3,000,000
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1 (r) Notwithstanding any other provision of State law to
2 the contrary, on or after July 1, 2025, and until June 30,
3 2026, in addition to any other transfers that may be provided
4 for by law, at the direction of and upon notification of the
5 Secretary of State, the State Comptroller shall direct and the
6 State Treasurer shall transfer amounts into the Secretary of
7 State Identification Security and Theft Prevention Fund from
8 the designated funds not exceeding the following totals:
9 Division of Corporations Registered Limited
10 Liability Partnership Fund .................. $400,000
11 Department of Business Services Special
12 Operations Fund............................ $5,500,000
13 Securities Audit and Enforcement Fund .......... $4,000,000
14 Corporate Franchise Tax Refund Fund ............ $3,000,000
15 Notwithstanding any other provision of State law to the
16 contrary, on or after July 1, 2026, and through June 30, 2027,
17 in addition to any other transfers that may be provided for by
18 law, at the direction of and upon notification of the
19 Secretary of State, the State Comptroller shall direct and the
20 State Treasurer shall transfer amounts into the Secretary of
21 State Identification Security and Theft Prevention Fund from
22 the designated funds not exceeding the following totals:
23 Lobbyist Registration Administration Fund ...... $1,000,000
24 Division of Corporations Registered Limited
25 Liability Partnership Fund .................. $400,000
26 Department of Business Services Special
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1 Operations Fund.......................... $11,500,000
2 Securities Audit and Enforcement Fund .......... $4,000,000
3 Corporate Franchise Tax Refund Fund ............ $3,000,000
4 (Source: P.A. 103-8, eff. 6-7-23; 103-588, eff. 6-5-24; 104-2,
5 eff. 6-16-25.)
6 (30 ILCS 105/6z-81)
7 Sec. 6z-81. Healthcare Provider Relief Fund.
8 (a) There is created in the State treasury a special fund
9 to be known as the Healthcare Provider Relief Fund.
10 (b) The Fund is created for the purpose of receiving and
11 disbursing moneys in accordance with this Section.
12 Disbursements from the Fund shall be made only as follows:
13 (1) Subject to appropriation, for payment by the
14 Department of Healthcare and Family Services or by the
15 Department of Human Services of medical bills, grants, and
16 related expenses, including administrative expenses, for
17 which the State is responsible under Titles XIX and XXI of
18 the Social Security Act, the Illinois Public Aid Code, the
19 Children's Health Insurance Program Act, the Covering ALL
20 KIDS Health Insurance Act, and the Long Term Acute Care
21 Hospital Quality Improvement Transfer Program Act.
22 (2) For repayment of funds borrowed from other State
23 funds or from outside sources, including interest thereon.
24 (3) For making payments to the human poison control
25 center pursuant to Section 12-4.105 of the Illinois Public
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1 Aid Code.
2 (4) For making necessary transfers to other State
3 funds to deposit Home and Community-Based Services federal
4 matching revenue received as a result of the enhancement
5 to the federal medical assistance percentage authorized by
6 Section 9817 of the federal American Rescue Plan Act of
7 2021.
8 (c) The Fund shall consist of the following:
9 (1) Moneys received by the State from short-term
10 borrowing pursuant to the Short Term Borrowing Act on or
11 after the effective date of Public Act 96-820.
12 (2) All federal matching funds received by the
13 Illinois Department of Healthcare and Family Services as a
14 result of expenditures made by the Department that are
15 attributable to moneys deposited into in the Fund.
16 (3) All federal matching funds received by the
17 Illinois Department of Healthcare and Family Services as a
18 result of federal approval of Title XIX State plan
19 amendment transmittal number 07-09.
20 (3.5) Proceeds from the assessment authorized under
21 Article V-H of the Illinois Public Aid Code.
22 (4) All other moneys received for the Fund from any
23 other source, including interest earned thereon.
24 (5) All federal matching funds received by the
25 Illinois Department of Healthcare and Family Services as a
26 result of expenditures made by the Department for Medical
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1 Assistance from the General Revenue Fund, the Tobacco
2 Settlement Recovery Fund, the Long-Term Care Provider
3 Fund, and the Drug Rebate Fund related to individuals
4 eligible for medical assistance pursuant to the Patient
5 Protection and Affordable Care Act (P.L. 111-148) and
6 Section 5-2 of the Illinois Public Aid Code.
7 (d) In addition to any other transfers that may be
8 provided for by law, on the effective date of Public Act 97-44,
9 or as soon thereafter as practical, the State Comptroller
10 shall direct and the State Treasurer shall transfer the sum of
11 $365,000,000 from the General Revenue Fund into the Healthcare
12 Provider Relief Fund.
13 (e) In addition to any other transfers that may be
14 provided for by law, on July 1, 2011, or as soon thereafter as
15 practical, the State Comptroller shall direct and the State
16 Treasurer shall transfer the sum of $160,000,000 from the
17 General Revenue Fund to the Healthcare Provider Relief Fund.
18 (f) Notwithstanding any other State law to the contrary,
19 and in addition to any other transfers that may be provided for
20 by law, the State Comptroller shall order transferred and the
21 State Treasurer shall transfer $500,000,000 to the Healthcare
22 Provider Relief Fund from the General Revenue Fund in equal
23 monthly installments of $100,000,000, with the first transfer
24 to be made on July 1, 2012, or as soon thereafter as practical,
25 and with each of the remaining transfers to be made on August
26 1, 2012, September 1, 2012, October 1, 2012, and November 1,
HB2949 Enrolled - 147 - LRB104 09328 BDA 19386 b
1 2012, or as soon thereafter as practical. This transfer may
2 assist the Department of Healthcare and Family Services in
3 improving Medical Assistance bill processing timeframes or in
4 meeting the possible requirements of Senate Bill 3397, or
5 other similar legislation, of the 97th General Assembly should
6 it become law.
7 (g) Notwithstanding any other State law to the contrary,
8 and in addition to any other transfers that may be provided for
9 by law, on July 1, 2013, or as soon thereafter as may be
10 practical, the State Comptroller shall direct and the State
11 Treasurer shall transfer the sum of $601,000,000 from the
12 General Revenue Fund to the Healthcare Provider Relief Fund.
13 (Source: P.A. 101-9, eff. 6-5-19; 101-650, eff. 7-7-20;
14 102-699, eff. 4-19-22.)
15 (30 ILCS 105/6z-149 new)
16 Sec. 6z-149. State Facility Maintenance and Improvement
17 Fund.
18 (a) As used in this Section:
19 "Public institutions of higher education" has the meaning
20 given to that term in the Board of Higher Education Act.
21 "State agency" means, whether used in the singular or the
22 plural, all officers, agencies, departments, boards,
23 commissions, authorities, institutions, and bodies politic and
24 corporate of the executive branch of State government created
25 by or in accordance with the constitution or statute.
HB2949 Enrolled - 148 - LRB104 09328 BDA 19386 b
1 (b) The State Facility Maintenance and Improvement Fund is
2 established as a special fund in the State treasury. The Fund
3 shall receive revenues as specified in Section 60 of the Video
4 Gaming Act. The Fund may also receive deposits, transfers, or
5 revenues from any source, public or private, as otherwise
6 authorized or provided by law.
7 Subject to appropriation, moneys held in the State
8 Facility Maintenance and Improvement Fund may be used by State
9 agencies and public institutions of higher education (1) to
10 pay routine costs incurred to repair, maintain, replace, or
11 otherwise keep in proper condition and good working order any
12 part of a facility or real property owned or leased by a State
13 agency or public institution of higher education; (2) to pay
14 for the installation, repair, or replacement of equipment
15 necessary to the function of a facility owned or leased by a
16 State agency or public institution of higher education; and
17 (3) to pay the costs of making permanent improvements to a
18 facility or real property owned or leased by a State agency or
19 public institution of higher education.
20 (30 ILCS 105/8.3)
21 (Text of Section before amendment by P.A. 104-457 and
22 104-458)
23 Sec. 8.3. Money in the Road Fund shall, if and when the
24 State of Illinois incurs any bonded indebtedness for the
25 construction of permanent highways, be set aside and used for
HB2949 Enrolled - 149 - LRB104 09328 BDA 19386 b
1 the purpose of paying and discharging annually the principal
2 and interest on that bonded indebtedness then due and payable,
3 and for no other purpose. The surplus, if any, in the Road Fund
4 after the payment of principal and interest on that bonded
5 indebtedness then annually due shall be used as follows:
6 first -- to pay the cost of administration of Chapters
7 2 through 10 of the Illinois Vehicle Code, except the cost
8 of administration of Articles I and II of Chapter 3 of that
9 Code, and to pay the costs of the Executive Ethics
10 Commission for oversight and administration of the Chief
11 Procurement Officer appointed under paragraph (2) of
12 subsection (a) of Section 10-20 of the Illinois
13 Procurement Code for transportation; and
14 secondly -- for expenses of the Department of
15 Transportation for construction, reconstruction,
16 improvement, repair, maintenance, operation, and
17 administration of highways in accordance with the
18 provisions of laws relating thereto, or for any purpose
19 related or incident to and connected therewith, including
20 the separation of grades of those highways with railroads
21 and with highways and including the payment of awards made
22 by the Illinois Workers' Compensation Commission under the
23 terms of the Workers' Compensation Act or Workers'
24 Occupational Diseases Act for injury or death of an
25 employee of the Division of Highways in the Department of
26 Transportation; or for the acquisition of land and the
HB2949 Enrolled - 150 - LRB104 09328 BDA 19386 b
1 erection of buildings for highway purposes, including the
2 acquisition of highway right-of-way or for investigations
3 to determine the reasonably anticipated future highway
4 needs; or for making of surveys, plans, specifications and
5 estimates for and in the construction and maintenance of
6 flight strips and of highways necessary to provide access
7 to military and naval reservations, to defense industries
8 and defense-industry sites, and to the sources of raw
9 materials and for replacing existing highways and highway
10 connections shut off from general public use at military
11 and naval reservations and defense-industry sites, or for
12 the purchase of right-of-way, except that the State shall
13 be reimbursed in full for any expense incurred in building
14 the flight strips; or for the operating and maintaining of
15 highway garages; or for patrolling and policing the public
16 highways and conserving the peace; or for the operating
17 expenses of the Department relating to the administration
18 of public transportation programs; or, during fiscal year
19 2025, for the purposes of a grant not to exceed
20 $10,020,000 to the Regional Transportation Authority on
21 behalf of PACE for the purpose of ADA/Para-transit
22 expenses; or, during fiscal year 2026, for the purposes of
23 a grant not to exceed $11,500,000 to the Regional
24 Transportation Authority on behalf of PACE for the purpose
25 of ADA/Para-transit expenses; or, during fiscal year 2027,
26 for the purposes of a grant not to exceed $11,500,000 to
HB2949 Enrolled - 151 - LRB104 09328 BDA 19386 b
1 the Northern Illinois Transit Authority on behalf of PACE
2 for the purpose of ADA/Para-transit expenses; or, during
3 fiscal year 2027, for implementation of Article V of the
4 Downstate Public Transportation Act in compliance with
5 Section 11 of Article IX of the Illinois Constitution; or
6 for any of those purposes or any other purpose that may be
7 provided by law.
8 Appropriations for any of those purposes are payable from
9 the Road Fund. Appropriations may also be made from the Road
10 Fund for the administrative expenses of any State agency that
11 are related to motor vehicles or arise from the use of motor
12 vehicles.
13 Beginning with fiscal year 1980 and thereafter, no Road
14 Fund moneys monies shall be appropriated to the following
15 Departments or agencies of State government for
16 administration, grants, or operations; but this limitation is
17 not a restriction upon appropriating for those purposes any
18 Road Fund moneys monies that are eligible for federal
19 reimbursement:
20 1. Department of Public Health;
21 2. Department of Transportation, only with respect to
22 subsidies for one-half fare Student Transportation and
23 Reduced Fare for Elderly, except fiscal year 2025 when no
24 more than $20,969,900 may be expended and except fiscal
25 years year 2026 and 2027 when no more than $23,067,000 may
26 be expended;
HB2949 Enrolled - 152 - LRB104 09328 BDA 19386 b
1 3. Department of Central Management Services, except
2 for expenditures incurred for group insurance premiums of
3 appropriate personnel;
4 4. Judicial Systems and Agencies.
5 Beginning with fiscal year 1981 and thereafter, no Road
6 Fund moneys monies shall be appropriated to the following
7 Departments or agencies of State government for
8 administration, grants, or operations; but this limitation is
9 not a restriction upon appropriating for those purposes any
10 Road Fund moneys monies that are eligible for federal
11 reimbursement:
12 1. Illinois State Police, except for expenditures with
13 respect to the Division of Patrol and Division of Criminal
14 Investigation;
15 2. Department of Transportation, only with respect to
16 Intercity Rail Subsidies, except fiscal year 2025 when no
17 more than $67,000,000 may be expended and except fiscal
18 years year 2026 and 2027 when no more than $76,000,000 may
19 be expended, and Rail Freight Services.
20 Beginning with fiscal year 1982 and thereafter, no Road
21 Fund moneys monies shall be appropriated to the following
22 Departments or agencies of State government for
23 administration, grants, or operations; but this limitation is
24 not a restriction upon appropriating for those purposes any
25 Road Fund moneys monies that are eligible for federal
26 reimbursement: Department of Central Management Services,
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1 except for awards made by the Illinois Workers' Compensation
2 Commission under the terms of the Workers' Compensation Act or
3 Workers' Occupational Diseases Act for injury or death of an
4 employee of the Division of Highways in the Department of
5 Transportation.
6 Beginning with fiscal year 1984 and thereafter, no Road
7 Fund moneys monies shall be appropriated to the following
8 Departments or agencies of State government for
9 administration, grants, or operations; but this limitation is
10 not a restriction upon appropriating for those purposes any
11 Road Fund moneys monies that are eligible for federal
12 reimbursement:
13 1. Illinois State Police, except not more than 40% of
14 the funds appropriated for the Division of Patrol and
15 Division of Criminal Investigation;
16 2. State Officers.
17 Beginning with fiscal year 1984 and thereafter, no Road
18 Fund moneys monies shall be appropriated to any Department or
19 agency of State government for administration, grants, or
20 operations except as provided hereafter; but this limitation
21 is not a restriction upon appropriating for those purposes any
22 Road Fund moneys monies that are eligible for federal
23 reimbursement. It shall not be lawful to circumvent the above
24 appropriation limitations by governmental reorganization or
25 other methods. Appropriations shall be made from the Road Fund
26 only in accordance with the provisions of this Section.
HB2949 Enrolled - 154 - LRB104 09328 BDA 19386 b
1 Money in the Road Fund shall, if and when the State of
2 Illinois incurs any bonded indebtedness for the construction
3 of permanent highways, be set aside and used for the purpose of
4 paying and discharging during each fiscal year the principal
5 and interest on that bonded indebtedness as it becomes due and
6 payable as provided in the General Obligation Bond Act, and
7 for no other purpose. The surplus, if any, in the Road Fund
8 after the payment of principal and interest on that bonded
9 indebtedness then annually due shall be used as follows:
10 first -- to pay the cost of administration of Chapters
11 2 through 10 of the Illinois Vehicle Code; and
12 secondly -- no Road Fund moneys monies derived from
13 fees, excises, or license taxes relating to registration,
14 operation and use of vehicles on public highways or to
15 fuels used for the propulsion of those vehicles, shall be
16 appropriated or expended other than for costs of
17 administering the laws imposing those fees, excises, and
18 license taxes, statutory refunds and adjustments allowed
19 thereunder, administrative costs of the Department of
20 Transportation, including, but not limited to, the
21 operating expenses of the Department relating to the
22 administration of public transportation programs, payment
23 of debts and liabilities incurred in construction and
24 reconstruction of public highways and bridges, acquisition
25 of rights-of-way for and the cost of construction,
26 reconstruction, maintenance, repair, and operation of
HB2949 Enrolled - 155 - LRB104 09328 BDA 19386 b
1 public highways and bridges under the direction and
2 supervision of the State, political subdivision, or
3 municipality collecting those moneys monies, or during
4 fiscal year 2025 for the purposes of a grant not to exceed
5 $10,020,000 to the Regional Transportation Authority on
6 behalf of PACE for the purpose of ADA/Para-transit
7 expenses, or during fiscal year 2026 for the purposes of a
8 grant not to exceed $11,500,000 to the Regional
9 Transportation Authority on behalf of PACE for the purpose
10 of ADA/Para-transit expenses, or during fiscal year 2027
11 for the purposes of a grant not to exceed $11,500,000 to
12 the Northern Illinois Transit Authority on behalf of PACE
13 for the purpose of ADA/Para-transit expenses, or, during
14 fiscal year 2027, for implementation of Article V of the
15 Downstate Public Transportation Act in compliance with
16 Section 11 of Article IX of the Illinois Constitution, and
17 the costs for patrolling and policing the public highways
18 (by the State, political subdivision, or municipality
19 collecting that money) for enforcement of traffic laws.
20 The separation of grades of such highways with railroads
21 and costs associated with protection of at-grade highway
22 and railroad crossing shall also be permissible.
23 Appropriations for any of such purposes are payable from
24 the Road Fund or the Grade Crossing Protection Fund as
25 provided in Section 8 of the Motor Fuel Tax Law.
26 Except as provided in this paragraph, beginning with
HB2949 Enrolled - 156 - LRB104 09328 BDA 19386 b
1 fiscal year 1991 and thereafter, no Road Fund moneys monies
2 shall be appropriated to the Illinois State Police for the
3 purposes of this Section in excess of its total fiscal year
4 1990 Road Fund appropriations for those purposes unless
5 otherwise provided in Section 5g of this Act. For fiscal years
6 2003, 2004, 2005, 2006, and 2007 only, no Road Fund moneys
7 monies shall be appropriated to the Department of State Police
8 for the purposes of this Section in excess of $97,310,000. For
9 fiscal year 2008 only, no Road Fund moneys monies shall be
10 appropriated to the Department of State Police for the
11 purposes of this Section in excess of $106,100,000. For fiscal
12 year 2009 only, no Road Fund moneys monies shall be
13 appropriated to the Department of State Police for the
14 purposes of this Section in excess of $114,700,000. Beginning
15 in fiscal year 2010, no Road Fund moneys shall be appropriated
16 to the Illinois State Police. It shall not be lawful to
17 circumvent this limitation on appropriations by governmental
18 reorganization or other methods unless otherwise provided in
19 Section 5g of this Act.
20 In fiscal year 1994, no Road Fund moneys monies shall be
21 appropriated to the Secretary of State for the purposes of
22 this Section in excess of the total fiscal year 1991 Road Fund
23 appropriations to the Secretary of State for those purposes,
24 plus $9,800,000. It shall not be lawful to circumvent this
25 limitation on appropriations by governmental reorganization or
26 other method.
HB2949 Enrolled - 157 - LRB104 09328 BDA 19386 b
1 Beginning with fiscal year 1995 and thereafter, no Road
2 Fund moneys monies shall be appropriated to the Secretary of
3 State for the purposes of this Section in excess of the total
4 fiscal year 1994 Road Fund appropriations to the Secretary of
5 State for those purposes. It shall not be lawful to circumvent
6 this limitation on appropriations by governmental
7 reorganization or other methods.
8 Beginning with fiscal year 2000, total Road Fund
9 appropriations to the Secretary of State for the purposes of
10 this Section shall not exceed the amounts specified for the
11 following fiscal years:
12 Fiscal Year 2000 $80,500,000;
13 Fiscal Year 2001 $80,500,000;
14 Fiscal Year 2002 $80,500,000;
15 Fiscal Year 2003 $130,500,000;
16 Fiscal Year 2004 $130,500,000;
17 Fiscal Year 2005 $130,500,000;
18 Fiscal Year 2006 $130,500,000;
19 Fiscal Year 2007 $130,500,000;
20 Fiscal Year 2008 $130,500,000;
21 Fiscal Year 2009 $130,500,000.
22 For fiscal year 2010, no road fund moneys shall be
23 appropriated to the Secretary of State.
24 Beginning in fiscal year 2011, moneys in the Road Fund
25 shall be appropriated to the Secretary of State for the
26 exclusive purpose of paying refunds due to overpayment of fees
HB2949 Enrolled - 158 - LRB104 09328 BDA 19386 b
1 related to Chapter 3 of the Illinois Vehicle Code unless
2 otherwise provided for by law.
3 Beginning in fiscal year 2025, moneys in the Road Fund may
4 be appropriated to the Environmental Protection Agency for the
5 exclusive purpose of making deposits into the Electric Vehicle
6 and Charging Rebate Fund, subject to appropriation, to be used
7 for purposes consistent with Section 11 of Article IX of the
8 Illinois Constitution.
9 In fiscal years year 2026 and 2027, in addition to any
10 other uses permitted by law, moneys in the Road Fund may be
11 used, subject to appropriation, by the Department of
12 Transportation for grants to port districts for the purpose of
13 making infrastructure improvements consistent with Section 11
14 of Article IX of the Illinois Constitution.
15 It shall not be lawful to circumvent this limitation on
16 appropriations by governmental reorganization or other
17 methods.
18 No new program may be initiated in fiscal year 1991 and
19 thereafter that is not consistent with the limitations imposed
20 by this Section for fiscal year 1984 and thereafter, insofar
21 as appropriation of Road Fund moneys monies is concerned.
22 Nothing in this Section prohibits transfers from the Road
23 Fund to the State Construction Account Fund under Section 5e
24 of this Act; nor to the General Revenue Fund, as authorized by
25 Public Act 93-25.
26 The additional amounts authorized for expenditure in this
HB2949 Enrolled - 159 - LRB104 09328 BDA 19386 b
1 Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
2 shall be repaid to the Road Fund from the General Revenue Fund
3 in the next succeeding fiscal year that the General Revenue
4 Fund has a positive budgetary balance, as determined by
5 generally accepted accounting principles applicable to
6 government.
7 The additional amounts authorized for expenditure by the
8 Secretary of State and the Department of State Police in this
9 Section by Public Act 94-91 shall be repaid to the Road Fund
10 from the General Revenue Fund in the next succeeding fiscal
11 year that the General Revenue Fund has a positive budgetary
12 balance, as determined by generally accepted accounting
13 principles applicable to government.
14 (Source: P.A. 103-8, eff. 6-7-23; 103-34, eff. 1-1-24;
15 103-588, eff. 6-5-24; 103-605, eff. 7-1-24; 103-616, eff.
16 7-1-24; 104-2, eff. 6-16-25; 104-417, eff. 8-15-25.)
17 (Text of Section after amendment by P.A. 104-457 and
18 104-458)
19 Sec. 8.3. Money in the Road Fund shall, if and when the
20 State of Illinois incurs any bonded indebtedness for the
21 construction of permanent highways, be set aside and used for
22 the purpose of paying and discharging annually the principal
23 and interest on that bonded indebtedness then due and payable,
24 and for no other purpose. The surplus, if any, in the Road Fund
25 after the payment of principal and interest on that bonded
HB2949 Enrolled - 160 - LRB104 09328 BDA 19386 b
1 indebtedness then annually due shall be used as follows:
2 first -- to pay the cost of administration of Chapters
3 2 through 10 of the Illinois Vehicle Code, except the cost
4 of administration of Articles I and II of Chapter 3 of that
5 Code, and to pay the costs of the Executive Ethics
6 Commission for oversight and administration of the Chief
7 Procurement Officer appointed under paragraph (2) of
8 subsection (a) of Section 10-20 of the Illinois
9 Procurement Code for transportation; and
10 secondly -- for expenses of the Department of
11 Transportation for construction, reconstruction,
12 improvement, repair, maintenance, operation, and
13 administration of highways in accordance with the
14 provisions of laws relating thereto, or for any purpose
15 related or incident to and connected therewith, including
16 the separation of grades of those highways with railroads
17 and with highways and including the payment of awards made
18 by the Illinois Workers' Compensation Commission under the
19 terms of the Workers' Compensation Act or Workers'
20 Occupational Diseases Act for injury or death of an
21 employee of the Division of Highways in the Department of
22 Transportation; or for the acquisition of land and the
23 erection of buildings for highway purposes, including the
24 acquisition of highway right-of-way or for investigations
25 to determine the reasonably anticipated future highway
26 needs; or for making of surveys, plans, specifications and
HB2949 Enrolled - 161 - LRB104 09328 BDA 19386 b
1 estimates for and in the construction and maintenance of
2 flight strips and of highways necessary to provide access
3 to military and naval reservations, to defense industries
4 and defense-industry sites, and to the sources of raw
5 materials and for replacing existing highways and highway
6 connections shut off from general public use at military
7 and naval reservations and defense-industry sites, or for
8 the purchase of right-of-way, except that the State shall
9 be reimbursed in full for any expense incurred in building
10 the flight strips; or for the operating and maintaining of
11 highway garages; or for patrolling and policing the public
12 highways and conserving the peace; or for the operating
13 expenses of the Department relating to the administration
14 of public transportation programs; Northern Illinois
15 Transit or, during fiscal year 2025, for the purposes of a
16 grant not to exceed $10,020,000 to the Northern Illinois
17 Transit Authority on behalf of PACE for the purpose of
18 ADA/Para-transit expenses; or, during fiscal year 2026,
19 for the purposes of a grant not to exceed $11,500,000 to
20 the Regional Transportation Authority on behalf of PACE
21 for the purpose of ADA/Para-transit expenses; or, during
22 fiscal year 2027, for the purposes of a grant not to exceed
23 $11,500,000 to the Northern Illinois Transit Authority on
24 behalf of PACE for the purpose of ADA/Para-transit
25 expenses; or, during fiscal year 2027, for implementation
26 of Article V of the Downstate Public Transportation Act in
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1 compliance with Section 11 of Article IX of the Illinois
2 Constitution; or for any of those purposes or any other
3 purpose that may be provided by law.
4 Appropriations for any of those purposes are payable from
5 the Road Fund. Appropriations may also be made from the Road
6 Fund for the administrative expenses of any State agency that
7 are related to motor vehicles or arise from the use of motor
8 vehicles.
9 Beginning with fiscal year 1980 and thereafter, no Road
10 Fund moneys monies shall be appropriated to the following
11 Departments or agencies of State government for
12 administration, grants, or operations; but this limitation is
13 not a restriction upon appropriating for those purposes any
14 Road Fund moneys monies that are eligible for federal
15 reimbursement:
16 1. Department of Public Health;
17 2. Department of Transportation, only with respect to
18 subsidies for one-half fare Student Transportation and
19 Reduced Fare for Elderly, except fiscal year 2025 when no
20 more than $20,969,900 may be expended and except fiscal
21 years year 2026 and 2027 when no more than $23,067,000 may
22 be expended;
23 3. Department of Central Management Services, except
24 for expenditures incurred for group insurance premiums of
25 appropriate personnel;
26 4. Judicial Systems and Agencies.
HB2949 Enrolled - 163 - LRB104 09328 BDA 19386 b
1 Beginning with fiscal year 1981 and thereafter, no Road
2 Fund moneys monies shall be appropriated to the following
3 Departments or agencies of State government for
4 administration, grants, or operations; but this limitation is
5 not a restriction upon appropriating for those purposes any
6 Road Fund moneys monies that are eligible for federal
7 reimbursement:
8 1. Illinois State Police, except for expenditures with
9 respect to the Division of Patrol and Division of Criminal
10 Investigation;
11 2. Department of Transportation, only with respect to
12 Intercity Rail Subsidies, except fiscal year 2025 when no
13 more than $67,000,000 may be expended and except fiscal
14 years year 2026 and 2027 when no more than $76,000,000 may
15 be expended, and Rail Freight Services.
16 Beginning with fiscal year 1982 and thereafter, no Road
17 Fund moneys monies shall be appropriated to the following
18 Departments or agencies of State government for
19 administration, grants, or operations; but this limitation is
20 not a restriction upon appropriating for those purposes any
21 Road Fund moneys monies that are eligible for federal
22 reimbursement: Department of Central Management Services,
23 except for awards made by the Illinois Workers' Compensation
24 Commission under the terms of the Workers' Compensation Act or
25 Workers' Occupational Diseases Act for injury or death of an
26 employee of the Division of Highways in the Department of
HB2949 Enrolled - 164 - LRB104 09328 BDA 19386 b
1 Transportation.
2 Beginning with fiscal year 1984 and thereafter, no Road
3 Fund moneys monies shall be appropriated to the following
4 Departments or agencies of State government for
5 administration, grants, or operations; but this limitation is
6 not a restriction upon appropriating for those purposes any
7 Road Fund moneys monies that are eligible for federal
8 reimbursement:
9 1. Illinois State Police, except not more than 40% of
10 the funds appropriated for the Division of Patrol and
11 Division of Criminal Investigation;
12 2. State Officers.
13 Beginning with fiscal year 1984 and thereafter, no Road
14 Fund moneys monies shall be appropriated to any Department or
15 agency of State government for administration, grants, or
16 operations except as provided hereafter; but this limitation
17 is not a restriction upon appropriating for those purposes any
18 Road Fund moneys monies that are eligible for federal
19 reimbursement. It shall not be lawful to circumvent the above
20 appropriation limitations by governmental reorganization or
21 other methods. Appropriations shall be made from the Road Fund
22 only in accordance with the provisions of this Section.
23 Money in the Road Fund shall, if and when the State of
24 Illinois incurs any bonded indebtedness for the construction
25 of permanent highways, be set aside and used for the purpose of
26 paying and discharging during each fiscal year the principal
HB2949 Enrolled - 165 - LRB104 09328 BDA 19386 b
1 and interest on that bonded indebtedness as it becomes due and
2 payable as provided in the General Obligation Bond Act, and
3 for no other purpose. The surplus, if any, in the Road Fund
4 after the payment of principal and interest on that bonded
5 indebtedness then annually due shall be used as follows:
6 first -- to pay the cost of administration of Chapters
7 2 through 10 of the Illinois Vehicle Code; and
8 secondly -- no Road Fund moneys monies derived from
9 fees, excises, or license taxes relating to registration,
10 operation and use of vehicles on public highways or to
11 fuels used for the propulsion of those vehicles, shall be
12 appropriated or expended other than for costs of
13 administering the laws imposing those fees, excises, and
14 license taxes, statutory refunds and adjustments allowed
15 thereunder, administrative costs of the Department of
16 Transportation, including, but not limited to, the
17 operating expenses of the Department relating to the
18 administration of public transportation programs, payment
19 of debts and liabilities incurred in construction and
20 reconstruction of public highways and bridges, acquisition
21 of rights-of-way for and the cost of construction,
22 reconstruction, maintenance, repair, and operation of
23 public highways and bridges under the direction and
24 supervision of the State, political subdivision, or
25 municipality collecting those moneys monies, Northern
26 Illinois Transit or during fiscal year 2025 for the
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1 purposes of a grant not to exceed $10,020,000 to the
2 Northern Illinois Transit Authority on behalf of PACE for
3 the purpose of ADA/Para-transit expenses, or during fiscal
4 year 2026 for the purposes of a grant not to exceed
5 $11,500,000 to the Regional Transportation Authority on
6 behalf of PACE for the purpose of ADA/Para-transit
7 expenses, or during fiscal year 2027 for the purposes of a
8 grant not to exceed $11,500,000 to the Northern Illinois
9 Transit Authority on behalf of PACE for the purpose of
10 ADA/Para-transit expenses, or, during fiscal year 2027,
11 for implementation of Article V of the Downstate Public
12 Transportation Act in compliance with Section 11 of
13 Article IX of the Illinois Constitution, and the costs for
14 patrolling and policing the public highways (by the State,
15 political subdivision, or municipality collecting that
16 money) for enforcement of traffic laws. The separation of
17 grades of such highways with railroads and costs
18 associated with protection of at-grade highway and
19 railroad crossing shall also be permissible.
20 Appropriations for any of such purposes are payable from
21 the Road Fund or the Grade Crossing Protection Fund as
22 provided in Section 8 of the Motor Fuel Tax Law.
23 Except as provided in this paragraph, beginning with
24 fiscal year 1991 and thereafter, no Road Fund moneys monies
25 shall be appropriated to the Illinois State Police for the
26 purposes of this Section in excess of its total fiscal year
HB2949 Enrolled - 167 - LRB104 09328 BDA 19386 b
1 1990 Road Fund appropriations for those purposes unless
2 otherwise provided in Section 5g of this Act. For fiscal years
3 2003, 2004, 2005, 2006, and 2007 only, no Road Fund moneys
4 monies shall be appropriated to the Department of State Police
5 for the purposes of this Section in excess of $97,310,000. For
6 fiscal year 2008 only, no Road Fund moneys monies shall be
7 appropriated to the Department of State Police for the
8 purposes of this Section in excess of $106,100,000. For fiscal
9 year 2009 only, no Road Fund moneys monies shall be
10 appropriated to the Department of State Police for the
11 purposes of this Section in excess of $114,700,000. Beginning
12 in fiscal year 2010, no Road Fund moneys shall be appropriated
13 to the Illinois State Police. It shall not be lawful to
14 circumvent this limitation on appropriations by governmental
15 reorganization or other methods unless otherwise provided in
16 Section 5g of this Act.
17 In fiscal year 1994, no Road Fund moneys monies shall be
18 appropriated to the Secretary of State for the purposes of
19 this Section in excess of the total fiscal year 1991 Road Fund
20 appropriations to the Secretary of State for those purposes,
21 plus $9,800,000. It shall not be lawful to circumvent this
22 limitation on appropriations by governmental reorganization or
23 other method.
24 Beginning with fiscal year 1995 and thereafter, no Road
25 Fund moneys monies shall be appropriated to the Secretary of
26 State for the purposes of this Section in excess of the total
HB2949 Enrolled - 168 - LRB104 09328 BDA 19386 b
1 fiscal year 1994 Road Fund appropriations to the Secretary of
2 State for those purposes. It shall not be lawful to circumvent
3 this limitation on appropriations by governmental
4 reorganization or other methods.
5 Beginning with fiscal year 2000, total Road Fund
6 appropriations to the Secretary of State for the purposes of
7 this Section shall not exceed the amounts specified for the
8 following fiscal years:
9 Fiscal Year 2000 $80,500,000;
10 Fiscal Year 2001 $80,500,000;
11 Fiscal Year 2002 $80,500,000;
12 Fiscal Year 2003 $130,500,000;
13 Fiscal Year 2004 $130,500,000;
14 Fiscal Year 2005 $130,500,000;
15 Fiscal Year 2006 $130,500,000;
16 Fiscal Year 2007 $130,500,000;
17 Fiscal Year 2008 $130,500,000;
18 Fiscal Year 2009 $130,500,000.
19 For fiscal year 2010, no road fund moneys shall be
20 appropriated to the Secretary of State.
21 Beginning in fiscal year 2011, moneys in the Road Fund
22 shall be appropriated to the Secretary of State for the
23 exclusive purpose of paying refunds due to overpayment of fees
24 related to Chapter 3 of the Illinois Vehicle Code unless
25 otherwise provided for by law.
26 Beginning in fiscal year 2025, moneys in the Road Fund may
HB2949 Enrolled - 169 - LRB104 09328 BDA 19386 b
1 be appropriated to the Environmental Protection Agency for the
2 exclusive purpose of making deposits into the Electric Vehicle
3 Rebate and Charging Fund, subject to appropriation, to be used
4 for purposes consistent with Section 11 of Article IX of the
5 Illinois Constitution.
6 In fiscal years year 2026 and 2027, in addition to any
7 other uses permitted by law, moneys in the Road Fund may be
8 used, subject to appropriation, by the Department of
9 Transportation for grants to port districts for the purpose of
10 making infrastructure improvements consistent with Section 11
11 of Article IX of the Illinois Constitution.
12 Notwithstanding any provision of law to the contrary,
13 beginning in Fiscal Year 2027, any interest earned on monies
14 in the Road Fund and the State Construction Account Fund shall
15 be dedicated to public transportation construction
16 improvements or debt service. Of the interest earned on moneys
17 in the Road Fund and the State Construction Account Fund on or
18 after July 1, 2026, 90% shall be deposited into the Northern
19 Illinois Transit Capital Improvement Fund to be used by the
20 Northern Illinois Transit Authority for construction
21 improvements and 10% shall be deposited into the Downstate
22 Mass Transportation Capital Improvement Fund to be used by
23 participants in the Downstate Public Transportation Fund,
24 other than the Northern Illinois Transit Authority, for
25 construction improvements. There shall be a transfer of
26 $5,000,000 from the Downstate Transit Improvement Fund to an
HB2949 Enrolled - 170 - LRB104 09328 BDA 19386 b
1 airport operated under the University of Illinois Airport Act.
2 Beginning in Fiscal Year 2027, the Department shall issue a
3 semi-annual call for projects for this program.
4 It shall not be lawful to circumvent this limitation on
5 appropriations by governmental reorganization or other
6 methods.
7 No new program may be initiated in fiscal year 1991 and
8 thereafter that is not consistent with the limitations imposed
9 by this Section for fiscal year 1984 and thereafter, insofar
10 as appropriation of Road Fund moneys monies is concerned.
11 Nothing in this Section prohibits transfers from the Road
12 Fund to the State Construction Account Fund under Section 5e
13 of this Act; nor to the General Revenue Fund, as authorized by
14 Public Act 93-25.
15 The additional amounts authorized for expenditure in this
16 Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
17 shall be repaid to the Road Fund from the General Revenue Fund
18 in the next succeeding fiscal year that the General Revenue
19 Fund has a positive budgetary balance, as determined by
20 generally accepted accounting principles applicable to
21 government.
22 The additional amounts authorized for expenditure by the
23 Secretary of State and the Department of State Police in this
24 Section by Public Act 94-91 shall be repaid to the Road Fund
25 from the General Revenue Fund in the next succeeding fiscal
26 year that the General Revenue Fund has a positive budgetary
HB2949 Enrolled - 171 - LRB104 09328 BDA 19386 b
1 balance, as determined by generally accepted accounting
2 principles applicable to government.
3 (Source: P.A. 103-8, eff. 6-7-23; 103-34, eff. 1-1-24;
4 103-588, eff. 6-5-24; 103-605, eff. 7-1-24; 103-616, eff.
5 7-1-24; 104-2, eff. 6-16-25; 104-417, eff. 8-15-25; 104-457,
6 eff. 6-1-26; 104-458, eff. 6-1-26; revised 1-12-26.)
7 (30 ILCS 105/8.12) (from Ch. 127, par. 144.12)
8 Sec. 8.12. State Pensions Fund.
9 (a) The moneys in the State Pensions Fund shall be used
10 exclusively for the administration of the Revised Uniform
11 Unclaimed Property Act; and for the expenses incurred by the
12 Auditor General for administering the provisions of Section
13 2-8.1 of the Illinois State Auditing Act; and for operational
14 expenses of the Office of the State Treasurer; and for the
15 funding of the unfunded liabilities of the designated
16 retirement systems. For the purposes of this Section,
17 "operational expenses of the Office of the State Treasurer"
18 includes the acquisition of land and buildings in State fiscal
19 years 2019 and 2020 for use by the Office of the State
20 Treasurer, as well as construction, reconstruction,
21 improvement, repair, and maintenance, in accordance with the
22 provisions of laws relating thereto, of such lands and
23 buildings beginning in State fiscal year 2019 and thereafter.
24 Beginning in State fiscal year 2028 2027, payments to the
25 designated retirement systems under this Section shall be in
HB2949 Enrolled - 172 - LRB104 09328 BDA 19386 b
1 addition to, and not in lieu of, any State contributions
2 required under the Illinois Pension Code.
3 "Designated retirement systems" means:
4 (1) the State Employees' Retirement System of
5 Illinois;
6 (2) the Teachers' Retirement System of the State of
7 Illinois;
8 (3) the State Universities Retirement System;
9 (4) the Judges Retirement System of Illinois; and
10 (5) the General Assembly Retirement System.
11 (b) Each year the General Assembly may make appropriations
12 from the State Pensions Fund for the administration of the
13 Revised Uniform Unclaimed Property Act.
14 (c) (Blank).
15 (c-5) For fiscal years 2006 through 2027 2026, the General
16 Assembly shall appropriate from the State Pensions Fund to the
17 State Universities Retirement System the amount estimated to
18 be available during the fiscal year in the State Pensions
19 Fund; provided, however, that the amounts appropriated under
20 this subsection (c-5) shall not reduce the amount in the State
21 Pensions Fund below $5,000,000.
22 (c-6) For fiscal year 2028 2027 and each fiscal year
23 thereafter, as soon as may be practical after any money is
24 deposited into the State Pensions Fund from the Unclaimed
25 Property Trust Fund, the State Treasurer shall apportion the
26 deposited amount among the designated retirement systems as
HB2949 Enrolled - 173 - LRB104 09328 BDA 19386 b
1 defined in subsection (a) to reduce their actuarial reserve
2 deficiencies. The State Comptroller and the State Treasurer
3 shall pay the apportioned amounts to the designated retirement
4 systems to fund the unfunded liabilities of the designated
5 retirement systems. The amount apportioned to each designated
6 retirement system shall constitute a portion of the amount
7 estimated to be available for appropriation from the State
8 Pensions Fund that is the same as that retirement system's
9 portion of the total actual reserve deficiency of the systems,
10 as determined annually by the Governor's Office of Management
11 and Budget at the request of the State Treasurer. The amounts
12 apportioned under this subsection shall not reduce the amount
13 in the State Pensions Fund below $5,000,000.
14 (d) The Governor's Office of Management and Budget shall
15 determine the individual and total reserve deficiencies of the
16 designated retirement systems. For this purpose, the
17 Governor's Office of Management and Budget shall utilize the
18 latest available audit and actuarial reports of each of the
19 retirement systems and the relevant reports and statistics of
20 the Public Employee Pension Fund Division of the Department of
21 Insurance.
22 (d-1) (Blank).
23 (e) The changes to this Section made by Public Act 88-593
24 shall first apply to distributions from the Fund for State
25 fiscal year 1996.
26 (Source: P.A. 103-8, eff. 6-7-23; 103-588, eff. 6-5-24; 104-2,
HB2949 Enrolled - 174 - LRB104 09328 BDA 19386 b
1 eff. 6-16-25.)
2 (30 ILCS 105/8.58 new)
3 Sec. 8.58. Transfer to the Healthcare Provider Relief
4 Fund. (a) In addition to any other transfers that may be
5 provided for by law, on July 1, 2026, October 1, 2026, January
6 1, 2027, and April 1, 2027, or as soon thereafter as practical,
7 the State Comptroller shall direct and the State Treasurer
8 shall transfer in equal quarterly installments a total of
9 $110,000,000 from the Hospital Provider Fund to the Healthcare
10 Provider Relief Fund.
11 (b) On and after July 1, 2026, at the direction of and upon
12 notification from the Director of the Governor's Office of
13 Management and Budget, the State Comptroller shall direct, and
14 the State Treasurer shall transfer back to their fund of
15 origin any portions of the amounts transferred from the
16 Hospital Provider Fund to the Healthcare Provider Relief Fund
17 pursuant to subsection (a). All or a portion of the amounts
18 transferred pursuant to this subsection (b) from time to time
19 may be re-transferred, at the direction of the Director of the
20 Governor's Office of Management and Budget, by the State
21 Comptroller and the State Treasurer from the Hospital Provider
22 Fund to the Healthcare Provider Relief Fund.
23 (c) This Section is repealed on January 1, 2028.
24 (30 ILCS 105/8g)
HB2949 Enrolled - 175 - LRB104 09328 BDA 19386 b
1 Sec. 8g. Fund transfers.
2 (a) (Blank).
3 (b) (Blank).
4 (c) In addition to any other transfers that may be
5 provided for by law, on August 30 of each fiscal year's license
6 period, the Illinois Liquor Control Commission shall direct
7 and the State Comptroller and State Treasurer shall transfer
8 from the General Revenue Fund to the Youth Alcoholism and
9 Substance Abuse Prevention Fund an amount equal to the number
10 of retail liquor licenses issued for that fiscal year
11 multiplied by $50. This subsection (c) is inoperative from
12 July 1, 2025, through June 30, 2026. This subsection (c) is
13 inoperative after June 30, 2026.
14 (d) The payments to programs required under subsection (d)
15 of Section 28.1 of the Illinois Horse Racing Act of 1975 shall
16 be made, pursuant to appropriation, from the special funds
17 referred to in the statutes cited in that subsection, rather
18 than directly from the General Revenue Fund.
19 Beginning January 1, 2000, on the first day of each month,
20 or as soon as may be practical thereafter, the State
21 Comptroller shall direct and the State Treasurer shall
22 transfer from the General Revenue Fund to each of the special
23 funds from which payments are to be made under subsection (d)
24 of Section 28.1 of the Illinois Horse Racing Act of 1975 an
25 amount equal to 1/12 of the annual amount required for those
26 payments from that special fund, which annual amount shall not
HB2949 Enrolled - 176 - LRB104 09328 BDA 19386 b
1 exceed the annual amount for those payments from that special
2 fund for the calendar year 1998. The special funds to which
3 transfers shall be made under this subsection (d) include, but
4 are not necessarily limited to, the Agricultural Premium Fund;
5 the Metropolitan Exposition, Auditorium and Office Building
6 Fund, but only through fiscal year 2021 and not thereafter;
7 the Fair and Exposition Fund; the Illinois Standardbred
8 Breeders Fund; the Illinois Thoroughbred Breeders Fund; and
9 the Illinois Veterans' Rehabilitation Fund, but only through
10 fiscal year 2026 and not thereafter. Except for transfers
11 attributable to prior fiscal years, during State fiscal year
12 2020 only, no transfers shall be made from the General Revenue
13 Fund to the Agricultural Premium Fund, the Fair and Exposition
14 Fund, the Illinois Standardbred Breeders Fund, or the Illinois
15 Thoroughbred Breeders Fund. Except for transfers attributable
16 to prior fiscal years, during Fiscal Year 2027, the annual
17 amount otherwise required to be transferred from the General
18 Revenue Fund to the Agricultural Premium Fund shall be reduced
19 by $300,000.
20 (Source: P.A. 104-2, Article 5, Section 5-30, eff. 6-16-25;
21 104-2, Article 30, Section 30-65, eff. 6-16-25; revised
22 7-21-25.)
23 (30 ILCS 105/8g-1)
24 Sec. 8g-1. Fund transfers.
25 June 7, 2023 ( Public Act 103-8) June 7, 2023 ( Public Act
HB2949 Enrolled - 177 - LRB104 09328 BDA 19386 b
1 103-8) July 1, 2024 ( Public Act 103-588)
2 In addition to any other transfers that may be provided
3 for by law, on July 1, 2024, or as soon thereafter as
4 practical, the State Comptroller shall direct and the State
5 Treasurer shall transfer the sum of $500,000 from the General
6 Revenue Fund to the Governor's Administrative Fund.
7 In addition to any other transfers that may be provided
8 for by law, on July 1, 2024, or as soon thereafter as
9 practical, the State Comptroller shall direct and the State
10 Treasurer shall transfer the sum of $500,000 from the General
11 Revenue Fund to the Grant Accountability and Transparency
12 Fund.
13 In addition to any other transfers that may be provided
14 for by law, on July 1, 2024, or as soon thereafter as
15 practical, the State Comptroller shall direct and the State
16 Treasurer shall transfer the sum of $25,000,000 from the
17 Violent Crime Witness Protection Program Fund to the General
18 Revenue Fund.
19 In addition to any other transfers that may be provided
20 for by law, beginning on the effective date of the changes made
21 to this Section by this amendatory Act of the 104th General
22 Assembly and until June 30, 2025, as directed by the Governor,
23 the State Comptroller shall direct and the State Treasurer
24 shall transfer up to a total of $370,000,000 from the General
25 Revenue Fund to the Fund for Illinois' Future.
26 In addition to any other transfers that may be provided
HB2949 Enrolled - 178 - LRB104 09328 BDA 19386 b
1 for by law, on July 1, 2025, or as soon thereafter as
2 practical, the State Comptroller shall direct and the State
3 Treasurer shall transfer the sum of $500,000 from the General
4 Revenue Fund to the Governor's Administrative Fund.
5 In addition to any other transfers that may be provided
6 for by law, on July 1, 2025, or as soon thereafter as
7 practical, the State Comptroller shall direct and the State
8 Treasurer shall transfer the sum of $100,000 from the General
9 Revenue Fund to the Grant Accountability and Transparency
10 Fund.
11 In addition to any other transfers that may be provided
12 for by law, on July 1, 2025, or as soon thereafter as
13 practical, the State Comptroller shall direct and the State
14 Treasurer shall transfer the sum of $5,000,000 from the
15 General Revenue Fund to the DHS State Projects Fund.
16 In addition to any other transfers that may be provided
17 for by law, on July 1, 2025, or as soon thereafter as
18 practical, the State Comptroller shall direct and the State
19 Treasurer shall transfer the sum of $4,000,000 from the
20 Capital Projects Fund to the Capital Development Board
21 Revolving Fund.
22 In addition to any other transfers that may be provided
23 for by law, on July 1, 2025, or as soon thereafter as
24 practical, the State Comptroller shall direct and the State
25 Treasurer shall transfer the sum of $15,000,000 from the
26 Criminal Justice Information Projects Fund to the Department
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1 of Human Services Community Services Fund.
2 In addition to any other transfers that may be provided
3 for by law, on July 1, 2025, or as soon thereafter as
4 practical, the State Comptroller shall direct and the State
5 Treasurer shall transfer the sum of $5,000,000 from the
6 Underground Storage Tank Fund to the Brownfields Redevelopment
7 Fund.
8 In addition to any other transfers that may be provided
9 for by law, on July 1, 2025, or as soon thereafter as
10 practical, the State Comptroller shall direct and the State
11 Treasurer shall transfer the sum of $10,000,000 from the State
12 Police Services Fund to the State Police Operations Assistance
13 Fund.
14 In addition to any other transfers that may be provided
15 for by law, on the effective date of this amendatory Act of the
16 104th General Assembly or as soon thereafter as practical, but
17 no later than June 30, 2025, the State Comptroller shall
18 direct and the State Treasurer shall transfer $200,000,000
19 from the General Revenue Fund to the Technology Management
20 Revolving Fund.
21 In addition to any other transfers that may be provided
22 for by law, on July 1, 2025, or as soon thereafter as
23 practical, the State Comptroller shall direct and the State
24 Treasurer shall transfer $3,000,000 from the Compassionate Use
25 of Medical Cannabis Fund to the Department of Human Services
26 Community Services Fund.
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1 In addition to any other transfers that may be provided
2 for by law, on July 1, 2025, or as soon thereafter as
3 practical, the State Comptroller shall direct and the State
4 Treasurer shall transfer $75,000,000 from the General Revenue
5 Fund to the Tier 2 SSWB Reserve Fund.
6 In addition to any other transfers that may be provided
7 for by law, on July 1, 2025, or as soon thereafter as
8 practical, the State Comptroller shall direct and the State
9 Treasurer shall transfer $6,000,000 from the Illinois
10 Agricultural Loan Guarantee Fund to the General Revenue Fund.
11 In addition to any other transfers that may be provided
12 for by law, on July 1, 2025, or as soon thereafter as
13 practical, the State Comptroller shall direct and the State
14 Treasurer shall transfer $4,000,000 from the Illinois Farmer
15 and Agribusiness Loan Guarantee Fund to the General Revenue
16 Fund.
17 In addition to any other transfers that may be provided
18 for by law, on July 1, 2025, or as soon thereafter as
19 practical, the State Comptroller shall direct and the State
20 Treasurer shall transfer $20,000,000 from the Insurance
21 Producer Administration Fund to the General Revenue Fund.
22 In addition to any other transfers that may be provided
23 for by law, on July 1, 2025, or as soon thereafter as
24 practical, the State Comptroller shall direct and the State
25 Treasurer shall transfer the sum of $12,500,000 from the
26 Compassionate Use of Medical Cannabis Fund to the Statewide
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1 9-8-8 Trust Fund. Beginning June 30, 2026, at the direction of
2 the Secretary of Human Services, the State Comptroller shall
3 direct and the State Treasurer shall transfer the sum of
4 $12,500,000 from the Statewide 9-8-8 Trust Fund to the
5 Compassionate Use of Medical Cannabis Fund.
6 In addition to any other transfers that may be provided
7 for by law, beginning on the effective date of the changes made
8 to this Section by this amendatory Act of the 104th General
9 Assembly and through June 30, 2026, as directed by the
10 Governor, the State Comptroller shall direct and the State
11 Treasurer shall transfer up to $277,000,000 from the General
12 Revenue Fund to the Fund for Illinois' Future.
13 In addition to any other transfers that may be provided
14 for by law, on July 1, 2026, or as soon thereafter as
15 practical, the State Comptroller shall direct and the State
16 Treasurer shall transfer the sum of $500,000 from the General
17 Revenue Fund to the Governor's Administrative Fund.
18 In addition to any other transfers that may be provided
19 for by law, on July 1, 2026, or as soon thereafter as
20 practical, the State Comptroller shall direct and the State
21 Treasurer shall transfer the sum of $100,000 from the General
22 Revenue Fund to the Grant Accountability and Transparency
23 Fund.
24 In addition to any other transfers that may be provided
25 for by law, on July 1, 2026, or as soon thereafter as
26 practical, the State Comptroller shall direct and the State
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1 Treasurer shall transfer the sum of $10,000,000 from the
2 Capital Projects Fund to the Capital Development Board
3 Revolving Fund.
4 In addition to any other transfers that may be provided
5 for by law, on July 1, 2026, or as soon thereafter as
6 practical, the State Comptroller shall direct and the State
7 Treasurer shall transfer the sum of $5,000,000 from the
8 Underground Storage Tank Fund to the Brownfields Redevelopment
9 Fund.
10 In addition to any other transfers that may be provided
11 for by law, on July 1, 2026, or as soon thereafter as
12 practical, the State Comptroller shall direct and the State
13 Treasurer shall transfer the remaining balance from the
14 Freedom Schools Fund into the State Coronavirus Urgent
15 Remediation Emergency Fund.
16 In addition to any other transfers that may be provided
17 for by law, on July 1, 2026, or as soon thereafter as
18 practical, the State Comptroller shall direct and the State
19 Treasurer shall transfer the sum of $35,000,000 from the State
20 Coronavirus Urgent Remediation Emergency Fund to the General
21 Revenue Fund.
22 In addition to any other transfer that may be provided for
23 by law, on July 1, 2026, or as soon thereafter as practical,
24 the State Comptroller shall direct and the State Treasurer
25 shall transfer the sum of $5,000,000 from the Facilities
26 Management Revolving Fund to the General Revenue Fund.
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1 (Source: P.A. 103-8, eff. 6-7-23; 103-588, eff. 6-5-24; 104-2,
2 eff. 6-16-25; 104-417, eff. 8-15-25; revised 9-10-25.)
3 (30 ILCS 105/13.2) (from Ch. 127, par. 149.2)
4 Sec. 13.2. Transfers among line item appropriations.
5 (a) Transfers among line item appropriations from the same
6 treasury fund for the objects specified in this Section may be
7 made in the manner provided in this Section when the balance
8 remaining in one or more such line item appropriations is
9 insufficient for the purpose for which the appropriation was
10 made.
11 (a-1) No transfers may be made from one agency to another
12 agency, nor may transfers be made from one institution of
13 higher education to another institution of higher education
14 except as provided by subsections (a-4), and (a-5), and (a-6).
15 (a-2) Except as otherwise provided in this Section,
16 transfers may be made only among the objects of expenditure
17 enumerated in this Section, except that no funds may be
18 transferred from any appropriation for personal services, from
19 any appropriation for State contributions to the State
20 Employees' Retirement System, from any separate appropriation
21 for employee retirement contributions paid by the employer,
22 nor from any appropriation for State contribution for employee
23 group insurance.
24 (a-2.5) (Blank).
25 (a-3) Further, if an agency receives a separate
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1 appropriation for employee retirement contributions paid by
2 the employer, any transfer by that agency into an
3 appropriation for personal services must be accompanied by a
4 corresponding transfer into the appropriation for employee
5 retirement contributions paid by the employer, in an amount
6 sufficient to meet the employer share of the employee
7 contributions required to be remitted to the retirement
8 system.
9 (a-4) Long-Term Care Rebalancing. The Governor may
10 designate amounts set aside for institutional services
11 appropriated from the General Revenue Fund or any other State
12 fund that receives moneys monies for long-term care services
13 to be transferred to all State agencies responsible for the
14 administration of community-based long-term care programs,
15 including, but not limited to, community-based long-term care
16 programs administered by the Department of Healthcare and
17 Family Services, the Department of Human Services, and the
18 Department on Aging, provided that the Director of Healthcare
19 and Family Services first certifies that the amounts being
20 transferred are necessary for the purpose of assisting persons
21 in or at risk of being in institutional care to transition to
22 community-based settings, including the financial data needed
23 to prove the need for the transfer of funds. The total amounts
24 transferred shall not exceed 4% in total of the amounts
25 appropriated from the General Revenue Fund or any other State
26 fund that receives moneys monies for long-term care services
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1 for each fiscal year. A notice of the fund transfer must be
2 made to the General Assembly and posted at a minimum on the
3 Department of Healthcare and Family Services website, the
4 Governor's Office of Management and Budget website, and any
5 other website the Governor sees fit. These postings shall
6 serve as notice to the General Assembly of the amounts to be
7 transferred. Notice shall be given at least 30 days prior to
8 transfer.
9 (a-5) Early Childhood Rebalancing. Notwithstanding any
10 other provision of this Section, during State fiscal year 2026
11 only, the Governor may designate amounts set aside for any
12 costs of the Department of Early Childhood appropriated from
13 the General Revenue Fund to be transferred to the Department
14 of Early Childhood or to the Department of Human Services,
15 provided that both (i) the Secretary of Early Childhood or the
16 Secretary of Early Childhood's designee and (ii) the Secretary
17 of Human Services or the Secretary of Human Services'
18 designee, first certify that the amounts being transferred are
19 necessary for achieving the purposes of the Department of
20 Early Childhood Act. The Governor shall provide notice of any
21 transfers under this subsection (a-5) to the State Comptroller
22 as provided in subsection (d).
23 (a-6) Early Childhood Programming Transition.
24 Notwithstanding any other provision of this Section, during
25 State Fiscal Year 2027 only, the Governor may designate
26 amounts set aside for any costs of early childhood programming
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1 appropriated to the Department of Early Childhood or the
2 Department of Human Services from the General Revenue Fund or
3 the Early Intervention Services Fund to be transferred to the
4 Department of Early Childhood or to the Department of Human
5 Services, as applicable, provided that both (i) the Secretary
6 of Early Childhood or the Secretary of Early Childhood's
7 designee and (ii) the Secretary of Human Services or the
8 Secretary of Human Services' designee, first certify that the
9 amounts being transferred are necessary for achieving the
10 purposes of early childhood programming authorized under the
11 Department of Early Childhood Act or the Illinois Public Aid
12 Code and the transition of that programming to the Department
13 of Early Childhood. The Governor shall provide notice of any
14 transfers under this subsection (a-6) to the State Comptroller
15 as provided in subsection (d).
16 (b) In addition to the general transfer authority provided
17 under subsection (c), the following agencies have the specific
18 transfer authority granted in this subsection:
19 The Department of Healthcare and Family Services is
20 authorized to make transfers representing savings attributable
21 to not increasing grants due to the births of additional
22 children from line items for payments of cash grants to line
23 items for payments for employment and social services for the
24 purposes outlined in subsection (f) of Section 4-2 of the
25 Illinois Public Aid Code.
26 The Department of Children and Family Services is
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1 authorized to make transfers not exceeding 2% of the aggregate
2 amount appropriated to it within the same treasury fund for
3 the following line items among these same line items: Foster
4 Home and Specialized Foster Care and Prevention, Institutions
5 and Group Homes and Prevention, and Purchase of Adoption and
6 Guardianship Services.
7 The Department on Aging is authorized to make transfers
8 not exceeding 10% of the aggregate amount appropriated to it
9 within the same treasury fund for the following Community Care
10 Program line items among these same line items: purchase of
11 services covered by the Community Care Program and
12 Comprehensive Case Coordination.
13 The State Board of Education is authorized to make
14 transfers from line item appropriations within the same
15 treasury fund for General State Aid, General State Aid - Hold
16 Harmless, and Evidence-Based Funding, provided that no such
17 transfer may be made unless the amount transferred is no
18 longer required for the purpose for which that appropriation
19 was made, to the line item appropriation for Transitional
20 Assistance when the balance remaining in such line item
21 appropriation is insufficient for the purpose for which the
22 appropriation was made.
23 The State Board of Education is authorized to make
24 transfers between the following line item appropriations
25 within the same treasury fund: Disabled Student
26 Services/Materials (Section 14-13.01 of the School Code),
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1 Disabled Student Transportation Reimbursement (Section
2 14-13.01 of the School Code), Disabled Student Tuition -
3 Private Tuition (Section 14-7.02 of the School Code),
4 Extraordinary Special Education (Section 14-7.02b of the
5 School Code), Reimbursement for Free Lunch/Breakfast Program,
6 Summer School Payments (Section 18-4.3 of the School Code),
7 and Transportation - Regular/Vocational Reimbursement (Section
8 29-5 of the School Code). Such transfers shall be made only
9 when the balance remaining in one or more such line item
10 appropriations is insufficient for the purpose for which the
11 appropriation was made and provided that no such transfer may
12 be made unless the amount transferred is no longer required
13 for the purpose for which that appropriation was made.
14 The Department of Healthcare and Family Services is
15 authorized to make transfers not exceeding 4% of the aggregate
16 amount appropriated to it, within the same treasury fund,
17 among the various line items appropriated for Medical
18 Assistance.
19 The Department of Central Management Services is
20 authorized to make transfers not exceeding 2% of the aggregate
21 amount appropriated to it, within the same treasury fund, from
22 the various line items appropriated to the Department, into
23 the following line item appropriations: auto liability claims
24 and related expenses and payment of claims under the State
25 Employee Indemnification Act.
26 (c) The sum of such transfers for an agency in a fiscal
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1 year shall not exceed 2% of the aggregate amount appropriated
2 to it within the same treasury fund for the following objects:
3 Personal Services; Extra Help; Student and Inmate
4 Compensation; State Contributions to Retirement Systems; State
5 Contributions to Social Security; State Contribution for
6 Employee Group Insurance; Contractual Services; Travel;
7 Commodities; Printing; Equipment; Electronic Data Processing;
8 Operation of Automotive Equipment; Telecommunications
9 Services; Travel and Allowance for Committed, Paroled and
10 Discharged Prisoners; Library Books; Federal Matching Grants
11 for Student Loans; Refunds; Workers' Compensation,
12 Occupational Disease, and Tort Claims; Late Interest Penalties
13 under the State Prompt Payment Act and Sections 368a and 370a
14 of the Illinois Insurance Code; and, in appropriations to
15 institutions of higher education, Awards and Grants.
16 Notwithstanding the above, any amounts appropriated for
17 payment of workers' compensation claims to an agency to which
18 the authority to evaluate, administer and pay such claims has
19 been delegated by the Department of Central Management
20 Services may be transferred to any other expenditure object
21 where such amounts exceed the amount necessary for the payment
22 of such claims.
23 (c-1) (Blank).
24 (c-2) (Blank).
25 (c-3) (Blank).
26 (c-4) (Blank).
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1 (c-5) (Blank).
2 (c-6) (Blank).
3 (c-7) (Blank).
4 (c-8) (Blank).
5 (c-9) (Blank).
6 (c-10) (Blank).
7 (c-11) (Blank). Special provisions for State fiscal year
8 2025. Notwithstanding any other provision of this Section, for
9 State fiscal year 2025, transfers among line item
10 appropriations to a State agency from the same State treasury
11 fund may be made for operational or lump sum expenses only,
12 provided that the sum of such transfers for a State agency in
13 State fiscal year 2025 shall not exceed 4% of the aggregate
14 amount appropriated to that State agency for operational or
15 lump sum expenses for State fiscal year 2025. For the purpose
16 of this subsection, "operational or lump sum expenses"
17 includes the following objects: personal services; extra help;
18 student and inmate compensation; State contributions to
19 retirement systems; State contributions to social security;
20 State contributions for employee group insurance; contractual
21 services; travel; commodities; printing; equipment; electronic
22 data processing; operation of automotive equipment;
23 telecommunications services; travel and allowance for
24 committed, paroled, and discharged prisoners; library books;
25 federal matching grants for student loans; refunds; workers'
26 compensation, occupational disease, and tort claims; late
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1 interest penalties under the State Prompt Payment Act and
2 Sections 368a and 370a of the Illinois Insurance Code; lump
3 sum and other purposes; and lump sum operations. For the
4 purpose of this subsection, "State agency" does not include
5 the Attorney General, the Comptroller, the Treasurer, or the
6 judicial or legislative branches.
7 (c-12) Special provisions for State fiscal year 2026.
8 Notwithstanding any other provision of this Section, for State
9 fiscal year 2026, transfers among line item appropriations to
10 a State agency from the same State treasury fund may be made
11 for operational or lump sum expenses only, provided that the
12 sum of such transfers for a State agency in State fiscal year
13 2026 shall not exceed 4% of the aggregate amount appropriated
14 to that State agency for operational or lump sum expenses for
15 State fiscal year 2026. For the purpose of this subsection,
16 "operational or lump sum expenses" includes the following
17 objects: personal services; extra help; student and inmate
18 compensation; State contributions to retirement systems; State
19 contributions to social security; State contributions for
20 employee group insurance; contractual services; travel;
21 commodities; printing; equipment; electronic data processing;
22 operation of automotive equipment; telecommunications
23 services; travel and allowance for committed, paroled, and
24 discharged prisoners; library books; federal matching grants
25 for student loans; refunds; workers' compensation,
26 occupational disease, and tort claims; late interest penalties
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1 under the State Prompt Payment Act and Sections 368a and 370a
2 of the Illinois Insurance Code; lump sum and other purposes;
3 and lump sum operations. For the purpose of this subsection,
4 "State agency" does not include the Attorney General, the
5 Comptroller, the Treasurer, or the judicial or legislative
6 branches.
7 (c-13) Special provisions for State Fiscal Year 2027.
8 Notwithstanding any other provision of this Section, for State
9 Fiscal Year 2027, transfers among line item appropriations to
10 a State agency from the same State treasury fund may be made
11 for operational or lump sum expenses only, provided that the
12 sum of such transfers for a State agency in State Fiscal Year
13 2027 shall not exceed 4% of the aggregate amount appropriated
14 to that State agency for operational or lump sum expenses for
15 State Fiscal Year 2027. For the purpose of this subsection,
16 "operational or lump sum expenses" includes the following
17 objects: personal services; extra help; student and inmate
18 compensation; State contributions to retirement systems; State
19 contributions to social security; State contributions for
20 employee group insurance; contractual services; travel;
21 commodities; printing; equipment; electronic data processing;
22 operation of automotive equipment; telecommunications
23 services; travel and allowance for committed, paroled, and
24 discharged prisoners; library books; federal matching grants
25 for student loans; refunds; workers' compensation,
26 occupational disease, and tort claims; late interest penalties
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1 under the State Prompt Payment Act and Sections 368a and 370a
2 of the Illinois Insurance Code; lump sum and other purposes;
3 and lump sum operations. For the purpose of this subsection,
4 "State agency" does not include the Attorney General, the
5 Comptroller, the Treasurer, or the judicial or legislative
6 branches.
7 (d) Transfers among appropriations made to agencies of the
8 Legislative and Judicial departments and to the
9 constitutionally elected officers in the Executive branch
10 require the approval of the officer authorized in Section 10
11 of this Act to approve and certify vouchers. Transfers among
12 appropriations made to the University of Illinois, Southern
13 Illinois University, Chicago State University, Eastern
14 Illinois University, Governors State University, Illinois
15 State University, Northeastern Illinois University, Northern
16 Illinois University, Western Illinois University, the Illinois
17 Mathematics and Science Academy and the Board of Higher
18 Education require the approval of the Board of Higher
19 Education and the Governor. Transfers among appropriations to
20 all other agencies require the approval of the Governor.
21 The officer responsible for approval shall certify that
22 the transfer is necessary to carry out the programs and
23 purposes for which the appropriations were made by the General
24 Assembly and shall transmit to the State Comptroller a
25 certified copy of the approval which shall set forth the
26 specific amounts transferred so that the Comptroller may
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1 change his records accordingly. The Comptroller shall furnish
2 the Governor with information copies of all transfers approved
3 for agencies of the Legislative and Judicial departments and
4 transfers approved by the constitutionally elected officials
5 of the Executive branch other than the Governor, showing the
6 amounts transferred and indicating the dates such changes were
7 entered on the Comptroller's records.
8 (e) The State Board of Education, in consultation with the
9 State Comptroller, may transfer line item appropriations for
10 General State Aid or Evidence-Based Funding among the Common
11 School Fund and the Education Assistance Fund, and, for State
12 fiscal year 2020 and each fiscal year thereafter, the Fund for
13 the Advancement of Education. With the advice and consent of
14 the Governor's Office of Management and Budget, the State
15 Board of Education, in consultation with the State
16 Comptroller, may transfer line item appropriations between the
17 General Revenue Fund and the Education Assistance Fund for the
18 following programs:
19 (1) Disabled Student Personnel Reimbursement (Section
20 14-13.01 of the School Code);
21 (2) Disabled Student Transportation Reimbursement
22 (subsection (b) of Section 14-13.01 of the School Code);
23 (3) Disabled Student Tuition - Private Tuition
24 (Section 14-7.02 of the School Code);
25 (4) Extraordinary Special Education (Section 14-7.02b
26 of the School Code);
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1 (5) Reimbursement for Free Lunch/Breakfast Programs;
2 (6) Summer School Payments (Section 18-4.3 of the
3 School Code);
4 (7) Transportation - Regular/Vocational Reimbursement
5 (Section 29-5 of the School Code);
6 (8) Regular Education Reimbursement (Section 18-3 of
7 the School Code); and
8 (9) Special Education Reimbursement (Section 14-7.03
9 of the School Code).
10 (f) For State fiscal year 2020 and each fiscal year
11 thereafter, the Department on Aging, in consultation with the
12 State Comptroller, with the advice and consent of the
13 Governor's Office of Management and Budget, may transfer line
14 item appropriations for purchase of services covered by the
15 Community Care Program between the General Revenue Fund and
16 the Commitment to Human Services Fund.
17 (g) For State fiscal year 2024 and each fiscal year
18 thereafter, if requested by an agency chief executive officer
19 and authorized and approved by the Comptroller, the
20 Comptroller may direct and the Treasurer shall transfer funds
21 from the General Revenue Fund to fund payroll expenses that
22 meet the payroll transaction exception criteria as defined by
23 the Comptroller in the Statewide Accounting Management System
24 (SAMS) Manual. The agency shall then transfer these funds back
25 to the General Revenue Fund within 30 days.
26 (Source: P.A. 103-8, eff. 6-7-23; 103-588, eff. 6-5-24; 104-2,
HB2949 Enrolled - 196 - LRB104 09328 BDA 19386 b
1 eff. 6-16-25.)
2 Section 5-30. The State Revenue Sharing Act is amended by
3 changing Section 12 as follows:
4 (30 ILCS 115/12) (from Ch. 85, par. 616)
5 Sec. 12. Personal Property Tax Replacement Fund. There is
6 hereby created the Personal Property Tax Replacement Fund, a
7 special fund in the State treasury Treasury into which shall
8 be paid all revenue realized:
9 (a) all amounts realized from the additional personal
10 property tax replacement income tax imposed by subsections
11 (c) and (d) of Section 201 of the Illinois Income Tax Act,
12 except for those amounts deposited into the Income Tax
13 Refund Fund pursuant to subsection (c) of Section 901 of
14 the Illinois Income Tax Act; and
15 (b) all amounts realized from the additional personal
16 property replacement invested capital taxes imposed by
17 Section 2a.1 of the Messages Tax Act, Section 2a.1 of the
18 Gas Revenue Tax Act, Section 2a.1 of the Public Utilities
19 Revenue Act, and Section 3 of the Water Company Invested
20 Capital Tax Act, and amounts payable to the Department of
21 Revenue under the Telecommunications Infrastructure
22 Maintenance Fee Act.
23 As soon as may be after the end of each month, the
24 Department of Revenue shall certify to the Treasurer and the
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1 Comptroller the amount of all refunds paid out of the General
2 Revenue Fund through the preceding month on account of
3 overpayment of liability on taxes paid into the Personal
4 Property Tax Replacement Fund. Upon receipt of such
5 certification, the Treasurer and the Comptroller shall
6 transfer the amount so certified from the Personal Property
7 Tax Replacement Fund into the General Revenue Fund.
8 The payments of revenue into the Personal Property Tax
9 Replacement Fund shall be used exclusively for distribution to
10 taxing districts, regional offices and officials, and local
11 officials as provided in this Section and in the School Code,
12 payment of the ordinary and contingent expenses of the
13 Property Tax Appeal Board, payment of the expenses of the
14 Department of Revenue incurred in administering the collection
15 and distribution of moneys monies paid into the Personal
16 Property Tax Replacement Fund and transfers due to refunds to
17 taxpayers for overpayment of liability for taxes paid into the
18 Personal Property Tax Replacement Fund.
19 In addition, moneys in the Personal Property Tax
20 Replacement Fund may be used to pay any of the following: (i)
21 salary, stipends, and additional compensation as provided by
22 law for chief election clerks, county clerks, and county
23 recorders; (ii) costs associated with regional offices of
24 education and educational service centers; (iii)
25 reimbursements payable by the State Board of Elections under
26 Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the
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1 Election Code; (iv) expenses of the Illinois Educational Labor
2 Relations Board; and (v) salary, personal services, and
3 additional compensation as provided by law for court reporters
4 under the Court Reporters Act.
5 As soon as may be after June 26, 1980 (the effective date
6 of Public Act 81-1255), the Department of Revenue shall
7 certify to the Treasurer the amount of net replacement revenue
8 paid into the General Revenue Fund prior to that effective
9 date from the additional tax imposed by Section 2a.1 of the
10 Messages Tax Act; Section 2a.1 of the Gas Revenue Tax Act;
11 Section 2a.1 of the Public Utilities Revenue Act; Section 3 of
12 the Water Company Invested Capital Tax Act; amounts collected
13 by the Department of Revenue under the Telecommunications
14 Infrastructure Maintenance Fee Act; and the additional
15 personal property tax replacement income tax imposed by the
16 Illinois Income Tax Act, as amended by Public Act 81-1st
17 Special Session-1. Net replacement revenue shall be defined as
18 the total amount paid into and remaining in the General
19 Revenue Fund as a result of those Acts minus the amount
20 outstanding and obligated from the General Revenue Fund in
21 state vouchers or warrants prior to June 26, 1980 (the
22 effective date of Public Act 81-1255) as refunds to taxpayers
23 for overpayment of liability under those Acts.
24 All interest earned by moneys monies accumulated in the
25 Personal Property Tax Replacement Fund shall be deposited into
26 such Fund. All amounts allocated pursuant to this Section are
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1 appropriated on a continuing basis.
2 Prior to December 31, 1980, as soon as may be after the end
3 of each quarter beginning with the quarter ending December 31,
4 1979, and on and after December 31, 1980, as soon as may be
5 after January 1, March 1, April 1, May 1, July 1, August 1,
6 October 1 and December 1 of each year, the Department of
7 Revenue shall allocate to each taxing district as defined in
8 Section 1-150 of the Property Tax Code, in accordance with the
9 provisions of paragraph (2) of this Section the portion of the
10 funds held in the Personal Property Tax Replacement Fund which
11 is required to be distributed, as provided in paragraph (1),
12 for each quarter. Provided, however, under no circumstances
13 shall any taxing district during each of the first 2 years of
14 distribution of the taxes imposed by Public Act 81-1st Special
15 Session-1 be entitled to an annual allocation which is less
16 than the funds such taxing district collected from the 1978
17 personal property tax. Provided further that under no
18 circumstances shall any taxing district during the third year
19 of distribution of the taxes imposed by Public Act 81-1st
20 Special Session-1 receive less than 60% of the funds such
21 taxing district collected from the 1978 personal property tax.
22 In the event that the total of the allocations made as above
23 provided for all taxing districts, during either of such 3
24 years, exceeds the amount available for distribution the
25 allocation of each taxing district shall be proportionately
26 reduced. Except as provided in Section 13 of this Act, the
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1 Department shall then certify, pursuant to appropriation, such
2 allocations to the State Comptroller who shall pay over to the
3 several taxing districts the respective amounts allocated to
4 them.
5 Any township which receives an allocation based in whole
6 or in part upon personal property taxes which it levied
7 pursuant to Section 6-507 or 6-512 of the Illinois Highway
8 Code and which was previously required to be paid over to a
9 municipality shall immediately pay over to that municipality a
10 proportionate share of the personal property replacement funds
11 which such township receives.
12 Any municipality or township, other than a municipality
13 with a population in excess of 500,000, which receives an
14 allocation based in whole or in part on personal property
15 taxes which it levied pursuant to Sections 3-1, 3-4 and 3-6 of
16 the Illinois Local Library Act and which was previously
17 required to be paid over to a public library shall immediately
18 pay over to that library a proportionate share of the personal
19 property tax replacement funds which such municipality or
20 township receives; provided that if such a public library has
21 converted to a library organized under the Illinois Public
22 Library District Act, regardless of whether such conversion
23 has occurred on, after or before January 1, 1988, such
24 proportionate share shall be immediately paid over to the
25 library district which maintains and operates the library.
26 However, any library that has converted prior to January 1,
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1 1988, and which hitherto has not received the personal
2 property tax replacement funds, shall receive such funds
3 commencing on January 1, 1988.
4 Any township which receives an allocation based in whole
5 or in part on personal property taxes which it levied pursuant
6 to Section 1c of the Public Graveyards Act and which taxes were
7 previously required to be paid over to or used for such public
8 cemetery or cemeteries shall immediately pay over to or use
9 for such public cemetery or cemeteries a proportionate share
10 of the personal property tax replacement funds which the
11 township receives.
12 Any taxing district which receives an allocation based in
13 whole or in part upon personal property taxes which it levied
14 for another governmental body or school district in Cook
15 County in 1976 or for another governmental body or school
16 district in the remainder of the State in 1977 shall
17 immediately pay over to that governmental body or school
18 district the amount of personal property replacement funds
19 which such governmental body or school district would receive
20 directly under the provisions of paragraph (2) of this
21 Section, had it levied its own taxes.
22 (1) The portion of the Personal Property Tax
23 Replacement Fund required to be distributed as of the time
24 allocation is required to be made shall be the amount
25 available in such Fund as of the time allocation is
26 required to be made.
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1 The amount available for distribution shall be the
2 total amount in the fund at such time minus the necessary
3 administrative and other authorized expenses as limited by
4 the appropriation and the amount determined by: (a) $2.8
5 million for fiscal year 1981; (b) for fiscal year 1982,
6 .54% of the funds distributed from the fund during the
7 preceding fiscal year; (c) for fiscal year 1983 through
8 fiscal year 1988, .54% of the funds distributed from the
9 fund during the preceding fiscal year less .02% of such
10 fund for fiscal year 1983 and less .02% of such funds for
11 each fiscal year thereafter; (d) for fiscal year 1989
12 through fiscal year 2011 no more than 105% of the actual
13 administrative expenses of the prior fiscal year; (e) for
14 fiscal year 2012 and beyond, a sufficient amount to pay
15 (i) stipends, additional compensation, salary
16 reimbursements, and other amounts directed to be paid out
17 of this Fund for local officials as authorized or required
18 by statute and (ii) the ordinary and contingent expenses
19 of the Property Tax Appeal Board and the expenses of the
20 Department of Revenue incurred in administering the
21 collection and distribution of moneys paid into the Fund;
22 (f) for fiscal years 2012 and 2013 only, a sufficient
23 amount to pay stipends, additional compensation, salary
24 reimbursements, and other amounts directed to be paid out
25 of this Fund for regional offices and officials as
26 authorized or required by statute; (g) for fiscal years
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1 2018 through 2027 2026 only, a sufficient amount to pay
2 amounts directed to be paid out of this Fund for public
3 community college base operating grants and local health
4 protection grants to certified local health departments as
5 authorized or required by appropriation or statute; and
6 (h) for fiscal years year 2026 and 2027 only, a sufficient
7 amount to pay amounts directed to be paid out of this Fund
8 for costs associated with the Illinois Century Network and
9 broadband projects as authorized or required by
10 appropriation or statute. Such portion of the fund shall
11 be determined after the transfer into the General Revenue
12 Fund due to refunds, if any, paid from the General Revenue
13 Fund during the preceding quarter. If at any time, for any
14 reason, there is insufficient amount in the Personal
15 Property Tax Replacement Fund for payments for regional
16 offices and officials or local officials or payment of
17 costs of administration or for transfers due to refunds at
18 the end of any particular month, the amount of such
19 insufficiency shall be carried over for the purposes of
20 payments for regional offices and officials, local
21 officials, transfers into the General Revenue Fund, and
22 costs of administration to the following month or months.
23 Net replacement revenue held, and defined above, shall be
24 transferred by the Treasurer and Comptroller to the
25 Personal Property Tax Replacement Fund within 10 days of
26 such certification.
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1 (2) Each quarterly allocation shall first be
2 apportioned in the following manner: 51.65% for taxing
3 districts in Cook County and 48.35% for taxing districts
4 in the remainder of the State.
5 The Personal Property Replacement Ratio of each taxing
6 district outside Cook County shall be the ratio which the Tax
7 Base of that taxing district bears to the Downstate Tax Base.
8 The Tax Base of each taxing district outside of Cook County is
9 the personal property tax collections for that taxing district
10 for the 1977 tax year. The Downstate Tax Base is the personal
11 property tax collections for all taxing districts in the State
12 outside of Cook County for the 1977 tax year. The Department of
13 Revenue shall have authority to review for accuracy and
14 completeness the personal property tax collections for each
15 taxing district outside Cook County for the 1977 tax year.
16 The Personal Property Replacement Ratio of each Cook
17 County taxing district shall be the ratio which the Tax Base of
18 that taxing district bears to the Cook County Tax Base. The Tax
19 Base of each Cook County taxing district is the personal
20 property tax collections for that taxing district for the 1976
21 tax year. The Cook County Tax Base is the personal property tax
22 collections for all taxing districts in Cook County for the
23 1976 tax year. The Department of Revenue shall have authority
24 to review for accuracy and completeness the personal property
25 tax collections for each taxing district within Cook County
26 for the 1976 tax year.
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1 For all purposes of this Section 12, amounts paid to a
2 taxing district for such tax years as may be applicable by a
3 foreign corporation under the provisions of Section 7-202 of
4 the Public Utilities Act, as amended, shall be deemed to be
5 personal property taxes collected by such taxing district for
6 such tax years as may be applicable. The Director shall
7 determine from the Illinois Commerce Commission, for any tax
8 year as may be applicable, the amounts so paid by any such
9 foreign corporation to any and all taxing districts. The
10 Illinois Commerce Commission shall furnish such information to
11 the Director. For all purposes of this Section 12, the
12 Director shall deem such amounts to be collected personal
13 property taxes of each such taxing district for the applicable
14 tax year or years.
15 Taxing districts located both in Cook County and in one or
16 more other counties shall receive both a Cook County
17 allocation and a Downstate allocation determined in the same
18 way as all other taxing districts.
19 If any taxing district in existence on July 1, 1979 ceases
20 to exist, or discontinues its operations, its Tax Base shall
21 thereafter be deemed to be zero. If the powers, duties and
22 obligations of the discontinued taxing district are assumed by
23 another taxing district, the Tax Base of the discontinued
24 taxing district shall be added to the Tax Base of the taxing
25 district assuming such powers, duties and obligations.
26 If 2 or more taxing districts in existence on July 1, 1979,
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1 or a successor or successors thereto shall consolidate into
2 one taxing district, the Tax Base of such consolidated taxing
3 district shall be the sum of the Tax Bases of each of the
4 taxing districts which have consolidated.
5 If a single taxing district in existence on July 1, 1979,
6 or a successor or successors thereto shall be divided into 2 or
7 more separate taxing districts, the tax base of the taxing
8 district so divided shall be allocated to each of the
9 resulting taxing districts in proportion to the then current
10 equalized assessed value of each resulting taxing district.
11 If a portion of the territory of a taxing district is
12 disconnected and annexed to another taxing district of the
13 same type, the Tax Base of the taxing district from which
14 disconnection was made shall be reduced in proportion to the
15 then current equalized assessed value of the disconnected
16 territory as compared with the then current equalized assessed
17 value within the entire territory of the taxing district prior
18 to disconnection, and the amount of such reduction shall be
19 added to the Tax Base of the taxing district to which
20 annexation is made.
21 If a community college district is created after July 1,
22 1979, beginning on January 1, 1996 (the effective date of
23 Public Act 89-327), its Tax Base shall be 3.5% of the sum of
24 the personal property tax collected for the 1977 tax year
25 within the territorial jurisdiction of the district.
26 The amounts allocated and paid to taxing districts
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1 pursuant to the provisions of Public Act 81-1st Special
2 Session-1 shall be deemed to be substitute revenues for the
3 revenues derived from taxes imposed on personal property
4 pursuant to the provisions of the "Revenue Act of 1939" or "An
5 Act for the assessment and taxation of private car line
6 companies", approved July 22, 1943, as amended, or Section 414
7 of the Illinois Insurance Code, prior to the abolition of such
8 taxes and shall be used for the same purposes as the revenues
9 derived from ad valorem taxes on real estate.
10 Moneys Monies received by any taxing districts from the
11 Personal Property Tax Replacement Fund shall be first applied
12 toward payment of the proportionate amount of debt service
13 which was previously levied and collected from extensions
14 against personal property on bonds outstanding as of December
15 31, 1978 and next applied toward payment of the proportionate
16 share of the pension or retirement obligations of the taxing
17 district which were previously levied and collected from
18 extensions against personal property. For each such
19 outstanding bond issue, the County Clerk shall determine the
20 percentage of the debt service which was collected from
21 extensions against real estate in the taxing district for 1978
22 taxes payable in 1979, as related to the total amount of such
23 levies and collections from extensions against both real and
24 personal property. For 1979 and subsequent years' taxes, the
25 County Clerk shall levy and extend taxes against the real
26 estate of each taxing district which will yield the said
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1 percentage or percentages of the debt service on such
2 outstanding bonds. The balance of the amount necessary to
3 fully pay such debt service shall constitute a first and prior
4 lien upon the moneys monies received by each such taxing
5 district through the Personal Property Tax Replacement Fund
6 and shall be first applied or set aside for such purpose. In
7 counties having fewer than 3,000,000 inhabitants, the
8 amendments to this paragraph as made by Public Act 81-1255
9 shall be first applicable to 1980 taxes to be collected in
10 1981.
11 (Source: P.A. 103-8, eff. 6-7-23; 103-588, eff. 6-5-24; 104-2,
12 eff. 6-16-25.)
13 Section 5-35. The Illinois Procurement Code is amended by
14 changing Sections 1-15.15 and 10-20 as follows:
15 (30 ILCS 500/1-15.15)
16 Sec. 1-15.15. Chief Procurement Officer. "Chief
17 Procurement Officer" means any of the 4 persons appointed or
18 approved by a majority of the members of the Executive Ethics
19 Commission:
20 (1) for procurements for (i) construction and
21 construction-related services committed by law to the
22 jurisdiction or responsibility of the Capital Development
23 Board or (ii) construction and construction-related
24 services committed by law to the jurisdiction or
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1 responsibility of the Department of Central Management
2 Services under Section 405-217 of the Department of
3 Central Management Services Law of the Civil
4 Administrative Code of Illinois and other related
5 provisions of this amendatory Act of the 104th General
6 Assembly, the independent chief procurement officer
7 appointed by a majority of the members of the Executive
8 Ethics Commission.
9 (2) for procurements for all construction,
10 construction-related services, operation of any facility,
11 and the provision of any construction or
12 construction-related service or activity committed by law
13 to the jurisdiction or responsibility of the Illinois
14 Department of Transportation, including the direct or
15 reimbursable expenditure of all federal funds for which
16 the Department of Transportation is responsible or
17 accountable for the use thereof in accordance with federal
18 law, regulation, or procedure, the independent chief
19 procurement officer appointed by the Secretary of
20 Transportation with the consent of the majority of the
21 members of the Executive Ethics Commission.
22 (3) for all procurements made by a public institution
23 of higher education, the independent chief procurement
24 officer appointed by a majority of the members of the
25 Executive Ethics Commission.
26 (4) (Blank).
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1 (5) for all other procurements, the independent chief
2 procurement officer appointed by a majority of the members
3 of the Executive Ethics Commission.
4 (Source: P.A. 104-2, eff. 6-16-25.)
5 (30 ILCS 500/10-20)
6 Sec. 10-20. Independent chief procurement officers.
7 (a) Appointment. Within 60 calendar days after July 1,
8 2010 (the effective date of Public Act 96-795), the Executive
9 Ethics Commission, with the advice and consent of the Senate
10 shall appoint or approve 4 chief procurement officers, one for
11 each of the following categories:
12 (1) for procurements for (i) construction and
13 construction-related services committed by law to the
14 jurisdiction or responsibility of the Capital Development
15 Board or (ii) construction-related services committed by
16 law to the jurisdiction or responsibility of the
17 Department of for Central Management Services under
18 Section 405-217 of the Department of Central Management
19 Services Law of the Civil Administrative Code of Illinois
20 and other related provisions of Public Act 104-2 this
21 amendatory Act of the 104th General Assembly;
22 (2) for procurements for all construction,
23 construction-related services, operation of any facility,
24 and the provision of any service or activity committed by
25 law to the jurisdiction or responsibility of the Illinois
HB2949 Enrolled - 211 - LRB104 09328 BDA 19386 b
1 Department of Transportation, including the direct or
2 reimbursable expenditure of all federal funds for which
3 the Department of Transportation is responsible or
4 accountable for the use thereof in accordance with federal
5 law, regulation, or procedure, the chief procurement
6 officer recommended for approval under this item appointed
7 by the Secretary of Transportation after consent by the
8 Executive Ethics Commission;
9 (3) for all procurements made by a public institution
10 of higher education; and
11 (4) for all other procurement needs of State agencies.
12 For fiscal years 2024 through 2027, 2025, and 2026, the
13 Executive Ethics Commission shall set aside from its
14 appropriation those amounts necessary for the use of the 4
15 chief procurement officers for the ordinary and contingent
16 expenses of their respective procurement offices. From the
17 amounts set aside by the Commission, each chief procurement
18 officer shall control the internal operations of his or her
19 procurement office and shall procure the necessary equipment,
20 materials, and services to perform the duties of that office,
21 including hiring necessary procurement personnel, legal
22 advisors, and other employees, and may establish, in the
23 exercise of the chief procurement officer's discretion, the
24 compensation of the office's employees, which includes the
25 State purchasing officers and any legal advisors. The
26 Executive Ethics Commission shall have no control over the
HB2949 Enrolled - 212 - LRB104 09328 BDA 19386 b
1 employees of the chief procurement officers. The Executive
2 Ethics Commission shall provide administrative support
3 services, including payroll, for each procurement office.
4 (b) Terms and independence. Each chief procurement officer
5 appointed under this Section shall serve for a term of 5 years
6 beginning on the date of the officer's appointment. The chief
7 procurement officer may be removed for cause after a hearing
8 by the Executive Ethics Commission. The Governor or the
9 director of a State agency directly responsible to the
10 Governor may institute a complaint against the officer by
11 filing such complaint with the Commission. The Commission
12 shall have a hearing based on the complaint. The officer and
13 the complainant shall receive reasonable notice of the hearing
14 and shall be permitted to present their respective arguments
15 on the complaint. After the hearing, the Commission shall make
16 a finding on the complaint and may take disciplinary action,
17 including, but not limited to, removal of the officer.
18 The salary of a chief procurement officer shall be
19 established by the Executive Ethics Commission and may not be
20 diminished during the officer's term. The salary may not
21 exceed the salary of the director of a State agency for which
22 the officer serves as chief procurement officer.
23 (c) Qualifications. In addition to any other requirement
24 or qualification required by State law, each chief procurement
25 officer must within 12 months of employment be a Certified
26 Professional Public Buyer or a Certified Public Purchasing
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1 Officer, pursuant to certification by the Universal Public
2 Purchasing Certification Council, and must reside in Illinois.
3 (d) Fiduciary duty. Each chief procurement officer owes a
4 fiduciary duty to the State.
5 (e) Vacancy. In case of a vacancy in one or more of the
6 offices of a chief procurement officer under this Section
7 during the recess of the Senate, the Executive Ethics
8 Commission shall make a temporary appointment until the next
9 meeting of the Senate, when the Executive Ethics Commission
10 shall nominate some person to fill the office, and any person
11 so nominated who is confirmed by the Senate shall hold office
12 during the remainder of the term and until his or her successor
13 is appointed and qualified. If the Senate is not in session at
14 the time Public Act 96-920 takes effect, the Executive Ethics
15 Commission shall make a temporary appointment as in the case
16 of a vacancy.
17 (f) (Blank).
18 (g) (Blank).
19 (Source: P.A. 103-8, eff. 6-7-23; 103-588, eff. 6-5-24;
20 103-605, eff. 7-1-24; 103-865, eff. 1-1-25; 104-2, eff.
21 6-16-25.)
22 Section 5-40. The Illinois Works Jobs Program Act is
23 amended by changing Section 20-15 as follows:
24 (30 ILCS 559/20-15)
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1 (Text of Section before amendment by P.A. 104-458)
2 Sec. 20-15. Illinois Works Preapprenticeship Program;
3 Illinois Works Bid Credit Program.
4 (a) The Illinois Works Preapprenticeship Program is
5 established and shall be administered by the Department. The
6 goal of the Illinois Works Preapprenticeship Program is to
7 create a network of community-based organizations throughout
8 the State that will recruit, prescreen, and provide
9 preapprenticeship skills training, for which participants may
10 attend free of charge and receive a stipend, to create a
11 qualified, diverse pipeline of workers who are prepared for
12 careers in the construction and building trades. Upon
13 completion of the Illinois Works Preapprenticeship Program,
14 the candidates will be skilled and work-ready.
15 (b) There is created the Illinois Works Fund, a special
16 fund in the State treasury. The Illinois Works Fund shall be
17 administered by the Department. The Illinois Works Fund shall
18 be used to provide funding for community-based organizations
19 throughout the State and to pay the associated operational
20 expenses of the Department in administering the Illinois Works
21 Preapprenticeship Program. In addition to any other transfers
22 that may be provided for by law, on and after July 1, 2019 at
23 the direction of the Director of the Governor's Office of
24 Management and Budget, the State Comptroller shall direct and
25 the State Treasurer shall transfer amounts not exceeding a
26 total of $50,000,000 from the Rebuild Illinois Projects Fund
HB2949 Enrolled - 215 - LRB104 09328 BDA 19386 b
1 to the Illinois Works Fund.
2 (b-5) In addition to any other transfers that may be
3 provided for by law, beginning July 1, 2024 and each July 1
4 thereafter, or as soon thereafter as practical, the State
5 Comptroller shall direct and the State Treasurer shall
6 transfer $27,500,000 from the Capital Projects Fund to the
7 Illinois Works Fund.
8 (c) Each community-based organization that receives
9 funding from the Illinois Works Fund shall provide an annual
10 report to the Illinois Works Review Panel by April 1 of each
11 calendar year. The annual report shall include the following
12 information:
13 (1) a description of the community-based
14 organization's recruitment, screening, and training
15 efforts;
16 (2) the number of individuals who apply to,
17 participate in, and complete the community-based
18 organization's program, broken down by race, gender, age,
19 and veteran status; and
20 (3) the number of the individuals referenced in item (2)
21 of this subsection who are initially accepted and placed
22 into apprenticeship programs in the construction and
23 building trades.
24 (d) The Department shall create and administer the
25 Illinois Works Bid Credit Program that shall provide economic
26 incentives, through bid credits, to encourage contractors and
HB2949 Enrolled - 216 - LRB104 09328 BDA 19386 b
1 subcontractors to provide contracting and employment
2 opportunities to historically underrepresented populations in
3 the construction industry.
4 The Illinois Works Bid Credit Program shall allow
5 contractors and subcontractors to earn bid credits for use
6 toward future bids for public works projects contracted by the
7 State or an agency of the State in order to increase the
8 chances that the contractor and the subcontractors will be
9 selected.
10 Contractors or subcontractors may be eligible to earn bid
11 credits for employing apprentices who have completed the
12 Illinois Works Preapprenticeship Program. Contractors or
13 subcontractors shall earn bid credits at a rate established by
14 the Department and based on labor hours worked by apprentices
15 who have completed the Illinois Works Preapprenticeship
16 Program. In order to earn bid credits, contractors and
17 subcontractors shall provide the Department with certified
18 payroll documenting the hours performed by apprentices who
19 have completed the Illinois Works Preapprenticeship Program.
20 Contractors and subcontractors can use bid credits toward
21 future bids for public works projects contracted or funded by
22 the State or an agency of the State in order to increase the
23 likelihood of being selected as the contractor for the public
24 works project toward which they have applied the bid credit.
25 The Department shall establish the rate by rule and shall
26 publish it on the Department's website. The rule may include
HB2949 Enrolled - 217 - LRB104 09328 BDA 19386 b
1 maximum bid credits allowed per contractor, per subcontractor,
2 per apprentice, per bid, or per year.
3 The Illinois Works Credit Bank is hereby created and shall
4 be administered by the Department. The Illinois Works Credit
5 Bank shall track the bid credits.
6 A contractor or subcontractor who has been awarded bid
7 credits under any other State program for employing
8 apprentices who have completed the Illinois Works
9 Preapprenticeship Program is not eligible to receive bid
10 credits under the Illinois Works Bid Credit Program relating
11 to the same contract.
12 The Department shall report to the Illinois Works Review
13 Panel the following: (i) the number of bid credits awarded by
14 the Department; (ii) the number of bid credits submitted by
15 the contractor or subcontractor to the agency administering
16 the public works contract; and (iii) the number of bid credits
17 accepted by the agency for such contract. Any agency that
18 awards bid credits pursuant to the Illinois Works Credit Bank
19 Program shall report to the Department the number of bid
20 credits it accepted for the public works contract.
21 Upon a finding that a contractor or subcontractor has
22 reported falsified records to the Department in order to
23 fraudulently obtain bid credits, the Department may bar the
24 contractor or subcontractor from participating in the Illinois
25 Works Bid Credit Program and may suspend the contractor or
26 subcontractor from bidding on or participating in any public
HB2949 Enrolled - 218 - LRB104 09328 BDA 19386 b
1 works project. False or fraudulent claims for payment relating
2 to false bid credits may be subject to damages and penalties
3 under applicable law.
4 (e) The Department shall adopt any rules deemed necessary
5 to implement this Section. In order to provide for the
6 expeditious and timely implementation of this Act, the
7 Department may adopt emergency rules. The adoption of
8 emergency rules authorized by this subsection is deemed to be
9 necessary for the public interest, safety, and welfare.
10 (Source: P.A. 103-8, eff. 6-7-23; 103-305, eff. 7-28-23;
11 103-588, eff. 6-5-24; 103-605, eff. 7-1-24; 104-2, eff.
12 6-16-25.)
13 (Text of Section after amendment by P.A. 104-458)
14 Sec. 20-15. Illinois Works Preapprenticeship Program;
15 Illinois Works Bid Credit Program.
16 (a) The Illinois Works Preapprenticeship Program is
17 established and shall be administered by the Department. The
18 goal of the Illinois Works Preapprenticeship Program is to
19 create a network of community-based organizations throughout
20 the State that will recruit, prescreen, and provide
21 preapprenticeship skills training, for which participants may
22 attend free of charge and receive a stipend, to create a
23 qualified, diverse pipeline of workers who are prepared for
24 careers in the construction and building trades. Upon
25 completion of the Illinois Works Preapprenticeship Program,
HB2949 Enrolled - 219 - LRB104 09328 BDA 19386 b
1 the candidates will be skilled and work-ready.
2 (b) There is created the Illinois Works Fund, a special
3 fund in the State treasury. The Illinois Works Fund shall be
4 administered by the Department. The Illinois Works Fund shall
5 be used to provide funding for community-based organizations
6 throughout the State and to pay the associated operational
7 expenses of the Department in administering the Illinois Works
8 Preapprenticeship Program. In addition to any other transfers
9 that may be provided for by law, on and after July 1, 2019 at
10 the direction of the Director of the Governor's Office of
11 Management and Budget, the State Comptroller shall direct and
12 the State Treasurer shall transfer amounts not exceeding a
13 total of $50,000,000 from the Rebuild Illinois Projects Fund
14 to the Illinois Works Fund.
15 (b-5) In addition to any other transfers that may be
16 provided for by law, beginning July 1, 2024 and each July 1
17 thereafter, or as soon thereafter as practical, the State
18 Comptroller shall direct and the State Treasurer shall
19 transfer $27,500,000 from the Capital Projects Fund to the
20 Illinois Works Fund.
21 (c) Each community-based organization that receives
22 funding from the Illinois Works Fund shall provide an annual
23 report to the Illinois Works Review Panel by April 1 of each
24 calendar year. The annual report shall include the following
25 information:
26 (1) a description of the community-based
HB2949 Enrolled - 220 - LRB104 09328 BDA 19386 b
1 organization's recruitment, screening, and training
2 efforts;
3 (2) the number of individuals who apply to,
4 participate in, and complete the community-based
5 organization's program, broken down by race, gender, age,
6 and veteran status; and
7 (3) the number of the individuals referenced in item (2)
8 of this subsection who are initially accepted and placed
9 into apprenticeship programs in the construction and
10 building trades.
11 (d) The Department shall create and administer the
12 Illinois Works Bid Credit Program that shall provide economic
13 incentives, through bid credits, to encourage contractors and
14 subcontractors to provide contracting and employment
15 opportunities to historically underrepresented populations in
16 the construction industry.
17 The Illinois Works Bid Credit Program shall allow
18 contractors and subcontractors to earn bid credits for use
19 toward future bids for public works projects contracted by the
20 State or an agency of the State in order to increase the
21 chances that the contractor and the subcontractors will be
22 selected.
23 Contractors or subcontractors may be eligible to earn bid
24 credits for employing apprentices who have been verified by
25 the Department to have completed the Illinois Works
26 Preapprenticeship Program, the Climate Works Preapprenticeship
HB2949 Enrolled - 221 - LRB104 09328 BDA 19386 b
1 Program, or the Highway Construction Careers Training Program.
2 Contractors or subcontractors shall earn bid credits at a rate
3 established by the Department and based on labor hours worked
4 by apprentices who have been verified by the Department to
5 have completed the Illinois Works Preapprenticeship Program,
6 the Climate Works Preapprenticeship Program, or the Highway
7 Construction Careers Training Program. In order to earn bid
8 credits, contractors and subcontractors shall provide the
9 Department with certified payroll documenting the hours
10 performed by apprentices who have been verified by the
11 Department to have completed the Illinois Works
12 Preapprenticeship Program, the Climate Works Preapprenticeship
13 Program, or the Highway Construction Careers Training Program.
14 Contractors and subcontractors can use bid credits toward
15 future bids for public works projects contracted or funded by
16 the State or an agency of the State in order to increase the
17 likelihood of being selected as the contractor for the public
18 works project toward which they have applied the bid credit.
19 The Department shall establish the rate by rule and shall
20 publish it on the Department's website. The rule may include
21 maximum bid credits allowed per contractor, per subcontractor,
22 per apprentice, per bid, or per year.
23 The Illinois Works Credit Bank is hereby created and shall
24 be administered by the Department. The Illinois Works Credit
25 Bank shall track the bid credits.
26 A contractor or subcontractor who has been awarded bid
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1 credits under any other State program for employing
2 apprentices who have completed the Illinois Works
3 Preapprenticeship Program is not eligible to receive bid
4 credits under the Illinois Works Bid Credit Program relating
5 to the same contract.
6 The Department shall report to the Illinois Works Review
7 Panel the following: (i) the number of bid credits awarded by
8 the Department; (ii) the number of bid credits submitted by
9 the contractor or subcontractor to the agency administering
10 the public works contract; and (iii) the number of bid credits
11 accepted by the agency for such contract. Any agency that
12 awards bid credits pursuant to the Illinois Works Credit Bank
13 Program shall report to the Department the number of bid
14 credits it accepted for the public works contract.
15 Upon a finding that a contractor or subcontractor has
16 reported falsified records to the Department in order to
17 fraudulently obtain bid credits, the Department may bar the
18 contractor or subcontractor from participating in the Illinois
19 Works Bid Credit Program and may suspend the contractor or
20 subcontractor from bidding on or participating in any public
21 works project. False or fraudulent claims for payment relating
22 to false bid credits may be subject to damages and penalties
23 under applicable law.
24 (e) The Department shall adopt any rules deemed necessary
25 to implement this Section. In order to provide for the
26 expeditious and timely implementation of this Act, the
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1 Department may adopt emergency rules. The adoption of
2 emergency rules authorized by this subsection is deemed to be
3 necessary for the public interest, safety, and welfare.
4 (Source: P.A. 103-8, eff. 6-7-23; 103-305, eff. 7-28-23;
5 103-588, eff. 6-5-24; 103-605, eff. 7-1-24; 104-2, eff.
6 6-16-25; 104-458, eff. 6-1-26.)
7 Section 5-42. The Illinois Coal Technology Development
8 Assistance Act is amended by changing Section 3 as follows:
9 (30 ILCS 730/3) (from Ch. 96 1/2, par. 8203)
10 Sec. 3. Transfers to Coal Technology Development
11 Assistance Fund.
12 (a) As soon as may be practicable after the first day of
13 each month, the Department of Revenue shall certify to the
14 Treasurer an amount equal to 1/64 of the revenue realized from
15 the tax imposed by the Electricity Excise Tax Law, Section 2 of
16 the Public Utilities Revenue Act, Section 2 of the Messages
17 Tax Act, and Section 2 of the Gas Revenue Tax Act, during the
18 preceding month. Upon receipt of the certification, the
19 Treasurer shall transfer the amount shown on such
20 certification from the General Revenue Fund to the Coal
21 Technology Development Assistance Fund, which is hereby
22 created as a special fund in the State treasury, except that no
23 transfer shall be made in any month in which the Fund has
24 reached the following balance:
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1 (1) (Blank).
2 (2) (Blank).
3 (3) (Blank).
4 (4) (Blank).
5 (5) (Blank).
6 (6) Except Expect as otherwise provided in subsection
7 (b), during fiscal year 2006 and each fiscal year
8 thereafter, an amount equal to the sum of $10,000,000 plus
9 additional moneys deposited into the Coal Technology
10 Development Assistance Fund from the Renewable Energy
11 Resources and Coal Technology Development Assistance
12 Charge under Section 6.5 of the Renewable Energy, Energy
13 Efficiency, and Coal Resources Development Law of 1997.
14 (b) During fiscal years 2019 through 2022 and during
15 fiscal year 2027 only, the Treasurer shall make no transfers
16 from the General Revenue Fund to the Coal Technology
17 Development Assistance Fund.
18 (Source: P.A. 101-10, eff. 6-5-19; 101-636, eff. 6-10-20;
19 102-16, eff. 6-17-21.)
20 Section 5-43. The Illinois Equal Justice Act is amended by
21 changing Section 15 as follows:
22 (30 ILCS 765/15) (from Ch. 5, par. 2050-15)
23 Sec. 15. Foundation; distribution of funds to legal
24 information centers, regional legal services hotlines, dispute
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1 resolution centers, self-help assistance desks, or civil legal
2 services providers.
3 (a) The Foundation shall establish and administer the
4 Illinois Equal Justice Fund. The Fund consists of all moneys
5 remitted to the Foundation under the terms of this Act. The
6 Foundation must deposit all moneys received under this Act
7 into interest-bearing accounts. Administration and
8 distribution of these funds by the Foundation does not alter
9 their character as public funds or alter the fiduciary
10 responsibilities attendant to the administration of public
11 funds.
12 (b) Through State Fiscal Year 2026, the The Foundation may
13 annually retain a portion of the amounts it receives under
14 this Section, not to exceed 5% of the amounts received by the
15 Foundation under this Act, to reimburse the Foundation for the
16 actual cost of administering grants and making the
17 distributions required under this Act during that year.
18 Beginning in State Fiscal Year 2027, the Foundation may
19 annually retain a portion of the amounts it receives under
20 this Section, not to exceed 15% of the amounts received by the
21 Foundation under this Act, to reimburse the Foundation for the
22 actual cost of administering grants and making the
23 distributions required under this Act during that year.
24 (c) The distribution of moneys available after
25 administrative costs shall be made by the Foundation in the
26 following manner:
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1 (1) The Foundation shall distribute moneys to legal
2 information centers that have demonstrated or demonstrate
3 an ability to provide the services described in Section 10
4 of this Act and that otherwise comply with the
5 requirements of this Act with the objective that one or
6 more legal information centers will be operated in each
7 judicial circuit of this State.
8 (2) The Foundation shall distribute funds to regional
9 legal services hotlines that have demonstrated or
10 demonstrate an ability to provide the services described
11 in Section 10 of this Act and that otherwise comply with
12 the requirements of this Act.
13 (3) The Foundation shall distribute funds to self-help
14 assistance desks that have demonstrated or demonstrate an
15 ability to provide the services described in Section 10 of
16 this Act and that otherwise comply with the requirements
17 of this Act.
18 (4) The Foundation shall distribute funds to dispute
19 resolution centers that have demonstrated or demonstrate
20 compliance with the requirements of Section 5 of the
21 Illinois Not-For-Profit Dispute Resolution Center Act.
22 (5) The Foundation shall distribute funds to qualified
23 civil legal services providers operating in one or more
24 counties within this State. The Foundation shall determine
25 the amounts to be distributed to each qualified civil
26 legal services provider based upon the following criteria:
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1 (A) the number of eligible clients served and the
2 nature of the civil legal services caseload of each
3 qualified civil legal services provider compared to
4 all other qualified civil legal services providers in
5 this State;
6 (B) the qualified civil legal services provider's
7 satisfactory compliance with Section 50 of this Act;
8 and
9 (C) the qualified civil legal services provider's
10 general compliance with the following standards:
11 (i) the quality, feasibility, and
12 cost-effectiveness of the civil legal services
13 provider's legal services as evidenced by, among
14 other things, the experience of the civil legal
15 services provider's staff with the delivery of the
16 type of legal assistance contemplated under the
17 proposal; compatibility with the American Bar
18 Association's Standards for Providers of Civil
19 Legal Services for the Poor, where applicable; the
20 civil legal services provider's compliance
21 experience with other funding sources or
22 regulatory agencies, including but not limited to
23 federal or State agencies, bar associations or
24 foundations, courts, IOLTA programs, and private
25 foundations; the reputations of the civil legal
26 services provider's principals and key staff; and
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1 the civil legal services provider's capacity to
2 ensure continuity in representation of eligible
3 clients with pending matters, including pending
4 matters referred from other legal services
5 providers;
6 (ii) the civil legal services provider's
7 knowledge of the various components of the legal
8 services delivery system in the State and its
9 willingness to coordinate with them as
10 appropriate, including its capacity to:
11 (I) develop and increase resources from
12 funds other than those provided under this
13 Act; and
14 (II) cooperate with State and local bar
15 associations, private attorneys, and pro bono
16 programs to increase the involvement of
17 private attorneys in the delivery of legal
18 assistance and the availability of pro bono
19 legal services to eligible clients; and
20 (iii) the civil legal services provider's
21 knowledge and willingness to cooperate with other
22 civil legal services providers, community groups,
23 public interest organizations, and human services
24 providers in a manner that is consistent with the
25 Illinois Rules of Professional Conduct.
26 (d) The Foundation must give annual notice of the amount
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1 of moneys available for distribution; the procedure by which
2 legal information centers, regional legal services hotlines,
3 dispute resolution centers, self-help assistance desks, and
4 qualified civil legal services providers can apply for moneys;
5 and the schedule for review and distribution of moneys under
6 this Act.
7 (e) The governing board of the Foundation may adopt
8 regulations and procedures necessary to implement and enforce
9 this Act and to ensure that the moneys allocated under this Act
10 are used to provide services to persons in accordance with the
11 terms of this Act.
12 In adopting the regulations, the governing board must
13 comply with the following procedures:
14 (1) the governing board must publish a preliminary
15 draft of the regulations and procedures that must be
16 distributed, together with notice of the comment period,
17 to members of the Foundation, potential recipients of
18 moneys, and other interested parties that the Foundation
19 considers appropriate; and
20 (2) the governing board must allow a reasonable time
21 period for affected and interested parties to present
22 written comment regarding the proposed regulations and
23 procedures before the governing board adopts final
24 regulations and procedures.
25 (f) The Foundation shall make payments to recipients on a
26 calendar-year basis in quarterly installments.
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1 (Source: P.A. 91-584, eff. 1-1-00.)
2 Section 5-45. The Illinois Income Tax Act is amended by
3 changing Sections 901 and 917 as follows:
4 (35 ILCS 5/901)
5 Sec. 901. Collection authority.
6 (a) In general. The Department shall collect the taxes
7 imposed by this Act. The Department shall collect certified
8 past due child support amounts under Section 2505-650 of the
9 Department of Revenue Law of the Civil Administrative Code of
10 Illinois. Except as provided in subsections (b), (c), (e),
11 (f), (g), and (h) of this Section, money collected pursuant to
12 subsections (a) and (b) of Section 201 of this Act shall be
13 paid into the General Revenue Fund in the State treasury;
14 money collected pursuant to subsections (c) and (d) of Section
15 201 of this Act shall be paid into the Personal Property Tax
16 Replacement Fund, a special fund in the State treasury
17 Treasury; and money collected under Section 2505-650 of the
18 Department of Revenue Law of the Civil Administrative Code of
19 Illinois shall be paid into the Child Support Enforcement
20 Trust Fund, a special fund outside the State treasury
21 Treasury, or to the State Disbursement Unit established under
22 Section 10-26 of the Illinois Public Aid Code, as directed by
23 the Department of Healthcare and Family Services.
24 (b) Local Government Distributive Fund. Beginning August
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1 1, 2017 and continuing through July 31, 2022, the Treasurer
2 shall transfer each month from the General Revenue Fund to the
3 Local Government Distributive Fund an amount equal to the sum
4 of: (i) 6.06% (10% of the ratio of the 3% individual income tax
5 rate prior to 2011 to the 4.95% individual income tax rate
6 after July 1, 2017) of the net revenue realized from the tax
7 imposed by subsections (a) and (b) of Section 201 of this Act
8 upon individuals, trusts, and estates during the preceding
9 month; (ii) 6.85% (10% of the ratio of the 4.8% corporate
10 income tax rate prior to 2011 to the 7% corporate income tax
11 rate after July 1, 2017) of the net revenue realized from the
12 tax imposed by subsections (a) and (b) of Section 201 of this
13 Act upon corporations during the preceding month; and (iii)
14 beginning February 1, 2022, 6.06% of the net revenue realized
15 from the tax imposed by subsection (p) of Section 201 of this
16 Act upon electing pass-through entities. Beginning August 1,
17 2022 and continuing through July 31, 2023, the Treasurer shall
18 transfer each month from the General Revenue Fund to the Local
19 Government Distributive Fund an amount equal to the sum of:
20 (i) 6.16% of the net revenue realized from the tax imposed by
21 subsections (a) and (b) of Section 201 of this Act upon
22 individuals, trusts, and estates during the preceding month;
23 (ii) 6.85% of the net revenue realized from the tax imposed by
24 subsections (a) and (b) of Section 201 of this Act upon
25 corporations during the preceding month; and (iii) 6.16% of
26 the net revenue realized from the tax imposed by subsection
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1 (p) of Section 201 of this Act upon electing pass-through
2 entities. Beginning August 1, 2023, the Treasurer shall
3 transfer each month from the General Revenue Fund to the Local
4 Government Distributive Fund an amount equal to the sum of:
5 (i) 6.47% of the net revenue realized from the tax imposed by
6 subsections (a) and (b) of Section 201 of this Act upon
7 individuals, trusts, and estates during the preceding month;
8 (ii) 6.85% of the net revenue realized from the tax imposed by
9 subsections (a) and (b) of Section 201 of this Act upon
10 corporations during the preceding month; and (iii) 6.47% of
11 the net revenue realized from the tax imposed by subsection
12 (p) of Section 201 of this Act upon electing pass-through
13 entities. Net revenue realized for a month shall be defined as
14 the revenue from the tax imposed by subsections (a) and (b) of
15 Section 201 of this Act which is deposited into the General
16 Revenue Fund, the Education Assistance Fund, the Income Tax
17 Surcharge Local Government Distributive Fund, the Fund for the
18 Advancement of Education, and the Commitment to Human Services
19 Fund during the month minus the amount paid out of the General
20 Revenue Fund in State warrants during that same month as
21 refunds to taxpayers for overpayment of liability under the
22 tax imposed by subsections (a) and (b) of Section 201 of this
23 Act.
24 Notwithstanding any provision of law to the contrary,
25 beginning on July 6, 2017 (the effective date of Public Act
26 100-23), those amounts required under this subsection (b) to
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1 be transferred by the Treasurer into the Local Government
2 Distributive Fund from the General Revenue Fund shall be
3 directly deposited into the Local Government Distributive Fund
4 as the revenue is realized from the tax imposed by subsections
5 (a) and (b) of Section 201 of this Act.
6 (c) Deposits Into Income Tax Refund Fund.
7 (1) Beginning on January 1, 1989 and thereafter, the
8 Department shall deposit a percentage of the amounts
9 collected pursuant to subsections (a) and (b)(1), (2), and
10 (3) of Section 201 of this Act into a fund in the State
11 treasury known as the Income Tax Refund Fund. Beginning
12 with State fiscal year 1990 and for each fiscal year
13 thereafter, the percentage deposited into the Income Tax
14 Refund Fund during a fiscal year shall be the Annual
15 Percentage. For fiscal year 2011, the Annual Percentage
16 shall be 8.75%. For fiscal year 2012, the Annual
17 Percentage shall be 8.75%. For fiscal year 2013, the
18 Annual Percentage shall be 9.75%. For fiscal year 2014,
19 the Annual Percentage shall be 9.5%. For fiscal year 2015,
20 the Annual Percentage shall be 10%. For fiscal year 2018,
21 the Annual Percentage shall be 9.8%. For fiscal year 2019,
22 the Annual Percentage shall be 9.7%. For fiscal year 2020,
23 the Annual Percentage shall be 9.5%. For fiscal year 2021,
24 the Annual Percentage shall be 9%. For fiscal year 2022,
25 the Annual Percentage shall be 9.25%. For fiscal year
26 2023, the Annual Percentage shall be 9.25%. For fiscal
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1 year 2024, the Annual Percentage shall be 9.15%. For
2 fiscal year 2025, the Annual Percentage shall be 9.15%.
3 For fiscal year 2026, the Annual Percentage shall be
4 9.15%. For fiscal year 2027, the Annual Percentage shall
5 be 9.15%. For all other fiscal years, the Annual
6 Percentage shall be calculated as a fraction, the
7 numerator of which shall be the amount of refunds approved
8 for payment by the Department during the preceding fiscal
9 year as a result of overpayment of tax liability under
10 subsections (a) and (b)(1), (2), and (3) of Section 201 of
11 this Act plus the amount of such refunds remaining
12 approved but unpaid at the end of the preceding fiscal
13 year, minus the amounts transferred into the Income Tax
14 Refund Fund from the Tobacco Settlement Recovery Fund, and
15 the denominator of which shall be the amounts which will
16 be collected pursuant to subsections (a) and (b)(1), (2),
17 and (3) of Section 201 of this Act during the preceding
18 fiscal year; except that in State fiscal year 2002, the
19 Annual Percentage shall in no event exceed 7.6%. The
20 Director of Revenue shall certify the Annual Percentage to
21 the Comptroller on the last business day of the fiscal
22 year immediately preceding the fiscal year for which it is
23 to be effective.
24 (2) Beginning on January 1, 1989 and thereafter, the
25 Department shall deposit a percentage of the amounts
26 collected pursuant to subsections (a) and (b)(6), (7), and
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1 (8), (c) and (d) of Section 201 of this Act into a fund in
2 the State treasury known as the Income Tax Refund Fund.
3 Beginning with State fiscal year 1990 and for each fiscal
4 year thereafter, the percentage deposited into the Income
5 Tax Refund Fund during a fiscal year shall be the Annual
6 Percentage. For fiscal year 2011, the Annual Percentage
7 shall be 17.5%. For fiscal year 2012, the Annual
8 Percentage shall be 17.5%. For fiscal year 2013, the
9 Annual Percentage shall be 14%. For fiscal year 2014, the
10 Annual Percentage shall be 13.4%. For fiscal year 2015,
11 the Annual Percentage shall be 14%. For fiscal year 2018,
12 the Annual Percentage shall be 17.5%. For fiscal year
13 2019, the Annual Percentage shall be 15.5%. For fiscal
14 year 2020, the Annual Percentage shall be 14.25%. For
15 fiscal year 2021, the Annual Percentage shall be 14%. For
16 fiscal year 2022, the Annual Percentage shall be 15%. For
17 fiscal year 2023, the Annual Percentage shall be 14.5%.
18 For fiscal year 2024, the Annual Percentage shall be 14%.
19 For fiscal year 2025, the Annual Percentage shall be 14%.
20 For fiscal year 2026, the Annual Percentage shall be 14%.
21 For fiscal year 2027, the Annual Percentage shall be 14%.
22 For all other fiscal years, the Annual Percentage shall be
23 calculated as a fraction, the numerator of which shall be
24 the amount of refunds approved for payment by the
25 Department during the preceding fiscal year as a result of
26 overpayment of tax liability under subsections (a) and
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1 (b)(6), (7), and (8), (c) and (d) of Section 201 of this
2 Act plus the amount of such refunds remaining approved but
3 unpaid at the end of the preceding fiscal year, and the
4 denominator of which shall be the amounts which will be
5 collected pursuant to subsections (a) and (b)(6), (7), and
6 (8), (c) and (d) of Section 201 of this Act during the
7 preceding fiscal year; except that in State fiscal year
8 2002, the Annual Percentage shall in no event exceed 23%.
9 The Director of Revenue shall certify the Annual
10 Percentage to the Comptroller on the last business day of
11 the fiscal year immediately preceding the fiscal year for
12 which it is to be effective.
13 (3) The Comptroller shall order transferred and the
14 Treasurer shall transfer from the Tobacco Settlement
15 Recovery Fund to the Income Tax Refund Fund (i)
16 $35,000,000 in January, 2001, (ii) $35,000,000 in January,
17 2002, and (iii) $35,000,000 in January, 2003.
18 (d) Expenditures from Income Tax Refund Fund.
19 (1) Beginning January 1, 1989, money in the Income Tax
20 Refund Fund shall be expended exclusively for the purpose
21 of paying refunds resulting from overpayment of tax
22 liability under Section 201 of this Act and for making
23 transfers pursuant to this subsection (d), except that in
24 State fiscal years 2022 and 2023, moneys in the Income Tax
25 Refund Fund shall also be used to pay one-time rebate
26 payments as provided under Sections 208.5 and 212.1.
HB2949 Enrolled - 237 - LRB104 09328 BDA 19386 b
1 (2) The Director shall order payment of refunds
2 resulting from overpayment of tax liability under Section
3 201 of this Act from the Income Tax Refund Fund only to the
4 extent that amounts collected pursuant to Section 201 of
5 this Act and transfers pursuant to this subsection (d) and
6 item (3) of subsection (c) have been deposited and
7 retained in the Fund.
8 (3) As soon as possible after the end of each fiscal
9 year, the Director shall order transferred and the State
10 Treasurer and State Comptroller shall transfer from the
11 Income Tax Refund Fund to the Personal Property Tax
12 Replacement Fund an amount, certified by the Director to
13 the Comptroller, equal to the excess of the amount
14 collected pursuant to subsections (c) and (d) of Section
15 201 of this Act deposited into the Income Tax Refund Fund
16 during the fiscal year over the amount of refunds
17 resulting from overpayment of tax liability under
18 subsections (c) and (d) of Section 201 of this Act paid
19 from the Income Tax Refund Fund during the fiscal year.
20 (4) As soon as possible after the end of each fiscal
21 year, the Director shall order transferred and the State
22 Treasurer and State Comptroller shall transfer from the
23 Personal Property Tax Replacement Fund to the Income Tax
24 Refund Fund an amount, certified by the Director to the
25 Comptroller, equal to the excess of the amount of refunds
26 resulting from overpayment of tax liability under
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1 subsections (c) and (d) of Section 201 of this Act paid
2 from the Income Tax Refund Fund during the fiscal year
3 over the amount collected pursuant to subsections (c) and
4 (d) of Section 201 of this Act deposited into the Income
5 Tax Refund Fund during the fiscal year.
6 (4.5) As soon as possible after the end of fiscal year
7 1999 and of each fiscal year thereafter, the Director
8 shall order transferred and the State Treasurer and State
9 Comptroller shall transfer from the Income Tax Refund Fund
10 to the General Revenue Fund any surplus remaining in the
11 Income Tax Refund Fund as of the end of such fiscal year;
12 excluding for fiscal years 2000, 2001, and 2002 amounts
13 attributable to transfers under item (3) of subsection (c)
14 less refunds resulting from the earned income tax credit,
15 and excluding for fiscal year 2022 amounts attributable to
16 transfers from the General Revenue Fund authorized by
17 Public Act 102-700. For purposes of this item (4.5),
18 "surplus" means the cash balance in the Income Tax Refund
19 Fund at the end of such fiscal year, less amounts
20 attributable to transfers under item (3) of this
21 subsection (d).
22 (5) This Act shall constitute an irrevocable and
23 continuing appropriation from the Income Tax Refund Fund
24 for the purposes of (i) paying refunds upon the order of
25 the Director in accordance with the provisions of this
26 Section and (ii) paying one-time rebate payments under
HB2949 Enrolled - 239 - LRB104 09328 BDA 19386 b
1 Sections 208.5 and 212.1.
2 (e) Deposits into the Education Assistance Fund and the
3 Income Tax Surcharge Local Government Distributive Fund. On
4 July 1, 1991, and thereafter, of the amounts collected
5 pursuant to subsections (a) and (b) of Section 201 of this Act,
6 minus deposits into the Income Tax Refund Fund, the Department
7 shall deposit 7.3% into the Education Assistance Fund in the
8 State treasury Treasury. Beginning July 1, 1991, and
9 continuing through January 31, 1993, of the amounts collected
10 pursuant to subsections (a) and (b) of Section 201 of the
11 Illinois Income Tax Act, minus deposits into the Income Tax
12 Refund Fund, the Department shall deposit 3.0% into the Income
13 Tax Surcharge Local Government Distributive Fund in the State
14 treasury Treasury. Beginning February 1, 1993 and continuing
15 through June 30, 1993, of the amounts collected pursuant to
16 subsections (a) and (b) of Section 201 of the Illinois Income
17 Tax Act, minus deposits into the Income Tax Refund Fund, the
18 Department shall deposit 4.4% into the Income Tax Surcharge
19 Local Government Distributive Fund in the State treasury
20 Treasury. Beginning July 1, 1993, and continuing through June
21 30, 1994, of the amounts collected under subsections (a) and
22 (b) of Section 201 of this Act, minus deposits into the Income
23 Tax Refund Fund, the Department shall deposit 1.475% into the
24 Income Tax Surcharge Local Government Distributive Fund in the
25 State treasury Treasury.
26 (f) Deposits into the Fund for the Advancement of
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1 Education. Beginning February 1, 2015, the Department shall
2 deposit the following portions of the revenue realized from
3 the tax imposed upon individuals, trusts, and estates by
4 subsections (a) and (b) of Section 201 of this Act, minus
5 deposits into the Income Tax Refund Fund, into the Fund for the
6 Advancement of Education:
7 (1) beginning February 1, 2015, and prior to February
8 1, 2025, 1/30; and
9 (2) beginning February 1, 2025, 1/26.
10 If the rate of tax imposed by subsection (a) and (b) of
11 Section 201 is reduced pursuant to Section 201.5 of this Act,
12 the Department shall not make the deposits required by this
13 subsection (f) on or after the effective date of the
14 reduction.
15 (g) Deposits into the Commitment to Human Services Fund.
16 Beginning February 1, 2015, the Department shall deposit the
17 following portions of the revenue realized from the tax
18 imposed upon individuals, trusts, and estates by subsections
19 (a) and (b) of Section 201 of this Act, minus deposits into the
20 Income Tax Refund Fund, into the Commitment to Human Services
21 Fund:
22 (1) beginning February 1, 2015, and prior to February
23 1, 2025, 1/30; and
24 (2) beginning February 1, 2025, 1/26.
25 If the rate of tax imposed by subsection (a) and (b) of
26 Section 201 is reduced pursuant to Section 201.5 of this Act,
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1 the Department shall not make the deposits required by this
2 subsection (g) on or after the effective date of the
3 reduction.
4 (h) Deposits into the Tax Compliance and Administration
5 Fund. Beginning on the first day of the first calendar month to
6 occur on or after August 26, 2014 (the effective date of Public
7 Act 98-1098), each month the Department shall pay into the Tax
8 Compliance and Administration Fund, to be used, subject to
9 appropriation, to fund additional auditors and compliance
10 personnel at the Department, an amount equal to 1/12 of 5% of
11 the cash receipts collected during the preceding fiscal year
12 by the Audit Bureau of the Department from the tax imposed by
13 subsections (a), (b), (c), and (d) of Section 201 of this Act,
14 net of deposits into the Income Tax Refund Fund made from those
15 cash receipts.
16 (Source: P.A. 103-8, eff. 6-7-23; 103-154, eff. 6-30-23;
17 103-588, eff. 6-5-24; 104-2, eff. 6-16-25; 104-6, eff.
18 6-16-25; revised 9-10-25.)
19 (35 ILCS 5/917) (from Ch. 120, par. 9-917)
20 Sec. 917. Confidentiality and information sharing.
21 (a) Confidentiality. Except as provided in this Section,
22 all information received by the Department from returns filed
23 under this Act, or from any investigation conducted under the
24 provisions of this Act, shall be confidential, except for
25 official purposes within the Department or pursuant to
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1 official procedures for collection of any State tax or
2 pursuant to an investigation or audit by the Illinois State
3 Scholarship Commission of a delinquent student loan or
4 monetary award or enforcement of any civil or criminal penalty
5 or sanction imposed by this Act or by another statute imposing
6 a State tax, and any person who divulges any such information
7 in any manner, except for such purposes and pursuant to order
8 of the Director or in accordance with a proper judicial order,
9 shall be guilty of a Class A misdemeanor. However, the
10 provisions of this paragraph are not applicable to information
11 furnished to (i) the Department of Healthcare and Family
12 Services (formerly Department of Public Aid), State's
13 Attorneys, and the Attorney General for child support
14 enforcement purposes and (ii) a licensed attorney representing
15 the taxpayer where an appeal or a protest has been filed on
16 behalf of the taxpayer. If it is necessary to file information
17 obtained pursuant to this Act in a child support enforcement
18 proceeding, the information shall be filed under seal. The
19 furnishing upon request of the Auditor General, or his or her
20 authorized agents, for official use of returns filed and
21 information related thereto under this Act is deemed to be an
22 official purpose within the Department within the meaning of
23 this Section.
24 (b) Public information. Nothing contained in this Act
25 shall prevent the Director from publishing or making available
26 to the public the names and addresses of persons filing
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1 returns under this Act, or from publishing or making available
2 reasonable statistics concerning the operation of the tax
3 wherein the contents of returns are grouped into aggregates in
4 such a way that the information contained in any individual
5 return shall not be disclosed.
6 (c) Governmental agencies.
7 (1) The Director may make available to the Secretary
8 of the Treasury of the United States or his delegate, or
9 the proper officer or his delegate of any other state
10 imposing a tax upon or measured by income, for exclusively
11 official purposes, information received by the Department
12 in the administration of this Act, but such permission
13 shall be granted only if the United States or such other
14 state, as the case may be, grants the Department
15 substantially similar privileges.
16 (2) The Director may exchange information with the
17 Department of Healthcare and Family Services and the
18 Department of Human Services (acting as successor to the
19 Department of Public Aid under the Department of Human
20 Services Act) for the purpose of verifying sources and
21 amounts of income and for other purposes directly
22 connected with the administration of this Act, the
23 Illinois Public Aid Code, and any other health benefit
24 program administered by the State.
25 (3) The Director may exchange information with the
26 Director of the Department of Employment Security for the
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1 purpose of verifying sources and amounts of income and for
2 other purposes directly connected with the administration
3 of this Act and Acts administered by the Department of
4 Employment Security.
5 (4) The Director may make available to the Illinois
6 Workers' Compensation Commission information regarding
7 employers for the purpose of verifying the insurance
8 coverage required under the Workers' Compensation Act and
9 Workers' Occupational Diseases Act.
10 (5) The Director may exchange information with the
11 Illinois Department on Aging for the purpose of verifying
12 sources and amounts of income for purposes directly
13 related to confirming eligibility for participation in the
14 programs of benefits authorized by the Senior Citizens and
15 Persons with Disabilities Property Tax Relief and
16 Pharmaceutical Assistance Act.
17 (6) The Director may exchange information with the
18 State Treasurer's Office and the Department of Employment
19 Security for the purpose of implementing, administering,
20 and enforcing the Illinois Secure Choice Savings Program
21 Act.
22 (7) The Director may exchange information with the
23 State Treasurer's Office for the purpose of administering
24 the Revised Uniform Unclaimed Property Act or successor
25 Acts.
26 (8) The Director may make information available to the
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1 Secretary of State for the purpose of administering
2 Section 5-901 of the Illinois Vehicle Code.
3 (9) The Director may exchange information with the
4 State Treasurer's Office for the purpose of administering
5 the Illinois Higher Education Savings Program established
6 under Section 16.8 of the State Treasurer Act.
7 (10) The Director may make individual income tax
8 information available to the State health benefits
9 exchange, as defined in Section 513, if the disclosure is
10 authorized by the taxpayer pursuant to Section 513.
11 (11) The Director may make information available to
12 the Department of Labor for the purpose of administering
13 the Equal Pay Act of 2003.
14 (12) The Director may make available to any State
15 agency, including the Illinois Supreme Court, which
16 licenses persons to engage in any occupation, information
17 that a person licensed by such agency has failed to file
18 returns under this Act or pay the tax, penalty and
19 interest shown therein, or has failed to pay any final
20 assessment of tax, penalty or interest due under this Act.
21 (13) The Director may make available to any State
22 agency, including the Illinois Supreme Court, information
23 regarding whether a bidder, contractor, or an affiliate of
24 a bidder or contractor has failed to file returns under
25 this Act or pay the tax, penalty, and interest shown
26 therein, or has failed to pay any final assessment of tax,
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1 penalty, or interest due under this Act, for the limited
2 purpose of enforcing bidder and contractor certifications.
3 For purposes of this Section, the term "affiliate" means
4 any entity that (1) directly, indirectly, or
5 constructively controls another entity, (2) is directly,
6 indirectly, or constructively controlled by another
7 entity, or (3) is subject to the control of a common
8 entity. For purposes of this subsection (c) (a), an entity
9 controls another entity if it owns, directly or
10 individually, more than 10% of the voting securities of
11 that entity. As used in this subsection (c) (a), the term
12 "voting security" means a security that (1) confers upon
13 the holder the right to vote for the election of members of
14 the board of directors or similar governing body of the
15 business or (2) is convertible into, or entitles the
16 holder to receive upon its exercise, a security that
17 confers such a right to vote. A general partnership
18 interest is a voting security.
19 (14) The Director may make available to any State
20 agency, including the Illinois Supreme Court, units of
21 local government, and school districts, information
22 regarding whether a bidder or contractor is an affiliate
23 of a person who is not collecting and remitting Illinois
24 Use taxes, for the limited purpose of enforcing bidder and
25 contractor certifications.
26 (15) The Director may also make available to the
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1 Secretary of State information that a corporation which
2 has been issued a certificate of incorporation by the
3 Secretary of State has failed to file returns under this
4 Act or pay the tax, penalty and interest shown therein, or
5 has failed to pay any final assessment of tax, penalty or
6 interest due under this Act. An assessment is final when
7 all proceedings in court for review of such assessment
8 have terminated or the time for the taking thereof has
9 expired without such proceedings being instituted. For
10 taxable years ending on or after December 31, 1987, the
11 Director may make available to the Director or principal
12 officer of any Department of the State of Illinois,
13 information that a person employed by such Department has
14 failed to file returns under this Act or pay the tax,
15 penalty and interest shown therein. For purposes of this
16 paragraph, the word "Department" shall have the same
17 meaning as provided in Section 3 of the State Employees
18 Group Insurance Act of 1971.
19 (d) The Director shall make available for public
20 inspection in the Department's principal office and for
21 publication, at cost, administrative decisions issued on or
22 after January 1, 1995. These decisions are to be made
23 available in a manner so that the following taxpayer
24 information is not disclosed:
25 (1) The names, addresses, and identification numbers
26 of the taxpayer, related entities, and employees.
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1 (2) At the sole discretion of the Director, trade
2 secrets or other confidential information identified as
3 such by the taxpayer, no later than 30 days after receipt
4 of an administrative decision, by such means as the
5 Department shall provide by rule.
6 The Director shall determine the appropriate extent of the
7 deletions allowed in paragraph (2). In the event the taxpayer
8 does not submit deletions, the Director shall make only the
9 deletions specified in paragraph (1).
10 The Director shall make available for public inspection
11 and publication an administrative decision within 180 days
12 after the issuance of the administrative decision. The term
13 "administrative decision" has the same meaning as defined in
14 Section 3-101 of Article III of the Code of Civil Procedure.
15 Costs collected under this Section shall be paid into the Tax
16 Compliance and Administration Fund.
17 (e) Nothing contained in this Act shall prevent the
18 Director from divulging information to any person pursuant to
19 a request or authorization made by the taxpayer, by an
20 authorized representative of the taxpayer, or, in the case of
21 information related to a joint return, by the spouse filing
22 the joint return with the taxpayer.
23 (Source: P.A. 102-61, eff. 7-9-21; 102-129, eff. 7-23-21;
24 102-799, eff. 5-13-22; 102-813, eff. 5-13-22; 102-941, eff.
25 7-1-22; 103-154, eff. 6-30-23.)
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1 (35 ILCS 5/507DD rep.)
2 Section 5-50. The Illinois Income Tax Act is amended by
3 repealing Section 507DD.
4 Section 5-55. The Use Tax Act is amended by changing
5 Section 9 as follows:
6 (35 ILCS 105/9)
7 (Text of Section before amendment by P.A. 104-457)
8 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
9 and trailers that are required to be registered with an agency
10 of this State, each retailer required or authorized to collect
11 the tax imposed by this Act shall pay to the Department the
12 amount of such tax (except as otherwise provided) at the time
13 when he is required to file his return for the period during
14 which such tax was collected, less a discount of 2.1% prior to
15 January 1, 1990, and 1.75% on and after January 1, 1990, or $5
16 per calendar year, whichever is greater, which is allowed to
17 reimburse the retailer for expenses incurred in collecting the
18 tax, keeping records, preparing and filing returns, remitting
19 the tax and supplying data to the Department on request.
20 Beginning with returns due on or after January 1, 2025, the
21 discount allowed in this Section, the Retailers' Occupation
22 Tax Act, the Service Occupation Tax Act, and the Service Use
23 Tax Act, including any local tax administered by the
24 Department and reported on the same return, shall not exceed
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1 $1,000 per month in the aggregate for returns other than
2 transaction returns filed during the month. When determining
3 the discount allowed under this Section, retailers shall
4 include the amount of tax that would have been due at the 6.25%
5 rate but for the 1.25% rate imposed on sales tax holiday items
6 under Public Act 102-700. The discount under this Section is
7 not allowed for the 1.25% portion of taxes paid on aviation
8 fuel that is subject to the revenue use requirements of 49
9 U.S.C. 47107(b) and 49 U.S.C. 47133. When determining the
10 discount allowed under this Section, retailers shall include
11 the amount of tax that would have been due at the 1% rate but
12 for the 0% rate imposed under Public Act 102-700. In the case
13 of retailers who report and pay the tax on a transaction by
14 transaction basis, as provided in this Section, such discount
15 shall be taken with each such tax remittance instead of when
16 such retailer files his periodic return, but, beginning with
17 returns due on or after January 1, 2025, the discount allowed
18 under this Section and the Retailers' Occupation Tax Act,
19 including any local tax administered by the Department and
20 reported on the same transaction return, shall not exceed
21 $1,000 per month for all transaction returns filed during the
22 month. The discount allowed under this Section is allowed only
23 for returns that are filed in the manner required by this Act.
24 The Department may disallow the discount for retailers whose
25 certificate of registration is revoked at the time the return
26 is filed, but only if the Department's decision to revoke the
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1 certificate of registration has become final. A retailer need
2 not remit that part of any tax collected by him to the extent
3 that he is required to remit and does remit the tax imposed by
4 the Retailers' Occupation Tax Act, with respect to the sale of
5 the same property.
6 Where such tangible personal property is sold under a
7 conditional sales contract, or under any other form of sale
8 wherein the payment of the principal sum, or a part thereof, is
9 extended beyond the close of the period for which the return is
10 filed, the retailer, in collecting the tax (except as to motor
11 vehicles, watercraft, aircraft, and trailers that are required
12 to be registered with an agency of this State), may collect for
13 each tax return period only the tax applicable to that part of
14 the selling price actually received during such tax return
15 period.
16 In the case of leases, except as otherwise provided in
17 this Act, the lessor, in collecting the tax, may collect for
18 each tax return period only the tax applicable to that part of
19 the selling price actually received during such tax return
20 period.
21 Except as provided in this Section, on or before the
22 twentieth day of each calendar month, such retailer shall file
23 a return for the preceding calendar month. Such return shall
24 be filed on forms prescribed by the Department and shall
25 furnish such information as the Department may reasonably
26 require. The return shall include the gross receipts on food
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1 for human consumption that is to be consumed off the premises
2 where it is sold (other than alcoholic beverages, food
3 consisting of or infused with adult use cannabis, soft drinks,
4 and food that has been prepared for immediate consumption)
5 which were received during the preceding calendar month,
6 quarter, or year, as appropriate, and upon which tax would
7 have been due but for the 0% rate imposed under Public Act
8 102-700. The return shall also include the amount of tax that
9 would have been due on food for human consumption that is to be
10 consumed off the premises where it is sold (other than
11 alcoholic beverages, food consisting of or infused with adult
12 use cannabis, soft drinks, and food that has been prepared for
13 immediate consumption) but for the 0% rate imposed under
14 Public Act 102-700.
15 On and after January 1, 2018, except for returns required
16 to be filed prior to January 1, 2023 for motor vehicles,
17 watercraft, aircraft, and trailers that are required to be
18 registered with an agency of this State, with respect to
19 retailers whose annual gross receipts average $20,000 or more,
20 all returns required to be filed pursuant to this Act shall be
21 filed electronically. On and after January 1, 2023, with
22 respect to retailers whose annual gross receipts average
23 $20,000 or more, all returns required to be filed pursuant to
24 this Act, including, but not limited to, returns for motor
25 vehicles, watercraft, aircraft, and trailers that are required
26 to be registered with an agency of this State, shall be filed
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1 electronically. Retailers who demonstrate that they do not
2 have access to the Internet or demonstrate hardship in filing
3 electronically may petition the Department to waive the
4 electronic filing requirement.
5 The Department may require returns to be filed on a
6 quarterly basis. If so required, a return for each calendar
7 quarter shall be filed on or before the twentieth day of the
8 calendar month following the end of such calendar quarter. The
9 taxpayer shall also file a return with the Department for each
10 of the first 2 two months of each calendar quarter, on or
11 before the twentieth day of the following calendar month,
12 stating:
13 1. The name of the seller;
14 2. The address of the principal place of business from
15 which he engages in the business of selling tangible
16 personal property at retail in this State;
17 3. The total amount of taxable receipts received by
18 him during the preceding calendar month from sales of
19 tangible personal property by him during such preceding
20 calendar month, including receipts from charge and time
21 sales, but less all deductions allowed by law;
22 4. The amount of credit provided in Section 2d of this
23 Act;
24 5. The amount of tax due;
25 5-5. The signature of the taxpayer; and
26 6. Such other reasonable information as the Department
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1 may require.
2 Each retailer required or authorized to collect the tax
3 imposed by this Act on aviation fuel sold at retail in this
4 State during the preceding calendar month shall, instead of
5 reporting and paying tax on aviation fuel as otherwise
6 required by this Section, report and pay such tax on a separate
7 aviation fuel tax return. The requirements related to the
8 return shall be as otherwise provided in this Section.
9 Notwithstanding any other provisions of this Act to the
10 contrary, retailers collecting tax on aviation fuel shall file
11 all aviation fuel tax returns and shall make all aviation fuel
12 tax payments by electronic means in the manner and form
13 required by the Department. For purposes of this Section,
14 "aviation fuel" means jet fuel and aviation gasoline.
15 If a taxpayer fails to sign a return within 30 days after
16 the proper notice and demand for signature by the Department,
17 the return shall be considered valid and any amount shown to be
18 due on the return shall be deemed assessed.
19 Notwithstanding any other provision of this Act to the
20 contrary, retailers subject to tax on cannabis shall file all
21 cannabis tax returns and shall make all cannabis tax payments
22 by electronic means in the manner and form required by the
23 Department.
24 Beginning October 1, 1993, a taxpayer who has an average
25 monthly tax liability of $150,000 or more shall make all
26 payments required by rules of the Department by electronic
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1 funds transfer. Beginning October 1, 1994, a taxpayer who has
2 an average monthly tax liability of $100,000 or more shall
3 make all payments required by rules of the Department by
4 electronic funds transfer. Beginning October 1, 1995, a
5 taxpayer who has an average monthly tax liability of $50,000
6 or more shall make all payments required by rules of the
7 Department by electronic funds transfer. Beginning October 1,
8 2000, a taxpayer who has an annual tax liability of $200,000 or
9 more shall make all payments required by rules of the
10 Department by electronic funds transfer. The term "annual tax
11 liability" shall be the sum of the taxpayer's liabilities
12 under this Act, and under all other State and local occupation
13 and use tax laws administered by the Department, for the
14 immediately preceding calendar year. The term "average monthly
15 tax liability" means the sum of the taxpayer's liabilities
16 under this Act, and under all other State and local occupation
17 and use tax laws administered by the Department, for the
18 immediately preceding calendar year divided by 12. Beginning
19 on October 1, 2002, a taxpayer who has a tax liability in the
20 amount set forth in subsection (b) of Section 2505-210 of the
21 Department of Revenue Law shall make all payments required by
22 rules of the Department by electronic funds transfer.
23 Before August 1 of each year beginning in 1993, the
24 Department shall notify all taxpayers required to make
25 payments by electronic funds transfer. All taxpayers required
26 to make payments by electronic funds transfer shall make those
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1 payments for a minimum of one year beginning on October 1.
2 Any taxpayer not required to make payments by electronic
3 funds transfer may make payments by electronic funds transfer
4 with the permission of the Department.
5 All taxpayers required to make payment by electronic funds
6 transfer and any taxpayers authorized to voluntarily make
7 payments by electronic funds transfer shall make those
8 payments in the manner authorized by the Department.
9 The Department shall adopt such rules as are necessary to
10 effectuate a program of electronic funds transfer and the
11 requirements of this Section.
12 Before October 1, 2000, if the taxpayer's average monthly
13 tax liability to the Department under this Act, the Retailers'
14 Occupation Tax Act, the Service Occupation Tax Act, the
15 Service Use Tax Act was $10,000 or more during the preceding 4
16 complete calendar quarters, he shall file a return with the
17 Department each month by the 20th day of the month next
18 following the month during which such tax liability is
19 incurred and shall make payments to the Department on or
20 before the 7th, 15th, 22nd and last day of the month during
21 which such liability is incurred. On and after October 1,
22 2000, if the taxpayer's average monthly tax liability to the
23 Department under this Act, the Retailers' Occupation Tax Act,
24 the Service Occupation Tax Act, and the Service Use Tax Act was
25 $20,000 or more during the preceding 4 complete calendar
26 quarters, he shall file a return with the Department each
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1 month by the 20th day of the month next following the month
2 during which such tax liability is incurred and shall make
3 payment to the Department on or before the 7th, 15th, 22nd and
4 last day of the month during which such liability is incurred.
5 If the month during which such tax liability is incurred began
6 prior to January 1, 1985, each payment shall be in an amount
7 equal to 1/4 of the taxpayer's actual liability for the month
8 or an amount set by the Department not to exceed 1/4 of the
9 average monthly liability of the taxpayer to the Department
10 for the preceding 4 complete calendar quarters (excluding the
11 month of highest liability and the month of lowest liability
12 in such 4 quarter period). If the month during which such tax
13 liability is incurred begins on or after January 1, 1985, and
14 prior to January 1, 1987, each payment shall be in an amount
15 equal to 22.5% of the taxpayer's actual liability for the
16 month or 27.5% of the taxpayer's liability for the same
17 calendar month of the preceding year. If the month during
18 which such tax liability is incurred begins on or after
19 January 1, 1987, and prior to January 1, 1988, each payment
20 shall be in an amount equal to 22.5% of the taxpayer's actual
21 liability for the month or 26.25% of the taxpayer's liability
22 for the same calendar month of the preceding year. If the month
23 during which such tax liability is incurred begins on or after
24 January 1, 1988, and prior to January 1, 1989, or begins on or
25 after January 1, 1996, each payment shall be in an amount equal
26 to 22.5% of the taxpayer's actual liability for the month or
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1 25% of the taxpayer's liability for the same calendar month of
2 the preceding year. If the month during which such tax
3 liability is incurred begins on or after January 1, 1989, and
4 prior to January 1, 1996, each payment shall be in an amount
5 equal to 22.5% of the taxpayer's actual liability for the
6 month or 25% of the taxpayer's liability for the same calendar
7 month of the preceding year or 100% of the taxpayer's actual
8 liability for the quarter monthly reporting period. The amount
9 of such quarter monthly payments shall be credited against the
10 final tax liability of the taxpayer's return for that month.
11 Before October 1, 2000, once applicable, the requirement of
12 the making of quarter monthly payments to the Department shall
13 continue until such taxpayer's average monthly liability to
14 the Department during the preceding 4 complete calendar
15 quarters (excluding the month of highest liability and the
16 month of lowest liability) is less than $9,000, or until such
17 taxpayer's average monthly liability to the Department as
18 computed for each calendar quarter of the 4 preceding complete
19 calendar quarter period is less than $10,000. However, if a
20 taxpayer can show the Department that a substantial change in
21 the taxpayer's business has occurred which causes the taxpayer
22 to anticipate that his average monthly tax liability for the
23 reasonably foreseeable future will fall below the $10,000
24 threshold stated above, then such taxpayer may petition the
25 Department for change in such taxpayer's reporting status. On
26 and after October 1, 2000, once applicable, the requirement of
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1 the making of quarter monthly payments to the Department shall
2 continue until such taxpayer's average monthly liability to
3 the Department during the preceding 4 complete calendar
4 quarters (excluding the month of highest liability and the
5 month of lowest liability) is less than $19,000 or until such
6 taxpayer's average monthly liability to the Department as
7 computed for each calendar quarter of the 4 preceding complete
8 calendar quarter period is less than $20,000. However, if a
9 taxpayer can show the Department that a substantial change in
10 the taxpayer's business has occurred which causes the taxpayer
11 to anticipate that his average monthly tax liability for the
12 reasonably foreseeable future will fall below the $20,000
13 threshold stated above, then such taxpayer may petition the
14 Department for a change in such taxpayer's reporting status.
15 The Department shall change such taxpayer's reporting status
16 unless it finds that such change is seasonal in nature and not
17 likely to be long term. Quarter monthly payment status shall
18 be determined under this paragraph as if the rate reduction to
19 1.25% in Public Act 102-700 on sales tax holiday items had not
20 occurred. For quarter monthly payments due on or after July 1,
21 2023 and through June 30, 2024, "25% of the taxpayer's
22 liability for the same calendar month of the preceding year"
23 shall be determined as if the rate reduction to 1.25% in Public
24 Act 102-700 on sales tax holiday items had not occurred.
25 Quarter monthly payment status shall be determined under this
26 paragraph as if the rate reduction to 0% in Public Act 102-700
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1 on food for human consumption that is to be consumed off the
2 premises where it is sold (other than alcoholic beverages,
3 food consisting of or infused with adult use cannabis, soft
4 drinks, and food that has been prepared for immediate
5 consumption) had not occurred. For quarter monthly payments
6 due under this paragraph on or after July 1, 2023 and through
7 June 30, 2024, "25% of the taxpayer's liability for the same
8 calendar month of the preceding year" shall be determined as
9 if the rate reduction to 0% in Public Act 102-700 had not
10 occurred. If any such quarter monthly payment is not paid at
11 the time or in the amount required by this Section, then the
12 taxpayer shall be liable for penalties and interest on the
13 difference between the minimum amount due and the amount of
14 such quarter monthly payment actually and timely paid, except
15 insofar as the taxpayer has previously made payments for that
16 month to the Department in excess of the minimum payments
17 previously due as provided in this Section. The Department
18 shall make reasonable rules and regulations to govern the
19 quarter monthly payment amount and quarter monthly payment
20 dates for taxpayers who file on other than a calendar monthly
21 basis.
22 If any such payment provided for in this Section exceeds
23 the taxpayer's liabilities under this Act, the Retailers'
24 Occupation Tax Act, the Service Occupation Tax Act and the
25 Service Use Tax Act, as shown by an original monthly return,
26 the Department shall issue to the taxpayer a credit memorandum
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1 no later than 30 days after the date of payment, which
2 memorandum may be submitted by the taxpayer to the Department
3 in payment of tax liability subsequently to be remitted by the
4 taxpayer to the Department or be assigned by the taxpayer to a
5 similar taxpayer under this Act, the Retailers' Occupation Tax
6 Act, the Service Occupation Tax Act or the Service Use Tax Act,
7 in accordance with reasonable rules and regulations to be
8 prescribed by the Department, except that if such excess
9 payment is shown on an original monthly return and is made
10 after December 31, 1986, no credit memorandum shall be issued,
11 unless requested by the taxpayer. If no such request is made,
12 the taxpayer may credit such excess payment against tax
13 liability subsequently to be remitted by the taxpayer to the
14 Department under this Act, the Retailers' Occupation Tax Act,
15 the Service Occupation Tax Act or the Service Use Tax Act, in
16 accordance with reasonable rules and regulations prescribed by
17 the Department. If the Department subsequently determines that
18 all or any part of the credit taken was not actually due to the
19 taxpayer, the taxpayer's vendor's discount shall be reduced,
20 if necessary, to reflect the difference between the credit
21 taken and that actually due, and the taxpayer shall be liable
22 for penalties and interest on such difference.
23 If the retailer is otherwise required to file a monthly
24 return and if the retailer's average monthly tax liability to
25 the Department does not exceed $200, the Department may
26 authorize his returns to be filed on a quarter annual basis,
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1 with the return for January, February, and March of a given
2 year being due by April 20 of such year; with the return for
3 April, May and June of a given year being due by July 20 of
4 such year; with the return for July, August and September of a
5 given year being due by October 20 of such year, and with the
6 return for October, November and December of a given year
7 being due by January 20 of the following year.
8 If the retailer is otherwise required to file a monthly or
9 quarterly return and if the retailer's average monthly tax
10 liability to the Department does not exceed $50, the
11 Department may authorize his returns to be filed on an annual
12 basis, with the return for a given year being due by January 20
13 of the following year.
14 Such quarter annual and annual returns, as to form and
15 substance, shall be subject to the same requirements as
16 monthly returns.
17 Notwithstanding any other provision in this Act concerning
18 the time within which a retailer may file his return, in the
19 case of any retailer who ceases to engage in a kind of business
20 which makes him responsible for filing returns under this Act,
21 such retailer shall file a final return under this Act with the
22 Department not more than one month after discontinuing such
23 business.
24 In addition, with respect to motor vehicles, watercraft,
25 aircraft, and trailers that are required to be registered with
26 an agency of this State, except as otherwise provided in this
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1 Section, every retailer selling this kind of tangible personal
2 property shall file, with the Department, upon a form to be
3 prescribed and supplied by the Department, a separate return
4 for each such item of tangible personal property which the
5 retailer sells, except that if, in the same transaction, (i) a
6 retailer of aircraft, watercraft, motor vehicles or trailers
7 transfers more than one aircraft, watercraft, motor vehicle or
8 trailer to another aircraft, watercraft, motor vehicle or
9 trailer retailer for the purpose of resale or (ii) a retailer
10 of aircraft, watercraft, motor vehicles, or trailers transfers
11 more than one aircraft, watercraft, motor vehicle, or trailer
12 to a purchaser for use as a qualifying rolling stock as
13 provided in Section 3-55 of this Act, then that seller may
14 report the transfer of all the aircraft, watercraft, motor
15 vehicles or trailers involved in that transaction to the
16 Department on the same uniform invoice-transaction reporting
17 return form. For purposes of this Section, "watercraft" means
18 a Class 2, Class 3, or Class 4 watercraft as defined in Section
19 3-2 of the Boat Registration and Safety Act, a personal
20 watercraft, or any boat equipped with an inboard motor.
21 In addition, with respect to motor vehicles, watercraft,
22 aircraft, and trailers that are required to be registered with
23 an agency of this State, every person who is engaged in the
24 business of leasing or renting such items and who, in
25 connection with such business, sells any such item to a
26 retailer for the purpose of resale is, notwithstanding any
HB2949 Enrolled - 264 - LRB104 09328 BDA 19386 b
1 other provision of this Section to the contrary, authorized to
2 meet the return-filing requirement of this Act by reporting
3 the transfer of all the aircraft, watercraft, motor vehicles,
4 or trailers transferred for resale during a month to the
5 Department on the same uniform invoice-transaction reporting
6 return form on or before the 20th of the month following the
7 month in which the transfer takes place. Notwithstanding any
8 other provision of this Act to the contrary, all returns filed
9 under this paragraph must be filed by electronic means in the
10 manner and form as required by the Department.
11 The transaction reporting return in the case of motor
12 vehicles or trailers that are required to be registered with
13 an agency of this State, shall be the same document as the
14 Uniform Invoice referred to in Section 5-402 of the Illinois
15 Vehicle Code and must show the name and address of the seller;
16 the name and address of the purchaser; the amount of the
17 selling price including the amount allowed by the retailer for
18 traded-in property, if any; the amount allowed by the retailer
19 for the traded-in tangible personal property, if any, to the
20 extent to which Section 2 of this Act allows an exemption for
21 the value of traded-in property; the balance payable after
22 deducting such trade-in allowance from the total selling
23 price; the amount of tax due from the retailer with respect to
24 such transaction; the amount of tax collected from the
25 purchaser by the retailer on such transaction (or satisfactory
26 evidence that such tax is not due in that particular instance,
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1 if that is claimed to be the fact); the place and date of the
2 sale; a sufficient identification of the property sold; such
3 other information as is required in Section 5-402 of the
4 Illinois Vehicle Code, and such other information as the
5 Department may reasonably require.
6 The transaction reporting return in the case of watercraft
7 and aircraft must show the name and address of the seller; the
8 name and address of the purchaser; the amount of the selling
9 price including the amount allowed by the retailer for
10 traded-in property, if any; the amount allowed by the retailer
11 for the traded-in tangible personal property, if any, to the
12 extent to which Section 2 of this Act allows an exemption for
13 the value of traded-in property; the balance payable after
14 deducting such trade-in allowance from the total selling
15 price; the amount of tax due from the retailer with respect to
16 such transaction; the amount of tax collected from the
17 purchaser by the retailer on such transaction (or satisfactory
18 evidence that such tax is not due in that particular instance,
19 if that is claimed to be the fact); the place and date of the
20 sale, a sufficient identification of the property sold, and
21 such other information as the Department may reasonably
22 require.
23 Such transaction reporting return shall be filed not later
24 than 20 days after the date of delivery of the item that is
25 being sold, but may be filed by the retailer at any time sooner
26 than that if he chooses to do so. The transaction reporting
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1 return and tax remittance or proof of exemption from the tax
2 that is imposed by this Act may be transmitted to the
3 Department by way of the State agency with which, or State
4 officer with whom, the tangible personal property must be
5 titled or registered (if titling or registration is required)
6 if the Department and such agency or State officer determine
7 that this procedure will expedite the processing of
8 applications for title or registration.
9 With each such transaction reporting return, the retailer
10 shall remit the proper amount of tax due (or shall submit
11 satisfactory evidence that the sale is not taxable if that is
12 the case), to the Department or its agents, whereupon the
13 Department shall issue, in the purchaser's name, a tax receipt
14 (or a certificate of exemption if the Department is satisfied
15 that the particular sale is tax exempt) which such purchaser
16 may submit to the agency with which, or State officer with
17 whom, he must title or register the tangible personal property
18 that is involved (if titling or registration is required) in
19 support of such purchaser's application for an Illinois
20 certificate or other evidence of title or registration to such
21 tangible personal property.
22 No retailer's failure or refusal to remit tax under this
23 Act precludes a user, who has paid the proper tax to the
24 retailer, from obtaining his certificate of title or other
25 evidence of title or registration (if titling or registration
26 is required) upon satisfying the Department that such user has
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1 paid the proper tax (if tax is due) to the retailer. The
2 Department shall adopt appropriate rules to carry out the
3 mandate of this paragraph.
4 If the user who would otherwise pay tax to the retailer
5 wants the transaction reporting return filed and the payment
6 of tax or proof of exemption made to the Department before the
7 retailer is willing to take these actions and such user has not
8 paid the tax to the retailer, such user may certify to the fact
9 of such delay by the retailer, and may (upon the Department
10 being satisfied of the truth of such certification) transmit
11 the information required by the transaction reporting return
12 and the remittance for tax or proof of exemption directly to
13 the Department and obtain his tax receipt or exemption
14 determination, in which event the transaction reporting return
15 and tax remittance (if a tax payment was required) shall be
16 credited by the Department to the proper retailer's account
17 with the Department, but without the vendor's discount
18 provided for in this Section being allowed. When the user pays
19 the tax directly to the Department, he shall pay the tax in the
20 same amount and in the same form in which it would be remitted
21 if the tax had been remitted to the Department by the retailer.
22 On and after January 1, 2025, with respect to the lease of
23 trailers, other than semitrailers as defined in Section 1-187
24 of the Illinois Vehicle Code, that are required to be
25 registered with an agency of this State and that are subject to
26 the tax on lease receipts under this Act, notwithstanding any
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1 other provision of this Act to the contrary, for the purpose of
2 reporting and paying tax under this Act on those lease
3 receipts, lessors shall file returns in addition to and
4 separate from the transaction reporting return. Lessors shall
5 file those lease returns and make payment to the Department by
6 electronic means on or before the 20th day of each month
7 following the month, quarter, or year, as applicable, in which
8 lease receipts were received. All lease receipts received by
9 the lessor from the lease of those trailers during the same
10 reporting period shall be reported and tax shall be paid on a
11 single return form to be prescribed by the Department.
12 Where a retailer collects the tax with respect to the
13 selling price of tangible personal property which he sells and
14 the purchaser thereafter returns such tangible personal
15 property and the retailer refunds the selling price thereof to
16 the purchaser, such retailer shall also refund, to the
17 purchaser, the tax so collected from the purchaser. When
18 filing his return for the period in which he refunds such tax
19 to the purchaser, the retailer may deduct the amount of the tax
20 so refunded by him to the purchaser from any other use tax
21 which such retailer may be required to pay or remit to the
22 Department, as shown by such return, if the amount of the tax
23 to be deducted was previously remitted to the Department by
24 such retailer. If the retailer has not previously remitted the
25 amount of such tax to the Department, he is entitled to no
26 deduction under this Act upon refunding such tax to the
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1 purchaser.
2 Any retailer filing a return under this Section shall also
3 include (for the purpose of paying tax thereon) the total tax
4 covered by such return upon the selling price of tangible
5 personal property purchased by him at retail from a retailer,
6 but as to which the tax imposed by this Act was not collected
7 from the retailer filing such return, and such retailer shall
8 remit the amount of such tax to the Department when filing such
9 return.
10 If experience indicates such action to be practicable, the
11 Department may prescribe and furnish a combination or joint
12 return which will enable retailers, who are required to file
13 returns hereunder and also under the Retailers' Occupation Tax
14 Act, to furnish all the return information required by both
15 Acts on the one form.
16 Where the retailer has more than one business registered
17 with the Department under separate registration under this
18 Act, such retailer may not file each return that is due as a
19 single return covering all such registered businesses, but
20 shall file separate returns for each such registered business.
21 Beginning January 1, 1990, each month the Department shall
22 pay into the State and Local Sales Tax Reform Fund, a special
23 fund in the State treasury which is hereby created, the net
24 revenue realized for the preceding month from the 1% tax
25 imposed under this Act.
26 Beginning January 1, 1990, each month the Department shall
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1 pay into the County and Mass Transit District Fund 4% of the
2 net revenue realized for the preceding month from the 6.25%
3 general rate on the selling price of tangible personal
4 property which is purchased outside Illinois at retail from a
5 retailer and which is titled or registered by an agency of this
6 State's government.
7 Beginning January 1, 1990, each month the Department shall
8 pay into the State and Local Sales Tax Reform Fund, a special
9 fund in the State treasury, 20% of the net revenue realized for
10 the preceding month from the 6.25% general rate on the selling
11 price of tangible personal property, other than (i) tangible
12 personal property which is purchased outside Illinois at
13 retail from a retailer and which is titled or registered by an
14 agency of this State's government and (ii) aviation fuel sold
15 on or after December 1, 2019. This exception for aviation fuel
16 only applies for so long as the revenue use requirements of 49
17 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
18 For aviation fuel sold on or after December 1, 2019, each
19 month the Department shall pay into the State Aviation Program
20 Fund 20% of the net revenue realized for the preceding month
21 from the 6.25% general rate on the selling price of aviation
22 fuel, less an amount estimated by the Department to be
23 required for refunds of the 20% portion of the tax on aviation
24 fuel under this Act, which amount shall be deposited into the
25 Aviation Fuel Sales Tax Refund Fund. The Department shall only
26 pay moneys into the State Aviation Program Fund and the
HB2949 Enrolled - 271 - LRB104 09328 BDA 19386 b
1 Aviation Fuel Fuels Sales Tax Refund Fund under this Act for so
2 long as the revenue use requirements of 49 U.S.C. 47107(b) and
3 49 U.S.C. 47133 are binding on the State.
4 Beginning August 1, 2000, each month the Department shall
5 pay into the State and Local Sales Tax Reform Fund 100% of the
6 net revenue realized for the preceding month from the 1.25%
7 rate on the selling price of motor fuel and gasohol. If, in any
8 month, the tax on sales tax holiday items, as defined in
9 Section 3-6, is imposed at the rate of 1.25%, then the
10 Department shall pay 100% of the net revenue realized for that
11 month from the 1.25% rate on the selling price of sales tax
12 holiday items into the State and Local Sales Tax Reform Fund.
13 Beginning January 1, 1990, each month the Department shall
14 pay into the Local Government Tax Fund 16% of the net revenue
15 realized for the preceding month from the 6.25% general rate
16 on the selling price of tangible personal property which is
17 purchased outside Illinois at retail from a retailer and which
18 is titled or registered by an agency of this State's
19 government.
20 Beginning October 1, 2009 and through June 30, 2026, each
21 month the Department shall pay into the Capital Projects Fund
22 an amount that is equal to an amount estimated by the
23 Department to represent 80% of the net revenue realized for
24 the preceding month from the sale of candy, grooming and
25 hygiene products, and soft drinks that had been taxed at a rate
26 of 1% prior to September 1, 2009, but that are now taxed at
HB2949 Enrolled - 272 - LRB104 09328 BDA 19386 b
1 6.25%.
2 Beginning July 1, 2011, each month the Department shall
3 pay into the Clean Air Act Permit Fund 80% of the net revenue
4 realized for the preceding month from the 6.25% general rate
5 on the selling price of sorbents used in Illinois in the
6 process of sorbent injection as used to comply with the
7 Environmental Protection Act or the federal Clean Air Act, but
8 the total payment into the Clean Air Act Permit Fund under this
9 Act and the Retailers' Occupation Tax Act shall not exceed
10 $2,000,000 in any fiscal year.
11 Beginning July 1, 2013, each month the Department shall
12 pay into the Underground Storage Tank Fund from the proceeds
13 collected under this Act, the Service Use Tax Act, the Service
14 Occupation Tax Act, and the Retailers' Occupation Tax Act an
15 amount equal to the average monthly deficit in the Underground
16 Storage Tank Fund during the prior year, as certified annually
17 by the Illinois Environmental Protection Agency, but the total
18 payment into the Underground Storage Tank Fund under this Act,
19 the Service Use Tax Act, the Service Occupation Tax Act, and
20 the Retailers' Occupation Tax Act shall not exceed $18,000,000
21 in any State fiscal year. As used in this paragraph, the
22 "average monthly deficit" shall be equal to the difference
23 between the average monthly claims for payment by the fund and
24 the average monthly revenues deposited into the fund,
25 excluding payments made pursuant to this paragraph.
26 Beginning July 1, 2015, of the remainder of the moneys
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1 received by the Department under this Act, the Service Use Tax
2 Act, the Service Occupation Tax Act, and the Retailers'
3 Occupation Tax Act, each month the Department shall deposit
4 $500,000 into the State Crime Laboratory Fund.
5 Of the remainder of the moneys received by the Department
6 pursuant to this Act, (a) 1.75% thereof shall be paid into the
7 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
8 and after July 1, 1989, 3.8% thereof shall be paid into the
9 Build Illinois Fund; provided, however, that if in any fiscal
10 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
11 may be, of the moneys received by the Department and required
12 to be paid into the Build Illinois Fund pursuant to Section 3
13 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
14 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
15 Service Occupation Tax Act, such Acts being hereinafter called
16 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
17 may be, of moneys being hereinafter called the "Tax Act
18 Amount", and (2) the amount transferred to the Build Illinois
19 Fund from the State and Local Sales Tax Reform Fund shall be
20 less than the Annual Specified Amount (as defined in Section 3
21 of the Retailers' Occupation Tax Act), an amount equal to the
22 difference shall be immediately paid into the Build Illinois
23 Fund from other moneys received by the Department pursuant to
24 the Tax Acts; and further provided, that if on the last
25 business day of any month the sum of (1) the Tax Act Amount
26 required to be deposited into the Build Illinois Bond Account
HB2949 Enrolled - 274 - LRB104 09328 BDA 19386 b
1 in the Build Illinois Fund during such month and (2) the amount
2 transferred during such month to the Build Illinois Fund from
3 the State and Local Sales Tax Reform Fund shall have been less
4 than 1/12 of the Annual Specified Amount, an amount equal to
5 the difference shall be immediately paid into the Build
6 Illinois Fund from other moneys received by the Department
7 pursuant to the Tax Acts; and, further provided, that in no
8 event shall the payments required under the preceding proviso
9 result in aggregate payments into the Build Illinois Fund
10 pursuant to this clause (b) for any fiscal year in excess of
11 the greater of (i) the Tax Act Amount or (ii) the Annual
12 Specified Amount for such fiscal year; and, further provided,
13 that the amounts payable into the Build Illinois Fund under
14 this clause (b) shall be payable only until such time as the
15 aggregate amount on deposit under each trust indenture
16 securing Bonds issued and outstanding pursuant to the Build
17 Illinois Bond Act is sufficient, taking into account any
18 future investment income, to fully provide, in accordance with
19 such indenture, for the defeasance of or the payment of the
20 principal of, premium, if any, and interest on the Bonds
21 secured by such indenture and on any Bonds expected to be
22 issued thereafter and all fees and costs payable with respect
23 thereto, all as certified by the Director of the Bureau of the
24 Budget (now Governor's Office of Management and Budget). If on
25 the last business day of any month in which Bonds are
26 outstanding pursuant to the Build Illinois Bond Act, the
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1 aggregate of the moneys deposited into in the Build Illinois
2 Bond Account in the Build Illinois Fund in such month shall be
3 less than the amount required to be transferred in such month
4 from the Build Illinois Bond Account to the Build Illinois
5 Bond Retirement and Interest Fund pursuant to Section 13 of
6 the Build Illinois Bond Act, an amount equal to such
7 deficiency shall be immediately paid from other moneys
8 received by the Department pursuant to the Tax Acts to the
9 Build Illinois Fund; provided, however, that any amounts paid
10 to the Build Illinois Fund in any fiscal year pursuant to this
11 sentence shall be deemed to constitute payments pursuant to
12 clause (b) of the preceding sentence and shall reduce the
13 amount otherwise payable for such fiscal year pursuant to
14 clause (b) of the preceding sentence. The moneys received by
15 the Department pursuant to this Act and required to be
16 deposited into the Build Illinois Fund are subject to the
17 pledge, claim and charge set forth in Section 12 of the Build
18 Illinois Bond Act.
19 Subject to payment of amounts into the Build Illinois Fund
20 as provided in the preceding paragraph or in any amendment
21 thereto hereafter enacted, the following specified monthly
22 installment of the amount requested in the certificate of the
23 Chairman of the Metropolitan Pier and Exposition Authority
24 provided under Section 8.25f of the State Finance Act, but not
25 in excess of the sums designated as "Total Deposit", shall be
26 deposited in the aggregate from collections under Section 9 of
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1 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
2 9 of the Service Occupation Tax Act, and Section 3 of the
3 Retailers' Occupation Tax Act into the McCormick Place
4 Expansion Project Fund in the specified fiscal years.
5 Fiscal Year Total Deposit
6 1993 $0
7 1994 53,000,000
8 1995 58,000,000
9 1996 61,000,000
10 1997 64,000,000
11 1998 68,000,000
12 1999 71,000,000
13 2000 75,000,000
14 2001 80,000,000
15 2002 93,000,000
16 2003 99,000,000
17 2004 103,000,000
18 2005 108,000,000
19 2006 113,000,000
20 2007 119,000,000
21 2008 126,000,000
22 2009 132,000,000
23 2010 139,000,000
24 2011 146,000,000
25 2012 153,000,000
26 2013 161,000,000
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1 2014 170,000,000
179,000,000
2 2015 189,000,000
199,000,000
3 2016 210,000,000
221,000,000
4 2017 233,000,000
300,000,000
5 2018 300,000,000
300,000,000
6 2019 300,000,000
300,000,000
7 2020 300,000,000
375,000,000
8 2021 375,000,000
375,000,000
9 2022 375,000,000
375,000,000
10 2023 375,000,000
375,000,000
11 2024 375,000,000
375,000,000
12 2025 450,000,000
13 2026
14 2027
15 2028
16 2029
17 2030
18 2031
19 2032
20 2033
21 2034
22 2035
23 2036
24 and
25 each fiscal year
26 thereafter that bonds
HB2949 Enrolled - 278 - LRB104 09328 BDA 19386 b
1 are outstanding under
2 Section 13.2 of the
3 Metropolitan Pier and
4 Exposition Authority Act,
5 but not after fiscal year 2060.
6 Beginning July 20, 1993 and in each month of each fiscal
7 year thereafter, one-eighth of the amount requested in the
8 certificate of the Chairman of the Metropolitan Pier and
9 Exposition Authority for that fiscal year, less the amount
10 deposited into the McCormick Place Expansion Project Fund by
11 the State Treasurer in the respective month under subsection
12 (g) of Section 13 of the Metropolitan Pier and Exposition
13 Authority Act, plus cumulative deficiencies in the deposits
14 required under this Section for previous months and years,
15 shall be deposited into the McCormick Place Expansion Project
16 Fund, until the full amount requested for the fiscal year, but
17 not in excess of the amount specified above as "Total
18 Deposit", has been deposited.
19 Subject to payment of amounts into the Capital Projects
20 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
21 and the McCormick Place Expansion Project Fund pursuant to the
22 preceding paragraphs or in any amendments thereto hereafter
23 enacted, for aviation fuel sold on or after December 1, 2019,
24 the Department shall each month deposit into the Aviation Fuel
25 Sales Tax Refund Fund an amount estimated by the Department to
26 be required for refunds of the 80% portion of the tax on
HB2949 Enrolled - 279 - LRB104 09328 BDA 19386 b
1 aviation fuel under this Act. The Department shall only
2 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
3 under this paragraph for so long as the revenue use
4 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
5 binding on the State.
6 Subject to payment of amounts into the Build Illinois Fund
7 and the McCormick Place Expansion Project Fund pursuant to the
8 preceding paragraphs or in any amendments thereto hereafter
9 enacted, beginning July 1, 1993 and ending on September 30,
10 2013, the Department shall each month pay into the Illinois
11 Tax Increment Fund 0.27% of 80% of the net revenue realized for
12 the preceding month from the 6.25% general rate on the selling
13 price of tangible personal property.
14 Subject to payment of amounts into the Build Illinois
15 Fund, the McCormick Place Expansion Project Fund, the Illinois
16 Tax Increment Fund, and the Energy Infrastructure Fund
17 pursuant to the preceding paragraphs or in any amendments to
18 this Section hereafter enacted, beginning on the first day of
19 the first calendar month to occur on or after August 26, 2014
20 (the effective date of Public Act 98-1098), each month, from
21 the collections made under Section 9 of the Use Tax Act,
22 Section 9 of the Service Use Tax Act, Section 9 of the Service
23 Occupation Tax Act, and Section 3 of the Retailers' Occupation
24 Tax Act, the Department shall pay into the Tax Compliance and
25 Administration Fund, to be used, subject to appropriation, to
26 fund additional auditors and compliance personnel at the
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1 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
2 the cash receipts collected during the preceding fiscal year
3 by the Audit Bureau of the Department under the Use Tax Act,
4 the Service Use Tax Act, the Service Occupation Tax Act, the
5 Retailers' Occupation Tax Act, and associated local occupation
6 and use taxes administered by the Department.
7 Subject to payments of amounts into the Build Illinois
8 Fund, the McCormick Place Expansion Project Fund, the Illinois
9 Tax Increment Fund, and the Tax Compliance and Administration
10 Fund as provided in this Section, beginning on July 1, 2018 the
11 Department shall pay each month into the Downstate Public
12 Transportation Fund the moneys required to be so paid under
13 Section 2-3 of the Downstate Public Transportation Act.
14 Subject to successful execution and delivery of a
15 public-private agreement between the public agency and private
16 entity and completion of the civic build, beginning on July 1,
17 2023, of the remainder of the moneys received by the
18 Department under the Use Tax Act, the Service Use Tax Act, the
19 Service Occupation Tax Act, and this Act, the Department shall
20 deposit the following specified deposits in the aggregate from
21 collections under the Use Tax Act, the Service Use Tax Act, the
22 Service Occupation Tax Act, and the Retailers' Occupation Tax
23 Act, as required under Section 8.25g of the State Finance Act
24 for distribution consistent with the Public-Private
25 Partnership for Civic and Transit Infrastructure Project Act.
26 The moneys received by the Department pursuant to this Act and
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1 required to be deposited into the Civic and Transit
2 Infrastructure Fund are subject to the pledge, claim, and
3 charge set forth in Section 25-55 of the Public-Private
4 Partnership for Civic and Transit Infrastructure Project Act.
5 As used in this paragraph, "civic build", "private entity",
6 "public-private agreement", and "public agency" have the
7 meanings provided in Section 25-10 of the Public-Private
8 Partnership for Civic and Transit Infrastructure Project Act.
9 Fiscal Year ............................ Total Deposit
10 2024 .................................... $200,000,000
11 2025 .................................... $206,000,000
12 2026 .................................... $212,200,000
13 2027 .................................... $218,500,000
14 2028 .................................... $225,100,000
15 2029 .................................... $288,700,000
16 2030 .................................... $298,900,000
17 2031 .................................... $309,300,000
18 2032 .................................... $320,100,000
19 2033 .................................... $331,200,000
20 2034 .................................... $341,200,000
21 2035 .................................... $351,400,000
22 2036 .................................... $361,900,000
23 2037 .................................... $372,800,000
24 2038 .................................... $384,000,000
25 2039 .................................... $395,500,000
26 2040 .................................... $407,400,000
HB2949 Enrolled - 282 - LRB104 09328 BDA 19386 b
1 2041 .................................... $419,600,000
2 2042 .................................... $432,200,000
3 2043 .................................... $445,100,000
4 Beginning July 1, 2021 and until July 1, 2022, subject to
5 the payment of amounts into the State and Local Sales Tax
6 Reform Fund, the Build Illinois Fund, the McCormick Place
7 Expansion Project Fund, the Illinois Tax Increment Fund, and
8 the Tax Compliance and Administration Fund as provided in this
9 Section, the Department shall pay each month into the Road
10 Fund the amount estimated to represent 16% of the net revenue
11 realized from the taxes imposed on motor fuel and gasohol.
12 Beginning July 1, 2022 and until July 1, 2023, subject to the
13 payment of amounts into the State and Local Sales Tax Reform
14 Fund, the Build Illinois Fund, the McCormick Place Expansion
15 Project Fund, the Illinois Tax Increment Fund, and the Tax
16 Compliance and Administration Fund as provided in this
17 Section, the Department shall pay each month into the Road
18 Fund the amount estimated to represent 32% of the net revenue
19 realized from the taxes imposed on motor fuel and gasohol.
20 Beginning July 1, 2023 and until July 1, 2024, subject to the
21 payment of amounts into the State and Local Sales Tax Reform
22 Fund, the Build Illinois Fund, the McCormick Place Expansion
23 Project Fund, the Illinois Tax Increment Fund, and the Tax
24 Compliance and Administration Fund as provided in this
25 Section, the Department shall pay each month into the Road
26 Fund the amount estimated to represent 48% of the net revenue
HB2949 Enrolled - 283 - LRB104 09328 BDA 19386 b
1 realized from the taxes imposed on motor fuel and gasohol.
2 Beginning July 1, 2024 and until July 1, 2026, subject to the
3 payment of amounts into the State and Local Sales Tax Reform
4 Fund, the Build Illinois Fund, the McCormick Place Expansion
5 Project Fund, the Illinois Tax Increment Fund, and the Tax
6 Compliance and Administration Fund as provided in this
7 Section, the Department shall pay each month into the Road
8 Fund the amount estimated to represent 64% of the net revenue
9 realized from the taxes imposed on motor fuel and gasohol.
10 Beginning on July 1, 2026, subject to the payment of amounts
11 into the State and Local Sales Tax Reform Fund, the Build
12 Illinois Fund, the McCormick Place Expansion Project Fund, the
13 Illinois Tax Increment Fund, and the Tax Compliance and
14 Administration Fund as provided in this Section, the
15 Department shall pay each month into the Road Fund the amount
16 estimated to represent 80% of the net revenue realized from
17 the taxes imposed on motor fuel and gasohol. As used in this
18 paragraph, "motor fuel" has the meaning given to that term in
19 Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
20 meaning given to that term in Section 3-40 of this Act.
21 Until July 1, 2025, of the remainder of the moneys
22 received by the Department pursuant to this Act, 75% thereof
23 shall be paid into the State treasury and 25% shall be reserved
24 in a special account and used only for the transfer to the
25 Common School Fund as part of the monthly transfer from the
26 General Revenue Fund in accordance with Section 8a of the
HB2949 Enrolled - 284 - LRB104 09328 BDA 19386 b
1 State Finance Act. Beginning July 1, 2025, of the remainder of
2 the moneys received by the Department pursuant to this Act,
3 75% shall be deposited into the General Revenue Fund and 25%
4 shall be deposited into the Common School Fund.
5 As soon as possible after the first day of each month, upon
6 certification of the Department of Revenue, the Comptroller
7 shall order transferred and the Treasurer shall transfer from
8 the General Revenue Fund to the Motor Fuel Tax Fund an amount
9 equal to 1.7% of 80% of the net revenue realized under this Act
10 for the second preceding month. Beginning April 1, 2000, this
11 transfer is no longer required and shall not be made.
12 Net revenue realized for a month shall be the revenue
13 collected by the State pursuant to this Act, less the amount
14 paid out during that month as refunds to taxpayers for
15 overpayment of liability.
16 For greater simplicity of administration, manufacturers,
17 importers and wholesalers whose products are sold at retail in
18 Illinois by numerous retailers, and who wish to do so, may
19 assume the responsibility for accounting and paying to the
20 Department all tax accruing under this Act with respect to
21 such sales, if the retailers who are affected do not make
22 written objection to the Department to this arrangement.
23 (Source: P.A. 103-154, eff. 6-30-23; 103-363, eff. 7-28-23;
24 103-592, Article 75, Section 75-5, eff. 1-1-25; 103-592,
25 Article 110, Section 110-5, eff. 6-7-24; 103-1055, eff.
26 12-20-24; 104-6, Article 5, Section 5-10, eff. 6-16-25; 104-6,
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1 Article 35, Section 35-20, eff. 6-16-25; revised 1-12-26.)
2 (Text of Section after amendment by P.A. 104-457)
3 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
4 and trailers that are required to be registered with an agency
5 of this State, each retailer required or authorized to collect
6 the tax imposed by this Act shall pay to the Department the
7 amount of such tax (except as otherwise provided) at the time
8 when he is required to file his return for the period during
9 which such tax was collected, less a discount of 2.1% prior to
10 January 1, 1990, and 1.75% on and after January 1, 1990, or $5
11 per calendar year, whichever is greater, which is allowed to
12 reimburse the retailer for expenses incurred in collecting the
13 tax, keeping records, preparing and filing returns, remitting
14 the tax and supplying data to the Department on request.
15 Beginning with returns due on or after January 1, 2025, the
16 discount allowed in this Section, the Retailers' Occupation
17 Tax Act, the Service Occupation Tax Act, and the Service Use
18 Tax Act, including any local tax administered by the
19 Department and reported on the same return, shall not exceed
20 $1,000 per month in the aggregate for returns other than
21 transaction returns filed during the month. When determining
22 the discount allowed under this Section, retailers shall
23 include the amount of tax that would have been due at the 6.25%
24 rate but for the 1.25% rate imposed on sales tax holiday items
25 under Public Act 102-700. The discount under this Section is
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1 not allowed for the 1.25% portion of taxes paid on aviation
2 fuel that is subject to the revenue use requirements of 49
3 U.S.C. 47107(b) and 49 U.S.C. 47133. When determining the
4 discount allowed under this Section, retailers shall include
5 the amount of tax that would have been due at the 1% rate but
6 for the 0% rate imposed under Public Act 102-700. In the case
7 of retailers who report and pay the tax on a transaction by
8 transaction basis, as provided in this Section, such discount
9 shall be taken with each such tax remittance instead of when
10 such retailer files his periodic return, but, beginning with
11 returns due on or after January 1, 2025, the discount allowed
12 under this Section and the Retailers' Occupation Tax Act,
13 including any local tax administered by the Department and
14 reported on the same transaction return, shall not exceed
15 $1,000 per month for all transaction returns filed during the
16 month. The discount allowed under this Section is allowed only
17 for returns that are filed in the manner required by this Act.
18 The Department may disallow the discount for retailers whose
19 certificate of registration is revoked at the time the return
20 is filed, but only if the Department's decision to revoke the
21 certificate of registration has become final. A retailer need
22 not remit that part of any tax collected by him to the extent
23 that he is required to remit and does remit the tax imposed by
24 the Retailers' Occupation Tax Act, with respect to the sale of
25 the same property.
26 Where such tangible personal property is sold under a
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1 conditional sales contract, or under any other form of sale
2 wherein the payment of the principal sum, or a part thereof, is
3 extended beyond the close of the period for which the return is
4 filed, the retailer, in collecting the tax (except as to motor
5 vehicles, watercraft, aircraft, and trailers that are required
6 to be registered with an agency of this State), may collect for
7 each tax return period only the tax applicable to that part of
8 the selling price actually received during such tax return
9 period.
10 In the case of leases, except as otherwise provided in
11 this Act, the lessor, in collecting the tax, may collect for
12 each tax return period only the tax applicable to that part of
13 the selling price actually received during such tax return
14 period.
15 Except as provided in this Section, on or before the
16 twentieth day of each calendar month, such retailer shall file
17 a return for the preceding calendar month. Such return shall
18 be filed on forms prescribed by the Department and shall
19 furnish such information as the Department may reasonably
20 require. The return shall include the gross receipts on food
21 for human consumption that is to be consumed off the premises
22 where it is sold (other than alcoholic beverages, food
23 consisting of or infused with adult use cannabis, soft drinks,
24 and food that has been prepared for immediate consumption)
25 which were received during the preceding calendar month,
26 quarter, or year, as appropriate, and upon which tax would
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1 have been due but for the 0% rate imposed under Public Act
2 102-700. The return shall also include the amount of tax that
3 would have been due on food for human consumption that is to be
4 consumed off the premises where it is sold (other than
5 alcoholic beverages, food consisting of or infused with adult
6 use cannabis, soft drinks, and food that has been prepared for
7 immediate consumption) but for the 0% rate imposed under
8 Public Act 102-700.
9 On and after January 1, 2018, except for returns required
10 to be filed prior to January 1, 2023 for motor vehicles,
11 watercraft, aircraft, and trailers that are required to be
12 registered with an agency of this State, with respect to
13 retailers whose annual gross receipts average $20,000 or more,
14 all returns required to be filed pursuant to this Act shall be
15 filed electronically. On and after January 1, 2023, with
16 respect to retailers whose annual gross receipts average
17 $20,000 or more, all returns required to be filed pursuant to
18 this Act, including, but not limited to, returns for motor
19 vehicles, watercraft, aircraft, and trailers that are required
20 to be registered with an agency of this State, shall be filed
21 electronically. Retailers who demonstrate that they do not
22 have access to the Internet or demonstrate hardship in filing
23 electronically may petition the Department to waive the
24 electronic filing requirement.
25 The Department may require returns to be filed on a
26 quarterly basis. If so required, a return for each calendar
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1 quarter shall be filed on or before the twentieth day of the
2 calendar month following the end of such calendar quarter. The
3 taxpayer shall also file a return with the Department for each
4 of the first 2 months of each calendar quarter, on or before
5 the twentieth day of the following calendar month, stating:
6 1. The name of the seller;
7 2. The address of the principal place of business from
8 which he engages in the business of selling tangible
9 personal property at retail in this State;
10 3. The total amount of taxable receipts received by
11 him during the preceding calendar month from sales of
12 tangible personal property by him during such preceding
13 calendar month, including receipts from charge and time
14 sales, but less all deductions allowed by law;
15 4. The amount of credit provided in Section 2d of this
16 Act;
17 5. The amount of tax due;
18 5-5. The signature of the taxpayer; and
19 6. Such other reasonable information as the Department
20 may require.
21 Each retailer required or authorized to collect the tax
22 imposed by this Act on aviation fuel sold at retail in this
23 State during the preceding calendar month shall, instead of
24 reporting and paying tax on aviation fuel as otherwise
25 required by this Section, report and pay such tax on a separate
26 aviation fuel tax return. The requirements related to the
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1 return shall be as otherwise provided in this Section.
2 Notwithstanding any other provisions of this Act to the
3 contrary, retailers collecting tax on aviation fuel shall file
4 all aviation fuel tax returns and shall make all aviation fuel
5 tax payments by electronic means in the manner and form
6 required by the Department. For purposes of this Section,
7 "aviation fuel" means jet fuel and aviation gasoline.
8 If a taxpayer fails to sign a return within 30 days after
9 the proper notice and demand for signature by the Department,
10 the return shall be considered valid and any amount shown to be
11 due on the return shall be deemed assessed.
12 Notwithstanding any other provision of this Act to the
13 contrary, retailers subject to tax on cannabis shall file all
14 cannabis tax returns and shall make all cannabis tax payments
15 by electronic means in the manner and form required by the
16 Department.
17 Beginning October 1, 1993, a taxpayer who has an average
18 monthly tax liability of $150,000 or more shall make all
19 payments required by rules of the Department by electronic
20 funds transfer. Beginning October 1, 1994, a taxpayer who has
21 an average monthly tax liability of $100,000 or more shall
22 make all payments required by rules of the Department by
23 electronic funds transfer. Beginning October 1, 1995, a
24 taxpayer who has an average monthly tax liability of $50,000
25 or more shall make all payments required by rules of the
26 Department by electronic funds transfer. Beginning October 1,
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1 2000, a taxpayer who has an annual tax liability of $200,000 or
2 more shall make all payments required by rules of the
3 Department by electronic funds transfer. The term "annual tax
4 liability" shall be the sum of the taxpayer's liabilities
5 under this Act, and under all other State and local occupation
6 and use tax laws administered by the Department, for the
7 immediately preceding calendar year. The term "average monthly
8 tax liability" means the sum of the taxpayer's liabilities
9 under this Act, and under all other State and local occupation
10 and use tax laws administered by the Department, for the
11 immediately preceding calendar year divided by 12. Beginning
12 on October 1, 2002, a taxpayer who has a tax liability in the
13 amount set forth in subsection (b) of Section 2505-210 of the
14 Department of Revenue Law shall make all payments required by
15 rules of the Department by electronic funds transfer.
16 Before August 1 of each year beginning in 1993, the
17 Department shall notify all taxpayers required to make
18 payments by electronic funds transfer. All taxpayers required
19 to make payments by electronic funds transfer shall make those
20 payments for a minimum of one year beginning on October 1.
21 Any taxpayer not required to make payments by electronic
22 funds transfer may make payments by electronic funds transfer
23 with the permission of the Department.
24 All taxpayers required to make payment by electronic funds
25 transfer and any taxpayers authorized to voluntarily make
26 payments by electronic funds transfer shall make those
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1 payments in the manner authorized by the Department.
2 The Department shall adopt such rules as are necessary to
3 effectuate a program of electronic funds transfer and the
4 requirements of this Section.
5 Before October 1, 2000, if the taxpayer's average monthly
6 tax liability to the Department under this Act, the Retailers'
7 Occupation Tax Act, the Service Occupation Tax Act, the
8 Service Use Tax Act was $10,000 or more during the preceding 4
9 complete calendar quarters, he shall file a return with the
10 Department each month by the 20th day of the month next
11 following the month during which such tax liability is
12 incurred and shall make payments to the Department on or
13 before the 7th, 15th, 22nd and last day of the month during
14 which such liability is incurred. On and after October 1,
15 2000, if the taxpayer's average monthly tax liability to the
16 Department under this Act, the Retailers' Occupation Tax Act,
17 the Service Occupation Tax Act, and the Service Use Tax Act was
18 $20,000 or more during the preceding 4 complete calendar
19 quarters, he shall file a return with the Department each
20 month by the 20th day of the month next following the month
21 during which such tax liability is incurred and shall make
22 payment to the Department on or before the 7th, 15th, 22nd and
23 last day of the month during which such liability is incurred.
24 If the month during which such tax liability is incurred began
25 prior to January 1, 1985, each payment shall be in an amount
26 equal to 1/4 of the taxpayer's actual liability for the month
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1 or an amount set by the Department not to exceed 1/4 of the
2 average monthly liability of the taxpayer to the Department
3 for the preceding 4 complete calendar quarters (excluding the
4 month of highest liability and the month of lowest liability
5 in such 4 quarter period). If the month during which such tax
6 liability is incurred begins on or after January 1, 1985, and
7 prior to January 1, 1987, each payment shall be in an amount
8 equal to 22.5% of the taxpayer's actual liability for the
9 month or 27.5% of the taxpayer's liability for the same
10 calendar month of the preceding year. If the month during
11 which such tax liability is incurred begins on or after
12 January 1, 1987, and prior to January 1, 1988, each payment
13 shall be in an amount equal to 22.5% of the taxpayer's actual
14 liability for the month or 26.25% of the taxpayer's liability
15 for the same calendar month of the preceding year. If the month
16 during which such tax liability is incurred begins on or after
17 January 1, 1988, and prior to January 1, 1989, or begins on or
18 after January 1, 1996, each payment shall be in an amount equal
19 to 22.5% of the taxpayer's actual liability for the month or
20 25% of the taxpayer's liability for the same calendar month of
21 the preceding year. If the month during which such tax
22 liability is incurred begins on or after January 1, 1989, and
23 prior to January 1, 1996, each payment shall be in an amount
24 equal to 22.5% of the taxpayer's actual liability for the
25 month or 25% of the taxpayer's liability for the same calendar
26 month of the preceding year or 100% of the taxpayer's actual
HB2949 Enrolled - 294 - LRB104 09328 BDA 19386 b
1 liability for the quarter monthly reporting period. The amount
2 of such quarter monthly payments shall be credited against the
3 final tax liability of the taxpayer's return for that month.
4 Before October 1, 2000, once applicable, the requirement of
5 the making of quarter monthly payments to the Department shall
6 continue until such taxpayer's average monthly liability to
7 the Department during the preceding 4 complete calendar
8 quarters (excluding the month of highest liability and the
9 month of lowest liability) is less than $9,000, or until such
10 taxpayer's average monthly liability to the Department as
11 computed for each calendar quarter of the 4 preceding complete
12 calendar quarter period is less than $10,000. However, if a
13 taxpayer can show the Department that a substantial change in
14 the taxpayer's business has occurred which causes the taxpayer
15 to anticipate that his average monthly tax liability for the
16 reasonably foreseeable future will fall below the $10,000
17 threshold stated above, then such taxpayer may petition the
18 Department for change in such taxpayer's reporting status. On
19 and after October 1, 2000, once applicable, the requirement of
20 the making of quarter monthly payments to the Department shall
21 continue until such taxpayer's average monthly liability to
22 the Department during the preceding 4 complete calendar
23 quarters (excluding the month of highest liability and the
24 month of lowest liability) is less than $19,000 or until such
25 taxpayer's average monthly liability to the Department as
26 computed for each calendar quarter of the 4 preceding complete
HB2949 Enrolled - 295 - LRB104 09328 BDA 19386 b
1 calendar quarter period is less than $20,000. However, if a
2 taxpayer can show the Department that a substantial change in
3 the taxpayer's business has occurred which causes the taxpayer
4 to anticipate that his average monthly tax liability for the
5 reasonably foreseeable future will fall below the $20,000
6 threshold stated above, then such taxpayer may petition the
7 Department for a change in such taxpayer's reporting status.
8 The Department shall change such taxpayer's reporting status
9 unless it finds that such change is seasonal in nature and not
10 likely to be long term. Quarter monthly payment status shall
11 be determined under this paragraph as if the rate reduction to
12 1.25% in Public Act 102-700 on sales tax holiday items had not
13 occurred. For quarter monthly payments due on or after July 1,
14 2023 and through June 30, 2024, "25% of the taxpayer's
15 liability for the same calendar month of the preceding year"
16 shall be determined as if the rate reduction to 1.25% in Public
17 Act 102-700 on sales tax holiday items had not occurred.
18 Quarter monthly payment status shall be determined under this
19 paragraph as if the rate reduction to 0% in Public Act 102-700
20 on food for human consumption that is to be consumed off the
21 premises where it is sold (other than alcoholic beverages,
22 food consisting of or infused with adult use cannabis, soft
23 drinks, and food that has been prepared for immediate
24 consumption) had not occurred. For quarter monthly payments
25 due under this paragraph on or after July 1, 2023 and through
26 June 30, 2024, "25% of the taxpayer's liability for the same
HB2949 Enrolled - 296 - LRB104 09328 BDA 19386 b
1 calendar month of the preceding year" shall be determined as
2 if the rate reduction to 0% in Public Act 102-700 had not
3 occurred. If any such quarter monthly payment is not paid at
4 the time or in the amount required by this Section, then the
5 taxpayer shall be liable for penalties and interest on the
6 difference between the minimum amount due and the amount of
7 such quarter monthly payment actually and timely paid, except
8 insofar as the taxpayer has previously made payments for that
9 month to the Department in excess of the minimum payments
10 previously due as provided in this Section. The Department
11 shall make reasonable rules and regulations to govern the
12 quarter monthly payment amount and quarter monthly payment
13 dates for taxpayers who file on other than a calendar monthly
14 basis.
15 If any such payment provided for in this Section exceeds
16 the taxpayer's liabilities under this Act, the Retailers'
17 Occupation Tax Act, the Service Occupation Tax Act and the
18 Service Use Tax Act, as shown by an original monthly return,
19 the Department shall issue to the taxpayer a credit memorandum
20 no later than 30 days after the date of payment, which
21 memorandum may be submitted by the taxpayer to the Department
22 in payment of tax liability subsequently to be remitted by the
23 taxpayer to the Department or be assigned by the taxpayer to a
24 similar taxpayer under this Act, the Retailers' Occupation Tax
25 Act, the Service Occupation Tax Act or the Service Use Tax Act,
26 in accordance with reasonable rules and regulations to be
HB2949 Enrolled - 297 - LRB104 09328 BDA 19386 b
1 prescribed by the Department, except that if such excess
2 payment is shown on an original monthly return and is made
3 after December 31, 1986, no credit memorandum shall be issued,
4 unless requested by the taxpayer. If no such request is made,
5 the taxpayer may credit such excess payment against tax
6 liability subsequently to be remitted by the taxpayer to the
7 Department under this Act, the Retailers' Occupation Tax Act,
8 the Service Occupation Tax Act or the Service Use Tax Act, in
9 accordance with reasonable rules and regulations prescribed by
10 the Department. If the Department subsequently determines that
11 all or any part of the credit taken was not actually due to the
12 taxpayer, the taxpayer's vendor's discount shall be reduced,
13 if necessary, to reflect the difference between the credit
14 taken and that actually due, and the taxpayer shall be liable
15 for penalties and interest on such difference.
16 If the retailer is otherwise required to file a monthly
17 return and if the retailer's average monthly tax liability to
18 the Department does not exceed $200, the Department may
19 authorize his returns to be filed on a quarter annual basis,
20 with the return for January, February, and March of a given
21 year being due by April 20 of such year; with the return for
22 April, May and June of a given year being due by July 20 of
23 such year; with the return for July, August and September of a
24 given year being due by October 20 of such year, and with the
25 return for October, November and December of a given year
26 being due by January 20 of the following year.
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1 If the retailer is otherwise required to file a monthly or
2 quarterly return and if the retailer's average monthly tax
3 liability to the Department does not exceed $50, the
4 Department may authorize his returns to be filed on an annual
5 basis, with the return for a given year being due by January 20
6 of the following year.
7 Such quarter annual and annual returns, as to form and
8 substance, shall be subject to the same requirements as
9 monthly returns.
10 Notwithstanding any other provision in this Act concerning
11 the time within which a retailer may file his return, in the
12 case of any retailer who ceases to engage in a kind of business
13 which makes him responsible for filing returns under this Act,
14 such retailer shall file a final return under this Act with the
15 Department not more than one month after discontinuing such
16 business.
17 In addition, with respect to motor vehicles, watercraft,
18 aircraft, and trailers that are required to be registered with
19 an agency of this State, except as otherwise provided in this
20 Section, every retailer selling this kind of tangible personal
21 property shall file, with the Department, upon a form to be
22 prescribed and supplied by the Department, a separate return
23 for each such item of tangible personal property which the
24 retailer sells, except that if, in the same transaction, (i) a
25 retailer of aircraft, watercraft, motor vehicles or trailers
26 transfers more than one aircraft, watercraft, motor vehicle or
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1 trailer to another aircraft, watercraft, motor vehicle or
2 trailer retailer for the purpose of resale or (ii) a retailer
3 of aircraft, watercraft, motor vehicles, or trailers transfers
4 more than one aircraft, watercraft, motor vehicle, or trailer
5 to a purchaser for use as a qualifying rolling stock as
6 provided in Section 3-55 of this Act, then that seller may
7 report the transfer of all the aircraft, watercraft, motor
8 vehicles or trailers involved in that transaction to the
9 Department on the same uniform invoice-transaction reporting
10 return form. For purposes of this Section, "watercraft" means
11 a Class 2, Class 3, or Class 4 watercraft as defined in Section
12 3-2 of the Boat Registration and Safety Act, a personal
13 watercraft, or any boat equipped with an inboard motor.
14 In addition, with respect to motor vehicles, watercraft,
15 aircraft, and trailers that are required to be registered with
16 an agency of this State, every person who is engaged in the
17 business of leasing or renting such items and who, in
18 connection with such business, sells any such item to a
19 retailer for the purpose of resale is, notwithstanding any
20 other provision of this Section to the contrary, authorized to
21 meet the return-filing requirement of this Act by reporting
22 the transfer of all the aircraft, watercraft, motor vehicles,
23 or trailers transferred for resale during a month to the
24 Department on the same uniform invoice-transaction reporting
25 return form on or before the 20th of the month following the
26 month in which the transfer takes place. Notwithstanding any
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1 other provision of this Act to the contrary, all returns filed
2 under this paragraph must be filed by electronic means in the
3 manner and form as required by the Department.
4 The transaction reporting return in the case of motor
5 vehicles or trailers that are required to be registered with
6 an agency of this State, shall be the same document as the
7 Uniform Invoice referred to in Section 5-402 of the Illinois
8 Vehicle Code and must show the name and address of the seller;
9 the name and address of the purchaser; the amount of the
10 selling price including the amount allowed by the retailer for
11 traded-in property, if any; the amount allowed by the retailer
12 for the traded-in tangible personal property, if any, to the
13 extent to which Section 2 of this Act allows an exemption for
14 the value of traded-in property; the balance payable after
15 deducting such trade-in allowance from the total selling
16 price; the amount of tax due from the retailer with respect to
17 such transaction; the amount of tax collected from the
18 purchaser by the retailer on such transaction (or satisfactory
19 evidence that such tax is not due in that particular instance,
20 if that is claimed to be the fact); the place and date of the
21 sale; a sufficient identification of the property sold; such
22 other information as is required in Section 5-402 of the
23 Illinois Vehicle Code, and such other information as the
24 Department may reasonably require.
25 The transaction reporting return in the case of watercraft
26 and aircraft must show the name and address of the seller; the
HB2949 Enrolled - 301 - LRB104 09328 BDA 19386 b
1 name and address of the purchaser; the amount of the selling
2 price including the amount allowed by the retailer for
3 traded-in property, if any; the amount allowed by the retailer
4 for the traded-in tangible personal property, if any, to the
5 extent to which Section 2 of this Act allows an exemption for
6 the value of traded-in property; the balance payable after
7 deducting such trade-in allowance from the total selling
8 price; the amount of tax due from the retailer with respect to
9 such transaction; the amount of tax collected from the
10 purchaser by the retailer on such transaction (or satisfactory
11 evidence that such tax is not due in that particular instance,
12 if that is claimed to be the fact); the place and date of the
13 sale, a sufficient identification of the property sold, and
14 such other information as the Department may reasonably
15 require.
16 Such transaction reporting return shall be filed not later
17 than 20 days after the date of delivery of the item that is
18 being sold, but may be filed by the retailer at any time sooner
19 than that if he chooses to do so. The transaction reporting
20 return and tax remittance or proof of exemption from the tax
21 that is imposed by this Act may be transmitted to the
22 Department by way of the State agency with which, or State
23 officer with whom, the tangible personal property must be
24 titled or registered (if titling or registration is required)
25 if the Department and such agency or State officer determine
26 that this procedure will expedite the processing of
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1 applications for title or registration.
2 With each such transaction reporting return, the retailer
3 shall remit the proper amount of tax due (or shall submit
4 satisfactory evidence that the sale is not taxable if that is
5 the case), to the Department or its agents, whereupon the
6 Department shall issue, in the purchaser's name, a tax receipt
7 (or a certificate of exemption if the Department is satisfied
8 that the particular sale is tax exempt) which such purchaser
9 may submit to the agency with which, or State officer with
10 whom, he must title or register the tangible personal property
11 that is involved (if titling or registration is required) in
12 support of such purchaser's application for an Illinois
13 certificate or other evidence of title or registration to such
14 tangible personal property.
15 No retailer's failure or refusal to remit tax under this
16 Act precludes a user, who has paid the proper tax to the
17 retailer, from obtaining his certificate of title or other
18 evidence of title or registration (if titling or registration
19 is required) upon satisfying the Department that such user has
20 paid the proper tax (if tax is due) to the retailer. The
21 Department shall adopt appropriate rules to carry out the
22 mandate of this paragraph.
23 If the user who would otherwise pay tax to the retailer
24 wants the transaction reporting return filed and the payment
25 of tax or proof of exemption made to the Department before the
26 retailer is willing to take these actions and such user has not
HB2949 Enrolled - 303 - LRB104 09328 BDA 19386 b
1 paid the tax to the retailer, such user may certify to the fact
2 of such delay by the retailer, and may (upon the Department
3 being satisfied of the truth of such certification) transmit
4 the information required by the transaction reporting return
5 and the remittance for tax or proof of exemption directly to
6 the Department and obtain his tax receipt or exemption
7 determination, in which event the transaction reporting return
8 and tax remittance (if a tax payment was required) shall be
9 credited by the Department to the proper retailer's account
10 with the Department, but without the vendor's discount
11 provided for in this Section being allowed. When the user pays
12 the tax directly to the Department, he shall pay the tax in the
13 same amount and in the same form in which it would be remitted
14 if the tax had been remitted to the Department by the retailer.
15 On and after January 1, 2025, with respect to the lease of
16 trailers, other than semitrailers as defined in Section 1-187
17 of the Illinois Vehicle Code, that are required to be
18 registered with an agency of this State and that are subject to
19 the tax on lease receipts under this Act, notwithstanding any
20 other provision of this Act to the contrary, for the purpose of
21 reporting and paying tax under this Act on those lease
22 receipts, lessors shall file returns in addition to and
23 separate from the transaction reporting return. Lessors shall
24 file those lease returns and make payment to the Department by
25 electronic means on or before the 20th day of each month
26 following the month, quarter, or year, as applicable, in which
HB2949 Enrolled - 304 - LRB104 09328 BDA 19386 b
1 lease receipts were received. All lease receipts received by
2 the lessor from the lease of those trailers during the same
3 reporting period shall be reported and tax shall be paid on a
4 single return form to be prescribed by the Department.
5 Where a retailer collects the tax with respect to the
6 selling price of tangible personal property which he sells and
7 the purchaser thereafter returns such tangible personal
8 property and the retailer refunds the selling price thereof to
9 the purchaser, such retailer shall also refund, to the
10 purchaser, the tax so collected from the purchaser. When
11 filing his return for the period in which he refunds such tax
12 to the purchaser, the retailer may deduct the amount of the tax
13 so refunded by him to the purchaser from any other use tax
14 which such retailer may be required to pay or remit to the
15 Department, as shown by such return, if the amount of the tax
16 to be deducted was previously remitted to the Department by
17 such retailer. If the retailer has not previously remitted the
18 amount of such tax to the Department, he is entitled to no
19 deduction under this Act upon refunding such tax to the
20 purchaser.
21 Any retailer filing a return under this Section shall also
22 include (for the purpose of paying tax thereon) the total tax
23 covered by such return upon the selling price of tangible
24 personal property purchased by him at retail from a retailer,
25 but as to which the tax imposed by this Act was not collected
26 from the retailer filing such return, and such retailer shall
HB2949 Enrolled - 305 - LRB104 09328 BDA 19386 b
1 remit the amount of such tax to the Department when filing such
2 return.
3 If experience indicates such action to be practicable, the
4 Department may prescribe and furnish a combination or joint
5 return which will enable retailers, who are required to file
6 returns hereunder and also under the Retailers' Occupation Tax
7 Act, to furnish all the return information required by both
8 Acts on the one form.
9 Where the retailer has more than one business registered
10 with the Department under separate registration under this
11 Act, such retailer may not file each return that is due as a
12 single return covering all such registered businesses, but
13 shall file separate returns for each such registered business.
14 Beginning January 1, 1990, each month the Department shall
15 pay into the State and Local Sales Tax Reform Fund, a special
16 fund in the State treasury which is hereby created, the net
17 revenue realized for the preceding month from the 1% tax
18 imposed under this Act.
19 Beginning January 1, 1990, each month the Department shall
20 pay into the County and Mass Transit District Fund 4% of the
21 net revenue realized for the preceding month from the 6.25%
22 general rate on the selling price of tangible personal
23 property which is purchased outside Illinois at retail from a
24 retailer and which is titled or registered by an agency of this
25 State's government.
26 Beginning January 1, 1990, each month the Department shall
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1 pay into the State and Local Sales Tax Reform Fund, a special
2 fund in the State treasury, 20% of the net revenue realized for
3 the preceding month from the 6.25% general rate on the selling
4 price of tangible personal property, other than (i) tangible
5 personal property which is purchased outside Illinois at
6 retail from a retailer and which is titled or registered by an
7 agency of this State's government and (ii) aviation fuel sold
8 on or after December 1, 2019. This exception for aviation fuel
9 only applies for so long as the revenue use requirements of 49
10 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
11 For aviation fuel sold on or after December 1, 2019, each
12 month the Department shall pay into the State Aviation Program
13 Fund 20% of the net revenue realized for the preceding month
14 from the 6.25% general rate on the selling price of aviation
15 fuel, less an amount estimated by the Department to be
16 required for refunds of the 20% portion of the tax on aviation
17 fuel under this Act, which amount shall be deposited into the
18 Aviation Fuel Sales Tax Refund Fund. The Department shall only
19 pay moneys into the State Aviation Program Fund and the
20 Aviation Fuel Fuels Sales Tax Refund Fund under this Act for so
21 long as the revenue use requirements of 49 U.S.C. 47107(b) and
22 49 U.S.C. 47133 are binding on the State.
23 Beginning August 1, 2000, each month the Department shall
24 pay into the State and Local Sales Tax Reform Fund 100% of the
25 net revenue realized for the preceding month from the 1.25%
26 rate on the selling price of motor fuel and gasohol. If, in any
HB2949 Enrolled - 307 - LRB104 09328 BDA 19386 b
1 month, the tax on sales tax holiday items, as defined in
2 Section 3-6, is imposed at the rate of 1.25%, then the
3 Department shall pay 100% of the net revenue realized for that
4 month from the 1.25% rate on the selling price of sales tax
5 holiday items into the State and Local Sales Tax Reform Fund.
6 Beginning January 1, 1990, each month the Department shall
7 pay into the Local Government Tax Fund 16% of the net revenue
8 realized for the preceding month from the 6.25% general rate
9 on the selling price of tangible personal property which is
10 purchased outside Illinois at retail from a retailer and which
11 is titled or registered by an agency of this State's
12 government.
13 Beginning October 1, 2009 and through June 30, 2026, each
14 month the Department shall pay into the Capital Projects Fund
15 an amount that is equal to an amount estimated by the
16 Department to represent 80% of the net revenue realized for
17 the preceding month from the sale of candy, grooming and
18 hygiene products, and soft drinks that had been taxed at a rate
19 of 1% prior to September 1, 2009, but that are now taxed at
20 6.25%.
21 Beginning July 1, 2011, each month the Department shall
22 pay into the Clean Air Act Permit Fund 80% of the net revenue
23 realized for the preceding month from the 6.25% general rate
24 on the selling price of sorbents used in Illinois in the
25 process of sorbent injection as used to comply with the
26 Environmental Protection Act or the federal Clean Air Act, but
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1 the total payment into the Clean Air Act Permit Fund under this
2 Act and the Retailers' Occupation Tax Act shall not exceed
3 $2,000,000 in any fiscal year.
4 Beginning July 1, 2013, each month the Department shall
5 pay into the Underground Storage Tank Fund from the proceeds
6 collected under this Act, the Service Use Tax Act, the Service
7 Occupation Tax Act, and the Retailers' Occupation Tax Act an
8 amount equal to the average monthly deficit in the Underground
9 Storage Tank Fund during the prior year, as certified annually
10 by the Illinois Environmental Protection Agency, but the total
11 payment into the Underground Storage Tank Fund under this Act,
12 the Service Use Tax Act, the Service Occupation Tax Act, and
13 the Retailers' Occupation Tax Act shall not exceed $18,000,000
14 in any State fiscal year. As used in this paragraph, the
15 "average monthly deficit" shall be equal to the difference
16 between the average monthly claims for payment by the fund and
17 the average monthly revenues deposited into the fund,
18 excluding payments made pursuant to this paragraph.
19 Beginning July 1, 2015, of the remainder of the moneys
20 received by the Department under this Act, the Service Use Tax
21 Act, the Service Occupation Tax Act, and the Retailers'
22 Occupation Tax Act, each month the Department shall deposit
23 $500,000 into the State Crime Laboratory Fund.
24 Of the remainder of the moneys received by the Department
25 pursuant to this Act, (a) 1.75% thereof shall be paid into the
26 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
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1 and after July 1, 1989, 3.8% thereof shall be paid into the
2 Build Illinois Fund; provided, however, that if in any fiscal
3 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
4 may be, of the moneys received by the Department and required
5 to be paid into the Build Illinois Fund pursuant to Section 3
6 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
7 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
8 Service Occupation Tax Act, such Acts being hereinafter called
9 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
10 may be, of moneys being hereinafter called the "Tax Act
11 Amount", and (2) the amount transferred to the Build Illinois
12 Fund from the State and Local Sales Tax Reform Fund shall be
13 less than the Annual Specified Amount (as defined in Section 3
14 of the Retailers' Occupation Tax Act), an amount equal to the
15 difference shall be immediately paid into the Build Illinois
16 Fund from other moneys received by the Department pursuant to
17 the Tax Acts; and further provided, that if on the last
18 business day of any month the sum of (1) the Tax Act Amount
19 required to be deposited into the Build Illinois Bond Account
20 in the Build Illinois Fund during such month and (2) the amount
21 transferred during such month to the Build Illinois Fund from
22 the State and Local Sales Tax Reform Fund shall have been less
23 than 1/12 of the Annual Specified Amount, an amount equal to
24 the difference shall be immediately paid into the Build
25 Illinois Fund from other moneys received by the Department
26 pursuant to the Tax Acts; and, further provided, that in no
HB2949 Enrolled - 310 - LRB104 09328 BDA 19386 b
1 event shall the payments required under the preceding proviso
2 result in aggregate payments into the Build Illinois Fund
3 pursuant to this clause (b) for any fiscal year in excess of
4 the greater of (i) the Tax Act Amount or (ii) the Annual
5 Specified Amount for such fiscal year; and, further provided,
6 that the amounts payable into the Build Illinois Fund under
7 this clause (b) shall be payable only until such time as the
8 aggregate amount on deposit under each trust indenture
9 securing Bonds issued and outstanding pursuant to the Build
10 Illinois Bond Act is sufficient, taking into account any
11 future investment income, to fully provide, in accordance with
12 such indenture, for the defeasance of or the payment of the
13 principal of, premium, if any, and interest on the Bonds
14 secured by such indenture and on any Bonds expected to be
15 issued thereafter and all fees and costs payable with respect
16 thereto, all as certified by the Director of the Bureau of the
17 Budget (now Governor's Office of Management and Budget). If on
18 the last business day of any month in which Bonds are
19 outstanding pursuant to the Build Illinois Bond Act, the
20 aggregate of the moneys deposited into the Build Illinois Bond
21 Account in the Build Illinois Fund in such month shall be less
22 than the amount required to be transferred in such month from
23 the Build Illinois Bond Account to the Build Illinois Bond
24 Retirement and Interest Fund pursuant to Section 13 of the
25 Build Illinois Bond Act, an amount equal to such deficiency
26 shall be immediately paid from other moneys received by the
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1 Department pursuant to the Tax Acts to the Build Illinois
2 Fund; provided, however, that any amounts paid to the Build
3 Illinois Fund in any fiscal year pursuant to this sentence
4 shall be deemed to constitute payments pursuant to clause (b)
5 of the preceding sentence and shall reduce the amount
6 otherwise payable for such fiscal year pursuant to clause (b)
7 of the preceding sentence. The moneys received by the
8 Department pursuant to this Act and required to be deposited
9 into the Build Illinois Fund are subject to the pledge, claim
10 and charge set forth in Section 12 of the Build Illinois Bond
11 Act.
12 Subject to payment of amounts into the Build Illinois Fund
13 as provided in the preceding paragraph or in any amendment
14 thereto hereafter enacted, the following specified monthly
15 installment of the amount requested in the certificate of the
16 Chairman of the Metropolitan Pier and Exposition Authority
17 provided under Section 8.25f of the State Finance Act, but not
18 in excess of the sums designated as "Total Deposit", shall be
19 deposited in the aggregate from collections under Section 9 of
20 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
21 9 of the Service Occupation Tax Act, and Section 3 of the
22 Retailers' Occupation Tax Act into the McCormick Place
23 Expansion Project Fund in the specified fiscal years.
24 Fiscal Year Total Deposit
25 1993 $0
26 1994 53,000,000
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1 1995 58,000,000
61,000,000
2 1996 64,000,000
68,000,000
3 1997 71,000,000
75,000,000
4 1998 80,000,000
93,000,000
5 1999 99,000,000
103,000,000
6 2000 108,000,000
113,000,000
7 2001 119,000,000
126,000,000
8 2002 132,000,000
139,000,000
9 2003 146,000,000
153,000,000
10 2004 161,000,000
170,000,000
11 2005 179,000,000
189,000,000
12 2006 199,000,000
210,000,000
13 2007 221,000,000
233,000,000
14 2008
15 2009
16 2010
17 2011
18 2012
19 2013
20 2014
21 2015
22 2016
23 2017
24 2018
25 2019
26 2020
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1 2021 300,000,000
2 2022 300,000,000
3 2023 300,000,000
4 2024 300,000,000
5 2025 300,000,000
6 2026 300,000,000
7 2027 375,000,000
8 2028 375,000,000
9 2029 375,000,000
10 2030 375,000,000
11 2031 375,000,000
12 2032 375,000,000
13 2033 375,000,000
14 2034 375,000,000
15 2035 375,000,000
16 2036 450,000,000
17 and
18 each fiscal year
19 thereafter that bonds
20 are outstanding under
21 Section 13.2 of the
22 Metropolitan Pier and
23 Exposition Authority Act,
24 but not after fiscal year 2060.
25 Beginning July 20, 1993 and in each month of each fiscal
26 year thereafter, one-eighth of the amount requested in the
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1 certificate of the Chairman of the Metropolitan Pier and
2 Exposition Authority for that fiscal year, less the amount
3 deposited into the McCormick Place Expansion Project Fund by
4 the State Treasurer in the respective month under subsection
5 (g) of Section 13 of the Metropolitan Pier and Exposition
6 Authority Act, plus cumulative deficiencies in the deposits
7 required under this Section for previous months and years,
8 shall be deposited into the McCormick Place Expansion Project
9 Fund, until the full amount requested for the fiscal year, but
10 not in excess of the amount specified above as "Total
11 Deposit", has been deposited.
12 Subject to payment of amounts into the Capital Projects
13 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
14 and the McCormick Place Expansion Project Fund pursuant to the
15 preceding paragraphs or in any amendments thereto hereafter
16 enacted, for aviation fuel sold on or after December 1, 2019,
17 the Department shall each month deposit into the Aviation Fuel
18 Sales Tax Refund Fund an amount estimated by the Department to
19 be required for refunds of the 80% portion of the tax on
20 aviation fuel under this Act. The Department shall only
21 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
22 under this paragraph for so long as the revenue use
23 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
24 binding on the State.
25 Subject to payment of amounts into the Build Illinois Fund
26 and the McCormick Place Expansion Project Fund pursuant to the
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1 preceding paragraphs or in any amendments thereto hereafter
2 enacted, beginning July 1, 1993 and ending on September 30,
3 2013, the Department shall each month pay into the Illinois
4 Tax Increment Fund 0.27% of 80% of the net revenue realized for
5 the preceding month from the 6.25% general rate on the selling
6 price of tangible personal property.
7 Subject to payment of amounts into the Build Illinois
8 Fund, the McCormick Place Expansion Project Fund, the Illinois
9 Tax Increment Fund, and the Energy Infrastructure Fund
10 pursuant to the preceding paragraphs or in any amendments to
11 this Section hereafter enacted, beginning on the first day of
12 the first calendar month to occur on or after August 26, 2014
13 (the effective date of Public Act 98-1098), each month, from
14 the collections made under Section 9 of the Use Tax Act,
15 Section 9 of the Service Use Tax Act, Section 9 of the Service
16 Occupation Tax Act, and Section 3 of the Retailers' Occupation
17 Tax Act, the Department shall pay into the Tax Compliance and
18 Administration Fund, to be used, subject to appropriation, to
19 fund additional auditors and compliance personnel at the
20 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
21 the cash receipts collected during the preceding fiscal year
22 by the Audit Bureau of the Department under the Use Tax Act,
23 the Service Use Tax Act, the Service Occupation Tax Act, the
24 Retailers' Occupation Tax Act, and associated local occupation
25 and use taxes administered by the Department.
26 Subject to payments of amounts into the Build Illinois
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1 Fund, the McCormick Place Expansion Project Fund, the Illinois
2 Tax Increment Fund, and the Tax Compliance and Administration
3 Fund as provided in this Section, beginning on July 1, 2018 the
4 Department shall pay each month into the Downstate Public
5 Transportation Fund the moneys required to be so paid under
6 Section 2-3 of the Downstate Public Transportation Act.
7 Subject to successful execution and delivery of a
8 public-private agreement between the public agency and private
9 entity and completion of the civic build, beginning on July 1,
10 2023, of the remainder of the moneys received by the
11 Department under the Use Tax Act, the Service Use Tax Act, the
12 Service Occupation Tax Act, and this Act, the Department shall
13 deposit the following specified deposits in the aggregate from
14 collections under the Use Tax Act, the Service Use Tax Act, the
15 Service Occupation Tax Act, and the Retailers' Occupation Tax
16 Act, as required under Section 8.25g of the State Finance Act
17 for distribution consistent with the Public-Private
18 Partnership for Civic and Transit Infrastructure Project Act.
19 The moneys received by the Department pursuant to this Act and
20 required to be deposited into the Civic and Transit
21 Infrastructure Fund are subject to the pledge, claim, and
22 charge set forth in Section 25-55 of the Public-Private
23 Partnership for Civic and Transit Infrastructure Project Act.
24 As used in this paragraph, "civic build", "private entity",
25 "public-private agreement", and "public agency" have the
26 meanings provided in Section 25-10 of the Public-Private
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1 Partnership for Civic and Transit Infrastructure Project Act.
2 Fiscal Year ............................ Total Deposit
3 2024 .................................... $200,000,000
4 2025 .................................... $206,000,000
5 2026 .................................... $212,200,000
6 2027 .................................... $218,500,000
7 2028 .................................... $225,100,000
8 2029 .................................... $288,700,000
9 2030 .................................... $298,900,000
10 2031 .................................... $309,300,000
11 2032 .................................... $320,100,000
12 2033 .................................... $331,200,000
13 2034 .................................... $341,200,000
14 2035 .................................... $351,400,000
15 2036 .................................... $361,900,000
16 2037 .................................... $372,800,000
17 2038 .................................... $384,000,000
18 2039 .................................... $395,500,000
19 2040 .................................... $407,400,000
20 2041 .................................... $419,600,000
21 2042 .................................... $432,200,000
22 2043 .................................... $445,100,000
23 Beginning July 1, 2021 and until July 1, 2022, subject to
24 the payment of amounts into the State and Local Sales Tax
25 Reform Fund, the Build Illinois Fund, the McCormick Place
26 Expansion Project Fund, the Illinois Tax Increment Fund, and
HB2949 Enrolled - 318 - LRB104 09328 BDA 19386 b
1 the Tax Compliance and Administration Fund as provided in this
2 Section, the Department shall pay each month into the Road
3 Fund the amount estimated to represent 16% of the net revenue
4 realized from the taxes imposed on motor fuel and gasohol.
5 Beginning July 1, 2022 and until July 1, 2023, subject to the
6 payment of amounts into the State and Local Sales Tax Reform
7 Fund, the Build Illinois Fund, the McCormick Place Expansion
8 Project Fund, the Illinois Tax Increment Fund, and the Tax
9 Compliance and Administration Fund as provided in this
10 Section, the Department shall pay each month into the Road
11 Fund the amount estimated to represent 32% of the net revenue
12 realized from the taxes imposed on motor fuel and gasohol.
13 Beginning July 1, 2023 and until July 1, 2024, subject to the
14 payment of amounts into the State and Local Sales Tax Reform
15 Fund, the Build Illinois Fund, the McCormick Place Expansion
16 Project Fund, the Illinois Tax Increment Fund, and the Tax
17 Compliance and Administration Fund as provided in this
18 Section, the Department shall pay each month into the Road
19 Fund the amount estimated to represent 48% of the net revenue
20 realized from the taxes imposed on motor fuel and gasohol.
21 Beginning July 1, 2024 and until July 1, 2026, subject to the
22 payment of amounts into the State and Local Sales Tax Reform
23 Fund, the Build Illinois Fund, the McCormick Place Expansion
24 Project Fund, the Illinois Tax Increment Fund, and the Tax
25 Compliance and Administration Fund as provided in this
26 Section, the Department shall pay each month into the Road
HB2949 Enrolled - 319 - LRB104 09328 BDA 19386 b
1 Fund the amount estimated to represent 64% of the net revenue
2 realized from the taxes imposed on motor fuel and gasohol.
3 Beginning on July 1, 2026, subject to the payment of amounts
4 into the State and Local Sales Tax Reform Fund, the Build
5 Illinois Fund, the McCormick Place Expansion Project Fund, the
6 Illinois Tax Increment Fund, and the Tax Compliance and
7 Administration Fund as provided in this Section, the
8 Department shall pay each month into the Public Transportation
9 Fund and the Downstate Public Transportation Fund the amount
10 estimated to represent 80% of the net revenue realized from
11 the taxes imposed on motor fuel and gasohol. Moneys shall be
12 apportioned as follows: 85% into the Public Transportation
13 Fund and 15% into the Downstate Public Transportation Fund. As
14 used in this paragraph, "motor fuel" has the meaning given to
15 that term in Section 1.1 of the Motor Fuel Tax Law, and
16 "gasohol" has the meaning given to that term in Section 3-40 of
17 this Act.
18 Until July 1, 2025, of the remainder of the moneys
19 received by the Department pursuant to this Act, 75% thereof
20 shall be paid into the State treasury and 25% shall be reserved
21 in a special account and used only for the transfer to the
22 Common School Fund as part of the monthly transfer from the
23 General Revenue Fund in accordance with Section 8a of the
24 State Finance Act. Beginning July 1, 2025, of the remainder of
25 the moneys received by the Department pursuant to this Act,
26 75% shall be deposited into the General Revenue Fund and 25%
HB2949 Enrolled - 320 - LRB104 09328 BDA 19386 b
1 shall be deposited into the Common School Fund.
2 As soon as possible after the first day of each month, upon
3 certification of the Department of Revenue, the Comptroller
4 shall order transferred and the Treasurer shall transfer from
5 the General Revenue Fund to the Motor Fuel Tax Fund an amount
6 equal to 1.7% of 80% of the net revenue realized under this Act
7 for the second preceding month. Beginning April 1, 2000, this
8 transfer is no longer required and shall not be made.
9 Net revenue realized for a month shall be the revenue
10 collected by the State pursuant to this Act, less the amount
11 paid out during that month as refunds to taxpayers for
12 overpayment of liability.
13 For greater simplicity of administration, manufacturers,
14 importers and wholesalers whose products are sold at retail in
15 Illinois by numerous retailers, and who wish to do so, may
16 assume the responsibility for accounting and paying to the
17 Department all tax accruing under this Act with respect to
18 such sales, if the retailers who are affected do not make
19 written objection to the Department to this arrangement.
20 (Source: P.A. 103-154, eff. 6-30-23; 103-363, eff. 7-28-23;
21 103-592, Article 75, Section 75-5, eff. 1-1-25; 103-592,
22 Article 110, Section 110-5, eff. 6-7-24; 103-1055, eff.
23 12-20-24; 104-6, Article 5, Section 5-10, eff. 6-16-25; 104-6,
24 Article 35, Section 35-20, eff. 6-16-25; 104-457, eff.
25 6-1-26.)
HB2949 Enrolled - 321 - LRB104 09328 BDA 19386 b
1 Section 5-60. The Service Use Tax Act is amended by
2 changing Section 9 as follows:
3 (35 ILCS 110/9)
4 (Text of Section before amendment by P.A. 104-457)
5 Sec. 9. Each serviceman required or authorized to collect
6 the tax herein imposed shall pay to the Department the amount
7 of such tax (except as otherwise provided) at the time when he
8 is required to file his return for the period during which such
9 tax was collected, less a discount of 2.1% prior to January 1,
10 1990 and 1.75% on and after January 1, 1990, or $5 per calendar
11 year, whichever is greater, which is allowed to reimburse the
12 serviceman for expenses incurred in collecting the tax,
13 keeping records, preparing and filing returns, remitting the
14 tax, and supplying data to the Department on request.
15 Beginning with returns due on or after January 1, 2025, the
16 vendor's discount allowed in this Section, the Retailers'
17 Occupation Tax Act, the Service Occupation Tax Act, and the
18 Use Tax Act, including any local tax administered by the
19 Department and reported on the same return, shall not exceed
20 $1,000 per month in the aggregate. When determining the
21 discount allowed under this Section, servicemen shall include
22 the amount of tax that would have been due at the 1% rate but
23 for the 0% rate imposed under Public Act 102-700. The discount
24 under this Section is not allowed for the 1.25% portion of
25 taxes paid on aviation fuel that is subject to the revenue use
HB2949 Enrolled - 322 - LRB104 09328 BDA 19386 b
1 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
2 discount allowed under this Section is allowed only for
3 returns that are filed in the manner required by this Act. The
4 Department may disallow the discount for servicemen whose
5 certificate of registration is revoked at the time the return
6 is filed, but only if the Department's decision to revoke the
7 certificate of registration has become final. A serviceman
8 need not remit that part of any tax collected by him to the
9 extent that he is required to pay and does pay the tax imposed
10 by the Service Occupation Tax Act with respect to his sale of
11 service involving the incidental transfer by him of the same
12 property.
13 Except as provided hereinafter in this Section, on or
14 before the twentieth day of each calendar month, such
15 serviceman shall file a return for the preceding calendar
16 month in accordance with reasonable Rules and Regulations to
17 be promulgated by the Department. Such return shall be filed
18 on a form prescribed by the Department and shall contain such
19 information as the Department may reasonably require. The
20 return shall include the gross receipts which were received
21 during the preceding calendar month or quarter on the
22 following items upon which tax would have been due but for the
23 0% rate imposed under Public Act 102-700: (i) food for human
24 consumption that is to be consumed off the premises where it is
25 sold (other than alcoholic beverages, food consisting of or
26 infused with adult use cannabis, soft drinks, and food that
HB2949 Enrolled - 323 - LRB104 09328 BDA 19386 b
1 has been prepared for immediate consumption); and (ii) food
2 prepared for immediate consumption and transferred incident to
3 a sale of service subject to this Act or the Service Occupation
4 Tax Act by an entity licensed under the Hospital Licensing
5 Act, the Nursing Home Care Act, the Assisted Living and Shared
6 Housing Act, the ID/DD Community Care Act, the MC/DD Act, the
7 Specialized Mental Health Rehabilitation Act of 2013, or the
8 Child Care Act of 1969, or an entity that holds a permit issued
9 pursuant to the Life Care Facilities Act. The return shall
10 also include the amount of tax that would have been due on the
11 items listed in the previous sentence but for the 0% rate
12 imposed under Public Act 102-700.
13 In the case of leases, except as otherwise provided in
14 this Act, the lessor, in collecting the tax, may collect for
15 each tax return period only the tax applicable to that part of
16 the selling price actually received during such tax return
17 period.
18 On and after January 1, 2018, with respect to servicemen
19 whose annual gross receipts average $20,000 or more, all
20 returns required to be filed pursuant to this Act shall be
21 filed electronically. Servicemen who demonstrate that they do
22 not have access to the Internet or demonstrate hardship in
23 filing electronically may petition the Department to waive the
24 electronic filing requirement.
25 The Department may require returns to be filed on a
26 quarterly basis. If so required, a return for each calendar
HB2949 Enrolled - 324 - LRB104 09328 BDA 19386 b
1 quarter shall be filed on or before the twentieth day of the
2 calendar month following the end of such calendar quarter. The
3 taxpayer shall also file a return with the Department for each
4 of the first 2 two months of each calendar quarter, on or
5 before the twentieth day of the following calendar month,
6 stating:
7 1. The name of the seller;
8 2. The address of the principal place of business from
9 which he engages in business as a serviceman in this
10 State;
11 3. The total amount of taxable receipts received by
12 him during the preceding calendar month, including
13 receipts from charge and time sales, but less all
14 deductions allowed by law;
15 4. The amount of credit provided in Section 2d of this
16 Act;
17 5. The amount of tax due;
18 5-5. The signature of the taxpayer; and
19 6. Such other reasonable information as the Department
20 may require.
21 Each serviceman required or authorized to collect the tax
22 imposed by this Act on aviation fuel transferred as an
23 incident of a sale of service in this State during the
24 preceding calendar month shall, instead of reporting and
25 paying tax on aviation fuel as otherwise required by this
26 Section, report and pay such tax on a separate aviation fuel
HB2949 Enrolled - 325 - LRB104 09328 BDA 19386 b
1 tax return. The requirements related to the return shall be as
2 otherwise provided in this Section. Notwithstanding any other
3 provisions of this Act to the contrary, servicemen collecting
4 tax on aviation fuel shall file all aviation fuel tax returns
5 and shall make all aviation fuel tax payments by electronic
6 means in the manner and form required by the Department. For
7 purposes of this Section, "aviation fuel" means jet fuel and
8 aviation gasoline.
9 If a taxpayer fails to sign a return within 30 days after
10 the proper notice and demand for signature by the Department,
11 the return shall be considered valid and any amount shown to be
12 due on the return shall be deemed assessed.
13 Notwithstanding any other provision of this Act to the
14 contrary, servicemen subject to tax on cannabis shall file all
15 cannabis tax returns and shall make all cannabis tax payments
16 by electronic means in the manner and form required by the
17 Department.
18 Beginning October 1, 1993, a taxpayer who has an average
19 monthly tax liability of $150,000 or more shall make all
20 payments required by rules of the Department by electronic
21 funds transfer. Beginning October 1, 1994, a taxpayer who has
22 an average monthly tax liability of $100,000 or more shall
23 make all payments required by rules of the Department by
24 electronic funds transfer. Beginning October 1, 1995, a
25 taxpayer who has an average monthly tax liability of $50,000
26 or more shall make all payments required by rules of the
HB2949 Enrolled - 326 - LRB104 09328 BDA 19386 b
1 Department by electronic funds transfer. Beginning October 1,
2 2000, a taxpayer who has an annual tax liability of $200,000 or
3 more shall make all payments required by rules of the
4 Department by electronic funds transfer. The term "annual tax
5 liability" shall be the sum of the taxpayer's liabilities
6 under this Act, and under all other State and local occupation
7 and use tax laws administered by the Department, for the
8 immediately preceding calendar year. The term "average monthly
9 tax liability" means the sum of the taxpayer's liabilities
10 under this Act, and under all other State and local occupation
11 and use tax laws administered by the Department, for the
12 immediately preceding calendar year divided by 12. Beginning
13 on October 1, 2002, a taxpayer who has a tax liability in the
14 amount set forth in subsection (b) of Section 2505-210 of the
15 Department of Revenue Law shall make all payments required by
16 rules of the Department by electronic funds transfer.
17 Before August 1 of each year beginning in 1993, the
18 Department shall notify all taxpayers required to make
19 payments by electronic funds transfer. All taxpayers required
20 to make payments by electronic funds transfer shall make those
21 payments for a minimum of one year beginning on October 1.
22 Any taxpayer not required to make payments by electronic
23 funds transfer may make payments by electronic funds transfer
24 with the permission of the Department.
25 All taxpayers required to make payment by electronic funds
26 transfer and any taxpayers authorized to voluntarily make
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1 payments by electronic funds transfer shall make those
2 payments in the manner authorized by the Department.
3 The Department shall adopt such rules as are necessary to
4 effectuate a program of electronic funds transfer and the
5 requirements of this Section.
6 If the serviceman is otherwise required to file a monthly
7 return and if the serviceman's average monthly tax liability
8 to the Department does not exceed $200, the Department may
9 authorize his returns to be filed on a quarter annual basis,
10 with the return for January, February, and March of a given
11 year being due by April 20 of such year; with the return for
12 April, May, and June of a given year being due by July 20 of
13 such year; with the return for July, August, and September of a
14 given year being due by October 20 of such year, and with the
15 return for October, November, and December of a given year
16 being due by January 20 of the following year.
17 If the serviceman is otherwise required to file a monthly
18 or quarterly return and if the serviceman's average monthly
19 tax liability to the Department does not exceed $50, the
20 Department may authorize his returns to be filed on an annual
21 basis, with the return for a given year being due by January 20
22 of the following year.
23 Such quarter annual and annual returns, as to form and
24 substance, shall be subject to the same requirements as
25 monthly returns.
26 Notwithstanding any other provision in this Act concerning
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1 the time within which a serviceman may file his return, in the
2 case of any serviceman who ceases to engage in a kind of
3 business which makes him responsible for filing returns under
4 this Act, such serviceman shall file a final return under this
5 Act with the Department not more than one month after
6 discontinuing such business.
7 Where a serviceman collects the tax with respect to the
8 selling price of property which he sells and the purchaser
9 thereafter returns such property and the serviceman refunds
10 the selling price thereof to the purchaser, such serviceman
11 shall also refund, to the purchaser, the tax so collected from
12 the purchaser. When filing his return for the period in which
13 he refunds such tax to the purchaser, the serviceman may
14 deduct the amount of the tax so refunded by him to the
15 purchaser from any other Service Use Tax, Service Occupation
16 Tax, retailers' occupation tax, or use tax which such
17 serviceman may be required to pay or remit to the Department,
18 as shown by such return, provided that the amount of the tax to
19 be deducted shall previously have been remitted to the
20 Department by such serviceman. If the serviceman shall not
21 previously have remitted the amount of such tax to the
22 Department, he shall be entitled to no deduction hereunder
23 upon refunding such tax to the purchaser.
24 Any serviceman filing a return hereunder shall also
25 include the total tax upon the selling price of tangible
26 personal property purchased for use by him as an incident to a
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1 sale of service, and such serviceman shall remit the amount of
2 such tax to the Department when filing such return.
3 If experience indicates such action to be practicable, the
4 Department may prescribe and furnish a combination or joint
5 return which will enable servicemen, who are required to file
6 returns hereunder and also under the Service Occupation Tax
7 Act, to furnish all the return information required by both
8 Acts on the one form.
9 Where the serviceman has more than one business registered
10 with the Department under separate registration hereunder,
11 such serviceman shall not file each return that is due as a
12 single return covering all such registered businesses, but
13 shall file separate returns for each such registered business.
14 Beginning January 1, 1990, each month the Department shall
15 pay into the State and Local Sales Tax Reform Fund, a special
16 fund in the State treasury, the net revenue realized for the
17 preceding month from the 1% tax imposed under this Act.
18 Beginning January 1, 1990, each month the Department shall
19 pay into the State and Local Sales Tax Reform Fund 20% of the
20 net revenue realized for the preceding month from the 6.25%
21 general rate on transfers of tangible personal property, other
22 than (i) tangible personal property which is purchased outside
23 Illinois at retail from a retailer and which is titled or
24 registered by an agency of this State's government and (ii)
25 aviation fuel sold on or after December 1, 2019. This
26 exception for aviation fuel only applies for so long as the
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1 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2 47133 are binding on the State.
3 For aviation fuel sold on or after December 1, 2019, each
4 month the Department shall pay into the State Aviation Program
5 Fund 20% of the net revenue realized for the preceding month
6 from the 6.25% general rate on the selling price of aviation
7 fuel, less an amount estimated by the Department to be
8 required for refunds of the 20% portion of the tax on aviation
9 fuel under this Act, which amount shall be deposited into the
10 Aviation Fuel Sales Tax Refund Fund. The Department shall only
11 pay moneys into the State Aviation Program Fund and the
12 Aviation Fuel Sales Tax Refund Fund under this Act for so long
13 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
14 U.S.C. 47133 are binding on the State.
15 Beginning August 1, 2000, each month the Department shall
16 pay into the State and Local Sales Tax Reform Fund 100% of the
17 net revenue realized for the preceding month from the 1.25%
18 rate on the selling price of motor fuel and gasohol.
19 Beginning October 1, 2009 and through June 30, 2026, each
20 month the Department shall pay into the Capital Projects Fund
21 an amount that is equal to an amount estimated by the
22 Department to represent 80% of the net revenue realized for
23 the preceding month from the sale of candy, grooming and
24 hygiene products, and soft drinks that had been taxed at a rate
25 of 1% prior to September 1, 2009, but that are now taxed at
26 6.25%.
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1 Beginning July 1, 2013, each month the Department shall
2 pay into the Underground Storage Tank Fund from the proceeds
3 collected under this Act, the Use Tax Act, the Service
4 Occupation Tax Act, and the Retailers' Occupation Tax Act an
5 amount equal to the average monthly deficit in the Underground
6 Storage Tank Fund during the prior year, as certified annually
7 by the Illinois Environmental Protection Agency, but the total
8 payment into the Underground Storage Tank Fund under this Act,
9 the Use Tax Act, the Service Occupation Tax Act, and the
10 Retailers' Occupation Tax Act shall not exceed $18,000,000 in
11 any State fiscal year. As used in this paragraph, the "average
12 monthly deficit" shall be equal to the difference between the
13 average monthly claims for payment by the fund and the average
14 monthly revenues deposited into the fund, excluding payments
15 made pursuant to this paragraph.
16 Beginning July 1, 2015, of the remainder of the moneys
17 received by the Department under the Use Tax Act, this Act, the
18 Service Occupation Tax Act, and the Retailers' Occupation Tax
19 Act, each month the Department shall deposit $500,000 into the
20 State Crime Laboratory Fund.
21 Of the remainder of the moneys received by the Department
22 pursuant to this Act, (a) 1.75% thereof shall be paid into the
23 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
24 and after July 1, 1989, 3.8% thereof shall be paid into the
25 Build Illinois Fund; provided, however, that if in any fiscal
26 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
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1 may be, of the moneys received by the Department and required
2 to be paid into the Build Illinois Fund pursuant to Section 3
3 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
4 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
5 Service Occupation Tax Act, such Acts being hereinafter called
6 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
7 may be, of moneys being hereinafter called the "Tax Act
8 Amount", and (2) the amount transferred to the Build Illinois
9 Fund from the State and Local Sales Tax Reform Fund shall be
10 less than the Annual Specified Amount (as defined in Section 3
11 of the Retailers' Occupation Tax Act), an amount equal to the
12 difference shall be immediately paid into the Build Illinois
13 Fund from other moneys received by the Department pursuant to
14 the Tax Acts; and further provided, that if on the last
15 business day of any month the sum of (1) the Tax Act Amount
16 required to be deposited into the Build Illinois Bond Account
17 in the Build Illinois Fund during such month and (2) the amount
18 transferred during such month to the Build Illinois Fund from
19 the State and Local Sales Tax Reform Fund shall have been less
20 than 1/12 of the Annual Specified Amount, an amount equal to
21 the difference shall be immediately paid into the Build
22 Illinois Fund from other moneys received by the Department
23 pursuant to the Tax Acts; and, further provided, that in no
24 event shall the payments required under the preceding proviso
25 result in aggregate payments into the Build Illinois Fund
26 pursuant to this clause (b) for any fiscal year in excess of
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1 the greater of (i) the Tax Act Amount or (ii) the Annual
2 Specified Amount for such fiscal year; and, further provided,
3 that the amounts payable into the Build Illinois Fund under
4 this clause (b) shall be payable only until such time as the
5 aggregate amount on deposit under each trust indenture
6 securing Bonds issued and outstanding pursuant to the Build
7 Illinois Bond Act is sufficient, taking into account any
8 future investment income, to fully provide, in accordance with
9 such indenture, for the defeasance of or the payment of the
10 principal of, premium, if any, and interest on the Bonds
11 secured by such indenture and on any Bonds expected to be
12 issued thereafter and all fees and costs payable with respect
13 thereto, all as certified by the Director of the Bureau of the
14 Budget (now Governor's Office of Management and Budget). If on
15 the last business day of any month in which Bonds are
16 outstanding pursuant to the Build Illinois Bond Act, the
17 aggregate of the moneys deposited into in the Build Illinois
18 Bond Account in the Build Illinois Fund in such month shall be
19 less than the amount required to be transferred in such month
20 from the Build Illinois Bond Account to the Build Illinois
21 Bond Retirement and Interest Fund pursuant to Section 13 of
22 the Build Illinois Bond Act, an amount equal to such
23 deficiency shall be immediately paid from other moneys
24 received by the Department pursuant to the Tax Acts to the
25 Build Illinois Fund; provided, however, that any amounts paid
26 to the Build Illinois Fund in any fiscal year pursuant to this
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1 sentence shall be deemed to constitute payments pursuant to
2 clause (b) of the preceding sentence and shall reduce the
3 amount otherwise payable for such fiscal year pursuant to
4 clause (b) of the preceding sentence. The moneys received by
5 the Department pursuant to this Act and required to be
6 deposited into the Build Illinois Fund are subject to the
7 pledge, claim and charge set forth in Section 12 of the Build
8 Illinois Bond Act.
9 Subject to payment of amounts into the Build Illinois Fund
10 as provided in the preceding paragraph or in any amendment
11 thereto hereafter enacted, the following specified monthly
12 installment of the amount requested in the certificate of the
13 Chairman of the Metropolitan Pier and Exposition Authority
14 provided under Section 8.25f of the State Finance Act, but not
15 in excess of the sums designated as "Total Deposit", shall be
16 deposited in the aggregate from collections under Section 9 of
17 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
18 9 of the Service Occupation Tax Act, and Section 3 of the
19 Retailers' Occupation Tax Act into the McCormick Place
20 Expansion Project Fund in the specified fiscal years.
21 Fiscal Year Total Deposit
$0
22 1993
53,000,000
23 1994 58,000,000
61,000,000
24 1995
25 1996
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1 1997 64,000,000
68,000,000
2 1998 71,000,000
75,000,000
3 1999 80,000,000
93,000,000
4 2000 99,000,000
103,000,000
5 2001 108,000,000
113,000,000
6 2002 119,000,000
126,000,000
7 2003 132,000,000
139,000,000
8 2004 146,000,000
153,000,000
9 2005 161,000,000
170,000,000
10 2006 179,000,000
189,000,000
11 2007 199,000,000
210,000,000
12 2008 221,000,000
233,000,000
13 2009 300,000,000
300,000,000
14 2010
15 2011
16 2012
17 2013
18 2014
19 2015
20 2016
21 2017
22 2018
23 2019
24 2020
25 2021
26 2022
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1 2023 300,000,000
2 2024 300,000,000
3 2025 300,000,000
4 2026 300,000,000
5 2027 375,000,000
6 2028 375,000,000
7 2029 375,000,000
8 2030 375,000,000
9 2031 375,000,000
10 2032 375,000,000
11 2033 375,000,000
12 2034 375,000,000
13 2035 375,000,000
14 2036 450,000,000
15 and
16 each fiscal year
17 thereafter that bonds
18 are outstanding under
19 Section 13.2 of the
20 Metropolitan Pier and
21 Exposition Authority Act,
22 but not after fiscal year 2060.
23 Beginning July 20, 1993 and in each month of each fiscal
24 year thereafter, one-eighth of the amount requested in the
25 certificate of the Chairman of the Metropolitan Pier and
26 Exposition Authority for that fiscal year, less the amount
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1 deposited into the McCormick Place Expansion Project Fund by
2 the State Treasurer in the respective month under subsection
3 (g) of Section 13 of the Metropolitan Pier and Exposition
4 Authority Act, plus cumulative deficiencies in the deposits
5 required under this Section for previous months and years,
6 shall be deposited into the McCormick Place Expansion Project
7 Fund, until the full amount requested for the fiscal year, but
8 not in excess of the amount specified above as "Total
9 Deposit", has been deposited.
10 Subject to payment of amounts into the Capital Projects
11 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
12 and the McCormick Place Expansion Project Fund pursuant to the
13 preceding paragraphs or in any amendments thereto hereafter
14 enacted, for aviation fuel sold on or after December 1, 2019,
15 the Department shall each month deposit into the Aviation Fuel
16 Sales Tax Refund Fund an amount estimated by the Department to
17 be required for refunds of the 80% portion of the tax on
18 aviation fuel under this Act. The Department shall only
19 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
20 under this paragraph for so long as the revenue use
21 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
22 binding on the State.
23 Subject to payment of amounts into the Build Illinois Fund
24 and the McCormick Place Expansion Project Fund pursuant to the
25 preceding paragraphs or in any amendments thereto hereafter
26 enacted, beginning July 1, 1993 and ending on September 30,
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1 2013, the Department shall each month pay into the Illinois
2 Tax Increment Fund 0.27% of 80% of the net revenue realized for
3 the preceding month from the 6.25% general rate on the selling
4 price of tangible personal property.
5 Subject to payment of amounts into the Build Illinois
6 Fund, the McCormick Place Expansion Project Fund, the Illinois
7 Tax Increment Fund, pursuant to the preceding paragraphs or in
8 any amendments to this Section hereafter enacted, beginning on
9 the first day of the first calendar month to occur on or after
10 August 26, 2014 (the effective date of Public Act 98-1098),
11 each month, from the collections made under Section 9 of the
12 Use Tax Act, Section 9 of the Service Use Tax Act, Section 9 of
13 the Service Occupation Tax Act, and Section 3 of the
14 Retailers' Occupation Tax Act, the Department shall pay into
15 the Tax Compliance and Administration Fund, to be used,
16 subject to appropriation, to fund additional auditors and
17 compliance personnel at the Department of Revenue, an amount
18 equal to 1/12 of 5% of 80% of the cash receipts collected
19 during the preceding fiscal year by the Audit Bureau of the
20 Department under the Use Tax Act, the Service Use Tax Act, the
21 Service Occupation Tax Act, the Retailers' Occupation Tax Act,
22 and associated local occupation and use taxes administered by
23 the Department.
24 Subject to payments of amounts into the Build Illinois
25 Fund, the McCormick Place Expansion Project Fund, the Illinois
26 Tax Increment Fund, and the Tax Compliance and Administration
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1 Fund as provided in this Section, beginning on July 1, 2018 the
2 Department shall pay each month into the Downstate Public
3 Transportation Fund the moneys required to be so paid under
4 Section 2-3 of the Downstate Public Transportation Act.
5 Subject to successful execution and delivery of a
6 public-private agreement between the public agency and private
7 entity and completion of the civic build, beginning on July 1,
8 2023, of the remainder of the moneys received by the
9 Department under the Use Tax Act, the Service Use Tax Act, the
10 Service Occupation Tax Act, and this Act, the Department shall
11 deposit the following specified deposits in the aggregate from
12 collections under the Use Tax Act, the Service Use Tax Act, the
13 Service Occupation Tax Act, and the Retailers' Occupation Tax
14 Act, as required under Section 8.25g of the State Finance Act
15 for distribution consistent with the Public-Private
16 Partnership for Civic and Transit Infrastructure Project Act.
17 The moneys received by the Department pursuant to this Act and
18 required to be deposited into the Civic and Transit
19 Infrastructure Fund are subject to the pledge, claim, and
20 charge set forth in Section 25-55 of the Public-Private
21 Partnership for Civic and Transit Infrastructure Project Act.
22 As used in this paragraph, "civic build", "private entity",
23 "public-private agreement", and "public agency" have the
24 meanings provided in Section 25-10 of the Public-Private
25 Partnership for Civic and Transit Infrastructure Project Act.
26 Fiscal Year ............................ Total Deposit
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1 2024 .................................... $200,000,000
2 2025 .................................... $206,000,000
3 2026 .................................... $212,200,000
4 2027 .................................... $218,500,000
5 2028 .................................... $225,100,000
6 2029 .................................... $288,700,000
7 2030 .................................... $298,900,000
8 2031 .................................... $309,300,000
9 2032 .................................... $320,100,000
10 2033 .................................... $331,200,000
11 2034 .................................... $341,200,000
12 2035 .................................... $351,400,000
13 2036 .................................... $361,900,000
14 2037 .................................... $372,800,000
15 2038 .................................... $384,000,000
16 2039 .................................... $395,500,000
17 2040 .................................... $407,400,000
18 2041 .................................... $419,600,000
19 2042 .................................... $432,200,000
20 2043 .................................... $445,100,000
21 Beginning July 1, 2021 and until July 1, 2022, subject to
22 the payment of amounts into the State and Local Sales Tax
23 Reform Fund, the Build Illinois Fund, the McCormick Place
24 Expansion Project Fund, the Energy Infrastructure Fund, and
25 the Tax Compliance and Administration Fund as provided in this
26 Section, the Department shall pay each month into the Road
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1 Fund the amount estimated to represent 16% of the net revenue
2 realized from the taxes imposed on motor fuel and gasohol.
3 Beginning July 1, 2022 and until July 1, 2023, subject to the
4 payment of amounts into the State and Local Sales Tax Reform
5 Fund, the Build Illinois Fund, the McCormick Place Expansion
6 Project Fund, the Illinois Tax Increment Fund, and the Tax
7 Compliance and Administration Fund as provided in this
8 Section, the Department shall pay each month into the Road
9 Fund the amount estimated to represent 32% of the net revenue
10 realized from the taxes imposed on motor fuel and gasohol.
11 Beginning July 1, 2023 and until July 1, 2024, subject to the
12 payment of amounts into the State and Local Sales Tax Reform
13 Fund, the Build Illinois Fund, the McCormick Place Expansion
14 Project Fund, the Illinois Tax Increment Fund, and the Tax
15 Compliance and Administration Fund as provided in this
16 Section, the Department shall pay each month into the Road
17 Fund the amount estimated to represent 48% of the net revenue
18 realized from the taxes imposed on motor fuel and gasohol.
19 Beginning July 1, 2024 and until July 1, 2026, subject to the
20 payment of amounts into the State and Local Sales Tax Reform
21 Fund, the Build Illinois Fund, the McCormick Place Expansion
22 Project Fund, the Illinois Tax Increment Fund, and the Tax
23 Compliance and Administration Fund as provided in this
24 Section, the Department shall pay each month into the Road
25 Fund the amount estimated to represent 64% of the net revenue
26 realized from the taxes imposed on motor fuel and gasohol.
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1 Beginning on July 1, 2026, subject to the payment of amounts
2 into the State and Local Sales Tax Reform Fund, the Build
3 Illinois Fund, the McCormick Place Expansion Project Fund, the
4 Illinois Tax Increment Fund, and the Tax Compliance and
5 Administration Fund as provided in this Section, the
6 Department shall pay each month into the Road Fund the amount
7 estimated to represent 80% of the net revenue realized from
8 the taxes imposed on motor fuel and gasohol. As used in this
9 paragraph "motor fuel" has the meaning given to that term in
10 Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
11 meaning given to that term in Section 3-40 of the Use Tax Act.
12 Until July 1, 2025, of the remainder of the moneys
13 received by the Department pursuant to this Act, 75% thereof
14 shall be paid into the General Revenue Fund of the State
15 treasury and 25% shall be reserved in a special account and
16 used only for the transfer to the Common School Fund as part of
17 the monthly transfer from the General Revenue Fund in
18 accordance with Section 8a of the State Finance Act. Beginning
19 July 1, 2025, of the remainder of the moneys received by the
20 Department pursuant to this Act, 75% shall be deposited into
21 the General Revenue Fund and 25% shall be deposited into the
22 Common School Fund.
23 As soon as possible after the first day of each month, upon
24 certification of the Department of Revenue, the Comptroller
25 shall order transferred and the Treasurer shall transfer from
26 the General Revenue Fund to the Motor Fuel Tax Fund an amount
HB2949 Enrolled - 343 - LRB104 09328 BDA 19386 b
1 equal to 1.7% of 80% of the net revenue realized under this Act
2 for the second preceding month. Beginning April 1, 2000, this
3 transfer is no longer required and shall not be made.
4 Net revenue realized for a month shall be the revenue
5 collected by the State pursuant to this Act, less the amount
6 paid out during that month as refunds to taxpayers for
7 overpayment of liability.
8 (Source: P.A. 103-363, eff. 7-28-23; 103-592, Article 75,
9 Section 75-10, eff. 1-1-25; 103-592, Article 110, Section
10 110-10, eff. 6-7-24; 104-6, Article 5, Section 5-15, eff.
11 6-16-25; 104-6, Article 35, Section 35-25, eff. 6-16-25;
12 104-417, eff. 8-15-25; revised 9-10-25.)
13 (Text of Section after amendment by P.A. 104-457)
14 Sec. 9. Each serviceman required or authorized to collect
15 the tax herein imposed shall pay to the Department the amount
16 of such tax (except as otherwise provided) at the time when he
17 is required to file his return for the period during which such
18 tax was collected, less a discount of 2.1% prior to January 1,
19 1990 and 1.75% on and after January 1, 1990, or $5 per calendar
20 year, whichever is greater, which is allowed to reimburse the
21 serviceman for expenses incurred in collecting the tax,
22 keeping records, preparing and filing returns, remitting the
23 tax, and supplying data to the Department on request.
24 Beginning with returns due on or after January 1, 2025, the
25 vendor's discount allowed in this Section, the Retailers'
HB2949 Enrolled - 344 - LRB104 09328 BDA 19386 b
1 Occupation Tax Act, the Service Occupation Tax Act, and the
2 Use Tax Act, including any local tax administered by the
3 Department and reported on the same return, shall not exceed
4 $1,000 per month in the aggregate. When determining the
5 discount allowed under this Section, servicemen shall include
6 the amount of tax that would have been due at the 1% rate but
7 for the 0% rate imposed under Public Act 102-700. The discount
8 under this Section is not allowed for the 1.25% portion of
9 taxes paid on aviation fuel that is subject to the revenue use
10 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
11 discount allowed under this Section is allowed only for
12 returns that are filed in the manner required by this Act. The
13 Department may disallow the discount for servicemen whose
14 certificate of registration is revoked at the time the return
15 is filed, but only if the Department's decision to revoke the
16 certificate of registration has become final. A serviceman
17 need not remit that part of any tax collected by him to the
18 extent that he is required to pay and does pay the tax imposed
19 by the Service Occupation Tax Act with respect to his sale of
20 service involving the incidental transfer by him of the same
21 property.
22 Except as provided hereinafter in this Section, on or
23 before the twentieth day of each calendar month, such
24 serviceman shall file a return for the preceding calendar
25 month in accordance with reasonable Rules and Regulations to
26 be promulgated by the Department. Such return shall be filed
HB2949 Enrolled - 345 - LRB104 09328 BDA 19386 b
1 on a form prescribed by the Department and shall contain such
2 information as the Department may reasonably require. The
3 return shall include the gross receipts which were received
4 during the preceding calendar month or quarter on the
5 following items upon which tax would have been due but for the
6 0% rate imposed under Public Act 102-700: (i) food for human
7 consumption that is to be consumed off the premises where it is
8 sold (other than alcoholic beverages, food consisting of or
9 infused with adult use cannabis, soft drinks, and food that
10 has been prepared for immediate consumption); and (ii) food
11 prepared for immediate consumption and transferred incident to
12 a sale of service subject to this Act or the Service Occupation
13 Tax Act by an entity licensed under the Hospital Licensing
14 Act, the Nursing Home Care Act, the Assisted Living and Shared
15 Housing Act, the ID/DD Community Care Act, the MC/DD Act, the
16 Specialized Mental Health Rehabilitation Act of 2013, or the
17 Child Care Act of 1969, or an entity that holds a permit issued
18 pursuant to the Life Care Facilities Act. The return shall
19 also include the amount of tax that would have been due on the
20 items listed in the previous sentence but for the 0% rate
21 imposed under Public Act 102-700.
22 In the case of leases, except as otherwise provided in
23 this Act, the lessor, in collecting the tax, may collect for
24 each tax return period only the tax applicable to that part of
25 the selling price actually received during such tax return
26 period.
HB2949 Enrolled - 346 - LRB104 09328 BDA 19386 b
1 On and after January 1, 2018, with respect to servicemen
2 whose annual gross receipts average $20,000 or more, all
3 returns required to be filed pursuant to this Act shall be
4 filed electronically. Servicemen who demonstrate that they do
5 not have access to the Internet or demonstrate hardship in
6 filing electronically may petition the Department to waive the
7 electronic filing requirement.
8 The Department may require returns to be filed on a
9 quarterly basis. If so required, a return for each calendar
10 quarter shall be filed on or before the twentieth day of the
11 calendar month following the end of such calendar quarter. The
12 taxpayer shall also file a return with the Department for each
13 of the first 2 two months of each calendar quarter, on or
14 before the twentieth day of the following calendar month,
15 stating:
16 1. The name of the seller;
17 2. The address of the principal place of business from
18 which he engages in business as a serviceman in this
19 State;
20 3. The total amount of taxable receipts received by
21 him during the preceding calendar month, including
22 receipts from charge and time sales, but less all
23 deductions allowed by law;
24 4. The amount of credit provided in Section 2d of this
25 Act;
26 5. The amount of tax due;
HB2949 Enrolled - 347 - LRB104 09328 BDA 19386 b
1 5-5. The signature of the taxpayer; and
2 6. Such other reasonable information as the Department
3 may require.
4 Each serviceman required or authorized to collect the tax
5 imposed by this Act on aviation fuel transferred as an
6 incident of a sale of service in this State during the
7 preceding calendar month shall, instead of reporting and
8 paying tax on aviation fuel as otherwise required by this
9 Section, report and pay such tax on a separate aviation fuel
10 tax return. The requirements related to the return shall be as
11 otherwise provided in this Section. Notwithstanding any other
12 provisions of this Act to the contrary, servicemen collecting
13 tax on aviation fuel shall file all aviation fuel tax returns
14 and shall make all aviation fuel tax payments by electronic
15 means in the manner and form required by the Department. For
16 purposes of this Section, "aviation fuel" means jet fuel and
17 aviation gasoline.
18 If a taxpayer fails to sign a return within 30 days after
19 the proper notice and demand for signature by the Department,
20 the return shall be considered valid and any amount shown to be
21 due on the return shall be deemed assessed.
22 Notwithstanding any other provision of this Act to the
23 contrary, servicemen subject to tax on cannabis shall file all
24 cannabis tax returns and shall make all cannabis tax payments
25 by electronic means in the manner and form required by the
26 Department.
HB2949 Enrolled - 348 - LRB104 09328 BDA 19386 b
1 Beginning October 1, 1993, a taxpayer who has an average
2 monthly tax liability of $150,000 or more shall make all
3 payments required by rules of the Department by electronic
4 funds transfer. Beginning October 1, 1994, a taxpayer who has
5 an average monthly tax liability of $100,000 or more shall
6 make all payments required by rules of the Department by
7 electronic funds transfer. Beginning October 1, 1995, a
8 taxpayer who has an average monthly tax liability of $50,000
9 or more shall make all payments required by rules of the
10 Department by electronic funds transfer. Beginning October 1,
11 2000, a taxpayer who has an annual tax liability of $200,000 or
12 more shall make all payments required by rules of the
13 Department by electronic funds transfer. The term "annual tax
14 liability" shall be the sum of the taxpayer's liabilities
15 under this Act, and under all other State and local occupation
16 and use tax laws administered by the Department, for the
17 immediately preceding calendar year. The term "average monthly
18 tax liability" means the sum of the taxpayer's liabilities
19 under this Act, and under all other State and local occupation
20 and use tax laws administered by the Department, for the
21 immediately preceding calendar year divided by 12. Beginning
22 on October 1, 2002, a taxpayer who has a tax liability in the
23 amount set forth in subsection (b) of Section 2505-210 of the
24 Department of Revenue Law shall make all payments required by
25 rules of the Department by electronic funds transfer.
26 Before August 1 of each year beginning in 1993, the
HB2949 Enrolled - 349 - LRB104 09328 BDA 19386 b
1 Department shall notify all taxpayers required to make
2 payments by electronic funds transfer. All taxpayers required
3 to make payments by electronic funds transfer shall make those
4 payments for a minimum of one year beginning on October 1.
5 Any taxpayer not required to make payments by electronic
6 funds transfer may make payments by electronic funds transfer
7 with the permission of the Department.
8 All taxpayers required to make payment by electronic funds
9 transfer and any taxpayers authorized to voluntarily make
10 payments by electronic funds transfer shall make those
11 payments in the manner authorized by the Department.
12 The Department shall adopt such rules as are necessary to
13 effectuate a program of electronic funds transfer and the
14 requirements of this Section.
15 If the serviceman is otherwise required to file a monthly
16 return and if the serviceman's average monthly tax liability
17 to the Department does not exceed $200, the Department may
18 authorize his returns to be filed on a quarter annual basis,
19 with the return for January, February, and March of a given
20 year being due by April 20 of such year; with the return for
21 April, May, and June of a given year being due by July 20 of
22 such year; with the return for July, August, and September of a
23 given year being due by October 20 of such year, and with the
24 return for October, November, and December of a given year
25 being due by January 20 of the following year.
26 If the serviceman is otherwise required to file a monthly
HB2949 Enrolled - 350 - LRB104 09328 BDA 19386 b
1 or quarterly return and if the serviceman's average monthly
2 tax liability to the Department does not exceed $50, the
3 Department may authorize his returns to be filed on an annual
4 basis, with the return for a given year being due by January 20
5 of the following year.
6 Such quarter annual and annual returns, as to form and
7 substance, shall be subject to the same requirements as
8 monthly returns.
9 Notwithstanding any other provision in this Act concerning
10 the time within which a serviceman may file his return, in the
11 case of any serviceman who ceases to engage in a kind of
12 business which makes him responsible for filing returns under
13 this Act, such serviceman shall file a final return under this
14 Act with the Department not more than one month after
15 discontinuing such business.
16 Where a serviceman collects the tax with respect to the
17 selling price of property which he sells and the purchaser
18 thereafter returns such property and the serviceman refunds
19 the selling price thereof to the purchaser, such serviceman
20 shall also refund, to the purchaser, the tax so collected from
21 the purchaser. When filing his return for the period in which
22 he refunds such tax to the purchaser, the serviceman may
23 deduct the amount of the tax so refunded by him to the
24 purchaser from any other Service Use Tax, Service Occupation
25 Tax, retailers' occupation tax, or use tax which such
26 serviceman may be required to pay or remit to the Department,
HB2949 Enrolled - 351 - LRB104 09328 BDA 19386 b
1 as shown by such return, provided that the amount of the tax to
2 be deducted shall previously have been remitted to the
3 Department by such serviceman. If the serviceman shall not
4 previously have remitted the amount of such tax to the
5 Department, he shall be entitled to no deduction hereunder
6 upon refunding such tax to the purchaser.
7 Any serviceman filing a return hereunder shall also
8 include the total tax upon the selling price of tangible
9 personal property purchased for use by him as an incident to a
10 sale of service, and such serviceman shall remit the amount of
11 such tax to the Department when filing such return.
12 If experience indicates such action to be practicable, the
13 Department may prescribe and furnish a combination or joint
14 return which will enable servicemen, who are required to file
15 returns hereunder and also under the Service Occupation Tax
16 Act, to furnish all the return information required by both
17 Acts on the one form.
18 Where the serviceman has more than one business registered
19 with the Department under separate registration hereunder,
20 such serviceman shall not file each return that is due as a
21 single return covering all such registered businesses, but
22 shall file separate returns for each such registered business.
23 Beginning January 1, 1990, each month the Department shall
24 pay into the State and Local Tax Reform Fund, a special fund in
25 the State treasury, the net revenue realized for the preceding
26 month from the 1% tax imposed under this Act.
HB2949 Enrolled - 352 - LRB104 09328 BDA 19386 b
1 Beginning January 1, 1990, each month the Department shall
2 pay into the State and Local Sales Tax Reform Fund 20% of the
3 net revenue realized for the preceding month from the 6.25%
4 general rate on transfers of tangible personal property, other
5 than (i) tangible personal property which is purchased outside
6 Illinois at retail from a retailer and which is titled or
7 registered by an agency of this State's government and (ii)
8 aviation fuel sold on or after December 1, 2019. This
9 exception for aviation fuel only applies for so long as the
10 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
11 47133 are binding on the State.
12 For aviation fuel sold on or after December 1, 2019, each
13 month the Department shall pay into the State Aviation Program
14 Fund 20% of the net revenue realized for the preceding month
15 from the 6.25% general rate on the selling price of aviation
16 fuel, less an amount estimated by the Department to be
17 required for refunds of the 20% portion of the tax on aviation
18 fuel under this Act, which amount shall be deposited into the
19 Aviation Fuel Sales Tax Refund Fund. The Department shall only
20 pay moneys into the State Aviation Program Fund and the
21 Aviation Fuel Sales Tax Refund Fund under this Act for so long
22 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
23 U.S.C. 47133 are binding on the State.
24 Beginning August 1, 2000, each month the Department shall
25 pay into the State and Local Sales Tax Reform Fund 100% of the
26 net revenue realized for the preceding month from the 1.25%
HB2949 Enrolled - 353 - LRB104 09328 BDA 19386 b
1 rate on the selling price of motor fuel and gasohol.
2 Beginning October 1, 2009 and through June 30, 2026, each
3 month the Department shall pay into the Capital Projects Fund
4 an amount that is equal to an amount estimated by the
5 Department to represent 80% of the net revenue realized for
6 the preceding month from the sale of candy, grooming and
7 hygiene products, and soft drinks that had been taxed at a rate
8 of 1% prior to September 1, 2009, but that are now taxed at
9 6.25%.
10 Beginning July 1, 2013, each month the Department shall
11 pay into the Underground Storage Tank Fund from the proceeds
12 collected under this Act, the Use Tax Act, the Service
13 Occupation Tax Act, and the Retailers' Occupation Tax Act an
14 amount equal to the average monthly deficit in the Underground
15 Storage Tank Fund during the prior year, as certified annually
16 by the Illinois Environmental Protection Agency, but the total
17 payment into the Underground Storage Tank Fund under this Act,
18 the Use Tax Act, the Service Occupation Tax Act, and the
19 Retailers' Occupation Tax Act shall not exceed $18,000,000 in
20 any State fiscal year. As used in this paragraph, the "average
21 monthly deficit" shall be equal to the difference between the
22 average monthly claims for payment by the fund and the average
23 monthly revenues deposited into the fund, excluding payments
24 made pursuant to this paragraph.
25 Beginning July 1, 2015, of the remainder of the moneys
26 received by the Department under the Use Tax Act, this Act, the
HB2949 Enrolled - 354 - LRB104 09328 BDA 19386 b
1 Service Occupation Tax Act, and the Retailers' Occupation Tax
2 Act, each month the Department shall deposit $500,000 into the
3 State Crime Laboratory Fund.
4 Of the remainder of the moneys received by the Department
5 pursuant to this Act, (a) 1.75% thereof shall be paid into the
6 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
7 and after July 1, 1989, 3.8% thereof shall be paid into the
8 Build Illinois Fund; provided, however, that if in any fiscal
9 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
10 may be, of the moneys received by the Department and required
11 to be paid into the Build Illinois Fund pursuant to Section 3
12 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
13 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
14 Service Occupation Tax Act, such Acts being hereinafter called
15 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
16 may be, of moneys being hereinafter called the "Tax Act
17 Amount", and (2) the amount transferred to the Build Illinois
18 Fund from the State and Local Sales Tax Reform Fund shall be
19 less than the Annual Specified Amount (as defined in Section 3
20 of the Retailers' Occupation Tax Act), an amount equal to the
21 difference shall be immediately paid into the Build Illinois
22 Fund from other moneys received by the Department pursuant to
23 the Tax Acts; and further provided, that if on the last
24 business day of any month the sum of (1) the Tax Act Amount
25 required to be deposited into the Build Illinois Bond Account
26 in the Build Illinois Fund during such month and (2) the amount
HB2949 Enrolled - 355 - LRB104 09328 BDA 19386 b
1 transferred during such month to the Build Illinois Fund from
2 the State and Local Sales Tax Reform Fund shall have been less
3 than 1/12 of the Annual Specified Amount, an amount equal to
4 the difference shall be immediately paid into the Build
5 Illinois Fund from other moneys received by the Department
6 pursuant to the Tax Acts; and, further provided, that in no
7 event shall the payments required under the preceding proviso
8 result in aggregate payments into the Build Illinois Fund
9 pursuant to this clause (b) for any fiscal year in excess of
10 the greater of (i) the Tax Act Amount or (ii) the Annual
11 Specified Amount for such fiscal year; and, further provided,
12 that the amounts payable into the Build Illinois Fund under
13 this clause (b) shall be payable only until such time as the
14 aggregate amount on deposit under each trust indenture
15 securing Bonds issued and outstanding pursuant to the Build
16 Illinois Bond Act is sufficient, taking into account any
17 future investment income, to fully provide, in accordance with
18 such indenture, for the defeasance of or the payment of the
19 principal of, premium, if any, and interest on the Bonds
20 secured by such indenture and on any Bonds expected to be
21 issued thereafter and all fees and costs payable with respect
22 thereto, all as certified by the Director of the Bureau of the
23 Budget (now Governor's Office of Management and Budget). If on
24 the last business day of any month in which Bonds are
25 outstanding pursuant to the Build Illinois Bond Act, the
26 aggregate of the moneys deposited into in the Build Illinois
HB2949 Enrolled - 356 - LRB104 09328 BDA 19386 b
1 Bond Account in the Build Illinois Fund in such month shall be
2 less than the amount required to be transferred in such month
3 from the Build Illinois Bond Account to the Build Illinois
4 Bond Retirement and Interest Fund pursuant to Section 13 of
5 the Build Illinois Bond Act, an amount equal to such
6 deficiency shall be immediately paid from other moneys
7 received by the Department pursuant to the Tax Acts to the
8 Build Illinois Fund; provided, however, that any amounts paid
9 to the Build Illinois Fund in any fiscal year pursuant to this
10 sentence shall be deemed to constitute payments pursuant to
11 clause (b) of the preceding sentence and shall reduce the
12 amount otherwise payable for such fiscal year pursuant to
13 clause (b) of the preceding sentence. The moneys received by
14 the Department pursuant to this Act and required to be
15 deposited into the Build Illinois Fund are subject to the
16 pledge, claim and charge set forth in Section 12 of the Build
17 Illinois Bond Act.
18 Subject to payment of amounts into the Build Illinois Fund
19 as provided in the preceding paragraph or in any amendment
20 thereto hereafter enacted, the following specified monthly
21 installment of the amount requested in the certificate of the
22 Chairman of the Metropolitan Pier and Exposition Authority
23 provided under Section 8.25f of the State Finance Act, but not
24 in excess of the sums designated as "Total Deposit", shall be
25 deposited in the aggregate from collections under Section 9 of
26 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
HB2949 Enrolled - 357 - LRB104 09328 BDA 19386 b
1 9 of the Service Occupation Tax Act, and Section 3 of the
2 Retailers' Occupation Tax Act into the McCormick Place
3 Expansion Project Fund in the specified fiscal years.
4 Fiscal Year Total Deposit
$0
5 1993
53,000,000
6 1994 58,000,000
61,000,000
7 1995 64,000,000
68,000,000
8 1996 71,000,000
75,000,000
9 1997 80,000,000
93,000,000
10 1998 99,000,000
103,000,000
11 1999 108,000,000
113,000,000
12 2000 119,000,000
126,000,000
13 2001 132,000,000
139,000,000
14 2002 146,000,000
153,000,000
15 2003 161,000,000
16 2004
17 2005
18 2006
19 2007
20 2008
21 2009
22 2010
23 2011
24 2012
25 2013
HB2949 Enrolled - 358 - LRB104 09328 BDA 19386 b
1 2014 170,000,000
179,000,000
2 2015 189,000,000
199,000,000
3 2016 210,000,000
221,000,000
4 2017 233,000,000
300,000,000
5 2018 300,000,000
300,000,000
6 2019 300,000,000
300,000,000
7 2020 300,000,000
375,000,000
8 2021 375,000,000
375,000,000
9 2022 375,000,000
375,000,000
10 2023 375,000,000
375,000,000
11 2024 375,000,000
375,000,000
12 2025 450,000,000
13 2026
14 2027
15 2028
16 2029
17 2030
18 2031
19 2032
20 2033
21 2034
22 2035
23 2036
24 and
25 each fiscal year
26 thereafter that bonds
HB2949 Enrolled - 359 - LRB104 09328 BDA 19386 b
1 are outstanding under
2 Section 13.2 of the
3 Metropolitan Pier and
4 Exposition Authority Act,
5 but not after fiscal year 2060.
6 Beginning July 20, 1993 and in each month of each fiscal
7 year thereafter, one-eighth of the amount requested in the
8 certificate of the Chairman of the Metropolitan Pier and
9 Exposition Authority for that fiscal year, less the amount
10 deposited into the McCormick Place Expansion Project Fund by
11 the State Treasurer in the respective month under subsection
12 (g) of Section 13 of the Metropolitan Pier and Exposition
13 Authority Act, plus cumulative deficiencies in the deposits
14 required under this Section for previous months and years,
15 shall be deposited into the McCormick Place Expansion Project
16 Fund, until the full amount requested for the fiscal year, but
17 not in excess of the amount specified above as "Total
18 Deposit", has been deposited.
19 Subject to payment of amounts into the Capital Projects
20 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
21 and the McCormick Place Expansion Project Fund pursuant to the
22 preceding paragraphs or in any amendments thereto hereafter
23 enacted, for aviation fuel sold on or after December 1, 2019,
24 the Department shall each month deposit into the Aviation Fuel
25 Sales Tax Refund Fund an amount estimated by the Department to
26 be required for refunds of the 80% portion of the tax on
HB2949 Enrolled - 360 - LRB104 09328 BDA 19386 b
1 aviation fuel under this Act. The Department shall only
2 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
3 under this paragraph for so long as the revenue use
4 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
5 binding on the State.
6 Subject to payment of amounts into the Build Illinois Fund
7 and the McCormick Place Expansion Project Fund pursuant to the
8 preceding paragraphs or in any amendments thereto hereafter
9 enacted, beginning July 1, 1993 and ending on September 30,
10 2013, the Department shall each month pay into the Illinois
11 Tax Increment Fund 0.27% of 80% of the net revenue realized for
12 the preceding month from the 6.25% general rate on the selling
13 price of tangible personal property.
14 Subject to payment of amounts into the Build Illinois
15 Fund, the McCormick Place Expansion Project Fund, the Illinois
16 Tax Increment Fund, pursuant to the preceding paragraphs or in
17 any amendments to this Section hereafter enacted, beginning on
18 the first day of the first calendar month to occur on or after
19 August 26, 2014 (the effective date of Public Act 98-1098),
20 each month, from the collections made under Section 9 of the
21 Use Tax Act, Section 9 of the Service Use Tax Act, Section 9 of
22 the Service Occupation Tax Act, and Section 3 of the
23 Retailers' Occupation Tax Act, the Department shall pay into
24 the Tax Compliance and Administration Fund, to be used,
25 subject to appropriation, to fund additional auditors and
26 compliance personnel at the Department of Revenue, an amount
HB2949 Enrolled - 361 - LRB104 09328 BDA 19386 b
1 equal to 1/12 of 5% of 80% of the cash receipts collected
2 during the preceding fiscal year by the Audit Bureau of the
3 Department under the Use Tax Act, the Service Use Tax Act, the
4 Service Occupation Tax Act, the Retailers' Occupation Tax Act,
5 and associated local occupation and use taxes administered by
6 the Department.
7 Subject to payments of amounts into the Build Illinois
8 Fund, the McCormick Place Expansion Project Fund, the Illinois
9 Tax Increment Fund, and the Tax Compliance and Administration
10 Fund as provided in this Section, beginning on July 1, 2018 the
11 Department shall pay each month into the Downstate Public
12 Transportation Fund the moneys required to be so paid under
13 Section 2-3 of the Downstate Public Transportation Act.
14 Subject to successful execution and delivery of a
15 public-private agreement between the public agency and private
16 entity and completion of the civic build, beginning on July 1,
17 2023, of the remainder of the moneys received by the
18 Department under the Use Tax Act, the Service Use Tax Act, the
19 Service Occupation Tax Act, and this Act, the Department shall
20 deposit the following specified deposits in the aggregate from
21 collections under the Use Tax Act, the Service Use Tax Act, the
22 Service Occupation Tax Act, and the Retailers' Occupation Tax
23 Act, as required under Section 8.25g of the State Finance Act
24 for distribution consistent with the Public-Private
25 Partnership for Civic and Transit Infrastructure Project Act.
26 The moneys received by the Department pursuant to this Act and
HB2949 Enrolled - 362 - LRB104 09328 BDA 19386 b
1 required to be deposited into the Civic and Transit
2 Infrastructure Fund are subject to the pledge, claim, and
3 charge set forth in Section 25-55 of the Public-Private
4 Partnership for Civic and Transit Infrastructure Project Act.
5 As used in this paragraph, "civic build", "private entity",
6 "public-private agreement", and "public agency" have the
7 meanings provided in Section 25-10 of the Public-Private
8 Partnership for Civic and Transit Infrastructure Project Act.
9 Fiscal Year ............................ Total Deposit
10 2024 .................................... $200,000,000
11 2025 .................................... $206,000,000
12 2026 .................................... $212,200,000
13 2027 .................................... $218,500,000
14 2028 .................................... $225,100,000
15 2029 .................................... $288,700,000
16 2030 .................................... $298,900,000
17 2031 .................................... $309,300,000
18 2032 .................................... $320,100,000
19 2033 .................................... $331,200,000
20 2034 .................................... $341,200,000
21 2035 .................................... $351,400,000
22 2036 .................................... $361,900,000
23 2037 .................................... $372,800,000
24 2038 .................................... $384,000,000
25 2039 .................................... $395,500,000
26 2040 .................................... $407,400,000
HB2949 Enrolled - 363 - LRB104 09328 BDA 19386 b
1 2041 .................................... $419,600,000
2 2042 .................................... $432,200,000
3 2043 .................................... $445,100,000
4 Beginning July 1, 2021 and until July 1, 2022, subject to
5 the payment of amounts into the State and Local Sales Tax
6 Reform Fund, the Build Illinois Fund, the McCormick Place
7 Expansion Project Fund, the Energy Infrastructure Fund, and
8 the Tax Compliance and Administration Fund as provided in this
9 Section, the Department shall pay each month into the Road
10 Fund the amount estimated to represent 16% of the net revenue
11 realized from the taxes imposed on motor fuel and gasohol.
12 Beginning July 1, 2022 and until July 1, 2023, subject to the
13 payment of amounts into the State and Local Sales Tax Reform
14 Fund, the Build Illinois Fund, the McCormick Place Expansion
15 Project Fund, the Illinois Tax Increment Fund, and the Tax
16 Compliance and Administration Fund as provided in this
17 Section, the Department shall pay each month into the Road
18 Fund the amount estimated to represent 32% of the net revenue
19 realized from the taxes imposed on motor fuel and gasohol.
20 Beginning July 1, 2023 and until July 1, 2024, subject to the
21 payment of amounts into the State and Local Sales Tax Reform
22 Fund, the Build Illinois Fund, the McCormick Place Expansion
23 Project Fund, the Illinois Tax Increment Fund, and the Tax
24 Compliance and Administration Fund as provided in this
25 Section, the Department shall pay each month into the Road
26 Fund the amount estimated to represent 48% of the net revenue
HB2949 Enrolled - 364 - LRB104 09328 BDA 19386 b
1 realized from the taxes imposed on motor fuel and gasohol.
2 Beginning July 1, 2024 and until July 1, 2026, subject to the
3 payment of amounts into the State and Local Sales Tax Reform
4 Fund, the Build Illinois Fund, the McCormick Place Expansion
5 Project Fund, the Illinois Tax Increment Fund, and the Tax
6 Compliance and Administration Fund as provided in this
7 Section, the Department shall pay each month into the Road
8 Fund the amount estimated to represent 64% of the net revenue
9 realized from the taxes imposed on motor fuel and gasohol.
10 Beginning on July 1, 2026, subject to the payment of amounts
11 into the State and Local Sales Tax Reform Fund, the Build
12 Illinois Fund, the McCormick Place Expansion Project Fund, the
13 Illinois Tax Increment Fund, and the Tax Compliance and
14 Administration Fund as provided in this Section, the
15 Department shall pay each month into the Public Transportation
16 Fund and the Downstate Public Transportation Fund the amount
17 estimated to represent 80% of the net revenue realized from
18 the taxes imposed on motor fuel and gasohol. Those moneys
19 shall be apportioned as follows: 85% into the Public
20 Transportation Fund and 15% into the Downstate Public
21 Transportation Fund. As used in this paragraph "motor fuel"
22 has the meaning given to that term in Section 1.1 of the Motor
23 Fuel Tax Law, and "gasohol" has the meaning given to that term
24 in Section 3-40 of the Use Tax Act.
25 Until July 1, 2025, of the remainder of the moneys
26 received by the Department pursuant to this Act, 75% thereof
HB2949 Enrolled - 365 - LRB104 09328 BDA 19386 b
1 shall be paid into the General Revenue Fund of the State
2 treasury and 25% shall be reserved in a special account and
3 used only for the transfer to the Common School Fund as part of
4 the monthly transfer from the General Revenue Fund in
5 accordance with Section 8a of the State Finance Act. Beginning
6 July 1, 2025, of the remainder of the moneys received by the
7 Department pursuant to this Act, 75% shall be deposited into
8 the General Revenue Fund and 25% shall be deposited into the
9 Common School Fund.
10 As soon as possible after the first day of each month, upon
11 certification of the Department of Revenue, the Comptroller
12 shall order transferred and the Treasurer shall transfer from
13 the General Revenue Fund to the Motor Fuel Tax Fund an amount
14 equal to 1.7% of 80% of the net revenue realized under this Act
15 for the second preceding month. Beginning April 1, 2000, this
16 transfer is no longer required and shall not be made.
17 Net revenue realized for a month shall be the revenue
18 collected by the State pursuant to this Act, less the amount
19 paid out during that month as refunds to taxpayers for
20 overpayment of liability.
21 (Source: P.A. 103-363, eff. 7-28-23; 103-592, Article 75,
22 Section 75-10, eff. 1-1-25; 103-592, Article 110, Section
23 110-10, eff. 6-7-24; 104-6, Article 5, Section 5-15, eff.
24 6-16-25; 104-6, Article 35, Section 35-25, eff. 6-16-25;
25 104-417, eff. 8-15-25; 104-457, eff. 6-1-26; revised 1-12-26.)
HB2949 Enrolled - 366 - LRB104 09328 BDA 19386 b
1 Section 5-65. The Service Occupation Tax Act is amended by
2 changing Section 9 as follows:
3 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
4 (Text of Section before amendment by P.A. 104-457)
5 Sec. 9. Each serviceman required or authorized to collect
6 the tax herein imposed shall pay to the Department the amount
7 of such tax at the time when he is required to file his return
8 for the period during which such tax was collectible, less a
9 discount of 2.1% prior to January 1, 1990, and 1.75% on and
10 after January 1, 1990, or $5 per calendar year, whichever is
11 greater, which is allowed to reimburse the serviceman for
12 expenses incurred in collecting the tax, keeping records,
13 preparing and filing returns, remitting the tax, and supplying
14 data to the Department on request. On and after January 1,
15 2026, a certified service provider, as defined in the Leveling
16 the Playing Field for Illinois Retail Act, filing the return
17 under this Section on behalf of a serviceman maintaining a
18 place of business in this State shall, at the time of such
19 return, pay to the Department the amount of tax imposed by this
20 Act less a discount of 1.75%, not to exceed $1,000 $1000 per
21 month as provided in this Section. A serviceman maintaining a
22 place of business in this State using a certified service
23 provider to file a return on its behalf, as provided in the
24 Leveling the Playing Field for Illinois Retail Act, is not
25 eligible for the discount. Beginning with returns due on or
HB2949 Enrolled - 367 - LRB104 09328 BDA 19386 b
1 after January 1, 2025, the vendor's discount allowed in this
2 Section, the Retailers' Occupation Tax Act, the Use Tax Act,
3 and the Service Use Tax Act, including any local tax
4 administered by the Department and reported on the same
5 return, shall not exceed $1,000 per month in the aggregate.
6 When determining the discount allowed under this Section,
7 servicemen shall include the amount of tax that would have
8 been due at the 1% rate but for the 0% rate imposed under
9 Public Act 102-700. The discount under this Section is not
10 allowed for the 1.25% portion of taxes paid on aviation fuel
11 that is subject to the revenue use requirements of 49 U.S.C.
12 47107(b) and 49 U.S.C. 47133. The discount allowed under this
13 Section is allowed only for returns that are filed in the
14 manner required by this Act. The Department may disallow the
15 discount for servicemen whose certificate of registration is
16 revoked at the time the return is filed, but only if the
17 Department's decision to revoke the certificate of
18 registration has become final.
19 Where such tangible personal property is sold under a
20 conditional sales contract, or under any other form of sale
21 wherein the payment of the principal sum, or a part thereof, is
22 extended beyond the close of the period for which the return is
23 filed, the serviceman, in collecting the tax may collect, for
24 each tax return period, only the tax applicable to the part of
25 the selling price actually received during such tax return
26 period.
HB2949 Enrolled - 368 - LRB104 09328 BDA 19386 b
1 Except as provided hereinafter in this Section, on or
2 before the twentieth day of each calendar month, such
3 serviceman shall file a return for the preceding calendar
4 month in accordance with reasonable rules and regulations to
5 be promulgated by the Department of Revenue. Such return shall
6 be filed on a form prescribed by the Department and shall
7 contain such information as the Department may reasonably
8 require. The return shall include the gross receipts which
9 were received during the preceding calendar month or quarter
10 on the following items upon which tax would have been due but
11 for the 0% rate imposed under Public Act 102-700: (i) food for
12 human consumption that is to be consumed off the premises
13 where it is sold (other than alcoholic beverages, food
14 consisting of or infused with adult use cannabis, soft drinks,
15 and food that has been prepared for immediate consumption);
16 and (ii) food prepared for immediate consumption and
17 transferred incident to a sale of service subject to this Act
18 or the Service Use Tax Act by an entity licensed under the
19 Hospital Licensing Act, the Nursing Home Care Act, the
20 Assisted Living and Shared Housing Act, the ID/DD Community
21 Care Act, the MC/DD Act, the Specialized Mental Health
22 Rehabilitation Act of 2013, or the Child Care Act of 1969, or
23 an entity that holds a permit issued pursuant to the Life Care
24 Facilities Act. The return shall also include the amount of
25 tax that would have been due on the items listed in the
26 previous sentence but for the 0% rate imposed under Public Act
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1 102-700.
2 On and after January 1, 2018, with respect to servicemen
3 whose annual gross receipts average $20,000 or more, all
4 returns required to be filed pursuant to this Act shall be
5 filed electronically. Servicemen who demonstrate that they do
6 not have access to the Internet or demonstrate hardship in
7 filing electronically may petition the Department to waive the
8 electronic filing requirement.
9 The Department may require returns to be filed on a
10 quarterly basis. If so required, a return for each calendar
11 quarter shall be filed on or before the twentieth day of the
12 calendar month following the end of such calendar quarter. The
13 taxpayer shall also file a return with the Department for each
14 of the first 2 two months of each calendar quarter, on or
15 before the twentieth day of the following calendar month,
16 stating:
17 1. The name of the seller;
18 2. The address of the principal place of business from
19 which he engages in business as a serviceman in this
20 State;
21 3. The total amount of taxable receipts received by
22 him during the preceding calendar month, including
23 receipts from charge and time sales, but less all
24 deductions allowed by law;
25 4. The amount of credit provided in Section 2d of this
26 Act;
HB2949 Enrolled - 370 - LRB104 09328 BDA 19386 b
1 5. The amount of tax due;
2 5-5. The signature of the taxpayer; and
3 6. Such other reasonable information as the Department
4 may require.
5 Each serviceman required or authorized to collect the tax
6 herein imposed on aviation fuel acquired as an incident to the
7 purchase of a service in this State during the preceding
8 calendar month shall, instead of reporting and paying tax as
9 otherwise required by this Section, report and pay such tax on
10 a separate aviation fuel tax return. The requirements related
11 to the return shall be as otherwise provided in this Section.
12 Notwithstanding any other provisions of this Act to the
13 contrary, servicemen transferring aviation fuel incident to
14 sales of service shall file all aviation fuel tax returns and
15 shall make all aviation fuel tax payments by electronic means
16 in the manner and form required by the Department. For
17 purposes of this Section, "aviation fuel" means jet fuel and
18 aviation gasoline.
19 If a taxpayer fails to sign a return within 30 days after
20 the proper notice and demand for signature by the Department,
21 the return shall be considered valid and any amount shown to be
22 due on the return shall be deemed assessed.
23 Notwithstanding any other provision of this Act to the
24 contrary, servicemen subject to tax on cannabis shall file all
25 cannabis tax returns and shall make all cannabis tax payments
26 by electronic means in the manner and form required by the
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1 Department.
2 Prior to October 1, 2003, and on and after September 1,
3 2004 a serviceman may accept a Manufacturer's Purchase Credit
4 certification from a purchaser in satisfaction of Service Use
5 Tax as provided in Section 3-70 of the Service Use Tax Act if
6 the purchaser provides the appropriate documentation as
7 required by Section 3-70 of the Service Use Tax Act. A
8 Manufacturer's Purchase Credit certification, accepted prior
9 to October 1, 2003 or on or after September 1, 2004 by a
10 serviceman as provided in Section 3-70 of the Service Use Tax
11 Act, may be used by that serviceman to satisfy Service
12 Occupation Tax liability in the amount claimed in the
13 certification, not to exceed 6.25% of the receipts subject to
14 tax from a qualifying purchase. A Manufacturer's Purchase
15 Credit reported on any original or amended return filed under
16 this Act after October 20, 2003 for reporting periods prior to
17 September 1, 2004 shall be disallowed. Manufacturer's Purchase
18 Credit reported on annual returns due on or after January 1,
19 2005 will be disallowed for periods prior to September 1,
20 2004. No Manufacturer's Purchase Credit may be used after
21 September 30, 2003 through August 31, 2004 to satisfy any tax
22 liability imposed under this Act, including any audit
23 liability.
24 Beginning on July 1, 2023 and through December 31, 2032, a
25 serviceman may accept a Sustainable Aviation Fuel Purchase
26 Credit certification from an air common carrier-purchaser in
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1 satisfaction of Service Use Tax as provided in Section 3-72 of
2 the Service Use Tax Act if the purchaser provides the
3 appropriate documentation as required by Section 3-72 of the
4 Service Use Tax Act. A Sustainable Aviation Fuel Purchase
5 Credit certification accepted by a serviceman in accordance
6 with this paragraph may be used by that serviceman to satisfy
7 service occupation tax liability (but not in satisfaction of
8 penalty or interest) in the amount claimed in the
9 certification, not to exceed 6.25% of the receipts subject to
10 tax from a sale of aviation fuel. In addition, for a sale of
11 aviation fuel to qualify to earn the Sustainable Aviation Fuel
12 Purchase Credit, servicemen must retain in their books and
13 records a certification from the producer of the aviation fuel
14 that the aviation fuel sold by the serviceman and for which a
15 sustainable aviation fuel purchase credit was earned meets the
16 definition of sustainable aviation fuel under Section 3-72 of
17 the Service Use Tax Act. The documentation must include detail
18 sufficient for the Department to determine the number of
19 gallons of sustainable aviation fuel sold.
20 If the serviceman's average monthly tax liability to the
21 Department does not exceed $200, the Department may authorize
22 his returns to be filed on a quarter annual basis, with the
23 return for January, February, and March of a given year being
24 due by April 20 of such year; with the return for April, May,
25 and June of a given year being due by July 20 of such year;
26 with the return for July, August, and September of a given year
HB2949 Enrolled - 373 - LRB104 09328 BDA 19386 b
1 being due by October 20 of such year, and with the return for
2 October, November, and December of a given year being due by
3 January 20 of the following year.
4 If the serviceman's average monthly tax liability to the
5 Department does not exceed $50, the Department may authorize
6 his returns to be filed on an annual basis, with the return for
7 a given year being due by January 20 of the following year.
8 Such quarter annual and annual returns, as to form and
9 substance, shall be subject to the same requirements as
10 monthly returns.
11 Notwithstanding any other provision in this Act concerning
12 the time within which a serviceman may file his return, in the
13 case of any serviceman who ceases to engage in a kind of
14 business which makes him responsible for filing returns under
15 this Act, such serviceman shall file a final return under this
16 Act with the Department not more than one month after
17 discontinuing such business.
18 Beginning October 1, 1993, a taxpayer who has an average
19 monthly tax liability of $150,000 or more shall make all
20 payments required by rules of the Department by electronic
21 funds transfer. Beginning October 1, 1994, a taxpayer who has
22 an average monthly tax liability of $100,000 or more shall
23 make all payments required by rules of the Department by
24 electronic funds transfer. Beginning October 1, 1995, a
25 taxpayer who has an average monthly tax liability of $50,000
26 or more shall make all payments required by rules of the
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1 Department by electronic funds transfer. Beginning October 1,
2 2000, a taxpayer who has an annual tax liability of $200,000 or
3 more shall make all payments required by rules of the
4 Department by electronic funds transfer. The term "annual tax
5 liability" shall be the sum of the taxpayer's liabilities
6 under this Act, and under all other State and local occupation
7 and use tax laws administered by the Department, for the
8 immediately preceding calendar year. The term "average monthly
9 tax liability" means the sum of the taxpayer's liabilities
10 under this Act, and under all other State and local occupation
11 and use tax laws administered by the Department, for the
12 immediately preceding calendar year divided by 12. Beginning
13 on October 1, 2002, a taxpayer who has a tax liability in the
14 amount set forth in subsection (b) of Section 2505-210 of the
15 Department of Revenue Law shall make all payments required by
16 rules of the Department by electronic funds transfer.
17 Before August 1 of each year beginning in 1993, the
18 Department shall notify all taxpayers required to make
19 payments by electronic funds transfer. All taxpayers required
20 to make payments by electronic funds transfer shall make those
21 payments for a minimum of one year beginning on October 1.
22 Any taxpayer not required to make payments by electronic
23 funds transfer may make payments by electronic funds transfer
24 with the permission of the Department.
25 All taxpayers required to make payment by electronic funds
26 transfer and any taxpayers authorized to voluntarily make
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1 payments by electronic funds transfer shall make those
2 payments in the manner authorized by the Department.
3 The Department shall adopt such rules as are necessary to
4 effectuate a program of electronic funds transfer and the
5 requirements of this Section.
6 Where a serviceman collects the tax with respect to the
7 selling price of tangible personal property which he sells and
8 the purchaser thereafter returns such tangible personal
9 property and the serviceman refunds the selling price thereof
10 to the purchaser, such serviceman shall also refund, to the
11 purchaser, the tax so collected from the purchaser. When
12 filing his return for the period in which he refunds such tax
13 to the purchaser, the serviceman may deduct the amount of the
14 tax so refunded by him to the purchaser from any other Service
15 Occupation Tax, Service Use Tax, Retailers' Occupation Tax, or
16 Use Tax which such serviceman may be required to pay or remit
17 to the Department, as shown by such return, provided that the
18 amount of the tax to be deducted shall previously have been
19 remitted to the Department by such serviceman. If the
20 serviceman shall not previously have remitted the amount of
21 such tax to the Department, he shall be entitled to no
22 deduction hereunder upon refunding such tax to the purchaser.
23 If experience indicates such action to be practicable, the
24 Department may prescribe and furnish a combination or joint
25 return which will enable servicemen, who are required to file
26 returns hereunder and also under the Retailers' Occupation Tax
HB2949 Enrolled - 376 - LRB104 09328 BDA 19386 b
1 Act, the Use Tax Act, or the Service Use Tax Act, to furnish
2 all the return information required by all said Acts on the one
3 form.
4 Where the serviceman has more than one business registered
5 with the Department under separate registrations hereunder,
6 such serviceman shall file separate returns for each
7 registered business.
8 The net revenue realized at the 15% rate under either
9 Section 4 or Section 5 of the Retailers' Occupation Tax Act, as
10 incorporated into this Act by Section 12, shall be deposited
11 as follows: (i) notwithstanding the provisions of this Section
12 to the contrary, the net revenue realized from the portion of
13 the rate in excess of 5% shall be deposited into the State and
14 Local Sales Tax Reform Fund; and (ii) the net revenue realized
15 from the 5% portion of the rate shall be deposited as provided
16 in this Section for the 5% portion of the 6.25% general rate
17 imposed under this Act.
18 Beginning January 1, 1990, each month the Department shall
19 pay into the Local Government Tax Fund the revenue realized
20 for the preceding month from the 1% tax imposed under this Act.
21 Beginning January 1, 1990, each month the Department shall
22 pay into the County and Mass Transit District Fund 4% of the
23 revenue realized for the preceding month from the 6.25%
24 general rate on sales of tangible personal property other than
25 aviation fuel sold on or after December 1, 2019. This
26 exception for aviation fuel only applies for so long as the
HB2949 Enrolled - 377 - LRB104 09328 BDA 19386 b
1 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2 47133 are binding on the State.
3 Beginning August 1, 2000, each month the Department shall
4 pay into the County and Mass Transit District Fund 20% of the
5 net revenue realized for the preceding month from the 1.25%
6 rate on the selling price of motor fuel and gasohol.
7 Beginning January 1, 1990, each month the Department shall
8 pay into the Local Government Tax Fund 16% of the revenue
9 realized for the preceding month from the 6.25% general rate
10 on transfers of tangible personal property other than aviation
11 fuel sold on or after December 1, 2019. This exception for
12 aviation fuel only applies for so long as the revenue use
13 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
14 binding on the State.
15 For aviation fuel sold on or after December 1, 2019, each
16 month the Department shall pay into the State Aviation Program
17 Fund 20% of the net revenue realized for the preceding month
18 from the 6.25% general rate on the selling price of aviation
19 fuel, less an amount estimated by the Department to be
20 required for refunds of the 20% portion of the tax on aviation
21 fuel under this Act, which amount shall be deposited into the
22 Aviation Fuel Sales Tax Refund Fund. The Department shall only
23 pay moneys into the State Aviation Program Fund and the
24 Aviation Fuel Sales Tax Refund Fund under this Act for so long
25 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
26 U.S.C. 47133 are binding on the State.
HB2949 Enrolled - 378 - LRB104 09328 BDA 19386 b
1 Beginning August 1, 2000, each month the Department shall
2 pay into the Local Government Tax Fund 80% of the net revenue
3 realized for the preceding month from the 1.25% rate on the
4 selling price of motor fuel and gasohol.
5 Beginning October 1, 2009 and through June 30, 2026, each
6 month the Department shall pay into the Capital Projects Fund
7 an amount that is equal to an amount estimated by the
8 Department to represent 80% of the net revenue realized for
9 the preceding month from the sale of candy, grooming and
10 hygiene products, and soft drinks that had been taxed at a rate
11 of 1% prior to September 1, 2009, but that are now taxed at
12 6.25%.
13 Beginning July 1, 2013, each month the Department shall
14 pay into the Underground Storage Tank Fund from the proceeds
15 collected under this Act, the Use Tax Act, the Service Use Tax
16 Act, and the Retailers' Occupation Tax Act an amount equal to
17 the average monthly deficit in the Underground Storage Tank
18 Fund during the prior year, as certified annually by the
19 Illinois Environmental Protection Agency, but the total
20 payment into the Underground Storage Tank Fund under this Act,
21 the Use Tax Act, the Service Use Tax Act, and the Retailers'
22 Occupation Tax Act shall not exceed $18,000,000 in any State
23 fiscal year. As used in this paragraph, the "average monthly
24 deficit" shall be equal to the difference between the average
25 monthly claims for payment by the fund and the average monthly
26 revenues deposited into the fund, excluding payments made
HB2949 Enrolled - 379 - LRB104 09328 BDA 19386 b
1 pursuant to this paragraph.
2 Beginning July 1, 2015, of the remainder of the moneys
3 received by the Department under the Use Tax Act, the Service
4 Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
5 each month the Department shall deposit $500,000 into the
6 State Crime Laboratory Fund.
7 Of the remainder of the moneys received by the Department
8 pursuant to this Act, (a) 1.75% thereof shall be paid into the
9 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
10 and after July 1, 1989, 3.8% thereof shall be paid into the
11 Build Illinois Fund; provided, however, that if in any fiscal
12 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
13 may be, of the moneys received by the Department and required
14 to be paid into the Build Illinois Fund pursuant to Section 3
15 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
16 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
17 Service Occupation Tax Act, such Acts being hereinafter called
18 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
19 may be, of moneys being hereinafter called the "Tax Act
20 Amount", and (2) the amount transferred to the Build Illinois
21 Fund from the State and Local Sales Tax Reform Fund shall be
22 less than the Annual Specified Amount (as defined in Section 3
23 of the Retailers' Occupation Tax Act), an amount equal to the
24 difference shall be immediately paid into the Build Illinois
25 Fund from other moneys received by the Department pursuant to
26 the Tax Acts; and further provided, that if on the last
HB2949 Enrolled - 380 - LRB104 09328 BDA 19386 b
1 business day of any month the sum of (1) the Tax Act Amount
2 required to be deposited into the Build Illinois Account in
3 the Build Illinois Fund during such month and (2) the amount
4 transferred during such month to the Build Illinois Fund from
5 the State and Local Sales Tax Reform Fund shall have been less
6 than 1/12 of the Annual Specified Amount, an amount equal to
7 the difference shall be immediately paid into the Build
8 Illinois Fund from other moneys received by the Department
9 pursuant to the Tax Acts; and, further provided, that in no
10 event shall the payments required under the preceding proviso
11 result in aggregate payments into the Build Illinois Fund
12 pursuant to this clause (b) for any fiscal year in excess of
13 the greater of (i) the Tax Act Amount or (ii) the Annual
14 Specified Amount for such fiscal year; and, further provided,
15 that the amounts payable into the Build Illinois Fund under
16 this clause (b) shall be payable only until such time as the
17 aggregate amount on deposit under each trust indenture
18 securing Bonds issued and outstanding pursuant to the Build
19 Illinois Bond Act is sufficient, taking into account any
20 future investment income, to fully provide, in accordance with
21 such indenture, for the defeasance of or the payment of the
22 principal of, premium, if any, and interest on the Bonds
23 secured by such indenture and on any Bonds expected to be
24 issued thereafter and all fees and costs payable with respect
25 thereto, all as certified by the Director of the Bureau of the
26 Budget (now Governor's Office of Management and Budget). If on
HB2949 Enrolled - 381 - LRB104 09328 BDA 19386 b
1 the last business day of any month in which Bonds are
2 outstanding pursuant to the Build Illinois Bond Act, the
3 aggregate of the moneys deposited into in the Build Illinois
4 Bond Account in the Build Illinois Fund in such month shall be
5 less than the amount required to be transferred in such month
6 from the Build Illinois Bond Account to the Build Illinois
7 Bond Retirement and Interest Fund pursuant to Section 13 of
8 the Build Illinois Bond Act, an amount equal to such
9 deficiency shall be immediately paid from other moneys
10 received by the Department pursuant to the Tax Acts to the
11 Build Illinois Fund; provided, however, that any amounts paid
12 to the Build Illinois Fund in any fiscal year pursuant to this
13 sentence shall be deemed to constitute payments pursuant to
14 clause (b) of the preceding sentence and shall reduce the
15 amount otherwise payable for such fiscal year pursuant to
16 clause (b) of the preceding sentence. The moneys received by
17 the Department pursuant to this Act and required to be
18 deposited into the Build Illinois Fund are subject to the
19 pledge, claim and charge set forth in Section 12 of the Build
20 Illinois Bond Act.
21 Subject to payment of amounts into the Build Illinois Fund
22 as provided in the preceding paragraph or in any amendment
23 thereto hereafter enacted, the following specified monthly
24 installment of the amount requested in the certificate of the
25 Chairman of the Metropolitan Pier and Exposition Authority
26 provided under Section 8.25f of the State Finance Act, but not
HB2949 Enrolled - 382 - LRB104 09328 BDA 19386 b
1 in excess of the sums designated as "Total Deposit", shall be
2 deposited in the aggregate from collections under Section 9 of
3 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
4 9 of the Service Occupation Tax Act, and Section 3 of the
5 Retailers' Occupation Tax Act into the McCormick Place
6 Expansion Project Fund in the specified fiscal years.
7 Fiscal Year Total Deposit
$0
8 1993
53,000,000
9 1994 58,000,000
61,000,000
10 1995 64,000,000
68,000,000
11 1996 71,000,000
75,000,000
12 1997 80,000,000
93,000,000
13 1998 99,000,000
103,000,000
14 1999 108,000,000
113,000,000
15 2000 119,000,000
126,000,000
16 2001 132,000,000
139,000,000
17 2002
18 2003
19 2004
20 2005
21 2006
22 2007
23 2008
24 2009
25 2010
HB2949 Enrolled - 383 - LRB104 09328 BDA 19386 b
1 2011 146,000,000
153,000,000
2 2012 161,000,000
170,000,000
3 2013 179,000,000
189,000,000
4 2014 199,000,000
210,000,000
5 2015 221,000,000
233,000,000
6 2016 300,000,000
300,000,000
7 2017 300,000,000
300,000,000
8 2018 300,000,000
300,000,000
9 2019 375,000,000
375,000,000
10 2020 375,000,000
375,000,000
11 2021 375,000,000
375,000,000
12 2022 375,000,000
375,000,000
13 2023 375,000,000
450,000,000
14 2024
15 2025
16 2026
17 2027
18 2028
19 2029
20 2030
21 2031
22 2032
23 2033
24 2034
25 2035
26 2036
HB2949 Enrolled - 384 - LRB104 09328 BDA 19386 b
1 and
2 each fiscal year
3 thereafter that bonds
4 are outstanding under
5 Section 13.2 of the
6 Metropolitan Pier and
7 Exposition Authority Act,
8 but not after fiscal year 2060.
9 Beginning July 20, 1993 and in each month of each fiscal
10 year thereafter, one-eighth of the amount requested in the
11 certificate of the Chairman of the Metropolitan Pier and
12 Exposition Authority for that fiscal year, less the amount
13 deposited into the McCormick Place Expansion Project Fund by
14 the State Treasurer in the respective month under subsection
15 (g) of Section 13 of the Metropolitan Pier and Exposition
16 Authority Act, plus cumulative deficiencies in the deposits
17 required under this Section for previous months and years,
18 shall be deposited into the McCormick Place Expansion Project
19 Fund, until the full amount requested for the fiscal year, but
20 not in excess of the amount specified above as "Total
21 Deposit", has been deposited.
22 Subject to payment of amounts into the Capital Projects
23 Fund, the Build Illinois Fund, and the McCormick Place
24 Expansion Project Fund pursuant to the preceding paragraphs or
25 in any amendments thereto hereafter enacted, for aviation fuel
26 sold on or after December 1, 2019, the Department shall each
HB2949 Enrolled - 385 - LRB104 09328 BDA 19386 b
1 month deposit into the Aviation Fuel Sales Tax Refund Fund an
2 amount estimated by the Department to be required for refunds
3 of the 80% portion of the tax on aviation fuel under this Act.
4 The Department shall only deposit moneys into the Aviation
5 Fuel Sales Tax Refund Fund under this paragraph for so long as
6 the revenue use requirements of 49 U.S.C. 47107(b) and 49
7 U.S.C. 47133 are binding on the State.
8 Subject to payment of amounts into the Build Illinois Fund
9 and the McCormick Place Expansion Project Fund pursuant to the
10 preceding paragraphs or in any amendments thereto hereafter
11 enacted, beginning July 1, 1993 and ending on September 30,
12 2013, the Department shall each month pay into the Illinois
13 Tax Increment Fund 0.27% of 80% of the net revenue realized for
14 the preceding month from the 6.25% general rate on the selling
15 price of tangible personal property.
16 Subject to payment of amounts into the Build Illinois
17 Fund, the McCormick Place Expansion Project Fund, and the
18 Illinois Tax Increment Fund pursuant to the preceding
19 paragraphs or in any amendments to this Section hereafter
20 enacted, beginning on the first day of the first calendar
21 month to occur on or after August 26, 2014 (the effective date
22 of Public Act 98-1098), each month, from the collections made
23 under Section 9 of the Use Tax Act, Section 9 of the Service
24 Use Tax Act, Section 9 of the Service Occupation Tax Act, and
25 Section 3 of the Retailers' Occupation Tax Act, the Department
26 shall pay into the Tax Compliance and Administration Fund, to
HB2949 Enrolled - 386 - LRB104 09328 BDA 19386 b
1 be used, subject to appropriation, to fund additional auditors
2 and compliance personnel at the Department of Revenue, an
3 amount equal to 1/12 of 5% of 80% of the cash receipts
4 collected during the preceding fiscal year by the Audit Bureau
5 of the Department under the Use Tax Act, the Service Use Tax
6 Act, the Service Occupation Tax Act, the Retailers' Occupation
7 Tax Act, and associated local occupation and use taxes
8 administered by the Department.
9 Subject to payments of amounts into the Build Illinois
10 Fund, the McCormick Place Expansion Project Fund, the Illinois
11 Tax Increment Fund, and the Tax Compliance and Administration
12 Fund as provided in this Section, beginning on July 1, 2018 the
13 Department shall pay each month into the Downstate Public
14 Transportation Fund the moneys required to be so paid under
15 Section 2-3 of the Downstate Public Transportation Act.
16 Subject to successful execution and delivery of a
17 public-private agreement between the public agency and private
18 entity and completion of the civic build, beginning on July 1,
19 2023, of the remainder of the moneys received by the
20 Department under the Use Tax Act, the Service Use Tax Act, the
21 Service Occupation Tax Act, and this Act, the Department shall
22 deposit the following specified deposits in the aggregate from
23 collections under the Use Tax Act, the Service Use Tax Act, the
24 Service Occupation Tax Act, and the Retailers' Occupation Tax
25 Act, as required under Section 8.25g of the State Finance Act
26 for distribution consistent with the Public-Private
HB2949 Enrolled - 387 - LRB104 09328 BDA 19386 b
1 Partnership for Civic and Transit Infrastructure Project Act.
2 The moneys received by the Department pursuant to this Act and
3 required to be deposited into the Civic and Transit
4 Infrastructure Fund are subject to the pledge, claim and
5 charge set forth in Section 25-55 of the Public-Private
6 Partnership for Civic and Transit Infrastructure Project Act.
7 As used in this paragraph, "civic build", "private entity",
8 "public-private agreement", and "public agency" have the
9 meanings provided in Section 25-10 of the Public-Private
10 Partnership for Civic and Transit Infrastructure Project Act.
11 Fiscal Year ............................ Total Deposit
12 2024 .................................... $200,000,000
13 2025 .................................... $206,000,000
14 2026 .................................... $212,200,000
15 2027 .................................... $218,500,000
16 2028 .................................... $225,100,000
17 2029 .................................... $288,700,000
18 2030 .................................... $298,900,000
19 2031 .................................... $309,300,000
20 2032 .................................... $320,100,000
21 2033 .................................... $331,200,000
22 2034 .................................... $341,200,000
23 2035 .................................... $351,400,000
24 2036 .................................... $361,900,000
25 2037 .................................... $372,800,000
26 2038 .................................... $384,000,000
HB2949 Enrolled - 388 - LRB104 09328 BDA 19386 b
1 2039 .................................... $395,500,000
2 2040 .................................... $407,400,000
3 2041 .................................... $419,600,000
4 2042 .................................... $432,200,000
5 2043 .................................... $445,100,000
6 Beginning July 1, 2021 and until July 1, 2022, subject to
7 the payment of amounts into the County and Mass Transit
8 District Fund, the Local Government Tax Fund, the Build
9 Illinois Fund, the McCormick Place Expansion Project Fund, the
10 Illinois Tax Increment Fund, and the Tax Compliance and
11 Administration Fund as provided in this Section, the
12 Department shall pay each month into the Road Fund the amount
13 estimated to represent 16% of the net revenue realized from
14 the taxes imposed on motor fuel and gasohol. Beginning July 1,
15 2022 and until July 1, 2023, subject to the payment of amounts
16 into the County and Mass Transit District Fund, the Local
17 Government Tax Fund, the Build Illinois Fund, the McCormick
18 Place Expansion Project Fund, the Illinois Tax Increment Fund,
19 and the Tax Compliance and Administration Fund as provided in
20 this Section, the Department shall pay each month into the
21 Road Fund the amount estimated to represent 32% of the net
22 revenue realized from the taxes imposed on motor fuel and
23 gasohol. Beginning July 1, 2023 and until July 1, 2024,
24 subject to the payment of amounts into the County and Mass
25 Transit District Fund, the Local Government Tax Fund, the
26 Build Illinois Fund, the McCormick Place Expansion Project
HB2949 Enrolled - 389 - LRB104 09328 BDA 19386 b
1 Fund, the Illinois Tax Increment Fund, and the Tax Compliance
2 and Administration Fund as provided in this Section, the
3 Department shall pay each month into the Road Fund the amount
4 estimated to represent 48% of the net revenue realized from
5 the taxes imposed on motor fuel and gasohol. Beginning July 1,
6 2024 and until July 1, 2026, subject to the payment of amounts
7 into the County and Mass Transit District Fund, the Local
8 Government Tax Fund, the Build Illinois Fund, the McCormick
9 Place Expansion Project Fund, the Illinois Tax Increment Fund,
10 and the Tax Compliance and Administration Fund as provided in
11 this Section, the Department shall pay each month into the
12 Road Fund the amount estimated to represent 64% of the net
13 revenue realized from the taxes imposed on motor fuel and
14 gasohol. Beginning on July 1, 2026, subject to the payment of
15 amounts into the County and Mass Transit District Fund, the
16 Local Government Tax Fund, the Build Illinois Fund, the
17 McCormick Place Expansion Project Fund, the Illinois Tax
18 Increment Fund, and the Tax Compliance and Administration Fund
19 as provided in this Section, the Department shall pay each
20 month into the Road Fund the amount estimated to represent 80%
21 of the net revenue realized from the taxes imposed on motor
22 fuel and gasohol. As used in this paragraph "motor fuel" has
23 the meaning given to that term in Section 1.1 of the Motor Fuel
24 Tax Law, and "gasohol" has the meaning given to that term in
25 Section 3-40 of the Use Tax Act.
26 Until July 1, 2025, of the remainder of the moneys
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1 received by the Department pursuant to this Act, 75% shall be
2 paid into the General Revenue Fund of the State treasury and
3 25% shall be reserved in a special account and used only for
4 the transfer to the Common School Fund as part of the monthly
5 transfer from the General Revenue Fund in accordance with
6 Section 8a of the State Finance Act. Beginning July 1, 2025, of
7 the remainder of the moneys received by the Department
8 pursuant to this Act, 75% shall be deposited into the General
9 Revenue Fund and 25% shall be deposited into the Common School
10 Fund.
11 The Department may, upon separate written notice to a
12 taxpayer, require the taxpayer to prepare and file with the
13 Department on a form prescribed by the Department within not
14 less than 60 days after receipt of the notice an annual
15 information return for the tax year specified in the notice.
16 Such annual return to the Department shall include a statement
17 of gross receipts as shown by the taxpayer's last federal
18 income tax return. If the total receipts of the business as
19 reported in the federal income tax return do not agree with the
20 gross receipts reported to the Department of Revenue for the
21 same period, the taxpayer shall attach to his annual return a
22 schedule showing a reconciliation of the 2 amounts and the
23 reasons for the difference. The taxpayer's annual return to
24 the Department shall also disclose the cost of goods sold by
25 the taxpayer during the year covered by such return, opening
26 and closing inventories of such goods for such year, cost of
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1 goods used from stock or taken from stock and given away by the
2 taxpayer during such year, payroll pay roll information of the
3 taxpayer's business during such year and any additional
4 reasonable information which the Department deems would be
5 helpful in determining the accuracy of the monthly, quarterly
6 or annual returns filed by such taxpayer as hereinbefore
7 provided for in this Section.
8 If the annual information return required by this Section
9 is not filed when and as required, the taxpayer shall be liable
10 as follows:
11 (i) Until January 1, 1994, the taxpayer shall be
12 liable for a penalty equal to 1/6 of 1% of the tax due from
13 such taxpayer under this Act during the period to be
14 covered by the annual return for each month or fraction of
15 a month until such return is filed as required, the
16 penalty to be assessed and collected in the same manner as
17 any other penalty provided for in this Act.
18 (ii) On and after January 1, 1994, the taxpayer shall
19 be liable for a penalty as described in Section 3-4 of the
20 Uniform Penalty and Interest Act.
21 The chief executive officer, proprietor, owner, or highest
22 ranking manager shall sign the annual return to certify the
23 accuracy of the information contained therein. Any person who
24 willfully signs the annual return containing false or
25 inaccurate information shall be guilty of perjury and punished
26 accordingly. The annual return form prescribed by the
HB2949 Enrolled - 392 - LRB104 09328 BDA 19386 b
1 Department shall include a warning that the person signing the
2 return may be liable for perjury.
3 The foregoing portion of this Section concerning the
4 filing of an annual information return shall not apply to a
5 serviceman who is not required to file an income tax return
6 with the United States Government.
7 As soon as possible after the first day of each month, upon
8 certification of the Department of Revenue, the Comptroller
9 shall order transferred and the Treasurer shall transfer from
10 the General Revenue Fund to the Motor Fuel Tax Fund an amount
11 equal to 1.7% of 80% of the net revenue realized under this Act
12 for the second preceding month. Beginning April 1, 2000, this
13 transfer is no longer required and shall not be made.
14 Net revenue realized for a month shall be the revenue
15 collected by the State pursuant to this Act, less the amount
16 paid out during that month as refunds to taxpayers for
17 overpayment of liability.
18 For greater simplicity of administration, it shall be
19 permissible for manufacturers, importers and wholesalers whose
20 products are sold by numerous servicemen in Illinois, and who
21 wish to do so, to assume the responsibility for accounting and
22 paying to the Department all tax accruing under this Act with
23 respect to such sales, if the servicemen who are affected do
24 not make written objection to the Department to this
25 arrangement.
26 (Source: P.A. 103-9, eff. 6-7-23; 103-363, eff. 7-28-23;
HB2949 Enrolled - 393 - LRB104 09328 BDA 19386 b
1 103-592, eff. 6-7-24; 103-605, eff. 7-1-24; 104-6, Article 5,
2 Section 5-20, eff. 6-16-25; 104-6, Article 25, Section 25-15,
3 eff. 6-16-25; 104-6, Article 35, Section 35-30, eff. 6-16-25;
4 revised 1-12-26.)
5 (Text of Section after amendment by P.A. 104-457)
6 Sec. 9. Each serviceman required or authorized to collect
7 the tax herein imposed shall pay to the Department the amount
8 of such tax at the time when he is required to file his return
9 for the period during which such tax was collectible, less a
10 discount of 2.1% prior to January 1, 1990, and 1.75% on and
11 after January 1, 1990, or $5 per calendar year, whichever is
12 greater, which is allowed to reimburse the serviceman for
13 expenses incurred in collecting the tax, keeping records,
14 preparing and filing returns, remitting the tax, and supplying
15 data to the Department on request. On and after January 1,
16 2026, a certified service provider, as defined in the Leveling
17 the Playing Field for Illinois Retail Act, filing the return
18 under this Section on behalf of a serviceman maintaining a
19 place of business in this State shall, at the time of such
20 return, pay to the Department the amount of tax imposed by this
21 Act less a discount of 1.75%, not to exceed $1,000 per month as
22 provided in this Section. A serviceman maintaining a place of
23 business in this State using a certified service provider to
24 file a return on its behalf, as provided in the Leveling the
25 Playing Field for Illinois Retail Act, is not eligible for the
HB2949 Enrolled - 394 - LRB104 09328 BDA 19386 b
1 discount. Beginning with returns due on or after January 1,
2 2025, the vendor's discount allowed in this Section, the
3 Retailers' Occupation Tax Act, the Use Tax Act, and the
4 Service Use Tax Act, including any local tax administered by
5 the Department and reported on the same return, shall not
6 exceed $1,000 per month in the aggregate. When determining the
7 discount allowed under this Section, servicemen shall include
8 the amount of tax that would have been due at the 1% rate but
9 for the 0% rate imposed under Public Act 102-700. The discount
10 under this Section is not allowed for the 1.25% portion of
11 taxes paid on aviation fuel that is subject to the revenue use
12 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
13 discount allowed under this Section is allowed only for
14 returns that are filed in the manner required by this Act. The
15 Department may disallow the discount for servicemen whose
16 certificate of registration is revoked at the time the return
17 is filed, but only if the Department's decision to revoke the
18 certificate of registration has become final.
19 Where such tangible personal property is sold under a
20 conditional sales contract, or under any other form of sale
21 wherein the payment of the principal sum, or a part thereof, is
22 extended beyond the close of the period for which the return is
23 filed, the serviceman, in collecting the tax may collect, for
24 each tax return period, only the tax applicable to the part of
25 the selling price actually received during such tax return
26 period.
HB2949 Enrolled - 395 - LRB104 09328 BDA 19386 b
1 Except as provided hereinafter in this Section, on or
2 before the twentieth day of each calendar month, such
3 serviceman shall file a return for the preceding calendar
4 month in accordance with reasonable rules and regulations to
5 be promulgated by the Department of Revenue. Such return shall
6 be filed on a form prescribed by the Department and shall
7 contain such information as the Department may reasonably
8 require. The return shall include the gross receipts which
9 were received during the preceding calendar month or quarter
10 on the following items upon which tax would have been due but
11 for the 0% rate imposed under Public Act 102-700: (i) food for
12 human consumption that is to be consumed off the premises
13 where it is sold (other than alcoholic beverages, food
14 consisting of or infused with adult use cannabis, soft drinks,
15 and food that has been prepared for immediate consumption);
16 and (ii) food prepared for immediate consumption and
17 transferred incident to a sale of service subject to this Act
18 or the Service Use Tax Act by an entity licensed under the
19 Hospital Licensing Act, the Nursing Home Care Act, the
20 Assisted Living and Shared Housing Act, the ID/DD Community
21 Care Act, the MC/DD Act, the Specialized Mental Health
22 Rehabilitation Act of 2013, or the Child Care Act of 1969, or
23 an entity that holds a permit issued pursuant to the Life Care
24 Facilities Act. The return shall also include the amount of
25 tax that would have been due on the items listed in the
26 previous sentence but for the 0% rate imposed under Public Act
HB2949 Enrolled - 396 - LRB104 09328 BDA 19386 b
1 102-700.
2 On and after January 1, 2018, with respect to servicemen
3 whose annual gross receipts average $20,000 or more, all
4 returns required to be filed pursuant to this Act shall be
5 filed electronically. Servicemen who demonstrate that they do
6 not have access to the Internet or demonstrate hardship in
7 filing electronically may petition the Department to waive the
8 electronic filing requirement.
9 The Department may require returns to be filed on a
10 quarterly basis. If so required, a return for each calendar
11 quarter shall be filed on or before the twentieth day of the
12 calendar month following the end of such calendar quarter. The
13 taxpayer shall also file a return with the Department for each
14 of the first 2 months of each calendar quarter, on or before
15 the twentieth day of the following calendar month, stating:
16 1. The name of the seller;
17 2. The address of the principal place of business from
18 which he engages in business as a serviceman in this
19 State;
20 3. The total amount of taxable receipts received by
21 him during the preceding calendar month, including
22 receipts from charge and time sales, but less all
23 deductions allowed by law;
24 4. The amount of credit provided in Section 2d of this
25 Act;
26 5. The amount of tax due;
HB2949 Enrolled - 397 - LRB104 09328 BDA 19386 b
1 5-5. The signature of the taxpayer; and
2 6. Such other reasonable information as the Department
3 may require.
4 Each serviceman required or authorized to collect the tax
5 herein imposed on aviation fuel acquired as an incident to the
6 purchase of a service in this State during the preceding
7 calendar month shall, instead of reporting and paying tax as
8 otherwise required by this Section, report and pay such tax on
9 a separate aviation fuel tax return. The requirements related
10 to the return shall be as otherwise provided in this Section.
11 Notwithstanding any other provisions of this Act to the
12 contrary, servicemen transferring aviation fuel incident to
13 sales of service shall file all aviation fuel tax returns and
14 shall make all aviation fuel tax payments by electronic means
15 in the manner and form required by the Department. For
16 purposes of this Section, "aviation fuel" means jet fuel and
17 aviation gasoline.
18 If a taxpayer fails to sign a return within 30 days after
19 the proper notice and demand for signature by the Department,
20 the return shall be considered valid and any amount shown to be
21 due on the return shall be deemed assessed.
22 Notwithstanding any other provision of this Act to the
23 contrary, servicemen subject to tax on cannabis shall file all
24 cannabis tax returns and shall make all cannabis tax payments
25 by electronic means in the manner and form required by the
26 Department.
HB2949 Enrolled - 398 - LRB104 09328 BDA 19386 b
1 Prior to October 1, 2003, and on and after September 1,
2 2004 a serviceman may accept a Manufacturer's Purchase Credit
3 certification from a purchaser in satisfaction of Service Use
4 Tax as provided in Section 3-70 of the Service Use Tax Act if
5 the purchaser provides the appropriate documentation as
6 required by Section 3-70 of the Service Use Tax Act. A
7 Manufacturer's Purchase Credit certification, accepted prior
8 to October 1, 2003 or on or after September 1, 2004 by a
9 serviceman as provided in Section 3-70 of the Service Use Tax
10 Act, may be used by that serviceman to satisfy Service
11 Occupation Tax liability in the amount claimed in the
12 certification, not to exceed 6.25% of the receipts subject to
13 tax from a qualifying purchase. A Manufacturer's Purchase
14 Credit reported on any original or amended return filed under
15 this Act after October 20, 2003 for reporting periods prior to
16 September 1, 2004 shall be disallowed. Manufacturer's Purchase
17 Credit reported on annual returns due on or after January 1,
18 2005 will be disallowed for periods prior to September 1,
19 2004. No Manufacturer's Purchase Credit may be used after
20 September 30, 2003 through August 31, 2004 to satisfy any tax
21 liability imposed under this Act, including any audit
22 liability.
23 Beginning on July 1, 2023 and through December 31, 2032, a
24 serviceman may accept a Sustainable Aviation Fuel Purchase
25 Credit certification from an air common carrier-purchaser in
26 satisfaction of Service Use Tax as provided in Section 3-72 of
HB2949 Enrolled - 399 - LRB104 09328 BDA 19386 b
1 the Service Use Tax Act if the purchaser provides the
2 appropriate documentation as required by Section 3-72 of the
3 Service Use Tax Act. A Sustainable Aviation Fuel Purchase
4 Credit certification accepted by a serviceman in accordance
5 with this paragraph may be used by that serviceman to satisfy
6 service occupation tax liability (but not in satisfaction of
7 penalty or interest) in the amount claimed in the
8 certification, not to exceed 6.25% of the receipts subject to
9 tax from a sale of aviation fuel. In addition, for a sale of
10 aviation fuel to qualify to earn the Sustainable Aviation Fuel
11 Purchase Credit, servicemen must retain in their books and
12 records a certification from the producer of the aviation fuel
13 that the aviation fuel sold by the serviceman and for which a
14 sustainable aviation fuel purchase credit was earned meets the
15 definition of sustainable aviation fuel under Section 3-72 of
16 the Service Use Tax Act. The documentation must include detail
17 sufficient for the Department to determine the number of
18 gallons of sustainable aviation fuel sold.
19 If the serviceman's average monthly tax liability to the
20 Department does not exceed $200, the Department may authorize
21 his returns to be filed on a quarter annual basis, with the
22 return for January, February, and March of a given year being
23 due by April 20 of such year; with the return for April, May,
24 and June of a given year being due by July 20 of such year;
25 with the return for July, August, and September of a given year
26 being due by October 20 of such year, and with the return for
HB2949 Enrolled - 400 - LRB104 09328 BDA 19386 b
1 October, November, and December of a given year being due by
2 January 20 of the following year.
3 If the serviceman's average monthly tax liability to the
4 Department does not exceed $50, the Department may authorize
5 his returns to be filed on an annual basis, with the return for
6 a given year being due by January 20 of the following year.
7 Such quarter annual and annual returns, as to form and
8 substance, shall be subject to the same requirements as
9 monthly returns.
10 Notwithstanding any other provision in this Act concerning
11 the time within which a serviceman may file his return, in the
12 case of any serviceman who ceases to engage in a kind of
13 business which makes him responsible for filing returns under
14 this Act, such serviceman shall file a final return under this
15 Act with the Department not more than one month after
16 discontinuing such business.
17 Beginning October 1, 1993, a taxpayer who has an average
18 monthly tax liability of $150,000 or more shall make all
19 payments required by rules of the Department by electronic
20 funds transfer. Beginning October 1, 1994, a taxpayer who has
21 an average monthly tax liability of $100,000 or more shall
22 make all payments required by rules of the Department by
23 electronic funds transfer. Beginning October 1, 1995, a
24 taxpayer who has an average monthly tax liability of $50,000
25 or more shall make all payments required by rules of the
26 Department by electronic funds transfer. Beginning October 1,
HB2949 Enrolled - 401 - LRB104 09328 BDA 19386 b
1 2000, a taxpayer who has an annual tax liability of $200,000 or
2 more shall make all payments required by rules of the
3 Department by electronic funds transfer. The term "annual tax
4 liability" shall be the sum of the taxpayer's liabilities
5 under this Act, and under all other State and local occupation
6 and use tax laws administered by the Department, for the
7 immediately preceding calendar year. The term "average monthly
8 tax liability" means the sum of the taxpayer's liabilities
9 under this Act, and under all other State and local occupation
10 and use tax laws administered by the Department, for the
11 immediately preceding calendar year divided by 12. Beginning
12 on October 1, 2002, a taxpayer who has a tax liability in the
13 amount set forth in subsection (b) of Section 2505-210 of the
14 Department of Revenue Law shall make all payments required by
15 rules of the Department by electronic funds transfer.
16 Before August 1 of each year beginning in 1993, the
17 Department shall notify all taxpayers required to make
18 payments by electronic funds transfer. All taxpayers required
19 to make payments by electronic funds transfer shall make those
20 payments for a minimum of one year beginning on October 1.
21 Any taxpayer not required to make payments by electronic
22 funds transfer may make payments by electronic funds transfer
23 with the permission of the Department.
24 All taxpayers required to make payment by electronic funds
25 transfer and any taxpayers authorized to voluntarily make
26 payments by electronic funds transfer shall make those
HB2949 Enrolled - 402 - LRB104 09328 BDA 19386 b
1 payments in the manner authorized by the Department.
2 The Department shall adopt such rules as are necessary to
3 effectuate a program of electronic funds transfer and the
4 requirements of this Section.
5 Where a serviceman collects the tax with respect to the
6 selling price of tangible personal property which he sells and
7 the purchaser thereafter returns such tangible personal
8 property and the serviceman refunds the selling price thereof
9 to the purchaser, such serviceman shall also refund, to the
10 purchaser, the tax so collected from the purchaser. When
11 filing his return for the period in which he refunds such tax
12 to the purchaser, the serviceman may deduct the amount of the
13 tax so refunded by him to the purchaser from any other Service
14 Occupation Tax, Service Use Tax, Retailers' Occupation Tax, or
15 Use Tax which such serviceman may be required to pay or remit
16 to the Department, as shown by such return, provided that the
17 amount of the tax to be deducted shall previously have been
18 remitted to the Department by such serviceman. If the
19 serviceman shall not previously have remitted the amount of
20 such tax to the Department, he shall be entitled to no
21 deduction hereunder upon refunding such tax to the purchaser.
22 If experience indicates such action to be practicable, the
23 Department may prescribe and furnish a combination or joint
24 return which will enable servicemen, who are required to file
25 returns hereunder and also under the Retailers' Occupation Tax
26 Act, the Use Tax Act, or the Service Use Tax Act, to furnish
HB2949 Enrolled - 403 - LRB104 09328 BDA 19386 b
1 all the return information required by all said Acts on the one
2 form.
3 Where the serviceman has more than one business registered
4 with the Department under separate registrations hereunder,
5 such serviceman shall file separate returns for each
6 registered business.
7 The net revenue realized at the 15% rate under either
8 Section 4 or Section 5 of the Retailers' Occupation Tax Act, as
9 incorporated into this Act by Section 12, shall be deposited
10 as follows: (i) notwithstanding the provisions of this Section
11 to the contrary, the net revenue realized from the portion of
12 the rate in excess of 5% shall be deposited into the State and
13 Local Sales Tax Reform Fund; and (ii) the net revenue realized
14 from the 5% portion of the rate shall be deposited as provided
15 in this Section for the 5% portion of the 6.25% general rate
16 imposed under this Act.
17 Beginning January 1, 1990, each month the Department shall
18 pay into the Local Government Tax Fund the revenue realized
19 for the preceding month from the 1% tax imposed under this Act.
20 Beginning January 1, 1990, each month the Department shall
21 pay into the County and Mass Transit District Fund 4% of the
22 revenue realized for the preceding month from the 6.25%
23 general rate on sales of tangible personal property other than
24 aviation fuel sold on or after December 1, 2019. This
25 exception for aviation fuel only applies for so long as the
26 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
HB2949 Enrolled - 404 - LRB104 09328 BDA 19386 b
1 47133 are binding on the State.
2 Beginning August 1, 2000, each month the Department shall
3 pay into the County and Mass Transit District Fund 20% of the
4 net revenue realized for the preceding month from the 1.25%
5 rate on the selling price of motor fuel and gasohol.
6 Beginning January 1, 1990, each month the Department shall
7 pay into the Local Government Tax Fund 16% of the revenue
8 realized for the preceding month from the 6.25% general rate
9 on transfers of tangible personal property other than aviation
10 fuel sold on or after December 1, 2019. This exception for
11 aviation fuel only applies for so long as the revenue use
12 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
13 binding on the State.
14 For aviation fuel sold on or after December 1, 2019, each
15 month the Department shall pay into the State Aviation Program
16 Fund 20% of the net revenue realized for the preceding month
17 from the 6.25% general rate on the selling price of aviation
18 fuel, less an amount estimated by the Department to be
19 required for refunds of the 20% portion of the tax on aviation
20 fuel under this Act, which amount shall be deposited into the
21 Aviation Fuel Sales Tax Refund Fund. The Department shall only
22 pay moneys into the State Aviation Program Fund and the
23 Aviation Fuel Sales Tax Refund Fund under this Act for so long
24 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
25 U.S.C. 47133 are binding on the State.
26 Beginning August 1, 2000, each month the Department shall
HB2949 Enrolled - 405 - LRB104 09328 BDA 19386 b
1 pay into the Local Government Tax Fund 80% of the net revenue
2 realized for the preceding month from the 1.25% rate on the
3 selling price of motor fuel and gasohol.
4 Beginning October 1, 2009 and through June 30, 2026, each
5 month the Department shall pay into the Capital Projects Fund
6 an amount that is equal to an amount estimated by the
7 Department to represent 80% of the net revenue realized for
8 the preceding month from the sale of candy, grooming and
9 hygiene products, and soft drinks that had been taxed at a rate
10 of 1% prior to September 1, 2009, but that are now taxed at
11 6.25%.
12 Beginning July 1, 2013, each month the Department shall
13 pay into the Underground Storage Tank Fund from the proceeds
14 collected under this Act, the Use Tax Act, the Service Use Tax
15 Act, and the Retailers' Occupation Tax Act an amount equal to
16 the average monthly deficit in the Underground Storage Tank
17 Fund during the prior year, as certified annually by the
18 Illinois Environmental Protection Agency, but the total
19 payment into the Underground Storage Tank Fund under this Act,
20 the Use Tax Act, the Service Use Tax Act, and the Retailers'
21 Occupation Tax Act shall not exceed $18,000,000 in any State
22 fiscal year. As used in this paragraph, the "average monthly
23 deficit" shall be equal to the difference between the average
24 monthly claims for payment by the fund and the average monthly
25 revenues deposited into the fund, excluding payments made
26 pursuant to this paragraph.
HB2949 Enrolled - 406 - LRB104 09328 BDA 19386 b
1 Beginning July 1, 2015, of the remainder of the moneys
2 received by the Department under the Use Tax Act, the Service
3 Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
4 each month the Department shall deposit $500,000 into the
5 State Crime Laboratory Fund.
6 Of the remainder of the moneys received by the Department
7 pursuant to this Act, (a) 1.75% thereof shall be paid into the
8 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
9 and after July 1, 1989, 3.8% thereof shall be paid into the
10 Build Illinois Fund; provided, however, that if in any fiscal
11 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
12 may be, of the moneys received by the Department and required
13 to be paid into the Build Illinois Fund pursuant to Section 3
14 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
15 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
16 Service Occupation Tax Act, such Acts being hereinafter called
17 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
18 may be, of moneys being hereinafter called the "Tax Act
19 Amount", and (2) the amount transferred to the Build Illinois
20 Fund from the State and Local Sales Tax Reform Fund shall be
21 less than the Annual Specified Amount (as defined in Section 3
22 of the Retailers' Occupation Tax Act), an amount equal to the
23 difference shall be immediately paid into the Build Illinois
24 Fund from other moneys received by the Department pursuant to
25 the Tax Acts; and further provided, that if on the last
26 business day of any month the sum of (1) the Tax Act Amount
HB2949 Enrolled - 407 - LRB104 09328 BDA 19386 b
1 required to be deposited into the Build Illinois Account in
2 the Build Illinois Fund during such month and (2) the amount
3 transferred during such month to the Build Illinois Fund from
4 the State and Local Sales Tax Reform Fund shall have been less
5 than 1/12 of the Annual Specified Amount, an amount equal to
6 the difference shall be immediately paid into the Build
7 Illinois Fund from other moneys received by the Department
8 pursuant to the Tax Acts; and, further provided, that in no
9 event shall the payments required under the preceding proviso
10 result in aggregate payments into the Build Illinois Fund
11 pursuant to this clause (b) for any fiscal year in excess of
12 the greater of (i) the Tax Act Amount or (ii) the Annual
13 Specified Amount for such fiscal year; and, further provided,
14 that the amounts payable into the Build Illinois Fund under
15 this clause (b) shall be payable only until such time as the
16 aggregate amount on deposit under each trust indenture
17 securing Bonds issued and outstanding pursuant to the Build
18 Illinois Bond Act is sufficient, taking into account any
19 future investment income, to fully provide, in accordance with
20 such indenture, for the defeasance of or the payment of the
21 principal of, premium, if any, and interest on the Bonds
22 secured by such indenture and on any Bonds expected to be
23 issued thereafter and all fees and costs payable with respect
24 thereto, all as certified by the Director of the Bureau of the
25 Budget (now Governor's Office of Management and Budget). If on
26 the last business day of any month in which Bonds are
HB2949 Enrolled - 408 - LRB104 09328 BDA 19386 b
1 outstanding pursuant to the Build Illinois Bond Act, the
2 aggregate of the moneys deposited into the Build Illinois Bond
3 Account in the Build Illinois Fund in such month shall be less
4 than the amount required to be transferred in such month from
5 the Build Illinois Bond Account to the Build Illinois Bond
6 Retirement and Interest Fund pursuant to Section 13 of the
7 Build Illinois Bond Act, an amount equal to such deficiency
8 shall be immediately paid from other moneys received by the
9 Department pursuant to the Tax Acts to the Build Illinois
10 Fund; provided, however, that any amounts paid to the Build
11 Illinois Fund in any fiscal year pursuant to this sentence
12 shall be deemed to constitute payments pursuant to clause (b)
13 of the preceding sentence and shall reduce the amount
14 otherwise payable for such fiscal year pursuant to clause (b)
15 of the preceding sentence. The moneys received by the
16 Department pursuant to this Act and required to be deposited
17 into the Build Illinois Fund are subject to the pledge, claim
18 and charge set forth in Section 12 of the Build Illinois Bond
19 Act.
20 Subject to payment of amounts into the Build Illinois Fund
21 as provided in the preceding paragraph or in any amendment
22 thereto hereafter enacted, the following specified monthly
23 installment of the amount requested in the certificate of the
24 Chairman of the Metropolitan Pier and Exposition Authority
25 provided under Section 8.25f of the State Finance Act, but not
26 in excess of the sums designated as "Total Deposit", shall be
HB2949 Enrolled - 409 - LRB104 09328 BDA 19386 b
1 deposited in the aggregate from collections under Section 9 of
2 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
3 9 of the Service Occupation Tax Act, and Section 3 of the
4 Retailers' Occupation Tax Act into the McCormick Place
5 Expansion Project Fund in the specified fiscal years.
6 Fiscal Year Total Deposit
$0
7 1993
53,000,000
8 1994 58,000,000
61,000,000
9 1995 64,000,000
68,000,000
10 1996 71,000,000
75,000,000
11 1997 80,000,000
93,000,000
12 1998 99,000,000
103,000,000
13 1999 108,000,000
113,000,000
14 2000 119,000,000
126,000,000
15 2001 132,000,000
139,000,000
16 2002 146,000,000
17 2003
18 2004
19 2005
20 2006
21 2007
22 2008
23 2009
24 2010
25 2011
HB2949 Enrolled - 410 - LRB104 09328 BDA 19386 b
1 2012 153,000,000
161,000,000
2 2013 170,000,000
179,000,000
3 2014 189,000,000
199,000,000
4 2015 210,000,000
221,000,000
5 2016 233,000,000
300,000,000
6 2017 300,000,000
300,000,000
7 2018 300,000,000
300,000,000
8 2019 300,000,000
375,000,000
9 2020 375,000,000
375,000,000
10 2021 375,000,000
375,000,000
11 2022 375,000,000
375,000,000
12 2023 375,000,000
375,000,000
13 2024 450,000,000
14 2025
15 2026
16 2027
17 2028
18 2029
19 2030
20 2031
21 2032
22 2033
23 2034
24 2035
25 2036
26 and
HB2949 Enrolled - 411 - LRB104 09328 BDA 19386 b
1 each fiscal year
2 thereafter that bonds
3 are outstanding under
4 Section 13.2 of the
5 Metropolitan Pier and
6 Exposition Authority Act,
7 but not after fiscal year 2060.
8 Beginning July 20, 1993 and in each month of each fiscal
9 year thereafter, one-eighth of the amount requested in the
10 certificate of the Chairman of the Metropolitan Pier and
11 Exposition Authority for that fiscal year, less the amount
12 deposited into the McCormick Place Expansion Project Fund by
13 the State Treasurer in the respective month under subsection
14 (g) of Section 13 of the Metropolitan Pier and Exposition
15 Authority Act, plus cumulative deficiencies in the deposits
16 required under this Section for previous months and years,
17 shall be deposited into the McCormick Place Expansion Project
18 Fund, until the full amount requested for the fiscal year, but
19 not in excess of the amount specified above as "Total
20 Deposit", has been deposited.
21 Subject to payment of amounts into the Capital Projects
22 Fund, the Build Illinois Fund, and the McCormick Place
23 Expansion Project Fund pursuant to the preceding paragraphs or
24 in any amendments thereto hereafter enacted, for aviation fuel
25 sold on or after December 1, 2019, the Department shall each
26 month deposit into the Aviation Fuel Sales Tax Refund Fund an
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1 amount estimated by the Department to be required for refunds
2 of the 80% portion of the tax on aviation fuel under this Act.
3 The Department shall only deposit moneys into the Aviation
4 Fuel Sales Tax Refund Fund under this paragraph for so long as
5 the revenue use requirements of 49 U.S.C. 47107(b) and 49
6 U.S.C. 47133 are binding on the State.
7 Subject to payment of amounts into the Build Illinois Fund
8 and the McCormick Place Expansion Project Fund pursuant to the
9 preceding paragraphs or in any amendments thereto hereafter
10 enacted, beginning July 1, 1993 and ending on September 30,
11 2013, the Department shall each month pay into the Illinois
12 Tax Increment Fund 0.27% of 80% of the net revenue realized for
13 the preceding month from the 6.25% general rate on the selling
14 price of tangible personal property.
15 Subject to payment of amounts into the Build Illinois
16 Fund, the McCormick Place Expansion Project Fund, and the
17 Illinois Tax Increment Fund pursuant to the preceding
18 paragraphs or in any amendments to this Section hereafter
19 enacted, beginning on the first day of the first calendar
20 month to occur on or after August 26, 2014 (the effective date
21 of Public Act 98-1098), each month, from the collections made
22 under Section 9 of the Use Tax Act, Section 9 of the Service
23 Use Tax Act, Section 9 of the Service Occupation Tax Act, and
24 Section 3 of the Retailers' Occupation Tax Act, the Department
25 shall pay into the Tax Compliance and Administration Fund, to
26 be used, subject to appropriation, to fund additional auditors
HB2949 Enrolled - 413 - LRB104 09328 BDA 19386 b
1 and compliance personnel at the Department of Revenue, an
2 amount equal to 1/12 of 5% of 80% of the cash receipts
3 collected during the preceding fiscal year by the Audit Bureau
4 of the Department under the Use Tax Act, the Service Use Tax
5 Act, the Service Occupation Tax Act, the Retailers' Occupation
6 Tax Act, and associated local occupation and use taxes
7 administered by the Department.
8 Subject to payments of amounts into the Build Illinois
9 Fund, the McCormick Place Expansion Project Fund, the Illinois
10 Tax Increment Fund, and the Tax Compliance and Administration
11 Fund as provided in this Section, beginning on July 1, 2018 the
12 Department shall pay each month into the Downstate Public
13 Transportation Fund the moneys required to be so paid under
14 Section 2-3 of the Downstate Public Transportation Act.
15 Subject to successful execution and delivery of a
16 public-private agreement between the public agency and private
17 entity and completion of the civic build, beginning on July 1,
18 2023, of the remainder of the moneys received by the
19 Department under the Use Tax Act, the Service Use Tax Act, the
20 Service Occupation Tax Act, and this Act, the Department shall
21 deposit the following specified deposits in the aggregate from
22 collections under the Use Tax Act, the Service Use Tax Act, the
23 Service Occupation Tax Act, and the Retailers' Occupation Tax
24 Act, as required under Section 8.25g of the State Finance Act
25 for distribution consistent with the Public-Private
26 Partnership for Civic and Transit Infrastructure Project Act.
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1 The moneys received by the Department pursuant to this Act and
2 required to be deposited into the Civic and Transit
3 Infrastructure Fund are subject to the pledge, claim and
4 charge set forth in Section 25-55 of the Public-Private
5 Partnership for Civic and Transit Infrastructure Project Act.
6 As used in this paragraph, "civic build", "private entity",
7 "public-private agreement", and "public agency" have the
8 meanings provided in Section 25-10 of the Public-Private
9 Partnership for Civic and Transit Infrastructure Project Act.
10 Fiscal Year ............................ Total Deposit
11 2024 .................................... $200,000,000
12 2025 .................................... $206,000,000
13 2026 .................................... $212,200,000
14 2027 .................................... $218,500,000
15 2028 .................................... $225,100,000
16 2029 .................................... $288,700,000
17 2030 .................................... $298,900,000
18 2031 .................................... $309,300,000
19 2032 .................................... $320,100,000
20 2033 .................................... $331,200,000
21 2034 .................................... $341,200,000
22 2035 .................................... $351,400,000
23 2036 .................................... $361,900,000
24 2037 .................................... $372,800,000
25 2038 .................................... $384,000,000
26 2039 .................................... $395,500,000
HB2949 Enrolled - 415 - LRB104 09328 BDA 19386 b
1 2040 .................................... $407,400,000
2 2041 .................................... $419,600,000
3 2042 .................................... $432,200,000
4 2043 .................................... $445,100,000
5 Beginning July 1, 2021 and until July 1, 2022, subject to
6 the payment of amounts into the County and Mass Transit
7 District Fund, the Local Government Tax Fund, the Build
8 Illinois Fund, the McCormick Place Expansion Project Fund, the
9 Illinois Tax Increment Fund, and the Tax Compliance and
10 Administration Fund as provided in this Section, the
11 Department shall pay each month into the Road Fund the amount
12 estimated to represent 16% of the net revenue realized from
13 the taxes imposed on motor fuel and gasohol. Beginning July 1,
14 2022 and until July 1, 2023, subject to the payment of amounts
15 into the County and Mass Transit District Fund, the Local
16 Government Tax Fund, the Build Illinois Fund, the McCormick
17 Place Expansion Project Fund, the Illinois Tax Increment Fund,
18 and the Tax Compliance and Administration Fund as provided in
19 this Section, the Department shall pay each month into the
20 Road Fund the amount estimated to represent 32% of the net
21 revenue realized from the taxes imposed on motor fuel and
22 gasohol. Beginning July 1, 2023 and until July 1, 2024,
23 subject to the payment of amounts into the County and Mass
24 Transit District Fund, the Local Government Tax Fund, the
25 Build Illinois Fund, the McCormick Place Expansion Project
26 Fund, the Illinois Tax Increment Fund, and the Tax Compliance
HB2949 Enrolled - 416 - LRB104 09328 BDA 19386 b
1 and Administration Fund as provided in this Section, the
2 Department shall pay each month into the Road Fund the amount
3 estimated to represent 48% of the net revenue realized from
4 the taxes imposed on motor fuel and gasohol. Beginning July 1,
5 2024 and until July 1, 2026, subject to the payment of amounts
6 into the County and Mass Transit District Fund, the Local
7 Government Tax Fund, the Build Illinois Fund, the McCormick
8 Place Expansion Project Fund, the Illinois Tax Increment Fund,
9 and the Tax Compliance and Administration Fund as provided in
10 this Section, the Department shall pay each month into the
11 Road Fund the amount estimated to represent 64% of the net
12 revenue realized from the taxes imposed on motor fuel and
13 gasohol. Beginning on July 1, 2026, subject to the payment of
14 amounts into the County and Mass Transit District Fund, the
15 Local Government Tax Fund, the Build Illinois Fund, the
16 McCormick Place Expansion Project Fund, the Illinois Tax
17 Increment Fund, and the Tax Compliance and Administration Fund
18 as provided in this Section, the Department shall pay each
19 month into the Public Transportation Fund and the Downstate
20 Public Transportation Fund the amount estimated to represent
21 80% of the net revenue realized from the taxes imposed on motor
22 fuel and gasohol. Those moneys shall be apportioned as
23 follows: 85% into the Public Transportation Fund and 15% into
24 the Downstate Public Transportation Fund. As used in this
25 paragraph "motor fuel" has the meaning given to that term in
26 Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
HB2949 Enrolled - 417 - LRB104 09328 BDA 19386 b
1 meaning given to that term in Section 3-40 of the Use Tax Act.
2 Until July 1, 2025, of the remainder of the moneys
3 received by the Department pursuant to this Act, 75% shall be
4 paid into the General Revenue Fund of the State treasury and
5 25% shall be reserved in a special account and used only for
6 the transfer to the Common School Fund as part of the monthly
7 transfer from the General Revenue Fund in accordance with
8 Section 8a of the State Finance Act. Beginning July 1, 2025, of
9 the remainder of the moneys received by the Department
10 pursuant to this Act, 75% shall be deposited into the General
11 Revenue Fund and 25% shall be deposited into the Common School
12 Fund.
13 The Department may, upon separate written notice to a
14 taxpayer, require the taxpayer to prepare and file with the
15 Department on a form prescribed by the Department within not
16 less than 60 days after receipt of the notice an annual
17 information return for the tax year specified in the notice.
18 Such annual return to the Department shall include a statement
19 of gross receipts as shown by the taxpayer's last federal
20 income tax return. If the total receipts of the business as
21 reported in the federal income tax return do not agree with the
22 gross receipts reported to the Department of Revenue for the
23 same period, the taxpayer shall attach to his annual return a
24 schedule showing a reconciliation of the 2 amounts and the
25 reasons for the difference. The taxpayer's annual return to
26 the Department shall also disclose the cost of goods sold by
HB2949 Enrolled - 418 - LRB104 09328 BDA 19386 b
1 the taxpayer during the year covered by such return, opening
2 and closing inventories of such goods for such year, cost of
3 goods used from stock or taken from stock and given away by the
4 taxpayer during such year, payroll information of the
5 taxpayer's business during such year and any additional
6 reasonable information which the Department deems would be
7 helpful in determining the accuracy of the monthly, quarterly
8 or annual returns filed by such taxpayer as hereinbefore
9 provided for in this Section.
10 If the annual information return required by this Section
11 is not filed when and as required, the taxpayer shall be liable
12 as follows:
13 (i) Until January 1, 1994, the taxpayer shall be
14 liable for a penalty equal to 1/6 of 1% of the tax due from
15 such taxpayer under this Act during the period to be
16 covered by the annual return for each month or fraction of
17 a month until such return is filed as required, the
18 penalty to be assessed and collected in the same manner as
19 any other penalty provided for in this Act.
20 (ii) On and after January 1, 1994, the taxpayer shall
21 be liable for a penalty as described in Section 3-4 of the
22 Uniform Penalty and Interest Act.
23 The chief executive officer, proprietor, owner, or highest
24 ranking manager shall sign the annual return to certify the
25 accuracy of the information contained therein. Any person who
26 willfully signs the annual return containing false or
HB2949 Enrolled - 419 - LRB104 09328 BDA 19386 b
1 inaccurate information shall be guilty of perjury and punished
2 accordingly. The annual return form prescribed by the
3 Department shall include a warning that the person signing the
4 return may be liable for perjury.
5 The foregoing portion of this Section concerning the
6 filing of an annual information return shall not apply to a
7 serviceman who is not required to file an income tax return
8 with the United States Government.
9 As soon as possible after the first day of each month, upon
10 certification of the Department of Revenue, the Comptroller
11 shall order transferred and the Treasurer shall transfer from
12 the General Revenue Fund to the Motor Fuel Tax Fund an amount
13 equal to 1.7% of 80% of the net revenue realized under this Act
14 for the second preceding month. Beginning April 1, 2000, this
15 transfer is no longer required and shall not be made.
16 Net revenue realized for a month shall be the revenue
17 collected by the State pursuant to this Act, less the amount
18 paid out during that month as refunds to taxpayers for
19 overpayment of liability.
20 For greater simplicity of administration, it shall be
21 permissible for manufacturers, importers and wholesalers whose
22 products are sold by numerous servicemen in Illinois, and who
23 wish to do so, to assume the responsibility for accounting and
24 paying to the Department all tax accruing under this Act with
25 respect to such sales, if the servicemen who are affected do
26 not make written objection to the Department to this
HB2949 Enrolled - 420 - LRB104 09328 BDA 19386 b
1 arrangement.
2 (Source: P.A. 103-9, eff. 6-7-23; 103-363, eff. 7-28-23;
3 103-592, eff. 6-7-24; 103-605, eff. 7-1-24; 104-6, Article 5,
4 Section 5-20, eff. 6-16-25; 104-6, Article 25, Section 25-15,
5 eff. 6-16-25; 104-6, Article 35, Section 35-30, eff. 6-16-25;
6 104-457, eff. 6-1-26.)
7 Section 5-70. The Retailers' Occupation Tax Act is amended
8 by changing Section 3 as follows:
9 (35 ILCS 120/3)
10 (Text of Section before amendment by P.A. 104-457)
11 Sec. 3. Except as provided in this Section, on or before
12 the twentieth day of each calendar month, every person engaged
13 in the business of selling, which, on and after January 1,
14 2025, includes leasing, tangible personal property at retail
15 in this State during the preceding calendar month shall file a
16 return with the Department, stating:
17 1. The name of the seller;
18 2. His residence address and the address of his
19 principal place of business and the address of the
20 principal place of business (if that is a different
21 address) from which he engages in the business of selling
22 tangible personal property at retail in this State;
23 3. Total amount of receipts received by him during the
24 preceding calendar month or quarter, as the case may be,
HB2949 Enrolled - 421 - LRB104 09328 BDA 19386 b
1 from sales of tangible personal property, and from
2 services furnished, by him during such preceding calendar
3 month or quarter;
4 4. Total amount received by him during the preceding
5 calendar month or quarter on charge and time sales of
6 tangible personal property, and from services furnished,
7 by him prior to the month or quarter for which the return
8 is filed;
9 5. Deductions allowed by law;
10 6. Gross receipts which were received by him during
11 the preceding calendar month or quarter and upon the basis
12 of which the tax is imposed, including gross receipts on
13 food for human consumption that is to be consumed off the
14 premises where it is sold (other than alcoholic beverages,
15 food consisting of or infused with adult use cannabis,
16 soft drinks, and food that has been prepared for immediate
17 consumption) which were received during the preceding
18 calendar month or quarter and upon which tax would have
19 been due but for the 0% rate imposed under Public Act
20 102-700;
21 7. The amount of credit provided in Section 2d of this
22 Act;
23 8. The amount of tax due, including the amount of tax
24 that would have been due on food for human consumption
25 that is to be consumed off the premises where it is sold
26 (other than alcoholic beverages, food consisting of or
HB2949 Enrolled - 422 - LRB104 09328 BDA 19386 b
1 infused with adult use cannabis, soft drinks, and food
2 that has been prepared for immediate consumption) but for
3 the 0% rate imposed under Public Act 102-700;
4 9. The signature of the taxpayer; and
5 10. Such other reasonable information as the
6 Department may require.
7 In the case of leases, except as otherwise provided in
8 this Act, the lessor must remit for each tax return period only
9 the tax applicable to that part of the selling price actually
10 received during such tax return period.
11 On and after January 1, 2018, except for returns required
12 to be filed prior to January 1, 2023 for motor vehicles,
13 watercraft, aircraft, and trailers that are required to be
14 registered with an agency of this State, with respect to
15 retailers whose annual gross receipts average $20,000 or more,
16 all returns required to be filed pursuant to this Act shall be
17 filed electronically. On and after January 1, 2023, with
18 respect to retailers whose annual gross receipts average
19 $20,000 or more, all returns required to be filed pursuant to
20 this Act, including, but not limited to, returns for motor
21 vehicles, watercraft, aircraft, and trailers that are required
22 to be registered with an agency of this State, shall be filed
23 electronically. Retailers who demonstrate that they do not
24 have access to the Internet or demonstrate hardship in filing
25 electronically may petition the Department to waive the
26 electronic filing requirement.
HB2949 Enrolled - 423 - LRB104 09328 BDA 19386 b
1 If a taxpayer fails to sign a return within 30 days after
2 the proper notice and demand for signature by the Department,
3 the return shall be considered valid and any amount shown to be
4 due on the return shall be deemed assessed.
5 Each return shall be accompanied by the statement of
6 prepaid tax issued pursuant to Section 2e for which credit is
7 claimed.
8 Prior to October 1, 2003 and on and after September 1,
9 2004, a retailer may accept a Manufacturer's Purchase Credit
10 certification from a purchaser in satisfaction of Use Tax as
11 provided in Section 3-85 of the Use Tax Act if the purchaser
12 provides the appropriate documentation as required by Section
13 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
14 certification, accepted by a retailer prior to October 1, 2003
15 and on and after September 1, 2004 as provided in Section 3-85
16 of the Use Tax Act, may be used by that retailer to satisfy
17 Retailers' Occupation Tax liability in the amount claimed in
18 the certification, not to exceed 6.25% of the receipts subject
19 to tax from a qualifying purchase. A Manufacturer's Purchase
20 Credit reported on any original or amended return filed under
21 this Act after October 20, 2003 for reporting periods prior to
22 September 1, 2004 shall be disallowed. Manufacturer's Purchase
23 Credit reported on annual returns due on or after January 1,
24 2005 will be disallowed for periods prior to September 1,
25 2004. No Manufacturer's Purchase Credit may be used after
26 September 30, 2003 through August 31, 2004 to satisfy any tax
HB2949 Enrolled - 424 - LRB104 09328 BDA 19386 b
1 liability imposed under this Act, including any audit
2 liability.
3 Beginning on July 1, 2023 and through December 31, 2032, a
4 retailer may accept a Sustainable Aviation Fuel Purchase
5 Credit certification from an air common carrier-purchaser in
6 satisfaction of Use Tax on aviation fuel as provided in
7 Section 3-87 of the Use Tax Act if the purchaser provides the
8 appropriate documentation as required by Section 3-87 of the
9 Use Tax Act. A Sustainable Aviation Fuel Purchase Credit
10 certification accepted by a retailer in accordance with this
11 paragraph may be used by that retailer to satisfy Retailers'
12 Occupation Tax liability (but not in satisfaction of penalty
13 or interest) in the amount claimed in the certification, not
14 to exceed 6.25% of the receipts subject to tax from a sale of
15 aviation fuel. In addition, for a sale of aviation fuel to
16 qualify to earn the Sustainable Aviation Fuel Purchase Credit,
17 retailers must retain in their books and records a
18 certification from the producer of the aviation fuel that the
19 aviation fuel sold by the retailer and for which a sustainable
20 aviation fuel purchase credit was earned meets the definition
21 of sustainable aviation fuel under Section 3-87 of the Use Tax
22 Act. The documentation must include detail sufficient for the
23 Department to determine the number of gallons of sustainable
24 aviation fuel sold.
25 The Department may require returns to be filed on a
26 quarterly basis. If so required, a return for each calendar
HB2949 Enrolled - 425 - LRB104 09328 BDA 19386 b
1 quarter shall be filed on or before the twentieth day of the
2 calendar month following the end of such calendar quarter. The
3 taxpayer shall also file a return with the Department for each
4 of the first 2 months of each calendar quarter, on or before
5 the twentieth day of the following calendar month, stating:
6 1. The name of the seller;
7 2. The address of the principal place of business from
8 which he engages in the business of selling tangible
9 personal property at retail in this State;
10 3. The total amount of taxable receipts received by
11 him during the preceding calendar month from sales of
12 tangible personal property by him during such preceding
13 calendar month, including receipts from charge and time
14 sales, but less all deductions allowed by law;
15 4. The amount of credit provided in Section 2d of this
16 Act;
17 5. The amount of tax due; and
18 6. Such other reasonable information as the Department
19 may require.
20 Every person engaged in the business of selling aviation
21 fuel at retail in this State during the preceding calendar
22 month shall, instead of reporting and paying tax as otherwise
23 required by this Section, report and pay such tax on a separate
24 aviation fuel tax return. The requirements related to the
25 return shall be as otherwise provided in this Section.
26 Notwithstanding any other provisions of this Act to the
HB2949 Enrolled - 426 - LRB104 09328 BDA 19386 b
1 contrary, retailers selling aviation fuel shall file all
2 aviation fuel tax returns and shall make all aviation fuel tax
3 payments by electronic means in the manner and form required
4 by the Department. For purposes of this Section, "aviation
5 fuel" means jet fuel and aviation gasoline.
6 Beginning on October 1, 2003, any person who is not a
7 licensed distributor, importing distributor, or manufacturer,
8 as defined in the Liquor Control Act of 1934, but is engaged in
9 the business of selling, at retail, alcoholic liquor shall
10 file a statement with the Department of Revenue, in a format
11 and at a time prescribed by the Department, showing the total
12 amount paid for alcoholic liquor purchased during the
13 preceding month and such other information as is reasonably
14 required by the Department. The Department may adopt rules to
15 require that this statement be filed in an electronic or
16 telephonic format. Such rules may provide for exceptions from
17 the filing requirements of this paragraph. For the purposes of
18 this paragraph, the term "alcoholic liquor" shall have the
19 meaning prescribed in the Liquor Control Act of 1934.
20 Beginning on October 1, 2003, every distributor, importing
21 distributor, and manufacturer of alcoholic liquor as defined
22 in the Liquor Control Act of 1934, shall file a statement with
23 the Department of Revenue, no later than the 10th day of the
24 month for the preceding month during which transactions
25 occurred, by electronic means, showing the total amount of
26 gross receipts from the sale of alcoholic liquor sold or
HB2949 Enrolled - 427 - LRB104 09328 BDA 19386 b
1 distributed during the preceding month to purchasers;
2 identifying the purchaser to whom it was sold or distributed;
3 the purchaser's tax registration number; and such other
4 information reasonably required by the Department. A
5 distributor, importing distributor, or manufacturer of
6 alcoholic liquor must personally deliver, mail, or provide by
7 electronic means to each retailer listed on the monthly
8 statement a report containing a cumulative total of that
9 distributor's, importing distributor's, or manufacturer's
10 total sales of alcoholic liquor to that retailer no later than
11 the 10th day of the month for the preceding month during which
12 the transaction occurred. The distributor, importing
13 distributor, or manufacturer shall notify the retailer as to
14 the method by which the distributor, importing distributor, or
15 manufacturer will provide the sales information. If the
16 retailer is unable to receive the sales information by
17 electronic means, the distributor, importing distributor, or
18 manufacturer shall furnish the sales information by personal
19 delivery or by mail. For purposes of this paragraph, the term
20 "electronic means" includes, but is not limited to, the use of
21 a secure Internet website, e-mail, or facsimile.
22 If a total amount of less than $1 is payable, refundable or
23 creditable, such amount shall be disregarded if it is less
24 than 50 cents and shall be increased to $1 if it is 50 cents or
25 more.
26 Notwithstanding any other provision of this Act to the
HB2949 Enrolled - 428 - LRB104 09328 BDA 19386 b
1 contrary, retailers subject to tax on cannabis shall file all
2 cannabis tax returns and shall make all cannabis tax payments
3 by electronic means in the manner and form required by the
4 Department.
5 Beginning October 1, 1993, a taxpayer who has an average
6 monthly tax liability of $150,000 or more shall make all
7 payments required by rules of the Department by electronic
8 funds transfer. Beginning October 1, 1994, a taxpayer who has
9 an average monthly tax liability of $100,000 or more shall
10 make all payments required by rules of the Department by
11 electronic funds transfer. Beginning October 1, 1995, a
12 taxpayer who has an average monthly tax liability of $50,000
13 or more shall make all payments required by rules of the
14 Department by electronic funds transfer. Beginning October 1,
15 2000, a taxpayer who has an annual tax liability of $200,000 or
16 more shall make all payments required by rules of the
17 Department by electronic funds transfer. The term "annual tax
18 liability" shall be the sum of the taxpayer's liabilities
19 under this Act, and under all other State and local occupation
20 and use tax laws administered by the Department, for the
21 immediately preceding calendar year. The term "average monthly
22 tax liability" shall be the sum of the taxpayer's liabilities
23 under this Act, and under all other State and local occupation
24 and use tax laws administered by the Department, for the
25 immediately preceding calendar year divided by 12. Beginning
26 on October 1, 2002, a taxpayer who has a tax liability in the
HB2949 Enrolled - 429 - LRB104 09328 BDA 19386 b
1 amount set forth in subsection (b) of Section 2505-210 of the
2 Department of Revenue Law shall make all payments required by
3 rules of the Department by electronic funds transfer.
4 Before August 1 of each year beginning in 1993, the
5 Department shall notify all taxpayers required to make
6 payments by electronic funds transfer. All taxpayers required
7 to make payments by electronic funds transfer shall make those
8 payments for a minimum of one year beginning on October 1.
9 Any taxpayer not required to make payments by electronic
10 funds transfer may make payments by electronic funds transfer
11 with the permission of the Department.
12 All taxpayers required to make payment by electronic funds
13 transfer and any taxpayers authorized to voluntarily make
14 payments by electronic funds transfer shall make those
15 payments in the manner authorized by the Department.
16 The Department shall adopt such rules as are necessary to
17 effectuate a program of electronic funds transfer and the
18 requirements of this Section.
19 Any amount which is required to be shown or reported on any
20 return or other document under this Act shall, if such amount
21 is not a whole-dollar amount, be increased to the nearest
22 whole-dollar amount in any case where the fractional part of a
23 dollar is 50 cents or more, and decreased to the nearest
24 whole-dollar amount where the fractional part of a dollar is
25 less than 50 cents.
26 If the retailer is otherwise required to file a monthly
HB2949 Enrolled - 430 - LRB104 09328 BDA 19386 b
1 return and if the retailer's average monthly tax liability to
2 the Department does not exceed $200, the Department may
3 authorize his returns to be filed on a quarter annual basis,
4 with the return for January, February, and March of a given
5 year being due by April 20 of such year; with the return for
6 April, May, and June of a given year being due by July 20 of
7 such year; with the return for July, August, and September of a
8 given year being due by October 20 of such year, and with the
9 return for October, November, and December of a given year
10 being due by January 20 of the following year.
11 If the retailer is otherwise required to file a monthly or
12 quarterly return and if the retailer's average monthly tax
13 liability with the Department does not exceed $50, the
14 Department may authorize his returns to be filed on an annual
15 basis, with the return for a given year being due by January 20
16 of the following year.
17 Such quarter annual and annual returns, as to form and
18 substance, shall be subject to the same requirements as
19 monthly returns.
20 Notwithstanding any other provision in this Act concerning
21 the time within which a retailer may file his return, in the
22 case of any retailer who ceases to engage in a kind of business
23 which makes him responsible for filing returns under this Act,
24 such retailer shall file a final return under this Act with the
25 Department not more than one month after discontinuing such
26 business.
HB2949 Enrolled - 431 - LRB104 09328 BDA 19386 b
1 Where the same person has more than one business
2 registered with the Department under separate registrations
3 under this Act, such person may not file each return that is
4 due as a single return covering all such registered
5 businesses, but shall file separate returns for each such
6 registered business.
7 In addition, with respect to motor vehicles, watercraft,
8 aircraft, and trailers that are required to be registered with
9 an agency of this State, except as otherwise provided in this
10 Section, every retailer selling this kind of tangible personal
11 property shall file, with the Department, upon a form to be
12 prescribed and supplied by the Department, a separate return
13 for each such item of tangible personal property which the
14 retailer sells, except that if, in the same transaction, (i) a
15 retailer of aircraft, watercraft, motor vehicles, or trailers
16 transfers more than one aircraft, watercraft, motor vehicle,
17 or trailer to another aircraft, watercraft, motor vehicle
18 retailer, or trailer retailer for the purpose of resale or
19 (ii) a retailer of aircraft, watercraft, motor vehicles, or
20 trailers transfers more than one aircraft, watercraft, motor
21 vehicle, or trailer to a purchaser for use as a qualifying
22 rolling stock as provided in Section 2-5 of this Act, then that
23 seller may report the transfer of all aircraft, watercraft,
24 motor vehicles, or trailers involved in that transaction to
25 the Department on the same uniform invoice-transaction
26 reporting return form. For purposes of this Section,
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1 "watercraft" means a Class 2, Class 3, or Class 4 watercraft as
2 defined in Section 3-2 of the Boat Registration and Safety
3 Act, a personal watercraft, or any boat equipped with an
4 inboard motor.
5 In addition, with respect to motor vehicles, watercraft,
6 aircraft, and trailers that are required to be registered with
7 an agency of this State, every person who is engaged in the
8 business of leasing or renting such items and who, in
9 connection with such business, sells any such item to a
10 retailer for the purpose of resale is, notwithstanding any
11 other provision of this Section to the contrary, authorized to
12 meet the return-filing requirement of this Act by reporting
13 the transfer of all the aircraft, watercraft, motor vehicles,
14 or trailers transferred for resale during a month to the
15 Department on the same uniform invoice-transaction reporting
16 return form on or before the 20th of the month following the
17 month in which the transfer takes place. Notwithstanding any
18 other provision of this Act to the contrary, all returns filed
19 under this paragraph must be filed by electronic means in the
20 manner and form as required by the Department.
21 Any retailer who sells only motor vehicles, watercraft,
22 aircraft, or trailers that are required to be registered with
23 an agency of this State, so that all retailers' occupation tax
24 liability is required to be reported, and is reported, on such
25 transaction reporting returns and who is not otherwise
26 required to file monthly or quarterly returns, need not file
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1 monthly or quarterly returns. However, those retailers shall
2 be required to file returns on an annual basis.
3 The transaction reporting return, in the case of motor
4 vehicles or trailers that are required to be registered with
5 an agency of this State, shall be the same document as the
6 Uniform Invoice referred to in Section 5-402 of the Illinois
7 Vehicle Code and must show the name and address of the seller;
8 the name and address of the purchaser; the amount of the
9 selling price including the amount allowed by the retailer for
10 traded-in property, if any; the amount allowed by the retailer
11 for the traded-in tangible personal property, if any, to the
12 extent to which Section 1 of this Act allows an exemption for
13 the value of traded-in property; the balance payable after
14 deducting such trade-in allowance from the total selling
15 price; the amount of tax due from the retailer with respect to
16 such transaction; the amount of tax collected from the
17 purchaser by the retailer on such transaction (or satisfactory
18 evidence that such tax is not due in that particular instance,
19 if that is claimed to be the fact); the place and date of the
20 sale; a sufficient identification of the property sold; such
21 other information as is required in Section 5-402 of the
22 Illinois Vehicle Code, and such other information as the
23 Department may reasonably require.
24 The transaction reporting return in the case of watercraft
25 or aircraft must show the name and address of the seller; the
26 name and address of the purchaser; the amount of the selling
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1 price including the amount allowed by the retailer for
2 traded-in property, if any; the amount allowed by the retailer
3 for the traded-in tangible personal property, if any, to the
4 extent to which Section 1 of this Act allows an exemption for
5 the value of traded-in property; the balance payable after
6 deducting such trade-in allowance from the total selling
7 price; the amount of tax due from the retailer with respect to
8 such transaction; the amount of tax collected from the
9 purchaser by the retailer on such transaction (or satisfactory
10 evidence that such tax is not due in that particular instance,
11 if that is claimed to be the fact); the place and date of the
12 sale, a sufficient identification of the property sold, and
13 such other information as the Department may reasonably
14 require.
15 Such transaction reporting return shall be filed not later
16 than 20 days after the day of delivery of the item that is
17 being sold, but may be filed by the retailer at any time sooner
18 than that if he chooses to do so. The transaction reporting
19 return and tax remittance or proof of exemption from the
20 Illinois use tax may be transmitted to the Department by way of
21 the State agency with which, or State officer with whom the
22 tangible personal property must be titled or registered (if
23 titling or registration is required) if the Department and
24 such agency or State officer determine that this procedure
25 will expedite the processing of applications for title or
26 registration.
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1 With each such transaction reporting return, the retailer
2 shall remit the proper amount of tax due (or shall submit
3 satisfactory evidence that the sale is not taxable if that is
4 the case), to the Department or its agents, whereupon the
5 Department shall issue, in the purchaser's name, a use tax
6 receipt (or a certificate of exemption if the Department is
7 satisfied that the particular sale is tax-exempt tax exempt)
8 which such purchaser may submit to the agency with which, or
9 State officer with whom, he must title or register the
10 tangible personal property that is involved (if titling or
11 registration is required) in support of such purchaser's
12 application for an Illinois certificate or other evidence of
13 title or registration to such tangible personal property.
14 No retailer's failure or refusal to remit tax under this
15 Act precludes a user, who has paid the proper tax to the
16 retailer, from obtaining his certificate of title or other
17 evidence of title or registration (if titling or registration
18 is required) upon satisfying the Department that such user has
19 paid the proper tax (if tax is due) to the retailer. The
20 Department shall adopt appropriate rules to carry out the
21 mandate of this paragraph.
22 If the user who would otherwise pay tax to the retailer
23 wants the transaction reporting return filed and the payment
24 of the tax or proof of exemption made to the Department before
25 the retailer is willing to take these actions and such user has
26 not paid the tax to the retailer, such user may certify to the
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1 fact of such delay by the retailer and may (upon the Department
2 being satisfied of the truth of such certification) transmit
3 the information required by the transaction reporting return
4 and the remittance for tax or proof of exemption directly to
5 the Department and obtain his tax receipt or exemption
6 determination, in which event the transaction reporting return
7 and tax remittance (if a tax payment was required) shall be
8 credited by the Department to the proper retailer's account
9 with the Department, but without the vendor's discount
10 provided for in this Section being allowed. When the user pays
11 the tax directly to the Department, he shall pay the tax in the
12 same amount and in the same form in which it would be remitted
13 if the tax had been remitted to the Department by the retailer.
14 On and after January 1, 2025, with respect to the lease of
15 trailers, other than semitrailers as defined in Section 1-187
16 of the Illinois Vehicle Code, that are required to be
17 registered with an agency of this State and that are subject to
18 the tax on lease receipts under this Act, notwithstanding any
19 other provision of this Act to the contrary, for the purpose of
20 reporting and paying tax under this Act on those lease
21 receipts, lessors shall file returns in addition to and
22 separate from the transaction reporting return. Lessors shall
23 file those lease returns and make payment to the Department by
24 electronic means on or before the 20th day of each month
25 following the month, quarter, or year, as applicable, in which
26 lease receipts were received. All lease receipts received by
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1 the lessor from the lease of those trailers during the same
2 reporting period shall be reported and tax shall be paid on a
3 single return form to be prescribed by the Department.
4 Refunds made by the seller during the preceding return
5 period to purchasers, on account of tangible personal property
6 returned to the seller, shall be allowed as a deduction under
7 subdivision 5 of his monthly or quarterly return, as the case
8 may be, in case the seller had theretofore included the
9 receipts from the sale of such tangible personal property in a
10 return filed by him and had paid the tax imposed by this Act
11 with respect to such receipts.
12 Where the seller is a corporation, the return filed on
13 behalf of such corporation shall be signed by the president,
14 vice-president, secretary, or treasurer or by the properly
15 accredited agent of such corporation.
16 Where the seller is a limited liability company, the
17 return filed on behalf of the limited liability company shall
18 be signed by a manager, member, or properly accredited agent
19 of the limited liability company.
20 Except as provided in this Section, the retailer filing
21 the return under this Section shall, at the time of filing such
22 return, pay to the Department the amount of tax imposed by this
23 Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
24 on and after January 1, 1990, or $5 per calendar year,
25 whichever is greater, which is allowed to reimburse the
26 retailer for the expenses incurred in keeping records,
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1 preparing and filing returns, remitting the tax and supplying
2 data to the Department on request. A a certified service
3 provider, as defined in the Leveling the Playing Field for
4 Illinois Retail Act, filing the return under this Section on
5 behalf of a remote retailer or a retailer maintaining a place
6 of business in this State shall, at the time of such return,
7 pay to the Department the amount of tax imposed by this Act
8 less a discount of 1.75%. A remote retailer or a retailer
9 maintaining a place of business in this State using a
10 certified service provider to file a return on its behalf, as
11 provided in the Leveling the Playing Field for Illinois Retail
12 Act, is not eligible for the discount. Beginning with returns
13 due on or after January 1, 2025, the vendor's discount allowed
14 in this Section, the Service Occupation Tax Act, the Use Tax
15 Act, and the Service Use Tax Act, including any local tax
16 administered by the Department and reported on the same
17 return, shall not exceed $1,000 per month in the aggregate for
18 returns other than transaction returns filed during the month.
19 When determining the discount allowed under this Section,
20 retailers shall include the amount of tax that would have been
21 due at the 1% rate but for the 0% rate imposed under Public Act
22 102-700. When determining the discount allowed under this
23 Section, retailers shall include the amount of tax that would
24 have been due at the 6.25% rate but for the 1.25% rate imposed
25 on sales tax holiday items under Public Act 102-700. The
26 discount under this Section is not allowed for the 1.25%
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1 portion of taxes paid on aviation fuel that is subject to the
2 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
3 47133. Any prepayment made pursuant to Section 2d of this Act
4 shall be included in the amount on which such discount is
5 computed. In the case of retailers who report and pay the tax
6 on a transaction by transaction basis, as provided in this
7 Section, such discount shall be taken with each such tax
8 remittance instead of when such retailer files his periodic
9 return, but, beginning with returns due on or after January 1,
10 2025, the vendor's discount allowed under this Section and the
11 Use Tax Act, including any local tax administered by the
12 Department and reported on the same transaction return, shall
13 not exceed $1,000 per month for all transaction returns filed
14 during the month. The discount allowed under this Section is
15 allowed only for returns that are filed in the manner required
16 by this Act. The Department may disallow the discount for
17 retailers whose certificate of registration is revoked at the
18 time the return is filed, but only if the Department's
19 decision to revoke the certificate of registration has become
20 final.
21 Before October 1, 2000, if the taxpayer's average monthly
22 tax liability to the Department under this Act, the Use Tax
23 Act, the Service Occupation Tax Act, and the Service Use Tax
24 Act, excluding any liability for prepaid sales tax to be
25 remitted in accordance with Section 2d of this Act, was
26 $10,000 or more during the preceding 4 complete calendar
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1 quarters, he shall file a return with the Department each
2 month by the 20th day of the month next following the month
3 during which such tax liability is incurred and shall make
4 payments to the Department on or before the 7th, 15th, 22nd and
5 last day of the month during which such liability is incurred.
6 On and after October 1, 2000, if the taxpayer's average
7 monthly tax liability to the Department under this Act, the
8 Use Tax Act, the Service Occupation Tax Act, and the Service
9 Use Tax Act, excluding any liability for prepaid sales tax to
10 be remitted in accordance with Section 2d of this Act, was
11 $20,000 or more during the preceding 4 complete calendar
12 quarters, he shall file a return with the Department each
13 month by the 20th day of the month next following the month
14 during which such tax liability is incurred and shall make
15 payment to the Department on or before the 7th, 15th, 22nd and
16 last day of the month during which such liability is incurred.
17 If the month during which such tax liability is incurred began
18 prior to January 1, 1985, each payment shall be in an amount
19 equal to 1/4 of the taxpayer's actual liability for the month
20 or an amount set by the Department not to exceed 1/4 of the
21 average monthly liability of the taxpayer to the Department
22 for the preceding 4 complete calendar quarters (excluding the
23 month of highest liability and the month of lowest liability
24 in such 4 quarter period). If the month during which such tax
25 liability is incurred begins on or after January 1, 1985 and
26 prior to January 1, 1987, each payment shall be in an amount
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1 equal to 22.5% of the taxpayer's actual liability for the
2 month or 27.5% of the taxpayer's liability for the same
3 calendar month of the preceding year. If the month during
4 which such tax liability is incurred begins on or after
5 January 1, 1987 and prior to January 1, 1988, each payment
6 shall be in an amount equal to 22.5% of the taxpayer's actual
7 liability for the month or 26.25% of the taxpayer's liability
8 for the same calendar month of the preceding year. If the month
9 during which such tax liability is incurred begins on or after
10 January 1, 1988, and prior to January 1, 1989, or begins on or
11 after January 1, 1996, each payment shall be in an amount equal
12 to 22.5% of the taxpayer's actual liability for the month or
13 25% of the taxpayer's liability for the same calendar month of
14 the preceding year. If the month during which such tax
15 liability is incurred begins on or after January 1, 1989, and
16 prior to January 1, 1996, each payment shall be in an amount
17 equal to 22.5% of the taxpayer's actual liability for the
18 month or 25% of the taxpayer's liability for the same calendar
19 month of the preceding year or 100% of the taxpayer's actual
20 liability for the quarter monthly reporting period. The amount
21 of such quarter monthly payments shall be credited against the
22 final tax liability of the taxpayer's return for that month.
23 Before October 1, 2000, once applicable, the requirement of
24 the making of quarter monthly payments to the Department by
25 taxpayers having an average monthly tax liability of $10,000
26 or more as determined in the manner provided above shall
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1 continue until such taxpayer's average monthly liability to
2 the Department during the preceding 4 complete calendar
3 quarters (excluding the month of highest liability and the
4 month of lowest liability) is less than $9,000, or until such
5 taxpayer's average monthly liability to the Department as
6 computed for each calendar quarter of the 4 preceding complete
7 calendar quarter period is less than $10,000. However, if a
8 taxpayer can show the Department that a substantial change in
9 the taxpayer's business has occurred which causes the taxpayer
10 to anticipate that his average monthly tax liability for the
11 reasonably foreseeable future will fall below the $10,000
12 threshold stated above, then such taxpayer may petition the
13 Department for a change in such taxpayer's reporting status.
14 On and after October 1, 2000, once applicable, the requirement
15 of the making of quarter monthly payments to the Department by
16 taxpayers having an average monthly tax liability of $20,000
17 or more as determined in the manner provided above shall
18 continue until such taxpayer's average monthly liability to
19 the Department during the preceding 4 complete calendar
20 quarters (excluding the month of highest liability and the
21 month of lowest liability) is less than $19,000 or until such
22 taxpayer's average monthly liability to the Department as
23 computed for each calendar quarter of the 4 preceding complete
24 calendar quarter period is less than $20,000. However, if a
25 taxpayer can show the Department that a substantial change in
26 the taxpayer's business has occurred which causes the taxpayer
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1 to anticipate that his average monthly tax liability for the
2 reasonably foreseeable future will fall below the $20,000
3 threshold stated above, then such taxpayer may petition the
4 Department for a change in such taxpayer's reporting status.
5 The Department shall change such taxpayer's reporting status
6 unless it finds that such change is seasonal in nature and not
7 likely to be long term. Quarter monthly payment status shall
8 be determined under this paragraph as if the rate reduction to
9 0% in Public Act 102-700 on food for human consumption that is
10 to be consumed off the premises where it is sold (other than
11 alcoholic beverages, food consisting of or infused with adult
12 use cannabis, soft drinks, and food that has been prepared for
13 immediate consumption) had not occurred. For quarter monthly
14 payments due under this paragraph on or after July 1, 2023 and
15 through June 30, 2024, "25% of the taxpayer's liability for
16 the same calendar month of the preceding year" shall be
17 determined as if the rate reduction to 0% in Public Act 102-700
18 had not occurred. Quarter monthly payment status shall be
19 determined under this paragraph as if the rate reduction to
20 1.25% in Public Act 102-700 on sales tax holiday items had not
21 occurred. For quarter monthly payments due on or after July 1,
22 2023 and through June 30, 2024, "25% of the taxpayer's
23 liability for the same calendar month of the preceding year"
24 shall be determined as if the rate reduction to 1.25% in Public
25 Act 102-700 on sales tax holiday items had not occurred. If any
26 such quarter monthly payment is not paid at the time or in the
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1 amount required by this Section, then the taxpayer shall be
2 liable for penalties and interest on the difference between
3 the minimum amount due as a payment and the amount of such
4 quarter monthly payment actually and timely paid, except
5 insofar as the taxpayer has previously made payments for that
6 month to the Department in excess of the minimum payments
7 previously due as provided in this Section. The Department
8 shall make reasonable rules and regulations to govern the
9 quarter monthly payment amount and quarter monthly payment
10 dates for taxpayers who file on other than a calendar monthly
11 basis.
12 The provisions of this paragraph apply before October 1,
13 2001. Without regard to whether a taxpayer is required to make
14 quarter monthly payments as specified above, any taxpayer who
15 is required by Section 2d of this Act to collect and remit
16 prepaid taxes and has collected prepaid taxes which average in
17 excess of $25,000 per month during the preceding 2 complete
18 calendar quarters, shall file a return with the Department as
19 required by Section 2f and shall make payments to the
20 Department on or before the 7th, 15th, 22nd and last day of the
21 month during which such liability is incurred. If the month
22 during which such tax liability is incurred began prior to
23 September 1, 1985 (the effective date of Public Act 84-221),
24 each payment shall be in an amount not less than 22.5% of the
25 taxpayer's actual liability under Section 2d. If the month
26 during which such tax liability is incurred begins on or after
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1 January 1, 1986, each payment shall be in an amount equal to
2 22.5% of the taxpayer's actual liability for the month or
3 27.5% of the taxpayer's liability for the same calendar month
4 of the preceding calendar year. If the month during which such
5 tax liability is incurred begins on or after January 1, 1987,
6 each payment shall be in an amount equal to 22.5% of the
7 taxpayer's actual liability for the month or 26.25% of the
8 taxpayer's liability for the same calendar month of the
9 preceding year. The amount of such quarter monthly payments
10 shall be credited against the final tax liability of the
11 taxpayer's return for that month filed under this Section or
12 Section 2f, as the case may be. Once applicable, the
13 requirement of the making of quarter monthly payments to the
14 Department pursuant to this paragraph shall continue until
15 such taxpayer's average monthly prepaid tax collections during
16 the preceding 2 complete calendar quarters is $25,000 or less.
17 If any such quarter monthly payment is not paid at the time or
18 in the amount required, the taxpayer shall be liable for
19 penalties and interest on such difference, except insofar as
20 the taxpayer has previously made payments for that month in
21 excess of the minimum payments previously due.
22 The provisions of this paragraph apply on and after
23 October 1, 2001. Without regard to whether a taxpayer is
24 required to make quarter monthly payments as specified above,
25 any taxpayer who is required by Section 2d of this Act to
26 collect and remit prepaid taxes and has collected prepaid
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1 taxes that average in excess of $20,000 per month during the
2 preceding 4 complete calendar quarters shall file a return
3 with the Department as required by Section 2f and shall make
4 payments to the Department on or before the 7th, 15th, 22nd,
5 and last day of the month during which the liability is
6 incurred. Each payment shall be in an amount equal to 22.5% of
7 the taxpayer's actual liability for the month or 25% of the
8 taxpayer's liability for the same calendar month of the
9 preceding year. The amount of the quarter monthly payments
10 shall be credited against the final tax liability of the
11 taxpayer's return for that month filed under this Section or
12 Section 2f, as the case may be. Once applicable, the
13 requirement of the making of quarter monthly payments to the
14 Department pursuant to this paragraph shall continue until the
15 taxpayer's average monthly prepaid tax collections during the
16 preceding 4 complete calendar quarters (excluding the month of
17 highest liability and the month of lowest liability) is less
18 than $19,000 or until such taxpayer's average monthly
19 liability to the Department as computed for each calendar
20 quarter of the 4 preceding complete calendar quarters is less
21 than $20,000. If any such quarter monthly payment is not paid
22 at the time or in the amount required, the taxpayer shall be
23 liable for penalties and interest on such difference, except
24 insofar as the taxpayer has previously made payments for that
25 month in excess of the minimum payments previously due.
26 If any payment provided for in this Section exceeds the
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1 taxpayer's liabilities under this Act, the Use Tax Act, the
2 Service Occupation Tax Act, and the Service Use Tax Act, as
3 shown on an original monthly return, the Department shall, if
4 requested by the taxpayer, issue to the taxpayer a credit
5 memorandum no later than 30 days after the date of payment. The
6 credit evidenced by such credit memorandum may be assigned by
7 the taxpayer to a similar taxpayer under this Act, the Use Tax
8 Act, the Service Occupation Tax Act, or the Service Use Tax
9 Act, in accordance with reasonable rules and regulations to be
10 prescribed by the Department. If no such request is made, the
11 taxpayer may credit such excess payment against tax liability
12 subsequently to be remitted to the Department under this Act,
13 the Use Tax Act, the Service Occupation Tax Act, or the Service
14 Use Tax Act, in accordance with reasonable rules and
15 regulations prescribed by the Department. If the Department
16 subsequently determined that all or any part of the credit
17 taken was not actually due to the taxpayer, the taxpayer's
18 vendor's discount shall be reduced, if necessary, to reflect
19 the difference between the credit taken and that actually due,
20 and that taxpayer shall be liable for penalties and interest
21 on such difference.
22 If a retailer of motor fuel is entitled to a credit under
23 Section 2d of this Act which exceeds the taxpayer's liability
24 to the Department under this Act for the month for which the
25 taxpayer is filing a return, the Department shall issue the
26 taxpayer a credit memorandum for the excess.
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1 The net revenue realized at the 15% rate under either
2 Section 4 or Section 5 of this Act shall be deposited as
3 follows: (i) notwithstanding the provisions of this Section to
4 the contrary, the net revenue realized from the portion of the
5 rate in excess of 5% shall be deposited into the State and
6 Local Sales Tax Reform Fund; and (ii) the net revenue realized
7 from the 5% portion of the rate shall be deposited as provided
8 in this Section for the 5% portion of the 6.25% general rate
9 imposed under this Act.
10 Beginning January 1, 1990, each month the Department shall
11 pay into the Local Government Tax Fund, a special fund in the
12 State treasury which is hereby created, the net revenue
13 realized for the preceding month from the 1% tax imposed under
14 this Act.
15 Beginning January 1, 1990, each month the Department shall
16 pay into the County and Mass Transit District Fund, a special
17 fund in the State treasury which is hereby created, 4% of the
18 net revenue realized for the preceding month from the 6.25%
19 general rate other than aviation fuel sold on or after
20 December 1, 2019. This exception for aviation fuel only
21 applies for so long as the revenue use requirements of 49
22 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
23 Beginning August 1, 2000, each month the Department shall
24 pay into the County and Mass Transit District Fund 20% of the
25 net revenue realized for the preceding month from the 1.25%
26 rate on the selling price of motor fuel and gasohol. If, in any
HB2949 Enrolled - 449 - LRB104 09328 BDA 19386 b
1 month, the tax on sales tax holiday items, as defined in
2 Section 2-8, is imposed at the rate of 1.25%, then the
3 Department shall pay 20% of the net revenue realized for that
4 month from the 1.25% rate on the selling price of sales tax
5 holiday items into the County and Mass Transit District Fund.
6 Beginning January 1, 1990, each month the Department shall
7 pay into the Local Government Tax Fund 16% of the net revenue
8 realized for the preceding month from the 6.25% general rate
9 on the selling price of tangible personal property other than
10 aviation fuel sold on or after December 1, 2019. This
11 exception for aviation fuel only applies for so long as the
12 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
13 47133 are binding on the State.
14 For aviation fuel sold on or after December 1, 2019, each
15 month the Department shall pay into the State Aviation Program
16 Fund 20% of the net revenue realized for the preceding month
17 from the 6.25% general rate on the selling price of aviation
18 fuel, less an amount estimated by the Department to be
19 required for refunds of the 20% portion of the tax on aviation
20 fuel under this Act, which amount shall be deposited into the
21 Aviation Fuel Sales Tax Refund Fund. The Department shall only
22 pay moneys into the State Aviation Program Fund and the
23 Aviation Fuel Sales Tax Refund Fund under this Act for so long
24 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
25 U.S.C. 47133 are binding on the State.
26 Beginning August 1, 2000, each month the Department shall
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1 pay into the Local Government Tax Fund 80% of the net revenue
2 realized for the preceding month from the 1.25% rate on the
3 selling price of motor fuel and gasohol. If, in any month, the
4 tax on sales tax holiday items, as defined in Section 2-8, is
5 imposed at the rate of 1.25%, then the Department shall pay 80%
6 of the net revenue realized for that month from the 1.25% rate
7 on the selling price of sales tax holiday items into the Local
8 Government Tax Fund.
9 Beginning October 1, 2009 and through June 30, 2026, each
10 month the Department shall pay into the Capital Projects Fund
11 an amount that is equal to an amount estimated by the
12 Department to represent 80% of the net revenue realized for
13 the preceding month from the sale of candy, grooming and
14 hygiene products, and soft drinks that had been taxed at a rate
15 of 1% prior to September 1, 2009, but that are now taxed at
16 6.25%.
17 Beginning July 1, 2011, each month the Department shall
18 pay into the Clean Air Act Permit Fund 80% of the net revenue
19 realized for the preceding month from the 6.25% general rate
20 on the selling price of sorbents used in Illinois in the
21 process of sorbent injection as used to comply with the
22 Environmental Protection Act or the federal Clean Air Act, but
23 the total payment into the Clean Air Act Permit Fund under this
24 Act and the Use Tax Act shall not exceed $2,000,000 in any
25 fiscal year.
26 Beginning July 1, 2013, each month the Department shall
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1 pay into the Underground Storage Tank Fund from the proceeds
2 collected under this Act, the Use Tax Act, the Service Use Tax
3 Act, and the Service Occupation Tax Act an amount equal to the
4 average monthly deficit in the Underground Storage Tank Fund
5 during the prior year, as certified annually by the Illinois
6 Environmental Protection Agency, but the total payment into
7 the Underground Storage Tank Fund under this Act, the Use Tax
8 Act, the Service Use Tax Act, and the Service Occupation Tax
9 Act shall not exceed $18,000,000 in any State fiscal year. As
10 used in this paragraph, the "average monthly deficit" shall be
11 equal to the difference between the average monthly claims for
12 payment by the fund and the average monthly revenues deposited
13 into the fund, excluding payments made pursuant to this
14 paragraph.
15 Beginning July 1, 2015, of the remainder of the moneys
16 received by the Department under the Use Tax Act, the Service
17 Use Tax Act, the Service Occupation Tax Act, and this Act, each
18 month the Department shall deposit $500,000 into the State
19 Crime Laboratory Fund.
20 Of the remainder of the moneys received by the Department
21 pursuant to this Act, (a) 1.75% thereof shall be paid into the
22 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
23 and after July 1, 1989, 3.8% thereof shall be paid into the
24 Build Illinois Fund; provided, however, that if in any fiscal
25 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
26 may be, of the moneys received by the Department and required
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1 to be paid into the Build Illinois Fund pursuant to this Act,
2 Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
3 Act, and Section 9 of the Service Occupation Tax Act, such Acts
4 being hereinafter called the "Tax Acts" and such aggregate of
5 2.2% or 3.8%, as the case may be, of moneys being hereinafter
6 called the "Tax Act Amount", and (2) the amount transferred to
7 the Build Illinois Fund from the State and Local Sales Tax
8 Reform Fund shall be less than the Annual Specified Amount (as
9 hereinafter defined), an amount equal to the difference shall
10 be immediately paid into the Build Illinois Fund from other
11 moneys received by the Department pursuant to the Tax Acts;
12 the "Annual Specified Amount" means the amounts specified
13 below for fiscal years 1986 through 1993:
14 Fiscal Year Annual Specified Amount
15 1986 $54,800,000
16 1987 $76,650,000
17 1988 $80,480,000
18 1989 $88,510,000
19 1990 $115,330,000
20 1991 $145,470,000
21 1992 $182,730,000
22 1993 $206,520,000;
23 and means the Certified Annual Debt Service Requirement (as
24 defined in Section 13 of the Build Illinois Bond Act) or the
25 Tax Act Amount, whichever is greater, for fiscal year 1994 and
26 each fiscal year thereafter; and further provided, that if on
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1 the last business day of any month the sum of (1) the Tax Act
2 Amount required to be deposited into the Build Illinois Bond
3 Account in the Build Illinois Fund during such month and (2)
4 the amount transferred to the Build Illinois Fund from the
5 State and Local Sales Tax Reform Fund shall have been less than
6 1/12 of the Annual Specified Amount, an amount equal to the
7 difference shall be immediately paid into the Build Illinois
8 Fund from other moneys received by the Department pursuant to
9 the Tax Acts; and, further provided, that in no event shall the
10 payments required under the preceding proviso result in
11 aggregate payments into the Build Illinois Fund pursuant to
12 this clause (b) for any fiscal year in excess of the greater of
13 (i) the Tax Act Amount or (ii) the Annual Specified Amount for
14 such fiscal year. The amounts payable into the Build Illinois
15 Fund under clause (b) of the first sentence in this paragraph
16 shall be payable only until such time as the aggregate amount
17 on deposit under each trust indenture securing Bonds issued
18 and outstanding pursuant to the Build Illinois Bond Act is
19 sufficient, taking into account any future investment income,
20 to fully provide, in accordance with such indenture, for the
21 defeasance of or the payment of the principal of, premium, if
22 any, and interest on the Bonds secured by such indenture and on
23 any Bonds expected to be issued thereafter and all fees and
24 costs payable with respect thereto, all as certified by the
25 Director of the Bureau of the Budget (now Governor's Office of
26 Management and Budget). If on the last business day of any
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1 month in which Bonds are outstanding pursuant to the Build
2 Illinois Bond Act, the aggregate of moneys deposited into in
3 the Build Illinois Bond Account in the Build Illinois Fund in
4 such month shall be less than the amount required to be
5 transferred in such month from the Build Illinois Bond Account
6 to the Build Illinois Bond Retirement and Interest Fund
7 pursuant to Section 13 of the Build Illinois Bond Act, an
8 amount equal to such deficiency shall be immediately paid from
9 other moneys received by the Department pursuant to the Tax
10 Acts to the Build Illinois Fund; provided, however, that any
11 amounts paid to the Build Illinois Fund in any fiscal year
12 pursuant to this sentence shall be deemed to constitute
13 payments pursuant to clause (b) of the first sentence of this
14 paragraph and shall reduce the amount otherwise payable for
15 such fiscal year pursuant to that clause (b). The moneys
16 received by the Department pursuant to this Act and required
17 to be deposited into the Build Illinois Fund are subject to the
18 pledge, claim and charge set forth in Section 12 of the Build
19 Illinois Bond Act.
20 Subject to payment of amounts into the Build Illinois Fund
21 as provided in the preceding paragraph or in any amendment
22 thereto hereafter enacted, the following specified monthly
23 installment of the amount requested in the certificate of the
24 Chairman of the Metropolitan Pier and Exposition Authority
25 provided under Section 8.25f of the State Finance Act, but not
26 in excess of sums designated as "Total Deposit", shall be
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1 deposited in the aggregate from collections under Section 9 of
2 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
3 9 of the Service Occupation Tax Act, and Section 3 of the
4 Retailers' Occupation Tax Act into the McCormick Place
5 Expansion Project Fund in the specified fiscal years.
6 Fiscal Year Total Deposit
7 1993 $0
8 1994 53,000,000
9 1995 58,000,000
10 1996 61,000,000
11 1997 64,000,000
12 1998 68,000,000
13 1999 71,000,000
14 2000 75,000,000
15 2001 80,000,000
16 2002 93,000,000
17 2003 99,000,000
18 2004 103,000,000
19 2005 108,000,000
20 2006 113,000,000
21 2007 119,000,000
22 2008 126,000,000
23 2009 132,000,000
24 2010 139,000,000
25 2011 146,000,000
26 2012 153,000,000
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1 2013 161,000,000
170,000,000
2 2014 179,000,000
189,000,000
3 2015 199,000,000
210,000,000
4 2016 221,000,000
233,000,000
5 2017 300,000,000
300,000,000
6 2018 300,000,000
300,000,000
7 2019 300,000,000
300,000,000
8 2020 375,000,000
375,000,000
9 2021 375,000,000
375,000,000
10 2022 375,000,000
375,000,000
11 2023 375,000,000
375,000,000
12 2024 375,000,000
450,000,000
13 2025
14 2026
15 2027
16 2028
17 2029
18 2030
19 2031
20 2032
21 2033
22 2034
23 2035
24 2036
25 and
26 each fiscal year
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1 thereafter that bonds
2 are outstanding under
3 Section 13.2 of the
4 Metropolitan Pier and
5 Exposition Authority Act,
6 but not after fiscal year 2060.
7 Beginning July 20, 1993 and in each month of each fiscal
8 year thereafter, one-eighth of the amount requested in the
9 certificate of the Chairman of the Metropolitan Pier and
10 Exposition Authority for that fiscal year, less the amount
11 deposited into the McCormick Place Expansion Project Fund by
12 the State Treasurer in the respective month under subsection
13 (g) of Section 13 of the Metropolitan Pier and Exposition
14 Authority Act, plus cumulative deficiencies in the deposits
15 required under this Section for previous months and years,
16 shall be deposited into the McCormick Place Expansion Project
17 Fund, until the full amount requested for the fiscal year, but
18 not in excess of the amount specified above as "Total
19 Deposit", has been deposited.
20 Subject to payment of amounts into the Capital Projects
21 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
22 and the McCormick Place Expansion Project Fund pursuant to the
23 preceding paragraphs or in any amendments thereto hereafter
24 enacted, for aviation fuel sold on or after December 1, 2019,
25 the Department shall each month deposit into the Aviation Fuel
26 Sales Tax Refund Fund an amount estimated by the Department to
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1 be required for refunds of the 80% portion of the tax on
2 aviation fuel under this Act. The Department shall only
3 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
4 under this paragraph for so long as the revenue use
5 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
6 binding on the State.
7 Subject to payment of amounts into the Build Illinois Fund
8 and the McCormick Place Expansion Project Fund pursuant to the
9 preceding paragraphs or in any amendments thereto hereafter
10 enacted, beginning July 1, 1993 and ending on September 30,
11 2013, the Department shall each month pay into the Illinois
12 Tax Increment Fund 0.27% of 80% of the net revenue realized for
13 the preceding month from the 6.25% general rate on the selling
14 price of tangible personal property.
15 Subject to payment of amounts into the Build Illinois
16 Fund, the McCormick Place Expansion Project Fund, and the
17 Illinois Tax Increment Fund pursuant to the preceding
18 paragraphs or in any amendments to this Section hereafter
19 enacted, beginning on the first day of the first calendar
20 month to occur on or after August 26, 2014 (the effective date
21 of Public Act 98-1098), each month, from the collections made
22 under Section 9 of the Use Tax Act, Section 9 of the Service
23 Use Tax Act, Section 9 of the Service Occupation Tax Act, and
24 Section 3 of the Retailers' Occupation Tax Act, the Department
25 shall pay into the Tax Compliance and Administration Fund, to
26 be used, subject to appropriation, to fund additional auditors
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1 and compliance personnel at the Department of Revenue, an
2 amount equal to 1/12 of 5% of 80% of the cash receipts
3 collected during the preceding fiscal year by the Audit Bureau
4 of the Department under the Use Tax Act, the Service Use Tax
5 Act, the Service Occupation Tax Act, the Retailers' Occupation
6 Tax Act, and associated local occupation and use taxes
7 administered by the Department.
8 Subject to payments of amounts into the Build Illinois
9 Fund, the McCormick Place Expansion Project Fund, the Illinois
10 Tax Increment Fund, the Energy Infrastructure Fund, and the
11 Tax Compliance and Administration Fund as provided in this
12 Section, beginning on July 1, 2018 the Department shall pay
13 each month into the Downstate Public Transportation Fund the
14 moneys required to be so paid under Section 2-3 of the
15 Downstate Public Transportation Act.
16 Subject to successful execution and delivery of a
17 public-private agreement between the public agency and private
18 entity and completion of the civic build, beginning on July 1,
19 2023, of the remainder of the moneys received by the
20 Department under the Use Tax Act, the Service Use Tax Act, the
21 Service Occupation Tax Act, and this Act, the Department shall
22 deposit the following specified deposits in the aggregate from
23 collections under the Use Tax Act, the Service Use Tax Act, the
24 Service Occupation Tax Act, and the Retailers' Occupation Tax
25 Act, as required under Section 8.25g of the State Finance Act
26 for distribution consistent with the Public-Private
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1 Partnership for Civic and Transit Infrastructure Project Act.
2 The moneys received by the Department pursuant to this Act and
3 required to be deposited into the Civic and Transit
4 Infrastructure Fund are subject to the pledge, claim and
5 charge set forth in Section 25-55 of the Public-Private
6 Partnership for Civic and Transit Infrastructure Project Act.
7 As used in this paragraph, "civic build", "private entity",
8 "public-private agreement", and "public agency" have the
9 meanings provided in Section 25-10 of the Public-Private
10 Partnership for Civic and Transit Infrastructure Project Act.
11 Fiscal Year ............................ Total Deposit
12 2024 .................................... $200,000,000
13 2025 .................................... $206,000,000
14 2026 .................................... $212,200,000
15 2027 .................................... $218,500,000
16 2028 .................................... $225,100,000
17 2029 .................................... $288,700,000
18 2030 .................................... $298,900,000
19 2031 .................................... $309,300,000
20 2032 .................................... $320,100,000
21 2033 .................................... $331,200,000
22 2034 .................................... $341,200,000
23 2035 .................................... $351,400,000
24 2036 .................................... $361,900,000
25 2037 .................................... $372,800,000
26 2038 .................................... $384,000,000
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1 2039 .................................... $395,500,000
2 2040 .................................... $407,400,000
3 2041 .................................... $419,600,000
4 2042 .................................... $432,200,000
5 2043 .................................... $445,100,000
6 Beginning July 1, 2021 and until July 1, 2022, subject to
7 the payment of amounts into the County and Mass Transit
8 District Fund, the Local Government Tax Fund, the Build
9 Illinois Fund, the McCormick Place Expansion Project Fund, the
10 Illinois Tax Increment Fund, and the Tax Compliance and
11 Administration Fund as provided in this Section, the
12 Department shall pay each month into the Road Fund the amount
13 estimated to represent 16% of the net revenue realized from
14 the taxes imposed on motor fuel and gasohol. Beginning July 1,
15 2022 and until July 1, 2023, subject to the payment of amounts
16 into the County and Mass Transit District Fund, the Local
17 Government Tax Fund, the Build Illinois Fund, the McCormick
18 Place Expansion Project Fund, the Illinois Tax Increment Fund,
19 and the Tax Compliance and Administration Fund as provided in
20 this Section, the Department shall pay each month into the
21 Road Fund the amount estimated to represent 32% of the net
22 revenue realized from the taxes imposed on motor fuel and
23 gasohol. Beginning July 1, 2023 and until July 1, 2024,
24 subject to the payment of amounts into the County and Mass
25 Transit District Fund, the Local Government Tax Fund, the
26 Build Illinois Fund, the McCormick Place Expansion Project
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1 Fund, the Illinois Tax Increment Fund, and the Tax Compliance
2 and Administration Fund as provided in this Section, the
3 Department shall pay each month into the Road Fund the amount
4 estimated to represent 48% of the net revenue realized from
5 the taxes imposed on motor fuel and gasohol. Beginning July 1,
6 2024 and until July 1, 2026, subject to the payment of amounts
7 into the County and Mass Transit District Fund, the Local
8 Government Tax Fund, the Build Illinois Fund, the McCormick
9 Place Expansion Project Fund, the Illinois Tax Increment Fund,
10 and the Tax Compliance and Administration Fund as provided in
11 this Section, the Department shall pay each month into the
12 Road Fund the amount estimated to represent 64% of the net
13 revenue realized from the taxes imposed on motor fuel and
14 gasohol. Beginning on July 1, 2026, subject to the payment of
15 amounts into the County and Mass Transit District Fund, the
16 Local Government Tax Fund, the Build Illinois Fund, the
17 McCormick Place Expansion Project Fund, the Illinois Tax
18 Increment Fund, and the Tax Compliance and Administration Fund
19 as provided in this Section, the Department shall pay each
20 month into the Road Fund the amount estimated to represent 80%
21 of the net revenue realized from the taxes imposed on motor
22 fuel and gasohol. As used in this paragraph "motor fuel" has
23 the meaning given to that term in Section 1.1 of the Motor Fuel
24 Tax Law, and "gasohol" has the meaning given to that term in
25 Section 3-40 of the Use Tax Act.
26 Until July 1, 2025, of the remainder of the moneys
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1 received by the Department pursuant to this Act, 75% thereof
2 shall be paid into the State treasury and 25% shall be reserved
3 in a special account and used only for the transfer to the
4 Common School Fund as part of the monthly transfer from the
5 General Revenue Fund in accordance with Section 8a of the
6 State Finance Act. Beginning July 1, 2025, of the remainder of
7 the moneys received by the Department pursuant to this Act,
8 75% shall be deposited into the General Revenue Fund and 25%
9 shall be deposited into the Common School Fund.
10 The Department may, upon separate written notice to a
11 taxpayer, require the taxpayer to prepare and file with the
12 Department on a form prescribed by the Department within not
13 less than 60 days after receipt of the notice an annual
14 information return for the tax year specified in the notice.
15 Such annual return to the Department shall include a statement
16 of gross receipts as shown by the retailer's last federal
17 income tax return. If the total receipts of the business as
18 reported in the federal income tax return do not agree with the
19 gross receipts reported to the Department of Revenue for the
20 same period, the retailer shall attach to his annual return a
21 schedule showing a reconciliation of the 2 amounts and the
22 reasons for the difference. The retailer's annual return to
23 the Department shall also disclose the cost of goods sold by
24 the retailer during the year covered by such return, opening
25 and closing inventories of such goods for such year, costs of
26 goods used from stock or taken from stock and given away by the
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1 retailer during such year, payroll information of the
2 retailer's business during such year and any additional
3 reasonable information which the Department deems would be
4 helpful in determining the accuracy of the monthly, quarterly,
5 or annual returns filed by such retailer as provided for in
6 this Section.
7 If the annual information return required by this Section
8 is not filed when and as required, the taxpayer shall be liable
9 as follows:
10 (i) Until January 1, 1994, the taxpayer shall be
11 liable for a penalty equal to 1/6 of 1% of the tax due from
12 such taxpayer under this Act during the period to be
13 covered by the annual return for each month or fraction of
14 a month until such return is filed as required, the
15 penalty to be assessed and collected in the same manner as
16 any other penalty provided for in this Act.
17 (ii) On and after January 1, 1994, the taxpayer shall
18 be liable for a penalty as described in Section 3-4 of the
19 Uniform Penalty and Interest Act.
20 The chief executive officer, proprietor, owner, or highest
21 ranking manager shall sign the annual return to certify the
22 accuracy of the information contained therein. Any person who
23 willfully signs the annual return containing false or
24 inaccurate information shall be guilty of perjury and punished
25 accordingly. The annual return form prescribed by the
26 Department shall include a warning that the person signing the
HB2949 Enrolled - 465 - LRB104 09328 BDA 19386 b
1 return may be liable for perjury.
2 The provisions of this Section concerning the filing of an
3 annual information return do not apply to a retailer who is not
4 required to file an income tax return with the United States
5 Government.
6 As soon as possible after the first day of each month, upon
7 certification of the Department of Revenue, the Comptroller
8 shall order transferred and the Treasurer shall transfer from
9 the General Revenue Fund to the Motor Fuel Tax Fund an amount
10 equal to 1.7% of 80% of the net revenue realized under this Act
11 for the second preceding month. Beginning April 1, 2000, this
12 transfer is no longer required and shall not be made.
13 Net revenue realized for a month shall be the revenue
14 collected by the State pursuant to this Act, less the amount
15 paid out during that month as refunds to taxpayers for
16 overpayment of liability.
17 For greater simplicity of administration, manufacturers,
18 importers and wholesalers whose products are sold at retail in
19 Illinois by numerous retailers, and who wish to do so, may
20 assume the responsibility for accounting and paying to the
21 Department all tax accruing under this Act with respect to
22 such sales, if the retailers who are affected do not make
23 written objection to the Department to this arrangement.
24 Any person who promotes, organizes, or provides retail
25 selling space for concessionaires or other types of sellers at
26 the Illinois State Fair, DuQuoin State Fair, county fairs,
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1 local fairs, art shows, flea markets, and similar exhibitions
2 or events, including any transient merchant as defined by
3 Section 2 of the Transient Merchant Act of 1987, is required to
4 file a report with the Department providing the name of the
5 merchant's business, the name of the person or persons engaged
6 in merchant's business, the permanent address and Illinois
7 Retailers Occupation Tax Registration Number of the merchant,
8 the dates and location of the event, and other reasonable
9 information that the Department may require. The report must
10 be filed not later than the 20th day of the month next
11 following the month during which the event with retail sales
12 was held. Any person who fails to file a report required by
13 this Section commits a business offense and is subject to a
14 fine not to exceed $250.
15 Any person engaged in the business of selling tangible
16 personal property at retail as a concessionaire or other type
17 of seller at the Illinois State Fair, county fairs, art shows,
18 flea markets, and similar exhibitions or events, or any
19 transient merchants, as defined by Section 2 of the Transient
20 Merchant Act of 1987, may be required to make a daily report of
21 the amount of such sales to the Department and to make a daily
22 payment of the full amount of tax due. The Department shall
23 impose this requirement when it finds that there is a
24 significant risk of loss of revenue to the State at such an
25 exhibition or event. Such a finding shall be based on evidence
26 that a substantial number of concessionaires or other sellers
HB2949 Enrolled - 467 - LRB104 09328 BDA 19386 b
1 who are not residents of Illinois will be engaging in the
2 business of selling tangible personal property at retail at
3 the exhibition or event, or other evidence of a significant
4 risk of loss of revenue to the State. The Department shall
5 notify concessionaires and other sellers affected by the
6 imposition of this requirement. In the absence of notification
7 by the Department, the concessionaires and other sellers shall
8 file their returns as otherwise required in this Section.
9 (Source: P.A. 103-9, eff. 6-7-23; 103-154, eff. 6-30-23;
10 103-363, eff. 7-28-23; 103-592, Article 75, Section 75-20,
11 eff. 1-1-25; 103-592, Article 110, Section 110-20, eff.
12 6-7-24; 103-605, eff. 7-1-24; 103-1055, eff. 12-20-24; 104-6,
13 Article 5, Section 5-25, eff. 6-16-25; 104-6, Article 25,
14 Section 25-20, eff. 6-16-25; 104-6, Article 35, Section 35-35,
15 eff. 6-16-25; revised 1-12-26.)
16 (Text of Section after amendment by P.A. 104-457)
17 Sec. 3. Except as provided in this Section, on or before
18 the twentieth day of each calendar month, every person engaged
19 in the business of selling, which, on and after January 1,
20 2025, includes leasing, tangible personal property at retail
21 in this State during the preceding calendar month shall file a
22 return with the Department, stating:
23 1. The name of the seller;
24 2. His residence address and the address of his
25 principal place of business and the address of the
HB2949 Enrolled - 468 - LRB104 09328 BDA 19386 b
1 principal place of business (if that is a different
2 address) from which he engages in the business of selling
3 tangible personal property at retail in this State;
4 3. Total amount of receipts received by him during the
5 preceding calendar month or quarter, as the case may be,
6 from sales of tangible personal property, and from
7 services furnished, by him during such preceding calendar
8 month or quarter;
9 4. Total amount received by him during the preceding
10 calendar month or quarter on charge and time sales of
11 tangible personal property, and from services furnished,
12 by him prior to the month or quarter for which the return
13 is filed;
14 5. Deductions allowed by law;
15 6. Gross receipts which were received by him during
16 the preceding calendar month or quarter and upon the basis
17 of which the tax is imposed, including gross receipts on
18 food for human consumption that is to be consumed off the
19 premises where it is sold (other than alcoholic beverages,
20 food consisting of or infused with adult use cannabis,
21 soft drinks, and food that has been prepared for immediate
22 consumption) which were received during the preceding
23 calendar month or quarter and upon which tax would have
24 been due but for the 0% rate imposed under Public Act
25 102-700;
26 7. The amount of credit provided in Section 2d of this
HB2949 Enrolled - 469 - LRB104 09328 BDA 19386 b
1 Act;
2 8. The amount of tax due, including the amount of tax
3 that would have been due on food for human consumption
4 that is to be consumed off the premises where it is sold
5 (other than alcoholic beverages, food consisting of or
6 infused with adult use cannabis, soft drinks, and food
7 that has been prepared for immediate consumption) but for
8 the 0% rate imposed under Public Act 102-700;
9 9. The signature of the taxpayer; and
10 10. Such other reasonable information as the
11 Department may require.
12 In the case of leases, except as otherwise provided in
13 this Act, the lessor must remit for each tax return period only
14 the tax applicable to that part of the selling price actually
15 received during such tax return period.
16 On and after January 1, 2018, except for returns required
17 to be filed prior to January 1, 2023 for motor vehicles,
18 watercraft, aircraft, and trailers that are required to be
19 registered with an agency of this State, with respect to
20 retailers whose annual gross receipts average $20,000 or more,
21 all returns required to be filed pursuant to this Act shall be
22 filed electronically. On and after January 1, 2023, with
23 respect to retailers whose annual gross receipts average
24 $20,000 or more, all returns required to be filed pursuant to
25 this Act, including, but not limited to, returns for motor
26 vehicles, watercraft, aircraft, and trailers that are required
HB2949 Enrolled - 470 - LRB104 09328 BDA 19386 b
1 to be registered with an agency of this State, shall be filed
2 electronically. Retailers who demonstrate that they do not
3 have access to the Internet or demonstrate hardship in filing
4 electronically may petition the Department to waive the
5 electronic filing requirement.
6 If a taxpayer fails to sign a return within 30 days after
7 the proper notice and demand for signature by the Department,
8 the return shall be considered valid and any amount shown to be
9 due on the return shall be deemed assessed.
10 Each return shall be accompanied by the statement of
11 prepaid tax issued pursuant to Section 2e for which credit is
12 claimed.
13 Prior to October 1, 2003 and on and after September 1,
14 2004, a retailer may accept a Manufacturer's Purchase Credit
15 certification from a purchaser in satisfaction of Use Tax as
16 provided in Section 3-85 of the Use Tax Act if the purchaser
17 provides the appropriate documentation as required by Section
18 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
19 certification, accepted by a retailer prior to October 1, 2003
20 and on and after September 1, 2004 as provided in Section 3-85
21 of the Use Tax Act, may be used by that retailer to satisfy
22 Retailers' Occupation Tax liability in the amount claimed in
23 the certification, not to exceed 6.25% of the receipts subject
24 to tax from a qualifying purchase. A Manufacturer's Purchase
25 Credit reported on any original or amended return filed under
26 this Act after October 20, 2003 for reporting periods prior to
HB2949 Enrolled - 471 - LRB104 09328 BDA 19386 b
1 September 1, 2004 shall be disallowed. Manufacturer's Purchase
2 Credit reported on annual returns due on or after January 1,
3 2005 will be disallowed for periods prior to September 1,
4 2004. No Manufacturer's Purchase Credit may be used after
5 September 30, 2003 through August 31, 2004 to satisfy any tax
6 liability imposed under this Act, including any audit
7 liability.
8 Beginning on July 1, 2023 and through December 31, 2032, a
9 retailer may accept a Sustainable Aviation Fuel Purchase
10 Credit certification from an air common carrier-purchaser in
11 satisfaction of Use Tax on aviation fuel as provided in
12 Section 3-87 of the Use Tax Act if the purchaser provides the
13 appropriate documentation as required by Section 3-87 of the
14 Use Tax Act. A Sustainable Aviation Fuel Purchase Credit
15 certification accepted by a retailer in accordance with this
16 paragraph may be used by that retailer to satisfy Retailers'
17 Occupation Tax liability (but not in satisfaction of penalty
18 or interest) in the amount claimed in the certification, not
19 to exceed 6.25% of the receipts subject to tax from a sale of
20 aviation fuel. In addition, for a sale of aviation fuel to
21 qualify to earn the Sustainable Aviation Fuel Purchase Credit,
22 retailers must retain in their books and records a
23 certification from the producer of the aviation fuel that the
24 aviation fuel sold by the retailer and for which a sustainable
25 aviation fuel purchase credit was earned meets the definition
26 of sustainable aviation fuel under Section 3-87 of the Use Tax
HB2949 Enrolled - 472 - LRB104 09328 BDA 19386 b
1 Act. The documentation must include detail sufficient for the
2 Department to determine the number of gallons of sustainable
3 aviation fuel sold.
4 The Department may require returns to be filed on a
5 quarterly basis. If so required, a return for each calendar
6 quarter shall be filed on or before the twentieth day of the
7 calendar month following the end of such calendar quarter. The
8 taxpayer shall also file a return with the Department for each
9 of the first 2 months of each calendar quarter, on or before
10 the twentieth day of the following calendar month, stating:
11 1. The name of the seller;
12 2. The address of the principal place of business from
13 which he engages in the business of selling tangible
14 personal property at retail in this State;
15 3. The total amount of taxable receipts received by
16 him during the preceding calendar month from sales of
17 tangible personal property by him during such preceding
18 calendar month, including receipts from charge and time
19 sales, but less all deductions allowed by law;
20 4. The amount of credit provided in Section 2d of this
21 Act;
22 5. The amount of tax due; and
23 6. Such other reasonable information as the Department
24 may require.
25 Every person engaged in the business of selling aviation
26 fuel at retail in this State during the preceding calendar
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1 month shall, instead of reporting and paying tax as otherwise
2 required by this Section, report and pay such tax on a separate
3 aviation fuel tax return. The requirements related to the
4 return shall be as otherwise provided in this Section.
5 Notwithstanding any other provisions of this Act to the
6 contrary, retailers selling aviation fuel shall file all
7 aviation fuel tax returns and shall make all aviation fuel tax
8 payments by electronic means in the manner and form required
9 by the Department. For purposes of this Section, "aviation
10 fuel" means jet fuel and aviation gasoline.
11 Beginning on October 1, 2003, any person who is not a
12 licensed distributor, importing distributor, or manufacturer,
13 as defined in the Liquor Control Act of 1934, but is engaged in
14 the business of selling, at retail, alcoholic liquor shall
15 file a statement with the Department of Revenue, in a format
16 and at a time prescribed by the Department, showing the total
17 amount paid for alcoholic liquor purchased during the
18 preceding month and such other information as is reasonably
19 required by the Department. The Department may adopt rules to
20 require that this statement be filed in an electronic or
21 telephonic format. Such rules may provide for exceptions from
22 the filing requirements of this paragraph. For the purposes of
23 this paragraph, the term "alcoholic liquor" shall have the
24 meaning prescribed in the Liquor Control Act of 1934.
25 Beginning on October 1, 2003, every distributor, importing
26 distributor, and manufacturer of alcoholic liquor as defined
HB2949 Enrolled - 474 - LRB104 09328 BDA 19386 b
1 in the Liquor Control Act of 1934, shall file a statement with
2 the Department of Revenue, no later than the 10th day of the
3 month for the preceding month during which transactions
4 occurred, by electronic means, showing the total amount of
5 gross receipts from the sale of alcoholic liquor sold or
6 distributed during the preceding month to purchasers;
7 identifying the purchaser to whom it was sold or distributed;
8 the purchaser's tax registration number; and such other
9 information reasonably required by the Department. A
10 distributor, importing distributor, or manufacturer of
11 alcoholic liquor must personally deliver, mail, or provide by
12 electronic means to each retailer listed on the monthly
13 statement a report containing a cumulative total of that
14 distributor's, importing distributor's, or manufacturer's
15 total sales of alcoholic liquor to that retailer no later than
16 the 10th day of the month for the preceding month during which
17 the transaction occurred. The distributor, importing
18 distributor, or manufacturer shall notify the retailer as to
19 the method by which the distributor, importing distributor, or
20 manufacturer will provide the sales information. If the
21 retailer is unable to receive the sales information by
22 electronic means, the distributor, importing distributor, or
23 manufacturer shall furnish the sales information by personal
24 delivery or by mail. For purposes of this paragraph, the term
25 "electronic means" includes, but is not limited to, the use of
26 a secure Internet website, e-mail, or facsimile.
HB2949 Enrolled - 475 - LRB104 09328 BDA 19386 b
1 If a total amount of less than $1 is payable, refundable or
2 creditable, such amount shall be disregarded if it is less
3 than 50 cents and shall be increased to $1 if it is 50 cents or
4 more.
5 Notwithstanding any other provision of this Act to the
6 contrary, retailers subject to tax on cannabis shall file all
7 cannabis tax returns and shall make all cannabis tax payments
8 by electronic means in the manner and form required by the
9 Department.
10 Beginning October 1, 1993, a taxpayer who has an average
11 monthly tax liability of $150,000 or more shall make all
12 payments required by rules of the Department by electronic
13 funds transfer. Beginning October 1, 1994, a taxpayer who has
14 an average monthly tax liability of $100,000 or more shall
15 make all payments required by rules of the Department by
16 electronic funds transfer. Beginning October 1, 1995, a
17 taxpayer who has an average monthly tax liability of $50,000
18 or more shall make all payments required by rules of the
19 Department by electronic funds transfer. Beginning October 1,
20 2000, a taxpayer who has an annual tax liability of $200,000 or
21 more shall make all payments required by rules of the
22 Department by electronic funds transfer. The term "annual tax
23 liability" shall be the sum of the taxpayer's liabilities
24 under this Act, and under all other State and local occupation
25 and use tax laws administered by the Department, for the
26 immediately preceding calendar year. The term "average monthly
HB2949 Enrolled - 476 - LRB104 09328 BDA 19386 b
1 tax liability" shall be the sum of the taxpayer's liabilities
2 under this Act, and under all other State and local occupation
3 and use tax laws administered by the Department, for the
4 immediately preceding calendar year divided by 12. Beginning
5 on October 1, 2002, a taxpayer who has a tax liability in the
6 amount set forth in subsection (b) of Section 2505-210 of the
7 Department of Revenue Law shall make all payments required by
8 rules of the Department by electronic funds transfer.
9 Before August 1 of each year beginning in 1993, the
10 Department shall notify all taxpayers required to make
11 payments by electronic funds transfer. All taxpayers required
12 to make payments by electronic funds transfer shall make those
13 payments for a minimum of one year beginning on October 1.
14 Any taxpayer not required to make payments by electronic
15 funds transfer may make payments by electronic funds transfer
16 with the permission of the Department.
17 All taxpayers required to make payment by electronic funds
18 transfer and any taxpayers authorized to voluntarily make
19 payments by electronic funds transfer shall make those
20 payments in the manner authorized by the Department.
21 The Department shall adopt such rules as are necessary to
22 effectuate a program of electronic funds transfer and the
23 requirements of this Section.
24 Any amount which is required to be shown or reported on any
25 return or other document under this Act shall, if such amount
26 is not a whole-dollar amount, be increased to the nearest
HB2949 Enrolled - 477 - LRB104 09328 BDA 19386 b
1 whole-dollar amount in any case where the fractional part of a
2 dollar is 50 cents or more, and decreased to the nearest
3 whole-dollar amount where the fractional part of a dollar is
4 less than 50 cents.
5 If the retailer is otherwise required to file a monthly
6 return and if the retailer's average monthly tax liability to
7 the Department does not exceed $200, the Department may
8 authorize his returns to be filed on a quarter annual basis,
9 with the return for January, February, and March of a given
10 year being due by April 20 of such year; with the return for
11 April, May, and June of a given year being due by July 20 of
12 such year; with the return for July, August, and September of a
13 given year being due by October 20 of such year, and with the
14 return for October, November, and December of a given year
15 being due by January 20 of the following year.
16 If the retailer is otherwise required to file a monthly or
17 quarterly return and if the retailer's average monthly tax
18 liability with the Department does not exceed $50, the
19 Department may authorize his returns to be filed on an annual
20 basis, with the return for a given year being due by January 20
21 of the following year.
22 Such quarter annual and annual returns, as to form and
23 substance, shall be subject to the same requirements as
24 monthly returns.
25 Notwithstanding any other provision in this Act concerning
26 the time within which a retailer may file his return, in the
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1 case of any retailer who ceases to engage in a kind of business
2 which makes him responsible for filing returns under this Act,
3 such retailer shall file a final return under this Act with the
4 Department not more than one month after discontinuing such
5 business.
6 Where the same person has more than one business
7 registered with the Department under separate registrations
8 under this Act, such person may not file each return that is
9 due as a single return covering all such registered
10 businesses, but shall file separate returns for each such
11 registered business.
12 In addition, with respect to motor vehicles, watercraft,
13 aircraft, and trailers that are required to be registered with
14 an agency of this State, except as otherwise provided in this
15 Section, every retailer selling this kind of tangible personal
16 property shall file, with the Department, upon a form to be
17 prescribed and supplied by the Department, a separate return
18 for each such item of tangible personal property which the
19 retailer sells, except that if, in the same transaction, (i) a
20 retailer of aircraft, watercraft, motor vehicles, or trailers
21 transfers more than one aircraft, watercraft, motor vehicle,
22 or trailer to another aircraft, watercraft, motor vehicle
23 retailer, or trailer retailer for the purpose of resale or
24 (ii) a retailer of aircraft, watercraft, motor vehicles, or
25 trailers transfers more than one aircraft, watercraft, motor
26 vehicle, or trailer to a purchaser for use as a qualifying
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1 rolling stock as provided in Section 2-5 of this Act, then that
2 seller may report the transfer of all aircraft, watercraft,
3 motor vehicles, or trailers involved in that transaction to
4 the Department on the same uniform invoice-transaction
5 reporting return form. For purposes of this Section,
6 "watercraft" means a Class 2, Class 3, or Class 4 watercraft as
7 defined in Section 3-2 of the Boat Registration and Safety
8 Act, a personal watercraft, or any boat equipped with an
9 inboard motor.
10 In addition, with respect to motor vehicles, watercraft,
11 aircraft, and trailers that are required to be registered with
12 an agency of this State, every person who is engaged in the
13 business of leasing or renting such items and who, in
14 connection with such business, sells any such item to a
15 retailer for the purpose of resale is, notwithstanding any
16 other provision of this Section to the contrary, authorized to
17 meet the return-filing requirement of this Act by reporting
18 the transfer of all the aircraft, watercraft, motor vehicles,
19 or trailers transferred for resale during a month to the
20 Department on the same uniform invoice-transaction reporting
21 return form on or before the 20th of the month following the
22 month in which the transfer takes place. Notwithstanding any
23 other provision of this Act to the contrary, all returns filed
24 under this paragraph must be filed by electronic means in the
25 manner and form as required by the Department.
26 Any retailer who sells only motor vehicles, watercraft,
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1 aircraft, or trailers that are required to be registered with
2 an agency of this State, so that all retailers' occupation tax
3 liability is required to be reported, and is reported, on such
4 transaction reporting returns and who is not otherwise
5 required to file monthly or quarterly returns, need not file
6 monthly or quarterly returns. However, those retailers shall
7 be required to file returns on an annual basis.
8 The transaction reporting return, in the case of motor
9 vehicles or trailers that are required to be registered with
10 an agency of this State, shall be the same document as the
11 Uniform Invoice referred to in Section 5-402 of the Illinois
12 Vehicle Code and must show the name and address of the seller;
13 the name and address of the purchaser; the amount of the
14 selling price including the amount allowed by the retailer for
15 traded-in property, if any; the amount allowed by the retailer
16 for the traded-in tangible personal property, if any, to the
17 extent to which Section 1 of this Act allows an exemption for
18 the value of traded-in property; the balance payable after
19 deducting such trade-in allowance from the total selling
20 price; the amount of tax due from the retailer with respect to
21 such transaction; the amount of tax collected from the
22 purchaser by the retailer on such transaction (or satisfactory
23 evidence that such tax is not due in that particular instance,
24 if that is claimed to be the fact); the place and date of the
25 sale; a sufficient identification of the property sold; such
26 other information as is required in Section 5-402 of the
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1 Illinois Vehicle Code, and such other information as the
2 Department may reasonably require.
3 The transaction reporting return in the case of watercraft
4 or aircraft must show the name and address of the seller; the
5 name and address of the purchaser; the amount of the selling
6 price including the amount allowed by the retailer for
7 traded-in property, if any; the amount allowed by the retailer
8 for the traded-in tangible personal property, if any, to the
9 extent to which Section 1 of this Act allows an exemption for
10 the value of traded-in property; the balance payable after
11 deducting such trade-in allowance from the total selling
12 price; the amount of tax due from the retailer with respect to
13 such transaction; the amount of tax collected from the
14 purchaser by the retailer on such transaction (or satisfactory
15 evidence that such tax is not due in that particular instance,
16 if that is claimed to be the fact); the place and date of the
17 sale, a sufficient identification of the property sold, and
18 such other information as the Department may reasonably
19 require.
20 Such transaction reporting return shall be filed not later
21 than 20 days after the day of delivery of the item that is
22 being sold, but may be filed by the retailer at any time sooner
23 than that if he chooses to do so. The transaction reporting
24 return and tax remittance or proof of exemption from the
25 Illinois use tax may be transmitted to the Department by way of
26 the State agency with which, or State officer with whom the
HB2949 Enrolled - 482 - LRB104 09328 BDA 19386 b
1 tangible personal property must be titled or registered (if
2 titling or registration is required) if the Department and
3 such agency or State officer determine that this procedure
4 will expedite the processing of applications for title or
5 registration.
6 With each such transaction reporting return, the retailer
7 shall remit the proper amount of tax due (or shall submit
8 satisfactory evidence that the sale is not taxable if that is
9 the case), to the Department or its agents, whereupon the
10 Department shall issue, in the purchaser's name, a use tax
11 receipt (or a certificate of exemption if the Department is
12 satisfied that the particular sale is tax-exempt) which such
13 purchaser may submit to the agency with which, or State
14 officer with whom, he must title or register the tangible
15 personal property that is involved (if titling or registration
16 is required) in support of such purchaser's application for an
17 Illinois certificate or other evidence of title or
18 registration to such tangible personal property.
19 No retailer's failure or refusal to remit tax under this
20 Act precludes a user, who has paid the proper tax to the
21 retailer, from obtaining his certificate of title or other
22 evidence of title or registration (if titling or registration
23 is required) upon satisfying the Department that such user has
24 paid the proper tax (if tax is due) to the retailer. The
25 Department shall adopt appropriate rules to carry out the
26 mandate of this paragraph.
HB2949 Enrolled - 483 - LRB104 09328 BDA 19386 b
1 If the user who would otherwise pay tax to the retailer
2 wants the transaction reporting return filed and the payment
3 of the tax or proof of exemption made to the Department before
4 the retailer is willing to take these actions and such user has
5 not paid the tax to the retailer, such user may certify to the
6 fact of such delay by the retailer and may (upon the Department
7 being satisfied of the truth of such certification) transmit
8 the information required by the transaction reporting return
9 and the remittance for tax or proof of exemption directly to
10 the Department and obtain his tax receipt or exemption
11 determination, in which event the transaction reporting return
12 and tax remittance (if a tax payment was required) shall be
13 credited by the Department to the proper retailer's account
14 with the Department, but without the vendor's discount
15 provided for in this Section being allowed. When the user pays
16 the tax directly to the Department, he shall pay the tax in the
17 same amount and in the same form in which it would be remitted
18 if the tax had been remitted to the Department by the retailer.
19 On and after January 1, 2025, with respect to the lease of
20 trailers, other than semitrailers as defined in Section 1-187
21 of the Illinois Vehicle Code, that are required to be
22 registered with an agency of this State and that are subject to
23 the tax on lease receipts under this Act, notwithstanding any
24 other provision of this Act to the contrary, for the purpose of
25 reporting and paying tax under this Act on those lease
26 receipts, lessors shall file returns in addition to and
HB2949 Enrolled - 484 - LRB104 09328 BDA 19386 b
1 separate from the transaction reporting return. Lessors shall
2 file those lease returns and make payment to the Department by
3 electronic means on or before the 20th day of each month
4 following the month, quarter, or year, as applicable, in which
5 lease receipts were received. All lease receipts received by
6 the lessor from the lease of those trailers during the same
7 reporting period shall be reported and tax shall be paid on a
8 single return form to be prescribed by the Department.
9 Refunds made by the seller during the preceding return
10 period to purchasers, on account of tangible personal property
11 returned to the seller, shall be allowed as a deduction under
12 subdivision 5 of his monthly or quarterly return, as the case
13 may be, in case the seller had theretofore included the
14 receipts from the sale of such tangible personal property in a
15 return filed by him and had paid the tax imposed by this Act
16 with respect to such receipts.
17 Where the seller is a corporation, the return filed on
18 behalf of such corporation shall be signed by the president,
19 vice-president, secretary, or treasurer or by the properly
20 accredited agent of such corporation.
21 Where the seller is a limited liability company, the
22 return filed on behalf of the limited liability company shall
23 be signed by a manager, member, or properly accredited agent
24 of the limited liability company.
25 Except as provided in this Section, the retailer filing
26 the return under this Section shall, at the time of filing such
HB2949 Enrolled - 485 - LRB104 09328 BDA 19386 b
1 return, pay to the Department the amount of tax imposed by this
2 Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
3 on and after January 1, 1990, or $5 per calendar year,
4 whichever is greater, which is allowed to reimburse the
5 retailer for the expenses incurred in keeping records,
6 preparing and filing returns, remitting the tax and supplying
7 data to the Department on request. A certified service
8 provider, as defined in the Leveling the Playing Field for
9 Illinois Retail Act, filing the return under this Section on
10 behalf of a remote retailer or a retailer maintaining a place
11 of business in this State shall, at the time of such return,
12 pay to the Department the amount of tax imposed by this Act
13 less a discount of 1.75%. A remote retailer or a retailer
14 maintaining a place of business in this State using a
15 certified service provider to file a return on its behalf, as
16 provided in the Leveling the Playing Field for Illinois Retail
17 Act, is not eligible for the discount. Beginning with returns
18 due on or after January 1, 2025, the vendor's discount allowed
19 in this Section, the Service Occupation Tax Act, the Use Tax
20 Act, and the Service Use Tax Act, including any local tax
21 administered by the Department and reported on the same
22 return, shall not exceed $1,000 per month in the aggregate for
23 returns other than transaction returns filed during the month.
24 When determining the discount allowed under this Section,
25 retailers shall include the amount of tax that would have been
26 due at the 1% rate but for the 0% rate imposed under Public Act
HB2949 Enrolled - 486 - LRB104 09328 BDA 19386 b
1 102-700. When determining the discount allowed under this
2 Section, retailers shall include the amount of tax that would
3 have been due at the 6.25% rate but for the 1.25% rate imposed
4 on sales tax holiday items under Public Act 102-700. The
5 discount under this Section is not allowed for the 1.25%
6 portion of taxes paid on aviation fuel that is subject to the
7 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
8 47133. Any prepayment made pursuant to Section 2d of this Act
9 shall be included in the amount on which such discount is
10 computed. In the case of retailers who report and pay the tax
11 on a transaction by transaction basis, as provided in this
12 Section, such discount shall be taken with each such tax
13 remittance instead of when such retailer files his periodic
14 return, but, beginning with returns due on or after January 1,
15 2025, the vendor's discount allowed under this Section and the
16 Use Tax Act, including any local tax administered by the
17 Department and reported on the same transaction return, shall
18 not exceed $1,000 per month for all transaction returns filed
19 during the month. The discount allowed under this Section is
20 allowed only for returns that are filed in the manner required
21 by this Act. The Department may disallow the discount for
22 retailers whose certificate of registration is revoked at the
23 time the return is filed, but only if the Department's
24 decision to revoke the certificate of registration has become
25 final.
26 Before October 1, 2000, if the taxpayer's average monthly
HB2949 Enrolled - 487 - LRB104 09328 BDA 19386 b
1 tax liability to the Department under this Act, the Use Tax
2 Act, the Service Occupation Tax Act, and the Service Use Tax
3 Act, excluding any liability for prepaid sales tax to be
4 remitted in accordance with Section 2d of this Act, was
5 $10,000 or more during the preceding 4 complete calendar
6 quarters, he shall file a return with the Department each
7 month by the 20th day of the month next following the month
8 during which such tax liability is incurred and shall make
9 payments to the Department on or before the 7th, 15th, 22nd and
10 last day of the month during which such liability is incurred.
11 On and after October 1, 2000, if the taxpayer's average
12 monthly tax liability to the Department under this Act, the
13 Use Tax Act, the Service Occupation Tax Act, and the Service
14 Use Tax Act, excluding any liability for prepaid sales tax to
15 be remitted in accordance with Section 2d of this Act, was
16 $20,000 or more during the preceding 4 complete calendar
17 quarters, he shall file a return with the Department each
18 month by the 20th day of the month next following the month
19 during which such tax liability is incurred and shall make
20 payment to the Department on or before the 7th, 15th, 22nd and
21 last day of the month during which such liability is incurred.
22 If the month during which such tax liability is incurred began
23 prior to January 1, 1985, each payment shall be in an amount
24 equal to 1/4 of the taxpayer's actual liability for the month
25 or an amount set by the Department not to exceed 1/4 of the
26 average monthly liability of the taxpayer to the Department
HB2949 Enrolled - 488 - LRB104 09328 BDA 19386 b
1 for the preceding 4 complete calendar quarters (excluding the
2 month of highest liability and the month of lowest liability
3 in such 4 quarter period). If the month during which such tax
4 liability is incurred begins on or after January 1, 1985 and
5 prior to January 1, 1987, each payment shall be in an amount
6 equal to 22.5% of the taxpayer's actual liability for the
7 month or 27.5% of the taxpayer's liability for the same
8 calendar month of the preceding year. If the month during
9 which such tax liability is incurred begins on or after
10 January 1, 1987 and prior to January 1, 1988, each payment
11 shall be in an amount equal to 22.5% of the taxpayer's actual
12 liability for the month or 26.25% of the taxpayer's liability
13 for the same calendar month of the preceding year. If the month
14 during which such tax liability is incurred begins on or after
15 January 1, 1988, and prior to January 1, 1989, or begins on or
16 after January 1, 1996, each payment shall be in an amount equal
17 to 22.5% of the taxpayer's actual liability for the month or
18 25% of the taxpayer's liability for the same calendar month of
19 the preceding year. If the month during which such tax
20 liability is incurred begins on or after January 1, 1989, and
21 prior to January 1, 1996, each payment shall be in an amount
22 equal to 22.5% of the taxpayer's actual liability for the
23 month or 25% of the taxpayer's liability for the same calendar
24 month of the preceding year or 100% of the taxpayer's actual
25 liability for the quarter monthly reporting period. The amount
26 of such quarter monthly payments shall be credited against the
HB2949 Enrolled - 489 - LRB104 09328 BDA 19386 b
1 final tax liability of the taxpayer's return for that month.
2 Before October 1, 2000, once applicable, the requirement of
3 the making of quarter monthly payments to the Department by
4 taxpayers having an average monthly tax liability of $10,000
5 or more as determined in the manner provided above shall
6 continue until such taxpayer's average monthly liability to
7 the Department during the preceding 4 complete calendar
8 quarters (excluding the month of highest liability and the
9 month of lowest liability) is less than $9,000, or until such
10 taxpayer's average monthly liability to the Department as
11 computed for each calendar quarter of the 4 preceding complete
12 calendar quarter period is less than $10,000. However, if a
13 taxpayer can show the Department that a substantial change in
14 the taxpayer's business has occurred which causes the taxpayer
15 to anticipate that his average monthly tax liability for the
16 reasonably foreseeable future will fall below the $10,000
17 threshold stated above, then such taxpayer may petition the
18 Department for a change in such taxpayer's reporting status.
19 On and after October 1, 2000, once applicable, the requirement
20 of the making of quarter monthly payments to the Department by
21 taxpayers having an average monthly tax liability of $20,000
22 or more as determined in the manner provided above shall
23 continue until such taxpayer's average monthly liability to
24 the Department during the preceding 4 complete calendar
25 quarters (excluding the month of highest liability and the
26 month of lowest liability) is less than $19,000 or until such
HB2949 Enrolled - 490 - LRB104 09328 BDA 19386 b
1 taxpayer's average monthly liability to the Department as
2 computed for each calendar quarter of the 4 preceding complete
3 calendar quarter period is less than $20,000. However, if a
4 taxpayer can show the Department that a substantial change in
5 the taxpayer's business has occurred which causes the taxpayer
6 to anticipate that his average monthly tax liability for the
7 reasonably foreseeable future will fall below the $20,000
8 threshold stated above, then such taxpayer may petition the
9 Department for a change in such taxpayer's reporting status.
10 The Department shall change such taxpayer's reporting status
11 unless it finds that such change is seasonal in nature and not
12 likely to be long term. Quarter monthly payment status shall
13 be determined under this paragraph as if the rate reduction to
14 0% in Public Act 102-700 on food for human consumption that is
15 to be consumed off the premises where it is sold (other than
16 alcoholic beverages, food consisting of or infused with adult
17 use cannabis, soft drinks, and food that has been prepared for
18 immediate consumption) had not occurred. For quarter monthly
19 payments due under this paragraph on or after July 1, 2023 and
20 through June 30, 2024, "25% of the taxpayer's liability for
21 the same calendar month of the preceding year" shall be
22 determined as if the rate reduction to 0% in Public Act 102-700
23 had not occurred. Quarter monthly payment status shall be
24 determined under this paragraph as if the rate reduction to
25 1.25% in Public Act 102-700 on sales tax holiday items had not
26 occurred. For quarter monthly payments due on or after July 1,
HB2949 Enrolled - 491 - LRB104 09328 BDA 19386 b
1 2023 and through June 30, 2024, "25% of the taxpayer's
2 liability for the same calendar month of the preceding year"
3 shall be determined as if the rate reduction to 1.25% in Public
4 Act 102-700 on sales tax holiday items had not occurred. If any
5 such quarter monthly payment is not paid at the time or in the
6 amount required by this Section, then the taxpayer shall be
7 liable for penalties and interest on the difference between
8 the minimum amount due as a payment and the amount of such
9 quarter monthly payment actually and timely paid, except
10 insofar as the taxpayer has previously made payments for that
11 month to the Department in excess of the minimum payments
12 previously due as provided in this Section. The Department
13 shall make reasonable rules and regulations to govern the
14 quarter monthly payment amount and quarter monthly payment
15 dates for taxpayers who file on other than a calendar monthly
16 basis.
17 The provisions of this paragraph apply before October 1,
18 2001. Without regard to whether a taxpayer is required to make
19 quarter monthly payments as specified above, any taxpayer who
20 is required by Section 2d of this Act to collect and remit
21 prepaid taxes and has collected prepaid taxes which average in
22 excess of $25,000 per month during the preceding 2 complete
23 calendar quarters, shall file a return with the Department as
24 required by Section 2f and shall make payments to the
25 Department on or before the 7th, 15th, 22nd and last day of the
26 month during which such liability is incurred. If the month
HB2949 Enrolled - 492 - LRB104 09328 BDA 19386 b
1 during which such tax liability is incurred began prior to
2 September 1, 1985 (the effective date of Public Act 84-221),
3 each payment shall be in an amount not less than 22.5% of the
4 taxpayer's actual liability under Section 2d. If the month
5 during which such tax liability is incurred begins on or after
6 January 1, 1986, each payment shall be in an amount equal to
7 22.5% of the taxpayer's actual liability for the month or
8 27.5% of the taxpayer's liability for the same calendar month
9 of the preceding calendar year. If the month during which such
10 tax liability is incurred begins on or after January 1, 1987,
11 each payment shall be in an amount equal to 22.5% of the
12 taxpayer's actual liability for the month or 26.25% of the
13 taxpayer's liability for the same calendar month of the
14 preceding year. The amount of such quarter monthly payments
15 shall be credited against the final tax liability of the
16 taxpayer's return for that month filed under this Section or
17 Section 2f, as the case may be. Once applicable, the
18 requirement of the making of quarter monthly payments to the
19 Department pursuant to this paragraph shall continue until
20 such taxpayer's average monthly prepaid tax collections during
21 the preceding 2 complete calendar quarters is $25,000 or less.
22 If any such quarter monthly payment is not paid at the time or
23 in the amount required, the taxpayer shall be liable for
24 penalties and interest on such difference, except insofar as
25 the taxpayer has previously made payments for that month in
26 excess of the minimum payments previously due.
HB2949 Enrolled - 493 - LRB104 09328 BDA 19386 b
1 The provisions of this paragraph apply on and after
2 October 1, 2001. Without regard to whether a taxpayer is
3 required to make quarter monthly payments as specified above,
4 any taxpayer who is required by Section 2d of this Act to
5 collect and remit prepaid taxes and has collected prepaid
6 taxes that average in excess of $20,000 per month during the
7 preceding 4 complete calendar quarters shall file a return
8 with the Department as required by Section 2f and shall make
9 payments to the Department on or before the 7th, 15th, 22nd,
10 and last day of the month during which the liability is
11 incurred. Each payment shall be in an amount equal to 22.5% of
12 the taxpayer's actual liability for the month or 25% of the
13 taxpayer's liability for the same calendar month of the
14 preceding year. The amount of the quarter monthly payments
15 shall be credited against the final tax liability of the
16 taxpayer's return for that month filed under this Section or
17 Section 2f, as the case may be. Once applicable, the
18 requirement of the making of quarter monthly payments to the
19 Department pursuant to this paragraph shall continue until the
20 taxpayer's average monthly prepaid tax collections during the
21 preceding 4 complete calendar quarters (excluding the month of
22 highest liability and the month of lowest liability) is less
23 than $19,000 or until such taxpayer's average monthly
24 liability to the Department as computed for each calendar
25 quarter of the 4 preceding complete calendar quarters is less
26 than $20,000. If any such quarter monthly payment is not paid
HB2949 Enrolled - 494 - LRB104 09328 BDA 19386 b
1 at the time or in the amount required, the taxpayer shall be
2 liable for penalties and interest on such difference, except
3 insofar as the taxpayer has previously made payments for that
4 month in excess of the minimum payments previously due.
5 If any payment provided for in this Section exceeds the
6 taxpayer's liabilities under this Act, the Use Tax Act, the
7 Service Occupation Tax Act, and the Service Use Tax Act, as
8 shown on an original monthly return, the Department shall, if
9 requested by the taxpayer, issue to the taxpayer a credit
10 memorandum no later than 30 days after the date of payment. The
11 credit evidenced by such credit memorandum may be assigned by
12 the taxpayer to a similar taxpayer under this Act, the Use Tax
13 Act, the Service Occupation Tax Act, or the Service Use Tax
14 Act, in accordance with reasonable rules and regulations to be
15 prescribed by the Department. If no such request is made, the
16 taxpayer may credit such excess payment against tax liability
17 subsequently to be remitted to the Department under this Act,
18 the Use Tax Act, the Service Occupation Tax Act, or the Service
19 Use Tax Act, in accordance with reasonable rules and
20 regulations prescribed by the Department. If the Department
21 subsequently determined that all or any part of the credit
22 taken was not actually due to the taxpayer, the taxpayer's
23 vendor's discount shall be reduced, if necessary, to reflect
24 the difference between the credit taken and that actually due,
25 and that taxpayer shall be liable for penalties and interest
26 on such difference.
HB2949 Enrolled - 495 - LRB104 09328 BDA 19386 b
1 If a retailer of motor fuel is entitled to a credit under
2 Section 2d of this Act which exceeds the taxpayer's liability
3 to the Department under this Act for the month for which the
4 taxpayer is filing a return, the Department shall issue the
5 taxpayer a credit memorandum for the excess.
6 The net revenue realized at the 15% rate under either
7 Section 4 or Section 5 of this Act shall be deposited as
8 follows: (i) notwithstanding the provisions of this Section to
9 the contrary, the net revenue realized from the portion of the
10 rate in excess of 5% shall be deposited into the State and
11 Local Sales Tax Reform Fund; and (ii) the net revenue realized
12 from the 5% portion of the rate shall be deposited as provided
13 in this Section for the 5% portion of the 6.25% general rate
14 imposed under this Act.
15 Beginning January 1, 1990, each month the Department shall
16 pay into the Local Government Tax Fund, a special fund in the
17 State treasury which is hereby created, the net revenue
18 realized for the preceding month from the 1% tax imposed under
19 this Act.
20 Beginning January 1, 1990, each month the Department shall
21 pay into the County and Mass Transit District Fund, a special
22 fund in the State treasury which is hereby created, 4% of the
23 net revenue realized for the preceding month from the 6.25%
24 general rate other than aviation fuel sold on or after
25 December 1, 2019. This exception for aviation fuel only
26 applies for so long as the revenue use requirements of 49
HB2949 Enrolled - 496 - LRB104 09328 BDA 19386 b
1 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
2 Beginning August 1, 2000, each month the Department shall
3 pay into the County and Mass Transit District Fund 20% of the
4 net revenue realized for the preceding month from the 1.25%
5 rate on the selling price of motor fuel and gasohol. If, in any
6 month, the tax on sales tax holiday items, as defined in
7 Section 2-8, is imposed at the rate of 1.25%, then the
8 Department shall pay 20% of the net revenue realized for that
9 month from the 1.25% rate on the selling price of sales tax
10 holiday items into the County and Mass Transit District Fund.
11 Beginning January 1, 1990, each month the Department shall
12 pay into the Local Government Tax Fund 16% of the net revenue
13 realized for the preceding month from the 6.25% general rate
14 on the selling price of tangible personal property other than
15 aviation fuel sold on or after December 1, 2019. This
16 exception for aviation fuel only applies for so long as the
17 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
18 47133 are binding on the State.
19 For aviation fuel sold on or after December 1, 2019, each
20 month the Department shall pay into the State Aviation Program
21 Fund 20% of the net revenue realized for the preceding month
22 from the 6.25% general rate on the selling price of aviation
23 fuel, less an amount estimated by the Department to be
24 required for refunds of the 20% portion of the tax on aviation
25 fuel under this Act, which amount shall be deposited into the
26 Aviation Fuel Sales Tax Refund Fund. The Department shall only
HB2949 Enrolled - 497 - LRB104 09328 BDA 19386 b
1 pay moneys into the State Aviation Program Fund and the
2 Aviation Fuel Sales Tax Refund Fund under this Act for so long
3 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
4 U.S.C. 47133 are binding on the State.
5 Beginning August 1, 2000, each month the Department shall
6 pay into the Local Government Tax Fund 80% of the net revenue
7 realized for the preceding month from the 1.25% rate on the
8 selling price of motor fuel and gasohol. If, in any month, the
9 tax on sales tax holiday items, as defined in Section 2-8, is
10 imposed at the rate of 1.25%, then the Department shall pay 80%
11 of the net revenue realized for that month from the 1.25% rate
12 on the selling price of sales tax holiday items into the Local
13 Government Tax Fund.
14 Beginning October 1, 2009 and through June 30, 2026, each
15 month the Department shall pay into the Capital Projects Fund
16 an amount that is equal to an amount estimated by the
17 Department to represent 80% of the net revenue realized for
18 the preceding month from the sale of candy, grooming and
19 hygiene products, and soft drinks that had been taxed at a rate
20 of 1% prior to September 1, 2009, but that are now taxed at
21 6.25%.
22 Beginning July 1, 2011, each month the Department shall
23 pay into the Clean Air Act Permit Fund 80% of the net revenue
24 realized for the preceding month from the 6.25% general rate
25 on the selling price of sorbents used in Illinois in the
26 process of sorbent injection as used to comply with the
HB2949 Enrolled - 498 - LRB104 09328 BDA 19386 b
1 Environmental Protection Act or the federal Clean Air Act, but
2 the total payment into the Clean Air Act Permit Fund under this
3 Act and the Use Tax Act shall not exceed $2,000,000 in any
4 fiscal year.
5 Beginning July 1, 2013, each month the Department shall
6 pay into the Underground Storage Tank Fund from the proceeds
7 collected under this Act, the Use Tax Act, the Service Use Tax
8 Act, and the Service Occupation Tax Act an amount equal to the
9 average monthly deficit in the Underground Storage Tank Fund
10 during the prior year, as certified annually by the Illinois
11 Environmental Protection Agency, but the total payment into
12 the Underground Storage Tank Fund under this Act, the Use Tax
13 Act, the Service Use Tax Act, and the Service Occupation Tax
14 Act shall not exceed $18,000,000 in any State fiscal year. As
15 used in this paragraph, the "average monthly deficit" shall be
16 equal to the difference between the average monthly claims for
17 payment by the fund and the average monthly revenues deposited
18 into the fund, excluding payments made pursuant to this
19 paragraph.
20 Beginning July 1, 2015, of the remainder of the moneys
21 received by the Department under the Use Tax Act, the Service
22 Use Tax Act, the Service Occupation Tax Act, and this Act, each
23 month the Department shall deposit $500,000 into the State
24 Crime Laboratory Fund.
25 Of the remainder of the moneys received by the Department
26 pursuant to this Act, (a) 1.75% thereof shall be paid into the
HB2949 Enrolled - 499 - LRB104 09328 BDA 19386 b
1 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
2 and after July 1, 1989, 3.8% thereof shall be paid into the
3 Build Illinois Fund; provided, however, that if in any fiscal
4 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
5 may be, of the moneys received by the Department and required
6 to be paid into the Build Illinois Fund pursuant to this Act,
7 Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
8 Act, and Section 9 of the Service Occupation Tax Act, such Acts
9 being hereinafter called the "Tax Acts" and such aggregate of
10 2.2% or 3.8%, as the case may be, of moneys being hereinafter
11 called the "Tax Act Amount", and (2) the amount transferred to
12 the Build Illinois Fund from the State and Local Sales Tax
13 Reform Fund shall be less than the Annual Specified Amount (as
14 hereinafter defined), an amount equal to the difference shall
15 be immediately paid into the Build Illinois Fund from other
16 moneys received by the Department pursuant to the Tax Acts;
17 the "Annual Specified Amount" means the amounts specified
18 below for fiscal years 1986 through 1993:
19 Fiscal Year Annual Specified Amount
20 1986 $54,800,000
21 1987 $76,650,000
22 1988 $80,480,000
23 1989 $88,510,000
24 1990 $115,330,000
25 1991 $145,470,000
26 1992 $182,730,000
HB2949 Enrolled - 500 - LRB104 09328 BDA 19386 b
1 1993 $206,520,000;
2 and means the Certified Annual Debt Service Requirement (as
3 defined in Section 13 of the Build Illinois Bond Act) or the
4 Tax Act Amount, whichever is greater, for fiscal year 1994 and
5 each fiscal year thereafter; and further provided, that if on
6 the last business day of any month the sum of (1) the Tax Act
7 Amount required to be deposited into the Build Illinois Bond
8 Account in the Build Illinois Fund during such month and (2)
9 the amount transferred to the Build Illinois Fund from the
10 State and Local Sales Tax Reform Fund shall have been less than
11 1/12 of the Annual Specified Amount, an amount equal to the
12 difference shall be immediately paid into the Build Illinois
13 Fund from other moneys received by the Department pursuant to
14 the Tax Acts; and, further provided, that in no event shall the
15 payments required under the preceding proviso result in
16 aggregate payments into the Build Illinois Fund pursuant to
17 this clause (b) for any fiscal year in excess of the greater of
18 (i) the Tax Act Amount or (ii) the Annual Specified Amount for
19 such fiscal year. The amounts payable into the Build Illinois
20 Fund under clause (b) of the first sentence in this paragraph
21 shall be payable only until such time as the aggregate amount
22 on deposit under each trust indenture securing Bonds issued
23 and outstanding pursuant to the Build Illinois Bond Act is
24 sufficient, taking into account any future investment income,
25 to fully provide, in accordance with such indenture, for the
26 defeasance of or the payment of the principal of, premium, if
HB2949 Enrolled - 501 - LRB104 09328 BDA 19386 b
1 any, and interest on the Bonds secured by such indenture and on
2 any Bonds expected to be issued thereafter and all fees and
3 costs payable with respect thereto, all as certified by the
4 Director of the Bureau of the Budget (now Governor's Office of
5 Management and Budget). If on the last business day of any
6 month in which Bonds are outstanding pursuant to the Build
7 Illinois Bond Act, the aggregate of moneys deposited into the
8 Build Illinois Bond Account in the Build Illinois Fund in such
9 month shall be less than the amount required to be transferred
10 in such month from the Build Illinois Bond Account to the Build
11 Illinois Bond Retirement and Interest Fund pursuant to Section
12 13 of the Build Illinois Bond Act, an amount equal to such
13 deficiency shall be immediately paid from other moneys
14 received by the Department pursuant to the Tax Acts to the
15 Build Illinois Fund; provided, however, that any amounts paid
16 to the Build Illinois Fund in any fiscal year pursuant to this
17 sentence shall be deemed to constitute payments pursuant to
18 clause (b) of the first sentence of this paragraph and shall
19 reduce the amount otherwise payable for such fiscal year
20 pursuant to that clause (b). The moneys received by the
21 Department pursuant to this Act and required to be deposited
22 into the Build Illinois Fund are subject to the pledge, claim
23 and charge set forth in Section 12 of the Build Illinois Bond
24 Act.
25 Subject to payment of amounts into the Build Illinois Fund
26 as provided in the preceding paragraph or in any amendment
HB2949 Enrolled - 502 - LRB104 09328 BDA 19386 b
1 thereto hereafter enacted, the following specified monthly
2 installment of the amount requested in the certificate of the
3 Chairman of the Metropolitan Pier and Exposition Authority
4 provided under Section 8.25f of the State Finance Act, but not
5 in excess of sums designated as "Total Deposit", shall be
6 deposited in the aggregate from collections under Section 9 of
7 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
8 9 of the Service Occupation Tax Act, and Section 3 of the
9 Retailers' Occupation Tax Act into the McCormick Place
10 Expansion Project Fund in the specified fiscal years.
11 Fiscal Year Total Deposit
12 1993 $0
13 1994 53,000,000
14 1995 58,000,000
15 1996 61,000,000
16 1997 64,000,000
17 1998 68,000,000
18 1999 71,000,000
19 2000 75,000,000
20 2001 80,000,000
21 2002 93,000,000
22 2003 99,000,000
23 2004 103,000,000
24 2005 108,000,000
25 2006 113,000,000
26 2007 119,000,000
HB2949 Enrolled - 503 - LRB104 09328 BDA 19386 b
1 2008 126,000,000
132,000,000
2 2009 139,000,000
146,000,000
3 2010 153,000,000
161,000,000
4 2011 170,000,000
179,000,000
5 2012 189,000,000
199,000,000
6 2013 210,000,000
221,000,000
7 2014 233,000,000
300,000,000
8 2015 300,000,000
300,000,000
9 2016 300,000,000
300,000,000
10 2017 300,000,000
375,000,000
11 2018 375,000,000
375,000,000
12 2019 375,000,000
375,000,000
13 2020 375,000,000
375,000,000
14 2021
15 2022
16 2023
17 2024
18 2025
19 2026
20 2027
21 2028
22 2029
23 2030
24 2031
25 2032
26 2033
HB2949 Enrolled - 504 - LRB104 09328 BDA 19386 b
1 2034 375,000,000
2 2035 375,000,000
3 2036 450,000,000
4 and
5 each fiscal year
6 thereafter that bonds
7 are outstanding under
8 Section 13.2 of the
9 Metropolitan Pier and
10 Exposition Authority Act,
11 but not after fiscal year 2060.
12 Beginning July 20, 1993 and in each month of each fiscal
13 year thereafter, one-eighth of the amount requested in the
14 certificate of the Chairman of the Metropolitan Pier and
15 Exposition Authority for that fiscal year, less the amount
16 deposited into the McCormick Place Expansion Project Fund by
17 the State Treasurer in the respective month under subsection
18 (g) of Section 13 of the Metropolitan Pier and Exposition
19 Authority Act, plus cumulative deficiencies in the deposits
20 required under this Section for previous months and years,
21 shall be deposited into the McCormick Place Expansion Project
22 Fund, until the full amount requested for the fiscal year, but
23 not in excess of the amount specified above as "Total
24 Deposit", has been deposited.
25 Subject to payment of amounts into the Capital Projects
26 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
HB2949 Enrolled - 505 - LRB104 09328 BDA 19386 b
1 and the McCormick Place Expansion Project Fund pursuant to the
2 preceding paragraphs or in any amendments thereto hereafter
3 enacted, for aviation fuel sold on or after December 1, 2019,
4 the Department shall each month deposit into the Aviation Fuel
5 Sales Tax Refund Fund an amount estimated by the Department to
6 be required for refunds of the 80% portion of the tax on
7 aviation fuel under this Act. The Department shall only
8 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
9 under this paragraph for so long as the revenue use
10 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
11 binding on the State.
12 Subject to payment of amounts into the Build Illinois Fund
13 and the McCormick Place Expansion Project Fund pursuant to the
14 preceding paragraphs or in any amendments thereto hereafter
15 enacted, beginning July 1, 1993 and ending on September 30,
16 2013, the Department shall each month pay into the Illinois
17 Tax Increment Fund 0.27% of 80% of the net revenue realized for
18 the preceding month from the 6.25% general rate on the selling
19 price of tangible personal property.
20 Subject to payment of amounts into the Build Illinois
21 Fund, the McCormick Place Expansion Project Fund, and the
22 Illinois Tax Increment Fund pursuant to the preceding
23 paragraphs or in any amendments to this Section hereafter
24 enacted, beginning on the first day of the first calendar
25 month to occur on or after August 26, 2014 (the effective date
26 of Public Act 98-1098), each month, from the collections made
HB2949 Enrolled - 506 - LRB104 09328 BDA 19386 b
1 under Section 9 of the Use Tax Act, Section 9 of the Service
2 Use Tax Act, Section 9 of the Service Occupation Tax Act, and
3 Section 3 of the Retailers' Occupation Tax Act, the Department
4 shall pay into the Tax Compliance and Administration Fund, to
5 be used, subject to appropriation, to fund additional auditors
6 and compliance personnel at the Department of Revenue, an
7 amount equal to 1/12 of 5% of 80% of the cash receipts
8 collected during the preceding fiscal year by the Audit Bureau
9 of the Department under the Use Tax Act, the Service Use Tax
10 Act, the Service Occupation Tax Act, the Retailers' Occupation
11 Tax Act, and associated local occupation and use taxes
12 administered by the Department.
13 Subject to payments of amounts into the Build Illinois
14 Fund, the McCormick Place Expansion Project Fund, the Illinois
15 Tax Increment Fund, the Energy Infrastructure Fund, and the
16 Tax Compliance and Administration Fund as provided in this
17 Section, beginning on July 1, 2018 the Department shall pay
18 each month into the Downstate Public Transportation Fund the
19 moneys required to be so paid under Section 2-3 of the
20 Downstate Public Transportation Act.
21 Subject to successful execution and delivery of a
22 public-private agreement between the public agency and private
23 entity and completion of the civic build, beginning on July 1,
24 2023, of the remainder of the moneys received by the
25 Department under the Use Tax Act, the Service Use Tax Act, the
26 Service Occupation Tax Act, and this Act, the Department shall
HB2949 Enrolled - 507 - LRB104 09328 BDA 19386 b
1 deposit the following specified deposits in the aggregate from
2 collections under the Use Tax Act, the Service Use Tax Act, the
3 Service Occupation Tax Act, and the Retailers' Occupation Tax
4 Act, as required under Section 8.25g of the State Finance Act
5 for distribution consistent with the Public-Private
6 Partnership for Civic and Transit Infrastructure Project Act.
7 The moneys received by the Department pursuant to this Act and
8 required to be deposited into the Civic and Transit
9 Infrastructure Fund are subject to the pledge, claim and
10 charge set forth in Section 25-55 of the Public-Private
11 Partnership for Civic and Transit Infrastructure Project Act.
12 As used in this paragraph, "civic build", "private entity",
13 "public-private agreement", and "public agency" have the
14 meanings provided in Section 25-10 of the Public-Private
15 Partnership for Civic and Transit Infrastructure Project Act.
16 Fiscal Year ............................ Total Deposit
17 2024 .................................... $200,000,000
18 2025 .................................... $206,000,000
19 2026 .................................... $212,200,000
20 2027 .................................... $218,500,000
21 2028 .................................... $225,100,000
22 2029 .................................... $288,700,000
23 2030 .................................... $298,900,000
24 2031 .................................... $309,300,000
25 2032 .................................... $320,100,000
26 2033 .................................... $331,200,000
HB2949 Enrolled - 508 - LRB104 09328 BDA 19386 b
1 2034 .................................... $341,200,000
2 2035 .................................... $351,400,000
3 2036 .................................... $361,900,000
4 2037 .................................... $372,800,000
5 2038 .................................... $384,000,000
6 2039 .................................... $395,500,000
7 2040 .................................... $407,400,000
8 2041 .................................... $419,600,000
9 2042 .................................... $432,200,000
10 2043 .................................... $445,100,000
11 Beginning July 1, 2021 and until July 1, 2022, subject to
12 the payment of amounts into the County and Mass Transit
13 District Fund, the Local Government Tax Fund, the Build
14 Illinois Fund, the McCormick Place Expansion Project Fund, the
15 Illinois Tax Increment Fund, and the Tax Compliance and
16 Administration Fund as provided in this Section, the
17 Department shall pay each month into the Road Fund the amount
18 estimated to represent 16% of the net revenue realized from
19 the taxes imposed on motor fuel and gasohol. Beginning July 1,
20 2022 and until July 1, 2023, subject to the payment of amounts
21 into the County and Mass Transit District Fund, the Local
22 Government Tax Fund, the Build Illinois Fund, the McCormick
23 Place Expansion Project Fund, the Illinois Tax Increment Fund,
24 and the Tax Compliance and Administration Fund as provided in
25 this Section, the Department shall pay each month into the
26 Road Fund the amount estimated to represent 32% of the net
HB2949 Enrolled - 509 - LRB104 09328 BDA 19386 b
1 revenue realized from the taxes imposed on motor fuel and
2 gasohol. Beginning July 1, 2023 and until July 1, 2024,
3 subject to the payment of amounts into the County and Mass
4 Transit District Fund, the Local Government Tax Fund, the
5 Build Illinois Fund, the McCormick Place Expansion Project
6 Fund, the Illinois Tax Increment Fund, and the Tax Compliance
7 and Administration Fund as provided in this Section, the
8 Department shall pay each month into the Road Fund the amount
9 estimated to represent 48% of the net revenue realized from
10 the taxes imposed on motor fuel and gasohol. Beginning July 1,
11 2024 and until July 1, 2026, subject to the payment of amounts
12 into the County and Mass Transit District Fund, the Local
13 Government Tax Fund, the Build Illinois Fund, the McCormick
14 Place Expansion Project Fund, the Illinois Tax Increment Fund,
15 and the Tax Compliance and Administration Fund as provided in
16 this Section, the Department shall pay each month into the
17 Road Fund the amount estimated to represent 64% of the net
18 revenue realized from the taxes imposed on motor fuel and
19 gasohol. Beginning on July 1, 2026, subject to the payment of
20 amounts into the County and Mass Transit District Fund, the
21 Local Government Tax Fund, the Build Illinois Fund, the
22 McCormick Place Expansion Project Fund, the Illinois Tax
23 Increment Fund, and the Tax Compliance and Administration Fund
24 as provided in this Section, the Department shall pay each
25 month into the Public Transportation Fund and the Downstate
26 Public Transportation Fund the amount estimated to represent
HB2949 Enrolled - 510 - LRB104 09328 BDA 19386 b
1 80% of the net revenue realized from the taxes imposed on motor
2 fuel and gasohol. Moneys shall be apportioned as follows: 85%
3 into the Public Transportation Fund and 15% into the Downstate
4 Public Transportation Fund. As used in this paragraph "motor
5 fuel" has the meaning given to that term in Section 1.1 of the
6 Motor Fuel Tax Law, and "gasohol" has the meaning given to that
7 term in Section 3-40 of the Use Tax Act.
8 Until July 1, 2025, of the remainder of the moneys
9 received by the Department pursuant to this Act, 75% thereof
10 shall be paid into the State treasury and 25% shall be reserved
11 in a special account and used only for the transfer to the
12 Common School Fund as part of the monthly transfer from the
13 General Revenue Fund in accordance with Section 8a of the
14 State Finance Act. Beginning July 1, 2025, of the remainder of
15 the moneys received by the Department pursuant to this Act,
16 75% shall be deposited into the General Revenue Fund and 25%
17 shall be deposited into the Common School Fund.
18 The Department may, upon separate written notice to a
19 taxpayer, require the taxpayer to prepare and file with the
20 Department on a form prescribed by the Department within not
21 less than 60 days after receipt of the notice an annual
22 information return for the tax year specified in the notice.
23 Such annual return to the Department shall include a statement
24 of gross receipts as shown by the retailer's last federal
25 income tax return. If the total receipts of the business as
26 reported in the federal income tax return do not agree with the
HB2949 Enrolled - 511 - LRB104 09328 BDA 19386 b
1 gross receipts reported to the Department of Revenue for the
2 same period, the retailer shall attach to his annual return a
3 schedule showing a reconciliation of the 2 amounts and the
4 reasons for the difference. The retailer's annual return to
5 the Department shall also disclose the cost of goods sold by
6 the retailer during the year covered by such return, opening
7 and closing inventories of such goods for such year, costs of
8 goods used from stock or taken from stock and given away by the
9 retailer during such year, payroll information of the
10 retailer's business during such year and any additional
11 reasonable information which the Department deems would be
12 helpful in determining the accuracy of the monthly, quarterly,
13 or annual returns filed by such retailer as provided for in
14 this Section.
15 If the annual information return required by this Section
16 is not filed when and as required, the taxpayer shall be liable
17 as follows:
18 (i) Until January 1, 1994, the taxpayer shall be
19 liable for a penalty equal to 1/6 of 1% of the tax due from
20 such taxpayer under this Act during the period to be
21 covered by the annual return for each month or fraction of
22 a month until such return is filed as required, the
23 penalty to be assessed and collected in the same manner as
24 any other penalty provided for in this Act.
25 (ii) On and after January 1, 1994, the taxpayer shall
26 be liable for a penalty as described in Section 3-4 of the
HB2949 Enrolled - 512 - LRB104 09328 BDA 19386 b
1 Uniform Penalty and Interest Act.
2 The chief executive officer, proprietor, owner, or highest
3 ranking manager shall sign the annual return to certify the
4 accuracy of the information contained therein. Any person who
5 willfully signs the annual return containing false or
6 inaccurate information shall be guilty of perjury and punished
7 accordingly. The annual return form prescribed by the
8 Department shall include a warning that the person signing the
9 return may be liable for perjury.
10 The provisions of this Section concerning the filing of an
11 annual information return do not apply to a retailer who is not
12 required to file an income tax return with the United States
13 Government.
14 As soon as possible after the first day of each month, upon
15 certification of the Department of Revenue, the Comptroller
16 shall order transferred and the Treasurer shall transfer from
17 the General Revenue Fund to the Motor Fuel Tax Fund an amount
18 equal to 1.7% of 80% of the net revenue realized under this Act
19 for the second preceding month. Beginning April 1, 2000, this
20 transfer is no longer required and shall not be made.
21 Net revenue realized for a month shall be the revenue
22 collected by the State pursuant to this Act, less the amount
23 paid out during that month as refunds to taxpayers for
24 overpayment of liability.
25 For greater simplicity of administration, manufacturers,
26 importers and wholesalers whose products are sold at retail in
HB2949 Enrolled - 513 - LRB104 09328 BDA 19386 b
1 Illinois by numerous retailers, and who wish to do so, may
2 assume the responsibility for accounting and paying to the
3 Department all tax accruing under this Act with respect to
4 such sales, if the retailers who are affected do not make
5 written objection to the Department to this arrangement.
6 Any person who promotes, organizes, or provides retail
7 selling space for concessionaires or other types of sellers at
8 the Illinois State Fair, DuQuoin State Fair, county fairs,
9 local fairs, art shows, flea markets, and similar exhibitions
10 or events, including any transient merchant as defined by
11 Section 2 of the Transient Merchant Act of 1987, is required to
12 file a report with the Department providing the name of the
13 merchant's business, the name of the person or persons engaged
14 in merchant's business, the permanent address and Illinois
15 Retailers Occupation Tax Registration Number of the merchant,
16 the dates and location of the event, and other reasonable
17 information that the Department may require. The report must
18 be filed not later than the 20th day of the month next
19 following the month during which the event with retail sales
20 was held. Any person who fails to file a report required by
21 this Section commits a business offense and is subject to a
22 fine not to exceed $250.
23 Any person engaged in the business of selling tangible
24 personal property at retail as a concessionaire or other type
25 of seller at the Illinois State Fair, county fairs, art shows,
26 flea markets, and similar exhibitions or events, or any
HB2949 Enrolled - 514 - LRB104 09328 BDA 19386 b
1 transient merchants, as defined by Section 2 of the Transient
2 Merchant Act of 1987, may be required to make a daily report of
3 the amount of such sales to the Department and to make a daily
4 payment of the full amount of tax due. The Department shall
5 impose this requirement when it finds that there is a
6 significant risk of loss of revenue to the State at such an
7 exhibition or event. Such a finding shall be based on evidence
8 that a substantial number of concessionaires or other sellers
9 who are not residents of Illinois will be engaging in the
10 business of selling tangible personal property at retail at
11 the exhibition or event, or other evidence of a significant
12 risk of loss of revenue to the State. The Department shall
13 notify concessionaires and other sellers affected by the
14 imposition of this requirement. In the absence of notification
15 by the Department, the concessionaires and other sellers shall
16 file their returns as otherwise required in this Section.
17 (Source: P.A. 103-9, eff. 6-7-23; 103-154, eff. 6-30-23;
18 103-363, eff. 7-28-23; 103-592, Article 75, Section 75-20,
19 eff. 1-1-25; 103-592, Article 110, Section 110-20, eff.
20 6-7-24; 103-605, eff. 7-1-24; 103-1055, eff. 12-20-24; 104-6,
21 Article 5, Section 5-25, eff. 6-16-25; 104-6, Article 25,
22 Section 25-20, eff. 6-16-25; 104-6, Article 35, Section 35-35,
23 eff. 6-16-25; 104-457, eff. 6-1-26.)
24 Section 5-75. The Regional Transportation Authority Act is
25 amended by changing Section 4.09 as follows:
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1 (70 ILCS 3615/4.09)
2 (Text of Section before amendment by P.A. 104-457)
3 Sec. 4.09. Public Transportation Fund and the Regional
4 Transportation Authority Occupation and Use Tax Replacement
5 Fund.
6 (a)(1) Except as otherwise provided in paragraph (4), as
7 soon as possible after the first day of each month, beginning
8 July 1, 1984, upon certification of the Department of Revenue,
9 the Comptroller shall order transferred and the Treasurer
10 shall transfer from the General Revenue Fund to a special fund
11 in the State treasury Treasury to be known as the Public
12 Transportation Fund an amount equal to 25% of the net revenue,
13 before the deduction of the serviceman and retailer discounts
14 pursuant to Section 9 of the Service Occupation Tax Act and
15 Section 3 of the Retailers' Occupation Tax Act, realized from
16 any tax imposed by the Authority pursuant to Sections 4.03 and
17 4.03.1 and 25% of the amounts deposited into the Regional
18 Transportation Authority tax fund created by Section 4.03 of
19 this Act, from the County and Mass Transit District Fund as
20 provided in Section 6z-20 of the State Finance Act and 25% of
21 the amounts deposited into the Regional Transportation
22 Authority Occupation and Use Tax Replacement Fund from the
23 State and Local Sales Tax Reform Fund as provided in Section
24 6z-17 of the State Finance Act. On the first day of the month
25 following the date that the Department receives revenues from
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1 increased taxes under Section 4.03(m) as authorized by Public
2 Act 95-708, in lieu of the transfers authorized in the
3 preceding sentence, upon certification of the Department of
4 Revenue, the Comptroller shall order transferred and the
5 Treasurer shall transfer from the General Revenue Fund to the
6 Public Transportation Fund an amount equal to 25% of the net
7 revenue, before the deduction of the serviceman and retailer
8 discounts pursuant to Section 9 of the Service Occupation Tax
9 Act and Section 3 of the Retailers' Occupation Tax Act,
10 realized from (i) 80% of the proceeds of any tax imposed by the
11 Authority at a rate of 1.25% in Cook County, (ii) 75% of the
12 proceeds of any tax imposed by the Authority at the rate of 1%
13 in Cook County, and (iii) one-third of the proceeds of any tax
14 imposed by the Authority at the rate of 0.75% in the Counties
15 of DuPage, Kane, Lake, McHenry, and Will, all pursuant to
16 Section 4.03, and 25% of the net revenue realized from any tax
17 imposed by the Authority pursuant to Section 4.03.1, and 25%
18 of the amounts deposited into the Regional Transportation
19 Authority tax fund created by Section 4.03 of this Act from the
20 County and Mass Transit District Fund as provided in Section
21 6z-20 of the State Finance Act, and 25% of the amounts
22 deposited into the Regional Transportation Authority
23 Occupation and Use Tax Replacement Fund from the State and
24 Local Sales Tax Reform Fund as provided in Section 6z-17 of the
25 State Finance Act. As used in this Section, net revenue
26 realized for a month shall be the revenue collected by the
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1 State pursuant to Sections 4.03 and 4.03.1 during the previous
2 month from within the metropolitan region, less the amount
3 paid out during that same month as refunds to taxpayers for
4 overpayment of liability in the metropolitan region under
5 Sections 4.03 and 4.03.1.
6 Notwithstanding any provision of law to the contrary,
7 beginning on July 6, 2017 (the effective date of Public Act
8 100-23), those amounts required under this paragraph (1) of
9 subsection (a) to be transferred by the Treasurer into the
10 Public Transportation Fund from the General Revenue Fund shall
11 be directly deposited into the Public Transportation Fund as
12 the revenues are realized from the taxes indicated.
13 (2) Except as otherwise provided in paragraph (4), on
14 February 1, 2009 (the first day of the month following the
15 effective date of Public Act 95-708) and each month
16 thereafter, upon certification by the Department of Revenue,
17 the Comptroller shall order transferred and the Treasurer
18 shall transfer from the General Revenue Fund to the Public
19 Transportation Fund an amount equal to 5% of the net revenue,
20 before the deduction of the serviceman and retailer discounts
21 pursuant to Section 9 of the Service Occupation Tax Act and
22 Section 3 of the Retailers' Occupation Tax Act, realized from
23 any tax imposed by the Authority pursuant to Sections 4.03 and
24 4.03.1 and certified by the Department of Revenue under
25 Section 4.03(n) of this Act to be paid to the Authority and 5%
26 of the amounts deposited into the Regional Transportation
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1 Authority tax fund created by Section 4.03 of this Act from the
2 County and Mass Transit District Fund as provided in Section
3 6z-20 of the State Finance Act, and 5% of the amounts deposited
4 into the Regional Transportation Authority Occupation and Use
5 Tax Replacement Fund from the State and Local Sales Tax Reform
6 Fund as provided in Section 6z-17 of the State Finance Act, and
7 5% of the revenue realized by the Chicago Transit Authority as
8 financial assistance from the City of Chicago from the
9 proceeds of any tax imposed by the City of Chicago under
10 Section 8-3-19 of the Illinois Municipal Code.
11 Notwithstanding any provision of law to the contrary,
12 beginning on July 6, 2017 (the effective date of Public Act
13 100-23), those amounts required under this paragraph (2) of
14 subsection (a) to be transferred by the Treasurer into the
15 Public Transportation Fund from the General Revenue Fund shall
16 be directly deposited into the Public Transportation Fund as
17 the revenues are realized from the taxes indicated.
18 (3) Except as otherwise provided in paragraph (4), as soon
19 as possible after the first day of January, 2009 and each month
20 thereafter, upon certification of the Department of Revenue
21 with respect to the taxes collected under Section 4.03, the
22 Comptroller shall order transferred and the Treasurer shall
23 transfer from the General Revenue Fund to the Public
24 Transportation Fund an amount equal to 25% of the net revenue,
25 before the deduction of the serviceman and retailer discounts
26 pursuant to Section 9 of the Service Occupation Tax Act and
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1 Section 3 of the Retailers' Occupation Tax Act, realized from
2 (i) 20% of the proceeds of any tax imposed by the Authority at
3 a rate of 1.25% in Cook County, (ii) 25% of the proceeds of any
4 tax imposed by the Authority at the rate of 1% in Cook County,
5 and (iii) one-third of the proceeds of any tax imposed by the
6 Authority at the rate of 0.75% in the Counties of DuPage, Kane,
7 Lake, McHenry, and Will, all pursuant to Section 4.03, and the
8 Comptroller shall order transferred and the Treasurer shall
9 transfer from the General Revenue Fund to the Public
10 Transportation Fund (iv) an amount equal to 25% of the revenue
11 realized by the Chicago Transit Authority as financial
12 assistance from the City of Chicago from the proceeds of any
13 tax imposed by the City of Chicago under Section 8-3-19 of the
14 Illinois Municipal Code.
15 Notwithstanding any provision of law to the contrary,
16 beginning on July 6, 2017 (the effective date of Public Act
17 100-23), those amounts required under this paragraph (3) of
18 subsection (a) to be transferred by the Treasurer into the
19 Public Transportation Fund from the General Revenue Fund shall
20 be directly deposited into the Public Transportation Fund as
21 the revenues are realized from the taxes indicated.
22 (4) Notwithstanding any provision of law to the contrary,
23 for the State fiscal year beginning July 1, 2024 and each State
24 fiscal year thereafter, the first $150,000,000 that would have
25 otherwise been transferred from the General Revenue Fund and
26 deposited into the Public Transportation Fund as provided in
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1 paragraphs (1), (2), and (3) of this subsection (a) shall
2 instead be transferred from the Road Fund by the Treasurer
3 upon certification by the Department of Revenue and order of
4 the Comptroller. For the State fiscal year beginning July 1,
5 2024, only, the next $75,000,000 that would have otherwise
6 been transferred from the General Revenue Fund and deposited
7 into the Public Transportation Fund as provided in paragraphs
8 (1), (2), and (3) of this subsection (a) shall instead be
9 transferred from the Road Fund and deposited into the Public
10 Transportation Fund by the Treasurer upon certification by the
11 Department of Revenue and order of the Comptroller. The funds
12 authorized and transferred pursuant to this amendatory Act of
13 the 103rd General Assembly are not intended or planned for
14 road construction projects. For the State fiscal year
15 beginning July 1, 2024, only, the next $50,000,000 that would
16 have otherwise been transferred from the General Revenue Fund
17 and deposited into the Public Transportation Fund as provided
18 in paragraphs (1), (2), and (3) of this subsection (a) shall
19 instead be transferred from the Underground Storage Tank Fund
20 and deposited into the Public Transportation Fund by the
21 Treasurer upon certification by the Department of Revenue and
22 order of the Comptroller. The remaining balance shall be
23 deposited each State fiscal year as otherwise provided in
24 paragraphs (1), (2), and (3) of this subsection (a).
25 (5) (Blank).
26 (6) (Blank).
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1 (7) For State fiscal year 2020 only, notwithstanding any
2 provision of law to the contrary, the total amount of revenue
3 and deposits under this Section attributable to revenues
4 realized during State fiscal year 2020 shall be reduced by 5%.
5 (8) For State fiscal year 2021 only, notwithstanding any
6 provision of law to the contrary, the total amount of revenue
7 and deposits under this Section attributable to revenues
8 realized during State fiscal year 2021 shall be reduced by 5%.
9 (b)(1) All moneys deposited in the Public Transportation
10 Fund and the Regional Transportation Authority Occupation and
11 Use Tax Replacement Fund, whether deposited pursuant to this
12 Section or otherwise, are allocated to the Authority, except
13 for amounts appropriated to the Office of the Executive
14 Inspector General as authorized by subsection (h) of Section
15 4.03.3 and amounts transferred to the Audit Expense Fund
16 pursuant to Section 6z-27 of the State Finance Act. The
17 Comptroller, as soon as possible after each monthly transfer
18 provided in this Section and after each deposit into the
19 Public Transportation Fund, shall order the Treasurer to pay
20 to the Authority out of the Public Transportation Fund the
21 amount so transferred or deposited. Any Additional State
22 Assistance and Additional Financial Assistance paid to the
23 Authority under this Section shall be expended by the
24 Authority for its purposes as provided in this Act. The
25 balance of the amounts paid to the Authority from the Public
26 Transportation Fund shall be expended by the Authority as
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1 provided in Section 4.03.3. The Comptroller, as soon as
2 possible after each deposit into the Regional Transportation
3 Authority Occupation and Use Tax Replacement Fund provided in
4 this Section and Section 6z-17 of the State Finance Act, shall
5 order the Treasurer to pay to the Authority out of the Regional
6 Transportation Authority Occupation and Use Tax Replacement
7 Fund the amount so deposited. Such amounts paid to the
8 Authority may be expended by it for its purposes as provided in
9 this Act. The provisions directing the distributions from the
10 Public Transportation Fund and the Regional Transportation
11 Authority Occupation and Use Tax Replacement Fund provided for
12 in this Section shall constitute an irrevocable and continuing
13 appropriation of all amounts as provided herein. The State
14 Treasurer and State Comptroller are hereby authorized and
15 directed to make distributions as provided in this Section.
16 (2) Provided, however, no moneys deposited under
17 subsection (a) of this Section shall be paid from the Public
18 Transportation Fund to the Authority or its assignee for any
19 fiscal year until the Authority has certified to the Governor,
20 the Comptroller, and the Mayor of the City of Chicago that it
21 has adopted for that fiscal year an Annual Budget and Two-Year
22 Financial Plan meeting the requirements in Section 4.01(b).
23 (c) In recognition of the efforts of the Authority to
24 enhance the mass transportation facilities under its control,
25 the State shall provide financial assistance ("Additional
26 State Assistance") in excess of the amounts transferred to the
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1 Authority from the General Revenue Fund under subsection (a)
2 of this Section. Additional State Assistance shall be
3 calculated as provided in subsection (d), but shall in no
4 event exceed the following specified amounts with respect to
5 the following State fiscal years:
6 1990 $5,000,000;
7 1991 $5,000,000;
8 1992 $10,000,000;
9 1993 $10,000,000;
10 1994 $20,000,000;
11 1995 $30,000,000;
12 1996 $40,000,000;
13 1997 $50,000,000;
14 1998 $55,000,000; and
15 each year thereafter $55,000,000.
16 (c-5) The State shall provide financial assistance
17 ("Additional Financial Assistance") in addition to the
18 Additional State Assistance provided by subsection (c) and the
19 amounts transferred to the Authority from the General Revenue
20 Fund under subsection (a) of this Section. Additional
21 Financial Assistance provided by this subsection shall be
22 calculated as provided in subsection (d), but shall in no
23 event exceed the following specified amounts with respect to
24 the following State fiscal years:
25 2000 $0;
26 2001 $16,000,000;
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1 2002 $35,000,000;
2 2003 $54,000,000;
3 2004 $73,000,000;
4 2005 $93,000,000; and
5 each year thereafter $100,000,000.
6 (d) Beginning with State fiscal year 1990 and continuing
7 for each State fiscal year thereafter, the Authority shall
8 annually certify to the State Comptroller and State Treasurer,
9 separately with respect to each of subdivisions (g)(2) and
10 (g)(3) of Section 4.04 of this Act, the following amounts:
11 (1) The amount necessary and required, during the
12 State fiscal year with respect to which the certification
13 is made, to pay its obligations for debt service on all
14 outstanding bonds or notes issued by the Authority under
15 subdivisions (g)(2) and (g)(3) of Section 4.04 of this
16 Act.
17 (2) An estimate of the amount necessary and required
18 to pay its obligations for debt service for any bonds or
19 notes which the Authority anticipates it will issue under
20 subdivisions (g)(2) and (g)(3) of Section 4.04 during that
21 State fiscal year.
22 (3) Its debt service savings during the preceding
23 State fiscal year from refunding or advance refunding of
24 bonds or notes issued under subdivisions (g)(2) and (g)(3)
25 of Section 4.04.
26 (4) The amount of interest, if any, earned by the
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1 Authority during the previous State fiscal year on the
2 proceeds of bonds or notes issued pursuant to subdivisions
3 (g)(2) and (g)(3) of Section 4.04, other than refunding or
4 advance refunding bonds or notes.
5 The certification shall include a specific schedule of
6 debt service payments, including the date and amount of each
7 payment for all outstanding bonds or notes and an estimated
8 schedule of anticipated debt service for all bonds and notes
9 it intends to issue, if any, during that State fiscal year,
10 including the estimated date and estimated amount of each
11 payment.
12 Immediately upon the issuance of bonds for which an
13 estimated schedule of debt service payments was prepared, the
14 Authority shall file an amended certification with respect to
15 item (2) above, to specify the actual schedule of debt service
16 payments, including the date and amount of each payment, for
17 the remainder of the State fiscal year.
18 On the first day of each month of the State fiscal year in
19 which there are bonds outstanding with respect to which the
20 certification is made, the State Comptroller shall order
21 transferred and the State Treasurer shall transfer from the
22 Road Fund to the Public Transportation Fund the Additional
23 State Assistance and Additional Financial Assistance in an
24 amount equal to the aggregate of (i) one-twelfth of the sum of
25 the amounts certified under items (1) and (3) above less the
26 amount certified under item (4) above, plus (ii) the amount
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1 required to pay debt service on bonds and notes issued during
2 the fiscal year, if any, divided by the number of months
3 remaining in the fiscal year after the date of issuance, or
4 some smaller portion as may be necessary under subsection (c)
5 or (c-5) of this Section for the relevant State fiscal year,
6 plus (iii) any cumulative deficiencies in transfers for prior
7 months, until an amount equal to the sum of the amounts
8 certified under items (1) and (3) above, plus the actual debt
9 service certified under item (2) above, less the amount
10 certified under item (4) above, has been transferred; except
11 that these transfers are subject to the following limits:
12 (A) In no event shall the total transfers in any State
13 fiscal year relating to outstanding bonds and notes issued
14 by the Authority under subdivision (g)(2) of Section 4.04
15 exceed the lesser of the annual maximum amount specified
16 in subsection (c) or the sum of the amounts certified
17 under items (1) and (3) above, plus the actual debt
18 service certified under item (2) above, less the amount
19 certified under item (4) above, with respect to those
20 bonds and notes.
21 (B) In no event shall the total transfers in any State
22 fiscal year relating to outstanding bonds and notes issued
23 by the Authority under subdivision (g)(3) of Section 4.04
24 exceed the lesser of the annual maximum amount specified
25 in subsection (c-5) or the sum of the amounts certified
26 under items (1) and (3) above, plus the actual debt
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1 service certified under item (2) above, less the amount
2 certified under item (4) above, with respect to those
3 bonds and notes.
4 The term "outstanding" does not include bonds or notes for
5 which refunding or advance refunding bonds or notes have been
6 issued.
7 (e) Neither Additional State Assistance nor Additional
8 Financial Assistance may be pledged, either directly or
9 indirectly as general revenues of the Authority, as security
10 for any bonds issued by the Authority. The Authority may not
11 assign its right to receive Additional State Assistance or
12 Additional Financial Assistance, or direct payment of
13 Additional State Assistance or Additional Financial
14 Assistance, to a trustee or any other entity for the payment of
15 debt service on its bonds.
16 (f) The certification required under subsection (d) with
17 respect to outstanding bonds and notes of the Authority shall
18 be filed as early as practicable before the beginning of the
19 State fiscal year to which it relates. The certification shall
20 be revised as may be necessary to accurately state the debt
21 service requirements of the Authority.
22 (g) Within 6 months of the end of each fiscal year, the
23 Authority shall determine:
24 (i) whether the aggregate of all system generated
25 revenues for public transportation in the metropolitan
26 region which is provided by, or under grant or purchase of
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1 service contracts with, the Service Boards equals 50% of
2 the aggregate of all costs of providing such public
3 transportation. "System generated revenues" include all
4 the proceeds of fares and charges for services provided,
5 contributions received in connection with public
6 transportation from units of local government other than
7 the Authority, except for contributions received by the
8 Chicago Transit Authority from a real estate transfer tax
9 imposed under subsection (i) of Section 8-3-19 of the
10 Illinois Municipal Code, and from the State pursuant to
11 subsection (i) of Section 2705-305 of the Department of
12 Transportation Law, and all other revenues properly
13 included consistent with generally accepted accounting
14 principles but may not include: the proceeds from any
15 borrowing, and, beginning with the 2007 fiscal year, all
16 revenues and receipts, including, but not limited to,
17 fares and grants received from the federal, State or any
18 unit of local government or other entity, derived from
19 providing ADA paratransit service pursuant to Section 2.30
20 of the Regional Transportation Authority Act. "Costs"
21 include all items properly included as operating costs
22 consistent with generally accepted accounting principles,
23 including administrative costs, but do not include:
24 depreciation; payment of principal and interest on bonds,
25 notes or other evidences of obligations for borrowed money
26 of the Authority; payments with respect to public
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1 transportation facilities made pursuant to subsection (b)
2 of Section 2.20; any payments with respect to rate
3 protection contracts, credit enhancements or liquidity
4 agreements made under Section 4.14; any other cost as to
5 which it is reasonably expected that a cash expenditure
6 will not be made; costs for passenger security including
7 grants, contracts, personnel, equipment and administrative
8 expenses, except in the case of the Chicago Transit
9 Authority, in which case the term does not include costs
10 spent annually by that entity for protection against crime
11 as required by Section 27a of the Metropolitan Transit
12 Authority Act; the costs of Debt Service paid by the
13 Chicago Transit Authority, as defined in Section 12c of
14 the Metropolitan Transit Authority Act, or bonds or notes
15 issued pursuant to that Section; the payment by the
16 Commuter Rail Division of debt service on bonds issued
17 pursuant to Section 3B.09; expenses incurred by the
18 Suburban Bus Division for the cost of new public
19 transportation services funded from grants pursuant to
20 Section 2.01e of this Act for a period of 2 years from the
21 date of initiation of each such service; costs as exempted
22 by the Board for projects pursuant to Section 2.09 of this
23 Act; or, beginning with the 2007 fiscal year, expenses
24 related to providing ADA paratransit service pursuant to
25 Section 2.30 of the Regional Transportation Authority Act;
26 or in fiscal years 2008 through 2012 inclusive, costs in
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1 the amount of $200,000,000 in fiscal year 2008, reducing
2 by $40,000,000 in each fiscal year thereafter until this
3 exemption is eliminated. If said system generated revenues
4 are less than 50% of said costs, the Board shall remit an
5 amount equal to the amount of the deficit to the State;
6 however, due to the fiscal impacts from the COVID-19
7 pandemic, for fiscal years 2021, 2022, 2023, 2024, 2025,
8 and 2026, no such payment shall be required. The Treasurer
9 shall deposit any such payment in the Road Fund; and
10 (ii) whether, beginning with the 2007 fiscal year, the
11 aggregate of all fares charged and received for ADA
12 paratransit services equals the system generated ADA
13 paratransit services revenue recovery ratio percentage of
14 the aggregate of all costs of providing such ADA
15 paratransit services.
16 (h) If the Authority makes any payment to the State under
17 paragraph (g), the Authority shall reduce the amount provided
18 to a Service Board from funds transferred under paragraph (a)
19 in proportion to the amount by which that Service Board failed
20 to meet its required system generated revenues recovery ratio.
21 A Service Board which is affected by a reduction in funds under
22 this paragraph shall submit to the Authority concurrently with
23 its next due quarterly report a revised budget incorporating
24 the reduction in funds. The revised budget must meet the
25 criteria specified in clauses (i) through (vi) of Section
26 4.11(b)(2). The Board shall review and act on the revised
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1 budget as provided in Section 4.11(b)(3).
2 (Source: P.A. 103-281, eff. 1-1-24; 103-588, eff. 6-5-24;
3 104-434, eff. 11-21-25.)
4 (Text of Section after amendment by P.A. 104-457)
5 Sec. 4.09. Public Transportation Fund and the Northern
6 Illinois Transit Authority Occupation and Use Tax Replacement
7 Fund.
8 (a)(1) Except as otherwise provided in paragraph (4), as
9 soon as possible after the first day of each month, beginning
10 July 1, 1984, upon certification of the Department of Revenue,
11 the Comptroller shall order transferred and the Treasurer
12 shall transfer from the General Revenue Fund to a special fund
13 in the State treasury to be known as the Public Transportation
14 Fund an amount equal to 25% of the net revenue, before the
15 deduction of the serviceman and retailer discounts pursuant to
16 Section 9 of the Service Occupation Tax Act and Section 3 of
17 the Retailers' Occupation Tax Act, realized from any tax
18 imposed by the Authority pursuant to Sections 4.03 and 4.03.1
19 and 25% of the amounts deposited into the Northern Illinois
20 Transit Authority tax fund created by Section 4.03 of this
21 Act, from the County and Mass Transit District Fund as
22 provided in Section 6z-20 of the State Finance Act and 25% of
23 the amounts deposited into the Northern Illinois Transit
24 Authority Occupation and Use Tax Replacement Fund from the
25 State and Local Sales Tax Reform Fund as provided in Section
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1 6z-17 of the State Finance Act.
2 On the first day of the month following the date that the
3 Department of Revenue receives revenues from increased taxes
4 under Section 4.03(m) as authorized by Public Act 95-708 and
5 until the first day of the month following the date that the
6 Department receives revenues from increased taxes under
7 Section 4.03(m) as authorized by Public Act 104-457 this
8 amendatory Act of the 104th General Assembly, in lieu of the
9 transfers authorized in the preceding sentence, upon
10 certification of the Department of Revenue, the Comptroller
11 shall order transferred and the Treasurer shall transfer from
12 the General Revenue Fund to the Public Transportation Fund an
13 amount equal to 25% of the net revenue, before the deduction of
14 the serviceman and retailer discounts pursuant to Section 9 of
15 the Service Occupation Tax Act and Section 3 of the Retailers'
16 Occupation Tax Act, realized from (i) 80% of the proceeds of
17 any tax imposed by the Authority at a rate of 1.25% in Cook
18 County, (ii) 75% of the proceeds of any tax imposed by the
19 Authority at the rate of 1% in Cook County, and (iii) one-third
20 of the proceeds of any tax imposed by the Authority at the rate
21 of 0.75% in the Counties of DuPage, Kane, Lake, McHenry, and
22 Will, all pursuant to Section 4.03, and 25% of the net revenue
23 realized from any tax imposed by the Authority pursuant to
24 Section 4.03.1, and 25% of the amounts deposited into the
25 Regional Transportation Authority tax fund created by Section
26 4.03 of this Act from the County and Mass Transit District Fund
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1 as provided in Section 6z-20 of the State Finance Act, and 25%
2 of the amounts deposited into the Northern Illinois Transit
3 Regional Transportation Authority Occupation and Use Tax
4 Replacement Fund from the State and Local Sales Tax Reform
5 Fund as provided in Section 6z-17 of the State Finance Act.
6 On the first day of the month following the date that the
7 Department of Revenue receives revenues from increased taxes
8 under Section 4.03(m) as authorized by Public Act 104-457 this
9 amendatory Act of the 104th General Assembly, in lieu of the
10 transfers authorized in the preceding sentences, upon
11 certification of the Department of Revenue, the Comptroller
12 shall order transferred and the Treasurer shall transfer from
13 the General Revenue Fund to the Public Transportation Fund an
14 amount equal to 25% of the net revenue, before the deduction of
15 the serviceman and retailer discounts pursuant to Section 9 of
16 the Service Occupation Tax Act and Section 3 of the Retailers'
17 Occupation Tax Act, realized from (i) two-thirds of the
18 proceeds of any tax imposed by the Authority at a rate of 1.5%
19 in Cook County, (ii) 60% of the proceeds of any tax imposed by
20 the Authority at the rate of 1.25% in Cook County, and (iii)
21 25% of the proceeds of any tax imposed by the Authority at the
22 rate of 1% in the Counties of DuPage, Kane, Lake, McHenry, and
23 Will, all pursuant to Section 4.03, and 25% of the net revenue
24 realized from any tax imposed by the Authority pursuant to
25 Section 4.03.1, and 25% of the amounts deposited into the
26 Northern Illinois Transit Authority tax fund created by
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1 Section 4.03 of this Act from the County and Mass Transit
2 District Fund as provided in Section 6z-20 of the State
3 Finance Act, and 25% of the amounts deposited into the
4 Northern Illinois Transit Authority Occupation and Use Tax
5 Replacement Fund from the State and Local Sales Tax Reform
6 Fund as provided in Section 6z-17 of the State Finance Act.
7 As used in this Section, net revenue realized for a month
8 shall be the revenue collected by the State pursuant to
9 Sections 4.03 and 4.03.1 during the previous month from within
10 the metropolitan region, less the amount paid out during that
11 same month as refunds to taxpayers for overpayment of
12 liability in the metropolitan region under Sections 4.03 and
13 4.03.1.
14 Notwithstanding any provision of law to the contrary,
15 beginning on July 6, 2017 (the effective date of Public Act
16 100-23), those amounts required under this paragraph (1) of
17 subsection (a) to be transferred by the Treasurer into the
18 Public Transportation Fund from the General Revenue Fund shall
19 be directly deposited into the Public Transportation Fund as
20 the revenues are realized from the taxes indicated.
21 (2) Except as otherwise provided in paragraph (4), on
22 February 1, 2008 2009 (the first day of the month following the
23 effective date of Public Act 95-708) and each month
24 thereafter, upon certification by the Department of Revenue,
25 the Comptroller shall order transferred and the Treasurer
26 shall transfer from the General Revenue Fund to the Public
HB2949 Enrolled - 535 - LRB104 09328 BDA 19386 b
1 Transportation Fund an amount equal to 5% of the net revenue,
2 before the deduction of the serviceman and retailer discounts
3 pursuant to Section 9 of the Service Occupation Tax Act and
4 Section 3 of the Retailers' Occupation Tax Act, realized from
5 any tax imposed by the Authority pursuant to Sections 4.03 and
6 4.03.1 and certified by the Department of Revenue under
7 Section 4.03(n) of this Act to be paid to the Authority and 5%
8 of the amounts deposited into the Northern Illinois Transit
9 Authority tax fund created by Section 4.03 of this Act from the
10 County and Mass Transit District Fund as provided in Section
11 6z-20 of the State Finance Act, and 5% of the amounts deposited
12 into the Northern Illinois Transit Authority Occupation and
13 Use Tax Replacement Fund from the State and Local Sales Tax
14 Reform Fund as provided in Section 6z-17 of the State Finance
15 Act, and 5% of the revenue realized by the Chicago Transit
16 Authority as financial assistance from the City of Chicago
17 from the proceeds of any tax imposed by the City of Chicago
18 under Section 8-3-19 of the Illinois Municipal Code.
19 Notwithstanding any provision of law to the contrary,
20 beginning on July 6, 2017 (the effective date of Public Act
21 100-23), those amounts required under this paragraph (2) of
22 subsection (a) to be transferred by the Treasurer into the
23 Public Transportation Fund from the General Revenue Fund shall
24 be directly deposited into the Public Transportation Fund as
25 the revenues are realized from the taxes indicated.
26 (3) Except as otherwise provided in paragraph (4), as soon
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1 as possible after the first day of January, 2009 and each month
2 thereafter and until the first day of the month following the
3 date that the Department receives revenues from increased
4 taxes under Section 4.03(m) as authorized by this amendatory
5 Act of the 104th General Assembly, upon certification of the
6 Department of Revenue with respect to the taxes collected
7 under Section 4.03, the Comptroller shall order transferred
8 and the Treasurer shall transfer from the General Revenue Fund
9 to the Public Transportation Fund an amount equal to 25% of the
10 net revenue, before the deduction of the serviceman and
11 retailer discounts pursuant to Section 9 of the Service
12 Occupation Tax Act and Section 3 of the Retailers' Occupation
13 Tax Act, realized from (i) 20% of the proceeds of any tax
14 imposed by the Authority at a rate of 1.25% in Cook County,
15 (ii) 25% of the proceeds of any tax imposed by the Authority at
16 the rate of 1% in Cook County, and (iii) one-third of the
17 proceeds of any tax imposed by the Authority at the rate of
18 0.75% in the Counties of DuPage, Kane, Lake, McHenry, and
19 Will, all pursuant to Section 4.03, and the Comptroller shall
20 order transferred and the Treasurer shall transfer from the
21 General Revenue Fund to the Public Transportation Fund (iv) an
22 amount equal to 25% of the revenue realized by the Chicago
23 Transit Authority as financial assistance from the City of
24 Chicago from the proceeds of any tax imposed by the City of
25 Chicago under Section 8-3-19 of the Illinois Municipal Code.
26 On the first day of the month following the date that the
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1 Department receives revenues from increased taxes under
2 Section 4.03(m) as authorized by Public Act 104-457 this
3 amendatory Act of the 104th General Assembly, upon
4 certification of the Department of Revenue with respect to the
5 taxes collected under Section 4.03, the Comptroller shall
6 order transferred and the Treasurer shall transfer from the
7 General Revenue Fund to the Public Transportation Fund an
8 amount equal to 25% of the net revenue, before the deduction of
9 the serviceman and retailer discounts pursuant to Section 9 of
10 the Service Occupation Tax Act and Section 3 of the Retailers'
11 Occupation Tax Act, realized from (i) one-sixth of the
12 proceeds of any tax imposed by the Authority at a rate of 1.5%
13 in Cook County, (ii) 20% of the proceeds of any tax imposed by
14 the Authority at the rate of 1.25% in Cook County, and (iii)
15 25% of the proceeds of any tax imposed by the Authority at the
16 rate of 1% in the Counties of DuPage, Kane, Lake, McHenry, and
17 Will, all pursuant to Section 4.03, and the Comptroller shall
18 order transferred and the Treasurer shall transfer from the
19 General Revenue Fund to the Public Transportation Fund (iv) an
20 amount equal to 25% of the revenue realized by the Chicago
21 Transit Authority as financial assistance from the City of
22 Chicago from the proceeds of any tax imposed by the City of
23 Chicago under Section 8-3-19 of the Illinois Municipal Code.
24 Notwithstanding any provision of law to the contrary,
25 beginning on July 6, 2017 (the effective date of Public Act
26 100-23), those amounts required under this paragraph (3) of
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1 subsection (a) to be transferred by the Treasurer into the
2 Public Transportation Fund from the General Revenue Fund shall
3 be directly deposited into the Public Transportation Fund as
4 the revenues are realized from the taxes indicated.
5 (4) Notwithstanding any provision of law to the contrary,
6 for the State fiscal year beginning July 1, 2024 and each State
7 fiscal year thereafter, the first $150,000,000 that would have
8 otherwise been transferred from the General Revenue Fund and
9 deposited into the Public Transportation Fund as provided in
10 paragraphs (1), (2), and (3) of this subsection (a) shall
11 instead be transferred from the Road Fund by the Treasurer
12 upon certification by the Department of Revenue and order of
13 the Comptroller. For the State fiscal year beginning July 1,
14 2024, only, the next $75,000,000 that would have otherwise
15 been transferred from the General Revenue Fund and deposited
16 into the Public Transportation Fund as provided in paragraphs
17 (1), (2), and (3) of this subsection (a) shall instead be
18 transferred from the Road Fund and deposited into the Public
19 Transportation Fund by the Treasurer upon certification by the
20 Department of Revenue and order of the Comptroller. The funds
21 authorized and transferred pursuant to Public Act 103-588 this
22 amendatory Act of the 103rd General Assembly are not intended
23 or planned for road construction projects. For the State
24 fiscal year beginning July 1, 2024, only, the next $50,000,000
25 that would have otherwise been transferred from the General
26 Revenue Fund and deposited into the Public Transportation Fund
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1 as provided in paragraphs (1), (2), and (3) of this subsection
2 (a) shall instead be transferred from the Underground Storage
3 Tank Fund and deposited into the Public Transportation Fund by
4 the Treasurer upon certification by the Department of Revenue
5 and order of the Comptroller. The remaining balance shall be
6 deposited each State fiscal year as otherwise provided in
7 paragraphs (1), (2), and (3) of this subsection (a).
8 (5) (Blank).
9 (6) (Blank).
10 (7) For State fiscal year 2020 only, notwithstanding any
11 provision of law to the contrary, the total amount of revenue
12 and deposits under this Section attributable to revenues
13 realized during State fiscal year 2020 shall be reduced by 5%.
14 (8) For State fiscal year 2021 only, notwithstanding any
15 provision of law to the contrary, the total amount of revenue
16 and deposits under this Section attributable to revenues
17 realized during State fiscal year 2021 shall be reduced by 5%.
18 (b)(1) All moneys deposited in the Public Transportation
19 Fund and the Northern Illinois Transit Authority Occupation
20 and Use Tax Replacement Fund, whether deposited pursuant to
21 this Section or otherwise, are allocated to the Authority,
22 except for amounts appropriated to the Office of the Executive
23 Inspector General as authorized by subsection (h) of Section
24 4.03.3 and amounts transferred to the Audit Expense Fund
25 pursuant to Section 6z-27 of the State Finance Act. The
26 Comptroller, as soon as possible after each monthly transfer
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1 provided in this Section and after each deposit into the
2 Public Transportation Fund, shall order the Treasurer to pay
3 to the Authority out of the Public Transportation Fund the
4 amount so transferred or deposited. Any Additional State
5 Assistance and Additional Financial Assistance paid to the
6 Authority under this Section shall be expended by the
7 Authority for its purposes as provided in this Act. The
8 balance of the amounts paid to the Authority from the Public
9 Transportation Fund shall be expended by the Authority as
10 provided in Section 4.03.3. The Comptroller, as soon as
11 possible after each deposit into the Northern Illinois Transit
12 Authority Occupation and Use Tax Replacement Fund provided in
13 this Section and, in Section 6z-17 of the State Finance Act,
14 shall order the Treasurer to pay to the Authority out of the
15 Northern Illinois Transit Authority Occupation and Use Tax
16 Replacement Fund the amount so deposited. Such amounts paid to
17 the Authority may be expended by it for its purposes as
18 provided in this Act. The provisions directing the
19 distributions from the Public Transportation Fund and the
20 Northern Illinois Transit Authority Occupation and Use Tax
21 Replacement Fund provided for in this Section shall constitute
22 an irrevocable and continuing appropriation of all amounts as
23 provided herein. The State Treasurer and State Comptroller are
24 hereby authorized and directed to make distributions as
25 provided in this Section.
26 (2) Provided, however, no moneys deposited under
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1 subsection (a) of this Section shall be paid from the Public
2 Transportation Fund to the Authority or its assignee for any
3 fiscal year until the Authority has certified to the Governor,
4 the Comptroller, and the Mayor of the City of Chicago that it
5 has adopted for that fiscal year an Annual Budget and 2-Year
6 Financial Plan meeting the requirements in Section 4.01(b).
7 (3) For the purposes of this Section, beginning in Fiscal
8 Year 2027, the General Assembly shall appropriate an amount
9 from the Public Transportation Fund equal to the sum total of
10 funds projected to be paid to the participants under Section 9
11 of the Use Tax Act, Section 9 of the Service Use Tax Act,
12 Section 9 of the Service Occupation Tax Act, and Section 3 of
13 the Retailers' Occupation Tax Act. If the General Assembly
14 fails to make appropriations sufficient to cover the amounts
15 projected to be paid under Section 9 of the Use Tax Act,
16 Section 9 of the Service Use Tax Act, Section 9 of the Service
17 Occupation Tax Act and Section 3 of the Retailers' Occupation
18 Tax Act, then this Act shall constitute an irrevocable and
19 continuing appropriation from the Public Transportation Fund
20 of all amounts necessary for those purposes.
21 (c) In recognition of the efforts of the Authority to
22 enhance the mass transportation facilities under its control,
23 the State shall provide financial assistance ("Additional
24 State Assistance") in excess of the amounts transferred to the
25 Authority from the General Revenue Fund under subsection (a)
26 of this Section. Additional State Assistance shall be
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1 calculated as provided in subsection (d), but shall in no
2 event exceed the following specified amounts with respect to
3 the following State fiscal years:
4 1990 $5,000,000;
5 1991 $5,000,000;
6 1992 $10,000,000;
7 1993 $10,000,000;
8 1994 $20,000,000;
9 1995 $30,000,000;
10 1996 $40,000,000;
11 1997 $50,000,000;
12 1998 $55,000,000; and
13 each year thereafter $55,000,000.
14 (c-5) The State shall provide financial assistance
15 ("Additional Financial Assistance") in addition to the
16 Additional State Assistance provided by subsection (c) and the
17 amounts transferred to the Authority from the General Revenue
18 Fund under subsection (a) of this Section. Additional
19 Financial Assistance provided by this subsection shall be
20 calculated as provided in subsection (d), but shall in no
21 event exceed the following specified amounts with respect to
22 the following State fiscal years:
23 2000 $0;
24 2001 $16,000,000;
25 2002 $35,000,000;
26 2003 $54,000,000;
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1 2004 $73,000,000;
2 2005 $93,000,000; and
3 each year thereafter $100,000,000.
4 (d) Beginning with State fiscal year 1990 and continuing
5 for each State fiscal year thereafter, the Authority shall
6 annually certify to the State Comptroller and State Treasurer,
7 separately with respect to each of subdivisions (g)(2) and
8 (g)(3) of Section 4.04 of this Act, the following amounts:
9 (1) The amount necessary and required, during the
10 State fiscal year with respect to which the certification
11 is made, to pay its obligations for debt service on all
12 outstanding bonds or notes issued by the Authority under
13 subdivisions (g)(2) and (g)(3) of Section 4.04 of this
14 Act.
15 (2) An estimate of the amount necessary and required
16 to pay its obligations for debt service for any bonds or
17 notes which the Authority anticipates it will issue under
18 subdivisions (g)(2) and (g)(3) of Section 4.04 during that
19 State fiscal year.
20 (3) Its debt service savings during the preceding
21 State fiscal year from refunding or advance refunding of
22 bonds or notes issued under subdivisions (g)(2) and (g)(3)
23 of Section 4.04.
24 (4) The amount of interest, if any, earned by the
25 Authority during the previous State fiscal year on the
26 proceeds of bonds or notes issued pursuant to subdivisions
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1 (g)(2) and (g)(3) of Section 4.04, other than refunding or
2 advance refunding bonds or notes.
3 The certification shall include a specific schedule of
4 debt service payments, including the date and amount of each
5 payment for all outstanding bonds or notes and an estimated
6 schedule of anticipated debt service for all bonds and notes
7 it intends to issue, if any, during that State fiscal year,
8 including the estimated date and estimated amount of each
9 payment.
10 Immediately upon the issuance of bonds for which an
11 estimated schedule of debt service payments was prepared, the
12 Authority shall file an amended certification with respect to
13 item (2) above, to specify the actual schedule of debt service
14 payments, including the date and amount of each payment, for
15 the remainder of the State fiscal year.
16 On the first day of each month of the State fiscal year in
17 which there are bonds outstanding with respect to which the
18 certification is made, the State Comptroller shall order
19 transferred and the State Treasurer shall transfer from the
20 Road Fund to the Public Transportation Fund the Additional
21 State Assistance and Additional Financial Assistance in an
22 amount equal to the aggregate of (i) one-twelfth of the sum of
23 the amounts certified under items (1) and (3) above less the
24 amount certified under item (4) above, plus (ii) the amount
25 required to pay debt service on bonds and notes issued during
26 the fiscal year, if any, divided by the number of months
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1 remaining in the fiscal year after the date of issuance, or
2 some smaller portion as may be necessary under subsection (c)
3 or (c-5) of this Section for the relevant State fiscal year,
4 plus (iii) any cumulative deficiencies in transfers for prior
5 months, until an amount equal to the sum of the amounts
6 certified under items (1) and (3) above, plus the actual debt
7 service certified under item (2) above, less the amount
8 certified under item (4) above, has been transferred; except
9 that these transfers are subject to the following limits:
10 (A) In no event shall the total transfers in any State
11 fiscal year relating to outstanding bonds and notes issued
12 by the Authority under subdivision (g)(2) of Section 4.04
13 exceed the lesser of the annual maximum amount specified
14 in subsection (c) or the sum of the amounts certified
15 under items (1) and (3) above, plus the actual debt
16 service certified under item (2) above, less the amount
17 certified under item (4) above, with respect to those
18 bonds and notes.
19 (B) In no event shall the total transfers in any State
20 fiscal year relating to outstanding bonds and notes issued
21 by the Authority under subdivision (g)(3) of Section 4.04
22 exceed the lesser of the annual maximum amount specified
23 in subsection (c-5) or the sum of the amounts certified
24 under items (1) and (3) above, plus the actual debt
25 service certified under item (2) above, less the amount
26 certified under item (4) above, with respect to those
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1 bonds and notes.
2 The term "outstanding" does not include bonds or notes for
3 which refunding or advance refunding bonds or notes have been
4 issued.
5 (e) Neither Additional State Assistance nor Additional
6 Financial Assistance may be pledged, either directly or
7 indirectly as general revenues of the Authority, as security
8 for any bonds issued by the Authority. The Authority may not
9 assign its right to receive Additional State Assistance or
10 Additional Financial Assistance, or direct payment of
11 Additional State Assistance or Additional Financial
12 Assistance, to a trustee or any other entity for the payment of
13 debt service on its bonds.
14 (f) The certification required under subsection (d) with
15 respect to outstanding bonds and notes of the Authority shall
16 be filed as early as practicable before the beginning of the
17 State fiscal year to which it relates. The certification shall
18 be revised as may be necessary to accurately state the debt
19 service requirements of the Authority.
20 (g) (Blank)., and 2026
21 (h) (Blank).
22 (Source: P.A. 103-281, eff. 1-1-24; 103-588, eff. 6-5-24;
23 104-434, eff. 11-21-25; 104-457, eff. 6-1-26; revised 1-7-26.)
24 Section 5-80. The School Code is amended by changing
25 Sections 2-3.170 and 14-7.05 and by adding Section 29-5.3 as
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1 follows:
2 (105 ILCS 5/2-3.170)
3 Sec. 2-3.170. Property tax relief pool grants.
4 (a) As used in this Section,
5 "EAV" means equalized assessed valuation as defined under
6 Section 18-8.15 of this Code.
7 "Property tax multiplier" equals one minus the square of
8 the school district's Local Capacity Percentage, as defined in
9 Section 18-8.15 of this Code.
10 "Local capacity percentage multiplier" means one minus the
11 school district's Local Capacity Percentage, as defined in
12 Section 18-8.15.
13 "State Board" means the State Board of Education.
14 (b) Subject to appropriation, the State Board shall
15 provide grants to eligible school districts that provide tax
16 relief to the school district's residents, which may be no
17 greater than 1% of EAV for a unit district, 0.69% of EAV for an
18 elementary school district, or 0.31% of EAV for a high school
19 district, as provided in this Section.
20 (b-5) School districts may apply for property tax relief
21 under this Section concurrently to setting their levy for the
22 fiscal year. The intended relief may not be greater than 1% of
23 the EAV for a unit district, 0.69% of the EAV for an elementary
24 school district, or 0.31% of the EAV for a high school
25 district, multiplied by the school district's local capacity
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1 percentage multiplier. The State Board shall process
2 applications for relief, providing a grant to those districts
3 with the highest adjusted operating tax rate, as determined by
4 those districts with the highest percentage of the simple
5 average adjusted operating tax rate of districts of the same
6 type, either elementary, high school, or unit, first, in an
7 amount equal to the intended relief multiplied by the property
8 tax multiplier. The State Board shall provide grants to school
9 districts in order of priority until the property tax relief
10 pool is exhausted. If more school districts apply for relief
11 under this subsection than there are funds available, the
12 State Board must distribute the grants and prorate any
13 remaining funds to the final school district that qualifies
14 for grant relief. The abatement amount for that district must
15 be equal to the grant amount divided by the property tax
16 multiplier.
17 If a school district receives the State Board's approval
18 of a grant under this Section by March 1 of the fiscal year,
19 the school district shall present a duly authorized and
20 approved abatement resolution by March 30 of the fiscal year
21 to the county clerk of each county in which the school files
22 its levy, authorizing the county clerk to lower the school
23 district's levy by the amount designated in its application to
24 the State Board. When the preceding requisites are satisfied,
25 the county clerk shall reduce the amount collected for the
26 school district by the amount indicated in the school
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1 district's abatement resolution for that fiscal year.
2 (c) (Blank).
3 (d) School districts seeking grants under this Section
4 shall apply to the State Board each year. All applications to
5 the State Board for grants shall include the amount of the tax
6 relief intended by the school district.
7 (e) Each year, based on the most recent available data
8 provided by school districts pursuant to Section 18-8.15 of
9 this Code, the State Board shall calculate the order of
10 priority for grant eligibility under subsection (b-5) and
11 publish a list of the school districts eligible for relief.
12 The State Board shall provide grants in the manner provided
13 under subsection (b-5).
14 (f) The State Board shall publish a final list of eligible
15 grant recipients and provide payment of the grants by March 1
16 of each year.
17 (g) If notice of eligibility from the State Board is
18 received by a school district by March 1, then by March 30, the
19 school district shall file an abatement of its property tax
20 levy in an amount equal to the grant received under this
21 Section divided by the property tax multiplier. Payment of all
22 grant amounts shall be made by June 1 each fiscal year. The
23 State Superintendent of Education shall establish the timeline
24 in such cases in which notice cannot be made by March 1.
25 (h) The total property tax relief allowable to a school
26 district under this Section shall be calculated based on the
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1 total amount of reduction in the school district's aggregate
2 extension. The total grant shall be equal to the reduction,
3 multiplied by the property tax multiplier. The reduction shall
4 be equal to 1% of a district's EAV for a unit school district,
5 0.69% for an elementary school district, or 0.31% for a high
6 school district, multiplied by the school district's local
7 capacity percentage multiplier.
8 (i) If the State Board does not expend all appropriations
9 allocated pursuant to this Section, then any remaining funds
10 shall be allocated pursuant to Section 18-8.15 of this Code.
11 (j) The State Board shall prioritize payments under
12 Section 18-8.15 of this Code over payments under this Section,
13 if necessary.
14 (k) Any grants received by a school district shall be
15 included in future calculations of that school district's Base
16 Funding Minimum under Section 18-8.15 of this Code. Beginning
17 with Fiscal Year 2020 and through Fiscal Year 2026, if a school
18 district receives a grant under this Section, the school
19 district must present to the county clerk a duly authorized
20 and approved abatement resolution by March 30 for the year in
21 which the school district receives the grant and the
22 successive fiscal year following the receipt of the grant,
23 authorizing the county clerk to lower the school district's
24 levy by the amount designated in its original application to
25 the State Board. Beginning with Fiscal Year 2027, if a school
26 district receives a grant under this Section, the school
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1 district must present to the county clerk a duly authorized
2 and approved abatement resolution by March 30 for the year in
3 which the school district receives the grant and the 2
4 successive fiscal years following the receipt of the grant,
5 authorizing the county clerk to lower the school district's
6 levy by the amount designated in its original application to
7 the State Board. After receiving a resolution, the county
8 clerk must reduce the amount collected for the school district
9 by the amount indicated in the school district's abatement
10 resolution for that fiscal year. If a school district does not
11 abate in this amount for the successive fiscal year, the grant
12 amount may not be included in the school district's Base
13 Funding Minimum under Section 18-8.15 in the fiscal year
14 following the tax year in which the abatement is not
15 authorized and in any future fiscal year thereafter, and the
16 county clerk must notify the State Board of the increase no
17 later 30 days after it occurs.
18 (l) In the immediate 3 2 consecutive tax years following
19 receipt of a Property Tax Pool Relief Grant, the aggregate
20 extension base of any school district receiving a grant under
21 this Section, for purposes of the Property Tax Extension
22 Limitation Law, shall include the tax relief the school
23 district provided in the previous taxable year under this
24 Section.
25 (Source: P.A. 103-780, eff. 8-2-24.)
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1 (105 ILCS 5/14-7.05)
2 Sec. 14-7.05. Placement in residential facility; payment
3 of educational costs. For any student with a disability in a
4 residential facility placement made or paid for by an Illinois
5 public State agency or made by any court in this State, the
6 school district of residence as determined pursuant to this
7 Article is responsible for the costs of educating the child
8 and shall be reimbursed for those costs in accordance with
9 this Code. Subject to this Section and relevant State
10 appropriation, the resident district's financial
11 responsibility and reimbursement must be calculated in
12 accordance with the provisions of Section 14-7.02 of this
13 Code. In those instances in which a district receives a block
14 grant pursuant to Article 1D of this Code, the district's
15 financial responsibility is limited to the actual educational
16 costs of the placement, which must be paid by the district from
17 its block grant appropriation. Resident district financial
18 responsibility and reimbursement applies for both residential
19 facilities that are approved by the State Board of Education
20 and non-approved facilities, subject to the requirements of
21 this Section. The Illinois placing agency or court remains
22 responsible for funding the residential portion of the
23 placement and for notifying the resident district prior to the
24 placement, except in emergency situations. For a child
25 residing in a long-term, acute care facility serving a
26 majority of patients who are (i) minor children and (ii)
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1 Medicaid-eligible in West Harvey-Dixmoor Public Schools
2 District 147 or Thornton Township High School District 205,
3 the following shall apply:
4 (1) If the child is not currently enrolled in a school
5 district or if the resident school district is unknown,
6 the appropriate resident school district must be
7 identified and the child must be enrolled in that district
8 prior to the placement of the child, except in emergency
9 situations. The residential facility shall require the
10 parent or guardian of the child to sign a contract upon
11 placement in the residential facility affirming that the
12 parent or guardian understands the parent's or guardian's
13 obligations under State law, including the obligation to
14 enroll the child in the appropriate school district of
15 residence at time of placement or upon the child reaching
16 the age of 3. The identified school district of residence
17 under this Article may not deny enrollment on the basis of
18 the child's placement.
19 (2) For the 2025-2026 school year and every school
20 year thereafter, for a child with an out-of-state resident
21 district whose out-of-state resident district has refused
22 to enroll the child in the district, despite being
23 contacted by both the nonpublic school within the
24 applicable facility and the State Board of Education, the
25 resident district shall be the student's most recent
26 resident district in Illinois and that resident district
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1 shall be the responsible payor. The reimbursement of
2 receipts paid under these circumstances shall be paid out
3 of the line item as found in Section 14-7.03 18-3 of this
4 Code.
5 (3) For fiscal year 2027 only, subject to
6 appropriation, the equivalent of each applicable child's
7 tuition receipts for the 2025-2026 school year, as found
8 in paragraph (1), shall be paid to the resident district
9 determined by this Section. The provisions of this
10 paragraph (3), other than this sentence, are inoperative
11 after June 30, 2027.
12 The residential facility in which the student is placed shall
13 notify the resident district of the student's enrollment as
14 soon as practicable after the placement. Failure of the
15 placing agency or court to notify the resident district prior
16 to the placement does not absolve the resident district of
17 financial responsibility for the educational costs of the
18 placement; however, the resident district shall not become
19 financially responsible unless and until it receives written
20 notice of the placement by either the placing agency, court,
21 or residential facility. The placing agency or parent shall
22 request an individualized education program (IEP) meeting from
23 the resident district if the placement would entail additional
24 educational services beyond the student's current IEP. The
25 district of residence shall retain control of the IEP process,
26 and any changes to the IEP must be done in compliance with the
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1 federal Individuals with Disabilities Education Act.
2 Prior to the placement of a child in an out-of-state
3 special education residential facility, the placing agency or
4 court must refer to the child or the child's parent or guardian
5 the option to place the child in a special education
6 residential facility located within this State, if any, that
7 provides treatment and services comparable to those provided
8 by the out-of-state special education residential facility.
9 The placing agency or court must review annually the placement
10 of a child in an out-of-state special education residential
11 facility. As a part of the review, the placing agency or court
12 must refer to the child or the child's parent or guardian the
13 option to place the child in a comparable special education
14 residential facility located within this State, if any.
15 Payments shall be made by the resident district to the
16 entity providing the educational services, whether the entity
17 is the residential facility or the school district wherein the
18 facility is located, no less than once per quarter unless
19 otherwise agreed to in writing by the parties.
20 A residential facility providing educational services
21 within the facility, but not approved by the State Board of
22 Education, is required to demonstrate proof to the State Board
23 of (i) appropriate licensure of teachers for the student
24 population, (ii) age-appropriate curriculum, (iii) enrollment
25 and attendance data, and (iv) the ability to implement the
26 child's IEP. A school district is under no obligation to pay
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1 such a residential facility unless and until such proof is
2 provided to the State Board's satisfaction.
3 When a dispute arises over the determination of the
4 district of residence under this Section, any person or
5 entity, including without limitation a school district or
6 residential facility, may make a written request for a
7 residency decision to the State Superintendent of Education,
8 who, upon review of materials submitted and any other items of
9 information he or she may request for submission, shall issue
10 his or her decision in writing. The decision of the State
11 Superintendent of Education is final.
12 (Source: P.A. 104-202, eff. 8-15-25.)
13 (105 ILCS 5/29-5.3 new)
14 Sec. 29-5.3. Transportation funding study. The State Board
15 of Education shall, from appropriations enacted for State
16 Fiscal Year 2027, conduct a study on best funding practices
17 for regular, vocational, and special education transportation.
18 The study shall consider, but shall not be limited to, any
19 potential impacts of incorporating the transportation
20 reimbursements currently mandated by this Code into the
21 evidence-based funding formula provided under Section 18-8.15
22 of this Code.
23 Section 5-85. The Illinois Insurance Code is amended by
24 changing Section 513b2 as follows:
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1 (215 ILCS 5/513b2)
2 Sec. 513b2. Licensure requirements.
3 (a) Beginning on July 1, 2020, to conduct business in this
4 State, a pharmacy benefit manager must register with the
5 Director. To initially register or renew a registration, a
6 pharmacy benefit manager shall submit:
7 (1) A nonrefundable fee not to exceed $500.
8 (2) A copy of the registrant's corporate charter,
9 articles of incorporation, or other charter document.
10 (3) A completed registration form adopted by the
11 Director containing:
12 (A) The name and address of the registrant.
13 (B) The name, address, and official position of
14 each officer and director of the registrant.
15 (b) The registrant shall report any change in information
16 required under this Section to the Director in writing within
17 60 days after the change occurs.
18 (c) Upon receipt of a completed registration form, the
19 required documents, and the registration fee, the Director
20 shall issue a registration certificate. The certificate may be
21 in paper or electronic form, and shall clearly indicate the
22 expiration date of the registration. Registration certificates
23 are nontransferable.
24 (d) A registration certificate is valid for 2 years after
25 its date of issue. The Director shall adopt by rule an initial
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1 registration fee not to exceed $500 and a registration renewal
2 fee not to exceed $500, both of which shall be nonrefundable.
3 Total fees may not exceed the cost of administering this
4 Section.
5 (e) The Department shall adopt any rules necessary to
6 implement this Section.
7 (f) On or before August 1, 2025, the pharmacy benefit
8 manager shall submit a report to the Department that lists the
9 name of each health benefit plan it administers, provides the
10 number of Illinois residents who are covered individuals for
11 each health benefit plan as of the date of submission, and
12 provides the total number of Illinois residents who are
13 covered individuals across all health benefit plans the
14 pharmacy benefit manager administers. On or before September
15 1, 2025, a registered pharmacy benefit manager, as a condition
16 of its authority to transact business in this State, must
17 submit to the Department an amount equal to $15 or an alternate
18 amount as determined by the Director by rule per covered
19 individual enrolled by the pharmacy benefit manager in this
20 State, as detailed in the report submitted to the Department
21 under this subsection, during the preceding calendar year. On
22 or before September 1, 2026 and each September 1 thereafter,
23 payments submitted under this subsection shall be based on the
24 number of Illinois residents who are covered individuals
25 reported to the Department in Section 513b1.1.
26 If a pharmacy benefit manager submitted a payment or
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1 failed to submit a payment under this subsection by September
2 2, 2025, and if the amount paid or the failure to pay was based
3 on the pharmacy benefit manager's determination of
4 applicability or inapplicability to any of its health benefit
5 plans or covered individuals in a manner contrary to the
6 requirements clarified by this amendatory Act of the 104th
7 General Assembly, then the pharmacy benefit manager shall
8 submit a revised report under this subsection by December 1,
9 2025 in conformity with these clarified requirements. The
10 revised report shall relate to health benefit plans and
11 Illinois residents who were covered individuals as of the date
12 of the previous report. When submitting the revised report,
13 the pharmacy benefit manager shall identify the types of
14 health benefit plans and covered individuals that it has added
15 or removed from its previous report because of the
16 clarification of applicability. Additionally:
17 (1) If the revised report indicates that the total
18 number of Illinois residents who were covered individuals
19 was too low in the previous report, the pharmacy benefit
20 manager shall pay the difference to the Department by
21 January 2, 2026.
22 (2) If the revised report indicates that the total
23 number of Illinois residents who were covered individuals
24 was too high in the previous report, the pharmacy benefit
25 manager may request a refund from the Department to the
26 extent provided in subsection (h). The refund request
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1 shall be included with the submission of the revised
2 report on or before December 1, 2025.
3 (g) All amounts collected under this Section shall be
4 deposited into the Prescription Drug Affordability Fund, which
5 is hereby created as a special fund in the State treasury. Of
6 the amounts collected under this Section each fiscal year, at
7 the direction of the Department, the Comptroller shall direct
8 and the Treasurer shall transfer the first $25,000,000 into
9 the DCEO Projects Fund for grants to support pharmacies under
10 Section 605-70 of the Department of Commerce and Economic
11 Opportunity Law; then, at the direction of the Department, the
12 Comptroller shall direct and the Treasurer shall transfer the
13 remainder of the amounts in excess of $1,500,000 collected
14 under this Section into the General Revenue Fund.
15 (h) Whenever it appears to the satisfaction of the
16 Director that because of some mistake of fact, error in
17 calculation, or erroneous interpretation of a statute of this
18 State that any pharmacy benefit manager has paid to the
19 Department an amount under subsection (f) in excess of the
20 amount required by subsection (f), the Director shall have the
21 power to refund to the pharmacy benefit manager the amount of
22 the excess. No refund shall be paid in relation to any health
23 benefit plan to which State law makes this Article applicable.
24 No refund shall be paid without the pharmacy benefit manager
25 first submitting a revised version of the report described in
26 subsection (f) along with an explanation of the mistake of
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1 fact, error in calculation, or erroneous interpretation of
2 State statute that caused the overpayment. No refund shall be
3 paid for any request submitted after December 1, or in a year
4 when that date falls on a Saturday or Sunday, the first working
5 day after December 1, of the same calendar year for which a
6 report was due under subsection (f) that the pharmacy benefit
7 manager claims to have been the basis for an overpayment. If
8 the Director approves a refund, it shall be paid:
9 (1) by applying the amount thereof toward the payment
10 of fees or other charges already due to the Department, or
11 which may thereafter become due to the Department, from
12 that pharmacy benefit manager until the excess has been
13 fully refunded; or
14 (2) upon a written request from the pharmacy benefit
15 manager, the Director shall provide a cash refund within
16 120 days after receipt of the written request if all
17 necessary information has been filed with the Department
18 in order for it to perform an audit of the report described
19 in subsection (f) or in Section 513b1.1 for the year in
20 which the overpayment occurred; or within 120 days after
21 the date the Department receives all the necessary
22 information to perform the audit.
23 (A) The Director shall not provide a cash refund
24 if there are insufficient funds in the Prescription
25 Drug Affordability Fund to provide a cash refund or if
26 the amount of the overpayment is less than $100. Funds
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1 shall not be deemed sufficient if the transfer to the
2 DCEO Projects Fund described in subsection (g) of
3 Section 513b2 cannot be fully satisfied for the year
4 of the overpayment.
5 (B) Any cash refund shall be paid from the
6 Prescription Drug Affordability Fund.
7 (3) In the absence of a rule specific to pharmacy
8 benefit managers, paragraphs (1) and (2) shall be
9 implemented in the same manner as provided by Department
10 rules enacted under Section 412 of this Code to the extent
11 the rules do not conflict with this subsection.
12 (i) Subject to appropriation, moneys in the Prescription
13 Drug Affordability Fund shall be used by the Department for
14 costs, including refunds, associated with the administration
15 and operations of the Prescription Drug Affordability Act.
16 (Source: P.A. 104-2, eff. 7-1-25; 104-27, eff. 7-1-25;
17 104-439, eff. 12-2-25.)
18 Section 5-90. The Illinois Health Benefits Exchange Law is
19 amended by adding Section 5-35 as follows:
20 (215 ILCS 122/5-35 new)
21 Sec. 5-35. Transfers from the Insurance Producer
22 Administration Fund. During State Fiscal Year 2027 only, at
23 the direction of and upon notification from the Director of
24 Insurance, the State Comptroller shall direct and the State
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1 Treasurer shall transfer up to $10,000,000 from the Insurance
2 Producer Administration Fund to the Illinois Health Benefits
3 Exchange Fund.
4 Section 5-92. The Public Utilities Act is amended by
5 adding Section 4-102 as follows:
6 (220 ILCS 5/4-102 new)
7 Sec. 4-102. Acquisition of the Leland Building in
8 Springfield.
9 (a) From appropriations enacted for State Fiscal Year
10 2027, the Commission may, on behalf of the State of Illinois
11 and subject to the Public Contract Fraud Act, acquire and
12 maintain real property commonly referred to as the Leland
13 Building, parcel number 14-34.0-134-026 in the City of
14 Springfield, Sangamon County. Real property acquired under
15 this Section may be acquired subject to any third-party
16 interests in the property that do not prevent the Commission
17 from realizing the intended beneficial use of the property.
18 (b) Supplemental to any other powers granted in law, the
19 Executive Director may enter into contracts necessary and
20 appropriate to accomplish the purposes of this Section.
21 (c) This Section is inoperative on and after July 1, 2027.
22 Section 5-95. The Illinois Horse Racing Act of 1975 is
23 amended by changing Sections 30 and 31 as follows:
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1 (230 ILCS 5/30) (from Ch. 8, par. 37-30)
2 Sec. 30. (a) The General Assembly declares that it is the
3 policy of this State to encourage the breeding of thoroughbred
4 horses in this State and the ownership of such horses by
5 residents of this State in order to provide for: sufficient
6 numbers of high quality thoroughbred horses to participate in
7 thoroughbred racing meetings in this State, and to establish
8 and preserve the agricultural and commercial benefits of such
9 breeding and racing industries to the State of Illinois. It is
10 the intent of the General Assembly to further this policy by
11 the provisions of this Act.
12 (b) Each organization licensee conducting a thoroughbred
13 racing meeting pursuant to this Act shall provide at least two
14 races each day limited to Illinois conceived and foaled horses
15 or Illinois foaled horses or both. A minimum of 6 races shall
16 be conducted each week limited to Illinois conceived and
17 foaled or Illinois foaled horses or both. No horses shall be
18 permitted to start in such races unless duly registered under
19 the rules of the Department of Agriculture.
20 (c) Conditions of races under subsection (b) shall be
21 commensurate with past performance, quality, and class of
22 Illinois conceived and foaled and Illinois foaled horses
23 available. If, however, sufficient competition cannot be had
24 among horses of that class on any day, the races may, with
25 consent of the Board, be eliminated for that day and
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1 substitute races provided.
2 (d) There is hereby created a special fund of the State
3 treasury to be known as the Illinois Thoroughbred Breeders
4 Fund.
5 Beginning on June 28, 2019 (the effective date of Public
6 Act 101-31), the Illinois Thoroughbred Breeders Fund shall
7 become a non-appropriated trust fund held separate from State
8 moneys. Expenditures from this Fund shall no longer be subject
9 to appropriation.
10 Except as provided in subsection (g) of Section 27 of this
11 Act, 8.5% of all the moneys monies received by the State as
12 privilege taxes on Thoroughbred racing meetings shall be paid
13 into the Illinois Thoroughbred Breeders Fund.
14 Notwithstanding any provision of law to the contrary,
15 amounts deposited into the Illinois Thoroughbred Breeders Fund
16 from revenues generated by gaming pursuant to an organization
17 gaming license issued under the Illinois Gambling Act after
18 June 28, 2019 (the effective date of Public Act 101-31) shall
19 be in addition to tax and fee amounts paid under this Section
20 for calendar year 2019 and thereafter.
21 (e) The Illinois Thoroughbred Breeders Fund shall be
22 administered by the Department of Agriculture with the advice
23 and assistance of the Advisory Board created in subsection (f)
24 of this Section.
25 (f) The Illinois Thoroughbred Breeders Fund Advisory Board
26 shall consist of the Director of the Department of
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1 Agriculture, who shall serve as Chairman; a member of the
2 Illinois Racing Board, designated by it; 2 representatives of
3 the organization licensees conducting thoroughbred racing
4 meetings, recommended by them; 2 representatives of the
5 Illinois Thoroughbred Breeders and Owners Foundation,
6 recommended by it; one representative of the Horsemen's
7 Benevolent and Protective Association; and one representative
8 from the Illinois Thoroughbred Horsemen's Association.
9 Advisory Board members shall serve for 2 years commencing
10 January 1 of each odd numbered year. If representatives of the
11 organization licensees conducting thoroughbred racing
12 meetings, the Illinois Thoroughbred Breeders and Owners
13 Foundation, the Horsemen's Benevolent and Protective
14 Protection Association, and the Illinois Thoroughbred
15 Horsemen's Association have not been recommended by January 1,
16 of each odd numbered year, the Director of the Department of
17 Agriculture shall make an appointment for the organization
18 failing to so recommend a member of the Advisory Board.
19 Advisory Board members shall receive no compensation for their
20 services as members but shall be reimbursed for all actual and
21 necessary expenses and disbursements incurred in the execution
22 of their official duties.
23 (g) Moneys appropriated Monies expended from the Illinois
24 Thoroughbred Breeders Fund shall be expended by the Department
25 of Agriculture, with the advice and assistance of the Illinois
26 Thoroughbred Breeders Fund Advisory Board, for the following
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1 purposes only:
2 (1) To provide purse supplements to owners of horses
3 participating in races limited to Illinois conceived and
4 foaled and Illinois foaled horses. Any such purse
5 supplements shall not be included in and shall be paid in
6 addition to any purses, stakes, or breeders' awards
7 offered by each organization licensee as determined by
8 agreement between such organization licensee and an
9 organization representing the horsemen. No moneys monies
10 from the Illinois Thoroughbred Breeders Fund shall be used
11 to provide purse supplements for claiming races in which
12 the minimum claiming price is less than $7,500.
13 (2) To provide stakes and awards to be paid to the
14 owners of the winning horses in certain races limited to
15 Illinois conceived and foaled and Illinois foaled horses
16 designated as stakes races.
17 (2.5) To provide an award to the owner or owners of an
18 Illinois conceived and foaled or Illinois foaled horse
19 that wins a maiden special weight, an allowance, overnight
20 handicap race, or claiming race with claiming price of
21 $10,000 or more providing the race is not restricted to
22 Illinois conceived and foaled or Illinois foaled horses.
23 Awards shall also be provided to the owner or owners of
24 Illinois conceived and foaled and Illinois foaled horses
25 that place second or third in those races. To the extent
26 that additional moneys are required to pay the minimum
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1 additional awards of 40% of the purse the horse earns for
2 placing first, second, or third in those races for
3 Illinois foaled horses and of 60% of the purse the horse
4 earns for placing first, second, or third in those races
5 for Illinois conceived and foaled horses, those moneys
6 shall be provided from the purse account at the track
7 where earned.
8 (3) To provide stallion awards to the owner or owners
9 of any stallion that is duly registered with the Illinois
10 Thoroughbred Breeders Fund Program whose duly registered
11 Illinois conceived and foaled offspring wins a race
12 conducted at an Illinois thoroughbred racing meeting other
13 than a claiming race, provided that the stallion stood
14 service within Illinois at the time the offspring was
15 conceived and that the stallion did not stand for service
16 outside of Illinois at any time during the year in which
17 the offspring was conceived.
18 (4) To provide $75,000 annually for purses to be
19 distributed to county fairs that provide for the running
20 of races during each county fair exclusively for the
21 thoroughbreds conceived and foaled in Illinois. The
22 conditions of the races shall be developed by the county
23 fair association and reviewed by the Department with the
24 advice and assistance of the Illinois Thoroughbred
25 Breeders Fund Advisory Board. There shall be no wagering
26 of any kind on the running of Illinois conceived and
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1 foaled races at county fairs.
2 (4.1) To provide purse money for an Illinois stallion
3 stakes program.
4 (5) No less than 90% of all moneys appropriated monies
5 expended from the Illinois Thoroughbred Breeders Fund
6 shall be expended for the purposes in (1), (2), (2.5),
7 (3), (4), (4.1), and (5) as shown above.
8 (6) To provide for educational programs regarding the
9 thoroughbred breeding industry.
10 (7) To provide for research programs concerning the
11 health, development and care of the thoroughbred horse.
12 (8) To provide for a scholarship and training program
13 for students of equine veterinary medicine.
14 (9) To provide for dissemination of public information
15 designed to promote the breeding of thoroughbred horses in
16 Illinois.
17 (10) To provide for all expenses incurred in the
18 administration of the Illinois Thoroughbred Breeders Fund.
19 (h) The Illinois Thoroughbred Breeders Fund is not subject
20 to administrative charges or chargebacks, including, but not
21 limited to, those authorized under Section 8h of the State
22 Finance Act.
23 (i) A sum equal to 13% of the first prize money of every
24 purse won by an Illinois foaled or Illinois conceived and
25 foaled horse in races not limited to Illinois foaled horses or
26 Illinois conceived and foaled horses, or both, shall be paid
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1 by the organization licensee conducting the horse race
2 meeting. Such sum shall be paid 50% from the organization
3 licensee's share of the money wagered and 50% from the purse
4 account as follows: 11 1/2% to the breeder of the winning horse
5 and 1 1/2% to the organization representing thoroughbred
6 breeders and owners whose who representative serves on the
7 Illinois Thoroughbred Breeders Fund Advisory Board for
8 verifying the amounts of breeders' awards earned, ensuring
9 their distribution in accordance with this Act, and servicing
10 and promoting the Illinois thoroughbred horse racing industry.
11 Beginning in the calendar year in which an organization
12 licensee that is eligible to receive payments under paragraph
13 (13) of subsection (g) of Section 26 of this Act begins to
14 receive funds from gaming pursuant to an organization gaming
15 license issued under the Illinois Gambling Act, a sum equal to
16 21 1/2% of the first prize money of every purse won by an
17 Illinois foaled or an Illinois conceived and foaled horse in
18 races not limited to an Illinois conceived and foaled horse,
19 or both, shall be paid 30% from the organization licensee's
20 account and 70% from the purse account as follows: 20% to the
21 breeder of the winning horse and 1 1/2% to the organization
22 representing thoroughbred breeders and owners whose
23 representatives serve on the Illinois Thoroughbred Breeders
24 Fund Advisory Board for verifying the amounts of breeders'
25 awards earned, ensuring their distribution in accordance with
26 this Act, and servicing and promoting the Illinois
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1 Thoroughbred racing industry. The organization representing
2 thoroughbred breeders and owners shall cause all expenditures
3 of moneys monies received under this subsection (i) to be
4 audited at least annually by a registered public accountant.
5 The organization shall file copies of each annual audit with
6 the Racing Board, the Clerk of the House of Representatives
7 and the Secretary of the Senate, and shall make copies of each
8 annual audit available to the public upon request and upon
9 payment of the reasonable cost of photocopying the requested
10 number of copies. Such payments shall not reduce any award to
11 the owner of the horse or reduce the taxes payable under this
12 Act. Upon completion of its racing meet, each organization
13 licensee shall deliver to the organization representing
14 thoroughbred breeders and owners whose representative serves
15 on the Illinois Thoroughbred Breeders Fund Advisory Board a
16 listing of all the Illinois foaled and the Illinois conceived
17 and foaled horses which won breeders' awards and the amount of
18 such breeders' awards under this subsection to verify accuracy
19 of payments and assure proper distribution of breeders' awards
20 in accordance with the provisions of this Act. Such payments
21 shall be delivered by the organization licensee within 30 days
22 of the end of each race meeting.
23 (j) A sum equal to 13% of the first prize money won in
24 every race limited to Illinois foaled horses or Illinois
25 conceived and foaled horses, or both, shall be paid in the
26 following manner by the organization licensee conducting the
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1 horse race meeting, 50% from the organization licensee's share
2 of the money wagered and 50% from the purse account as follows:
3 11 1/2% to the breeders of the horses in each such race which
4 are the official first, second, third, and fourth finishers
5 and 1 1/2% to the organization representing thoroughbred
6 breeders and owners whose representatives serve on the
7 Illinois Thoroughbred Breeders Fund Advisory Board for
8 verifying the amounts of breeders' awards earned, ensuring
9 their proper distribution in accordance with this Act, and
10 servicing and promoting the Illinois horse racing industry.
11 Beginning in the calendar year in which an organization
12 licensee that is eligible to receive payments under paragraph
13 (13) of subsection (g) of Section 26 of this Act begins to
14 receive funds from gaming pursuant to an organization gaming
15 license issued under the Illinois Gambling Act, a sum of 21
16 1/2% of every purse in a race limited to Illinois foaled horses
17 or Illinois conceived and foaled horses, or both, shall be
18 paid by the organization licensee conducting the horse race
19 meeting. Such sum shall be paid 30% from the organization
20 licensee's account and 70% from the purse account as follows:
21 20% to the breeders of the horses in each such race who are
22 official first, second, third and fourth finishers and 1 1/2%
23 to the organization representing thoroughbred breeders and
24 owners whose representatives serve on the Illinois
25 Thoroughbred Breeders Fund Advisory Board for verifying the
26 amounts of breeders' awards earned, ensuring their proper
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1 distribution in accordance with this Act, and servicing and
2 promoting the Illinois thoroughbred horse racing industry. The
3 organization representing thoroughbred breeders and owners
4 shall cause all expenditures of moneys received under this
5 subsection (j) to be audited at least annually by a registered
6 public accountant. The organization shall file copies of each
7 annual audit with the Racing Board, the Clerk of the House of
8 Representatives and the Secretary of the Senate, and shall
9 make copies of each annual audit available to the public upon
10 request and upon payment of the reasonable cost of
11 photocopying the requested number of copies. The copies of the
12 audit to the General Assembly shall be filed with the Clerk of
13 the House of Representatives and the Secretary of the Senate
14 in electronic form only, in the manner that the Clerk and the
15 Secretary shall direct.
16 The amounts paid to the breeders in accordance with this
17 subsection shall be distributed as follows:
18 (1) 60% of such sum shall be paid to the breeder of the
19 horse which finishes in the official first position;
20 (2) 20% of such sum shall be paid to the breeder of the
21 horse which finishes in the official second position;
22 (3) 15% of such sum shall be paid to the breeder of the
23 horse which finishes in the official third position; and
24 (4) 5% of such sum shall be paid to the breeder of the
25 horse which finishes in the official fourth position.
26 Such payments shall not reduce any award to the owners of a
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1 horse or reduce the taxes payable under this Act. Upon
2 completion of its racing meet, each organization licensee
3 shall deliver to the organization representing thoroughbred
4 breeders and owners whose representative serves on the
5 Illinois Thoroughbred Breeders Fund Advisory Board a listing
6 of all the Illinois foaled and the Illinois conceived and
7 foaled horses which won breeders' awards and the amount of
8 such breeders' awards in accordance with the provisions of
9 this Act. Such payments shall be delivered by the organization
10 licensee within 30 days of the end of each race meeting.
11 (k) The term "breeder", as used herein, means the owner of
12 the mare at the time the foal is dropped. An "Illinois foaled
13 horse" is a foal dropped by a mare which enters this State on
14 or before December 1, in the year in which the horse is bred,
15 provided the mare remains continuously in this State until its
16 foal is born. An "Illinois foaled horse" also means a foal born
17 of a mare in the same year as the mare enters this State on or
18 before March 1, and remains in this State at least 30 days
19 after foaling, is bred back during the season of the foaling to
20 an Illinois Registered Stallion (unless a veterinarian
21 certifies that the mare should not be bred for health
22 reasons), and is not bred to a stallion standing in any other
23 state during the season of foaling. An "Illinois foaled horse"
24 also means a foal born in Illinois of a mare purchased at
25 public auction subsequent to the mare entering this State on
26 or before March 1 of the foaling year providing the mare is
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1 owned solely by one or more Illinois residents or an Illinois
2 entity that is entirely owned by one or more Illinois
3 residents.
4 (l) The Department of Agriculture shall, by rule, with the
5 advice and assistance of the Illinois Thoroughbred Breeders
6 Fund Advisory Board:
7 (1) Qualify stallions for Illinois breeding; such
8 stallions to stand for service within the State of
9 Illinois at the time of a foal's conception. Such stallion
10 must not stand for service at any place outside the State
11 of Illinois during the calendar year in which the foal is
12 conceived. The Department of Agriculture may assess and
13 collect an application fee of up to $500 for the
14 registration of Illinois-eligible stallions. All fees
15 collected are to be held in trust accounts for the
16 purposes set forth in this Act and in accordance with
17 Section 205-15 of the Department of Agriculture Law.
18 (2) Provide for the registration of Illinois conceived
19 and foaled horses and Illinois foaled horses. No such
20 horse shall compete in the races limited to Illinois
21 conceived and foaled horses or Illinois foaled horses or
22 both unless registered with the Department of Agriculture.
23 The Department of Agriculture may prescribe such forms as
24 are necessary to determine the eligibility of such horses.
25 The Department of Agriculture may assess and collect
26 application fees for the registration of Illinois-eligible
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1 foals. All fees collected are to be held in trust accounts
2 for the purposes set forth in this Act and in accordance
3 with Section 205-15 of the Department of Agriculture Law.
4 No person shall knowingly prepare or cause preparation of
5 an application for registration of such foals containing
6 false information.
7 (m) The Department of Agriculture, with the advice and
8 assistance of the Illinois Thoroughbred Breeders Fund Advisory
9 Board, shall provide that certain races limited to Illinois
10 conceived and foaled and Illinois foaled horses be stakes
11 races and determine the total amount of stakes and awards to be
12 paid to the owners of the winning horses in such races.
13 In determining the stakes races and the amount of awards
14 for such races, the Department of Agriculture shall consider
15 factors, including, but not limited to, the amount of money
16 transferred into the Illinois Thoroughbred Breeders Fund,
17 organization licensees' contributions, availability of stakes
18 caliber horses as demonstrated by past performances, whether
19 the race can be coordinated into the proposed racing dates
20 within organization licensees' racing dates, opportunity for
21 colts and fillies and various age groups to race, public
22 wagering on such races, and the previous racing schedule.
23 (n) The Board and the organization licensee shall notify
24 the Department of the conditions and minimum purses for races
25 limited to Illinois conceived and foaled and Illinois foaled
26 horses conducted for each organization licensee conducting a
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1 thoroughbred racing meeting. The Department of Agriculture
2 with the advice and assistance of the Illinois Thoroughbred
3 Breeders Fund Advisory Board may allocate moneys monies for
4 purse supplements for such races. In determining whether to
5 allocate money and the amount, the Department of Agriculture
6 shall consider factors, including, but not limited to, the
7 amount of money transferred into the Illinois Thoroughbred
8 Breeders Fund, the number of races that may occur, and the
9 organization licensee's purse structure.
10 (o) (Blank).
11 (Source: P.A. 103-8, eff. 6-7-23; 103-605, eff. 7-1-24.)
12 (230 ILCS 5/31) (from Ch. 8, par. 37-31)
13 Sec. 31. (a) The General Assembly declares that it is the
14 policy of this State to encourage the breeding of standardbred
15 horses in this State and the ownership of such horses by
16 residents of this State in order to provide for: sufficient
17 numbers of high quality standardbred horses to participate in
18 harness racing meetings in this State, and to establish and
19 preserve the agricultural and commercial benefits of such
20 breeding and racing industries to the State of Illinois. It is
21 the intent of the General Assembly to further this policy by
22 the provisions of this Section of this Act.
23 (b) Each organization licensee conducting a harness racing
24 meeting pursuant to this Act shall provide for at least two
25 races each race program limited to Illinois conceived and
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1 foaled horses. A minimum of 6 races shall be conducted each
2 week limited to Illinois conceived and foaled horses. No
3 horses shall be permitted to start in such races unless duly
4 registered under the rules of the Department of Agriculture.
5 (b-5) Organization licensees, not including the Illinois
6 State Fair or the DuQuoin State Fair, shall provide stake
7 races and early closer races for Illinois conceived and foaled
8 horses so that purses distributed for such races shall be no
9 less than 17% of total purses distributed for harness racing
10 in that calendar year in addition to any stakes payments and
11 starting fees contributed by horse owners.
12 (b-10) Each organization licensee conducting a harness
13 racing meeting pursuant to this Act shall provide an owner
14 award to be paid from the purse account equal to 12% of the
15 amount earned by Illinois conceived and foaled horses
16 finishing in the first 3 positions in races that are not
17 restricted to Illinois conceived and foaled horses. The owner
18 awards shall not be paid on races below the $10,000 claiming
19 class.
20 (c) Conditions of races under subsection (b) shall be
21 commensurate with past performance, quality, and class of
22 Illinois conceived and foaled horses available. If, however,
23 sufficient competition cannot be had among horses of that
24 class on any day, the races may, with consent of the Board, be
25 eliminated for that day and substitute races provided.
26 (d) There is hereby created a special fund of the State
HB2949 Enrolled - 579 - LRB104 09328 BDA 19386 b
1 treasury to be known as the Illinois Standardbred Breeders
2 Fund. Beginning on June 28, 2019 (the effective date of Public
3 Act 101-31), the Illinois Standardbred Breeders Fund shall
4 become a non-appropriated trust fund held separate and apart
5 from State moneys. Expenditures from this Fund shall no longer
6 be subject to appropriation.
7 During the calendar year 1981, and each year thereafter,
8 except as provided in subsection (g) of Section 27 of this Act,
9 eight and one-half per cent of all the moneys monies received
10 by the State as privilege taxes on harness racing meetings
11 shall be paid into the Illinois Standardbred Breeders Fund.
12 (e) Notwithstanding any provision of law to the contrary,
13 amounts deposited into the Illinois Standardbred Breeders Fund
14 from revenues generated by gaming pursuant to an organization
15 gaming license issued under the Illinois Gambling Act after
16 June 28, 2019 (the effective date of Public Act 101-31) shall
17 be in addition to tax and fee amounts paid under this Section
18 for calendar year 2019 and thereafter. The Illinois
19 Standardbred Breeders Fund shall be administered by the
20 Department of Agriculture with the assistance and advice of
21 the Advisory Board created in subsection (f) of this Section.
22 (f) The Illinois Standardbred Breeders Fund Advisory Board
23 is hereby created. The Advisory Board shall consist of the
24 Director of the Department of Agriculture, who shall serve as
25 Chairman; the Superintendent of the Illinois State Fair; a
26 member of the Illinois Racing Board, designated by it; a
HB2949 Enrolled - 580 - LRB104 09328 BDA 19386 b
1 representative of the largest association of Illinois
2 standardbred owners and breeders, recommended by it; a
3 representative of a statewide association representing
4 agricultural fairs in Illinois, recommended by it, such
5 representative to be from a fair at which Illinois conceived
6 and foaled racing is conducted; a representative of the
7 organization licensees conducting harness racing meetings,
8 recommended by them; a representative of the Breeder's
9 Committee of the association representing the largest number
10 of standardbred owners, breeders, trainers, caretakers, and
11 drivers, recommended by it; and a representative of the
12 association representing the largest number of standardbred
13 owners, breeders, trainers, caretakers, and drivers,
14 recommended by it. Advisory Board members shall serve for 2
15 years commencing January 1 of each odd numbered year. If
16 representatives of the largest association of Illinois
17 standardbred owners and breeders, a statewide association of
18 agricultural fairs in Illinois, the association representing
19 the largest number of standardbred owners, breeders, trainers,
20 caretakers, and drivers, a member of the Breeder's Committee
21 of the association representing the largest number of
22 standardbred owners, breeders, trainers, caretakers, and
23 drivers, and the organization licensees conducting harness
24 racing meetings have not been recommended by January 1 of each
25 odd numbered year, the Director of the Department of
26 Agriculture shall make an appointment for the organization
HB2949 Enrolled - 581 - LRB104 09328 BDA 19386 b
1 failing to so recommend a member of the Advisory Board.
2 Advisory Board members shall receive no compensation for their
3 services as members but shall be reimbursed for all actual and
4 necessary expenses and disbursements incurred in the execution
5 of their official duties.
6 (g) Moneys appropriated Monies expended from the Illinois
7 Standardbred Breeders Fund shall be expended by the Department
8 of Agriculture, with the assistance and advice of the Illinois
9 Standardbred Breeders Fund Advisory Board for the following
10 purposes only:
11 1. To provide purses for races limited to Illinois
12 conceived and foaled horses at the State Fair and the
13 DuQuoin State Fair.
14 2. To provide purses for races limited to Illinois
15 conceived and foaled horses at county fairs.
16 3. To provide purse supplements for races limited to
17 Illinois conceived and foaled horses conducted by
18 associations conducting harness racing meetings.
19 4. No less than 75% of all moneys monies in the
20 Illinois Standardbred Breeders Fund shall be expended for
21 purses in 1, 2, and 3 as shown above.
22 5. In the discretion of the Department of Agriculture
23 to provide awards to harness breeders of Illinois
24 conceived and foaled horses which win races conducted by
25 organization licensees conducting harness racing meetings.
26 A breeder is the owner of a mare at the time of conception.
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1 No more than 10% of all moneys transferred into the
2 Illinois Standardbred Breeders Fund shall be expended for
3 such harness breeders awards. No more than 25% of the
4 amount expended for harness breeders awards shall be
5 expended for expenses incurred in the administration of
6 such harness breeders awards.
7 6. To pay for the improvement of racing facilities
8 located at the State Fair and County fairs.
9 7. To pay the expenses incurred in the administration
10 of the Illinois Standardbred Breeders Fund.
11 8. To promote the sport of harness racing, including
12 grants up to a maximum of $7,500 per fair per year for
13 conducting pari-mutuel wagering during the advertised
14 dates of a county fair.
15 9. To pay up to $50,000 annually for the Department of
16 Agriculture to conduct drug testing at county fairs racing
17 standardbred horses.
18 (h) The Illinois Standardbred Breeders Fund is not subject
19 to administrative charges or chargebacks, including, but not
20 limited to, those authorized under Section 8h of the State
21 Finance Act.
22 (i) A sum equal to 13% of the first prize money of the
23 gross purse won by an Illinois conceived and foaled horse
24 shall be paid 50% by the organization licensee conducting the
25 horse race meeting to the breeder of such winning horse from
26 the organization licensee's account and 50% from the purse
HB2949 Enrolled - 583 - LRB104 09328 BDA 19386 b
1 account of the licensee. Such payment shall not reduce any
2 award to the owner of the horse or reduce the taxes payable
3 under this Act. Such payment shall be delivered by the
4 organization licensee at the end of each quarter.
5 (j) The Department of Agriculture shall, by rule, with the
6 assistance and advice of the Illinois Standardbred Breeders
7 Fund Advisory Board:
8 1. Qualify stallions for Illinois Standardbred
9 Breeders Fund breeding. Such stallion shall stand for
10 service at and within the State of Illinois at the time of
11 a foal's conception, and such stallion must not stand for
12 service at any place outside the State of Illinois during
13 that calendar year in which the foal is conceived.
14 However, on and after January 1, 2018, semen from an
15 Illinois stallion may be transported outside the State of
16 Illinois.
17 2. Provide for the registration of Illinois conceived
18 and foaled horses and no such horse shall compete in the
19 races limited to Illinois conceived and foaled horses
20 unless registered with the Department of Agriculture. The
21 Department of Agriculture may prescribe such forms as may
22 be necessary to determine the eligibility of such horses.
23 No person shall knowingly prepare or cause preparation of
24 an application for registration of such foals containing
25 false information. A mare (dam) must be in the State at
26 least 30 days prior to foaling or remain in the State at
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1 least 30 days at the time of foaling. However, the
2 requirement that a mare (dam) must be in the State at least
3 30 days before foaling or remain in the State at least 30
4 days at the time of foaling shall not be in effect from
5 January 1, 2018 until January 1, 2022. Beginning with the
6 1996 breeding season and for foals of 1997 and thereafter,
7 a foal conceived by transported semen may be eligible for
8 Illinois conceived and foaled registration provided all
9 breeding and foaling requirements are met. The stallion
10 must be qualified for Illinois Standardbred Breeders Fund
11 breeding at the time of conception. The foal must be
12 dropped in Illinois and properly registered with the
13 Department of Agriculture in accordance with this Act.
14 However, from January 1, 2018 until January 1, 2022, the
15 requirement for a mare to be inseminated within the State
16 of Illinois and the requirement for a foal to be dropped in
17 Illinois are inapplicable.
18 3. Provide that at least a 5-day racing program shall
19 be conducted at the State Fair each year, unless an
20 alternate racing program is requested by the Illinois
21 Standardbred Breeders Fund Advisory Board, which program
22 shall include at least the following races limited to
23 Illinois conceived and foaled horses: (a) a 2-year-old
24 Trot and Pace, and Filly Division of each; (b) a
25 3-year-old Trot and Pace, and Filly Division of each; (c)
26 an aged Trot and Pace, and Mare Division of each.
HB2949 Enrolled - 585 - LRB104 09328 BDA 19386 b
1 4. Provide for the payment of nominating, sustaining,
2 and starting fees for races promoting the sport of harness
3 racing and for the races to be conducted at the State Fair
4 as provided in paragraph 3 of this subsection provided
5 that the nominating, sustaining, and starting payment
6 required from an entrant shall not exceed 2% of the purse
7 of such race. All nominating, sustaining, and starting
8 payments shall be held for the benefit of entrants and
9 shall be paid out as part of the respective purses for such
10 races. Nominating, sustaining, and starting fees shall be
11 held in trust accounts for the purposes as set forth in
12 this Act and in accordance with Section 205-15 of the
13 Department of Agriculture Law.
14 5. Provide for the registration with the Department of
15 Agriculture of Colt Associations or county fairs desiring
16 to sponsor races at county fairs.
17 6. Provide for the promotion of producing standardbred
18 racehorses by providing a bonus award program for owners
19 of 2-year-old horses that win multiple major stakes races
20 that are limited to Illinois conceived and foaled horses.
21 (k) The Department of Agriculture, with the advice and
22 assistance of the Illinois Standardbred Breeders Fund Advisory
23 Board, may allocate moneys monies for purse supplements for
24 such races. In determining whether to allocate money and the
25 amount, the Department of Agriculture shall consider factors,
26 including, but not limited to, the amount of money transferred
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1 into the Illinois Standardbred Breeders Fund, the number of
2 races that may occur, and an organization licensee's purse
3 structure. The organization licensee shall notify the
4 Department of Agriculture of the conditions and minimum purses
5 for races limited to Illinois conceived and foaled horses to
6 be conducted by each organization licensee conducting a
7 harness racing meeting for which purse supplements have been
8 negotiated.
9 (l) All races held at county fairs and the State Fair which
10 receive funds from the Illinois Standardbred Breeders Fund
11 shall be conducted in accordance with the rules of the United
12 States Trotting Association unless otherwise modified by the
13 Department of Agriculture.
14 (m) At all standardbred race meetings held or conducted
15 under authority of a license granted by the Board, and at all
16 standardbred races held at county fairs which are approved by
17 the Department of Agriculture or at the Illinois or DuQuoin
18 State Fairs, no one shall jog, train, warm up, or drive a
19 standardbred horse unless he or she is wearing a protective
20 safety helmet, with the chin strap fastened and in place,
21 which meets the standards and requirements as set forth in the
22 1984 Standard for Protective Headgear for Use in Harness
23 Racing and Other Equestrian Sports published by the Snell
24 Memorial Foundation, or any standards and requirements for
25 headgear the Illinois Racing Board may approve. Any other
26 standards and requirements so approved by the Board shall
HB2949 Enrolled - 587 - LRB104 09328 BDA 19386 b
1 equal or exceed those published by the Snell Memorial
2 Foundation. Any equestrian helmet bearing the Snell label
3 shall be deemed to have met those standards and requirements.
4 (n) In addition to any other transfer that may be provided
5 for by law, as soon as practical after the effective date of
6 the changes made to this Section by this amendatory Act of the
7 103rd General Assembly, but no later than July 3, 2024 the
8 State Comptroller shall direct and the State Treasurer shall
9 transfer the sum of $2,000,000 from the Fair and Exposition
10 Fund to the Illinois Standardbred Breeders Fund.
11 (Source: P.A. 102-558, eff. 8-20-21; 102-689, eff. 12-17-21;
12 103-8, eff. 6-7-23; 103-588, eff. 6-5-24; 103-605, eff.
13 7-1-24.)
14 Section 5-97. The Video Gaming Act is amended by changing
15 Section 60 as follows:
16 (230 ILCS 40/60)
17 Sec. 60. Imposition and distribution of tax.
18 (a) Through June 30, 2025, a tax of 30% is imposed on net
19 terminal income and shall be collected by the Board.
20 Of the tax collected under this subsection (a),
21 five-sixths shall be deposited into the Capital Projects Fund
22 and one-sixth shall be deposited into the Local Government
23 Video Gaming Distributive Fund.
24 (b) Beginning on July 1, 2019 and through June 30, 2025, an
HB2949 Enrolled - 588 - LRB104 09328 BDA 19386 b
1 additional tax of 3% is imposed on net terminal income and
2 shall be collected by the Board.
3 Beginning on July 1, 2020 and through June 30, 2025, an
4 additional tax of 1% is imposed on net terminal income and
5 shall be collected by the Board.
6 Beginning on July 1, 2024 and through June 30, 2025, an
7 additional tax of 1% is imposed on net terminal income and
8 shall be collected by the Board.
9 The tax collected under this subsection (b) shall be
10 deposited into the Capital Projects Fund.
11 (b-5) Beginning on July 1, 2025, a tax of 35% is imposed on
12 net terminal income and shall be collected by the Board.
13 Through June 30, 2026, of Of the tax collected under this
14 subsection (b-5), 83.7% shall be deposited into the Capital
15 Projects Fund, 14.3% shall be deposited into the Local
16 Government Video Gaming Distributive Fund, and 2% shall be
17 deposited into the State Gaming Fund.
18 Beginning on July 1, 2026, of the tax collected under this
19 subsection (b-5), 72.7% shall be deposited into the Capital
20 Projects Fund, 14.3% shall be deposited into the Local
21 Government Video Gaming Distributive Fund, 10.0% shall be
22 deposited into the State Facility Maintenance and Improvement
23 Fund, and 3.0% shall be deposited into the State Gaming Fund.
24 (c) Revenues generated from the play of video gaming
25 terminals shall be deposited by the terminal operator, who is
26 responsible for tax payments, in a specially created, separate
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1 bank account maintained by the video gaming terminal operator
2 to allow for electronic fund transfers of moneys for tax
3 payment.
4 (d) Each licensed establishment, licensed truck stop
5 establishment, licensed large truck stop establishment,
6 licensed fraternal establishment, and licensed veterans
7 establishment shall maintain an adequate video gaming fund,
8 with the amount to be determined by the Board.
9 (e) The State's percentage of net terminal income shall be
10 reported and remitted to the Board within 15 days after the
11 15th day of each month and within 15 days after the end of each
12 month by the video terminal operator. A video terminal
13 operator who falsely reports or fails to report the amount due
14 required by this Section is guilty of a Class 4 felony and is
15 subject to termination of his or her license by the Board. Each
16 video terminal operator shall keep a record of net terminal
17 income in such form as the Board may require. All payments not
18 remitted when due shall be paid together with a penalty
19 assessment on the unpaid balance at a rate of 1.5% per month.
20 (Source: P.A. 103-592, eff. 6-7-24; 104-2, eff. 6-16-25.)
21 Section 5-100. The Environmental Protection Act is amended
22 by changing Sections 22.15 and 57.11 as follows:
23 (415 ILCS 5/22.15)
24 Sec. 22.15. Solid Waste Management Fund; fees.
HB2949 Enrolled - 590 - LRB104 09328 BDA 19386 b
1 (a) There is hereby created within the State treasury
2 Treasury a special fund to be known as the Solid Waste
3 Management Fund, to be constituted from the fees collected by
4 the State pursuant to this Section, from repayments of loans
5 made from the Fund for solid waste projects, from registration
6 fees collected pursuant to the Consumer Electronics Recycling
7 Act, from fees collected under the Paint Stewardship Act, and
8 from amounts transferred into the Fund pursuant to Public Act
9 100-433. Moneys received by either the Agency or the
10 Department of Commerce and Economic Opportunity in repayment
11 of loans made pursuant to the Illinois Solid Waste Management
12 Act shall be deposited into the General Revenue Fund.
13 (b) The Agency shall assess and collect a fee in the amount
14 set forth herein from the owner or operator of each sanitary
15 landfill permitted or required to be permitted by the Agency
16 to dispose of solid waste if the sanitary landfill is located
17 off the site where such waste was produced and if such sanitary
18 landfill is owned, controlled, and operated by a person other
19 than the generator of such waste. The Agency shall deposit all
20 fees collected into the Solid Waste Management Fund. If a site
21 is contiguous to one or more landfills owned or operated by the
22 same person, the volumes permanently disposed of by each
23 landfill shall be combined for purposes of determining the fee
24 under this subsection. Beginning on July 1, 2018, and on the
25 first day of each month thereafter during fiscal years 2019
26 through 2027 2026, the State Comptroller shall direct and the
HB2949 Enrolled - 591 - LRB104 09328 BDA 19386 b
1 State Treasurer shall transfer an amount equal to 1/12 of
2 $5,000,000 per fiscal year from the Solid Waste Management
3 Fund to the General Revenue Fund.
4 (1) If more than 150,000 cubic yards of non-hazardous
5 solid waste is permanently disposed of at a site in a
6 calendar year, the owner or operator shall either pay a
7 fee of 95 cents per cubic yard or, alternatively, the
8 owner or operator may weigh the quantity of the solid
9 waste permanently disposed of with a device for which
10 certification has been obtained under the Weights and
11 Measures Act and pay a fee of $2.00 per ton of solid waste
12 permanently disposed of. In no case shall the fee
13 collected or paid by the owner or operator under this
14 paragraph exceed $1.55 per cubic yard or $3.27 per ton.
15 (2) If more than 100,000 cubic yards but not more than
16 150,000 cubic yards of non-hazardous waste is permanently
17 disposed of at a site in a calendar year, the owner or
18 operator shall pay a fee of $52,630.
19 (3) If more than 50,000 cubic yards but not more than
20 100,000 cubic yards of non-hazardous solid waste is
21 permanently disposed of at a site in a calendar year, the
22 owner or operator shall pay a fee of $23,790.
23 (4) If more than 10,000 cubic yards but not more than
24 50,000 cubic yards of non-hazardous solid waste is
25 permanently disposed of at a site in a calendar year, the
26 owner or operator shall pay a fee of $7,260.
HB2949 Enrolled - 592 - LRB104 09328 BDA 19386 b
1 (5) If not more than 10,000 cubic yards of
2 non-hazardous solid waste is permanently disposed of at a
3 site in a calendar year, the owner or operator shall pay a
4 fee of $1,050 $1050.
5 (c) (Blank).
6 (d) The Agency shall establish rules relating to the
7 collection of the fees authorized by this Section. Such rules
8 shall include, but not be limited to:
9 (1) necessary records identifying the quantities of
10 solid waste received or disposed;
11 (2) the form and submission of reports to accompany
12 the payment of fees to the Agency;
13 (3) the time and manner of payment of fees to the
14 Agency, which payments shall not be more often than
15 quarterly; and
16 (4) procedures setting forth criteria establishing
17 when an owner or operator may measure by weight or volume
18 during any given quarter or other fee payment period.
19 (e) Pursuant to appropriation, all moneys monies in the
20 Solid Waste Management Fund shall be used by the Agency for the
21 purposes set forth in this Section and in the Illinois Solid
22 Waste Management Act, including for the costs of fee
23 collection and administration, for administration of the Paint
24 Stewardship Act, and for the administration of the Consumer
25 Electronics Recycling Act, the Drug Take-Back Act, and the
26 Statewide Recycling Needs Assessment Act.
HB2949 Enrolled - 593 - LRB104 09328 BDA 19386 b
1 (f) The Agency is authorized to enter into such agreements
2 and to promulgate such rules as are necessary to carry out its
3 duties under this Section and the Illinois Solid Waste
4 Management Act.
5 (g) On the first day of January, April, July, and October
6 of each year, beginning on July 1, 2025, the State Comptroller
7 and Treasurer shall transfer $750,000 from the Solid Waste
8 Management Fund to the Hazardous Waste Fund. Moneys
9 transferred under this subsection (g) shall be used only for
10 the purposes set forth in item (1) of subsection (d) of Section
11 22.2.
12 (h) The Agency is authorized to provide financial
13 assistance to units of local government for the performance of
14 inspecting, investigating, and enforcement activities pursuant
15 to subsection (r) of Section 4 at nonhazardous solid waste
16 disposal sites.
17 (i) The Agency is authorized to conduct household waste
18 collection and disposal programs.
19 (j) A unit of local government, as defined in the Local
20 Solid Waste Disposal Act, in which a solid waste disposal
21 facility is located may establish a fee, tax, or surcharge
22 with regard to the permanent disposal of solid waste. All
23 fees, taxes, and surcharges collected under this subsection
24 shall be utilized for solid waste management purposes,
25 including long-term monitoring and maintenance of landfills,
26 planning, implementation, inspection, enforcement and other
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1 activities consistent with the Illinois Solid Waste Management
2 Act and the Local Solid Waste Disposal Act, or for any other
3 environment-related purpose, including, but not limited to, an
4 environment-related public works project, but not for the
5 construction of a new pollution control facility other than a
6 household hazardous waste facility. However, the total fee,
7 tax or surcharge imposed by all units of local government
8 under this subsection (j) upon the solid waste disposal
9 facility shall not exceed:
10 (1) 60¢ per cubic yard if more than 150,000 cubic
11 yards of non-hazardous solid waste is permanently disposed
12 of at the site in a calendar year, unless the owner or
13 operator weighs the quantity of the solid waste received
14 with a device for which certification has been obtained
15 under the Weights and Measures Act, in which case the fee
16 shall not exceed $1.27 per ton of solid waste permanently
17 disposed of.
18 (2) $33,350 if more than 100,000 cubic yards, but not
19 more than 150,000 cubic yards, of non-hazardous waste is
20 permanently disposed of at the site in a calendar year.
21 (3) $15,500 if more than 50,000 cubic yards, but not
22 more than 100,000 cubic yards, of non-hazardous solid
23 waste is permanently disposed of at the site in a calendar
24 year.
25 (4) $4,650 if more than 10,000 cubic yards, but not
26 more than 50,000 cubic yards, of non-hazardous solid waste
HB2949 Enrolled - 595 - LRB104 09328 BDA 19386 b
1 is permanently disposed of at the site in a calendar year.
2 (5) $650 if not more than 10,000 cubic yards of
3 non-hazardous solid waste is permanently disposed of at
4 the site in a calendar year.
5 The corporate authorities of the unit of local government
6 may use proceeds from the fee, tax, or surcharge to reimburse a
7 highway commissioner whose road district lies wholly or
8 partially within the corporate limits of the unit of local
9 government for expenses incurred in the removal of
10 nonhazardous, nonfluid municipal waste that has been dumped on
11 public property in violation of a State law or local
12 ordinance.
13 For the disposal of solid waste from general construction
14 or demolition debris recovery facilities as defined in
15 subsection (a-1) of Section 3.160, the total fee, tax, or
16 surcharge imposed by all units of local government under this
17 subsection (j) upon the solid waste disposal facility shall
18 not exceed 50% of the applicable amount set forth above. A unit
19 of local government, as defined in the Local Solid Waste
20 Disposal Act, in which a general construction or demolition
21 debris recovery facility is located may establish a fee, tax,
22 or surcharge on the general construction or demolition debris
23 recovery facility with regard to the permanent disposal of
24 solid waste by the general construction or demolition debris
25 recovery facility at a solid waste disposal facility, provided
26 that such fee, tax, or surcharge shall not exceed 50% of the
HB2949 Enrolled - 596 - LRB104 09328 BDA 19386 b
1 applicable amount set forth above, based on the total amount
2 of solid waste transported from the general construction or
3 demolition debris recovery facility for disposal at solid
4 waste disposal facilities, and the unit of local government
5 and fee shall be subject to all other requirements of this
6 subsection (j).
7 A county or Municipal Joint Action Agency that imposes a
8 fee, tax, or surcharge under this subsection may use the
9 proceeds thereof to reimburse a municipality that lies wholly
10 or partially within its boundaries for expenses incurred in
11 the removal of nonhazardous, nonfluid municipal waste that has
12 been dumped on public property in violation of a State law or
13 local ordinance.
14 If the fees are to be used to conduct a local sanitary
15 landfill inspection or enforcement program, the unit of local
16 government must enter into a written delegation agreement with
17 the Agency pursuant to subsection (r) of Section 4. The unit of
18 local government and the Agency shall enter into such a
19 written delegation agreement within 60 days after the
20 establishment of such fees. At least annually, the Agency
21 shall conduct an audit of the expenditures made by units of
22 local government from the funds granted by the Agency to the
23 units of local government for purposes of local sanitary
24 landfill inspection and enforcement programs, to ensure that
25 the funds have been expended for the prescribed purposes under
26 the grant.
HB2949 Enrolled - 597 - LRB104 09328 BDA 19386 b
1 The fees, taxes or surcharges collected under this
2 subsection (j) shall be placed by the unit of local government
3 in a separate fund, and the interest received on the moneys in
4 the fund shall be credited to the fund. The moneys monies in
5 the fund may be accumulated over a period of years to be
6 expended in accordance with this subsection.
7 A unit of local government, as defined in the Local Solid
8 Waste Disposal Act, shall prepare and post on its website, in
9 April of each year, a report that details spending plans for
10 moneys monies collected in accordance with this subsection.
11 The report will at a minimum include the following:
12 (1) The total moneys monies collected pursuant to this
13 subsection.
14 (2) The most current balance of moneys monies
15 collected pursuant to this subsection.
16 (3) An itemized accounting of all moneys monies
17 expended for the previous year pursuant to this
18 subsection.
19 (4) An estimation of moneys monies to be collected for
20 the following 3 years pursuant to this subsection.
21 (5) A narrative detailing the general direction and
22 scope of future expenditures for one, 2 and 3 years.
23 The exemptions granted under Sections 22.16 and 22.16a,
24 and under subsection (k) of this Section, shall be applicable
25 to any fee, tax or surcharge imposed under this subsection
26 (j); except that the fee, tax or surcharge authorized to be
HB2949 Enrolled - 598 - LRB104 09328 BDA 19386 b
1 imposed under this subsection (j) may be made applicable by a
2 unit of local government to the permanent disposal of solid
3 waste after December 31, 1986, under any contract lawfully
4 executed before June 1, 1986 under which more than 150,000
5 cubic yards (or 50,000 tons) of solid waste is to be
6 permanently disposed of, even though the waste is exempt from
7 the fee imposed by the State under subsection (b) of this
8 Section pursuant to an exemption granted under Section 22.16.
9 (k) In accordance with the findings and purposes of the
10 Illinois Solid Waste Management Act, beginning January 1, 1989
11 the fee under subsection (b) and the fee, tax or surcharge
12 under subsection (j) shall not apply to:
13 (1) waste which is hazardous waste;
14 (2) waste which is pollution control waste;
15 (3) waste from recycling, reclamation or reuse
16 processes which have been approved by the Agency as being
17 designed to remove any contaminant from wastes so as to
18 render such wastes reusable, provided that the process
19 renders at least 50% of the waste reusable; the exemption
20 set forth in this paragraph (3) of this subsection (k)
21 shall not apply to general construction or demolition
22 debris recovery facilities as defined in subsection (a-1)
23 of Section 3.160;
24 (4) non-hazardous solid waste that is received at a
25 sanitary landfill and composted or recycled through a
26 process permitted by the Agency; or
HB2949 Enrolled - 599 - LRB104 09328 BDA 19386 b
1 (5) any landfill which is permitted by the Agency to
2 receive only demolition or construction debris or
3 landscape waste.
4 (Source: P.A. 103-8, eff. 6-7-23; 103-154, eff. 6-30-23;
5 103-372, eff. 1-1-24; 103-383, eff. 7-28-23; 103-588, eff.
6 6-5-24; 103-605, eff. 7-1-24; 104-2, eff. 6-16-25.)
7 (415 ILCS 5/57.11)
8 Sec. 57.11. Underground Storage Tank Fund; creation.
9 (a) There is hereby created in the State treasury Treasury
10 a special fund to be known as the Underground Storage Tank
11 Fund. There shall be deposited into the Underground Storage
12 Tank Fund all moneys received by the Office of the State Fire
13 Marshal as fees for underground storage tanks under Sections 4
14 and 5 of the Gasoline Storage Act, fees pursuant to the Motor
15 Fuel Tax Law, and beginning July 1, 2013, payments pursuant to
16 the Use Tax Act, the Service Use Tax Act, the Service
17 Occupation Tax Act, and the Retailers' Occupation Tax Act. All
18 amounts held in the Underground Storage Tank Fund shall be
19 invested at interest by the State Treasurer. All income earned
20 from the investments shall be deposited into the Underground
21 Storage Tank Fund no less frequently than quarterly. In
22 addition to any other transfers that may be provided for by
23 law, beginning on July 1, 2018 and on the first day of each
24 month thereafter during fiscal years 2019 through 2027 2026
25 only, the State Comptroller shall direct and the State
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1 Treasurer shall transfer an amount equal to 1/12 of
2 $10,000,000 from the Underground Storage Tank Fund to the
3 General Revenue Fund. Moneys in the Underground Storage Tank
4 Fund, pursuant to appropriation, may be used by the Agency and
5 the Office of the State Fire Marshal for the following
6 purposes:
7 (1) To take action authorized under Section 57.12 to
8 recover costs under Section 57.12.
9 (2) To assist in the reduction and mitigation of
10 damage caused by leaks from underground storage tanks,
11 including, but not limited to, providing alternative water
12 supplies to persons whose drinking water has become
13 contaminated as a result of those leaks.
14 (3) To be used as a matching amount toward federal
15 assistance relative to the release of petroleum from
16 underground storage tanks.
17 (4) For the costs of administering activities of the
18 Agency and the Office of the State Fire Marshal relative
19 to the Underground Storage Tank Fund.
20 (5) For payment of costs of corrective action incurred
21 by and indemnification to operators of underground storage
22 tanks as provided in this Title.
23 (6) For a total of 2 demonstration projects in amounts
24 in excess of a $10,000 deductible charge designed to
25 assess the viability of corrective action projects at
26 sites which have experienced contamination from petroleum
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1 releases. Such demonstration projects shall be conducted
2 in accordance with the provision of this Title.
3 (7) Subject to appropriation, moneys in the
4 Underground Storage Tank Fund may also be used by the
5 Department of Revenue for the costs of administering its
6 activities relative to the Fund and for refunds provided
7 for in Section 13a.8 of the Motor Fuel Tax Law.
8 (b) Moneys in the Underground Storage Tank Fund may,
9 pursuant to appropriation, be used by the Office of the State
10 Fire Marshal or the Agency to take whatever emergency action
11 is necessary or appropriate to assure that the public health
12 or safety is not threatened whenever there is a release or
13 substantial threat of a release of petroleum from an
14 underground storage tank and for the costs of administering
15 its activities relative to the Underground Storage Tank Fund.
16 (c) Beginning July 1, 1993, the Governor shall certify to
17 the State Comptroller and State Treasurer the monthly amount
18 necessary to pay debt service on State obligations issued
19 pursuant to Section 6 of the General Obligation Bond Act. On
20 the last day of each month, the Comptroller shall order
21 transferred and the Treasurer shall transfer from the
22 Underground Storage Tank Fund to the General Obligation Bond
23 Retirement and Interest Fund the amount certified by the
24 Governor, plus any cumulative deficiency in those transfers
25 for prior months.
26 (d) Except as provided in subsection (c) of this Section,
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1 the Underground Storage Tank Fund is not subject to
2 administrative charges authorized under Section 8h of the
3 State Finance Act that would in any way transfer any funds from
4 the Underground Storage Tank Fund into any other fund of the
5 State.
6 (e) Each fiscal year, subject to appropriation, the Agency
7 may commit up to $10,000,000 of the moneys in the Underground
8 Storage Tank Fund to the payment of corrective action costs
9 for legacy sites that meet one or more of the following
10 criteria as a result of the underground storage tank release:
11 (i) the presence of free product, (ii) contamination within a
12 regulated recharge area, a wellhead protection area, or the
13 setback zone of a potable water supply well, (iii)
14 contamination extending beyond the boundaries of the site
15 where the release occurred, or (iv) such other criteria as may
16 be adopted in Agency rules.
17 (1) Fund moneys committed under this subsection (e)
18 shall be held in the Fund for payment of the corrective
19 action costs for which the moneys were committed.
20 (2) The Agency may adopt rules governing the
21 commitment of Fund moneys under this subsection (e).
22 (3) This subsection (e) does not limit the use of Fund
23 moneys at legacy sites as otherwise provided under this
24 Title.
25 (4) For the purposes of this subsection (e), the term
26 "legacy site" means a site for which (i) an underground
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1 storage tank release was reported prior to January 1,
2 2005, (ii) the owner or operator has been determined
3 eligible to receive payment from the Fund for corrective
4 action costs, and (iii) the Agency did not receive any
5 applications for payment prior to January 1, 2010.
6 (f) Beginning July 1, 2013, if the amounts deposited into
7 the Fund from moneys received by the Office of the State Fire
8 Marshal as fees for underground storage tanks under Sections 4
9 and 5 of the Gasoline Storage Act and as fees pursuant to the
10 Motor Fuel Tax Law during a State fiscal year are sufficient to
11 pay all claims for payment by the fund received during that
12 State fiscal year, then the amount of any payments into the
13 fund pursuant to the Use Tax Act, the Service Use Tax Act, the
14 Service Occupation Tax Act, and the Retailers' Occupation Tax
15 Act during that State fiscal year shall be deposited as
16 follows: 75% thereof shall be paid into the State treasury and
17 25% shall be reserved in a special account and used only for
18 the transfer to the Common School Fund as part of the monthly
19 transfer from the General Revenue Fund in accordance with
20 Section 8a of the State Finance Act.
21 (Source: P.A. 103-8, eff. 6-7-23; 103-588, eff. 6-5-24; 104-2,
22 eff. 6-16-25.)
23 Section 5-105. The Illinois Vehicle Code is amended by
24 changing Sections 3-699.14 and 3-699.15 as follows:
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1 (625 ILCS 5/3-699.14)
2 Sec. 3-699.14. Universal special license plates.
3 (a) In addition to any other special license plate, the
4 Secretary, upon receipt of all applicable fees and
5 applications made in the form prescribed by the Secretary, may
6 issue Universal special license plates to residents of
7 Illinois on behalf of organizations that have been authorized
8 by the General Assembly to issue decals for Universal special
9 license plates. Appropriate documentation, as determined by
10 the Secretary, shall accompany each application. Authorized
11 organizations shall be designated by amendment to this
12 Section. When applying for a Universal special license plate
13 the applicant shall inform the Secretary of the name of the
14 authorized organization from which the applicant will obtain a
15 decal to place on the plate. The Secretary shall make a record
16 of that organization and that organization shall remain
17 affiliated with that plate until the plate is surrendered,
18 revoked, or otherwise canceled. The authorized organization
19 may charge a fee to offset the cost of producing and
20 distributing the decal, but that fee shall be retained by the
21 authorized organization and shall be separate and distinct
22 from any registration fees charged by the Secretary. No decal,
23 sticker, or other material may be affixed to a Universal
24 special license plate other than a decal authorized by the
25 General Assembly in this Section or a registration renewal
26 sticker. The special plates issued under this Section shall be
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1 affixed only to passenger vehicles of the first division,
2 including motorcycles and autocycles, or motor vehicles of the
3 second division weighing not more than 8,000 pounds. Plates
4 issued under this Section shall expire according to the
5 multi-year procedure under Section 3-414.1 of this Code.
6 (b) The design, color, and format of the Universal special
7 license plate shall be wholly within the discretion of the
8 Secretary. Universal special license plates are not required
9 to designate "Land of Lincoln", as prescribed in subsection
10 (b) of Section 3-412 of this Code. The design shall allow for
11 the application of a decal to the plate. Organizations
12 authorized by the General Assembly to issue decals for
13 Universal special license plates shall comply with rules
14 adopted by the Secretary governing the requirements for and
15 approval of Universal special license plate decals. The
16 Secretary may, in his or her discretion, allow Universal
17 special license plates to be issued as vanity or personalized
18 plates in accordance with Section 3-405.1 of this Code. The
19 Secretary of State must make a version of the special
20 registration plates authorized under this Section in a form
21 appropriate for motorcycles and autocycles.
22 (c) When authorizing a Universal special license plate,
23 the General Assembly shall set forth whether an additional fee
24 is to be charged for the plate and, if a fee is to be charged,
25 the amount of the fee and how the fee is to be distributed.
26 When necessary, the authorizing language shall create a
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1 special fund in the State treasury into which fees may be
2 deposited for an authorized Universal special license plate.
3 Additional fees may only be charged if the fee is to be paid
4 over to a State agency or to a charitable entity that is in
5 compliance with the registration and reporting requirements of
6 the Charitable Trust Act and the Solicitation for Charity Act.
7 Any charitable entity receiving fees for the sale of Universal
8 special license plates shall annually provide the Secretary of
9 State a letter of compliance issued by the Attorney General
10 verifying that the entity is in compliance with the Charitable
11 Trust Act and the Solicitation for Charity Act.
12 (d) Upon original issuance and for each registration
13 renewal period, in addition to the appropriate registration
14 fee, if applicable, the Secretary shall collect any additional
15 fees, if required, for issuance of Universal special license
16 plates. The fees shall be collected on behalf of the
17 organization designated by the applicant when applying for the
18 plate. All fees collected shall be transferred to the State
19 agency on whose behalf the fees were collected, or paid into
20 the special fund designated in the law authorizing the
21 organization to issue decals for Universal special license
22 plates. All money in the designated fund shall be distributed
23 by the Secretary subject to appropriation by the General
24 Assembly.
25 (e) The following organizations may issue decals for
26 Universal special license plates with the original and renewal
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1 fees and fee distribution as follows:
2 (1) The Illinois Department of Natural Resources.
3 (A) Original issuance: $25; with $10 to the
4 Roadside Monarch Habitat Fund and $15 to the Secretary
5 of State Special License Plate Fund.
6 (B) Renewal: $25; with $23 to the Roadside Monarch
7 Habitat Fund and $2 to the Secretary of State Special
8 License Plate Fund.
9 (2) Illinois Veterans Veterans' Homes.
10 (A) Original issuance: $26, which shall be
11 deposited into the Illinois Veterans Veterans' Homes
12 Fund.
13 (B) Renewal: $26, which shall be deposited into
14 the Illinois Veterans Veterans' Homes Fund.
15 (3) The Illinois Department of Human Services for
16 volunteerism decals.
17 (A) Original issuance: $25, which shall be
18 deposited into the Secretary of State Special License
19 Plate Fund.
20 (B) Renewal: $25, which shall be deposited into
21 the Secretary of State Special License Plate Fund.
22 (4) (Blank).
23 (5) (Blank).
24 (6) K9s for Veterans, NFP.
25 (A) Original issuance: $25; with $10 to the
26 Post-Traumatic Stress Disorder Awareness Fund and $15
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1 to the Secretary of State Special License Plate Fund.
2 (B) Renewal: $25; with $23 to the Post-Traumatic
3 Stress Disorder Awareness Fund and $2 to the Secretary
4 of State Special License Plate Fund.
5 (7) The International Association of Machinists and
6 Aerospace Workers.
7 (A) Original issuance: $35; with $20 to the Guide
8 Dogs of America Fund and $15 to the Secretary of State
9 Special License Plate Fund.
10 (B) Renewal: $25; with $23 going to the Guide Dogs
11 of America Fund and $2 to the Secretary of State
12 Special License Plate Fund.
13 (8) Local Lodge 701 of the International Association
14 of Machinists and Aerospace Workers.
15 (A) Original issuance: $35; with $10 to the Guide
16 Dogs of America Fund, $10 to the Mechanics Training
17 Fund, and $15 to the Secretary of State Special
18 License Plate Fund.
19 (B) Renewal: $30; with $13 to the Guide Dogs of
20 America Fund, $15 to the Mechanics Training Fund, and
21 $2 to the Secretary of State Special License Plate
22 Fund.
23 (9) (Blank).
24 (10) (Blank).
25 (11) The Illinois Department of Human Services for
26 pediatric cancer awareness decals.
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1 (A) Original issuance: $25; with $10 to the
2 Pediatric Cancer Awareness Fund and $15 to the
3 Secretary of State Special License Plate Fund.
4 (B) Renewal: $25; with $23 to the Pediatric Cancer
5 Awareness Fund and $2 to the Secretary of State
6 Special License Plate Fund.
7 (12) The Department of Veterans Affairs for Folds Fold
8 of Honor decals.
9 (A) Original issuance: $25; with $10 to the Folds
10 of Honor Foundation Fund and $15 to the Secretary of
11 State Special License Plate Fund.
12 (B) Renewal: $25; with $23 to the Folds of Honor
13 Foundation Fund and $2 to the Secretary of State
14 Special License Plate Fund.
15 (13) The Illinois chapters of the Experimental
16 Aircraft Association for aviation enthusiast decals.
17 (A) Original issuance: $25; with $10 to the
18 Experimental Aircraft Association Fund and $15 to the
19 Secretary of State Special License Plate Fund.
20 (B) Renewal: $25; with $23 to the Experimental
21 Aircraft Association Fund and $2 to the Secretary of
22 State Special License Plate Fund.
23 (14) The Illinois Department of Human Services for
24 Child Abuse Council of the Quad Cities decals.
25 (A) Original issuance: $25; with $10 to the Child
26 Abuse Council of the Quad Cities Fund and $15 to the
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1 Secretary of State Special License Plate Fund.
2 (B) Renewal: $25; with $23 to the Child Abuse
3 Council of the Quad Cities Fund and $2 to the Secretary
4 of State Special License Plate Fund.
5 (15) The Illinois Department of Public Health for
6 health care worker decals.
7 (A) Original issuance: $25; with $10 to the
8 Illinois Health Care Workers Benefit Fund, and $15 to
9 the Secretary of State Special License Plate Fund.
10 (B) Renewal: $25; with $23 to the Illinois Health
11 Care Workers Benefit Fund and $2 to the Secretary of
12 State Special License Plate Fund.
13 (16) The Department of Agriculture for Future Farmers
14 of America decals.
15 (A) Original issuance: $25; with $10 to the Future
16 Farmers of America Fund and $15 to the Secretary of
17 State Special License Plate Fund.
18 (B) Renewal: $25; with $23 to the Future Farmers
19 of America Fund and $2 to the Secretary of State
20 Special License Plate Fund.
21 (17) The Illinois Department of Public Health for
22 autism awareness decals that are designed with input from
23 autism advocacy organizations.
24 (A) Original issuance: $25; with $10 to the Autism
25 Awareness Fund and $15 to the Secretary of State
26 Special License Plate Fund.
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1 (B) Renewal: $25; with $23 to the Autism Awareness
2 Fund and $2 to the Secretary of State Special License
3 Plate Fund.
4 (18) The Department of Natural Resources for Lyme
5 disease research decals.
6 (A) Original issuance: $25; with $10 to the Tick
7 Research, Education, and Evaluation Fund and $15 to
8 the Secretary of State Special License Plate Fund.
9 (B) Renewal: $25; with $23 to the Tick Research,
10 Education, and Evaluation Fund and $2 to the Secretary
11 of State Special License Plate Fund.
12 (19) The IBEW Thank a Line Worker decal.
13 (A) Original issuance: $15, which shall be
14 deposited into the Secretary of State Special License
15 Plate Fund.
16 (B) Renewal: $2, which shall be deposited into the
17 Secretary of State Special License Plate Fund.
18 (20) An Illinois chapter of the Navy Club for Navy
19 Club decals.
20 (A) Original issuance: $5; which shall be
21 deposited into the Navy Club Fund.
22 (B) Renewal: $18; which shall be deposited into
23 the Navy Club Fund.
24 (21) An Illinois chapter of the International
25 Brotherhood of Electrical Workers for International
26 Brotherhood of Electrical Workers decal.
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1 (A) Original issuance: $25; with $10 to the
2 International Brotherhood of Electrical Workers Fund
3 and $15 to the Secretary of State Special License
4 Plate Fund.
5 (B) Renewal: $25; with $23 to the International
6 Brotherhood of Electrical Workers Fund and $2 to the
7 Secretary of State Special License Plate Fund.
8 (22) The 100 Club of Illinois decal.
9 (A) Original issuance: $45; with $30 to the 100
10 Club of Illinois Fund and $15 to the Secretary of State
11 Special License Plate Fund.
12 (B) Renewal: $27; with $25 to the 100 Club of
13 Illinois Fund and $2 to the Secretary of State Special
14 License Plate Fund.
15 (23) The Illinois USTA/Midwest Youth Tennis Foundation
16 decal.
17 (A) Original issuance: $40; with $25 to the
18 Illinois USTA/Midwest Youth Tennis Foundation Fund and
19 $15 to the Secretary of State Special License Plate
20 Fund.
21 (B) Renewal: $40; with $38 to the Illinois
22 USTA/Midwest Youth Tennis Foundation Fund and $2 to
23 the Secretary of State Special License Plate Fund.
24 (24) The Sons of the American Legion decal.
25 (A) Original issuance: $25; with $10 to the Sons
26 of the American Legion Fund and $15 to the Secretary of
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1 State Special License Plate Fund.
2 (B) Renewal: $25; with $23 to the Sons of the
3 American Legion Fund and $2 to the Secretary of State
4 Special License Plate Fund.
5 (f) The following funds are created as special funds in
6 the State treasury:
7 (1) The Roadside Monarch Habitat Fund. All money in
8 the Roadside Monarch Habitat Fund shall be paid as grants
9 by the Illinois Department of Natural Resources to fund
10 roadside monarch and other pollinator habitat development,
11 enhancement, and restoration projects in this State.
12 (2) (Blank).
13 (3) (Blank).
14 (4) The Post-Traumatic Stress Disorder Awareness Fund.
15 All money in the Post-Traumatic Stress Disorder Awareness
16 Fund shall be paid as grants to K9s for Veterans, NFP for
17 support, education, and awareness of veterans with
18 post-traumatic stress disorder.
19 (5) The Guide Dogs of America Fund. All money in the
20 Guide Dogs of America Fund shall be paid as grants to the
21 International Guiding Eyes, Inc., doing business as Guide
22 Dogs of America.
23 (6) The Mechanics Training Fund. All money in the
24 Mechanics Training Fund shall be paid as grants to the
25 Mechanics Local 701 Training Fund.
26 (7) (Blank).
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1 (8) (Blank).
2 (9) The Pediatric Cancer Awareness Fund. All money in
3 the Pediatric Cancer Awareness Fund shall be paid as
4 grants to the Cancer Center at Illinois for pediatric
5 cancer treatment and research.
6 (10) The Folds of Honor Foundation Fund. All money in
7 the Folds of Honor Foundation Fund shall be paid as grants
8 to the Folds of Honor Foundation to aid in providing
9 educational scholarships to military families.
10 (11) The Experimental Aircraft Association Fund. All
11 money in the Experimental Aircraft Association Fund shall
12 be paid, subject to appropriation by the General Assembly
13 and distribution by the Secretary, as grants to promote
14 recreational aviation.
15 (12) The Child Abuse Council of the Quad Cities Fund.
16 All money in the Child Abuse Council of the Quad Cities
17 Fund shall be paid as grants to benefit the Child Abuse
18 Council of the Quad Cities.
19 (13) The Illinois Health Care Workers Benefit Fund.
20 All money in the Illinois Health Care Workers Benefit Fund
21 shall be paid as grants to the Trinity Health Foundation
22 for the benefit of health care workers, doctors, nurses,
23 and others who work in the health care industry in this
24 State.
25 (14) The Future Farmers of America Fund. All money in
26 the Future Farmers of America Fund shall be paid as grants
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1 to the Illinois Association of Future Farmers of America.
2 (15) The Tick Research, Education, and Evaluation
3 Fund. All money in the Tick Research, Education, and
4 Evaluation Fund shall be paid as grants to the Illinois
5 Lyme Association.
6 (16) The Navy Club Fund. All money in the Navy Club
7 Fund shall be paid as grants to any local chapter of the
8 Navy Club that is located in this State.
9 (17) The International Brotherhood of Electrical
10 Workers Fund. All money in the International Brotherhood
11 of Electrical Workers Fund shall be paid as grants to any
12 local chapter of the International Brotherhood of
13 Electrical Workers that is located in this State.
14 (18) The 100 Club of Illinois Fund. All money in the
15 100 Club of Illinois Fund shall be paid as grants to the
16 100 Club of Illinois for the purpose of giving financial
17 support to children and spouses of first responders killed
18 in the line of duty and mental health resources for active
19 duty first responders.
20 (19) The Illinois USTA/Midwest Youth Tennis Foundation
21 Fund. All money in the Illinois USTA/Midwest Youth Tennis
22 Foundation Fund shall be paid as grants to Illinois
23 USTA/Midwest Youth Tennis Foundation to aid USTA/Midwest
24 districts in the State with exposing youth to the game of
25 tennis.
26 (20) The Sons of the American Legion Fund. All money
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1 in the Sons of the American Legion Fund shall be paid as
2 grants to the Illinois Detachment of the Sons of the
3 American Legion.
4 (g) The following funds are dissolved on July 1, 2025:
5 (1) The Prostate Cancer Awareness Fund.
6 (2) The Horsemen's Council of Illinois Fund.
7 (3) The Theresa Tracy Trot-Illinois CancerCare
8 Foundation Fund.
9 (4) The Developmental Disabilities Awareness Fund.
10 (Source: P.A. 103-112, eff. 1-1-24; 103-163, eff. 1-1-24;
11 103-349, eff. 1-1-24; 103-605, eff. 7-1-24; 103-664, eff.
12 1-1-25; 103-665, eff. 1-1-25; 103-855, eff. 1-1-25; 103-911,
13 eff. 1-1-25; 103-933, eff. 1-1-25; 104-2, eff. 6-16-25;
14 104-234, eff. 8-15-25; 104-417, eff. 8-15-25; 104-435, eff.
15 11-21-25; revised 12-9-25.)
16 (625 ILCS 5/3-699.15)
17 Sec. 3-699.15. Coast Guard license plates.
18 (a) The Secretary, upon receipt of all applicable fees and
19 applications made in the form prescribed by the Secretary of
20 State, may issue special registration plates designated as
21 U.S. Coast Guard plates. The special plates issued under this
22 Section shall be affixed only to passenger vehicles of the
23 first division, motorcycles, autocycles, or motor vehicles of
24 the second division weighing not more than 8,000 pounds.
25 Plates under this Section shall expire according to the
HB2949 Enrolled - 617 - LRB104 09328 BDA 19386 b
1 multi-year procedure established by Section 3-414.1 of this
2 Code.
3 (b) The design and color of the special plates shall be
4 wholly within the discretion of the Secretary. Appropriate
5 documentation, as determined by the Secretary, shall accompany
6 each application.
7 (c) An applicant shall be charged a $26 fee for the
8 original issuance in addition to the appropriate registration
9 fee, if applicable. Of this fee, $11 shall be deposited into
10 the Illinois Veterans Veterans' Homes Fund and $15 shall be
11 deposited into the Secretary of State Special License Plate
12 Fund. For each registration renewal period, a $26 fee, in
13 addition to the appropriate registration fee, shall be
14 charged. Of this fee, $24 shall be deposited into the Illinois
15 Veterans Veterans' Homes Fund and $2 shall be deposited into
16 the Secretary of State Special License Plate Fund.
17 (Source: P.A. 103-843, eff. 1-1-25.)
18 Section 5-107. The Pretrial Services Act is amended by
19 changing Section 0.04 as follows:
20 (725 ILCS 185/0.04)
21 Sec. 0.04. Powers and duties.
22 (a) The Office shall provide pretrial services as provided
23 in Section 7 to circuit courts or counties without existing
24 pretrial services agencies.
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1 (b) The Office shall develop, establish, adopt, and
2 enforce uniform standards for pretrial services in this State.
3 (c) The Office may:
4 (1) hire and train State employed pretrial personnel;
5 (2) establish qualifications for pretrial officers as
6 to hiring, promotion, and training;
7 (3) establish a system of training and orientation for
8 local pretrial services agencies;
9 (4) develop Develop standards and approve employee
10 compensation schedules for local pretrial services
11 agencies;
12 (5) establish a system of uniform forms;
13 (6) develop standards for a system of recordkeeping
14 for local pretrial services agencies;
15 (7) gather statistics and develop research for
16 planning of pretrial services in Illinois;
17 (8) establish a means of verifying the conditions for
18 reimbursement under this Act for local pretrial services
19 agencies and develop criteria for approved costs for
20 reimbursement;
21 (9) monitor and evaluate all pretrial programs
22 operated by local pretrial services agencies;
23 (10) review and approve annual plans submitted by
24 local pretrial services agencies; and
25 (11) establish such other standards and regulations
26 and do all acts necessary to carry out the intent and
HB2949 Enrolled - 619 - LRB104 09328 BDA 19386 b
1 purposes of this Act.
2 (d) Subject to appropriation, in State Fiscal Year 2027
3 only, the Office may expend funds relating to the organization
4 and administrative responsibilities of the Office of the State
5 Public Defender established by the State Public Defender Act.
6 (Source: P.A. 103-602, eff. 7-1-25.)
7 Section 5-110. The Revised Uniform Unclaimed Property Act
8 is amended by changing Section 15-801 as follows:
9 (765 ILCS 1026/15-801)
10 Sec. 15-801. Deposit of funds by administrator.
11 (a) Except as otherwise provided in this Section, the
12 administrator shall deposit in the Unclaimed Property Trust
13 Fund all funds received under this Act, including proceeds
14 from the sale of property under Article 7. The administrator
15 may deposit any amount in the Unclaimed Property Trust Fund
16 into the State Pensions Fund during the fiscal year at his or
17 her discretion; however, he or she shall, on April 15 and
18 October 15 of each year, deposit any amount in the Unclaimed
19 Property Trust Fund exceeding $2,500,000 into the State
20 Pensions Fund. If on either April 15 or October 15, the
21 administrator determines that a balance of $2,500,000 is
22 insufficient for the prompt payment of unclaimed property
23 claims authorized under this Act, the administrator may retain
24 more than $2,500,000 in the Unclaimed Property Trust Fund in
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1 order to ensure the prompt payment of claims. Beginning in
2 State fiscal year 2028 2027, all amounts that are deposited
3 into the State Pensions Fund from the Unclaimed Property Trust
4 Fund shall be apportioned to the designated retirement systems
5 as provided in subsection (c-6) of Section 8.12 of the State
6 Finance Act to reduce their actuarial reserve deficiencies.
7 (b) The administrator shall make prompt payment of claims
8 he or she duly allows as provided for in this Act from the
9 Unclaimed Property Trust Fund. This shall constitute an
10 irrevocable and continuing appropriation of all amounts in the
11 Unclaimed Property Trust Fund necessary to make prompt payment
12 of claims duly allowed by the administrator pursuant to this
13 Act.
14 (Source: P.A. 103-8, eff. 6-7-23; 103-588, eff. 6-5-24; 104-2,
15 eff. 6-16-25.)
16 Section 5-115. The Department of Natural Resources Act is
17 amended by adding Section 20-25 as follows:
18 (20 ILCS 801/20-25 new)
19 Sec. 20-25. Illinois State Museum Collection Trust Fund.
20 (a) The Illinois State Museum Collection Trust Fund is
21 created as a trust fund outside the State treasury, to be held
22 by the State Treasurer as ex officio custodian. The Fund shall
23 receive all moneys from the deaccession of objects of
24 scientific, historic, and artistic value in the possession of
HB2949 Enrolled - 621 - LRB104 09328 BDA 19386 b
1 the State Museum and may also receive transfers, awards,
2 deposits, other funds made available from any source, public
3 or private, for the purposes of subsection (b).
4 (b) The moneys deposited into the Illinois State Museum
5 Collection Trust Fund shall be used by the Department for the
6 State Museum to:
7 (1) purchase objects of scientific, historic, and
8 artistic value; or
9 (2) maintain objects of scientific, historic, and
10 artistic value in the possession of the State Museum.
11 (c) Notwithstanding any other provision of law, the
12 Illinois State Museum Collection Trust Fund is not subject to
13 sweeps, administrative chargebacks, or any other fiscal
14 maneuver that would in any way transfer any amounts from the
15 Fund into any other fund of the State.
16 Article 10.
17 Section 10-5. The Illinois Administrative Procedure Act is
18 amended by adding Sections 5-45.68 and 5-45.69 as follows:
19 (5 ILCS 100/5-45.68 new)
20 Sec. 5-45.68. Emergency rulemaking; rate increase for
21 direct support personnel and all frontline personnel. To
22 provide for the expeditious and timely implementation of the
23 changes made to Section 74 of the Mental Health and
HB2949 Enrolled - 622 - LRB104 09328 BDA 19386 b
1 Developmental Disabilities Administrative Act by this
2 amendatory Act of the 104th General Assembly, emergency rules
3 implementing the changes made to Section 74 of the Mental
4 Health and Developmental Disabilities Administrative Act by
5 this amendatory Act of the 104th General Assembly may be
6 adopted in accordance with Section 5-45 by the Department of
7 Human Services. The adoption of emergency rules authorized by
8 Section 5-45 and this Section is deemed to be necessary for the
9 public interest, safety, and welfare.
10 This Section is repealed one year after the effective date
11 of this Section.
12 (5 ILCS 100/5-45.69 new)
13 Sec. 5-45.69. Emergency rulemaking; Illinois Public Aid
14 Code. To provide for the expeditious and timely implementation
15 of the changes made to the Illinois Public Aid Code by this
16 amendatory Act of the 104th General Assembly, emergency rules
17 implementing the changes made to that Code by this amendatory
18 Act of the 104th General Assembly may be adopted in accordance
19 with Section 5-45 by the Department of Healthcare and Family
20 Services or any other agency essential to the implementation
21 of the changes. The adoption of emergency rules authorized by
22 Section 5-45 and this Section is deemed to be necessary for the
23 public interest, safety, and welfare.
24 This Section is repealed one year after the effective date
25 of this Section.
HB2949 Enrolled - 623 - LRB104 09328 BDA 19386 b
1 Section 10-10. The Mental Health and Developmental
2 Disabilities Administrative Act is amended by changing Section
3 74 as follows:
4 (20 ILCS 1705/74)
5 Sec. 74. Rates and reimbursements.
6 (a) Within 30 days after July 6, 2017 (the effective date
7 of Public Act 100-23), the Department shall increase rates and
8 reimbursements to fund a minimum of a $0.75 per hour wage
9 increase for frontline personnel, including, but not limited
10 to, direct support professionals, aides, frontline
11 supervisors, qualified intellectual disabilities
12 professionals, nurses, and non-administrative support staff
13 working in community-based provider organizations serving
14 individuals with developmental disabilities. The Department
15 shall adopt rules, including emergency rules under subsection
16 (y) of Section 5-45 of the Illinois Administrative Procedure
17 Act, to implement the provisions of this Section.
18 (b) Rates and reimbursements. Within 30 days after June 4,
19 2018 (the effective date of Public Act 100-587), the
20 Department shall increase rates and reimbursements to fund a
21 minimum of a $0.50 per hour wage increase for frontline
22 personnel, including, but not limited to, direct support
23 professionals, aides, frontline supervisors, qualified
24 intellectual disabilities professionals, nurses, and
HB2949 Enrolled - 624 - LRB104 09328 BDA 19386 b
1 non-administrative support staff working in community-based
2 provider organizations serving individuals with developmental
3 disabilities. The Department shall adopt rules, including
4 emergency rules under subsection (bb) of Section 5-45 of the
5 Illinois Administrative Procedure Act, to implement the
6 provisions of this Section.
7 (c) Rates and reimbursements. Within 30 days after June 5,
8 2019 (the effective date of Public Act 101-10), subject to
9 federal approval, the Department shall increase rates and
10 reimbursements in effect on June 30, 2019 for community-based
11 providers for persons with Developmental Disabilities by 3.5%.
12 The Department shall adopt rules, including emergency rules
13 under subsection (jj) of Section 5-45 of the Illinois
14 Administrative Procedure Act, to implement the provisions of
15 this Section, including wage increases for direct care staff.
16 (d) For community-based providers serving persons with
17 intellectual/developmental disabilities, subject to federal
18 approval of any relevant Waiver Amendment, the rates taking
19 effect for services delivered on or after January 1, 2022,
20 shall include an increase in the rate methodology sufficient
21 to provide a $1.50 per hour wage increase for direct support
22 professionals in residential settings and sufficient to
23 provide wages for all residential non-executive direct care
24 staff, excluding direct support professionals, at the federal
25 Department of Labor, Bureau of Labor Statistics' average wage
26 as defined in rule by the Department.
HB2949 Enrolled - 625 - LRB104 09328 BDA 19386 b
1 The establishment of and any changes to the rate
2 methodologies for community-based services provided to persons
3 with intellectual/developmental disabilities are subject to
4 federal approval of any relevant Waiver Amendment and shall be
5 defined in rule by the Department. The Department shall adopt
6 rules, including emergency rules as authorized by Section 5-45
7 of the Illinois Administrative Procedure Act, to implement the
8 provisions of this subsection (d).
9 (e) For community-based providers serving persons with
10 intellectual/developmental disabilities, subject to federal
11 approval of any relevant Waiver Amendment, the rates taking
12 effect for services delivered on or after January 1, 2023,
13 shall include an increase in the rate methodology sufficient
14 to provide a $1.00 per hour wage increase for all direct
15 support professionals and all other frontline personnel who
16 are not subject to the Bureau of Labor Statistics' average
17 wage increases, who work in residential and community day
18 services settings, with at least $0.50 of those funds to be
19 provided as a direct increase to base wages, with the
20 remaining $0.50 to be used flexibly for base wage increases.
21 In addition, the rates taking effect for services delivered on
22 or after January 1, 2023 shall include an increase sufficient
23 to provide wages for all residential non-executive direct care
24 staff, excluding direct support professionals, at the federal
25 Department of Labor, Bureau of Labor Statistics' average wage
26 as defined in rule by the Department.
HB2949 Enrolled - 626 - LRB104 09328 BDA 19386 b
1 The establishment of and any changes to the rate
2 methodologies for community-based services provided to persons
3 with intellectual/developmental disabilities are subject to
4 federal approval of any relevant Waiver Amendment and shall be
5 defined in rule by the Department. The Department shall adopt
6 rules, including emergency rules as authorized by Section 5-45
7 of the Illinois Administrative Procedure Act, to implement the
8 provisions of this subsection.
9 (f) For community-based providers serving persons with
10 intellectual/developmental disabilities, subject to federal
11 approval of any relevant Waiver Amendment, the rates taking
12 effect for services delivered on or after January 1, 2024
13 shall include an increase in the rate methodology sufficient
14 to provide a $2.50 per hour wage increase for all direct
15 support professionals and all other frontline personnel who
16 are not subject to the Bureau of Labor Statistics' average
17 wage increases and who work in residential and community day
18 services settings. At least $1.25 of the per hour wage
19 increase shall be provided as a direct increase to base wages,
20 and the remaining $1.25 of the per hour wage increase shall be
21 used flexibly for base wage increases. In addition, the rates
22 taking effect for services delivered on or after January 1,
23 2024 shall include an increase sufficient to provide wages for
24 all residential non-executive direct care staff, excluding
25 direct support professionals, at the federal Department of
26 Labor, Bureau of Labor Statistics' average wage as defined in
HB2949 Enrolled - 627 - LRB104 09328 BDA 19386 b
1 rule by the Department.
2 The establishment of and any changes to the rate
3 methodologies for community-based services provided to persons
4 with intellectual/developmental disabilities are subject to
5 federal approval of any relevant Waiver Amendment and shall be
6 defined in rule by the Department. The Department shall adopt
7 rules, including emergency rules as authorized by Section 5-45
8 of the Illinois Administrative Procedure Act, to implement the
9 provisions of this subsection.
10 (g) For community-based providers serving persons with
11 intellectual or developmental disabilities, subject to federal
12 approval of any relevant Waiver Amendment, the rates taking
13 effect for services delivered on or after January 1, 2025
14 shall include an increase in the rate methodology sufficient
15 to provide a $1 per hour wage rate increase for all direct
16 support personnel and all other frontline personnel who are
17 not subject to the Bureau of Labor Statistics' average wage
18 increases and who work in residential and community day
19 services settings, with at least $0.75 of those funds to be
20 provided as a direct increase to base wages and the remaining
21 $0.25 to be used flexibly for base wage increases. These
22 increases shall not be used by community-based providers for
23 operational or administrative expenses. In addition, the rates
24 taking effect for services delivered on or after January 1,
25 2025 shall include an increase sufficient to provide wages for
26 all residential non-executive direct care staff, excluding
HB2949 Enrolled - 628 - LRB104 09328 BDA 19386 b
1 direct support personnel, at the federal Department of Labor,
2 Bureau of Labor Statistics' average wage as defined by rule by
3 the Department. For services delivered on or after January 1,
4 2025, the rates shall include adjustments to
5 employment-related expenses as defined by rule by the
6 Department.
7 The establishment of and any changes to the rate
8 methodologies for community-based services provided to persons
9 with intellectual or developmental disabilities are subject to
10 federal approval of any relevant Waiver Amendment and shall be
11 defined in rule by the Department. The Department shall adopt
12 rules, including emergency rules as authorized by Section 5-45
13 of the Illinois Administrative Procedure Act, to implement the
14 provisions of this subsection.
15 (h) For community-based providers serving persons with
16 intellectual or developmental disabilities, subject to federal
17 approval of any relevant Waiver Amendment, the rates taking
18 effect for services delivered on or after January 1, 2026
19 shall include an increase in the rate methodology sufficient
20 to provide a $0.80 per hour wage increase for all direct
21 support personnel and all other frontline personnel who are
22 not subject to the Bureau of Labor Statistics' average wage
23 increases and who work in residential and community day
24 services settings, with at least $0.60 of the per hour wage
25 increase to be provided as a direct increase to base wages, and
26 the remaining $0.20 of the per hour wage increase to be used
HB2949 Enrolled - 629 - LRB104 09328 BDA 19386 b
1 flexibly for base wage increases. These increases shall not be
2 used by community-based providers for operational or
3 administrative expenses. In addition, the rates taking effect
4 for services delivered on or after January 1, 2026 shall
5 include an increase sufficient to provide wages for all
6 residential non-executive direct care staff, excluding direct
7 support personnel, at the federal Department of Labor, Bureau
8 of Labor Statistics' average wage as defined in rule by the
9 Department.
10 The establishment of and any changes to the rate
11 methodologies for community-based services provided to persons
12 with intellectual or developmental disabilities are subject to
13 federal approval of any relevant Waiver Amendment and shall be
14 defined in rule by the Department. The Department shall adopt
15 rules, including emergency rules as authorized by Section 5-45
16 of the Illinois Administrative Procedure Act, to implement the
17 provisions of this subsection.
18 (i) For community-based providers serving persons with
19 intellectual or developmental disabilities, subject to federal
20 approval of any relevant Waiver Amendment, the rates taking
21 effect for services delivered on or after January 1, 2027,
22 shall include an increase in the rate methodology sufficient
23 to provide a $0.60 per hour wage increase for all direct
24 support personnel and all other frontline personnel who are
25 not subject to the Bureau of Labor Statistics' average wage
26 increases and who work in residential and community day
HB2949 Enrolled - 630 - LRB104 09328 BDA 19386 b
1 services settings, with at least $0.30 of the per hour wage
2 increase to be provided as a direct increase to base wages, and
3 the remaining $0.30 of the per hour wage increase to be used
4 flexibly for base wage increases. These increases shall not be
5 used by community-based providers for operational or
6 administrative expenses. In addition, the rates taking effect
7 for services delivered on or after January 1, 2027, shall
8 include an increase sufficient to provide wages for all
9 residential non-executive direct care staff, excluding direct
10 support personnel, at the federal Department of Labor, Bureau
11 of Labor Statistics' average wage as defined in rule by the
12 Department.
13 The establishment of and any changes to the rate
14 methodologies for community-based services provided to persons
15 with intellectual or developmental disabilities are subject to
16 federal approval of any relevant Waiver Amendment and shall be
17 defined in rule by the Department. The Department shall adopt
18 rules, including emergency rules as authorized by Section 5-45
19 of the Illinois Administrative Procedure Act, to implement the
20 provisions of this subsection.
21 (Source: P.A. 103-8, eff. 6-7-23; 103-154, eff. 6-30-23;
22 103-588, eff. 6-5-24; 104-2, eff. 6-16-25.)
23 Section 10-15. The Illinois Public Aid Code is amended by
24 changing Sections 5-5.4 and 5-55 and by adding Section
25 12-4.13f as follows:
HB2949 Enrolled - 631 - LRB104 09328 BDA 19386 b
1 (305 ILCS 5/5-5.4) (from Ch. 23, par. 5-5.4)
2 Sec. 5-5.4. Standards of payment; Department of Healthcare
3 and Family Services. The Department of Healthcare and Family
4 Services shall develop standards of payment of nursing
5 facility and ICF/DD services in facilities providing such
6 services under this Article which:
7 (1) Provide for the determination of a facility's payment
8 for nursing facility or ICF/DD services on a prospective
9 basis. The amount of the payment rate for all nursing
10 facilities certified by the Department of Public Health under
11 the ID/DD Community Care Act or the Nursing Home Care Act as
12 Intermediate Care for the Developmentally Disabled facilities,
13 Long Term Care for Under Age 22 facilities, Skilled Nursing
14 facilities, or Intermediate Care facilities under the medical
15 assistance program shall be prospectively established annually
16 on the basis of historical, financial, and statistical data
17 reflecting actual costs from prior years, which shall be
18 applied to the current rate year and updated for inflation,
19 except that the capital cost element for newly constructed
20 facilities shall be based upon projected budgets. The annually
21 established payment rate shall take effect on July 1 in 1984
22 and subsequent years. No rate increase and no update for
23 inflation shall be provided on or after July 1, 1994, unless
24 specifically provided for in this Section. The changes made by
25 Public Act 93-841 extending the duration of the prohibition
HB2949 Enrolled - 632 - LRB104 09328 BDA 19386 b
1 against a rate increase or update for inflation are effective
2 retroactive to July 1, 2004.
3 For facilities licensed by the Department of Public Health
4 under the Nursing Home Care Act as Intermediate Care for the
5 Developmentally Disabled facilities or Long Term Care for
6 Under Age 22 facilities, the rates taking effect on July 1,
7 1998 shall include an increase of 3%. For facilities licensed
8 by the Department of Public Health under the Nursing Home Care
9 Act as Skilled Nursing facilities or Intermediate Care
10 facilities, the rates taking effect on July 1, 1998 shall
11 include an increase of 3% plus $1.10 per resident-day, as
12 defined by the Department. For facilities licensed by the
13 Department of Public Health under the Nursing Home Care Act as
14 Intermediate Care Facilities for the Developmentally Disabled
15 or Long Term Care for Under Age 22 facilities, the rates taking
16 effect on January 1, 2006 shall include an increase of 3%. For
17 facilities licensed by the Department of Public Health under
18 the Nursing Home Care Act as Intermediate Care Facilities for
19 the Developmentally Disabled or Long Term Care for Under Age
20 22 facilities, the rates taking effect on January 1, 2009
21 shall include an increase sufficient to provide a $0.50 per
22 hour wage increase for non-executive staff. For facilities
23 licensed by the Department of Public Health under the ID/DD
24 Community Care Act as ID/DD Facilities the rates taking effect
25 within 30 days after July 6, 2017 (the effective date of Public
26 Act 100-23) shall include an increase sufficient to provide a
HB2949 Enrolled - 633 - LRB104 09328 BDA 19386 b
1 $0.75 per hour wage increase for non-executive staff. The
2 Department shall adopt rules, including emergency rules under
3 subsection (y) of Section 5-45 of the Illinois Administrative
4 Procedure Act, to implement the provisions of this paragraph.
5 For facilities licensed by the Department of Public Health
6 under the ID/DD Community Care Act as ID/DD Facilities and
7 under the MC/DD Act as MC/DD Facilities, the rates taking
8 effect within 30 days after June 5, 2019 (the effective date of
9 Public Act 101-10) shall include an increase sufficient to
10 provide a $0.50 per hour wage increase for non-executive
11 frontline personnel, including, but not limited to, direct
12 support persons, aides, frontline supervisors, qualified
13 intellectual disabilities professionals, nurses, and
14 non-administrative support staff. The Department shall adopt
15 rules, including emergency rules under subsection (bb) of
16 Section 5-45 of the Illinois Administrative Procedure Act, to
17 implement the provisions of this paragraph.
18 For facilities licensed by the Department of Public Health
19 under the Nursing Home Care Act as Intermediate Care for the
20 Developmentally Disabled facilities or Long Term Care for
21 Under Age 22 facilities, the rates taking effect on July 1,
22 1999 shall include an increase of 1.6% plus $3.00 per
23 resident-day, as defined by the Department. For facilities
24 licensed by the Department of Public Health under the Nursing
25 Home Care Act as Skilled Nursing facilities or Intermediate
26 Care facilities, the rates taking effect on July 1, 1999 shall
HB2949 Enrolled - 634 - LRB104 09328 BDA 19386 b
1 include an increase of 1.6% and, for services provided on or
2 after October 1, 1999, shall be increased by $4.00 per
3 resident-day, as defined by the Department.
4 For facilities licensed by the Department of Public Health
5 under the Nursing Home Care Act as Intermediate Care for the
6 Developmentally Disabled facilities or Long Term Care for
7 Under Age 22 facilities, the rates taking effect on July 1,
8 2000 shall include an increase of 2.5% per resident-day, as
9 defined by the Department. For facilities licensed by the
10 Department of Public Health under the Nursing Home Care Act as
11 Skilled Nursing facilities or Intermediate Care facilities,
12 the rates taking effect on July 1, 2000 shall include an
13 increase of 2.5% per resident-day, as defined by the
14 Department.
15 For facilities licensed by the Department of Public Health
16 under the Nursing Home Care Act as skilled nursing facilities
17 or intermediate care facilities, a new payment methodology
18 must be implemented for the nursing component of the rate
19 effective July 1, 2003. The Department of Public Aid (now
20 Healthcare and Family Services) shall develop the new payment
21 methodology using the Minimum Data Set (MDS) as the instrument
22 to collect information concerning nursing home resident
23 condition necessary to compute the rate. The Department shall
24 develop the new payment methodology to meet the unique needs
25 of Illinois nursing home residents while remaining subject to
26 the appropriations provided by the General Assembly. A
HB2949 Enrolled - 635 - LRB104 09328 BDA 19386 b
1 transition period from the payment methodology in effect on
2 June 30, 2003 to the payment methodology in effect on July 1,
3 2003 shall be provided for a period not exceeding 3 years and
4 184 days after implementation of the new payment methodology
5 as follows:
6 (A) For a facility that would receive a lower nursing
7 component rate per patient day under the new system than
8 the facility received effective on the date immediately
9 preceding the date that the Department implements the new
10 payment methodology, the nursing component rate per
11 patient day for the facility shall be held at the level in
12 effect on the date immediately preceding the date that the
13 Department implements the new payment methodology until a
14 higher nursing component rate of reimbursement is achieved
15 by that facility.
16 (B) For a facility that would receive a higher nursing
17 component rate per patient day under the payment
18 methodology in effect on July 1, 2003 than the facility
19 received effective on the date immediately preceding the
20 date that the Department implements the new payment
21 methodology, the nursing component rate per patient day
22 for the facility shall be adjusted.
23 (C) Notwithstanding paragraphs (A) and (B), the
24 nursing component rate per patient day for the facility
25 shall be adjusted subject to appropriations provided by
26 the General Assembly.
HB2949 Enrolled - 636 - LRB104 09328 BDA 19386 b
1 For facilities licensed by the Department of Public Health
2 under the Nursing Home Care Act as Intermediate Care for the
3 Developmentally Disabled facilities or Long Term Care for
4 Under Age 22 facilities, the rates taking effect on March 1,
5 2001 shall include a statewide increase of 7.85%, as defined
6 by the Department.
7 Notwithstanding any other provision of this Section, for
8 facilities licensed by the Department of Public Health under
9 the Nursing Home Care Act as skilled nursing facilities or
10 intermediate care facilities, except facilities participating
11 in the Department's demonstration program pursuant to the
12 provisions of Title 77, Part 300, Subpart T of the Illinois
13 Administrative Code, the numerator of the ratio used by the
14 Department of Healthcare and Family Services to compute the
15 rate payable under this Section using the Minimum Data Set
16 (MDS) methodology shall incorporate the following annual
17 amounts as the additional funds appropriated to the Department
18 specifically to pay for rates based on the MDS nursing
19 component methodology in excess of the funding in effect on
20 December 31, 2006:
21 (i) For rates taking effect January 1, 2007,
22 $60,000,000.
23 (ii) For rates taking effect January 1, 2008,
24 $110,000,000.
25 (iii) For rates taking effect January 1, 2009,
26 $194,000,000.
HB2949 Enrolled - 637 - LRB104 09328 BDA 19386 b
1 (iv) For rates taking effect April 1, 2011, or the
2 first day of the month that begins at least 45 days after
3 February 16, 2011 (the effective date of Public Act
4 96-1530), $416,500,000 or an amount as may be necessary to
5 complete the transition to the MDS methodology for the
6 nursing component of the rate. Increased payments under
7 this item (iv) are not due and payable, however, until (i)
8 the methodologies described in this paragraph are approved
9 by the federal government in an appropriate State Plan
10 amendment and (ii) the assessment imposed by Section 5B-2
11 of this Code is determined to be a permissible tax under
12 Title XIX of the Social Security Act.
13 Notwithstanding any other provision of this Section, for
14 facilities licensed by the Department of Public Health under
15 the Nursing Home Care Act as skilled nursing facilities or
16 intermediate care facilities, the support component of the
17 rates taking effect on January 1, 2008 shall be computed using
18 the most recent cost reports on file with the Department of
19 Healthcare and Family Services no later than April 1, 2005,
20 updated for inflation to January 1, 2006.
21 For facilities licensed by the Department of Public Health
22 under the Nursing Home Care Act as Intermediate Care for the
23 Developmentally Disabled facilities or Long Term Care for
24 Under Age 22 facilities, the rates taking effect on April 1,
25 2002 shall include a statewide increase of 2.0%, as defined by
26 the Department. This increase terminates on July 1, 2002;
HB2949 Enrolled - 638 - LRB104 09328 BDA 19386 b
1 beginning July 1, 2002 these rates are reduced to the level of
2 the rates in effect on March 31, 2002, as defined by the
3 Department.
4 For facilities licensed by the Department of Public Health
5 under the Nursing Home Care Act as skilled nursing facilities
6 or intermediate care facilities, the rates taking effect on
7 July 1, 2001 shall be computed using the most recent cost
8 reports on file with the Department of Public Aid no later than
9 April 1, 2000, updated for inflation to January 1, 2001. For
10 rates effective July 1, 2001 only, rates shall be the greater
11 of the rate computed for July 1, 2001 or the rate effective on
12 June 30, 2001.
13 Notwithstanding any other provision of this Section, for
14 facilities licensed by the Department of Public Health under
15 the Nursing Home Care Act as skilled nursing facilities or
16 intermediate care facilities, the Illinois Department shall
17 determine by rule the rates taking effect on July 1, 2002,
18 which shall be 5.9% less than the rates in effect on June 30,
19 2002.
20 Notwithstanding any other provision of this Section, for
21 facilities licensed by the Department of Public Health under
22 the Nursing Home Care Act as skilled nursing facilities or
23 intermediate care facilities, if the payment methodologies
24 required under Section 5A-12 and the waiver granted under 42
25 CFR 433.68 are approved by the United States Centers for
26 Medicare and Medicaid Services, the rates taking effect on
HB2949 Enrolled - 639 - LRB104 09328 BDA 19386 b
1 July 1, 2004 shall be 3.0% greater than the rates in effect on
2 June 30, 2004. These rates shall take effect only upon
3 approval and implementation of the payment methodologies
4 required under Section 5A-12.
5 Notwithstanding any other provisions of this Section, for
6 facilities licensed by the Department of Public Health under
7 the Nursing Home Care Act as skilled nursing facilities or
8 intermediate care facilities, the rates taking effect on
9 January 1, 2005 shall be 3% more than the rates in effect on
10 December 31, 2004.
11 Notwithstanding any other provision of this Section, for
12 facilities licensed by the Department of Public Health under
13 the Nursing Home Care Act as skilled nursing facilities or
14 intermediate care facilities, effective January 1, 2009, the
15 per diem support component of the rates effective on January
16 1, 2008, computed using the most recent cost reports on file
17 with the Department of Healthcare and Family Services no later
18 than April 1, 2005, updated for inflation to January 1, 2006,
19 shall be increased to the amount that would have been derived
20 using standard Department of Healthcare and Family Services
21 methods, procedures, and inflators.
22 Notwithstanding any other provisions of this Section, for
23 facilities licensed by the Department of Public Health under
24 the Nursing Home Care Act as intermediate care facilities that
25 are federally defined as Institutions for Mental Disease, or
26 facilities licensed by the Department of Public Health under
HB2949 Enrolled - 640 - LRB104 09328 BDA 19386 b
1 the Specialized Mental Health Rehabilitation Act of 2013, a
2 socio-development component rate equal to 6.6% of the
3 facility's nursing component rate as of January 1, 2006 shall
4 be established and paid effective July 1, 2006. The
5 socio-development component of the rate shall be increased by
6 a factor of 2.53 on the first day of the month that begins at
7 least 45 days after January 11, 2008 (the effective date of
8 Public Act 95-707). As of August 1, 2008, the
9 socio-development component rate shall be equal to 6.6% of the
10 facility's nursing component rate as of January 1, 2006,
11 multiplied by a factor of 3.53. For services provided on or
12 after April 1, 2011, or the first day of the month that begins
13 at least 45 days after February 16, 2011 (the effective date of
14 Public Act 96-1530), whichever is later, the Illinois
15 Department may by rule adjust these socio-development
16 component rates, and may use different adjustment
17 methodologies for those facilities participating, and those
18 not participating, in the Illinois Department's demonstration
19 program pursuant to the provisions of Title 77, Part 300,
20 Subpart T of the Illinois Administrative Code, but in no case
21 may such rates be diminished below those in effect on August 1,
22 2008.
23 For facilities licensed by the Department of Public Health
24 under the Nursing Home Care Act as Intermediate Care for the
25 Developmentally Disabled facilities or as long-term care
26 facilities for residents under 22 years of age, the rates
HB2949 Enrolled - 641 - LRB104 09328 BDA 19386 b
1 taking effect on July 1, 2003 shall include a statewide
2 increase of 4%, as defined by the Department.
3 For facilities licensed by the Department of Public Health
4 under the Nursing Home Care Act as Intermediate Care for the
5 Developmentally Disabled facilities or Long Term Care for
6 Under Age 22 facilities, the rates taking effect on the first
7 day of the month that begins at least 45 days after January 11,
8 2008 (the effective date of Public Act 95-707) shall include a
9 statewide increase of 2.5%, as defined by the Department.
10 Notwithstanding any other provision of this Section, for
11 facilities licensed by the Department of Public Health under
12 the Nursing Home Care Act as skilled nursing facilities or
13 intermediate care facilities, effective January 1, 2005,
14 facility rates shall be increased by the difference between
15 (i) a facility's per diem property, liability, and malpractice
16 insurance costs as reported in the cost report filed with the
17 Department of Public Aid and used to establish rates effective
18 July 1, 2001 and (ii) those same costs as reported in the
19 facility's 2002 cost report. These costs shall be passed
20 through to the facility without caps or limitations, except
21 for adjustments required under normal auditing procedures.
22 Rates established effective each July 1 shall govern
23 payment for services rendered throughout that fiscal year,
24 except that rates established on July 1, 1996 shall be
25 increased by 6.8% for services provided on or after January 1,
26 1997. Such rates will be based upon the rates calculated for
HB2949 Enrolled - 642 - LRB104 09328 BDA 19386 b
1 the year beginning July 1, 1990, and for subsequent years
2 thereafter until June 30, 2001 shall be based on the facility
3 cost reports for the facility fiscal year ending at any point
4 in time during the previous calendar year, updated to the
5 midpoint of the rate year. The cost report shall be on file
6 with the Department no later than April 1 of the current rate
7 year. Should the cost report not be on file by April 1, the
8 Department shall base the rate on the latest cost report filed
9 by each skilled care facility and intermediate care facility,
10 updated to the midpoint of the current rate year. In
11 determining rates for services rendered on and after July 1,
12 1985, fixed time shall not be computed at less than zero. The
13 Department shall not make any alterations of regulations which
14 would reduce any component of the Medicaid rate to a level
15 below what that component would have been utilizing in the
16 rate effective on July 1, 1984.
17 (2) Shall take into account the actual costs incurred by
18 facilities in providing services for recipients of skilled
19 nursing and intermediate care services under the medical
20 assistance program.
21 (3) Shall take into account the medical and psycho-social
22 characteristics and needs of the patients.
23 (4) Shall take into account the actual costs incurred by
24 facilities in meeting licensing and certification standards
25 imposed and prescribed by the State of Illinois, any of its
26 political subdivisions or municipalities and by the U.S.
HB2949 Enrolled - 643 - LRB104 09328 BDA 19386 b
1 Department of Health and Human Services pursuant to Title XIX
2 of the Social Security Act.
3 The Department of Healthcare and Family Services shall
4 develop precise standards for payments to reimburse nursing
5 facilities for any utilization of appropriate rehabilitative
6 personnel for the provision of rehabilitative services which
7 is authorized by federal regulations, including reimbursement
8 for services provided by qualified therapists or qualified
9 assistants, and which is in accordance with accepted
10 professional practices. Reimbursement also may be made for
11 utilization of other supportive personnel under appropriate
12 supervision.
13 The Department shall develop enhanced payments to offset
14 the additional costs incurred by a facility serving
15 exceptional need residents and shall allocate at least
16 $4,000,000 of the funds collected from the assessment
17 established by Section 5B-2 of this Code for such payments.
18 For the purpose of this Section, "exceptional needs" means,
19 but need not be limited to, ventilator care and traumatic
20 brain injury care. The enhanced payments for exceptional need
21 residents under this paragraph are not due and payable,
22 however, until (i) the methodologies described in this
23 paragraph are approved by the federal government in an
24 appropriate State Plan amendment and (ii) the assessment
25 imposed by Section 5B-2 of this Code is determined to be a
26 permissible tax under Title XIX of the Social Security Act.
HB2949 Enrolled - 644 - LRB104 09328 BDA 19386 b
1 Beginning January 1, 2014 the methodologies for
2 reimbursement of nursing facility services as provided under
3 this Section 5-5.4 shall no longer be applicable for services
4 provided on or after January 1, 2014.
5 No payment increase under this Section for the MDS
6 methodology, exceptional care residents, or the
7 socio-development component rate established by Public Act
8 96-1530 of the 96th General Assembly and funded by the
9 assessment imposed under Section 5B-2 of this Code shall be
10 due and payable until after the Department notifies the
11 long-term care providers, in writing, that the payment
12 methodologies to long-term care providers required under this
13 Section have been approved by the Centers for Medicare and
14 Medicaid Services of the U.S. Department of Health and Human
15 Services and the waivers under 42 CFR 433.68 for the
16 assessment imposed by this Section, if necessary, have been
17 granted by the Centers for Medicare and Medicaid Services of
18 the U.S. Department of Health and Human Services. Upon
19 notification to the Department of approval of the payment
20 methodologies required under this Section and the waivers
21 granted under 42 CFR 433.68, all increased payments otherwise
22 due under this Section prior to the date of notification shall
23 be due and payable within 90 days of the date federal approval
24 is received.
25 On and after July 1, 2012, the Department shall reduce any
26 rate of reimbursement for services or other payments or alter
HB2949 Enrolled - 645 - LRB104 09328 BDA 19386 b
1 any methodologies authorized by this Code to reduce any rate
2 of reimbursement for services or other payments in accordance
3 with Section 5-5e.
4 For facilities licensed by the Department of Public Health
5 under the ID/DD Community Care Act as ID/DD Facilities and
6 under the MC/DD Act as MC/DD Facilities, subject to federal
7 approval, the rates taking effect for services delivered on or
8 after August 1, 2019 shall be increased by 3.5% over the rates
9 in effect on June 30, 2019. The Department shall adopt rules,
10 including emergency rules under subsection (ii) of Section
11 5-45 of the Illinois Administrative Procedure Act, to
12 implement the provisions of this Section, including wage
13 increases for direct care staff.
14 For facilities licensed by the Department of Public Health
15 under the ID/DD Community Care Act as ID/DD Facilities and
16 under the MC/DD Act as MC/DD Facilities, subject to federal
17 approval, the rates taking effect on the latter of the
18 approval date of the State Plan Amendment for these facilities
19 or the Waiver Amendment for the home and community-based
20 services settings shall include an increase sufficient to
21 provide a $0.26 per hour wage increase to the base wage for
22 non-executive staff. The Department shall adopt rules,
23 including emergency rules as authorized by Section 5-45 of the
24 Illinois Administrative Procedure Act, to implement the
25 provisions of this Section, including wage increases for
26 direct care staff.
HB2949 Enrolled - 646 - LRB104 09328 BDA 19386 b
1 For facilities licensed by the Department of Public Health
2 under the ID/DD Community Care Act as ID/DD Facilities and
3 under the MC/DD Act as MC/DD Facilities, subject to federal
4 approval of the State Plan Amendment and the Waiver Amendment
5 for the home and community-based services settings, the rates
6 taking effect for the services delivered on or after July 1,
7 2020 shall include an increase sufficient to provide a $1.00
8 per hour wage increase for non-executive staff. For services
9 delivered on or after January 1, 2021, subject to federal
10 approval of the State Plan Amendment and the Waiver Amendment
11 for the home and community-based services settings, shall
12 include an increase sufficient to provide a $0.50 per hour
13 increase for non-executive staff. The Department shall adopt
14 rules, including emergency rules as authorized by Section 5-45
15 of the Illinois Administrative Procedure Act, to implement the
16 provisions of this Section, including wage increases for
17 direct care staff.
18 For facilities licensed by the Department of Public Health
19 under the ID/DD Community Care Act as ID/DD Facilities and
20 under the MC/DD Act as MC/DD Facilities, subject to federal
21 approval of the State Plan Amendment, the rates taking effect
22 for the residential services delivered on or after July 1,
23 2021, shall include an increase sufficient to provide a $0.50
24 per hour increase for aides in the rate methodology. For
25 facilities licensed by the Department of Public Health under
26 the ID/DD Community Care Act as ID/DD Facilities and under the
HB2949 Enrolled - 647 - LRB104 09328 BDA 19386 b
1 MC/DD Act as MC/DD Facilities, subject to federal approval of
2 the State Plan Amendment, the rates taking effect for the
3 residential services delivered on or after January 1, 2022
4 shall include an increase sufficient to provide a $1.00 per
5 hour increase for aides in the rate methodology. In addition,
6 for residential services delivered on or after January 1, 2022
7 such rates shall include an increase sufficient to provide
8 wages for all residential non-executive direct care staff,
9 excluding aides, at the federal Department of Labor, Bureau of
10 Labor Statistics' average wage as defined in rule by the
11 Department. The Department shall adopt rules, including
12 emergency rules as authorized by Section 5-45 of the Illinois
13 Administrative Procedure Act, to implement the provisions of
14 this Section.
15 For facilities licensed by the Department of Public Health
16 under the ID/DD Community Care Act as ID/DD facilities and
17 under the MC/DD Act as MC/DD facilities, subject to federal
18 approval of the State Plan Amendment, the rates taking effect
19 for services delivered on or after January 1, 2023, shall
20 include a $1.00 per hour wage increase for all direct support
21 personnel and all other frontline personnel who are not
22 subject to the Bureau of Labor Statistics' average wage
23 increases, who work in residential and community day services
24 settings, with at least $0.50 of those funds to be provided as
25 a direct increase to all aide base wages, with the remaining
26 $0.50 to be used flexibly for base wage increases to the rate
HB2949 Enrolled - 648 - LRB104 09328 BDA 19386 b
1 methodology for aides. In addition, for residential services
2 delivered on or after January 1, 2023 the rates shall include
3 an increase sufficient to provide wages for all residential
4 non-executive direct care staff, excluding aides, at the
5 federal Department of Labor, Bureau of Labor Statistics'
6 average wage as determined by the Department. Also, for
7 services delivered on or after January 1, 2023, the rates will
8 include adjustments to employment-related expenses as defined
9 in rule by the Department. The Department shall adopt rules,
10 including emergency rules as authorized by Section 5-45 of the
11 Illinois Administrative Procedure Act, to implement the
12 provisions of this Section.
13 For facilities licensed by the Department of Public Health
14 under the ID/DD Community Care Act as ID/DD facilities and
15 under the MC/DD Act as MC/DD facilities, subject to federal
16 approval of the State Plan Amendment, the rates taking effect
17 for services delivered on or after January 1, 2024 shall
18 include a $2.50 per hour wage increase for all direct support
19 personnel and all other frontline personnel who are not
20 subject to the Bureau of Labor Statistics' average wage
21 increases and who work in residential and community day
22 services settings. At least $1.25 of the per hour wage
23 increase shall be provided as a direct increase to all aide
24 base wages, and the remaining $1.25 of the per hour wage
25 increase shall be used flexibly for base wage increases to the
26 rate methodology for aides. In addition, for residential
HB2949 Enrolled - 649 - LRB104 09328 BDA 19386 b
1 services delivered on or after January 1, 2024, the rates
2 shall include an increase sufficient to provide wages for all
3 residential non-executive direct care staff, excluding aides,
4 at the federal Department of Labor, Bureau of Labor
5 Statistics' average wage as determined by the Department.
6 Also, for services delivered on or after January 1, 2024, the
7 rates will include adjustments to employment-related expenses
8 as defined in rule by the Department. The Department shall
9 adopt rules, including emergency rules as authorized by
10 Section 5-45 of the Illinois Administrative Procedure Act, to
11 implement the provisions of this Section.
12 For facilities licensed by the Department of Public Health
13 under the ID/DD Community Care Act as ID/DD facilities and
14 under the MC/DD Act as MC/DD facilities, subject to federal
15 approval of a State Plan Amendment, the rates taking effect
16 for services delivered on or after January 1, 2025 shall
17 include a $1.00 per hour wage increase for all direct support
18 personnel and all other frontline personnel who are not
19 subject to the Bureau of Labor Statistics' average wage
20 increases and who work in residential and community day
21 services settings, with at least $0.75 of those funds to be
22 provided as a direct increase to all aide base wages and the
23 remaining $0.25 to be used flexibly for base wage increases to
24 the rate methodology for aides. These increases shall not be
25 used by facilities for operational and administrative
26 expenses. In addition, for residential services delivered on
HB2949 Enrolled - 650 - LRB104 09328 BDA 19386 b
1 or after January 1, 2025, the rates shall include an increase
2 sufficient to provide wages for all residential non-executive
3 direct care staff, excluding aides, at the federal Department
4 of Labor, Bureau of Labor Statistics' average wage as
5 determined by the Department. Also, for services delivered on
6 or after January 1, 2025, the rates will include adjustments
7 to employment-related expenses as defined in rule by the
8 Department. The Department shall adopt rules, including
9 emergency rules as authorized by Section 5-45 of the Illinois
10 Administrative Procedure Act, to implement the provisions of
11 this Section.
12 For facilities licensed by the Department of Public Health
13 under the ID/DD Community Care Act as ID/DD facilities and
14 under the MC/DD Act as MC/DD facilities, subject to federal
15 approval of a State Plan Amendment, the rates taking effect
16 for services delivered on or after January 1, 2026 shall
17 include a $0.80 per hour wage increase for all direct support
18 personnel and all other frontline personnel who are not
19 subject to the Bureau of Labor Statistics' average wage
20 increases and who work in residential and community day
21 services settings, with at least $0.60 of those funds to be
22 provided as a direct increase to all aide base wages and the
23 remaining $0.20 to be used flexibly for base wage increases to
24 the rate methodology for aides. These increases shall not be
25 used by facilities for operational and administrative
26 expenses. In addition, for residential services delivered on
HB2949 Enrolled - 651 - LRB104 09328 BDA 19386 b
1 or after January 1, 2026, the rates shall include an increase
2 sufficient to provide wages for all residential non-executive
3 direct care staff, excluding aides, at the federal Department
4 of Labor, Bureau of Labor Statistics' average wage as
5 determined by the Department. Also, for services delivered on
6 or after January 1, 2026, the rates will include adjustments
7 to employment-related expenses as defined in rule by the
8 Department. The Department shall adopt rules, including
9 emergency rules as authorized by Section 5-45 of the Illinois
10 Administrative Procedure Act, to implement the provisions of
11 this Section.
12 For facilities licensed by the Department of Public Health
13 under the ID/DD Community Care Act as ID/DD facilities and
14 under the MC/DD Act as MC/DD facilities, subject to federal
15 approval of a State Plan Amendment, the rates taking effect
16 for services delivered on or after January 1, 2027, shall
17 include a $0.60 per hour wage increase for all direct support
18 personnel and all other frontline personnel who are not
19 subject to the Bureau of Labor Statistics' average wage
20 increases and who work in residential and community day
21 services settings, with at least $0.30 of those funds to be
22 provided as a direct increase to all aide base wages and the
23 remaining $0.30 to be used flexibly for base wage increases to
24 the rate methodology for aides. These increases shall not be
25 used by facilities for operational and administrative
26 expenses. In addition, for residential services delivered on
HB2949 Enrolled - 652 - LRB104 09328 BDA 19386 b
1 or after January 1, 2027, the rates shall include an increase
2 sufficient to provide wages for all residential non-executive
3 direct care staff, excluding aides, at the federal Department
4 of Labor, Bureau of Labor Statistics' average wage as
5 determined by the Department. Also, for services delivered on
6 or after January 1, 2027, the rates will include adjustments
7 to employment-related expenses as defined in rule by the
8 Department. The Department shall adopt rules, including
9 emergency rules as authorized by Section 5-45 of the Illinois
10 Administrative Procedure Act, to implement the provisions of
11 this Section.
12 Notwithstanding any other provision of this Section to the
13 contrary, any regional wage adjuster for facilities located
14 outside of the counties of Cook, DuPage, Kane, Lake, McHenry,
15 and Will shall be no lower than 1.00, and any regional wage
16 adjuster for facilities located within the counties of Cook,
17 DuPage, Kane, Lake, McHenry, and Will shall be no lower than
18 1.15.
19 (Source: P.A. 103-8, eff. 6-7-23; 103-588, eff. 7-1-24; 104-2,
20 eff. 6-16-25.)
21 (305 ILCS 5/5-55)
22 Sec. 5-55. Reimbursement for music therapy services.
23 Subject to federal approval, for dates of service beginning on
24 and after July 1, 2027 2025, the Department shall reimburse
25 music therapy services provided by licensed professional music
HB2949 Enrolled - 653 - LRB104 09328 BDA 19386 b
1 therapists. To be eligible for reimbursement under this
2 Section, music therapy services must be provided by a licensed
3 professional music therapist authorized to practice under the
4 Music Therapy Licensing and Practice Act.
5 (Source: P.A. 103-593, eff. 6-7-24.)
6 (305 ILCS 5/12-4.13f new)
7 Sec. 12-4.13f. Families Receiving Emergency Support for
8 Hunger (FRESH) Program.
9 (a) As used in this Section:
10 "FRESH benefits" means one-time, lump sum payments
11 authorized under this Section.
12 "SNAP benefits" means benefits provided under Chapter 51
13 of Title VII of the United States Code.
14 (b) Subject to available funding, the Department of Human
15 Services shall establish a Families Receiving Emergency
16 Support for Hunger (FRESH) Program to provide FRESH benefits
17 to individuals subject to termination of their SNAP benefits
18 or a reduction in their household's monthly SNAP benefit
19 allotment, if:
20 (1) the termination or reduction in SNAP benefits
21 occurred as a result of the individual failing to meet
22 SNAP work requirements; and
23 (2) the individual is not certified as eligible and
24 enrolled in SNAP on the 16th day of the calendar month in
25 which the termination or reduction of benefits, as set
HB2949 Enrolled - 654 - LRB104 09328 BDA 19386 b
1 forth in paragraph (1) of this subsection, took effect.
2 (c) Individuals eligible for FRESH benefits shall be
3 provided a one-time, lump sum payment equal to $400. Multiple
4 individuals within the same SNAP household can receive FRESH
5 benefits as set forth in subsection (e).
6 (d)(1) The Department of Human Services shall issue
7 FRESH benefits to eligible individuals automatically. The
8 Department shall not require any application, action, or
9 additional information from eligible individuals to
10 receive FRESH benefits.
11 (2) If the reduction or termination of SNAP benefits,
12 as set forth in subsection (b), occurred on or after May 1,
13 2026 but prior to August 1, 2026, the Department shall
14 provide FRESH benefits no later than August 1, 2026.
15 (3) If the reduction or termination of SNAP benefits,
16 as set forth in subsection (b), occurred on or after
17 August 1, 2026, the Department shall immediately issue
18 FRESH benefits on the 16th day of the calendar month in
19 which the termination or reduction of benefits took
20 effect, as set forth in subsection (b).
21 (e) Individuals eligible for FRESH benefits shall be
22 limited to one issuance of FRESH benefits per individual
23 subject to a reduction or termination of SNAP benefits as set
24 forth in subsection (b). Multiple individuals within the same
25 SNAP household can receive FRESH benefits.
26 (f) FRESH benefits under this Section shall be provided to
HB2949 Enrolled - 655 - LRB104 09328 BDA 19386 b
1 eligible individuals in the form of cash benefits distributed
2 via disbursement to an Electronic Benefit Transfer card.
3 (g) The Department shall publish monthly data on the
4 number of individuals who have received FRESH benefits and the
5 amount of FRESH benefits issued. The Department shall further
6 provide this data as part of its annual report to the General
7 Assembly. The report shall exclude any personally identifiable
8 information.
9 (h) Notwithstanding any other provision of this Code, and
10 to the maximum extent permitted by federal law, for purposes
11 of determining eligibility and the amount of other assistance
12 under this Code, the Department of Human Services and local
13 governmental units administering assistance under this Code
14 shall exclude from consideration any FRESH benefits provided
15 under this Section.
16 (i) The provisions of this Section are inoperative on and
17 after July 1, 2027.
18 Article 15.
19 Section 15-5. The Civil Administrative Code of Illinois is
20 amended by changing Section 5-336 and by adding Section 5-123
21 as follows:
22 (20 ILCS 5/5-123 new)
23 Sec. 5-123. In the Department of Early Childhood. Two
HB2949 Enrolled - 656 - LRB104 09328 BDA 19386 b
1 Assistant Secretaries of Early Childhood. Their initial terms
2 shall run from the date of appointment until January 18, 2027,
3 and until their successors have been appointed and have
4 qualified. Thereafter, their terms shall be as provided in
5 Section 5-610 of this Law.
6 (20 ILCS 5/5-336)
7 Sec. 5-336. In the Department of Early Childhood. For
8 terms beginning on or after July 1, 2024, the Secretary shall
9 receive an annual salary of $214,988 or as set by the Governor,
10 whichever is higher. On July 1, 2025, and on each July 1
11 thereafter, the Secretary shall receive an increase in salary
12 based on the cost of living adjustment as authorized by Senate
13 Joint Resolution 192 of the 86th General Assembly.
14 Each Assistant Secretary of Early Childhood appointed
15 under Section 5-123 of this Article shall receive an annual
16 salary of $191,694. Starting January 18, 2027, each Assistant
17 Secretary of Early Childhood appointed under Section 5-123 of
18 this Article shall receive an annual salary of $197,850 or as
19 set by the Governor, whichever is higher. On July 1, 2027, and
20 on each July 1 thereafter, the Assistant Secretaries shall
21 receive an increase in salary based on a cost of living
22 adjustment as authorized by Senate Joint Resolution 192 of the
23 86th General Assembly.
24 (Source: P.A. 103-594, eff. 6-25-24.)
HB2949 Enrolled - 657 - LRB104 09328 BDA 19386 b
1 Section 15-10. The Illinois Public Aid Code is amended by
2 changing Sections 2-12, 2-12.5, 12-5, 12-10, 12-10.3, and
3 12-10.5 as follows:
4 (305 ILCS 5/2-12) (from Ch. 23, par. 2-12)
5 Sec. 2-12. "Illinois Department"; "Department". In this
6 Code, "Illinois Department" or "Department", when a particular
7 entity is not specified, means the following:
8 (1) In the case of a function performed before July 1,
9 1997 (the effective date of the Department of Human
10 Services Act), the term means the Department of Public
11 Aid.
12 (2) Except as provided in paragraph (2.5), in the case
13 of a function to be performed on or after July 1, 1997
14 under Article III, IV, VI, IX, or IXA, the term means the
15 Department of Human Services as successor to the Illinois
16 Department of Public Aid.
17 (2.5) In the case of a function to be performed on or
18 after July 1, 2026 under Sections 9A-11 and 9A-11.5
19 9A-11-5, the term means the Department of Early Childhood.
20 (3) In the case of a function to be performed on or
21 after July 1, 1997 under Article V, V-A, V-B, V-C, V-D,
22 V-E, X, XIV, or XV, the term means the Department of
23 Healthcare and Family Services (formerly Illinois
24 Department of Public Aid).
25 (4) In the case of a function to be performed on or
HB2949 Enrolled - 658 - LRB104 09328 BDA 19386 b
1 after July 1, 1997 under Article I, II, VIIIA, XI, XII, or
2 XIII, the term means the Department of Human Services
3 (acting as successor to the Illinois Department of Public
4 Aid) or the Department of Healthcare and Family Services
5 (formerly Illinois Department of Public Aid) or both,
6 according to whether that function, in the specific
7 context, has been allocated to the Department of Human
8 Services or the Department of Healthcare and Family
9 Services (formerly Department of Public Aid) or both of
10 those departments.
11 (Source: P.A. 103-594, eff. 6-25-24.)
12 (305 ILCS 5/2-12.5)
13 Sec. 2-12.5. "Director of the Illinois Department";
14 "Director of the Department"; "Director". In this Code,
15 "Director of the Illinois Department", "Director of the
16 Department", or "Director", when a particular official is not
17 specified, means the following:
18 (1) In the case of a function performed before July 1,
19 1997 (the effective date of the Department of Human
20 Services Act), the term means the Director of Public Aid.
21 (2) Except as provided in paragraph (2.5), in the case
22 of a function to be performed on or after July 1, 1997
23 under Article III, IV, VI, IX, or IXA, the term means the
24 Secretary of Human Services.
25 (2.5) In the case of a function to be performed on or
HB2949 Enrolled - 659 - LRB104 09328 BDA 19386 b
1 after July 1, 2026 under Sections 9A-11 and 9A-11.5
2 9A-11-5, the term means the Secretary of Early Childhood.
3 (3) In the case of a function to be performed on or
4 after July 1, 1997 under Article V, V-A, V-B, V-C, V-D,
5 V-E, X, XIV, or XV, the term means the Director of
6 Healthcare and Family Services (formerly Director of
7 Public Aid).
8 (4) In the case of a function to be performed on or
9 after July 1, 1997 under Article I, II, VIIIA, XI, XII, or
10 XIII, the term means the Secretary of Human Services or
11 the Director of Healthcare and Family Services (formerly
12 Director of Public Aid) or both, according to whether that
13 function, in the specific context, has been allocated to
14 the Department of Human Services or the Department of
15 Healthcare and Family Services (formerly Department of
16 Public Aid) or both of those departments.
17 (Source: P.A. 103-594, eff. 6-25-24.)
18 (305 ILCS 5/12-5) (from Ch. 23, par. 12-5)
19 Sec. 12-5. Appropriations; uses; federal grants; report to
20 General Assembly. From the sums appropriated by the General
21 Assembly, the Illinois Department shall order for payment by
22 warrant from the State treasury Treasury grants for public aid
23 under Articles III, IV, and V, including grants for funeral
24 and burial expenses, and all costs of administration of the
25 Illinois Department and the County Departments relating
HB2949 Enrolled - 660 - LRB104 09328 BDA 19386 b
1 thereto. Moneys appropriated to the Illinois Department for
2 public aid under Article VI may be used, with the consent of
3 the Governor, to cooperate co-operate with federal, State, and
4 local agencies in the development of work projects designed to
5 provide suitable employment for persons receiving public aid
6 under Article VI. The Illinois Department, with the consent of
7 the Governor, may be the agent of the State for the receipt and
8 disbursement of federal funds or commodities for public aid
9 purposes under Article VI and for related purposes in which
10 the cooperation co-operation of the Illinois Department is
11 sought by the federal government, and, in connection
12 therewith, may make necessary expenditures from moneys
13 appropriated for public aid under any Article of this Code and
14 for administration. The Illinois Department may make necessary
15 expenditures from monies appropriated to it for operations,
16 administration, and grants, including payment to the Health
17 Insurance Reserve Fund for group insurance costs at the rate
18 certified by the Department of Central Management Services.
19 All grants received by the Illinois Department for
20 programs funded by the Federal Social Services Block Grant
21 shall be deposited into in the Social Services Block Grant
22 Fund. All funds received into the Social Services Block Grant
23 Fund as reimbursement for expenditures from the General
24 Revenue Fund shall be transferred to the General Revenue Fund.
25 All funds received into the Social Services Block Grant Fund
26 fund for reimbursement for expenditure out of the Local
HB2949 Enrolled - 661 - LRB104 09328 BDA 19386 b
1 Initiative Fund shall be transferred into the Local Initiative
2 Fund. Any other federal funds received into the Social
3 Services Block Grant Fund shall be transferred to the DHS
4 Special Purposes Trust Fund. All federal funds received by the
5 Illinois Department as reimbursement for Employment and
6 Training Programs for expenditures made by the Illinois
7 Department from grants, gifts, or legacies as provided in
8 Section 12-4.18 or made by an entity other than the Illinois
9 Department and all federal funds received from the Emergency
10 Contingency Fund for State Temporary Assistance for Needy
11 Families Programs established by the American Recovery and
12 Reinvestment Act of 2009 shall be deposited into the
13 Employment and Training Fund.
14 During each State fiscal year, an amount not exceeding a
15 total of $68,800,000 of the federal funds received by the
16 Illinois Department under the provisions of Title IV-A of the
17 federal Social Security Act shall be deposited into the DCFS
18 Children's Services Fund.
19 All federal funds, except those covered by the foregoing 3
20 paragraphs, received as reimbursement for expenditures from
21 the General Revenue Fund shall be deposited into in the
22 General Revenue Fund for administrative and distributive
23 expenditures properly chargeable by federal law or regulation
24 to aid programs established under Articles III through XII and
25 Titles IV, XVI, XIX and XX of the Federal Social Security Act.
26 Any other federal funds received by the Illinois Department
HB2949 Enrolled - 662 - LRB104 09328 BDA 19386 b
1 under Sections 12-4.6, 12-4.18 and 12-4.19 that are required
2 by Section 12-10 of this Code to be paid into the DHS Special
3 Purposes Trust Fund shall be deposited into the DHS Special
4 Purposes Trust Fund. Any other federal funds received by the
5 Illinois Department pursuant to the Child Support Enforcement
6 Program established by Title IV-D of the Social Security Act
7 shall be deposited into in the Child Support Enforcement Trust
8 Fund as required under Section 12-10.2 or in the Child Support
9 Administrative Fund as required under Section 12-10.2a of this
10 Code. Any other federal funds received by the Illinois
11 Department for expenditures made under Title XIX of the Social
12 Security Act and Articles V and VI of this Code that are
13 required by Section 15-2 of this Code to be paid into the
14 County Provider Trust Fund shall be deposited into the County
15 Provider Trust Fund. Any other federal funds received by the
16 Illinois Department for hospital inpatient, hospital
17 ambulatory care, and disproportionate share hospital
18 expenditures made under Title XIX of the Social Security Act
19 and Article V of this Code that are required by Section 5A-8 of
20 this Code to be paid into the Hospital Provider Fund shall be
21 deposited into the Hospital Provider Fund. Any other federal
22 funds received by the Illinois Department for medical
23 assistance program expenditures made under Title XIX of the
24 Social Security Act and Article V of this Code that are
25 required by Section 5B-8 of this Code to be paid into the
26 Long-Term Care Provider Fund shall be deposited into the
HB2949 Enrolled - 663 - LRB104 09328 BDA 19386 b
1 Long-Term Care Provider Fund. Any other federal funds received
2 by the Illinois Department for medical assistance program
3 expenditures made under Title XIX of the Social Security Act
4 and Article V of this Code that are required by Section 5C-7 of
5 this Code to be paid into the Care Provider Fund for Persons
6 with a Developmental Disability shall be deposited into the
7 Care Provider Fund for Persons with a Developmental
8 Disability. Any other federal funds received by the Illinois
9 Department for trauma center adjustment payments that are
10 required by Section 5-5.03 of this Code and made under Title
11 XIX of the Social Security Act and Article V of this Code shall
12 be deposited into the Trauma Center Fund. Any other federal
13 funds received by the Illinois Department as reimbursement for
14 expenses for early intervention services paid from the Early
15 Intervention Services Revolving Fund shall be deposited into
16 that Fund.
17 The Illinois Department shall report to the General
18 Assembly at the end of each fiscal quarter the amount of all
19 funds received and paid into the Social Services Block Grant
20 Fund and the Local Initiative Fund and the expenditures and
21 transfers of such funds for services, programs and other
22 purposes authorized by law. Such report shall be filed with
23 the Speaker, Minority Leader and Clerk of the House, with the
24 President, Minority Leader and Secretary of the Senate, with
25 the Chairmen of the House and Senate Appropriations
26 Committees, the House Human Resources Committee and the Senate
HB2949 Enrolled - 664 - LRB104 09328 BDA 19386 b
1 Public Health, Welfare and Corrections Committee, or the
2 successor standing Committees of each as provided by the rules
3 of the House and Senate, respectively, with the Commission on
4 Government Forecasting and Accountability and with the State
5 Government Report Distribution Center for the General Assembly
6 as is required under paragraph (t) of Section 7 of the State
7 Library Act shall be deemed sufficient to comply with this
8 Section.
9 (Source: P.A. 100-587, eff. 6-4-18; 100-863, eff. 8-14-18;
10 100-1148, eff. 12-10-18; 101-275, eff. 8-9-19.)
11 (305 ILCS 5/12-10) (from Ch. 23, par. 12-10)
12 Sec. 12-10. DHS Special Purposes Trust Fund; uses. The DHS
13 Special Purposes Trust Fund, to be held outside the State
14 treasury Treasury by the State Treasurer as ex officio
15 ex-officio custodian, shall consist of (1) any federal grants
16 received under Section 12-4.6 that are not required by Section
17 12-5 to be paid into the General Revenue Fund or transferred
18 into the Local Initiative Fund under Section 12-10.1 or
19 deposited into in the Employment and Training Fund under
20 Section 12-10.3; (2) grants, gifts or legacies of moneys or
21 securities received under Section 12-4.18; (3) grants received
22 under Section 12-4.19; and (4) funds for child care and
23 development services that are not deposited into the
24 Employment and Training Fund under Section 12-10.3.
25 Disbursements from this Fund shall be only for the purposes
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1 authorized by the aforementioned Sections.
2 Disbursements from this Fund shall be by warrants drawn by
3 the State Comptroller on receipt of vouchers duly executed and
4 certified by the Illinois Department of Human Services,
5 including payment to the Health Insurance Reserve Fund for
6 group insurance costs at the rate certified by the Department
7 of Central Management Services.
8 In addition to any other transfers that may be provided
9 for by law, the State Comptroller shall direct and the State
10 Treasurer shall transfer from the DHS Special Purposes Trust
11 Fund into the Governor's Grant Fund such amounts as may be
12 directed in writing by the Secretary of Human Services.
13 In addition to any other transfers that may be provided
14 for by law, the State Comptroller shall direct and the State
15 Treasurer shall transfer from the DHS Special Purposes Trust
16 Fund into the Employment and Training fund such amounts as may
17 be directed in writing by the Secretary of Human Services.
18 In addition to any other transfers that may be provided
19 for by law, beginning on the effective date of the changes made
20 to this Section by this amendatory Act of the 104th General
21 Assembly and until June 30, 2027, the State Comptroller shall
22 direct and the State Treasurer shall transfer from the DHS
23 Special Purposes Trust Fund into the DEC Federal Agency
24 Services Fund such amounts as may be directed in writing by the
25 Secretary of Human Services.
26 (Source: P.A. 102-16, eff. 6-17-21; 103-363, eff. 7-28-23.)
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1 (305 ILCS 5/12-10.3) (from Ch. 23, par. 12-10.3)
2 Sec. 12-10.3. Employment and Training Fund; uses.
3 (a) The Employment and Training Fund is hereby created in
4 the State treasury Treasury for the purpose of receiving and
5 disbursing moneys in accordance with the provisions of Title
6 IV-A of the federal Social Security Act; the Food Stamp Act,
7 Title 7 of the United States Code; and related rules and
8 regulations governing the use of those moneys for the purposes
9 of providing employment and training services, supportive
10 services, cash assistance payments, short-term non-recurrent
11 payments, and other related social services. Beginning in
12 fiscal year 2022, the Employment and Training Fund may receive
13 revenues from State, federal, and private sources related to
14 child care services and programs.
15 (b) All federal funds received by the Illinois Department
16 as reimbursement for expenditures for employment and training
17 programs made by the Illinois Department from grants, gifts,
18 or legacies as provided in Section 12-4.18 or by an entity
19 other than the Department, and all federal funds received from
20 the Emergency Contingency Fund for State Temporary Assistance
21 for Needy Families Programs established by the American
22 Recovery and Reinvestment Act of 2009, shall be deposited into
23 the Employment and Training Fund.
24 (c) Except as provided in subsection (d) of this Section,
25 the Employment and Training Fund shall be administered by the
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1 Illinois Department, and the Illinois Department may make
2 payments from the Employment and Training Fund to clients or
3 to public and private entities on behalf of clients for
4 employment and training services, supportive services, cash
5 assistance payments, short-term non-recurrent payments, child
6 care services and child care related programs, and other
7 related social services consistent with the purposes
8 authorized under this Code.
9 (d) (Blank).
10 (e) The Illinois Department shall execute a written grant
11 agreement when purchasing employment and training services
12 from entities qualified to provide services under the
13 programs.
14 (f) In addition to any other transfers that may be
15 provided for by law, at the direction of the Secretary of Human
16 Services, the State Comptroller shall direct and the State
17 Treasurer shall transfer such amounts as may be determined by
18 the Secretary to be necessary for the costs of child care and
19 related program costs from the Employment and Training Fund to
20 the Child Care Assistance Fund.
21 (Source: P.A. 102-16, eff. 6-17-21.)
22 (305 ILCS 5/12-10.5)
23 Sec. 12-10.5. Medical Special Purposes Trust Fund.
24 (a) The Medical Special Purposes Trust Fund ("the Fund")
25 is created. Any grant, gift, donation, or legacy of money or
HB2949 Enrolled - 668 - LRB104 09328 BDA 19386 b
1 securities that the Department of Healthcare and Family
2 Services is authorized to receive under Section 12-4.18 or
3 Section 12-4.19 or any monies from any other source, and that
4 are dedicated for functions connected with the administration
5 of any medical program administered by the Department, shall
6 be deposited into the Fund. All federal moneys received by the
7 Department as reimbursement for disbursements authorized to be
8 made from the Fund shall also be deposited into the Fund. In
9 addition, federal moneys received on account of State
10 expenditures made in connection with obtaining compliance with
11 the federal Health Insurance Portability and Accountability
12 Act (HIPAA), as well as federal Rural Health Transformation
13 Program collaborative agreement funds awarded to the State,
14 shall be deposited into the Fund.
15 (b) No moneys received from a service provider or a
16 governmental or private entity that is enrolled with the
17 Department as a provider of medical services shall be
18 deposited into the Fund.
19 (c) Disbursements may be made from the Fund for the
20 purposes connected with the grants, gifts, donations,
21 legacies, or other monies deposited into the Fund, including,
22 but not limited to, grant programs, medical quality assessment
23 projects, eligibility population studies, medical information
24 systems evaluations, and other administrative functions that
25 assist the Department in fulfilling its health care mission
26 under any medical program administered by the Department.
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1 (d) At the direction of the Director of Healthcare and
2 Family Services, the State Comptroller shall direct and the
3 State Treasurer shall transfer from the Fund to the Healthcare
4 Provider Relief Fund such amounts as are necessary to
5 reimburse operational expenses paid in support of the Rural
6 Health Transformation Program.
7 (Source: P.A. 97-48, eff. 6-28-11; 97-689, eff. 6-14-12.)
8 Section 15-15. The Department of Early Childhood Act is
9 amended by changing Sections 1-20, 10-120, 20-30, and 20-45
10 and by adding Article 50 as follows:
11 (325 ILCS 3/1-20)
12 Sec. 1-20. Department; Secretary; organization.
13 (a) The Department of Early Childhood is created and shall
14 begin operation on July 1, 2024.
15 (b) The head officer of the Department is the Secretary.
16 The Secretary shall be appointed by the Governor, with the
17 advice and consent of the Senate. The initial term of the
18 Secretary shall run from the date of appointment until January
19 18, 2027, and until a successor has been appointed and
20 qualified. Thereafter, the Secretary's term shall be as
21 provided in Section 5-610 of the Civil Administrative Code of
22 Illinois. The Department may employ or retain other persons to
23 assist in the discharge of its functions, subject to the
24 Personnel Code.
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1 (c) The Governor may, with the advice and consent of the
2 Senate, appoint 2 an appropriate number of persons to serve as
3 Assistant Secretaries as provided in the Civil Administrative
4 Code of Illinois to head the major programmatic divisions of
5 the Department. Assistant Secretaries shall not be subject to
6 the Personnel Code.
7 (d) The Secretary shall create divisions and
8 administrative units within the Department and shall assign
9 functions, powers, duties, and personnel as may now or in the
10 future be required by State or federal law. The Secretary may
11 create other divisions and administrative units and may assign
12 other functions, powers, duties, and personnel as may be
13 necessary or desirable to carry out the functions and
14 responsibilities vested by law in the Department.
15 (Source: P.A. 103-594, eff. 6-25-24.)
16 (325 ILCS 3/10-120)
17 Sec. 10-120. Early Intervention Services Revolving Fund.
18 The Early Intervention Services Revolving Fund (formerly the
19 Early Intervention Services Revolving Fund), created by Public
20 Act 89-106 and continued under Public Act 103-594, shall be
21 held as a trust fund by the State Treasurer as ex officio
22 custodian and used lead agency. The Early Intervention
23 Services Revolving Fund shall be used to the extent determined
24 necessary by the lead agency to pay for early intervention
25 services.
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1 Local Accounts for such purposes may be established by the
2 lead agency.
3 The lead agency or its designee shall make expenditures
4 Expenditures from the Early Intervention Services Revolving
5 Fund shall be made in accordance with applicable program
6 provisions. Expenditures and shall be limited to those
7 purposes and amounts specified under applicable program
8 guidelines. There shall be deposited into Funding of the Fund
9 shall be from family fees, insurance company payments, federal
10 financial participation received as reimbursement for
11 expenditures from the Fund, and appropriations made to the
12 State agencies involved in the payment for early intervention
13 services under this Act.
14 Disbursements from the Early Intervention Services
15 Revolving Fund shall be made as determined by the lead agency
16 or its designee. Funds in the Early Intervention Services
17 Revolving Fund or the local accounts created under this
18 Section that are not immediately required for expenditure may
19 be invested in certificates of deposit or other interest
20 bearing accounts. Any interest earned on amounts in the Fund
21 shall be deposited into in the Early Intervention Services
22 Revolving Fund.
23 (Source: P.A. 103-594, eff. 6-25-24.)
24 (325 ILCS 3/20-30)
25 Sec. 20-30. Off-Hours Child Care Program.
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1 (a) Legislative intent. The General Assembly finds that:
2 (1) Finding child care can be a challenge for
3 firefighters, paramedics, police officers, nurses, and
4 other third shift workers across the State who often work
5 non-typical work hours. This can impact home life, school,
6 bedtime routines, job safety, and the mental health of
7 some of our most critical front line workers and their
8 families.
9 (2) There is a need for increased options for
10 off-hours child care in the State.
11 (3) Illinois has a vested interest in ensuring that
12 our first responders and working families can provide
13 their children with appropriate care during off hours to
14 improve the morale of existing first responders and to
15 improve recruitment into the future.
16 (b) As used in this Section, "first responders" means
17 emergency medical services personnel as defined in the
18 Emergency Medical Services (EMS) Systems Act, firefighters,
19 law enforcement officers, and, as determined by the Department
20 of Early Childhood on and after July 1, 2026, any other workers
21 who, on account of their work schedule, need child care
22 outside of the hours when licensed child care facilities
23 typically operate.
24 (c) Beginning July 1, 2026, the Department of Early
25 Childhood shall administer the Off-Hours Child Care Program to
26 help first responders and other workers identify and access
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1 off-hours, night, or sleep time child care, subject to
2 appropriation. Services funded under the program must address
3 the child care needs of first responders. Funding provided
4 under the program may also be used to cover any capital and
5 operating expenses related to the provision of off-hours,
6 night, or sleep time child care for first responders. Funding
7 awarded under this Section shall be funded through
8 appropriations from the Off-Hours Child Care Program Fund
9 created under Public Act 102-912. The Department of Early
10 Childhood may adopt any rules necessary to implement the
11 program.
12 (d) All costs associated with the Off-Hours Child Care
13 Program shall be paid from the Off-Hours Child Care Program
14 Fund, a special fund that was created under Section 1-75 of the
15 Department of Human Services Act (repealed) and was continued
16 under Public Act 103-594. The Department shall deposit any
17 moneys, whether public or private, received for the purposes
18 of this Section in the Fund. Moneys in the Fund may be expended
19 for the purposes of this Section and for no other purposes. All
20 interest earned on moneys in the Fund shall be retained in the
21 Fund.
22 (Source: P.A. 103-594, eff. 6-25-24.)
23 (325 ILCS 3/20-45)
24 Sec. 20-45. Home child care demonstration project;
25 conversion and renovation grants; Department of Early
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1 Childhood.
2 (a) The General Assembly finds that the demand for quality
3 child care far outweighs the number of safe, quality spaces
4 for our children. The purpose of this Section is to increase
5 the number of child care providers by:
6 (1) developing a demonstration project to train
7 individuals to become home child care providers who are
8 able to establish and operate their own child care
9 facility; and
10 (2) providing grants to convert and renovate existing
11 facilities.
12 (b) On and after July 1, 2026, the Department of Early
13 Childhood may from appropriations from the Child Care
14 Assistance Fund Development Block Grant establish a
15 demonstration project to train individuals to become home
16 child care providers who are able to establish and operate
17 their own home-based child care facilities. On and after July
18 1, 2026, the Department of Early Childhood is authorized to
19 use appropriations funds for this purpose from the child care
20 and development funds deposited into the DHS Special Purposes
21 Trust Fund as described in Section 12-10 of the Illinois
22 Public Aid Code or deposited into the Child Care Assistance
23 Fund Employment and Training Fund as described in Section
24 12-10.3 of the Illinois Public Aid Code. As an economic
25 development program, the project's focus is to foster
26 individual self-sufficiency through an entrepreneurial
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1 approach by the creation of new jobs and opening of new small
2 home-based child care businesses. The demonstration project
3 shall involve coordination among State and county governments
4 and the private sector, including, but not limited to: the
5 community college system, the Departments of Labor and
6 Commerce and Economic Opportunity, the State Board of
7 Education, large and small private businesses, non-profit
8 programs, unions, and child care providers in the State.
9 (c) On and after July 1, 2026, the Department of Early
10 Childhood may from appropriations from the Child Care
11 Assistance Fund Development Block Grant provide grants to
12 family child care providers and center based programs to
13 convert and renovate existing facilities, to the extent
14 permitted by federal law, so additional family child care
15 homes and child care centers can be located in such
16 facilities.
17 (1) Applications for grants shall be made to the
18 Department and shall contain information as the Department
19 shall require by rule. Every applicant shall provide
20 assurance to the Department that:
21 (A) the facility to be renovated or improved shall
22 be used as family child care home or child care center
23 for a continuous period of at least 5 years;
24 (B) any family child care home or child care
25 center program located in a renovated or improved
26 facility shall be licensed by the Department;
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1 (C) the program shall comply with applicable
2 federal and State laws prohibiting discrimination
3 against any person on the basis of race, color,
4 national origin, religion, creed, or sex;
5 (D) the grant shall not be used for purposes of
6 entertainment or perquisites;
7 (E) the applicant shall comply with any other
8 requirement the Department may prescribe to ensure
9 adherence to applicable federal, State, and county
10 laws;
11 (F) all renovations and improvements undertaken
12 with funds received under this Section shall comply
13 with all applicable State and county statutes and
14 ordinances including applicable building codes and
15 structural requirements of the Department; and
16 (G) the applicant shall indemnify and save
17 harmless the State and its officers, agents, and
18 employees from and against any and all claims arising
19 out of or resulting from the renovation and
20 improvements made with funds provided by this Section,
21 and, upon request of the Department, the applicant
22 shall procure sufficient insurance to provide that
23 indemnification.
24 (2) To receive a grant under this Section to convert
25 an existing facility into a family child care home or
26 child care center facility, the applicant shall:
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1 (A) agree to make available to the Department all
2 records it may have relating to the operation of any
3 family child care home and child care center facility,
4 and to allow State agencies to monitor its compliance
5 with the purpose of this Section;
6 (B) agree that, if the facility is to be altered or
7 improved, or is to be used by other groups, moneys
8 appropriated by this Section shall be used for
9 renovating or improving the facility only to the
10 proportionate extent that the floor space will be used
11 by the child care program; and
12 (C) establish, to the satisfaction of the
13 Department, that sufficient funds are available for
14 the effective use of the facility for the purpose for
15 which it is being renovated or improved.
16 (3) In selecting applicants for funding, the
17 Department shall make every effort to ensure that family
18 child care home or child care center facilities are
19 equitably distributed throughout the State according to
20 demographic need. The Department shall give priority
21 consideration to rural/Downstate areas of the State that
22 are currently experiencing a shortage of child care
23 services.
24 (4) In considering applications for grants to renovate
25 or improve an existing facility used for the operations of
26 a family child care home or child care center, the
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1 Department shall give preference to applications to
2 renovate facilities most in need of repair to address
3 safety and habitability concerns. No grant shall be
4 disbursed unless an agreement is entered into between the
5 applicant and the State, by and through the Department.
6 The agreement shall include the assurances and conditions
7 required by this Section and any other terms which the
8 Department may require.
9 (Source: P.A. 103-594, eff. 6-25-24.)
10 (325 ILCS 3/Art. 50 heading new)
11 ARTICLE 50. DEPARTMENT FUNDS
12 (325 ILCS 3/50-5 new)
13 Sec. 50-5. DEC Special Projects Fund.
14 (a) The DEC Special Projects Fund is created as a trust
15 fund to be held outside the State treasury, with the State
16 Treasurer as ex officio custodian. The fund shall consist of
17 moneys deposited under subsection (b).
18 (b) The Department may receive transfers, gifts, grants,
19 or donations from any source, public or private, in the form of
20 funds, services, equipment, supplies, or materials. Any funds
21 received under this Section shall be deposited into the DEC
22 Special Projects Fund, unless deposit into a different fund is
23 otherwise mandated, and shall be used in accordance with the
24 requirements of the financial assistance, gift, grant, or
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1 donation for purposes related to programs operated by the
2 Department and the duties of the Department.
3 (325 ILCS 3/50-10 new)
4 Sec. 50-10. DEC Federal Agency Services Fund.
5 (a) The DEC Federal Agency Services Fund is created as a
6 federal trust fund to be held outside the State treasury, with
7 the State Treasurer as ex officio custodian. The Department
8 may accept and deposit into the Fund moneys received from
9 federal grants or awards not otherwise required to be
10 deposited into the Child Care Assistance Fund.
11 (b) Moneys in the DEC Federal Agency Services Fund shall
12 be used, subject to appropriation by the General Assembly, for
13 the specific purposes established by the terms and conditions
14 of federal awards, including paying the costs of grants,
15 contracts, and administrative expenses of the Department. Any
16 unexpended moneys shall be returned in accordance with the
17 terms of any applicable grant or award.
18 (325 ILCS 3/50-15 new)
19 Sec. 50-15. Child Care Assistance Fund.
20 (a) The Child Care Assistance Fund is hereby created as a
21 trust fund to be held outside the State treasury, with the
22 State Treasurer as ex officio custodian, for the purpose of
23 receiving and disbursing moneys from federal sources related
24 to child care services and programs.
HB2949 Enrolled - 680 - LRB104 09328 BDA 19386 b
1 (b) The Child Care Assistance Fund shall be administered
2 by the Department of Early Childhood. Moneys in the Fund may be
3 used to make payments to clients, or to public or private
4 entities on behalf of clients, for child care services and
5 child care related programs.
6 (c) The Child Care Assistance Fund may receive transfers
7 from the Employment and Training Fund for any related costs.
8 (d) In addition to any other transfers that may be
9 provided for by law, the State Comptroller shall direct and
10 the State Treasurer shall transfer from the Child Care
11 Assistance Fund into the Employment and Training Fund such
12 amounts as may be directed in writing by the Secretary of Human
13 Services.
14 (325 ILCS 3/50-20 new)
15 Sec. 50-20. DEC Federal Indirect Cost Fund.
16 (a) The DEC Federal Indirect Cost Fund is hereby created
17 as a federal trust fund to be held outside the State treasury,
18 with the State Treasurer as ex officio custodian. Moneys in
19 the Fund shall be expended, subject to appropriation, only for
20 administrative or operational costs as authorized by law and
21 under the terms of any applicable federal grant, award, or
22 assistance.
23 (b) The Department may apply for, accept, receive, expend,
24 and administer on behalf of the State any indirect cost
25 reimbursements and funds from federal grants, awards, or other
HB2949 Enrolled - 681 - LRB104 09328 BDA 19386 b
1 assistance. Any federal indirect cost reimbursements and funds
2 received by the Department under this Section shall be
3 deposited into the DEC Federal Indirect Cost Fund.
4 Section 50-25. The Smart Start Illinois Act is amended by
5 changing Section 95-10 as follows:
6 (325 ILCS 85/95-10)
7 Sec. 95-10. Smart Start Child Care Workforce Compensation
8 Program.
9 (a) The Department of Human Services shall create and
10 establish the Smart Start Child Care Workforce Compensation
11 Program. The purposes purpose of the Smart Start Child Care
12 Workforce Compensation Program are: is
13 (1) to invest in early childhood education and care
14 service providers, including, but not limited to,
15 providers participating in the Child Care Assistance
16 Program;
17 (2) to expand the supply of high-quality early
18 childhood education and care; and
19 (3) to create a strong and stable early childhood
20 education and care system with attractive wages,
21 high-quality services, and affordable costs; and . (b) The
22 purpose of the Smart Start Child Care Workforce
23 Compensation Program is
24 (4) to stabilize community-based early childhood
HB2949 Enrolled - 682 - LRB104 09328 BDA 19386 b
1 education and care service providers, raise the wages of
2 early childhood educators, and support quality
3 enhancements that can position service providers to
4 participate in other public funding streams, such as
5 Preschool for All, in order to further enhance and expand
6 quality service delivery.
7 (b) (c) Subject to appropriation, the Department of Human
8 Services shall implement the Smart Start Child Care Workforce
9 Compensation Program for eligible licensed day care centers,
10 licensed day care homes, and licensed group day care homes by
11 October 1, 2024, or as soon as practicable, following
12 completion of a planning and transition year. By October 1,
13 2025, or as soon as practicable, and for each year thereafter,
14 subject to appropriation, the Department of Human Services
15 shall continue to operate the Smart Start Child Care Workforce
16 Compensation Program annually with all licensed day care
17 centers, licensed day care homes, and licensed group day care
18 homes that meet eligibility requirements. Beginning July 1,
19 2026, subject to appropriation, the Department of Early
20 Childhood shall operate the Smart Start Child Care Workforce
21 Compensation Program for all licensed day care centers,
22 licensed day care homes, and licensed group day care homes
23 that meet eligibility requirements. The Smart Start Child Care
24 Workforce Compensation Program shall operate separately from
25 and shall not supplant the Child Care Assistance Program as
26 provided for in Section 9A-11 of the Illinois Public Aid Code.
HB2949 Enrolled - 683 - LRB104 09328 BDA 19386 b
1 (c) (d) The Department of Human Services shall adopt
2 administrative rules by October 1, 2024 to facilitate
3 administration of the Smart Start Child Care Workforce
4 Compensation Program, including, but not limited to,
5 provisions for program eligibility, the application and
6 funding calculation process, eligible expenses, required wage
7 floors, and requirements for financial and personnel reporting
8 and monitoring requirements. Eligibility and funding
9 provisions shall be based on appropriation and a current model
10 of the cost to provide child care services by a licensed child
11 care center or licensed family child care home. After July 1,
12 2026, the Department of Early Childhood may adopt
13 administrative rules pursuant to this subsection.
14 (Source: P.A. 103-8, eff. 6-7-23; 103-605, eff. 7-1-24.)
15 Article 20.
16 Section 20-5. The Budget Stabilization Act is amended by
17 changing Section 25 as follows:
18 (30 ILCS 122/25)
19 (Text of Section WITH the changes made by P.A. 98-599,
20 which has been held unconstitutional)
21 Sec. 25. Transfers from the Pension Stabilization Fund.
22 (a) As used in this Section, "designated retirement
23 systems" means:
HB2949 Enrolled - 684 - LRB104 09328 BDA 19386 b
1 (1) the State Employees' Retirement System of
2 Illinois;
3 (2) the Teachers' Retirement System of the State of
4 Illinois;
5 (3) the State Universities Retirement System;
6 (4) the Judges Retirement System of Illinois; and
7 (5) the General Assembly Retirement System.
8 (b) As soon as may be practical after any money is
9 deposited into the Pension Stabilization Fund, the State
10 Comptroller shall apportion the deposited amount among the
11 designated retirement systems and the State Comptroller and
12 the State Treasurer shall pay the apportioned amounts to the
13 designated retirement systems. The amount deposited shall be
14 apportioned among the designated retirement systems in the
15 same proportion as their respective portions of the total
16 actuarial reserve deficiency of the designated retirement
17 systems, as most recently determined by the Governor's Office
18 of Management and Budget. Amounts received by a designated
19 retirement system under this Section shall be used for funding
20 the unfunded liabilities of the retirement system. Payments
21 under this Section are authorized by the continuing
22 appropriation under Section 1.7 of the State Pension Funds
23 Continuing Appropriation Act.
24 (c) At the request of the State Comptroller, the
25 Governor's Office of Management and Budget shall determine the
26 individual and total actuarial reserve deficiencies of the
HB2949 Enrolled - 685 - LRB104 09328 BDA 19386 b
1 designated retirement systems. For this purpose, the
2 Governor's Office of Management and Budget shall consider the
3 latest available audit and actuarial reports of each of the
4 retirement systems and the relevant reports and statistics of
5 the Public Pension Division of the Department of Insurance.
6 (d) Payments to the designated retirement systems under
7 this Section shall be in addition to, and not in lieu of, any
8 State contributions required under Section 2-124, 14-131,
9 15-155, 16-158, or 18-131 of the Illinois Pension Code.
10 Payments to the designated retirement systems under this
11 Section received after the effective date of this amendatory
12 Act of the 98th General Assembly, and any investment earnings
13 attributable to such payments, do not reduce and do not
14 constitute payment of any portion of the required State
15 contribution under Article 2, 14, 15, 16, or 18 of the Illinois
16 Pension Code in the current fiscal year. Such amounts shall
17 not reduce, and shall not be included in the calculation of,
18 the required State contribution under Article 2, 14, 15, 16,
19 or 18 of the Illinois Pension Code in any future fiscal year,
20 until the designated retirement system has reached the
21 targeted funding ratio as prescribed by law for that
22 retirement system. Such payments may be invested in the same
23 manner as other assets of the designated retirement system and
24 shall be used in the calculation of the system's funding ratio
25 for the purposes of this Section and Section 20 of this Act.
26 Payments under this Section may be used for any associated
HB2949 Enrolled - 686 - LRB104 09328 BDA 19386 b
1 administrative costs.
2 (Source: P.A. 98-599, eff. 6-1-14.)
3 (Text of Section WITHOUT the changes made by P.A. 98-599,
4 which has been held unconstitutional)
5 Sec. 25. Transfers from the Pension Stabilization Fund.
6 (a) As used in this Section, "designated retirement
7 systems" means:
8 (1) the State Employees' Retirement System of
9 Illinois;
10 (2) the Teachers' Retirement System of the State of
11 Illinois;
12 (3) the State Universities Retirement System;
13 (4) the Judges Retirement System of Illinois; and
14 (5) the General Assembly Retirement System.
15 (b) As soon as may be practical after any money is
16 deposited or transferred into the Pension Stabilization Fund,
17 the State Comptroller shall apportion that the deposited
18 amount among the designated retirement systems and the State
19 Comptroller and the State Treasurer shall pay the apportioned
20 amounts to the designated retirement systems. The amount
21 deposited or transferred shall be apportioned among the
22 designated retirement systems in the same proportion as their
23 respective portions of the total actuarial reserve deficiency
24 of the designated retirement systems, as most recently
25 determined by the Governor's Office of Management and Budget.
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1 Amounts received by a designated retirement system under this
2 Section shall be used for funding the unfunded liabilities of
3 the retirement system. Payments under this Section are
4 authorized by the continuing appropriation under Section 1.7
5 of the State Pension Funds Continuing Appropriation Act.
6 (c) At the request of the State Comptroller, the
7 Governor's Office of Management and Budget shall determine the
8 individual and total actuarial reserve deficiencies of the
9 designated retirement systems. For this purpose, the
10 Governor's Office of Management and Budget shall consider the
11 latest available audit and actuarial reports of each of the
12 retirement systems and the relevant reports and statistics of
13 the Public Pension Division of the Department of Financial and
14 Professional Regulation.
15 (d) Payments to the designated retirement systems under
16 this Section shall be in addition to, and not in lieu of, any
17 State contributions required under Section 2-124, 14-131,
18 15-155, 16-158, or 18-131 of the Illinois Pension Code.
19 (Source: P.A. 94-839, eff. 6-6-06.)
20 Section 20-10. The Illinois Income Tax Act is amended by
21 changing Section 901 as follows:
22 (35 ILCS 5/901)
23 Sec. 901. Collection authority.
24 (a) In general. The Department shall collect the taxes
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1 imposed by this Act. The Department shall collect certified
2 past due child support amounts under Section 2505-650 of the
3 Department of Revenue Law of the Civil Administrative Code of
4 Illinois. Except as provided in subsections (b), (c), (e),
5 (f), (g), and (h) of this Section, money collected pursuant to
6 subsections (a) and (b) of Section 201 of this Act shall be
7 paid into the General Revenue Fund in the State treasury;
8 money collected pursuant to subsections (c) and (d) of Section
9 201 of this Act shall be paid into the Personal Property Tax
10 Replacement Fund, a special fund in the State treasury
11 Treasury; and money collected under Section 2505-650 of the
12 Department of Revenue Law of the Civil Administrative Code of
13 Illinois shall be paid into the Child Support Enforcement
14 Trust Fund, a special fund outside the State treasury
15 Treasury, or to the State Disbursement Unit established under
16 Section 10-26 of the Illinois Public Aid Code, as directed by
17 the Department of Healthcare and Family Services.
18 (b) Local Government Distributive Fund. Beginning August
19 1, 2017 and continuing through July 31, 2022, the Treasurer
20 shall transfer each month from the General Revenue Fund to the
21 Local Government Distributive Fund an amount equal to the sum
22 of: (i) 6.06% (10% of the ratio of the 3% individual income tax
23 rate prior to 2011 to the 4.95% individual income tax rate
24 after July 1, 2017) of the net revenue realized from the tax
25 imposed by subsections (a) and (b) of Section 201 of this Act
26 upon individuals, trusts, and estates during the preceding
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1 month; (ii) 6.85% (10% of the ratio of the 4.8% corporate
2 income tax rate prior to 2011 to the 7% corporate income tax
3 rate after July 1, 2017) of the net revenue realized from the
4 tax imposed by subsections (a) and (b) of Section 201 of this
5 Act upon corporations during the preceding month; and (iii)
6 beginning February 1, 2022, 6.06% of the net revenue realized
7 from the tax imposed by subsection (p) of Section 201 of this
8 Act upon electing pass-through entities. Beginning August 1,
9 2022 and continuing through July 31, 2023, the Treasurer shall
10 transfer each month from the General Revenue Fund to the Local
11 Government Distributive Fund an amount equal to the sum of:
12 (i) 6.16% of the net revenue realized from the tax imposed by
13 subsections (a) and (b) of Section 201 of this Act upon
14 individuals, trusts, and estates during the preceding month;
15 (ii) 6.85% of the net revenue realized from the tax imposed by
16 subsections (a) and (b) of Section 201 of this Act upon
17 corporations during the preceding month; and (iii) 6.16% of
18 the net revenue realized from the tax imposed by subsection
19 (p) of Section 201 of this Act upon electing pass-through
20 entities. Beginning August 1, 2023, the Treasurer shall
21 transfer each month from the General Revenue Fund to the Local
22 Government Distributive Fund an amount equal to the sum of:
23 (i) 6.47% of the net revenue realized from the tax imposed by
24 subsections (a) and (b) of Section 201 of this Act upon
25 individuals, trusts, and estates during the preceding month;
26 (ii) 6.85% of the net revenue realized from the tax imposed by
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1 subsections (a) and (b) of Section 201 of this Act upon
2 corporations during the preceding month; and (iii) 6.47% of
3 the net revenue realized from the tax imposed by subsection
4 (p) of Section 201 of this Act upon electing pass-through
5 entities. Net revenue realized for a month shall be defined as
6 the revenue from the tax imposed by subsections (a) and (b) of
7 Section 201 of this Act which is deposited into the General
8 Revenue Fund, the Education Assistance Fund, the Income Tax
9 Surcharge Local Government Distributive Fund, the Fund for the
10 Advancement of Education, and the Commitment to Human Services
11 Fund during the month minus the amount paid out of the General
12 Revenue Fund in State warrants during that same month as
13 refunds to taxpayers for overpayment of liability under the
14 tax imposed by subsections (a) and (b) of Section 201 of this
15 Act.
16 Notwithstanding any provision of law to the contrary,
17 beginning on July 6, 2017 (the effective date of Public Act
18 100-23), those amounts required under this subsection (b) to
19 be transferred by the Treasurer into the Local Government
20 Distributive Fund from the General Revenue Fund shall be
21 directly deposited into the Local Government Distributive Fund
22 as the revenue is realized from the tax imposed by subsections
23 (a) and (b) of Section 201 of this Act.
24 (c) Deposits Into Income Tax Refund Fund.
25 (1) Beginning on January 1, 1989 and thereafter, the
26 Department shall deposit a percentage of the amounts
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1 collected pursuant to subsections (a) and (b)(1), (2), and
2 (3) of Section 201 of this Act into a fund in the State
3 treasury known as the Income Tax Refund Fund. Beginning
4 with State fiscal year 1990 and for each fiscal year
5 thereafter, the percentage deposited into the Income Tax
6 Refund Fund during a fiscal year shall be the Annual
7 Percentage. For fiscal year 2011, the Annual Percentage
8 shall be 8.75%. For fiscal year 2012, the Annual
9 Percentage shall be 8.75%. For fiscal year 2013, the
10 Annual Percentage shall be 9.75%. For fiscal year 2014,
11 the Annual Percentage shall be 9.5%. For fiscal year 2015,
12 the Annual Percentage shall be 10%. For fiscal year 2018,
13 the Annual Percentage shall be 9.8%. For fiscal year 2019,
14 the Annual Percentage shall be 9.7%. For fiscal year 2020,
15 the Annual Percentage shall be 9.5%. For fiscal year 2021,
16 the Annual Percentage shall be 9%. For fiscal year 2022,
17 the Annual Percentage shall be 9.25%. For fiscal year
18 2023, the Annual Percentage shall be 9.25%. For fiscal
19 year 2024, the Annual Percentage shall be 9.15%. For
20 fiscal year 2025, the Annual Percentage shall be 9.15%.
21 For fiscal year 2026, the Annual Percentage shall be
22 9.15%. For all other fiscal years, the Annual Percentage
23 shall be calculated as a fraction, the numerator of which
24 shall be the amount of refunds approved for payment by the
25 Department during the preceding fiscal year as a result of
26 overpayment of tax liability under subsections (a) and
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1 (b)(1), (2), and (3) of Section 201 of this Act plus the
2 amount of such refunds remaining approved but unpaid at
3 the end of the preceding fiscal year, minus the amounts
4 transferred into the Income Tax Refund Fund from the
5 Tobacco Settlement Recovery Fund, and the denominator of
6 which shall be the amounts which will be collected
7 pursuant to subsections (a) and (b)(1), (2), and (3) of
8 Section 201 of this Act during the preceding fiscal year;
9 except that in State fiscal year 2002, the Annual
10 Percentage shall in no event exceed 7.6%. The Director of
11 Revenue shall certify the Annual Percentage to the
12 Comptroller on the last business day of the fiscal year
13 immediately preceding the fiscal year for which it is to
14 be effective.
15 (2) Beginning on January 1, 1989 and thereafter, the
16 Department shall deposit a percentage of the amounts
17 collected pursuant to subsections (a) and (b)(6), (7), and
18 (8), (c) and (d) of Section 201 of this Act into a fund in
19 the State treasury known as the Income Tax Refund Fund.
20 Beginning with State fiscal year 1990 and for each fiscal
21 year thereafter, the percentage deposited into the Income
22 Tax Refund Fund during a fiscal year shall be the Annual
23 Percentage. For fiscal year 2011, the Annual Percentage
24 shall be 17.5%. For fiscal year 2012, the Annual
25 Percentage shall be 17.5%. For fiscal year 2013, the
26 Annual Percentage shall be 14%. For fiscal year 2014, the
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1 Annual Percentage shall be 13.4%. For fiscal year 2015,
2 the Annual Percentage shall be 14%. For fiscal year 2018,
3 the Annual Percentage shall be 17.5%. For fiscal year
4 2019, the Annual Percentage shall be 15.5%. For fiscal
5 year 2020, the Annual Percentage shall be 14.25%. For
6 fiscal year 2021, the Annual Percentage shall be 14%. For
7 fiscal year 2022, the Annual Percentage shall be 15%. For
8 fiscal year 2023, the Annual Percentage shall be 14.5%.
9 For fiscal year 2024, the Annual Percentage shall be 14%.
10 For fiscal year 2025, the Annual Percentage shall be 14%.
11 For fiscal year 2026, the Annual Percentage shall be 14%.
12 For all other fiscal years, the Annual Percentage shall be
13 calculated as a fraction, the numerator of which shall be
14 the amount of refunds approved for payment by the
15 Department during the preceding fiscal year as a result of
16 overpayment of tax liability under subsections (a) and
17 (b)(6), (7), and (8), (c) and (d) of Section 201 of this
18 Act plus the amount of such refunds remaining approved but
19 unpaid at the end of the preceding fiscal year, and the
20 denominator of which shall be the amounts which will be
21 collected pursuant to subsections (a) and (b)(6), (7), and
22 (8), (c) and (d) of Section 201 of this Act during the
23 preceding fiscal year; except that in State fiscal year
24 2002, the Annual Percentage shall in no event exceed 23%.
25 The Director of Revenue shall certify the Annual
26 Percentage to the Comptroller on the last business day of
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1 the fiscal year immediately preceding the fiscal year for
2 which it is to be effective.
3 (3) The Comptroller shall order transferred and the
4 Treasurer shall transfer from the Tobacco Settlement
5 Recovery Fund to the Income Tax Refund Fund (i)
6 $35,000,000 in January, 2001, (ii) $35,000,000 in January,
7 2002, and (iii) $35,000,000 in January, 2003.
8 (d) Expenditures from Income Tax Refund Fund.
9 (1) Beginning January 1, 1989, money in the Income Tax
10 Refund Fund shall be expended exclusively for the purpose
11 of paying refunds resulting from overpayment of tax
12 liability under Section 201 of this Act and for making
13 transfers pursuant to this subsection (d), except that in
14 State fiscal years 2022 and 2023, moneys in the Income Tax
15 Refund Fund shall also be used to pay one-time rebate
16 payments as provided under Sections 208.5 and 212.1.
17 (2) The Director shall order payment of refunds
18 resulting from overpayment of tax liability under Section
19 201 of this Act from the Income Tax Refund Fund only to the
20 extent that amounts collected pursuant to Section 201 of
21 this Act and transfers pursuant to this subsection (d) and
22 item (3) of subsection (c) have been deposited and
23 retained in the Fund.
24 (3) As soon as possible after the end of each fiscal
25 year, the Director shall order transferred and the State
26 Treasurer and State Comptroller shall transfer from the
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1 Income Tax Refund Fund to the Personal Property Tax
2 Replacement Fund an amount, certified by the Director to
3 the Comptroller, equal to the excess of the amount
4 collected pursuant to subsections (c) and (d) of Section
5 201 of this Act deposited into the Income Tax Refund Fund
6 during the fiscal year over the amount of refunds
7 resulting from overpayment of tax liability under
8 subsections (c) and (d) of Section 201 of this Act paid
9 from the Income Tax Refund Fund during the fiscal year.
10 (4) As soon as possible after the end of each fiscal
11 year, the Director shall order transferred and the State
12 Treasurer and State Comptroller shall transfer from the
13 Personal Property Tax Replacement Fund to the Income Tax
14 Refund Fund an amount, certified by the Director to the
15 Comptroller, equal to the excess of the amount of refunds
16 resulting from overpayment of tax liability under
17 subsections (c) and (d) of Section 201 of this Act paid
18 from the Income Tax Refund Fund during the fiscal year
19 over the amount collected pursuant to subsections (c) and
20 (d) of Section 201 of this Act deposited into the Income
21 Tax Refund Fund during the fiscal year.
22 (4.5) As soon as possible after the end of fiscal year
23 1999 and continuing through the end of fiscal year 2025 of
24 each fiscal year thereafter, the Director shall order
25 transferred and the State Treasurer and State Comptroller
26 shall transfer from the Income Tax Refund Fund to the
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1 General Revenue Fund any surplus remaining in the Income
2 Tax Refund Fund as of the end of such fiscal year;
3 excluding for fiscal years 2000, 2001, and 2002 amounts
4 attributable to transfers under item (3) of subsection (c)
5 less refunds resulting from the earned income tax credit,
6 and excluding for fiscal year 2022 amounts attributable to
7 transfers from the General Revenue Fund authorized by
8 Public Act 102-700. For purposes of this item (4.5),
9 "surplus" means the cash balance in the Income Tax Refund
10 Fund at the end of such fiscal year, less amounts
11 attributable to transfers under item (3) of this
12 subsection (d).
13 (4.7) As soon as possible after the end of fiscal year
14 2026 and of each fiscal year thereafter, after making all
15 payments and transfers required under paragraphs (1), (2),
16 and (3) of this subsection (d), the Director shall order
17 transferred and the State Treasurer and State Comptroller
18 shall transfer from the Income Tax Refund Fund any amount
19 in the Income Tax Refund Fund as of the end of such fiscal
20 year as follows: the first $150,000,000 into the General
21 Revenue Fund, then any remaining amounts into the Pension
22 Stabilization Fund.
23 (5) This Act shall constitute an irrevocable and
24 continuing appropriation from the Income Tax Refund Fund
25 for the purposes of (i) paying refunds upon the order of
26 the Director in accordance with the provisions of this
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1 Section and (ii) paying one-time rebate payments under
2 Sections 208.5 and 212.1.
3 (e) Deposits into the Education Assistance Fund and the
4 Income Tax Surcharge Local Government Distributive Fund. On
5 July 1, 1991, and thereafter, of the amounts collected
6 pursuant to subsections (a) and (b) of Section 201 of this Act,
7 minus deposits into the Income Tax Refund Fund, the Department
8 shall deposit 7.3% into the Education Assistance Fund in the
9 State treasury Treasury. Beginning July 1, 1991, and
10 continuing through January 31, 1993, of the amounts collected
11 pursuant to subsections (a) and (b) of Section 201 of the
12 Illinois Income Tax Act, minus deposits into the Income Tax
13 Refund Fund, the Department shall deposit 3.0% into the Income
14 Tax Surcharge Local Government Distributive Fund in the State
15 treasury Treasury. Beginning February 1, 1993 and continuing
16 through June 30, 1993, of the amounts collected pursuant to
17 subsections (a) and (b) of Section 201 of the Illinois Income
18 Tax Act, minus deposits into the Income Tax Refund Fund, the
19 Department shall deposit 4.4% into the Income Tax Surcharge
20 Local Government Distributive Fund in the State treasury
21 Treasury. Beginning July 1, 1993, and continuing through June
22 30, 1994, of the amounts collected under subsections (a) and
23 (b) of Section 201 of this Act, minus deposits into the Income
24 Tax Refund Fund, the Department shall deposit 1.475% into the
25 Income Tax Surcharge Local Government Distributive Fund in the
26 State treasury Treasury.
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1 (f) Deposits into the Fund for the Advancement of
2 Education. Beginning February 1, 2015, the Department shall
3 deposit the following portions of the revenue realized from
4 the tax imposed upon individuals, trusts, and estates by
5 subsections (a) and (b) of Section 201 of this Act, minus
6 deposits into the Income Tax Refund Fund, into the Fund for the
7 Advancement of Education:
8 (1) beginning February 1, 2015, and prior to February
9 1, 2025, 1/30; and
10 (2) beginning February 1, 2025, 1/26.
11 If the rate of tax imposed by subsection (a) and (b) of
12 Section 201 is reduced pursuant to Section 201.5 of this Act,
13 the Department shall not make the deposits required by this
14 subsection (f) on or after the effective date of the
15 reduction.
16 (g) Deposits into the Commitment to Human Services Fund.
17 Beginning February 1, 2015, the Department shall deposit the
18 following portions of the revenue realized from the tax
19 imposed upon individuals, trusts, and estates by subsections
20 (a) and (b) of Section 201 of this Act, minus deposits into the
21 Income Tax Refund Fund, into the Commitment to Human Services
22 Fund:
23 (1) beginning February 1, 2015, and prior to February
24 1, 2025, 1/30; and
25 (2) beginning February 1, 2025, 1/26.
26 If the rate of tax imposed by subsection (a) and (b) of
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1 Section 201 is reduced pursuant to Section 201.5 of this Act,
2 the Department shall not make the deposits required by this
3 subsection (g) on or after the effective date of the
4 reduction.
5 (h) Deposits into the Tax Compliance and Administration
6 Fund. Beginning on the first day of the first calendar month to
7 occur on or after August 26, 2014 (the effective date of Public
8 Act 98-1098), each month the Department shall pay into the Tax
9 Compliance and Administration Fund, to be used, subject to
10 appropriation, to fund additional auditors and compliance
11 personnel at the Department, an amount equal to 1/12 of 5% of
12 the cash receipts collected during the preceding fiscal year
13 by the Audit Bureau of the Department from the tax imposed by
14 subsections (a), (b), (c), and (d) of Section 201 of this Act,
15 net of deposits into the Income Tax Refund Fund made from those
16 cash receipts.
17 (Source: P.A. 103-8, eff. 6-7-23; 103-154, eff. 6-30-23;
18 103-588, eff. 6-5-24; 104-2, eff. 6-16-25; 104-6, eff.
19 6-16-25; revised 9-10-25.)
20 Section 20-15. The State Pension Funds Continuing
21 Appropriation Act is amended by changing Section 1.7 as
22 follows:
23 (40 ILCS 15/1.7)
24 Sec. 1.7. Appropriations from the Pension Stabilization
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1 Fund.
2 (a) All of the moneys deposited or transferred from time
3 to time into the Pension Stabilization Fund are hereby
4 appropriated, on a continuing basis, to the State Comptroller
5 for the purpose of making distributions to the designated
6 retirement systems as provided in Section 25 of the Budget
7 Stabilization Act.
8 (b) The appropriations made under this Section are in
9 addition to, and do not affect, the amounts subject to
10 appropriation under any other Section of this Act.
11 (Source: P.A. 94-839, eff. 6-6-06.)
12 Article 25.
13 Section 25-5. The State Finance Act is amended by changing
14 Sections 5.238, 5.382, and 5.904 and by adding Section 5.1039
15 as follows:
16 (30 ILCS 105/5.238) (from Ch. 127, par. 141.238)
17 Sec. 5.238. The Clean Water State Revolving Fund.
18 (Source: P.A. 91-52, eff. 6-30-99.)
19 (30 ILCS 105/5.382)
20 Sec. 5.382. The Environmental Disaster and Remediation
21 Landfill Closure and Post-Closure Fund.
22 (Source: P.A. 88-496; 88-670, eff. 12-2-94.)
HB2949 Enrolled - 701 - LRB104 09328 BDA 19386 b
1 (30 ILCS 105/5.904)
2 Sec. 5.904. The Coal Combustion Residual Surface
3 Impoundment Financial Assurance Fund. This Section is repealed
4 on January 1, 2027.
5 (Source: P.A. 101-171, eff. 7-30-19; 102-558, eff. 8-20-21.)
6 (30 ILCS 105/5.1039 new)
7 Sec. 5.1039. The Drinking Water State Revolving Fund.
8 Section 25-10. The Environmental Protection Act is amended
9 by changing Sections 19.1, 19.2, 19.3, and 19.5 and by adding
10 Section 19.3.1 as follows:
11 (415 ILCS 5/19.1) (from Ch. 111 1/2, par. 1019.1)
12 Sec. 19.1. Legislative findings. The General Assembly
13 finds:
14 (a) that local government units require assistance in
15 financing the construction of water treatment works and
16 projects in order to comply with the State's program of
17 environmental protection and federally mandated
18 requirements;
19 (b) that the federal Water Quality Act of 1987
20 provides an important source of grant awards to the State
21 for providing assistance to local government units through
22 the Water Pollution Control Loan Program;
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1 (c) that local government units and privately owned
2 community water supplies require assistance in financing
3 the construction of their public water supplies to comply
4 with State and federal drinking water laws and
5 regulations;
6 (d) that the federal Safe Drinking Water Act ("SDWA"),
7 P.L. 93-523, as now or hereafter amended, provides an
8 important source of capitalization grant awards to the
9 State to provide assistance to local government units and
10 privately owned community water supplies through the
11 Public Water Supply Loan Program;
12 (e) that violations of State and federal drinking
13 water standards threaten the public interest, safety, and
14 welfare, which demands that the Illinois Environmental
15 Protection Agency expeditiously adopt emergency rules to
16 administer the Public Water Supply Loan Program;
17 (f) that the General Assembly agrees with the
18 conclusions and recommendations of the "Report to the
19 Illinois General Assembly on the Issue of Expanding Public
20 Water Supply Loan Eligibility to Privately Owned Community
21 Water Supplies", dated August 1998, including the stated
22 access to the Public Water Supply Loan Program by the
23 privately owned public water supplies so that the long
24 term integrity and viability of the corpus of the Water
25 Revolving Fund (now the Clean Water State Revolving Fund
26 and the Drinking Water State Revolving Fund) will be
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1 assured;
2 (g) that the American Recovery and Reinvestment Act of
3 2009 provides a source of capitalization grant awards to
4 the State to provide loans and additional subsidization,
5 including, but not limited to, forgiveness of principal,
6 negative interest loans, and grants, to local government
7 units through the Water Pollution Control Loan Program and
8 to local government units and privately owned community
9 water supplies through the Public Water Supply Loan
10 Program;
11 (h) that expanding eligibility to include publicly
12 owned municipal storm water projects eligible for
13 financing as treatment works, as defined under Section 212
14 of the Federal Water Pollution Control Act, will provide
15 the Agency with the statutory authority to use moneys in
16 the Water Pollution Control Loan Program to provide
17 financial assistance for eligible projects, including
18 those that encourage green infrastructure, that manage and
19 treat storm water, and that maintain and restore natural
20 hydrology by infiltrating, evapotranspiring, and capturing
21 and using storm water;
22 (i) that in planning projects for which financing will
23 be sought from the Water Pollution Control Loan Program,
24 municipalities may benefit from efforts to consider a
25 project's lifetime costs; the availability of long-term
26 funding for the construction, operation, maintenance, and
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1 replacement of the project; the resilience of the project
2 to the effects of climate change; the project's ability to
3 increase water efficiency; the capacity of the project to
4 restore natural hydrology or to preserve or restore
5 landscape features; the cost-effectiveness of the project;
6 and the overall environmental innovativeness of the
7 project; and
8 (j) that projects implementing a management program
9 established under Section 319 of the Federal Water
10 Pollution Control Act may benefit from the creation of a
11 linked deposit program that would make loans available at
12 or below market interest rates through private lenders.
13 (Source: P.A. 98-782, eff. 7-23-14.)
14 (415 ILCS 5/19.2) (from Ch. 111 1/2, par. 1019.2)
15 Sec. 19.2. As used in this Title, unless the context
16 clearly requires otherwise:
17 (a) "Agency" means the Illinois Environmental Protection
18 Agency.
19 (b) (Blank). "Fund" means the Water Revolving Fund created
20 pursuant to this Title, consisting of the Water Pollution
21 Control Loan Program, the Public Water Supply Loan Program,
22 and the Loan Support Program.
23 (c) "Loan" means a loan made from the Water Pollution
24 Control Loan Program or the Public Water Supply Loan Program
25 to an eligible applicant as a result of a contractual
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1 agreement between the Agency and such applicant.
2 (d) "Construction" means any one or more of the following
3 which is undertaken for a public purpose: preliminary planning
4 to determine the feasibility of the treatment works or public
5 water supply, engineering, architectural, legal, fiscal or
6 economic investigations or studies, surveys, designs, plans,
7 working drawings, specifications, procedures or other
8 necessary actions, erection, building, acquisition,
9 alteration, remodeling, improvement or extension of treatment
10 works or public water supplies, or the inspection or
11 supervision of any of the foregoing items. "Construction" also
12 includes implementation of source water quality protection
13 measures and establishment and implementation of wellhead
14 protection programs in accordance with Section 1452(k)(1) of
15 the federal Safe Drinking Water Act.
16 (e) "Intended use plan" means a plan which includes a
17 description of the short and long term goals and objectives of
18 the Water Pollution Control Loan Program and the Public Water
19 Supply Loan Program, project categories, discharge
20 requirements, terms of financial assistance and the loan
21 applicants to be served.
22 (f) "Treatment works" means treatment works, as defined in
23 Section 212 of the Federal Water Pollution Control Act,
24 including, but not limited to, the following: any devices and
25 systems owned by a local government unit and used in the
26 storage, treatment, recycling, and reclamation of sewerage or
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1 industrial wastes of a liquid nature, including intercepting
2 sewers, outfall sewers, sewage collection systems, pumping
3 power and other equipment, and appurtenances; extensions,
4 improvements, remodeling, additions, and alterations thereof;
5 elements essential to provide a reliable recycled supply, such
6 as standby treatment units and clear well facilities; any
7 works, including site acquisition of the land that will be an
8 integral part of the treatment process for wastewater
9 facilities; and any other method or system for preventing,
10 abating, reducing, storing, treating, separating, or disposing
11 of municipal waste, including storm water runoff, or
12 industrial waste, including waste in combined storm water and
13 sanitary sewer systems as those terms are defined in the
14 Federal Water Pollution Control Act.
15 (g) "Local government unit" means a county, municipality,
16 township, municipal or county sewerage or utility authority,
17 sanitary district, public water district, improvement
18 authority or any other political subdivision whose primary
19 purpose is to construct, operate and maintain wastewater
20 treatment facilities, including storm water treatment systems,
21 or public water supply facilities or both.
22 (h) "Privately owned community water supply" means:
23 (1) an investor-owned water utility, if under Illinois
24 Commerce Commission regulation and operating as a separate
25 and distinct water utility;
26 (2) a not-for-profit water corporation, if operating
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1 specifically as a water utility; and
2 (3) a mutually owned or cooperatively owned community
3 water system, if operating as a separate water utility.
4 (Source: P.A. 98-782, eff. 7-23-14.)
5 (415 ILCS 5/19.3) (from Ch. 111 1/2, par. 1019.3)
6 Sec. 19.3. Clean Water State Revolving Fund.
7 (a) There is hereby created within the State treasury
8 Treasury a Clean Water State Revolving Fund, consisting of 2 3
9 interest-bearing special programs to be known as the Water
10 Pollution Control Loan Program, the Public Water Supply Loan
11 Program, and the Water Pollution Control Loan Support Program,
12 which shall be used and administered by the Agency.
13 (b) The Water Pollution Control Loan Program shall be used
14 and administered by the Agency to provide assistance for the
15 following purposes:
16 (1) to accept and retain funds from grant awards,
17 appropriations, transfers, and payments of interest and
18 principal;
19 (2) to make direct loans at or below market interest
20 rates and to provide additional subsidization, including,
21 but not limited to, forgiveness of principal, negative
22 interest rates, and grants, to any eligible local
23 government unit to finance the construction of treatments
24 works, including storm water treatment systems that are
25 treatment works, and projects that fulfill federal State
HB2949 Enrolled - 708 - LRB104 09328 BDA 19386 b
1 Revolving Fund grant requirements for a green project
2 reserve;
3 (2.5) with respect to funds provided under the
4 American Recovery and Reinvestment Act of 2009:
5 (A) to make direct loans at or below market
6 interest rates to any eligible local government unit
7 and to provide additional subsidization to any
8 eligible local government unit, including, but not
9 limited to, forgiveness of principal, negative
10 interest rates, and grants;
11 (B) to make direct loans at or below market
12 interest rates to any eligible local government unit
13 to buy or refinance debt obligations for treatment
14 works incurred on or after October 1, 2008; and
15 (C) to provide additional subsidization,
16 including, but not limited to, forgiveness of
17 principal, negative interest rates, and grants for
18 treatment works incurred on or after October 1, 2008;
19 (3) to make direct loans at or below market interest
20 rates and to provide additional subsidization, including,
21 but not limited to, forgiveness of principal, negative
22 interest rates, and grants, to any eligible local
23 government unit to buy or refinance debt obligations for
24 costs incurred after March 7, 1985, for the construction
25 of treatment works, including storm water treatment
26 systems that are treatment works, and projects that
HB2949 Enrolled - 709 - LRB104 09328 BDA 19386 b
1 fulfill federal State Revolving Fund grant requirements
2 for a green project reserve;
3 (3.5) to make loans, including, but not limited to,
4 loans through a linked deposit program, at or below market
5 interest rates for the implementation of a management
6 program established under Section 319 of the Federal Water
7 Pollution Control Act, as amended;
8 (4) to guarantee or purchase insurance for local
9 obligations where such action would improve credit market
10 access or reduce interest rates;
11 (5) as a source of revenue or security for the payment
12 of principal and interest on revenue or general obligation
13 bonds issued by the State or any political subdivision or
14 instrumentality thereof, if the proceeds of such bonds
15 will be deposited into in the Fund;
16 (6) to finance the reasonable costs incurred by the
17 Agency in the administration of the Fund;
18 (7) to transfer funds from the Clean Water State
19 Revolving Fund into the Drinking Water State Revolving
20 Fund for to the Public Water Supply Loan Program and the
21 Public Water Supply Loan Support Program; and
22 (8) notwithstanding any other provision of this
23 subsection (b), to provide, in accordance with rules
24 adopted under this Title, any other financial assistance
25 that may be provided under Section 603 of the Federal
26 Water Pollution Control Act for any other projects or
HB2949 Enrolled - 710 - LRB104 09328 BDA 19386 b
1 activities eligible for assistance under that Section or
2 federal rules adopted to implement that Section.
3 (c) The Water Pollution Control Loan Support Program shall
4 be used and administered by the Agency for the following
5 purposes:
6 (1) to accept and retain funds from grant awards and
7 appropriations;
8 (2) to finance the reasonable costs incurred by the
9 Agency in the administration of the Clean Water State
10 Revolving Fund, including activities under Title III and
11 Title IV of this Act, including the administration of the
12 State construction grant program;
13 (3) to transfer funds to the Water Pollution Control
14 Loan Program and the Public Water Supply Loan Program
15 within the Clean Water State Revolving Fund and the
16 Drinking Water State Revolving Fund;
17 (4) to accept and retain a portion of the loan
18 repayments; and
19 (5) to finance the development of the low interest
20 loan programs for water pollution control. and public
21 water supply projects;
22 (6) to finance the reasonable costs incurred by the
23 Agency to provide technical assistance for public water
24 supplies; and
25 (7) to finance the reasonable costs incurred by the
26 Agency for public water system supervision programs, to
HB2949 Enrolled - 711 - LRB104 09328 BDA 19386 b
1 administer or provide for technical assistance through
2 source water protection programs, to develop and implement
3 a capacity development strategy, to delineate and assess
4 source water protection areas, and for an operator
5 certification program in accordance with Section 1452 of
6 the federal Safe Drinking Water Act.
7 (d) (Blank). The Public Water Supply Loan Program shall be
8 used and administered by the Agency to provide assistance to
9 local government units and privately owned community water
10 supplies for public water supplies for the following public
11 purposes:
12 (1) to accept and retain funds from grant awards,
13 appropriations, transfers, and payments of interest and
14 principal;
15 (2) to make direct loans at or below market interest
16 rates and to provide additional subsidization, including,
17 but not limited to, forgiveness of principal, negative
18 interest rates, and grants, to any eligible local
19 government unit or to any eligible privately owned
20 community water supply to finance the construction of
21 water supplies and projects that fulfill federal State
22 Revolving Fund grant requirements for a green project
23 reserve;
24 (2.5) with respect to funds provided under the
25 American Recovery and Reinvestment Act of 2009:
26 (A) to make direct loans at or below market
HB2949 Enrolled - 712 - LRB104 09328 BDA 19386 b
1 interest rates to any eligible local government unit
2 or to any eligible privately owned community water
3 supply, and to provide additional subsidization to any
4 eligible local government unit or to any eligible
5 privately owned community water supply, including, but
6 not limited to, forgiveness of principal, negative
7 interest rates, and grants;
8 (B) to buy or refinance the debt obligation of a
9 local government unit for costs incurred on or after
10 October 1, 2008; and
11 (C) to provide additional subsidization,
12 including, but not limited to, forgiveness of
13 principal, negative interest rates, and grants for a
14 local government unit for costs incurred on or after
15 October 1, 2008;
16 (3) to make direct loans at or below market interest
17 rates and to provide additional subsidization, including,
18 but not limited to, forgiveness of principal, negative
19 interest rates, and grants, to any eligible local
20 government unit or to any eligible privately owned
21 community water supply to buy or refinance debt
22 obligations for costs incurred on or after July 17, 1997,
23 for the construction of water supplies and projects that
24 fulfill federal State Revolving Fund requirements for a
25 green project reserve;
26 (4) to guarantee local obligations where such action
HB2949 Enrolled - 713 - LRB104 09328 BDA 19386 b
1 would improve credit market access or reduce interest
2 rates;
3 (5) as a source of revenue or security for the payment
4 of principal and interest on revenue or general obligation
5 bonds issued by the State or any political subdivision or
6 instrumentality thereof, if the proceeds of such bonds
7 will be deposited into the Fund;
8 (6) to transfer funds to the Water Pollution Control
9 Loan Program; and
10 (7) notwithstanding any other provision of this
11 subsection (d), to provide to local government units and
12 privately owned community water supplies any other
13 financial assistance that may be provided under Section
14 1452 of the federal Safe Drinking Water Act for any
15 expenditures eligible for assistance under that Section or
16 federal rules adopted to implement that Section.
17 (e) The Agency is designated as the administering agency
18 of the Clean Water State Revolving Fund. The Agency shall
19 submit to the Regional Administrator of the United States
20 Environmental Protection Agency an intended use plan that
21 which outlines the proposed use of funds available to the
22 State. The Agency shall take all actions necessary to secure
23 to the State the benefits of the Federal federal Water
24 Pollution Control Act and the federal Safe Drinking Water Act,
25 as now or hereafter amended.
26 (f) The Agency shall have the power to enter into
HB2949 Enrolled - 714 - LRB104 09328 BDA 19386 b
1 intergovernmental agreements with the federal government or
2 the State, or any instrumentality thereof, for purposes of
3 capitalizing the Clean Water State Revolving Fund. Moneys on
4 deposit in the Clean Water State Revolving Fund may be used for
5 the creation of reserve funds or pledged funds that secure the
6 obligations of repayment of loans made pursuant to this
7 Section. For the purpose of obtaining capital for deposit into
8 the Clean Water State Revolving Fund, the Agency may also
9 enter into agreements with financial institutions and other
10 persons for the purpose of selling loans and developing a
11 secondary market for such loans. The Agency shall have the
12 power to create and establish such reserve funds and accounts
13 as may be necessary or desirable to accomplish its purposes
14 under this subsection and to allocate its available moneys
15 into such funds and accounts. Investment earnings on moneys
16 held in the Clean Water State Revolving Fund, including any
17 reserve fund or pledged fund, shall be deposited into the
18 Clean Water State Revolving Fund.
19 (g) (Blank). Beginning on the effective date of this
20 amendatory Act of the 101st General Assembly, and running for
21 a period of 5 years after that date, the Agency shall
22 prioritize within its annual intended use plan the usage of a
23 portion of the Agency's capitalization grant for federally
24 authorized set-aside activities. The prioritization is for the
25 purpose of supporting disadvantaged communities and utilities
26 throughout Illinois in building their capacity for sustainable
HB2949 Enrolled - 715 - LRB104 09328 BDA 19386 b
1 and equitable water management. This may include, but is not
2 limited to, assistance for water rate studies, preliminary
3 engineering or other facility planning, training activities,
4 asset management plans, assistance with identification and
5 replacement of lead service lines, and studies of efficiency
6 measures through utility regionalization or other
7 collaborative intergovernmental approaches.
8 (Source: P.A. 101-143, eff. 1-1-20.)
9 (415 ILCS 5/19.3.1 new)
10 Sec. 19.3.1. Drinking Water State Revolving Fund.
11 (a) There is hereby created within the State treasury a
12 Drinking Water State Revolving Fund, consisting of 2
13 interest-bearing special programs to be known as the Public
14 Water Supply Loan Program and the Public Water Supply Loan
15 Support Program, which shall be used and administered by the
16 Agency.
17 (b) The Public Water Supply Loan Program shall be used and
18 administered by the Agency to provide assistance for the
19 following purposes:
20 (1) to accept and retain funds from grant awards,
21 appropriations, transfers, and payments of interest and
22 principal;
23 (2) to make direct loans at or below market interest
24 rates and to provide additional subsidization, including,
25 but not limited to, forgiveness of principal, negative
HB2949 Enrolled - 716 - LRB104 09328 BDA 19386 b
1 interest rates, and grants, to any eligible local
2 government unit or to any eligible privately owned
3 community water supply to finance the construction of
4 water supplies and projects that fulfill federal State
5 Revolving Fund grant requirements for a green project
6 reserve;
7 (2.5) with respect to funds provided under the
8 American Recovery and Reinvestment Act of 2009:
9 (A) to make direct loans at or below market
10 interest rates to any eligible local government unit
11 or to any eligible privately owned community water
12 supply, and to provide additional subsidization to any
13 eligible local government unit or to any eligible
14 privately owned community water supply, including, but
15 not limited to, forgiveness of principal, negative
16 interest rates, and grants;
17 (B) to buy or refinance the debt obligation of a
18 local government unit for costs incurred on or after
19 October 1, 2008; and
20 (C) to provide additional subsidization,
21 including, but not limited to, forgiveness of
22 principal, negative interest rates, and grants for a
23 local government unit for costs incurred on or after
24 October 1, 2008;
25 (3) to make direct loans at or below market interest
26 rates and to provide additional subsidization including,
HB2949 Enrolled - 717 - LRB104 09328 BDA 19386 b
1 but not limited to, forgiveness of principal, negative
2 interest rates, and grants to any eligible local
3 government unit or to any eligible privately owned
4 community water supply to buy or refinance debt
5 obligations for costs incurred on or after July 17, 1997,
6 for the construction of water supplies and projects that
7 fulfill federal State Revolving Fund requirements for a
8 green project reserve;
9 (4) to guarantee local obligations where such action
10 would improve credit market access or reduce interest
11 rates;
12 (5) as a source of revenue or security for the payment
13 of principal and interest on revenue or general obligation
14 bonds issued by the State or any political subdivision or
15 instrumentality thereof, if the proceeds of such bonds
16 will be deposited into the Drinking Water State Revolving
17 Fund;
18 (6) to transfer funds from the Drinking Water State
19 Revolving Fund to the Clean Water State Revolving Fund for
20 the Water Pollution Control Loan Program and the Water
21 Pollution Control Loan Support Program; and
22 (7) notwithstanding any other provision of this
23 subsection (b), to provide to local government units and
24 privately owned community water supplies any other
25 financial assistance that may be provided under Section
26 1452 of the federal Safe Drinking Water Act for any
HB2949 Enrolled - 718 - LRB104 09328 BDA 19386 b
1 expenditures eligible for assistance under that Section or
2 federal rules adopted to implement that Section.
3 (c) The Public Water Supply Loan Support Program shall be
4 used and administered by the Agency for the following
5 purposes:
6 (1) to accept and retain funds from grant awards and
7 appropriations;
8 (2) to finance the reasonable costs incurred by the
9 Agency in the administration of the Drinking Water State
10 Revolving Fund, including activities under Title III and
11 Title IV of this Act, including the administration of the
12 State construction grant program;
13 (3) to transfer funds to the Water Pollution Control
14 Loan Program and the Public Water Supply Loan Program
15 within the Clean Water State Revolving Fund and the
16 Drinking Water State Revolving Fund;
17 (4) to accept and retain a portion of the loan
18 repayments;
19 (5) to finance the development of low interest loan
20 programs for public water supply projects;
21 (6) to finance the reasonable costs incurred by the
22 Agency to provide technical assistance for public water
23 supplies; and
24 (7) to finance the reasonable costs incurred by the
25 Agency for public water system supervision programs, to
26 administer or provide for technical assistance through
HB2949 Enrolled - 719 - LRB104 09328 BDA 19386 b
1 source water protection programs, to develop and implement
2 a capacity development strategy, to delineate and assess
3 source water protection areas, and for an operator
4 certification program in accordance with Section 1452 of
5 the federal Safe Drinking Water Act.
6 (d) The Agency is designated as the administering agency
7 of the Drinking Water State Revolving Fund. The Agency shall
8 submit to the Regional Administrator of the United States
9 Environmental Protection Agency an intended use plan that
10 outlines the proposed use of funds available to the State. The
11 Agency shall take all actions necessary to secure to the State
12 the benefits of the Federal Water Pollution Control Act and
13 the federal Safe Drinking Water Act, as now or hereafter
14 amended.
15 (e) The Agency shall have the power to enter into
16 intergovernmental agreements with the federal government or
17 the State, or any instrumentality thereof, for purposes of
18 capitalizing the Drinking Water State Revolving Fund. Moneys
19 on deposit in the Drinking Water State Revolving Fund may be
20 used for the creation of reserve funds or pledged funds that
21 secure the repayment of loans made under this Section. For the
22 purpose of obtaining capital for deposit into the Drinking
23 Water State Revolving Fund, the Agency may also enter into
24 agreements with financial institutions and other persons for
25 the purpose of selling loans and developing a secondary market
26 for such loans. The Agency shall have the power to create and
HB2949 Enrolled - 720 - LRB104 09328 BDA 19386 b
1 establish such reserve funds and accounts as may be necessary
2 or desirable to accomplish its purposes under this subsection
3 and to allocate its available moneys into such funds and
4 accounts. Investment earnings on moneys held in the Drinking
5 Water State Revolving Fund, including any reserve fund or
6 pledged fund, shall be deposited into the Drinking Water State
7 Revolving Fund.
8 (415 ILCS 5/19.5) (from Ch. 111 1/2, par. 1019.5)
9 Sec. 19.5. Loans; repayment.
10 (a) The Agency shall have the authority to make loans
11 pursuant to the regulations promulgated under Section 19.4.
12 (b) Loans made from the Clean Water State Revolving Fund
13 and the Drinking Water State Revolving Fund shall provide for:
14 (1) a schedule of disbursement of proceeds;
15 (2) a fixed rate that includes interest and loan
16 support based upon priority, but the loan support rate
17 shall not exceed one-half of the fixed rate established
18 for each loan;
19 (3) a schedule of repayment;
20 (4) initiation of principal repayments within one year
21 after the project is operational; and
22 (5) a confession of judgment upon default.
23 (c) The Agency may amend existing loans to include a loan
24 support rate only if the overall cost to the loan recipient is
25 not increased.
HB2949 Enrolled - 721 - LRB104 09328 BDA 19386 b
1 (d) A local government unit shall secure the payment of
2 its obligations to the Clean Water State Revolving Fund and
3 the Drinking Water State Revolving Fund by a dedicated source
4 of repayment, including revenues derived from the imposition
5 of rates, fees and charges. Other loan applicants shall secure
6 the payment of their obligations by appropriate security and
7 collateral pursuant to regulations promulgated under Section
8 19.4.
9 (Source: P.A. 91-36, eff. 6-15-99; 91-52, eff. 6-30-99;
10 91-501, eff. 8-13-99; 92-16, eff. 6-28-01.)
11 Section 25-15. The Environmental Protection Act is amended
12 by changing Sections 7.5, 21.1, 22.59, 59.13, and 59.17 as
13 follows:
14 (415 ILCS 5/7.5) (from Ch. 111 1/2, par. 1007.5)
15 Sec. 7.5. Filing fees.
16 (a) The Board shall collect filing fees as prescribed in
17 this Act. The fees shall be deposited into in the Pollution
18 Control Board Fund. The filing fees shall be as follows:
19 Petition for site-specific regulation, $250 $75.
20 Petition for variance, $250 $75.
21 Petition for review of permit, $250 $75.
22 Petition to contest local government decision pursuant
23 to Section 40.1, $250 $75.
24 Petition for an adjusted standard, pursuant to Section
HB2949 Enrolled - 722 - LRB104 09328 BDA 19386 b
1 28.1, $250 $75.
2 Petition for a time-limited water quality standard,
3 $250 $75 per petitioner.
4 On July 1, 2027 and each July 1 thereafter, the filing fees
5 charged under this Section shall each be increased by an
6 amount equal to the annual unadjusted percentage increase (but
7 not less than zero) in the Consumer Price Index-U for the 12
8 months ending with the March preceding each July 1, including
9 all previous adjustments, rounded down to the nearest whole
10 number. As used in this Section, "Consumer Price Index-U"
11 means the index published by the Bureau of Labor Statistics of
12 the United States Department of Labor that measures the
13 average change in prices of goods and services purchased by
14 all urban consumers, United States city average, all items,
15 1982-84 = 100.
16 (b) A person who has filed a petition for a variance from a
17 water quality standard and paid the filing fee set forth in
18 subsection (a) of this Section for that petition and whose
19 variance petition is thereafter converted into a petition for
20 a time-limited water quality standard under Section 38.5 of
21 this Act shall not be required to pay a separate filing fee
22 upon the conversion of the variance petition into a petition
23 for a time-limited water quality standard.
24 (Source: P.A. 99-937, eff. 2-24-17.)
25 (415 ILCS 5/21.1) (from Ch. 111 1/2, par. 1021.1)
HB2949 Enrolled - 723 - LRB104 09328 BDA 19386 b
1 Sec. 21.1. (a) Except as provided in subsection (a.5), no
2 person other than the State of Illinois, its agencies and
3 institutions, or a unit of local government shall own or
4 operate a MSWLF unit or other waste disposal operation on or
5 after March 1, 1985, which requires a permit under subsection
6 (d) of Section 21 of this Act, unless such person has posted
7 with the Agency a performance bond or other security for the
8 purpose of insuring closure of the site and post-closure care
9 in accordance with this Act and regulations adopted
10 thereunder.
11 (a.5) On and after the effective date established by the
12 United States Environmental Protection Agency for MSWLF units
13 to provide financial assurance under Subtitle D of the
14 Resource Conservation and Recovery Act, no person, other than
15 the State of Illinois, its agencies and institutions, shall
16 own or operate a MSWLF unit that requires a permit under
17 subsection (d) of Section 21 of this Act, unless that person
18 has posted with the Agency a performance bond or other
19 security for the purposes of:
20 (1) insuring closure of the site and post-closure care
21 in accordance with this Act and its rules; and
22 (2) insuring completion of a corrective action remedy
23 when required by Board rules adopted under Section 22.40
24 of this Act or when required by Section 22.41 of this Act.
25 The performance bond or other security requirement set
26 forth in this Section may be fulfilled by closure or
HB2949 Enrolled - 724 - LRB104 09328 BDA 19386 b
1 post-closure insurance, or both, issued by an insurer licensed
2 to transact the business of insurance by the Department of
3 Insurance or at a minimum the insurer must be licensed to
4 transact the business of insurance or approved to provide
5 insurance as an excess or surplus lines insurer by the
6 insurance department in one or more states.
7 (b) On or before January 1, 1985, the Board shall adopt
8 regulations to promote the purposes of this Section. Without
9 limiting the generality of this authority, such regulations
10 may, among other things, prescribe the type and amount of the
11 performance bonds or other securities required under
12 subsections (a) and (a.5) of this Section, and the conditions
13 under which the State is entitled to collect moneys monies
14 from such performance bonds or other securities. The bond
15 amount shall be directly related to the design and volume of
16 the site. The cost estimate for the post-closure care of a
17 MSWLF unit shall be calculated using a 30 year post-closure
18 care period or such other period as may be approved by the
19 Agency under Board or federal rules. On and after the
20 effective date established by the United States Environmental
21 Protection Agency for MSWLF units to provide financial
22 assurance under Subtitle D of the Resource Conservation and
23 Recovery Act, closure, post-closure care, and corrective
24 action cost estimates for MSWLF units shall be in current
25 dollars.
26 (c) There is hereby created within the State treasury
HB2949 Enrolled - 725 - LRB104 09328 BDA 19386 b
1 Treasury a special fund to be known as the Environmental
2 Disaster and Remediation Fund (formerly known as the "Landfill
3 Closure and Post-Closure Fund) ". Any moneys monies forfeited
4 to the State of Illinois from any performance bond or other
5 security required under this Section shall be placed in the
6 Environmental Disaster and Remediation Fund (formerly known as
7 the "Landfill Closure and Post-Closure Fund) " and shall, upon
8 approval by the Governor and the Director, be used by and under
9 the direction of the Agency for the purposes for which such
10 performance bond or other security was issued. The
11 Environmental Disaster and Remediation Landfill Closure and
12 Post-Closure Fund is not subject to the provisions of
13 subsection (c) of Section 5 of the State Finance Act.
14 (d) The Agency is authorized to enter into such contracts
15 and agreements as it may deem necessary to carry out the
16 purposes of this Section. Neither the State, nor the Director,
17 nor any State employee shall be liable for any damages or
18 injuries arising out of or resulting from any action taken
19 under this Section.
20 (e) The Agency shall have the authority to approve or
21 disapprove any performance bond or other security posted
22 pursuant to subsection (a) or (a.5) of this Section. Any
23 person whose performance bond or other security is disapproved
24 by the Agency may contest the disapproval as a permit denial
25 appeal pursuant to Section 40 of this Act.
26 (f) The Agency may establish such procedures as it may
HB2949 Enrolled - 726 - LRB104 09328 BDA 19386 b
1 deem necessary for the purpose of implementing and executing
2 its responsibilities under this Section.
3 (g) Nothing in this Section shall bar a cause of action by
4 the State for any other penalty or relief provided by this Act
5 or any other law.
6 (Source: P.A. 97-887, eff. 8-2-12.)
7 (415 ILCS 5/22.59)
8 Sec. 22.59. CCR surface impoundments.
9 (a) The General Assembly finds that:
10 (1) the State of Illinois has a long-standing policy
11 to restore, protect, and enhance the environment,
12 including the purity of the air, land, and waters,
13 including groundwaters, of this State;
14 (2) a clean environment is essential to the growth and
15 well-being of this State;
16 (3) CCR generated by the electric generating industry
17 has caused groundwater contamination and other forms of
18 pollution at active and inactive plants throughout this
19 State;
20 (4) environmental laws should be supplemented to
21 ensure consistent, responsible regulation of all existing
22 CCR surface impoundments; and
23 (5) meaningful participation of State residents,
24 especially vulnerable populations who may be affected by
25 regulatory actions, is critical to ensure that
HB2949 Enrolled - 727 - LRB104 09328 BDA 19386 b
1 environmental justice considerations are incorporated in
2 the development of, decision-making related to, and
3 implementation of environmental laws and rulemaking that
4 protects and improves the well-being of communities in
5 this State that bear disproportionate burdens imposed by
6 environmental pollution.
7 Therefore, the purpose of this Section is to promote a
8 healthful environment, including clean water, air, and land,
9 meaningful public involvement, and the responsible disposal
10 and storage of coal combustion residuals, so as to protect
11 public health and to prevent pollution of the environment of
12 this State.
13 The provisions of this Section shall be liberally
14 construed to carry out the purposes of this Section.
15 (b) No person shall:
16 (1) cause or allow the discharge of any contaminants
17 from a CCR surface impoundment into the environment so as
18 to cause, directly or indirectly, a violation of this
19 Section or any regulations or standards adopted by the
20 Board under this Section, either alone or in combination
21 with contaminants from other sources;
22 (2) construct, install, modify, operate, or close any
23 CCR surface impoundment without a permit granted by the
24 Agency, or so as to violate any conditions imposed by such
25 permit, any provision of this Section or any regulations
26 or standards adopted by the Board under this Section;
HB2949 Enrolled - 728 - LRB104 09328 BDA 19386 b
1 (3) cause or allow, directly or indirectly, the
2 discharge, deposit, injection, dumping, spilling, leaking,
3 or placing of any CCR upon the land in a place and manner
4 so as to cause or tend to cause a violation of this Section
5 or any regulations or standards adopted by the Board under
6 this Section; or
7 (4) construct, install, modify, or close a CCR surface
8 impoundment in accordance with a permit issued under this
9 Act without certifying to the Agency that all contractors,
10 subcontractors, and installers utilized to construct,
11 install, modify, or close a CCR surface impoundment are
12 participants in:
13 (A) a training program that is approved by and
14 registered with the United States Department of
15 Labor's Employment and Training Administration and
16 that includes instruction in erosion control and
17 environmental remediation; and
18 (B) a training program that is approved by and
19 registered with the United States Department of
20 Labor's Employment and Training Administration and
21 that includes instruction in the operation of heavy
22 equipment and excavation.
23 Nothing in this paragraph (4) shall be construed to
24 require providers of construction-related professional
25 services to participate in a training program approved by
26 and registered with the United States Department of
HB2949 Enrolled - 729 - LRB104 09328 BDA 19386 b
1 Labor's Employment and Training Administration.
2 In this paragraph (4), "construction-related
3 professional services" includes, but is not limited to,
4 those services within the scope of: (i) the practice of
5 architecture as regulated under the Illinois Architecture
6 Practice Act of 1989; (ii) professional engineering as
7 defined in Section 4 of the Professional Engineering
8 Practice Act of 1989; (iii) the practice of a structural
9 engineer as defined in Section 4 of the Structural
10 Engineering Practice Act of 1989; or (iv) land surveying
11 under the Illinois Professional Land Surveyor Act of 1989.
12 (c) (Blank).
13 (d) Before commencing closure of a CCR surface
14 impoundment, in accordance with Board rules, the owner of a
15 CCR surface impoundment must submit to the Agency for approval
16 a closure alternatives analysis that analyzes all closure
17 methods being considered and that otherwise satisfies all
18 closure requirements adopted by the Board under this Act.
19 Complete removal of CCR, as specified by the Board's rules,
20 from the CCR surface impoundment must be considered and
21 analyzed. Section 3.405 does not apply to the Board's rules
22 specifying complete removal of CCR. The selected closure
23 method must ensure compliance with regulations adopted by the
24 Board pursuant to this Section.
25 (e) Owners or operators of CCR surface impoundments who
26 have submitted a closure plan to the Agency before May 1, 2019,
HB2949 Enrolled - 730 - LRB104 09328 BDA 19386 b
1 and who have completed closure prior to 24 months after July
2 30, 2019 (the effective date of Public Act 101-171) shall not
3 be required to obtain a construction permit for the surface
4 impoundment closure under this Section.
5 (f) Except for the State, its agencies and institutions, a
6 unit of local government, or a not-for-profit electric
7 cooperative as defined in Section 3.4 of the Electric Supplier
8 Act, any person who owns or operates a CCR surface impoundment
9 in this State shall post with the Agency a performance bond or
10 other security for the purpose of: (i) ensuring closure of the
11 CCR surface impoundment and post-closure care in accordance
12 with this Act and its rules; and (ii) ensuring remediation of
13 releases from the CCR surface impoundment. The only acceptable
14 forms of financial assurance are: a trust fund, a surety bond
15 guaranteeing payment, a surety bond guaranteeing performance,
16 or an irrevocable letter of credit.
17 (1) The cost estimate for the post-closure care of a
18 CCR surface impoundment shall be calculated using a
19 30-year post-closure care period or such longer period as
20 may be approved by the Agency under Board or federal
21 rules.
22 (2) The Agency is authorized to enter into such
23 contracts and agreements as it may deem necessary to carry
24 out the purposes of this Section. Neither the State, nor
25 the Director, nor any State employee shall be liable for
26 any damages or injuries arising out of or resulting from
HB2949 Enrolled - 731 - LRB104 09328 BDA 19386 b
1 any action taken under this Section.
2 (3) The Agency shall have the authority to approve or
3 disapprove any performance bond or other security posted
4 under this subsection. Any person whose performance bond
5 or other security is disapproved by the Agency may contest
6 the disapproval as a permit denial appeal pursuant to
7 Section 40.
8 (g) The Board shall adopt rules establishing construction
9 permit requirements, operating permit requirements, design
10 standards, reporting, financial assurance, and closure and
11 post-closure care requirements for CCR surface impoundments.
12 Not later than 8 months after July 30, 2019 (the effective date
13 of Public Act 101-171) the Agency shall propose, and not later
14 than one year after receipt of the Agency's proposal the Board
15 shall adopt, rules under this Section. The Board shall not be
16 deemed in noncompliance with the rulemaking deadline due to
17 delays in adopting rules as a result of the Joint Committee on
18 Administrative Rules oversight process. The rules must, at a
19 minimum:
20 (1) be at least as protective and comprehensive as the
21 federal regulations or amendments thereto promulgated by
22 the Administrator of the United States Environmental
23 Protection Agency in Subpart D of 40 CFR 257 governing CCR
24 surface impoundments;
25 (2) specify the minimum contents of CCR surface
26 impoundment construction and operating permit
HB2949 Enrolled - 732 - LRB104 09328 BDA 19386 b
1 applications, including the closure alternatives analysis
2 required under subsection (d);
3 (3) specify which types of permits include
4 requirements for closure, post-closure, remediation and
5 all other requirements applicable to CCR surface
6 impoundments;
7 (4) specify when permit applications for existing CCR
8 surface impoundments must be submitted, taking into
9 consideration whether the CCR surface impoundment must
10 close under the RCRA;
11 (5) specify standards for review and approval by the
12 Agency of CCR surface impoundment permit applications;
13 (6) specify meaningful public participation procedures
14 for the issuance of CCR surface impoundment construction
15 and operating permits, including, but not limited to,
16 public notice of the submission of permit applications, an
17 opportunity for the submission of public comments, an
18 opportunity for a public hearing prior to permit issuance,
19 and a summary and response of the comments prepared by the
20 Agency;
21 (7) prescribe the type and amount of the performance
22 bonds or other securities required under subsection (f),
23 and the conditions under which the State is entitled to
24 collect moneys from such performance bonds or other
25 securities;
26 (8) specify a procedure to identify areas of
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1 environmental justice concern in relation to CCR surface
2 impoundments;
3 (9) specify a method to prioritize CCR surface
4 impoundments required to close under RCRA if not otherwise
5 specified by the United States Environmental Protection
6 Agency, so that the CCR surface impoundments with the
7 highest risk to public health and the environment, and
8 areas of environmental justice concern are given first
9 priority;
10 (10) define when complete removal of CCR is achieved
11 and specify the standards for responsible removal of CCR
12 from CCR surface impoundments, including, but not limited
13 to, dust controls and the protection of adjacent surface
14 water and groundwater; and
15 (11) describe the process and standards for
16 identifying a specific alternative source of groundwater
17 pollution when the owner or operator of the CCR surface
18 impoundment believes that groundwater contamination on the
19 site is not from the CCR surface impoundment.
20 (h) Any owner of a CCR surface impoundment that generates
21 CCR and sells or otherwise provides coal combustion byproducts
22 pursuant to Section 3.135 shall, every 12 months, post on its
23 publicly available website a report specifying the volume or
24 weight of CCR, in cubic yards or tons, that it sold or provided
25 during the past 12 months.
26 (i) The owner of a CCR surface impoundment shall post all
HB2949 Enrolled - 734 - LRB104 09328 BDA 19386 b
1 closure plans, permit applications, and supporting
2 documentation, as well as any Agency approval of the plans or
3 applications, on its publicly available website.
4 (j) The owner or operator of a CCR surface impoundment
5 shall pay the following fees:
6 (1) An initial fee to the Agency within 6 months after
7 July 30, 2019 (the effective date of Public Act 101-171)
8 of:
9 $50,000 for each closed CCR surface impoundment;
10 and
11 $75,000 for each CCR surface impoundment that has
12 have not completed closure.
13 (2) Annual fees to the Agency, beginning on July 1,
14 2020, of:
15 $25,000 for each CCR surface impoundment that has
16 not completed closure; and
17 $15,000 for each CCR surface impoundment that has
18 completed closure, but has not completed post-closure
19 care.
20 (k) All fees collected by the Agency under subsection (j)
21 shall be deposited into the Environmental Protection Permit
22 and Inspection Fund.
23 (l) The Coal Combustion Residual Surface Impoundment
24 Financial Assurance Fund is created as a special fund in the
25 State treasury. Any moneys forfeited to the State of Illinois
26 from any performance bond or other security required under
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1 this Section shall be placed in the Coal Combustion Residual
2 Surface Impoundment Financial Assurance Fund and shall, upon
3 approval by the Governor and the Director, be used by the
4 Agency for the purposes for which such performance bond or
5 other security was issued. The Coal Combustion Residual
6 Surface Impoundment Financial Assurance Fund is not subject to
7 the provisions of subsection (c) of Section 5 of the State
8 Finance Act.
9 Notwithstanding any other provision of law, on July 1,
10 2026, or as soon thereafter as practical, the State
11 Comptroller shall direct and the State Treasurer shall
12 transfer the remaining balance from the Coal Combustion
13 Residual Surface Impoundment Financial Assurance Fund into the
14 Environmental Disaster and Remediation Fund. Upon completion
15 of the transfers, the Coal Combustion Residual Surface
16 Impoundment Financial Assurance Fund is dissolved, and any
17 future deposits due to that Fund and any outstanding
18 obligations or liabilities of that Fund shall pass to the
19 Environmental Disaster and Remediation Fund.
20 (m) The provisions of this Section shall apply, without
21 limitation, to all existing CCR surface impoundments and any
22 CCR surface impoundments constructed after July 30, 2019 (the
23 effective date of Public Act 101-171), except to the extent
24 prohibited by the Illinois or United States Constitutions.
25 (Source: P.A. 102-16, eff. 6-17-21; 102-137, eff. 7-23-21;
26 102-309, eff. 8-6-21; 102-558, eff. 8-20-21; 102-662, eff.
HB2949 Enrolled - 736 - LRB104 09328 BDA 19386 b
1 9-15-21; 102-813, eff. 5-13-22; 103-154, eff. 6-30-23.)
2 (415 ILCS 5/59.13)
3 Sec. 59.13. Carbon Dioxide Sequestration Long-Term Trust
4 Fund. The Carbon Dioxide Sequestration Long-Term Trust Fund is
5 hereby created as a State trust fund in the State treasury. The
6 Fund may receive deposits of moneys made available from any
7 source. All moneys in the Fund are to be invested and
8 reinvested by the State Treasurer. All interest accruing from
9 these investments shall be deposited into the Fund to be used
10 under the provisions of this Section. Moneys in the Fund may be
11 used by the Agency to cover costs incurred to:
12 (1) take any remedial or corrective action necessary
13 to protect human health and the environment from releases,
14 or threatened releases, from a sequestration facility;
15 (2) monitor, inspect, or take other action if the
16 sequestration operator abandons a sequestration facility
17 or injection site, or fails to maintain its obligations
18 under this Act;
19 (3) compensate any person suffering any damages or
20 losses to a person or property caused by a release from a
21 sequestration facility or carbon dioxide pipeline who is
22 not otherwise compensated from the sequestration operator;
23 or
24 (4) any other applicable costs under the Act.
25 Nothing in this Section relieves a sequestration operator
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1 from its obligations under this Act, from its liability under
2 Section 59.12, or its obligations to maintain insurance and
3 financial assurances under Sections 59.10 and 59.11.
4 Notwithstanding any other provision of law, in addition to
5 any other transfers that may be provided by law, on July 1,
6 2026, or as soon thereafter as practical, the State
7 Comptroller shall direct and the State Treasurer shall
8 transfer the remaining balance from the Carbon Dioxide
9 Sequestration Long-Term Trust Fund into the Environmental
10 Disaster and Remediation Fund. Upon completion of the
11 transfers, the Carbon Dioxide Sequestration Long-Term Trust
12 Fund is dissolved, and any future deposits due to that Fund and
13 any outstanding obligations or liabilities of that Fund shall
14 pass to the Environmental Disaster and Remediation Fund.
15 (Source: P.A. 103-651, eff. 7-18-24.)
16 (415 ILCS 5/59.17)
17 Sec. 59.17. Sequestration annual tonnage fee.
18 (a) Beginning July 1, 2025, and each July 1 thereafter,
19 each sequestration operator shall report to the Agency the
20 tons of carbon dioxide injected in the prior 12 months.
21 (b) If the sequestration operator does not possess a
22 project labor agreement, the sequestration operator shall be
23 assessed a per-ton sequestration fee of $0.62.
24 (c) If the sequestration operator does possess a project
25 labor agreement, the sequestration operator shall be assessed
HB2949 Enrolled - 738 - LRB104 09328 BDA 19386 b
1 a per-ton sequestration fee of $0.31.
2 (d) The fee assessed to the sequestration operator under
3 subsection (b) shall be reduced to $0.31 for every ton of
4 carbon dioxide injected into a sequestration facility in that
5 fiscal year if the sequestration operator successfully
6 demonstrates to the Department that the following types of
7 construction and maintenance were conducted in the State
8 during that fiscal year by the sequestration operator and were
9 performed by contractors and subcontractors signatory to a
10 project labor agreement used by the building and construction
11 trades council with relevant geographic jurisdiction:
12 (1) construction and maintenance of equipment
13 associated with the capture of carbon dioxide, including,
14 but not limited to, all clearing, site preparation,
15 concrete, equipment, and appurtenance installation;
16 (2) construction and maintenance of carbon dioxide
17 pipelines used to transport carbon dioxide streams to the
18 sequestration facility, including, but not limited to, all
19 clearing, site preparation, and site remediation. For
20 purposes of this paragraph (2), a national multi-craft
21 project labor agreement governing pipeline construction
22 and maintenance used in the performance of the work
23 described in this subsection shall satisfy the project
24 labor agreement requirement;
25 (3) construction and maintenance of compressor
26 stations used to assist in the transport of carbon dioxide
HB2949 Enrolled - 739 - LRB104 09328 BDA 19386 b
1 streams via carbon dioxide pipeline, including, but not
2 limited to, all clearing, site preparation, concrete,
3 equipment, and appurtenance installation; and
4 (4) construction of carbon dioxide injection wells
5 used at the sequestration facility, including, but not
6 limited to, all clearing, site preparation, drilling,
7 distribution piping, concrete, equipment, and appurtenance
8 installation.
9 (e) Sequestration fees shall be deposited into the Carbon
10 Dioxide Sequestration Administrative Fund.
11 (f) The per-ton fee for carbon dioxide injected shall be
12 increased by an amount equal to the percentage increase, if
13 any, in the Consumer Price Index for All Urban Consumers for
14 all items published by the United States Department of Labor
15 for the 12 months ending in March of the year in which the
16 increase takes place. The rate shall be rounded to the nearest
17 one-hundredth of one cent.
18 (g) For the fiscal year beginning July 1, 2025, and each
19 fiscal year thereafter, at the direction of the Agency, in
20 consultation with the Illinois Emergency Management Agency and
21 Office of Homeland Security, and the Department of Natural
22 Resources, the State Comptroller shall direct and the State
23 Treasurer shall transfer from the Carbon Dioxide Sequestration
24 Administrative Fund the following percentages of the amounts
25 collected under this Act by the Agency during the previous
26 fiscal year:
HB2949 Enrolled - 740 - LRB104 09328 BDA 19386 b
1 (1) 2% to the Water Resources Fund;
2 (2) 6% to the Oil and Gas Resource Management Fund;
3 (3) 20% to the Emergency Planning and Training Fund;
4 (4) 28% to the Environmental Disaster and Remediation
5 Carbon Dioxide Sequestration Long-Term Trust Fund;
6 (5) 10% to the General Revenue Fund; and
7 (6) 24% to the Environmental Justice Grant Fund.
8 (Source: P.A. 103-651, eff. 7-18-24.)
9 Article 30.
10 Section 30-5. The Child Labor Law of 2024 is amended by
11 changing Section 75 as follows:
12 (820 ILCS 206/75)
13 Sec. 75. Civil penalties.
14 (a) Any person employing, allowing, or permitting a minor
15 to work who violates any of the provisions of this Act or any
16 rule adopted under the Act shall be subject to civil penalties
17 as follows:
18 (1) if a minor dies while working for an employer who
19 is found by the Department to have been employing,
20 allowing, or permitting the minor to work in violation of
21 this Act, the employer is subject to a penalty not to
22 exceed $60,000, payable to the Department;
23 (2) if a minor receives an illness or an injury that is
HB2949 Enrolled - 741 - LRB104 09328 BDA 19386 b
1 required to be reported to the Department under Section 35
2 while working for an employer who is found by the
3 Department to have been employing, allowing, or permitting
4 the minor to work in violation of this Act, the employer is
5 subject to a penalty not to exceed $30,000, payable to the
6 Department;
7 (3) an employer who employs, allows, or permits a
8 minor to work in violation of Section 40 shall be subject
9 to a penalty not to exceed $15,000, payable to the
10 Department;
11 (4) an employer who fails to post or provide the
12 required notice under subsection (g) of Section 35 shall
13 be subject to a penalty not to exceed $500, payable to the
14 Department; and
15 (5) an employer who commits any other violation of
16 this Act shall be subject to a penalty not to exceed
17 $10,000, payable to the Department.
18 In determining the amount of the penalty, the
19 appropriateness of the penalty to the size of the business of
20 the employer charged and the gravity of the violation shall be
21 considered.
22 Each day during which any violation of this Act continues
23 shall constitute a separate and distinct offense, and the
24 employment of any minor in violation of the Act shall, with
25 respect to each minor so employed, constitute a separate and
26 distinct offense.
HB2949 Enrolled - 742 - LRB104 09328 BDA 19386 b
1 (b) Any administrative determination by the Department of
2 the amount of each penalty shall be final unless reviewed as
3 provided in Section 70.
4 (c) The amount of the penalty, when finally determined,
5 may be recovered in a civil action brought by the Director in
6 any circuit court, in which litigation the Director shall be
7 represented by the Attorney General. In an action brought by
8 the Department, the Department may request, and the Court may
9 impose on a defendant employer, an additional civil penalty of
10 up to an amount equal to the penalties assessed by the
11 Department to be distributed to an impacted minor. In an
12 action concerning multiple minors, any such penalty imposed by
13 the Court shall be distributed equally among the minors
14 employed in violation of this Act by the defendant employer.
15 (d) Penalties recovered under this Section shall be paid
16 by certified check, money order, or by an electronic payment
17 system designated by the Department, and deposited into the
18 Child Labor and Day and Temporary Labor Services Enforcement
19 Fund, a special fund in the State treasury. Moneys in the Fund
20 shall be used, subject to appropriation, for exemplary
21 programs, demonstration projects, and other activities or
22 purposes related to the enforcement of this Act, and for the
23 activities or purposes related to the enforcement of the Day
24 and Temporary Labor Services Act, the Private Employment
25 Agency Act, or the Right to Privacy in the Workplace Act, for
26 the activities or purposes related to the enforcement of the
HB2949 Enrolled - 743 - LRB104 09328 BDA 19386 b
1 Job Opportunities for Qualified Applicants Act, and for the
2 activities or purposes related to the enforcement of the
3 Family Bereavement Leave Act, and the One Day Rest in Seven
4 Act.
5 (Source: P.A. 103-721, eff. 1-1-25; 104-2, eff. 6-16-25;
6 104-455, eff. 12-12-25; revised 1-8-26.)
7 Section 30-10. The Counties Code is amended by changing
8 Section 3-4014 as follows:
9 (55 ILCS 5/3-4014)
10 (Text of Section before amendment by P.A. 104-300)
11 Sec. 3-4014. Public Defender Fund.
12 (a) (Blank).
13 (b) The Public Defender Fund is created as a special fund
14 in the State treasury. All money in the Public Defender Fund
15 shall be used, subject to appropriation, by the Illinois
16 Supreme Court to provide funding to counties with a population
17 of 3,000,000 or less for public defenders and public defender
18 services pursuant to this Section 3-4014. Funding provided
19 from the State Public Defender Fund to a county under this
20 Section shall augment rather than replace county-level public
21 defense budgets.
22 (Source: P.A. 102-1104, eff. 12-6-22; 103-8, eff. 7-1-23.)
23 (Text of Section after amendment by P.A. 104-300)
HB2949 Enrolled - 744 - LRB104 09328 BDA 19386 b
1 Sec. 3-4014. Public Defender Fund.
2 (a) (Blank).
3 (b) The Public Defender Fund is created as a special fund
4 in the State treasury. All money in the Public Defender Fund
5 shall be used, subject to appropriation, by the State Public
6 Defender to provide funding to counties with a population of
7 3,000,000 or less for use by public defenders for public
8 defender services and related expenses pursuant to this
9 Section 3-4014. Funding provided from the State Public
10 Defender Fund to a county under this Section shall augment
11 rather than replace county-level public defense budgets.
12 (Source: P.A. 103-8, eff. 7-1-23; 104-300, eff. 1-1-27.)
13 Article 35.
14 Section 35-5. The Downstate Public Transportation Act is
15 amended by adding Article V as follows:
16 (30 ILCS 740/Art. V heading new)
17 ARTICLE V. DOWNSTATE GRANT ASSISTANCE
18 (30 ILCS 740/5-5 new)
19 Sec. 5-5. Definitions. In this Article, unless the context
20 clearly requires otherwise:
21 "Department" means the Illinois Department of
22 Transportation.
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1 "Eligible applicant" means local mass transit districts,
2 public transit providers, municipalities, counties, and other
3 public entities providing public transportation services in
4 Illinois that receive assistance through the Downstate
5 Operating Assistance Program established under this Act.
6 (30 ILCS 740/5-10 new)
7 Sec. 5-10. Downstate Reduced Fare Grant Program.
8 (a) Subject to appropriation, the Department may establish
9 and administer the Downstate Reduced Fare Grant Program ("DRF
10 Program"). Under the DRF Program, the Department may award
11 grants to eligible applicants for the purpose of supporting
12 reduced fare programs for students enrolled in public school
13 and other students enrolled in public career centers or public
14 technical education centers administered by the State Board of
15 Education.
16 (b) The Department shall award grants on a competitive
17 basis.
18 (c) All expenditures related to the DRF Program shall
19 comply with Section 11 of Article IX of the Illinois
20 Constitution.
21 (d) The Department may adopt rules necessary to implement
22 and administer this Section.
23 (30 ILCS 740/5-15 new)
24 Sec. 5-15. Downstate Cooperative Transportation Grant
HB2949 Enrolled - 746 - LRB104 09328 BDA 19386 b
1 Program.
2 (a) Subject to appropriation, the Department may establish
3 and administer the Downstate Cooperative Transportation Grant
4 Program ("DCT Program"). Under the DCT Program, the Department
5 may award grants to eligible applicants to establish and fund
6 cooperative transportation programs in partnership with public
7 school districts, regional offices of education, public career
8 centers, or public technical education centers administered by
9 the State Board of Education.
10 (b) The Department shall award grants on a competitive
11 basis.
12 (c) All expenditures related to the DCT Program shall
13 comply with Section 11 of Article IX of the Illinois
14 Constitution.
15 (d) The Department may adopt rules necessary to implement
16 and administer this Section.
17 (30 ILCS 740/5-20 new)
18 Sec. 5-20. Grant uses and limitations.
19 (a) Grants awarded under this Article may support:
20 (1) fixed-route student transportation services open
21 to the general public;
22 (2) demand-response transportation services open to
23 the general public;
24 (3) specialized transportation for students with
25 disabilities during off-peak service hours;
HB2949 Enrolled - 747 - LRB104 09328 BDA 19386 b
1 (4) vocational and career education transportation
2 routes open to the general public;
3 (5) transportation planning, scheduling, and
4 coordination activities; and
5 (6) acquisition or modification of vehicles and
6 related transportation infrastructure.
7 (b) The Department and any eligible applicants who receive
8 a grant under this Article shall comply with all applicable
9 federal laws and regulations, including, but not limited to,
10 49 CFR Part 605 and related federal regulations. The
11 Department may adopt rules necessary to implement and
12 administer this Section.
13 (30 ILCS 740/5-45 new)
14 Sec. 5-45. Emergency rulemaking; Department of
15 Transportation; Downstate Public Transportation Act.
16 (a) To provide for the expeditious and timely
17 implementation of Section 5-10 of Article V of the Downstate
18 Public Transportation Act, emergency rules implementing
19 Section 5-10 of the Downstate Public Transportation Act may be
20 adopted in accordance with Section 5-45 by the Department of
21 Transportation. The adoption of emergency rules authorized by
22 Section 5-45 and this Section is deemed to be necessary for the
23 public interest, safety, and welfare.
24 (b) To provide for the expeditious and timely
25 implementation of Section 5-15 of Article V of the Downstate
HB2949 Enrolled - 748 - LRB104 09328 BDA 19386 b
1 Public Transportation Act, emergency rules implementing
2 Section 5-15 of the Downstate Public Transportation Act may be
3 adopted in accordance with Section 5-45 by the Department of
4 Transportation. The adoption of emergency rules authorized by
5 Section 5-45 and this Section is deemed to be necessary for the
6 public interest, safety, and welfare.
7 (c) To provide for the expeditious and timely
8 implementation of Section 5-20 of Article V of the Downstate
9 Public Transportation Act, emergency rules implementing
10 Section 5-20 of the Downstate Public Transportation Act may be
11 adopted in accordance with Section 5-45 by the Department of
12 Transportation. The adoption of emergency rules authorized by
13 Section 5-45 and this Section is deemed to be necessary for the
14 public interest, safety, and welfare.
15 (d) This Section is repealed one year after the effective
16 date of this Section.
17 Article 40.
18 Section 40-5. If and only if Senate Bill 315 of the 104th
19 General Assembly becomes law in the form in which it passed the
20 Senate on May 21, 2026, the Illinois Administrative Procedure
21 Act is amended by adding Section 5-45.71 as follows:
22 (5 ILCS 100/5-45.71 new)
23 Sec. 5-45.71. Emergency rulemaking; Artificial
HB2949 Enrolled - 749 - LRB104 09328 BDA 19386 b
1 Intelligence Safety Measures Act. To provide for the
2 expeditious and timely implementation of the Artificial
3 Intelligence Safety Measures Act, emergency rules implementing
4 that Act may be adopted in accordance with Section 5-45 by the
5 Illinois Emergency Management Agency and Office of Homeland
6 Security or any other State agency essential to the
7 implementation of the Act. The adoption of emergency rules
8 authorized by Section 5-45 and this Section is deemed to be
9 necessary for the public interest, safety, and welfare.
10 Section 40-10. If and only if Senate Bill 315 of the 104th
11 General Assembly becomes law in the form in which it passed the
12 Senate on May 21, 2026, the State Finance Act is amended by
13 adding Sections 5.1038 and 6z-149 as follows:
14 (30 ILCS 105/5.1038 new)
15 Sec. 5.1038. The AI Safety Measures Fund.
16 (30 ILCS 105/6z-149 new)
17 Sec. 6z-149. The AI Safety Measures Fund is established as
18 a special fund in the State treasury. The Fund shall receive
19 revenues from fees, assessments, and civil penalties as
20 specified in the Artificial Intelligence Safety Measures Act.
21 The Fund may also receive deposits, transfers, or revenues
22 from any source, public or private, as otherwise authorized or
23 provided by law.
HB2949 Enrolled - 750 - LRB104 09328 BDA 19386 b
1 Subject to appropriation, moneys held in the AI Safety
2 Measures Fund may be used by the Illinois Emergency Management
3 Agency and Office of Homeland Security, the Department of
4 Financial and Professional Regulation, and any other State
5 agency essential to the implementation of the Artificial
6 Intelligence Safety Measures Act, to pay all costs relating to
7 implementation of the Artificial Intelligence Safety Measures
8 Act, including, but not limited to, all monitoring of large
9 frontier developers and any risks associated with the
10 development and use of artificial intelligence, and for the
11 related operating expenses of any State agency essential to
12 the work required by the Act.
13 In State Fiscal Year 2027 only, at the direction of the
14 Director of the Illinois Emergency Management Agency and
15 Office of Homeland Security, the Comptroller shall direct and
16 the State Treasurer shall transfer from the AI Safety Measures
17 Fund to any other funds in the State treasury such amounts as
18 are necessary to reimburse any expenditures for the
19 implementation of the Artificial Intelligence Safety Measures
20 Act.
21 Section 40-15. If and only if Senate Bill 315 of the 104th
22 General Assembly becomes law in the form in which it passed the
23 Senate on May 21, 2026, the Artificial Intelligence Safety
24 Measures Act is amended by changing Sections 18 and 25 as
25 follows:
HB2949 Enrolled - 751 - LRB104 09328 BDA 19386 b
1 (10400SB0315eng, Sec. 18)
2 Sec. 18. Large frontier developer disclosure.
3 (a) Except as otherwise provided in this Section,
4 beginning January 1, 2027, no large frontier developer may
5 develop, deploy, or operate a frontier model, in whole or in
6 part in this State, without having a current disclosure
7 statement filed with the Agency and paying the required
8 disclosure fee in an amount set by rule.
9 (b) The disclosure statement shall be filed in the form
10 and the manner prescribed by the Agency on the Agency's
11 website and shall contain all the information required by the
12 Agency. It shall be renewed annually, whenever ownership of
13 the frontier model is transferred or whenever there is a
14 material change to the information reported in the previously
15 filed disclosure statement, whichever occurs earlier. Annual
16 disclosure statements and disclosure statement updates are
17 subject to the payment of fees as established by rule.
18 (c) The disclosure statement shall identify:
19 (1) the identity of the large frontier developer and
20 all names under which such large frontier developer
21 conducts business;
22 (2) the address of the principal place of business and
23 the address of each office the large frontier developer
24 maintains in this State;
25 (3) in the event the large frontier developer or the
HB2949 Enrolled - 752 - LRB104 09328 BDA 19386 b
1 ultimate parent of the large frontier developer is a
2 privately or closely held company, a list of all persons
3 or entities that beneficially own a 5% or greater interest
4 in the large frontier developer at the time the disclosure
5 statement is filed and a list of persons who formerly
6 beneficially owned a 5% or greater interest in the owner
7 or its predecessors in the preceding 5 years; in the event
8 the owner or the ultimate parent is a publicly traded
9 company, the owner shall file a list of all persons or
10 entities that beneficially own a 50% or greater interest
11 in the large frontier developer at the time of disclosure;
12 and
13 (4) the name and contact information of a point of
14 contact, secondary contact, and tertiary contact for the
15 large frontier developer; the point of contact shall be
16 responsible for receiving inquiries relating to this Act
17 from the Agency or other governmental entities.
18 (d) Beginning July 1, 2026, the The Agency shall charge
19 and collect fees, in an amount set by rule, from large frontier
20 developers for the expenses of administering this Act, which
21 shall be nonrefundable unless otherwise indicated. Each large
22 frontier developer shall pay to the Agency its pro rata share
23 of the cost of administration of this Act, as estimated by the
24 Agency based on criteria established by rule, for the current
25 year and any deficit actually incurred in the administration
26 of the Act in prior years.
HB2949 Enrolled - 753 - LRB104 09328 BDA 19386 b
1 (e) If any person develops, deploys, or operates a large
2 frontier model in this State without a current disclosure
3 filed with the Agency as required by this Section, submits
4 false information in its disclosure or fails to timely pay any
5 assessment required by this Act, in addition to any other
6 penalty or liability that may be imposed under this Act, the
7 Agency may, after notice and hearing, levy civil penalties,
8 fees, and costs as follows:
9 (1) a civil penalty of $1,000 for each day the person
10 fails to file a disclosure as required by this Section or
11 fails to correct false information to be deposited into
12 the AI Safety Measures Fund; and
13 (2) an amount equal to the assessments owed to be
14 deposited into the AI Safety Measures Fund.
15 (f) The Agency shall maintain and publish a list of large
16 frontier developers who have filed disclosure statements;
17 however, the publication shall not include the contact
18 information set forth in subsection (c).
19 (Source: 10400SB0315eng.)
20 (10400SB0315eng, Sec. 25)
21 Sec. 25. Civil penalty.
22 (a) A large frontier developer that fails to publish or
23 transmit a compliant document required to be published or
24 transmitted under this Act, makes a statement in violation of
25 subsection (f) of Section 10, fails to have a third party
HB2949 Enrolled - 754 - LRB104 09328 BDA 19386 b
1 perform an independent audit of compliance as required by
2 subsection (d) of Section 10, fails to report a critical
3 safety incident as required by Section 15, or fails to comply
4 with its own frontier AI framework shall be subject to a civil
5 penalty in an amount dependent upon the severity of the
6 violation that does not exceed $1,000,000 for the first
7 violation. For a subsequent violation, the civil penalty may
8 not exceed $3,000,000 per violation.
9 (b) A civil penalty described in this Section shall be
10 recovered in a civil action brought exclusively by the
11 Attorney General. Any civil penalties collected from the
12 enforcement of this Act shall be deposited into the Attorney
13 General Court Ordered and Voluntary Compliance Payment
14 Projects Fund or as directed by the Attorney General or the
15 courts.
16 (c) The loss of value of equity does not count as damage to
17 or loss of property for the purposes of this Act.
18 (d) Nothing in this Act shall be construed to establish a
19 private right of action associated with violations of this
20 Act.
21 (Source: 10400SB0315eng.)
22 Article 45.
23 Section 45-5. The Unified Code of Corrections is amended
24 by changing Section 3-2-2 as follows:
HB2949 Enrolled - 755 - LRB104 09328 BDA 19386 b
1 (730 ILCS 5/3-2-2)
2 Sec. 3-2-2. Powers and duties of the Department.
3 (1) In addition to the powers, duties, and
4 responsibilities which are otherwise provided by law, the
5 Department shall have the following powers:
6 (a) To accept persons committed to it by the courts of
7 this State for care, custody, treatment, and
8 rehabilitation, and to accept federal prisoners and
9 noncitizens over whom the Office of the Federal Detention
10 Trustee is authorized to exercise the federal detention
11 function for limited purposes and periods of time.
12 (b) To develop and maintain reception and evaluation
13 units for purposes of analyzing the custody and
14 rehabilitation needs of persons committed to it and to
15 assign such persons to institutions and programs under its
16 control or transfer them to other appropriate agencies. In
17 consultation with the Department of Alcoholism and
18 Substance Abuse (now the Department of Human Services),
19 the Department of Corrections shall develop a master plan
20 for the screening and evaluation of persons committed to
21 its custody who have alcohol or drug abuse problems, and
22 for making appropriate treatment available to such
23 persons; the Department shall report to the General
24 Assembly on such plan not later than April 1, 1987. The
25 maintenance and implementation of such plan shall be
HB2949 Enrolled - 756 - LRB104 09328 BDA 19386 b
1 contingent upon the availability of funds.
2 (b-1) To create and implement, on January 1, 2002, a
3 pilot program to establish the effectiveness of
4 pupillometer technology (the measurement of the pupil's
5 reaction to light) as an alternative to a urine test for
6 purposes of screening and evaluating persons committed to
7 its custody who have alcohol or drug problems. The pilot
8 program shall require the pupillometer technology to be
9 used in at least one Department of Corrections facility.
10 The Director may expand the pilot program to include an
11 additional facility or facilities as he or she deems
12 appropriate. A minimum of 4,000 tests shall be included in
13 the pilot program. The Department must report to the
14 General Assembly on the effectiveness of the program by
15 January 1, 2003.
16 (b-5) To develop, in consultation with the Illinois
17 State Police, a program for tracking and evaluating each
18 inmate from commitment through release for recording his
19 or her gang affiliations, activities, or ranks.
20 (b-10) To create and implement, on January 1, 2027, a
21 pilot program to establish the effectiveness of
22 long-acting injectable medications for opioid use
23 disorders when clinically appropriate for persons
24 committed to its custody who suffer from opioid use
25 disorders.
26 The pilot program shall provide long-acting injectable
HB2949 Enrolled - 757 - LRB104 09328 BDA 19386 b
1 medications for opioid use disorder, when clinically
2 appropriate, to not fewer than 3,000 individuals in the
3 custody of the Department and shall be implemented in at
4 least one Department facility. The Director may expand the
5 pilot program to include additional facilities and
6 participants as he or she deems appropriate.
7 To the extent clinically appropriate and permitted
8 under applicable procurement and medical standards, the
9 Department shall endeavor to use all United States Food
10 and Drug Administration-approved long-acting injectable
11 medications for opioid use disorder that are commercially
12 available in an equitable and non-preferential manner as
13 part of the pilot program.
14 The Department shall design and operate the pilot
15 program in accordance with established and nationally
16 recognized clinical guidelines, protocols, and standards
17 for the treatment of opioid use disorder using long-acting
18 injectable medications.
19 The pilot program shall be funded using opioid
20 settlement funds allocated for the Department. The
21 Department shall not commence implementation of the pilot
22 program unless and until sufficient opioid settlement
23 funds have been secured through the Opioid Settlement
24 Administration as approved by the Illinois Opioid
25 Remediation Advisory Board and the Governor's Opioid
26 Prevention and Recovery Steering Committee to fully
HB2949 Enrolled - 758 - LRB104 09328 BDA 19386 b
1 implement the program and to ensure that individuals
2 participating in the pilot program may receive the full
3 course of treatment clinically indicated.
4 The Department shall ensure that, prior to the release
5 of a person participating in the pilot program, the person
6 is connected to an appropriate provider or treatment site
7 in the geographic region in which the person will reside
8 after release, that an appointment for continued treatment
9 is scheduled with that provider or site, and that relevant
10 medical and treatment information is shared with the
11 receiving provider to support continuity of care.
12 The Department shall establish and publicly post
13 eligibility criteria and a selection process for
14 participation in the pilot program. Eligibility criteria
15 shall be based on clinical need, medical appropriateness,
16 and operational considerations, consistent with nationally
17 recognized clinical guidelines.
18 The Department shall ensure that participation in the
19 pilot program is offered in an equitable and transparent
20 manner across facilities. If the number of eligible
21 individuals exceeds program capacity, the Department shall
22 use a fair and objective selection methodology, which may
23 include prioritization based on clinical need or a
24 randomized selection process.
25 The Department shall document the basis for inclusion
26 or non-inclusion of eligible individuals and shall make
HB2949 Enrolled - 759 - LRB104 09328 BDA 19386 b
1 aggregate information regarding eligibility and selection
2 available to the General Assembly upon request.
3 The Department shall contract with an independent
4 research organization, public university, or other
5 qualified third-party evaluator to conduct an independent
6 evaluation of the pilot program. The evaluation shall
7 assess the effectiveness of the pilot program and shall
8 include, at a minimum, analysis of the following metrics
9 for individuals participating in the program:
10 (1) continuity of treatment for opioid use
11 disorder during incarceration and following release;
12 (2) post-release connection to community-based
13 treatment providers;
14 (3) rates of overdose, including fatal and
15 nonfatal overdose, following release;
16 (4) rates of re-arrest, re-incarceration, or other
17 recidivism outcomes;
18 (5) participant engagement with treatment and
19 recovery services following release;
20 (6) institutional safety indicators within
21 participating facilities; and
22 (7) the costs and cost-effectiveness of the pilot
23 program.
24 The Department shall provide the evaluator with access
25 to relevant program and administrative data necessary to
26 complete the evaluation, subject to applicable privacy
HB2949 Enrolled - 760 - LRB104 09328 BDA 19386 b
1 protections. The independent evaluator shall prepare a
2 report summarizing the findings of the evaluation and
3 shall submit the report to the Department and the General
4 Assembly no later than January 1, 2029.
5 (c) To maintain and administer all State correctional
6 institutions and facilities under its control and to
7 establish new ones as needed. Pursuant to its power to
8 establish new institutions and facilities, the Department
9 may, with the written approval of the Governor, authorize
10 the Department of Central Management Services to enter
11 into an agreement of the type described in subsection (d)
12 of Section 405-300 of the Department of Central Management
13 Services Law. The Department shall designate those
14 institutions which shall constitute the State Penitentiary
15 System. The Department of Juvenile Justice shall maintain
16 and administer all State youth centers pursuant to
17 subsection (d) of Section 3-2.5-20.
18 Pursuant to its power to establish new institutions
19 and facilities, the Department may authorize the
20 Department of Central Management Services to accept bids
21 from counties and municipalities for the construction,
22 remodeling, or conversion of a structure to be leased to
23 the Department of Corrections for the purposes of its
24 serving as a correctional institution or facility. Such
25 construction, remodeling, or conversion may be financed
26 with revenue bonds issued pursuant to the Industrial
HB2949 Enrolled - 761 - LRB104 09328 BDA 19386 b
1 Building Revenue Bond Act by the municipality or county.
2 The lease specified in a bid shall be for a term of not
3 less than the time needed to retire any revenue bonds used
4 to finance the project, but not to exceed 40 years. The
5 lease may grant to the State the option to purchase the
6 structure outright.
7 Upon receipt of the bids, the Department may certify
8 one or more of the bids and shall submit any such bids to
9 the General Assembly for approval. Upon approval of a bid
10 by a constitutional majority of both houses of the General
11 Assembly, pursuant to joint resolution, the Department of
12 Central Management Services may enter into an agreement
13 with the county or municipality pursuant to such bid.
14 (c-5) To build and maintain regional juvenile
15 detention centers and to charge a per diem to the counties
16 as established by the Department to defray the costs of
17 housing each minor in a center. In this subsection (c-5),
18 "juvenile detention center" means a facility to house
19 minors during pendency of trial who have been transferred
20 from proceedings under the Juvenile Court Act of 1987 to
21 prosecutions under the criminal laws of this State in
22 accordance with Section 5-805 of the Juvenile Court Act of
23 1987, whether the transfer was by operation of law or
24 permissive under that Section. The Department shall
25 designate the counties to be served by each regional
26 juvenile detention center.
HB2949 Enrolled - 762 - LRB104 09328 BDA 19386 b
1 (d) To develop and maintain programs of control,
2 rehabilitation, and employment of committed persons within
3 its institutions.
4 (d-5) To provide a pre-release job preparation program
5 for inmates at Illinois adult correctional centers.
6 (d-10) To provide educational and visitation
7 opportunities to committed persons within its institutions
8 through temporary access to content-controlled tablets
9 that may be provided as a privilege to committed persons
10 to induce or reward compliance.
11 (e) To establish a system of supervision and guidance
12 of committed persons in the community.
13 (f) To establish in cooperation with the Department of
14 Transportation to supply a sufficient number of prisoners
15 for use by the Department of Transportation to clean up
16 the trash and garbage along State, county, township, or
17 municipal highways as designated by the Department of
18 Transportation. The Department of Corrections, at the
19 request of the Department of Transportation, shall furnish
20 such prisoners at least annually for a period to be agreed
21 upon between the Director of Corrections and the Secretary
22 of Transportation. The prisoners used on this program
23 shall be selected by the Director of Corrections on
24 whatever basis he deems proper in consideration of their
25 term, behavior and earned eligibility to participate in
26 such program - where they will be outside of the prison
HB2949 Enrolled - 763 - LRB104 09328 BDA 19386 b
1 facility but still in the custody of the Department of
2 Corrections. Prisoners convicted of first degree murder,
3 or a Class X felony, or armed violence, or aggravated
4 kidnapping, or criminal sexual assault, aggravated
5 criminal sexual abuse or a subsequent conviction for
6 criminal sexual abuse, or forcible detention, or arson, or
7 a prisoner adjudged a Habitual Criminal shall not be
8 eligible for selection to participate in such program. The
9 prisoners shall remain as prisoners in the custody of the
10 Department of Corrections and such Department shall
11 furnish whatever security is necessary. The Department of
12 Transportation shall furnish trucks and equipment for the
13 highway cleanup program and personnel to supervise and
14 direct the program. Neither the Department of Corrections
15 nor the Department of Transportation shall replace any
16 regular employee with a prisoner.
17 (g) To maintain records of persons committed to it and
18 to establish programs of research, statistics, and
19 planning.
20 (h) To investigate the grievances of any person
21 committed to the Department and to inquire into any
22 alleged misconduct by employees or committed persons; and
23 for these purposes it may issue subpoenas and compel the
24 attendance of witnesses and the production of writings and
25 papers, and may examine under oath any witnesses who may
26 appear before it; to also investigate alleged violations
HB2949 Enrolled - 764 - LRB104 09328 BDA 19386 b
1 of a parolee's or releasee's conditions of parole or
2 release; and for this purpose it may issue subpoenas and
3 compel the attendance of witnesses and the production of
4 documents only if there is reason to believe that such
5 procedures would provide evidence that such violations
6 have occurred.
7 If any person fails to obey a subpoena issued under
8 this subsection, the Director may apply to any circuit
9 court to secure compliance with the subpoena. The failure
10 to comply with the order of the court issued in response
11 thereto shall be punishable as contempt of court.
12 (i) To appoint and remove the chief administrative
13 officers, and administer programs of training and
14 development of personnel of the Department. Personnel
15 assigned by the Department to be responsible for the
16 custody and control of committed persons or to investigate
17 the alleged misconduct of committed persons or employees
18 or alleged violations of a parolee's or releasee's
19 conditions of parole shall be conservators of the peace
20 for those purposes, and shall have the full power of peace
21 officers outside of the facilities of the Department in
22 the protection, arrest, retaking, and reconfining of
23 committed persons or where the exercise of such power is
24 necessary to the investigation of such misconduct or
25 violations. This subsection shall not apply to persons
26 committed to the Department of Juvenile Justice under the
HB2949 Enrolled - 765 - LRB104 09328 BDA 19386 b
1 Juvenile Court Act of 1987 on aftercare release.
2 (j) To cooperate with other departments and agencies
3 and with local communities for the development of
4 standards and programs for better correctional services in
5 this State.
6 (k) To administer all moneys and properties of the
7 Department.
8 (l) To report annually to the Governor on the
9 committed persons, institutions, and programs of the
10 Department.
11 (l-5) (Blank).
12 (m) To make all rules and regulations and exercise all
13 powers and duties vested by law in the Department.
14 (n) To establish rules and regulations for
15 administering a system of sentence credits, established in
16 accordance with Section 3-6-3, subject to review by the
17 Prisoner Review Board.
18 (o) To administer the distribution of funds from the
19 State treasury Treasury to reimburse counties where State
20 penal institutions are located for the payment of
21 assistant state's attorneys' salaries under Section 4-2001
22 of the Counties Code.
23 (p) To exchange information with the Department of
24 Human Services and the Department of Healthcare and Family
25 Services for the purpose of verifying living arrangements
26 and for other purposes directly connected with the
HB2949 Enrolled - 766 - LRB104 09328 BDA 19386 b
1 administration of this Code and the Illinois Public Aid
2 Code.
3 (q) To establish a diversion program.
4 The program shall provide a structured environment for
5 selected technical parole or mandatory supervised release
6 violators and committed persons who have violated the
7 rules governing their conduct while in work release. This
8 program shall not apply to those persons who have
9 committed a new offense while serving on parole or
10 mandatory supervised release or while committed to work
11 release.
12 Elements of the program shall include, but shall not
13 be limited to, the following:
14 (1) The staff of a diversion facility shall
15 provide supervision in accordance with required
16 objectives set by the facility.
17 (2) Participants shall be required to maintain
18 employment.
19 (3) Each participant shall pay for room and board
20 at the facility on a sliding-scale basis according to
21 the participant's income.
22 (4) Each participant shall:
23 (A) provide restitution to victims in
24 accordance with any court order;
25 (B) provide financial support to his
26 dependents; and
HB2949 Enrolled - 767 - LRB104 09328 BDA 19386 b
1 (C) make appropriate payments toward any other
2 court-ordered obligations.
3 (5) Each participant shall complete community
4 service in addition to employment.
5 (6) Participants shall take part in such
6 counseling, educational, and other programs as the
7 Department may deem appropriate.
8 (7) Participants shall submit to drug and alcohol
9 screening.
10 (8) The Department shall promulgate rules
11 governing the administration of the program.
12 (r) To enter into intergovernmental cooperation
13 agreements under which persons in the custody of the
14 Department may participate in a county impact
15 incarceration program established under Section 3-6038 or
16 3-15003.5 of the Counties Code.
17 (r-5) (Blank).
18 (r-10) To systematically and routinely identify with
19 respect to each streetgang active within the correctional
20 system: (1) each active gang; (2) every existing
21 inter-gang affiliation or alliance; and (3) the current
22 leaders in each gang. The Department shall promptly
23 segregate leaders from inmates who belong to their gangs
24 and allied gangs. "Segregate" means no physical contact
25 and, to the extent possible under the conditions and space
26 available at the correctional facility, prohibition of
HB2949 Enrolled - 768 - LRB104 09328 BDA 19386 b
1 visual and sound communication. For the purposes of this
2 paragraph (r-10), "leaders" means persons who:
3 (i) are members of a criminal streetgang;
4 (ii) with respect to other individuals within the
5 streetgang, occupy a position of organizer,
6 supervisor, or other position of management or
7 leadership; and
8 (iii) are actively and personally engaged in
9 directing, ordering, authorizing, or requesting
10 commission of criminal acts by others, which are
11 punishable as a felony, in furtherance of streetgang
12 related activity both within and outside of the
13 Department of Corrections.
14 "Streetgang", "gang", and "streetgang related" have the
15 meanings ascribed to them in Section 10 of the Illinois
16 Streetgang Terrorism Omnibus Prevention Act.
17 (s) To operate a super-maximum security institution,
18 in order to manage and supervise inmates who are
19 disruptive or dangerous and provide for the safety and
20 security of the staff and the other inmates.
21 (t) To monitor any unprivileged conversation or any
22 unprivileged communication, whether in person or by mail,
23 telephone, or other means, between an inmate who, before
24 commitment to the Department, was a member of an organized
25 gang and any other person without the need to show cause or
26 satisfy any other requirement of law before beginning the
HB2949 Enrolled - 769 - LRB104 09328 BDA 19386 b
1 monitoring, except as constitutionally required. The
2 monitoring may be by video, voice, or other method of
3 recording or by any other means. As used in this
4 subdivision (1)(t), "organized gang" has the meaning
5 ascribed to it in Section 10 of the Illinois Streetgang
6 Terrorism Omnibus Prevention Act.
7 As used in this subdivision (1)(t), "unprivileged
8 conversation" or "unprivileged communication" means a
9 conversation or communication that is not protected by any
10 privilege recognized by law or by decision, rule, or order
11 of the Illinois Supreme Court.
12 (u) To establish a Women's and Children's Pre-release
13 Community Supervision Program for the purpose of providing
14 housing and services to eligible female inmates, as
15 determined by the Department, and their newborn and young
16 children.
17 (u-5) To issue an order, whenever a person committed
18 to the Department absconds or absents himself or herself,
19 without authority to do so, from any facility or program
20 to which he or she is assigned. The order shall be
21 certified by the Director, the Supervisor of the
22 Apprehension Unit, or any person duly designated by the
23 Director, with the seal of the Department affixed. The
24 order shall be directed to all sheriffs, coroners, and
25 police officers, or to any particular person named in the
26 order. Any order issued pursuant to this subdivision
HB2949 Enrolled - 770 - LRB104 09328 BDA 19386 b
1 (1)(u-5) shall be sufficient warrant for the officer or
2 person named in the order to arrest and deliver the
3 committed person to the proper correctional officials and
4 shall be executed the same as criminal process.
5 (u-6) To appoint a point of contact person who shall
6 receive suggestions, complaints, or other requests to the
7 Department from visitors to Department institutions or
8 facilities and from other members of the public.
9 (u-7) To collaborate with the Department of Human
10 Services and other State agencies to develop and implement
11 screening and follow-up protocols for intake and reentry
12 personnel and contractors on identification and response
13 to Department-involved individuals who demonstrate
14 indications of past labor or sex trafficking
15 victimization, criminal sexual exploitation or a history
16 of involvement in the sex trade that may put them at risk
17 of human trafficking. Protocols should include assessment
18 and provision of pre-release and post-release housing,
19 legal, medical, mental health and substance-use disorder
20 treatment services and recognize the specialized needs of
21 victims of human trafficking.
22 (u-8) To provide statewide training for Department of
23 Corrections intake and reentry personnel and contractors
24 on identification and response to Department-involved
25 individuals who demonstrate indications of past
26 trafficking victimization or child sexual exploitation
HB2949 Enrolled - 771 - LRB104 09328 BDA 19386 b
1 that put them at risk of human trafficking.
2 (u-9) To offer access to specialized services for
3 Department-involved individuals within the care that
4 demonstrate indications of past trafficking victimization
5 or child sexual exploitation that put them at risk of
6 trafficking. As used in this subsection, "specialized
7 services" means substance use substance-use disorder,
8 mental health, medical, case-management, housing, and
9 other support services by Department employees or
10 contractors who have completed victim-centered,
11 trauma-informed training specifically designed to address
12 the complex psychological and or physical needs of victims
13 of human trafficking, sexual exploitation, or a history of
14 involvement with the sex trade.
15 (v) To do all other acts necessary to carry out the
16 provisions of this Chapter.
17 (2) The Department of Corrections shall by January 1,
18 1998, consider building and operating a correctional facility
19 within 100 miles of a county of over 2,000,000 inhabitants,
20 especially a facility designed to house juvenile participants
21 in the impact incarceration program.
22 (3) When the Department lets bids for contracts for
23 medical services to be provided to persons committed to
24 Department facilities by a health maintenance organization,
25 medical service corporation, or other health care provider,
26 the bid may only be let to a health care provider that has
HB2949 Enrolled - 772 - LRB104 09328 BDA 19386 b
1 obtained an irrevocable letter of credit or performance bond
2 issued by a company whose bonds have an investment grade or
3 higher rating by a bond rating organization.
4 (3.5) If the Department has a contract with a pharmacy
5 benefit manager or a contract with an insurance company,
6 health maintenance organization, limited health service
7 organization, administrative services organization, or any
8 other managed care entity or health insurance issuer where a
9 pharmacy benefit manager administers the provider's coverage
10 of, payment for, or formulary design for drugs necessary to
11 safeguard the minor's life or health, the contract with the
12 pharmacy benefit manager and the pharmacy benefit manager's
13 activities shall be subject to Article XXXIIB of the Illinois
14 Insurance Code and the authority of the Director of Insurance
15 to enforce those provisions. The provider shall have all the
16 rights of a plan sponsor under those provisions.
17 (4) When the Department lets bids for contracts for food
18 or commissary services to be provided to Department
19 facilities, the bid may only be let to a food or commissary
20 services provider that has obtained an irrevocable letter of
21 credit or performance bond issued by a company whose bonds
22 have an investment grade or higher rating by a bond rating
23 organization.
24 (5) On and after the date 6 months after August 16, 2013
25 (the effective date of Public Act 98-488), as provided in the
26 Executive Order 1 (2012) Implementation Act, all of the
HB2949 Enrolled - 773 - LRB104 09328 BDA 19386 b
1 powers, duties, rights, and responsibilities related to State
2 healthcare purchasing under this Code that were transferred
3 from the Department of Corrections to the Department of
4 Healthcare and Family Services by Executive Order 3 (2005) are
5 transferred back to the Department of Corrections; however,
6 powers, duties, rights, and responsibilities related to State
7 healthcare purchasing under this Code that were exercised by
8 the Department of Corrections before the effective date of
9 Executive Order 3 (2005) but that pertain to individuals
10 resident in facilities operated by the Department of Juvenile
11 Justice are transferred to the Department of Juvenile Justice.
12 (6) The Department of Corrections shall provide lactation
13 or nursing mothers rooms for personnel of the Department. The
14 rooms shall be provided in each facility of the Department
15 that employs nursing mothers. Each individual lactation room
16 must:
17 (i) contain doors that lock;
18 (ii) have an "Occupied" sign for each door;
19 (iii) contain electrical outlets for plugging in
20 breast pumps;
21 (iv) have sufficient lighting and ventilation;
22 (v) contain comfortable chairs;
23 (vi) contain a countertop or table for all necessary
24 supplies for lactation;
25 (vii) contain a wastebasket and chemical cleaners to
26 wash one's hands and to clean the surfaces of the
HB2949 Enrolled - 774 - LRB104 09328 BDA 19386 b
1 countertop or table;
2 (viii) have a functional sink;
3 (ix) have a minimum of one refrigerator for storage of
4 the breast milk; and
5 (x) receive routine daily maintenance.
6 (Source: P.A. 103-834, eff. 1-1-25; 104-27, eff. 1-1-26;
7 104-159, eff. 1-1-26; revised 11-21-25.)
8 Section 45-10. The Illinois Emergency Management Agency
9 Act is amended by changing Section 5 as follows:
10 (20 ILCS 3305/5) (from Ch. 127, par. 1055)
11 Sec. 5. Illinois Emergency Management Agency.
12 (a) There is created within the executive branch of the
13 State Government an Illinois Emergency Management Agency and a
14 Director of the Illinois Emergency Management Agency, herein
15 called the "Director" who shall be the head thereof. The
16 Director shall be appointed by the Governor, with the advice
17 and consent of the Senate, and shall serve for a term of 2
18 years beginning on the third Monday in January of the
19 odd-numbered year, and until a successor is appointed and has
20 qualified; except that the term of the first Director
21 appointed under this Act shall expire on the third Monday in
22 January, 1989. The Director shall not hold any other
23 remunerative public office. For terms beginning after January
24 18, 2019 (the effective date of Public Act 100-1179) and
HB2949 Enrolled - 775 - LRB104 09328 BDA 19386 b
1 before January 16, 2023, the annual salary of the Director
2 shall be as provided in Section 5-300 of the Civil
3 Administrative Code of Illinois. Notwithstanding any other
4 provision of law, for terms beginning on or after January 16,
5 2023, the Director shall receive an annual salary of $180,000
6 or as set by the Governor, whichever is higher. On July 1,
7 2023, and on each July 1 thereafter, the Director shall
8 receive an increase in salary based on a cost of living
9 adjustment as authorized by Senate Joint Resolution 192 of the
10 86th General Assembly.
11 For terms beginning on or after January 16, 2023, the
12 Assistant Director of the Illinois Emergency Management Agency
13 shall receive an annual salary of $156,600 or as set by the
14 Governor, whichever is higher. On July 1, 2023, and on each
15 July 1 thereafter, the Assistant Director shall receive an
16 increase in salary based on a cost of living adjustment as
17 authorized by Senate Joint Resolution 192 of the 86th General
18 Assembly.
19 (b) The Illinois Emergency Management Agency shall obtain,
20 under the provisions of the Personnel Code, technical,
21 clerical, stenographic and other administrative personnel, and
22 may make expenditures within the appropriation therefor as may
23 be necessary to carry out the purpose of this Act. The agency
24 created by this Act is intended to be a successor to the agency
25 created under the Illinois Emergency Services and Disaster
26 Agency Act of 1975 and the personnel, equipment, records, and
HB2949 Enrolled - 776 - LRB104 09328 BDA 19386 b
1 appropriations of that agency are transferred to the successor
2 agency as of June 30, 1988 (the effective date of this Act).
3 (c) The Director, subject to the direction and control of
4 the Governor, shall be the executive head of the Illinois
5 Emergency Management Agency and the State Emergency Response
6 Commission and shall be responsible under the direction of the
7 Governor, for carrying out the program for emergency
8 management of this State. The Director shall also maintain
9 liaison and cooperate with the emergency management
10 organizations of this State and other states and of the
11 federal government.
12 (d) The Illinois Emergency Management Agency shall take an
13 integral part in the development and revision of political
14 subdivision emergency operations plans prepared under
15 paragraph (f) of Section 10. To this end it shall employ or
16 otherwise secure the services of professional and technical
17 personnel capable of providing expert assistance to the
18 emergency services and disaster agencies. These personnel
19 shall consult with emergency services and disaster agencies on
20 a regular basis and shall make field examinations of the
21 areas, circumstances, and conditions that particular political
22 subdivision emergency operations plans are intended to apply.
23 (e) The Illinois Emergency Management Agency and political
24 subdivisions shall be encouraged to form an emergency
25 management advisory committee composed of private and public
26 personnel representing the emergency management phases of
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1 mitigation, preparedness, response, and recovery. The Local
2 Emergency Planning Committee, as created under the Illinois
3 Emergency Planning and Community Right to Know Act, shall
4 serve as an advisory committee to the emergency services and
5 disaster agency or agencies serving within the boundaries of
6 that Local Emergency Planning Committee planning district for:
7 (1) the development of emergency operations plan
8 provisions for hazardous chemical emergencies; and
9 (2) the assessment of emergency response capabilities
10 related to hazardous chemical emergencies.
11 (f) The Illinois Emergency Management Agency shall:
12 (1) Coordinate the overall emergency management
13 program of the State.
14 (2) Cooperate with local governments, the federal
15 government, and any public or private agency or entity in
16 achieving any purpose of this Act and in implementing
17 emergency management programs for mitigation,
18 preparedness, response, and recovery.
19 (2.5) Develop a comprehensive emergency preparedness
20 and response plan for any nuclear accident in accordance
21 with Section 65 of the Nuclear Safety Law of 2004 and in
22 development of the Illinois Nuclear Safety Preparedness
23 program in accordance with Section 8 of the Illinois
24 Nuclear Safety Preparedness Act.
25 (2.6) Coordinate with the Department of Public Health
26 with respect to planning for and responding to public
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1 health emergencies.
2 (3) Prepare, for issuance by the Governor, executive
3 orders, proclamations, and regulations as necessary or
4 appropriate in coping with disasters.
5 (4) Promulgate rules and requirements for political
6 subdivision emergency operations plans that are not
7 inconsistent with and are at least as stringent as
8 applicable federal laws and regulations.
9 (5) Review and approve, in accordance with Illinois
10 Emergency Management Agency rules, emergency operations
11 plans for those political subdivisions required to have an
12 emergency services and disaster agency pursuant to this
13 Act.
14 (5.5) Promulgate rules and requirements for the
15 political subdivision emergency management exercises,
16 including, but not limited to, exercises of the emergency
17 operations plans.
18 (5.10) Review, evaluate, and approve, in accordance
19 with Illinois Emergency Management Agency rules, political
20 subdivision emergency management exercises for those
21 political subdivisions required to have an emergency
22 services and disaster agency pursuant to this Act.
23 (6) Determine requirements of the State and its
24 political subdivisions for food, clothing, and other
25 necessities in event of a disaster.
26 (7) Establish a register of persons with types of
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1 emergency management training and skills in mitigation,
2 preparedness, response, and recovery.
3 (8) Establish a register of government and private
4 response resources available for use in a disaster.
5 (9) Expand the Earthquake Awareness Program and its
6 efforts to distribute earthquake preparedness materials to
7 schools, political subdivisions, community groups, civic
8 organizations, and the media. Emphasis will be placed on
9 those areas of the State most at risk from an earthquake.
10 Maintain the list of all school districts, hospitals,
11 airports, power plants, including nuclear power plants,
12 lakes, dams, emergency response facilities of all types,
13 and all other major public or private structures which are
14 at the greatest risk of damage from earthquakes under
15 circumstances where the damage would cause subsequent harm
16 to the surrounding communities and residents.
17 (10) Disseminate all information, completely and
18 without delay, on water levels for rivers and streams and
19 any other data pertaining to potential flooding supplied
20 by the Division of Water Resources within the Department
21 of Natural Resources to all political subdivisions to the
22 maximum extent possible.
23 (11) Develop agreements, if feasible, with medical
24 supply and equipment firms to supply resources as are
25 necessary to respond to an earthquake or any other
26 disaster as defined in this Act. These resources will be
HB2949 Enrolled - 780 - LRB104 09328 BDA 19386 b
1 made available upon notifying the vendor of the disaster.
2 Payment for the resources will be in accordance with
3 Section 7 of this Act. The Illinois Department of Public
4 Health shall determine which resources will be required
5 and requested.
6 (11.5) In coordination with the Illinois State Police,
7 develop and implement a community outreach program to
8 promote awareness among the State's parents and children
9 of child abduction prevention and response.
10 (12) Out of funds appropriated for these purposes,
11 award capital and non-capital grants to Illinois hospitals
12 or health care facilities located outside of a city with a
13 population in excess of 1,000,000 to be used for purposes
14 that include, but are not limited to, preparing to respond
15 to mass casualties and disasters, maintaining and
16 improving patient safety and quality of care, and
17 protecting the confidentiality of patient information. No
18 single grant for a capital expenditure shall exceed
19 $300,000. No single grant for a non-capital expenditure
20 shall exceed $100,000. In awarding such grants, preference
21 shall be given to hospitals that serve a significant
22 number of Medicaid recipients, but do not qualify for
23 disproportionate share hospital adjustment payments under
24 the Illinois Public Aid Code. To receive such a grant, a
25 hospital or health care facility must provide funding of
26 at least 50% of the cost of the project for which the grant
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1 is being requested. In awarding such grants the Illinois
2 Emergency Management Agency shall consider the
3 recommendations of the Illinois Hospital Association.
4 (13) Do all other things necessary, incidental or
5 appropriate for the implementation of this Act.
6 (g) The Illinois Emergency Management Agency is authorized
7 to make grants to various higher education institutions,
8 public K-12 school districts, area vocational centers as
9 designated by the State Board of Education, inter-district
10 special education cooperatives, regional safe schools, and
11 nonpublic K-12 schools for safety and security improvements.
12 For the purpose of this subsection (g), "higher education
13 institution" means a public university, a public community
14 college, or an independent, not-for-profit or for-profit
15 higher education institution located in this State. Grants
16 made under this subsection (g) shall be paid out of moneys
17 appropriated for that purpose from the Build Illinois Bond
18 Fund. The Illinois Emergency Management Agency shall adopt
19 rules to implement this subsection (g). These rules may
20 specify: (i) the manner of applying for grants; (ii) project
21 eligibility requirements; (iii) restrictions on the use of
22 grant moneys; (iv) the manner in which the various higher
23 education institutions must account for the use of grant
24 moneys; and (v) any other provision that the Illinois
25 Emergency Management Agency determines to be necessary or
26 useful for the administration of this subsection (g).
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1 (g-5) The Illinois Emergency Management Agency is
2 authorized to make grants to not-for-profit organizations
3 which are exempt from federal income taxation under section
4 501(c)(3) of the Federal Internal Revenue Code for eligible
5 security improvements that assist the organization in
6 preventing, preparing for, or responding to threats, attacks,
7 or acts of terrorism. To be eligible for a grant under the
8 program, the Agency must determine that the organization is at
9 a high risk of being subject to threats, attacks, or acts of
10 terrorism based on the organization's profile, ideology,
11 mission, or beliefs. Eligible security improvements shall
12 include all eligible preparedness activities under the federal
13 Nonprofit Security Grant Program, including, but not limited
14 to, physical security upgrades, security training exercises,
15 preparedness training exercises, contracting with security
16 personnel, and any other security upgrades deemed eligible by
17 the Director. Eligible security improvements shall not
18 duplicate, in part or in whole, a project included under any
19 awarded federal grant or in a pending federal application. The
20 Director shall establish procedures and forms by which
21 applicants may apply for a grant and procedures for
22 distributing grants to recipients. Any security improvements
23 awarded shall remain at the physical property listed in the
24 grant application, unless authorized by Agency rule or
25 approved by the Agency in writing. The procedures shall
26 require each applicant to do the following:
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1 (1) identify and substantiate prior or current
2 threats, attacks, or acts of terrorism against the
3 not-for-profit organization;
4 (2) indicate the symbolic or strategic value of one or
5 more sites that renders the site a possible target of a
6 threat, attack, or act of terrorism;
7 (3) discuss potential consequences to the organization
8 if the site is damaged, destroyed, or disrupted by a
9 threat, attack, or act of terrorism;
10 (4) describe how the grant will be used to integrate
11 organizational preparedness with broader State and local
12 preparedness efforts, as described by the Agency in each
13 Notice of Opportunity for Funding;
14 (5) submit (i) a vulnerability assessment conducted by
15 experienced security, law enforcement, or military
16 personnel, or conducted using an Agency-approved or
17 federal Nonprofit Security Grant Program self-assessment
18 tool, and (ii) a description of how the grant award will be
19 used to address the vulnerabilities identified in the
20 assessment; and
21 (6) submit any other relevant information as may be
22 required by the Director.
23 The Agency is authorized to use funds appropriated for the
24 grant program described in this subsection (g-5) to administer
25 the program. Any Agency Notice of Opportunity for Funding,
26 proposed or final rulemaking, guidance, training opportunity,
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1 or other resource related to the grant program must be
2 published on the Agency's publicly available website, and any
3 announcements related to funding shall be shared with all
4 State legislative offices, the Governor's office, emergency
5 services and disaster agencies mandated or required pursuant
6 to subsections (b) through (d) of Section 10, and any other
7 State agencies as determined by the Agency. Subject to
8 appropriation, the grant application period shall be open for
9 no less than 45 calendar days during the first application
10 cycle each fiscal year, unless the Agency determines that a
11 shorter period is necessary to avoid conflicts with the annual
12 federal Nonprofit Security Grant Program funding cycle.
13 Additional application cycles may be conducted during the same
14 fiscal year, subject to availability of funds. Upon request,
15 Agency staff shall provide reasonable assistance to any
16 applicant in completing a grant application or meeting a
17 post-award requirement.
18 In addition to any advance payment rules or procedures
19 adopted by the Agency, the Agency shall adopt rules or
20 procedures by which grantees under this subsection (g-5) may
21 receive a working capital advance of initial start-up costs
22 and up to 2 months of program expenses, not to exceed 25% of
23 the total award amount, if, during the application process,
24 the grantee demonstrates a need for funds to commence a
25 project. The remaining funds must be paid through
26 reimbursement after the grantee presents sufficient supporting
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1 documentation of expenditures for eligible activities.
2 (g-6) The Illinois Emergency Management Agency and Office
3 of Homeland Security is authorized to make grants to small
4 businesses for eligible security improvements that assist the
5 small business in preventing, preparing for, or responding to
6 threats, attacks, or acts of terrorism. As used in this
7 subsection (g-6), "small business" means a small business
8 concern, as defined in Section 3 of the Small Business Act (15
9 U.S.C. 632), that maintains its principal place of business in
10 this State. "High Risk", for the purposes of this subsection,
11 means that there is an elevated or extreme probability that
12 the small business will encounter threats, attacks, or acts of
13 terrorism due to their profile, ideology, mission, or beliefs
14 and failure to take adequate security measures will result in
15 the increased odds of injury to the public, loss of life, or
16 destruction to property.
17 To be eligible for a grant under the program, the Agency
18 must determine that the small business is at a high risk of
19 being subject to threats, attacks, or acts of terrorism based
20 on the small business's profile, ideology, mission, or
21 beliefs. Eligible security improvements shall include all
22 eligible preparedness activities under the federal Nonprofit
23 Security Grant Program, including, but not limited to,
24 physical security upgrades, security training exercises,
25 preparedness training exercises, contracting with security
26 personnel, and any other security upgrades deemed eligible by
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1 the Director. Eligible security improvements shall not
2 duplicate, in part or in whole, a project included under any
3 awarded federal grant or in a pending federal application. The
4 Director shall establish procedures and forms by which
5 applicants may apply for a grant and procedures for
6 distributing grants to recipients. Any security improvements
7 awarded shall remain at the physical property listed in the
8 grant application, unless authorized by Agency rule or
9 approved by the Agency in writing.
10 The procedures shall require each applicant to do the
11 following:
12 (1) identify and substantiate prior or current
13 threats, attacks, or acts of terrorism against the small
14 business;
15 (2) indicate the symbolic or strategic value of one or
16 more sites that renders the site a possible target of a
17 threat, attack, or act of terrorism;
18 (3) discuss potential consequences to the small
19 business if the site is damaged, destroyed, or disrupted
20 by a threat, attack, or act of terrorism;
21 (4) describe how the grant will be used to integrate
22 business preparedness with broader State and local
23 preparedness efforts, as described by the Agency in each
24 Notice of Opportunity for Funding;
25 (5) submit a vulnerability assessment, conducted by
26 experienced security, law enforcement, or military
HB2949 Enrolled - 787 - LRB104 09328 BDA 19386 b
1 personnel, or conducted using an Agency-approved or
2 federal Nonprofit Security Grant Program self-assessment
3 tool, and a description of how the grant award will be used
4 to address the vulnerabilities identified in the
5 assessment; and
6 (6) submit any other relevant information as may be
7 required by the Director.
8 The Agency is authorized to use funds appropriated for the
9 grant program described in this subsection (g-6) to administer
10 the program. Any Agency Notice of Opportunity for Funding,
11 proposed or final rulemaking, guidance, training opportunity,
12 or other resource related to the grant program must be
13 published on the Agency's publicly available website, and any
14 announcements related to funding shall be shared with all
15 State legislative offices, the Governor's office, emergency
16 services and disaster agencies mandated or required pursuant
17 to subsections (b) through (d) of Section 10, and any other
18 State agencies as determined by the Agency.
19 Subject to appropriation, the grant application period
20 shall be open for no less than 45 calendar days during the
21 first application cycle each fiscal year, unless the Agency
22 determines that a shorter period is necessary to avoid
23 conflicts with the annual federal Nonprofit Security Grant
24 Program funding cycle. Additional application cycles may be
25 conducted during the same fiscal year, subject to availability
26 of funds.
HB2949 Enrolled - 788 - LRB104 09328 BDA 19386 b
1 Upon request, Agency staff shall provide reasonable
2 assistance to any applicant in completing a grant application
3 or meeting a post-award requirement.
4 In addition to any advance payment rules or procedures
5 adopted by the Agency, the Agency shall adopt rules or
6 procedures by which grantees under this subsection (g-6) may
7 receive a working capital advance of initial start-up costs
8 and up to 2 months of program expenses, not to exceed 25% of
9 the total award amount, if, during the application process,
10 the grantee demonstrates a need for funds to commence a
11 project. The remaining funds must be paid through
12 reimbursement after the grantee presents sufficient supporting
13 documentation of expenditures for eligible activities.
14 (h) Except as provided in Section 17.5 of this Act, any
15 moneys received by the Agency from donations or sponsorships
16 unrelated to a disaster shall be deposited into in the
17 Emergency Planning and Training Fund and used by the Agency,
18 subject to appropriation, to effectuate planning and training
19 activities. Any moneys received by the Agency from donations
20 during a disaster and intended for disaster response or
21 recovery shall be deposited into the Disaster Response and
22 Recovery Fund and used for disaster response and recovery
23 pursuant to the Disaster Relief Act.
24 (i) The Illinois Emergency Management Agency may by rule
25 assess and collect reasonable fees for attendance at
26 Agency-sponsored conferences to enable the Agency to carry out
HB2949 Enrolled - 789 - LRB104 09328 BDA 19386 b
1 the requirements of this Act. Any moneys received under this
2 subsection shall be deposited into in the Emergency Planning
3 and Training Fund and used by the Agency, subject to
4 appropriation, for planning and training activities.
5 (j) The Illinois Emergency Management Agency is authorized
6 to make grants to other State agencies, public universities,
7 units of local government, and statewide mutual aid
8 organizations to enhance statewide emergency preparedness and
9 response.
10 (k) Subject to appropriation from the Emergency Planning
11 and Training Fund, the Illinois Emergency Management Agency
12 and Office of Homeland Security shall obtain training services
13 and support for local emergency services and support for local
14 emergency services and disaster agencies for training,
15 exercises, and equipment related to carbon dioxide pipelines
16 and sequestration, and, subject to the availability of
17 funding, shall provide $5,000 per year to the Illinois Fire
18 Service Institute for first responder training required under
19 Section 4-615 of the Public Utilities Act. Amounts in the
20 Emergency Planning and Training Fund will be used by the
21 Illinois Emergency Management Agency and Office of Homeland
22 Security for administrative costs incurred in carrying out the
23 requirements of this subsection. To carry out the purposes of
24 this subsection, the Illinois Emergency Management Agency and
25 Office of Homeland Security may accept moneys from all
26 authorized sources into the Emergency Planning and Training
HB2949 Enrolled - 790 - LRB104 09328 BDA 19386 b
1 Fund, including, but not limited to, transfers from the Carbon
2 Dioxide Sequestration Administrative Fund and the Public
3 Utility Fund.
4 (l) The Agency shall do all other things necessary,
5 incidental, or appropriate for the implementation of this Act,
6 including the adoption of rules in accordance with the
7 Illinois Administrative Procedure Act.
8 (Source: P.A. 103-418, eff. 1-1-24; 103-588, eff. 1-1-25;
9 103-651, eff. 7-18-24; 103-999, eff. 1-1-25; 104-417, eff.
10 8-15-25.)
11 Article 50.
12 Section 50-5. If and only if House Bill 5551 of the 104th
13 General Assembly becomes law in the form in which it passed
14 both houses on May 28, 2026, then the School Code is amended by
15 changing Sections 14-7.02 and 14-7.03 as follows:
16 (105 ILCS 5/14-7.02) (from Ch. 122, par. 14-7.02)
17 Sec. 14-7.02. Children attending private special education
18 schools, separate public special education day schools, public
19 out-of-state schools, public school residential facilities, or
20 private special education facilities.
21 (a) The General Assembly recognizes that non-public
22 schools or special education facilities provide an important
23 service in the educational system in Illinois.
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1 (b) If a student's individualized education program (IEP)
2 team determines that because of his or her disability the
3 special education program of a district is unable to meet the
4 needs of the child and the child attends a non-public school or
5 special education facility, a public out-of-state school or a
6 special education facility owned and operated by a county
7 government unit that provides special educational services
8 required by the child and is in compliance with the
9 appropriate rules and regulations of the State Superintendent
10 of Education, the school district in which the child is a
11 resident shall pay the actual cost of tuition for special
12 education and related services provided during the regular
13 school term and during the summer school term if the child's
14 educational needs so require, excluding room, board and
15 transportation costs charged the child by that non-public
16 school or special education facility, public out-of-state
17 school or county special education facility, or $4,500 per
18 year, whichever is less, and shall provide him any necessary
19 transportation. "Nonpublic special education facility" shall
20 include a residential facility, within or without the State of
21 Illinois, which provides special education and related
22 services to meet the needs of the child by utilizing private
23 schools or public schools, whether located on the site or off
24 the site of the residential facility. Resident district
25 financial responsibility and reimbursement applies for both
26 nonpublic special education facilities that are approved by
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1 the State Board of Education pursuant to 23 Ill. Adm. Code 401
2 or other applicable laws or rules and for emergency
3 residential placements in nonpublic special education
4 facilities that are not approved by the State Board of
5 Education pursuant to 23 Ill. Adm. Code 401 or other
6 applicable laws or rules, subject to the requirements of this
7 Section.
8 (c) Prior to the placement of a child in an out-of-state
9 special education residential facility, the school district
10 must refer to the child or the child's parent or guardian the
11 option to place the child in a special education residential
12 facility located within this State, if any, that provides
13 treatment and services comparable to those provided by the
14 out-of-state special education residential facility. The
15 school district must review annually the placement of a child
16 in an out-of-state special education residential facility. As
17 a part of the review, the school district must refer to the
18 child or the child's parent or guardian the option to place the
19 child in a comparable special education residential facility
20 located within this State, if any.
21 (c-5) Before a provider that operates a nonpublic special
22 education facility terminates a student's placement in that
23 facility, the provider must request an IEP meeting from the
24 contracting school district. If the provider elects to
25 terminate the student's placement following the IEP meeting,
26 the provider must give written notice to this effect to the
HB2949 Enrolled - 793 - LRB104 09328 BDA 19386 b
1 parent or guardian, the contracting public school district,
2 and the State Board of Education no later than 20 business days
3 before the date of termination, unless the health and safety
4 of any student are endangered. The notice must include the
5 detailed reasons for the termination and any actions taken to
6 address the reason for the termination.
7 (d) Payments shall be made by the resident school district
8 to the entity providing the educational services, whether the
9 entity is the nonpublic special education facility or the
10 school district wherein the facility is located, no less than
11 once per quarter, unless otherwise agreed to in writing by the
12 parties.
13 (e) A school district may residentially place a student in
14 a nonpublic special education facility providing educational
15 services, but not approved by the State Board of Education
16 pursuant to 23 Ill. Adm. Code 401 or other applicable laws or
17 rules, provided that the State Board of Education provides an
18 emergency and student-specific approval for residential
19 placement. The State Board of Education shall promptly, within
20 10 days after the request, approve a request for emergency and
21 student-specific approval for residential placement if the
22 following have been demonstrated to the State Board of
23 Education:
24 (1) the facility demonstrates appropriate licensure of
25 teachers for the student population;
26 (2) the facility demonstrates age-appropriate
HB2949 Enrolled - 794 - LRB104 09328 BDA 19386 b
1 curriculum;
2 (3) the facility provides enrollment and attendance
3 data;
4 (4) the facility demonstrates the ability to implement
5 the child's IEP; and
6 (5) the school district demonstrates that it made good
7 faith efforts to residentially place the student in an
8 approved facility, but no approved facility has accepted
9 the student or has availability for immediate residential
10 placement of the student.
11 A resident school district may also submit such proof to the
12 State Board of Education as may be required for its student.
13 The State Board of Education may not unreasonably withhold
14 approval once satisfactory proof is provided to the State
15 Board.
16 (f) If an impartial due process hearing officer who is
17 contracted by the State Board of Education pursuant to this
18 Article orders placement of a student with a disability in a
19 residential facility that is not approved by the State Board
20 of Education, then, for purposes of this Section, the facility
21 shall be deemed approved for placement and school district
22 payments and State reimbursements shall be made accordingly.
23 (g) Emergency residential placement in a facility approved
24 pursuant to subsection (e) or (f) may continue to be utilized
25 so long as (i) the student's IEP team determines annually that
26 such placement continues to be appropriate to meet the
HB2949 Enrolled - 795 - LRB104 09328 BDA 19386 b
1 student's needs and (ii) at least every 3 years following the
2 student's residential placement, the IEP team reviews
3 appropriate placements approved by the State Board of
4 Education pursuant to 23 Ill. Adm. Code 401 or other
5 applicable laws or rules to determine whether there are any
6 approved placements that can meet the student's needs, have
7 accepted the student, and have availability for placement of
8 the student.
9 (h) The State Board of Education shall promulgate rules
10 and regulations for determining when placement in a private
11 special education facility is appropriate. Such rules and
12 regulations shall take into account the various types of
13 services needed by a child and the availability of such
14 services to the particular child in the public school. In
15 developing these rules and regulations the State Board of
16 Education shall consult with the Advisory Council on Education
17 of Children with Disabilities and hold public hearings to
18 secure recommendations from parents, school personnel, and
19 others concerned about this matter.
20 The State Board of Education shall also promulgate rules
21 and regulations for transportation to and from a residential
22 school. Transportation to and from home to a residential
23 school more than once each school term shall be subject to
24 prior approval by the State Superintendent in accordance with
25 the rules and regulations of the State Board.
26 (i) A school district making tuition payments pursuant to
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1 this Section is eligible for reimbursement from the State for
2 the amount of such payments actually made in excess of the
3 district per capita tuition charge for students not receiving
4 special education services. Such reimbursement shall be
5 approved in accordance with Section 14-12.01 and each district
6 shall file its claims, computed in accordance with rules
7 prescribed by the State Board of Education, on forms
8 prescribed by the State Superintendent of Education. Data used
9 as a basis of reimbursement claims shall be for the preceding
10 regular school term and summer school term. Each school
11 district shall transmit its claims to the State Board of
12 Education on or before August 15. However, for claims payable
13 in Fiscal Year 2026, each school district shall transmit its
14 claims to the State Board of Education on or before September
15 15. The State Board of Education, before approving any such
16 claims, shall determine their accuracy and whether they are
17 based upon services and facilities provided under approved
18 programs. Upon approval the State Board shall cause vouchers
19 to be prepared showing the amount due for payment of
20 reimbursement claims to school districts, for transmittal to
21 the State Comptroller on the 30th day of September, December,
22 and March, respectively, and the final voucher, no later than
23 June 20. However, for vouchers payable in Fiscal Year 2026,
24 upon approval the State Board of Education shall cause
25 vouchers to be prepared showing the amount due for payment of
26 reimbursement claims to school districts, for transmittal to
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1 the State Comptroller on the 30th day of November, December,
2 and March, respectively, and the final voucher, no later than
3 June 20. If the money appropriated by the General Assembly for
4 such purpose for any year is insufficient, it shall be
5 apportioned on the basis of the claims approved.
6 (j) No child shall be placed in a special education
7 program pursuant to this Section if the tuition cost for
8 special education and related services increases more than 10
9 percent over the tuition cost for the previous school year or
10 exceeds $4,500 per year unless such costs have been approved
11 by the Illinois Purchased Care Review Board. The Illinois
12 Purchased Care Review Board shall consist of the following
13 persons, or their designees: the Directors of Children and
14 Family Services, Public Health, Public Aid, and the Governor's
15 Office of Management and Budget; the Secretary of Human
16 Services; the State Superintendent of Education; and such
17 other persons as the Governor may designate. The Review Board
18 shall also consist of one non-voting member who is an
19 administrator of a private, nonpublic, special education
20 school, one non-voting member who is an administrator of a
21 separate public special education day school, and one
22 non-voting member from a State agency that administers and
23 provides early childhood education and care programs and
24 services to children and families. Notwithstanding any other
25 provision of law, a provider operating a separate public
26 special education day school may charge a fee for tuition or
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1 services at a program for students placed under this Section
2 that is in addition to or separate from the rate calculated by
3 the Board during the 2026-2027 school year. The Review Board
4 shall establish rules and regulations for its determination of
5 allowable costs and payments made by local school districts
6 for special education, room and board, and other related
7 services provided by non-public schools, separate public
8 special education day schools, or special education facilities
9 and shall establish uniform standards and criteria which it
10 shall follow. The Review Board shall approve the usual and
11 customary rate or rates of a special education program that
12 (i) is offered by an out-of-state, non-public provider of
13 integrated autism specific educational and autism specific
14 residential services, (ii) offers 2 or more levels of
15 residential care, including at least one locked facility, and
16 (iii) serves 12 or fewer Illinois students.
17 (k) In determining rates based on allowable costs, the
18 Review Board shall consider any wage increases awarded by the
19 General Assembly to front line personnel defined as direct
20 support persons, aides, front-line supervisors, qualified
21 intellectual disabilities professionals, nurses, and
22 non-administrative support staff working in service settings
23 in community-based settings within the State and adjust
24 customary rates or rates of a special education program to be
25 equitable to the wage increase awarded to similar staff
26 positions in a community residential setting. Any wage
HB2949 Enrolled - 799 - LRB104 09328 BDA 19386 b
1 increase awarded by the General Assembly to front line
2 personnel defined as direct support persons, aides, front-line
3 supervisors, qualified intellectual disabilities
4 professionals, nurses, and non-administrative support staff
5 working in community-based settings within the State,
6 including the $0.75 per hour increase contained in Public Act
7 100-23 and the $0.50 per hour increase included in Public Act
8 100-23, shall also be a basis for any facility covered by this
9 Section to appeal its rate before the Review Board under the
10 process defined in Title 89, Part 900, Section 340 of the
11 Illinois Administrative Code. Illinois Administrative Code
12 Title 89, Part 900, Section 342 shall be updated to recognize
13 wage increases awarded to community-based settings to be a
14 basis for appeal. However, any wage increase that is captured
15 upon appeal from a previous year shall not be counted by the
16 Review Board as revenue for the purpose of calculating a
17 facility's future rate.
18 (l) Any definition used by the Review Board in
19 administrative rule or policy to define "related
20 organizations" shall include any and all exceptions contained
21 in federal law or regulation as it pertains to the federal
22 definition of "related organizations".
23 (m) The Review Board shall establish uniform definitions
24 and criteria for accounting separately by special education,
25 room and board and other related services costs. The Board
26 shall also establish guidelines for the coordination of
HB2949 Enrolled - 800 - LRB104 09328 BDA 19386 b
1 services and financial assistance provided by all State
2 agencies to assure that no otherwise qualified child with a
3 disability receiving services under Article 14 shall be
4 excluded from participation in, be denied the benefits of or
5 be subjected to discrimination under any program or activity
6 provided by any State agency.
7 (n) The Review Board shall review the costs for special
8 education and related services provided by non-public schools,
9 separate public special education day schools, or special
10 education facilities and shall approve or disapprove such
11 facilities in accordance with the rules and regulations
12 established by it with respect to allowable costs.
13 (o) The State Board of Education shall provide
14 administrative and staff support for the Review Board as
15 deemed reasonable by the State Superintendent of Education.
16 This support shall not include travel expenses or other
17 compensation for any Review Board member other than the State
18 Superintendent of Education.
19 (p) The Review Board shall seek the advice of the Advisory
20 Council on Education of Children with Disabilities on the
21 rules and regulations to be promulgated by it relative to
22 providing special education services.
23 (q) If a child has been placed in a program in which the
24 actual per pupil costs of tuition for special education and
25 related services based on program enrollment, excluding room,
26 board and transportation costs, exceed $4,500 and such costs
HB2949 Enrolled - 801 - LRB104 09328 BDA 19386 b
1 have been approved by the Review Board, the district shall pay
2 such total costs which exceed $4,500. A district making such
3 tuition payments in excess of $4,500 pursuant to this Section
4 shall be responsible for an amount in excess of $4,500 equal to
5 the district per capita tuition charge and shall be eligible
6 for reimbursement from the State for the amount of such
7 payments actually made in excess of the district's per capita
8 tuition charge for students not receiving special education
9 services. If a child has been placed in a private special
10 education school, separate public special education day
11 school, or private special education facility, a district
12 making tuition payments in excess of $4,500 pursuant to this
13 Section shall be responsible for an amount in excess of $4,500
14 equal to 2 times the district's per capita tuition charge and
15 shall be eligible for reimbursement from the State for the
16 amount of such payments actually made in excess of 2 times the
17 district's per capita tuition charge for students not
18 receiving special education services.
19 (r) If a child has been placed in an approved individual
20 program and the tuition costs including room and board costs
21 have been approved by the Review Board, then such room and
22 board costs shall be paid by the appropriate State agency
23 subject to the provisions of Section 14-8.01 of this Act. Room
24 and board costs not provided by a State agency other than the
25 State Board of Education shall be provided by the State Board
26 of Education on a current basis. In no event, however, shall
HB2949 Enrolled - 802 - LRB104 09328 BDA 19386 b
1 the State's liability for funding of these tuition costs begin
2 until after the legal obligations of third party payors have
3 been subtracted from such costs. If the money appropriated by
4 the General Assembly for such purpose for any year is
5 insufficient, it shall be apportioned on the basis of the
6 claims approved. Each district shall submit estimated claims
7 to the State Superintendent of Education. Upon approval of
8 such claims, the State Superintendent of Education shall
9 direct the State Comptroller to make payments on a monthly
10 basis. The frequency for submitting estimated claims and the
11 method of determining payment shall be prescribed in rules and
12 regulations adopted by the State Board of Education. Such
13 current state reimbursement shall be reduced by an amount
14 equal to the proceeds which the child or child's parents are
15 eligible to receive under any public or private insurance or
16 assistance program. Nothing in this Section shall be construed
17 as relieving an insurer or similar third party from an
18 otherwise valid obligation to provide or to pay for services
19 provided to a child with a disability.
20 (s) If it otherwise qualifies, a school district is
21 eligible for the transportation reimbursement under Section
22 14-13.01 and for the reimbursement of tuition payments under
23 this Section whether the non-public school or special
24 education facility, public out-of-state school or county
25 special education facility, attended by a child who resides in
26 that district and requires special educational services, is
HB2949 Enrolled - 803 - LRB104 09328 BDA 19386 b
1 within or outside of the State of Illinois. However, a
2 district is not eligible to claim transportation reimbursement
3 under this Section unless the district certifies to the State
4 Superintendent of Education that the district is unable to
5 provide special educational services required by the child for
6 the current school year.
7 (t) Nothing in this Section authorizes the reimbursement
8 of a school district for the amount paid for tuition of a child
9 attending a non-public school or special education facility, a
10 public special education facility, a public out-of-state
11 school, or a county special education facility unless the
12 school district certifies to the State Superintendent of
13 Education that the special education program of that district
14 is unable to meet the needs of that child because of the
15 child's disability and the State Superintendent of Education
16 finds that the school district is in substantial compliance
17 with Section 14-4.01. However, if a child is unilaterally
18 placed by a State agency or any court in a non-public school or
19 special education facility, public out-of-state school, or
20 county special education facility, a school district shall not
21 be required to certify to the State Superintendent of
22 Education, for the purpose of tuition reimbursement, that the
23 special education program of that district is unable to meet
24 the needs of a child because of his or her disability.
25 (u) Any educational or related services provided, pursuant
26 to this Section in a non-public school or special education
HB2949 Enrolled - 804 - LRB104 09328 BDA 19386 b
1 facility or a special education facility owned and operated by
2 a county government unit shall be at no cost to the parent or
3 guardian of the child. However, current law and practices
4 relative to contributions by parents or guardians for costs
5 other than educational or related services are not affected by
6 this amendatory Act of 1978.
7 (v) Reimbursement for children attending public school
8 residential facilities shall be made in accordance with the
9 provisions of this Section.
10 (w) Notwithstanding any other provision of law, any school
11 district receiving a payment under this Section or under
12 Section 14-7.02b, 14-13.01, or 29-5 of this Code may classify
13 all or a portion of the funds that it receives in a particular
14 fiscal year or from general State aid pursuant to Section
15 18-8.05 of this Code as funds received in connection with any
16 funding program for which it is entitled to receive funds from
17 the State in that fiscal year (including, without limitation,
18 any funding program referenced in this Section), regardless of
19 the source or timing of the receipt. The district may not
20 classify more funds as funds received in connection with the
21 funding program than the district is entitled to receive in
22 that fiscal year for that program. Any classification by a
23 district must be made by a resolution of its board of
24 education. The resolution must identify the amount of any
25 payments or general State aid to be classified under this
26 paragraph and must specify the funding program to which the
HB2949 Enrolled - 805 - LRB104 09328 BDA 19386 b
1 funds are to be treated as received in connection therewith.
2 This resolution is controlling as to the classification of
3 funds referenced therein. A certified copy of the resolution
4 must be sent to the State Superintendent of Education. The
5 resolution shall still take effect even though a copy of the
6 resolution has not been sent to the State Superintendent of
7 Education in a timely manner. No classification under this
8 paragraph by a district shall affect the total amount or
9 timing of money the district is entitled to receive under this
10 Code. No classification under this paragraph by a district
11 shall in any way relieve the district from or affect any
12 requirements that otherwise would apply with respect to that
13 funding program, including any accounting of funds by source,
14 reporting expenditures by original source and purpose,
15 reporting requirements, or requirements of providing services.
16 (x) The State Board of Education may adopt such rules as
17 may be necessary to implement this Section.
18 (Source: P.A. 103-175, eff. 6-30-23; 103-546, eff. 8-11-23;
19 103-605, eff. 7-1-24; 103-644, eff. 7-1-24; 104-2, eff.
20 6-16-25.)
21 (105 ILCS 5/14-7.03) (from Ch. 122, par. 14-7.03)
22 Sec. 14-7.03. Special education classes for children from
23 orphanages, foster family homes, children's homes, or State
24 residential units. If a school district maintains special
25 education classes on the site of orphanages and children's
HB2949 Enrolled - 806 - LRB104 09328 BDA 19386 b
1 homes, or if children from the orphanages, children's homes,
2 foster family homes, other State agencies, or State
3 residential units for children attend classes for children
4 with disabilities in which the school district is a
5 participating member of a joint agreement, or if the children
6 from the orphanages, children's homes, foster family homes,
7 other State agencies, or State residential units attend
8 classes for the children with disabilities maintained by the
9 school district, then reimbursement shall be paid to eligible
10 districts in accordance with the provisions of this Section by
11 the Comptroller as directed by the State Superintendent of
12 Education.
13 The amount of tuition for such children shall be
14 determined by the actual cost of maintaining such classes,
15 using the per capita cost formula set forth in Section
16 14-7.01, such program and cost to be pre-approved by the State
17 Superintendent of Education.
18 If a school district makes a claim for reimbursement under
19 Section 18-3 of this Code it shall not include in any claim
20 filed under this Section a claim for such children. Payments
21 authorized by law, including State or federal grants for
22 education of children included in this Section, shall be
23 deducted in determining the tuition amount.
24 Nothing in this Code shall be construed so as to prohibit
25 reimbursement for the tuition of children placed in for profit
26 facilities. Private facilities shall provide adequate space at
HB2949 Enrolled - 807 - LRB104 09328 BDA 19386 b
1 the facility for special education classes provided by a
2 school district or joint agreement for children with
3 disabilities who are residents of the facility at no cost to
4 the school district or joint agreement upon request of the
5 school district or joint agreement. If such a private facility
6 provides space at no cost to the district or joint agreement
7 for special education classes provided to children with
8 disabilities who are residents of the facility, the district
9 or joint agreement shall not include any costs for the use of
10 those facilities in its claim for reimbursement.
11 Reimbursement for tuition may include the cost of
12 providing summer school programs for children with severe and
13 profound disabilities served under this Section. Claims for
14 that reimbursement shall be filed by November 1 and shall be
15 paid on or before December 15 from appropriations made for the
16 purposes of this Section.
17 The State Board of Education shall establish such rules
18 and regulations as may be necessary to implement the
19 provisions of this Section.
20 Claims filed on behalf of programs operated under this
21 Section housed in an orphanage, children's home, private
22 facility, State residential unit, district or joint agreement
23 site, jail, detention center, or county-owned shelter care
24 facility shall be on an individual student basis only for
25 eligible students with disabilities. These claims shall be in
26 accordance with applicable rules.
HB2949 Enrolled - 808 - LRB104 09328 BDA 19386 b
1 Each district claiming reimbursement for individual
2 students shall have the eligibility of those students verified
3 by the State Board of Education. On September 30, December 31,
4 and March 31, the State Board of Education shall voucher
5 payments for individual students based upon an estimated cost
6 calculated from the prior year's claim. Final claims for
7 individual students for the regular school term must be
8 received at the State Board of Education by June 15. Claims for
9 individual students received after June 15 shall not be
10 honored. Claims received by June 15 may be amended until
11 August 1. Final claims for individual students shall be
12 vouchered by August 31. However, notwithstanding any other
13 provisions of this Section or this Code, if the amount
14 appropriated for any fiscal year is less than the amount
15 required for purposes of this Section, the amount required to
16 eliminate any insufficient reimbursement for each district
17 claim under this Section shall be reimbursed on August 31 of
18 the next fiscal year. Payments required to eliminate any
19 insufficiency for prior fiscal year claims shall be made
20 before any claims are paid for the current fiscal year.
21 Regional superintendents may operate special education
22 classes for children from orphanages, foster family homes,
23 children's homes, or State residential units located within
24 the educational services region upon consent of the school
25 board otherwise so obligated. In electing to assume the powers
26 and duties of a school district in providing and maintaining
HB2949 Enrolled - 809 - LRB104 09328 BDA 19386 b
1 such a special education program, the regional superintendent
2 may enter into joint agreements with other districts and may
3 contract with public or private schools or the orphanage,
4 foster family home, children's home, or State residential unit
5 for provision of the special education program. The regional
6 superintendent exercising the powers granted under this
7 Section shall be reimbursed for the actual cost of providing
8 such programs by the resident district as defined in Section
9 14-1.11a.
10 Any child who is not a resident of Illinois who is placed
11 in a child welfare institution, private facility, foster
12 family home, State operated program, orphanage, or children's
13 home shall have the payment for his educational tuition and
14 any related services assured by the placing agent.
15 For each student with a disability who is placed in a
16 residential facility by an Illinois public agency or by any
17 court in this State, the costs for educating the student are
18 eligible for reimbursement under this Section.
19 The district of residence of the student with a disability
20 as defined in Section 14-1.11a is responsible for the actual
21 costs of the student's special education program and is
22 eligible for reimbursement under this Section when placement
23 is made by a State agency or the courts.
24 When a dispute arises over the determination of the
25 district of residence under this Section, the district or
26 districts may appeal the decision in writing to the State
HB2949 Enrolled - 810 - LRB104 09328 BDA 19386 b
1 Superintendent of Education, who, upon review of materials
2 submitted and any other items or information he or she may
3 request for submission, shall issue a written decision on the
4 matter. The decision of the State Superintendent of Education
5 shall be final.
6 In the event a district does not make a tuition payment to
7 another district that is providing the special education
8 program and services, the State Board of Education shall
9 immediately withhold 125% of the then remaining annual tuition
10 cost from the State aid or categorical aid payment due to the
11 school district that is determined to be the resident school
12 district. All funds withheld by the State Board of Education
13 shall immediately be forwarded to the school district where
14 the student is being served.
15 When a child eligible for services under this Section is
16 placed in a nonpublic facility, that facility shall meet the
17 programmatic requirements of Section 14-7.02 and its
18 regulations, and the educational services shall be funded only
19 in accordance with this Section.
20 Beginning with the 2027-2028 2026-2027 school year, when a
21 child eligible for services under this Section is placed in a
22 separate public day school, that school shall meet the
23 definition of Section 14-1.08a and the programmatic
24 requirements and rules for separate public day schools, and
25 the educational services shall be funded only in accordance
26 with this Section.
HB2949 Enrolled - 811 - LRB104 09328 BDA 19386 b
1 (Source: P.A. 101-17, eff. 6-14-19; 10400HB5551enr.)
2 Article 55.
3 Section 55-5. The Grant Accountability and Transparency
4 Act is amended by changing Sections 5, 15, 20, 45, and 75 as
5 follows:
6 (30 ILCS 708/5)
7 Sec. 5. Legislative intent.
8 (a) This Act, which is the product of the work of the
9 Illinois Single Audit Commission, created by Public Act 98-47,
10 is intended to comply with the General Assembly's directives
11 to (1) develop a coordinated, non-redundant process for the
12 provision of effective and efficient oversight of the
13 selection and monitoring of grant recipients, thereby ensuring
14 quality programs and limiting fraud, waste, and abuse, and (2)
15 define the purpose, scope, applicability, and responsibilities
16 in the life cycle of a grant.
17 (b) This Act is intended to increase the accountability
18 and transparency in the use of grant funds from whatever
19 source and to reduce administrative burdens on both State
20 agencies and grantees by adopting federal guidance and
21 regulations applicable to such grant funds; specifically, the
22 Uniform Administrative Requirements, Cost Principles, and
23 Audit Requirements for Federal Awards ("Uniform Guidance"),
HB2949 Enrolled - 812 - LRB104 09328 BDA 19386 b
1 codified at 2 CFR 200. Starting in Fiscal Year 2027,
2 expenditures for both existing and newly awarded grants funded
3 from State moneys shall comply with only those rules
4 applicable to grants contained in 2 CFR Part 200 in effect as
5 of the effective date of the changes to this Section by this
6 amendatory Act of the 104th General Assembly and rules adopted
7 pursuant this Act.
8 (c) This Act is consistent with the State's focus on
9 improving performance and outcomes while ensuring transparency
10 and the financial integrity of taxpayer dollars through such
11 initiatives as the Management Improvement Initiative Committee
12 created by Section 1-37a of the Department of Human Services
13 Act, the State prioritized goals created under Section 50-25
14 of the State Budget Law (also known as "Budgeting for
15 Results"), and the Grant Information Collection Act.
16 (d) This Act is not intended to affect the provisions of
17 the Illinois State Auditing Act and does not address the
18 external audit function of the Auditor General.
19 (Source: P.A. 98-706, eff. 7-16-14.)
20 (30 ILCS 708/15)
21 Sec. 15. Definitions. As used in this Act:
22 "Allowable cost" means a cost allowable to a project if:
23 (1) the costs are reasonable and necessary for the
24 performance of the award;
25 (2) the costs are allocable to the specific project;
HB2949 Enrolled - 813 - LRB104 09328 BDA 19386 b
1 (3) the costs are treated consistently in like
2 circumstances to both federally-financed and other
3 activities of the non-federal entity;
4 (4) the costs conform to any limitations of the cost
5 principles or the sponsored agreement;
6 (5) the costs are accorded consistent treatment; a
7 cost may not be assigned to a State or federal award as a
8 direct cost if any other cost incurred for the same
9 purpose in like circumstances has been allocated to the
10 award as an indirect cost;
11 (6) the costs are determined to be in accordance with
12 generally accepted accounting principles;
13 (7) the costs are not included as a cost or used to
14 meet federal cost-sharing or matching requirements of any
15 other program in either the current or prior period;
16 (8) the costs of one State or federal grant are not
17 used to meet the match requirements of another State or
18 federal grant; and
19 (9) the costs are adequately documented.
20 "Assistance listings" means the publicly available listing
21 of federal assistance programs managed and administered by the
22 General Services Administration, formerly known as the Catalog
23 of Federal Domestic Assistance (CFDA).
24 "Assistance listing number" or "ALN" means a unique number
25 assigned to identify a federal assistance listing, formerly
26 known as the CFDA Number.
HB2949 Enrolled - 814 - LRB104 09328 BDA 19386 b
1 "Auditee" means any non-federal entity that expends State
2 or federal awards that must be audited.
3 "Auditor" means an auditor who is a public accountant or a
4 federal, State, or local government audit organization that
5 meets the general standards specified in generally-accepted
6 government auditing standards. "Auditor" does not include
7 internal auditors of nonprofit organizations.
8 "Auditor General" means the Auditor General of the State
9 of Illinois.
10 "Award" means financial assistance that provides support
11 or stimulation to accomplish a public purpose. "Awards"
12 include grants and other agreements in the form of money, or
13 property in lieu of money, by the State or federal government
14 to an eligible recipient. "Award" does not include: technical
15 assistance that provides services instead of money; other
16 assistance in the form of loans, loan guarantees, interest
17 subsidies, or insurance; direct payments of any kind to
18 individuals; or contracts that must be entered into and
19 administered under State or federal procurement laws and
20 regulations.
21 "Budget" means the financial plan for the project or
22 program that the awarding agency or pass-through entity
23 approves during the award process or in subsequent amendments
24 to the award. It may include the State or federal and
25 non-federal share or only the State or federal share, as
26 determined by the awarding agency or pass-through entity.
HB2949 Enrolled - 815 - LRB104 09328 BDA 19386 b
1 "Catalog of State Financial Assistance" means the single,
2 authoritative, statewide, comprehensive source document of
3 State financial assistance program information maintained by
4 the Governor's Office of Management and Budget.
5 "Catalog of State Financial Assistance Number" means the
6 number assigned to a State program in the Catalog of State
7 Financial Assistance. The first 3 digits represent the State
8 agency number and the last 4 digits represent the program.
9 "Cluster of programs" means a grouping of closely related
10 programs that share common compliance requirements. The types
11 of clusters of programs are research and development, student
12 financial aid, and other clusters. A "cluster of programs"
13 shall be considered as one program for determining major
14 programs and, with the exception of research and development,
15 whether a program-specific audit may be elected.
16 "Cognizant agency for audit" means the federal agency
17 designated to carry out the responsibilities described in 2
18 CFR Part 200, Subpart F - Audit Requirements.
19 "Contract" means a legal instrument by which a non-federal
20 entity purchases property or services needed to carry out the
21 project or program under an award. "Contract" does not include
22 a legal instrument, even if the non-federal entity considers
23 it a contract, when the substance of the transaction meets the
24 definition of an award or subaward.
25 "Contractor" means an entity that receives a contract.
26 "Cooperative agreement" means a legal instrument of
HB2949 Enrolled - 816 - LRB104 09328 BDA 19386 b
1 financial assistance between an awarding agency or
2 pass-through entity and a non-federal entity that:
3 (1) is used to enter into a relationship with the
4 principal purpose of transferring anything of value from
5 the awarding agency or pass-through entity to the
6 non-federal entity to carry out a public purpose
7 authorized by law, but is not used to acquire property or
8 services for the awarding agency's or pass-through
9 entity's direct benefit or use; and
10 (2) is distinguished from a grant in that it provides
11 for substantial involvement between the awarding agency or
12 pass-through entity and the non-federal entity in carrying
13 out the activity contemplated by the award.
14 "Cooperative agreement" does not include a cooperative
15 research and development agreement, nor an agreement that
16 provides only direct cash assistance to an individual, a
17 subsidy, a loan, a loan guarantee, or insurance.
18 "Corrective action" means action taken by the auditee that
19 (i) corrects identified deficiencies, (ii) produces
20 recommended improvements, or (iii) demonstrates that audit
21 findings are either invalid or do not warrant auditee action.
22 "Cost objective" means a program, function, activity,
23 award, organizational subdivision, contract, or work unit for
24 which cost data is desired and for which provision is made to
25 accumulate and measure the cost of processes, products, jobs,
26 and capital projects. A "cost objective" may be a major
HB2949 Enrolled - 817 - LRB104 09328 BDA 19386 b
1 function of the non-federal entity, a particular service or
2 project, an award, or an indirect cost activity.
3 "Cost sharing" means the portion of project costs not paid
4 by State or federal funds, unless otherwise authorized by
5 statute.
6 "Development" is the systematic use of knowledge and
7 understanding gained from research directed toward the
8 production of useful materials, devices, systems, or methods,
9 including design and development of prototypes and processes.
10 "Direct costs" means:
11 (1) costs that can be identified specifically with a
12 particular final cost objective, such as a State or
13 federal or federal pass-through award or a particular
14 sponsored project, an instructional activity, or any other
15 institutional activity, or that can be directly assigned
16 to such activities relatively easily with a high degree of
17 accuracy;
18 (2) costs charged directly to a State or federal award
19 that are for the compensation of employees who work on
20 that award, their related fringe benefits, or the costs of
21 materials and other items of expense incurred for the
22 State or federal award;
23 (3) costs that are directly related to a specific
24 award but that would otherwise be treated as indirect
25 costs;
26 (4) salaries of administrative and clerical staff only
HB2949 Enrolled - 818 - LRB104 09328 BDA 19386 b
1 if all the following conditions are met:
2 (A) the individual's services are integral to a
3 project or activity;
4 (B) the individual can be specifically identified
5 with the project or activity;
6 (C) the costs are explicitly included in the
7 budget or have the prior written approval of the State
8 awarding agency; and
9 (D) the costs are not also recovered as indirect
10 costs.
11 Costs incurred for the same purpose in like circumstances
12 must be treated consistently as either direct costs or
13 indirect costs.
14 "Equipment" means tangible personal property (including
15 information technology systems) having a useful life of more
16 than one year and a per-unit acquisition cost that equals or
17 exceeds the lesser of the capitalization level established by
18 the non-federal entity for financial statement purposes, or
19 $5,000.
20 "Executive branch" means that branch of State government
21 that is under the jurisdiction of the Governor.
22 "Federal agency" has the meaning provided for "agency"
23 under 5 U.S.C. 551(1) together with the meaning provided for
24 "agency" by 5 U.S.C. 552(f).
25 "Federal award" means:
26 (1) the federal financial assistance that a
HB2949 Enrolled - 819 - LRB104 09328 BDA 19386 b
1 non-federal entity receives directly from a federal
2 awarding agency or indirectly from a pass-through entity;
3 (2) the cost-reimbursement contract under the Federal
4 Acquisition Regulations that a non-federal entity receives
5 directly from a federal awarding agency or indirectly from
6 a pass-through entity; or
7 (3) the instrument setting forth the terms and
8 conditions when the instrument is the grant agreement,
9 cooperative agreement, other agreement for assistance
10 covered in 2 CFR Part 200, Subpart A, Acronyms and
11 Definitions, or the cost-reimbursement contract awarded
12 under the Federal Acquisition Regulations.
13 "Federal award" does not include other contracts that a
14 federal agency uses to buy goods or services from a contractor
15 or a contract to operate federal government owned,
16 contractor-operated facilities.
17 "Federal awarding agency" means the federal agency that
18 provides a federal award directly to a non-federal entity.
19 "Federal interest" means, for purposes of 2 CFR 200,
20 Subpart D, Post Federal Award Requirements (Performance and
21 Financial Monitoring and Reporting) or when used in connection
22 with the acquisition or improvement of real property,
23 equipment, or supplies under a federal award, the dollar
24 amount that is the product of the federal share of total
25 project costs and current fair market value of the property,
26 improvements, or both, to the extent the costs of acquiring or
HB2949 Enrolled - 820 - LRB104 09328 BDA 19386 b
1 improving the property were included as project costs.
2 "Federal program" means any of the following:
3 (1) All federal awards which are assigned a single
4 number in the assistance listings.
5 (2) When no assistance listing number is assigned, all
6 federal awards to non-federal entities from the same
7 agency made for the same purpose should be combined and
8 considered one program.
9 (3) Notwithstanding paragraphs (1) and (2) of this
10 definition, a cluster of programs. The types of clusters
11 of programs are:
12 (A) research and development;
13 (B) student financial aid; and
14 (C) "other clusters", as described in the
15 definition of "cluster of programs".
16 "Federal share" means the portion of the total project
17 costs that are paid by federal funds.
18 "Final cost objective" means a cost objective which has
19 allocated to it both direct and indirect costs and, in the
20 non-federal entity's accumulation system, is one of the final
21 accumulation points, such as a particular award, internal
22 project, or other direct activity of a non-federal entity.
23 "Financial assistance" means the following:
24 (1) For grants and cooperative agreements, "financial
25 assistance" means assistance that non-federal entities
26 receive or administer in the form of:
HB2949 Enrolled - 821 - LRB104 09328 BDA 19386 b
1 (A) grants;
2 (B) cooperative agreements;
3 (C) non-cash contributions or donations of
4 property, including donated surplus property;
5 (D) direct appropriations;
6 (E) food commodities; and
7 (F) other financial assistance, except assistance
8 listed in paragraph (2) of this definition.
9 (2) "Financial assistance" includes assistance that
10 non-federal entities receive or administer in the form of
11 loans, loan guarantees, interest subsidies, and insurance.
12 (3) "Financial assistance" does not include amounts
13 received as reimbursement for services rendered to
14 individuals.
15 "Fixed amount awards" means a type of grant agreement
16 under which the awarding agency or pass-through entity
17 provides a specific level of support without regard to actual
18 costs incurred under the award. "Fixed amount awards" reduce
19 some of the administrative burden and record-keeping
20 requirements for both the non-federal entity and awarding
21 agency or pass-through entity. Accountability is based
22 primarily on performance and results.
23 "Foreign public entity" means:
24 (1) a foreign government or foreign governmental
25 entity;
26 (2) a public international organization that is
HB2949 Enrolled - 822 - LRB104 09328 BDA 19386 b
1 entitled to enjoy privileges, exemptions, and immunities
2 as an international organization under the International
3 Organizations Immunities Act (22 U.S.C. 288-288f);
4 (3) an entity owned, in whole or in part, or
5 controlled by a foreign government; or
6 (4) any other entity consisting wholly or partially of
7 one or more foreign governments or foreign governmental
8 entities.
9 "Foreign organization" means an entity that is:
10 (1) a public or private organization located in a
11 country other than the United States and its territories
12 that are subject to the laws of the country in which it is
13 located, irrespective of the citizenship of project staff
14 or place of performance;
15 (2) a private nongovernmental organization located in
16 a country other than the United States that solicits and
17 receives cash contributions from the general public;
18 (3) a charitable organization located in a country
19 other than the United States that is nonprofit and tax
20 exempt under the laws of its country of domicile and
21 operation, but is not a university, college, accredited
22 degree-granting institution of education, private
23 foundation, hospital, organization engaged exclusively in
24 research or scientific activities, church, synagogue,
25 mosque, or other similar entity organized primarily for
26 religious purposes; or
HB2949 Enrolled - 823 - LRB104 09328 BDA 19386 b
1 (4) an organization located in a country other than
2 the United States not recognized as a Foreign Public
3 Entity.
4 "Fringe benefits" has the same meaning as provided in 2
5 CFR Part 200, Subpart E - Cost Principles.
6 "Generally Accepted Accounting Principles" has the meaning
7 provided in accounting standards issued by the Government
8 Accounting Standards Board and the Financial Accounting
9 Standards Board.
10 "Generally Accepted Government Auditing Standards" means
11 generally accepted government auditing standards issued by the
12 Comptroller General of the United States that are applicable
13 to financial audits.
14 "Grant agreement" means a legal instrument of financial
15 assistance between an awarding agency or pass-through entity
16 and a non-federal entity that:
17 (1) is used to enter into a relationship, the
18 principal purpose of which is to transfer anything of
19 value from the awarding agency or pass-through entity to
20 the non-federal entity to carry out a public purpose
21 authorized by law and not to acquire property or services
22 for the awarding agency or pass-through entity's direct
23 benefit or use; and
24 (2) is distinguished from a cooperative agreement in
25 that it does not provide for substantial involvement
26 between the awarding agency or pass-through entity and the
HB2949 Enrolled - 824 - LRB104 09328 BDA 19386 b
1 non-federal entity in carrying out the activity
2 contemplated by the award.
3 "Grant agreement" does not include an agreement that
4 provides only direct cash assistance to an individual, a
5 subsidy, a loan, a loan guarantee, or insurance.
6 "Grant application" means a specified form that is
7 completed by a non-federal entity in connection with a request
8 for a specific funding opportunity or a request for financial
9 support of a project or activity.
10 "Hospital" means a facility licensed as a hospital under
11 the law of any state or a facility operated as a hospital by
12 the United States, a state, or a subdivision of a state.
13 "Illinois Stop Payment List" or "Illinois Debarred and
14 Suspended List" means the list maintained by the Governor's
15 Office of Management and Budget that contains the names of
16 those individuals and entities that are ineligible, either
17 temporarily or permanently, from receiving an award of grant
18 funds from the State.
19 "Indirect cost" means those costs incurred for a common or
20 joint purpose benefiting more than one cost objective and not
21 readily assignable to the cost objectives specifically
22 benefited without effort disproportionate to the results
23 achieved.
24 "Inspector General" means the Office of the Executive
25 Inspector General for Executive branch agencies.
26 "Loan" means a State or federal loan or loan guarantee
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1 received or administered by a non-federal entity. "Loan" does
2 not include a "program income" as defined in 2 CFR 200, Subpart
3 A, Acronyms and Definitions.
4 "Loan guarantee" means any State or federal government
5 guarantee, insurance, or other pledge with respect to the
6 payment of all or a part of the principal or interest on any
7 debt obligation of a non-federal borrower to a non-federal
8 lender, but does not include the insurance of deposits,
9 shares, or other withdrawable accounts in financial
10 institutions.
11 "Local government" has the meaning provided for the term
12 "units of local government" under Section 1 of Article VII of
13 the Illinois Constitution and includes school districts.
14 "Major program" means a federal program determined by the
15 auditor to be a major program in accordance with 2 CFR Part
16 200, Subpart F - Audit Requirements or a program identified as
17 a major program by a federal awarding agency or pass-through
18 entity in accordance with 2 CFR Part 200, Subpart F - Audit
19 Requirements.
20 "Non-federal entity" means a state, local government,
21 Indian tribe, institution of higher education, or
22 organization, whether nonprofit or for-profit, that carries
23 out a State or federal award as a recipient or subrecipient.
24 "Nonprofit organization" means any corporation, trust,
25 association, cooperative, or other organization, not including
26 institutions of higher education, that:
HB2949 Enrolled - 826 - LRB104 09328 BDA 19386 b
1 (1) is operated primarily for scientific, educational,
2 service, charitable, or similar purposes in the public
3 interest;
4 (2) is not organized primarily for profit; and
5 (3) uses net proceeds to maintain, improve, or expand
6 the operations of the organization.
7 "Obligations", when used in connection with a non-federal
8 entity's utilization of funds under an award, means orders
9 placed for property and services, contracts and subawards
10 made, and similar transactions during a given period that
11 require payment by the non-federal entity during the same or a
12 future period.
13 "Office of Management and Budget" means the Office of
14 Management and Budget of the Executive Office of the
15 President.
16 "Other clusters" has the meaning provided by the federal
17 Office of Management and Budget in the compliance supplement
18 or has the meaning as it is designated by a state for federal
19 awards the state provides to its subrecipients that meet the
20 definition of a cluster of programs. When designating an
21 "other cluster", a state must identify the federal awards
22 included in the cluster and advise the subrecipients of
23 compliance requirements applicable to the cluster.
24 "Oversight agency for audit" means the federal awarding
25 agency that provides the predominant amount of funding
26 directly to a non-federal entity not assigned a cognizant
HB2949 Enrolled - 827 - LRB104 09328 BDA 19386 b
1 agency for audit. When there is no direct funding, the
2 awarding agency that is the predominant source of pass-through
3 funding must assume the oversight responsibilities. The duties
4 of the oversight agency for audit and the process for any
5 reassignments are described in 2 CFR Part 200, Subpart F -
6 Audit Requirements.
7 "Pass-through entity" means a non-federal entity that
8 provides a subaward to a subrecipient to carry out part of a
9 program.
10 "Private award" means an award from a person or entity
11 other than a State or federal entity. Private awards are not
12 subject to the provisions of this Act.
13 "Property" means real property or personal property.
14 "Project cost" means total allowable costs incurred under
15 an award and all required cost sharing and voluntary committed
16 cost sharing, including third-party contributions.
17 "Public institutions of higher education" has the meaning
18 provided in Section 1 of the Board of Higher Education Act.
19 "Recipient" means a non-federal entity that receives an
20 award directly from an awarding agency to carry out an
21 activity under a program. "Recipient" does not include
22 subrecipients or individuals who are beneficiaries of the
23 award.
24 "Research and Development" means all research activities,
25 both basic and applied, and all development activities that
26 are performed by non-federal entities.
HB2949 Enrolled - 828 - LRB104 09328 BDA 19386 b
1 "Single Audit Act" means the federal Single Audit Act
2 Amendments of 1996 (31 U.S.C. 7501-7507).
3 "State agency" means an Executive branch agency. For
4 purposes of this Act, "State agency" does not include public
5 institutions of higher education.
6 "State award" means the financial assistance that a
7 non-federal entity receives from the State and that is funded
8 with either State funds or federal funds; in the latter case,
9 the State is acting as a pass-through entity.
10 "State awarding agency" means a State agency that provides
11 an award to a non-federal entity.
12 "State grant-making agency" has the same meaning as "State
13 awarding agency".
14 "State interest" means the acquisition or improvement of
15 real property, equipment, or supplies under a State award, the
16 dollar amount that is the product of the State share of the
17 total project costs and current fair market value of the
18 property, improvements, or both, to the extent the costs of
19 acquiring or improving the property were included as project
20 costs.
21 "State program" means any of the following:
22 (1) All State awards which are assigned a single
23 number in the Catalog of State Financial Assistance.
24 (2) When no Catalog of State Financial Assistance
25 number is assigned, all State awards to non-federal
26 entities from the same agency made for the same purpose
HB2949 Enrolled - 829 - LRB104 09328 BDA 19386 b
1 are considered one program.
2 (3) A cluster of programs as defined in this Section.
3 "State share" means the portion of the total project costs
4 that are paid by State funds.
5 "Stop payment order" means a communication from a State
6 grant-making agency to the Office of the Comptroller,
7 following procedures set out by the Office of the Comptroller,
8 causing the cessation of payments to a recipient or
9 subrecipient as a result of the recipient's or subrecipient's
10 failure to comply with one or more terms of the grant or
11 subaward.
12 "Stop payment procedure" means the procedure created by
13 the Office of the Comptroller which effects a stop payment
14 order and the lifting of a stop payment order upon the request
15 of the State grant-making agency.
16 "Student Financial Aid" means federal awards under those
17 programs of general student assistance, such as those
18 authorized by Title IV of the Higher Education Act of 1965, as
19 amended (20 U.S.C. 1070-1099d), that are administered by the
20 United States Department of Education and similar programs
21 provided by other federal agencies. "Student Financial Aid"
22 does not include federal awards under programs that provide
23 fellowships or similar federal awards to students on a
24 competitive basis or for specified studies or research.
25 "Subaward" means a State or federal award provided by a
26 pass-through entity to a subrecipient for the subrecipient to
HB2949 Enrolled - 830 - LRB104 09328 BDA 19386 b
1 carry out part of a federal award received by the pass-through
2 entity. "Subaward" does not include payments to a contractor
3 or payments to an individual that is a beneficiary of a federal
4 program. A "subaward" may be provided through any form of
5 legal agreement, including an agreement that the pass-through
6 entity considers a contract.
7 "Subrecipient" means a non-federal entity that receives a
8 State or federal subaward from a pass-through entity to carry
9 out part of a State or federal program. "Subrecipient" does
10 not include an individual that is a beneficiary of such
11 program. A "subrecipient" may also be a recipient of other
12 State or federal awards directly from a State or federal
13 awarding agency.
14 "Suspension" means a post-award action by the State or
15 federal agency or pass-through entity that temporarily
16 withdraws the State or federal agency's or pass-through
17 entity's financial assistance sponsorship under an award,
18 pending corrective action by the recipient or subrecipient or
19 pending a decision to terminate the award.
20 "Uniform Administrative Requirements, Costs Principles,
21 and Audit Requirements for Federal Awards" means those rules
22 applicable to grants contained in 2 CFR Part 200. Beginning
23 July 1, 2026, for awards funded by State moneys, "Uniform
24 Administrative Requirements, Costs Principles, and Audit
25 Requirements for Federal Awards" means only those rules
26 applicable to grants contained in 2 CFR Part 200 in effect as
HB2949 Enrolled - 831 - LRB104 09328 BDA 19386 b
1 of the effective date of the changes to this Section by this
2 amendatory Act of the 104th General Assembly.
3 "Unique Entity Identifier" means the number that is
4 established and assigned by the federal government on the
5 System for Award Management website (SAM.gov) to uniquely
6 identify entities and, under federal law, is required for
7 nonfederal entities to apply for, receive, and report on a
8 federal award.
9 "Voluntary committed cost sharing" means cost sharing
10 specifically pledged on a voluntary basis in the proposal's
11 budget or the award on the part of the non-federal entity and
12 that becomes a binding requirement of the award.
13 (Source: P.A. 103-616, eff. 7-1-24; 103-1068, eff. 3-21-25;
14 104-417, eff. 8-15-25.)
15 (30 ILCS 708/20)
16 Sec. 20. Adoption of federal rules applicable to grants.
17 (a) On or before July 1, 2016, the Governor's Office of
18 Management and Budget, with the advice and technical
19 assistance of the Illinois Single Audit Commission, shall
20 adopt rules which adopt the Uniform Guidance at 2 CFR 200. The
21 rules, which shall apply to all State and federal pass-through
22 awards effective on and after July 1, 2016, shall include the
23 following:
24 (1) Administrative requirements. In accordance with
25 Subparts B through D of 2 CFR 200, the rules shall set
HB2949 Enrolled - 832 - LRB104 09328 BDA 19386 b
1 forth the uniform administrative requirements for grant
2 and cooperative agreements, including the requirements for
3 the management by State awarding agencies of federal grant
4 programs before State and federal pass-through awards have
5 been made and requirements that State awarding agencies
6 may impose on non-federal entities in State and federal
7 pass-through awards.
8 (2) Cost principles. In accordance with Subpart E of 2
9 CFR 200, the rules shall establish principles for
10 determining the allowable costs incurred by non-federal
11 entities under State and federal pass-through awards. The
12 principles are intended for cost determination, but are
13 not intended to identify the circumstances or dictate the
14 extent of State or federal pass-through participation in
15 financing a particular program or project. The principles
16 shall provide that State and federal awards bear their
17 fair share of cost recognized under these principles,
18 except where restricted or prohibited by State or federal
19 law.
20 (3) Audit and single audit requirements and audit
21 follow-up. In accordance with Subpart F of 2 CFR 200 and
22 the federal Single Audit Act Amendments of 1996, the rules
23 shall set forth standards to obtain consistency and
24 uniformity among State and federal pass-through awarding
25 agencies for the audit of non-federal entities expending
26 State and federal awards. These provisions shall also set
HB2949 Enrolled - 833 - LRB104 09328 BDA 19386 b
1 forth the policies and procedures for State and federal
2 pass-through entities when using the results of these
3 audits.
4 The provisions of this item (3) do not apply to
5 for-profit subrecipients because for-profit subrecipients
6 are not subject to the requirements of 2 CFR 200, Subpart
7 F, Audits of States, Local and Non-Profit Organizations.
8 Audits of for-profit subrecipients must be conducted
9 pursuant to a Program Audit Guide issued by the Federal
10 awarding agency. If a Program Audit Guide is not
11 available, the State awarding agency must prepare a
12 Program Audit Guide in accordance with the 2 CFR 200,
13 Subpart F – Audit Requirements - Compliance Supplement.
14 For-profit entities are subject to all other general
15 administrative requirements and cost principles applicable
16 to grants.
17 (b) This Act addresses only State and federal pass-through
18 auditing functions and does not address the external audit
19 function of the Auditor General.
20 (c) For public institutions of higher education, the
21 provisions of this Section apply only to awards funded by
22 federal pass-through awards from a State agency to public
23 institutions of higher education. Federal pass-through awards
24 from a State agency to public institutions of higher education
25 are governed by and must comply with federal guidelines under
26 2 CFR 200.
HB2949 Enrolled - 834 - LRB104 09328 BDA 19386 b
1 (d) The State grant-making agency is responsible for
2 establishing requirements, as necessary, to ensure compliance
3 by for-profit subrecipients. The agreement with the for-profit
4 subrecipient shall describe the applicable compliance
5 requirements and the for-profit subrecipient's compliance
6 responsibility. Methods to ensure compliance for State and
7 federal pass-through awards made to for-profit subrecipients
8 shall include pre-award audits, monitoring during the
9 agreement, and post-award audits. The Governor's Office of
10 Management and Budget shall provide such advice and technical
11 assistance to the State grant-making agency as is necessary or
12 indicated.
13 (e) On and after the effective date of the changes to this
14 Section by this amendatory Act of the 104th General Assembly,
15 the Governor's Office of Management and Budget may adopt
16 additional rules applicable only to awards funded by State
17 moneys as otherwise necessary and appropriate. Federal
18 pass-through awards administered by a State agency shall
19 continue to be governed by rules applicable to federal
20 pass-through awards.
21 (Source: P.A. 102-626, eff. 8-27-21; 102-813, eff. 5-13-22.)
22 (30 ILCS 708/45)
23 Sec. 45. Applicability.
24 (a) Except as otherwise provided in this Section, the
25 requirements established under this Act apply to State
HB2949 Enrolled - 835 - LRB104 09328 BDA 19386 b
1 grant-making agencies that make State and federal pass-through
2 awards to non-federal entities. These requirements apply to
3 all costs related to State and federal pass-through awards.
4 Beginning July 1, 2026, expenditures for both existing and
5 newly awarded grants funded from State moneys shall comply
6 with only those rules applicable to grants contained in 2 CFR
7 Part 200 in effect as of the effective date of the changes to
8 this Section by this amendatory Act of the 104th General
9 Assembly and additional rules adopted pursuant this Act. The
10 requirements established under this Act do not apply to
11 private awards, to allocations of State revenues paid over by
12 the Comptroller to units of local government and other taxing
13 districts pursuant to the State Revenue Sharing Act from the
14 Local Government Distributive Fund or the Personal Property
15 Tax Replacement Fund, to allotments of State motor fuel tax
16 revenues distributed by the Department of Transportation to
17 units of local government pursuant to the Motor Fuel Tax Law
18 from the Motor Fuel Tax Fund or the Transportation Renewal
19 Fund, or to awards, including capital appropriated funds, made
20 by the Department of Transportation to units of local
21 government for the purposes of transportation projects
22 utilizing State funds, federal funds, or both State and
23 federal funds. This Act shall recognize that federal and
24 federal pass-through awards from the Department of
25 Transportation to units of local government are governed by
26 and must comply with federal guidelines under 2 CFR Part 200.
HB2949 Enrolled - 836 - LRB104 09328 BDA 19386 b
1 The changes made by this amendatory Act of the 102nd
2 General Assembly apply to pending actions as well as actions
3 commenced on or after the effective date of this amendatory
4 Act of the 102nd General Assembly.
5 (a-5) Nothing in this Act shall prohibit the use of State
6 funds for purposes of federal match or maintenance of effort.
7 (b) The terms and conditions of State, federal, and
8 pass-through awards apply to subawards and subrecipients
9 unless a particular Section of this Act or the terms and
10 conditions of the State or federal award specifically indicate
11 otherwise. Non-federal entities shall comply with requirements
12 of this Act regardless of whether the non-federal entity is a
13 recipient or subrecipient of a State or federal pass-through
14 award. Pass-through entities shall comply with the
15 requirements set forth under the rules adopted under
16 subsection (a) of Section 20 of this Act, but not to any
17 requirements in this Act directed towards State or federal
18 awarding agencies, unless the requirements of the State or
19 federal awards indicate otherwise.
20 When a non-federal entity is awarded a cost-reimbursement
21 contract, only 2 CFR 200, Subpart D, Post Federal Award
22 Requirements (Subrecipient Monitoring and Management) are
23 incorporated by reference into the contract. However, when the
24 Cost Accounting Standards are applicable to the contract, they
25 take precedence over the requirements of this Act unless they
26 are in conflict with Subpart F of 2 CFR 200. In addition, costs
HB2949 Enrolled - 837 - LRB104 09328 BDA 19386 b
1 that are made unallowable under 10 U.S.C. 2324(e) and 41
2 U.S.C. 4304(a), as described in the Federal Acquisition
3 Regulations, subpart 31.2 and subpart 31.603, are always
4 unallowable. For requirements other than those covered in
5 Subpart D of 2 CFR 200, Subpart D, Post Federal Award
6 Requirements (Subrecipient Monitoring and Management), the
7 terms of the contract and the Federal Acquisition Regulations
8 apply.
9 With the exception of Subpart F of 2 CFR 200, which is
10 required by the Single Audit Act, for awards funded in whole or
11 in part from federal moneys, in any circumstances where the
12 provisions of federal statutes or regulations differ from the
13 provisions of this Act, the provision of the federal statutes
14 or regulations govern. This includes, for agreements with
15 Indian tribes, the provisions of the Indian Self-Determination
16 and Education and Assistance Act, as amended, 25 U.S.C.
17 450-458ddd-2.
18 (c) State grant-making agencies may apply subparts A
19 through E of 2 CFR 200 to for-profit entities, foreign public
20 entities, or foreign organizations, except where the awarding
21 agency determines that the application of these subparts would
22 be inconsistent with the international obligations of the
23 United States or the statute or regulations of a foreign
24 government.
25 (d) 2 CFR 200.101 specifies how 2 CFR 200 is applicable to
26 different types of awards. The same applicability applies to
HB2949 Enrolled - 838 - LRB104 09328 BDA 19386 b
1 this Act.
2 (e) (Blank).
3 (f) For public institutions of higher education, the
4 provisions of this Act apply only to awards funded by federal
5 pass-through awards from a State agency to public institutions
6 of higher education. This Act shall recognize provisions in 2
7 CFR 200 as applicable to public institutions of higher
8 education, including Appendix III of Part 200 and the cost
9 principles under Subpart E.
10 (g) Each grant-making agency shall enhance its processes
11 to monitor and address noncompliance with reporting
12 requirements and with program performance standards. Where
13 applicable, the process may include a corrective action plan.
14 The monitoring process shall include a plan for tracking and
15 documenting performance-based contracting decisions.
16 (h) Notwithstanding any provision of law to the contrary,
17 grants awarded from federal funds received from the federal
18 Coronavirus State Fiscal Recovery Fund in accordance with
19 Section 9901 of the American Rescue Plan Act of 2021 are
20 subject to the provisions of this Act, but only to the extent
21 required by Section 9901 of the American Rescue Plan Act of
22 2021 and other applicable federal law or regulation.
23 (Source: P.A. 102-16, eff. 6-17-21; 102-626, eff. 8-27-21;
24 102-813, eff. 5-13-22; 102-1092, eff. 6-10-22; 103-616, eff.
25 7-1-24.)
HB2949 Enrolled - 839 - LRB104 09328 BDA 19386 b
1 (30 ILCS 708/75)
2 Sec. 75. State program exceptions.
3 (a) With the exception of the audit requirements set forth
4 in 2 CFR 200.102, exceptions may be allowed for classes of
5 State or federal pass-through awards or non-federal entities
6 subject to the requirements of this Act when such exceptions
7 are not prohibited by State or federal law. However, in the
8 interest of maximum uniformity, exceptions from the
9 requirements of this Act shall be permitted only in unusual or
10 exceptional circumstances. Beginning July 1, 2026, exceptions
11 from the requirements of this Act shall be permitted where
12 necessary to ensure that only the rules applicable to grants
13 contained in 2 CFR Part 200 in effect as of the effective date
14 of the changes to this Section by this amendatory Act of the
15 104th General Assembly and additional rules adopted pursuant
16 this Act are applied to grants funded from State moneys.
17 (b) The Governor's Office of Management and Budget, with
18 the advice and technical assistance of the Illinois Single
19 Audit Commission, shall adopt rules governing the criteria
20 that shall be used to determine when an exception may be
21 issued. The Governor's Office of Management and Budget shall
22 publish any allowed exceptions in the Catalog of State
23 Financial Assistance within 30 days of the exception being
24 allowed.
25 (Source: P.A. 100-201, eff. 8-18-17.)
HB2949 Enrolled - 840 - LRB104 09328 BDA 19386 b
1 Article 60.
2 Section 60-5. The State Finance Act is amended by changing
3 Section 6z-129 as follows:
4 (30 ILCS 105/6z-129)
5 Sec. 6z-129. Horse Racing Purse Equity Fund. The Horse
6 Racing Purse Equity Fund is a nonappropriated trust fund held
7 outside of the State treasury. Within 30 calendar days after
8 funds are deposited in the Horse Racing Purse Equity Fund and
9 the applicable grant agreement is executed, whichever is
10 later, the Department of Agriculture shall transfer the entire
11 balance in the Fund to the organization licensees that hold
12 purse moneys that support each of the legally recognized
13 horsemen's associations that have contracted with an
14 organization licensee over the immediately preceding 3
15 calendar years under subsection (d) of Section 29 of the
16 Illinois Horse Racing Act of 1975. The 2024, and 2025, and 2026
17 division of such fund balance among the qualifying purse
18 accounts shall be pursuant to the 2021 agreement of the
19 involved horsemen associations with 45% being allocated to the
20 thoroughbred purse account at a racetrack located in Stickney
21 Township in Cook County, 30% being allocated to the harness
22 purse account at a racetrack located in Stickney Township in
23 Cook County, and 25% being allocated to the thoroughbred purse
24 account at a racetrack located in Madison County. Transfers
HB2949 Enrolled - 841 - LRB104 09328 BDA 19386 b
1 may be made to an organization licensee that has one or more
2 executed grant agreements while the other organization
3 licensee awaits finalization and execution of its grant
4 agreement or agreements. All funds transferred to purse
5 accounts pursuant to this Section shall be for the sole
6 purpose of augmenting future purses during State fiscal years
7 2025, and 2026, and 2027. For purposes of this Section, a
8 legally recognized horsemen association is that horsemen
9 association representing the largest number of owners,
10 trainers, jockeys or Standardbred drivers who race horses at
11 an Illinois organization licensee and that enter into
12 agreements with Illinois organization licenses to govern the
13 racing meet and that also provide required consents pursuant
14 to the Illinois Horse Racing Act of 1975.
15 (Source: P.A. 103-8, eff. 7-1-23; 103-588, eff. 7-1-24; 104-2,
16 eff. 6-16-25.)
17 Section 60-10. The Illinois Horse Racing Act of 1975 is
18 amended by changing Section 28.1 as follows:
19 (230 ILCS 5/28.1)
20 Sec. 28.1. Payments.
21 (a) Beginning on January 1, 2000, moneys collected by the
22 Board pursuant to Section 26 or Section 27 of this Act shall be
23 deposited into the Horse Racing Fund, which is hereby created
24 as a special fund in the State Treasury.
HB2949 Enrolled - 842 - LRB104 09328 BDA 19386 b
1 (b) Appropriations, as approved by the General Assembly,
2 may be made from the Horse Racing Fund to the Board to pay the
3 salaries of the Board members, secretary, stewards, directors
4 of mutuels, veterinarians, representatives, accountants,
5 clerks, stenographers, inspectors, and other employees of the
6 Board, and all expenses of the Board incident to the
7 administration of this Act, including, but not limited to, all
8 expenses and salaries incident to the taking of saliva and
9 urine samples in accordance with the rules and regulations of
10 the Board.
11 (c) (Blank).
12 (d) Beginning January 1, 2000, payments to all programs in
13 existence on June 25, 1999 (the effective date of Public Act
14 91-040) this amendatory Act of 1999 that are identified in
15 Sections 26(c), 26(f), 26(h)(11)(C), and 28, subsections (a),
16 (b), (c), (d), (e), (f), (g), and (h) of Section 30, and
17 subsections (a), (b), (c), (d), (e), (f), (g), and (h) of
18 Section 31 shall be made from the General Revenue Fund at the
19 funding levels determined by amounts paid under this Act in
20 calendar year 1998. Beginning on August 6, 2004 (the effective
21 date of Public Act 93-869) this amendatory Act of the 93rd
22 General Assembly, payments to the Peoria Park District shall
23 be made from the General Revenue Fund at the funding level
24 determined by amounts paid to that park district for museum
25 purposes under this Act in calendar year 1994.
26 If an inter-track wagering location licensee's facility
HB2949 Enrolled - 843 - LRB104 09328 BDA 19386 b
1 changes its location, then the payments associated with that
2 facility under this subsection (d) for museum purposes shall
3 be paid to the park district in the area where the facility
4 relocates, and the payments shall be used for museum purposes.
5 If the facility does not relocate to a park district, then the
6 payments shall be paid to the taxing district that is
7 responsible for park or museum expenditures.
8 (e) Beginning July 1, 2006, the payment authorized under
9 subsection (d) to museums and aquariums located in park
10 districts of over 500,000 population shall be paid to museums,
11 aquariums, and zoos in amounts determined by Museums in the
12 Park, an association of museums, aquariums, and zoos located
13 on Chicago Park District property.
14 (f) Beginning July 1, 2007, the Children's Discovery
15 Museum in Normal, Illinois shall receive payments from the
16 General Revenue Fund at the funding level determined by the
17 amounts paid to the Miller Park Zoo in Bloomington, Illinois
18 under this Section in calendar year 2006.
19 (g) On July 3, 2024, the Comptroller shall order
20 transferred and the Treasurer shall transfer $3,200,000 from
21 the Horse Racing Fund to the Horse Racing Purse Equity Fund.
22 (h) On July 3, 2025, the Comptroller shall order
23 transferred and the Treasurer shall transfer $2,000,000 from
24 the Horse Racing Fund to the Horse Racing Purse Equity Fund.
25 (i) On July 3, 2026, the Comptroller shall order
26 transferred and the Treasurer shall transfer $2,500,000 from
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1 the Horse Racing Fund to the Horse Racing Purse Equity Fund.
2 (Source: P.A. 103-8, eff. 7-1-23; 103-588, eff. 7-1-24; 104-2,
3 eff. 6-16-25; 104-185, eff. 8-15-25; revised 9-12-25.)
4 Article 65.
5 Section 65-5. House Bill 228 of the 104th General Assembly
6 is amended, if and only if that bill becomes law, by adding
7 Section 99 as follows:
8 (H.B. 228, 104th G.A., Sec. 99 new)
9 Sec. 99. This Act (House Bill 228 of the 104th General
10 Assembly) takes effect on the effective date of Article 99 of
11 House Bill 2949 of the 104th General Assembly or July 1, 2027,
12 whichever is later.
13 Article 70.
14 Section 70-5. If and only if House Bill 2335 of the 104th
15 General Assembly, as amended by Senate Amendment Nos. 3 and 4,
16 becomes law, then the Downstate Public Transportation Act is
17 amended by changing Section 2-15 as follows:
18 (30 ILCS 740/2-15) (from Ch. 111 2/3, par. 675.1)
19 Sec. 2-15. Residual fund balance.
20 (a) At the direction of the Department, the Comptroller
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1 shall order transferred and the Treasurer shall transfer all
2 funds that remain Except as otherwise provided in this
3 Section, all funds that remain in the Downstate Public
4 Transportation Fund or the Metro-East Public Transportation
5 Fund after the payment of the fourth quarterly payment to
6 participants other than Metro-East Transit District
7 participants and the last monthly payment to Metro-East
8 Transit participants in each fiscal year shall be transferred
9 to the Downstate Transit Improvement Fund for fiscal year 2026
10 and each fiscal year thereafter. Transfers shall be made no
11 later than 90 days after the end of the fiscal year. However,
12 an amount the Department determines to be necessary for
13 allocation to participants for the purposes of Section 2-7 for
14 the first quarter of the succeeding fiscal year and an amount
15 equal to 2% of the total allocations to participants in the
16 immediately preceding fiscal year to be used for the purpose
17 of audit adjustments shall be retained in the Funds to be used
18 by the Department for those purposes. Beginning fiscal year
19 2010, all moneys each year in the Downstate Transit
20 Improvement Fund, held solely for the benefit of the
21 participants in the Downstate Public Transportation Fund and
22 shall be appropriated to the Department to make competitive
23 capital grants to the participants of the respective funds,
24 except that a portion of the total residual fund balance
25 remaining in the Downstate Transit Improvement Fund after the
26 completion of Fiscal Year 2026 and every year thereafter may
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1 be used by the Department for intercity rail capital projects
2 for connectivity between downstate communities and Chicago,
3 including routes to new destinations. Beginning in Fiscal Year
4 2026, the Department of Transportation may issue an annual
5 notice of funding opportunity for intercity rail capital
6 projects that may include, but are not limited to, station
7 upgrades, grade separations, and planning studies for new
8 destinations. The amount used from this fund for intercity
9 rail capital projects may not exceed $342,000,000. However,
10 such amount as the Department determines to be necessary for
11 allocation to participants for the purposes of Section 2-7 for
12 the first quarter of the succeeding fiscal year and the
13 purpose of audit adjustments shall be retained in such Funds
14 to be used by the Department for such purposes.
15 Notwithstanding any other provision of law, for Fiscal Year
16 2027, the sum of $3,750,000, or so much of that amount as may
17 be necessary, may be appropriated from the Downstate Transit
18 Improvement Fund to the Department of Transportation to make a
19 grant to the Springfield Airport Authority for the purpose of
20 supporting daily commercial air service between Springfield
21 and Chicago O'Hare International Airport in order to
22 facilitate State operations in the Capital City.
23 (b) Notwithstanding any other provision of law, in
24 addition to any other transfers that may be provided by law, on
25 July 1, 2011, or as soon thereafter as practical, the State
26 Comptroller shall direct and the State Treasurer shall
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1 transfer the remaining balance from the Metro East Public
2 Transportation Fund into the General Revenue Fund. Upon
3 completion of the transfers, the Metro East Public
4 Transportation Fund is dissolved, and any future deposits due
5 to that Fund and any outstanding obligations or liabilities of
6 that Fund pass to the General Revenue Fund.
7 (c) If necessary, the Department of Transportation may
8 notify the Comptroller of a projected deficit in the Downstate
9 Public Transportation Fund of the amount needed to cover the
10 required statutory reimbursement of eligible operating
11 expenses to participants in the Downstate Public
12 Transportation Fund. If the Comptroller is notified of a
13 projected deficit, then the Comptroller shall order
14 transferred and the Treasurer shall transfer from the
15 Downstate Transit Improvement Fund the amount necessary to
16 remedy the projected deficit in the Downstate Public
17 Transportation Fund.
18 (Source: P.A. 104-457, eff. 6-1-26; 10400HB2335sam003.)
19 Article 75.
20 Section 75-5. House Bill 5542 of the 104th General
21 Assembly is amended, if and only if that bill becomes law, by
22 adding Section 99 as follows:
23 (H.B. 5542, 104th G.A., Sec. 99 new)
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1 Sec. 99. This Act (House Bill 5542 of the 104th General
2 Assembly) takes effect on the effective date of Article 99 of
3 House Bill 2949 of the 104th General Assembly.
4 Article 99.
5 Section 99-95. No acceleration or delay. Where this Act
6 makes changes in a statute that is represented in this Act by
7 text that is not yet or no longer in effect (for example, a
8 Section represented by multiple versions), the use of that
9 text does not accelerate or delay the taking effect of (i) the
10 changes made by this Act or (ii) provisions derived from any
11 other Public Act.
12 Section 99-99. Effective date. This Act takes effect upon
13 becoming law, except that:
14 (1) Articles 15, 20, 25, and 30 take effect on July 1,
15 2026;
16 (2) Article 40 takes effect upon becoming law or on
17 the effective date of Senate Bill 315 of the 104th General
18 Assembly, whichever is later;
19 (3) Article 45 takes effect on January 1, 2027; and
20 (4) Article 50 takes effect upon becoming law or on
21 the effective date of House Bill 5551 of the 104th General
22 Assembly, whichever is later.Every fact on this page links to its source, starting with the official bill record.