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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

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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

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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

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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

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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

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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,

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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'

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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'

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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

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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

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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

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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.

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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

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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

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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

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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.

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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

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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

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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,

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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

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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

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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

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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

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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

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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:

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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

HB2949 Enrolled - 49 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 53 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 54 - LRB104 09328 BDA 19386 b
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.)

HB2949 Enrolled - 56 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 57 - LRB104 09328 BDA 19386 b
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

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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.

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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

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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

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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

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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

HB2949 Enrolled - 123 - LRB104 09328 BDA 19386 b
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

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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,

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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.

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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

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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

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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

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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;

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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

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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.

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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

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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

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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

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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

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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.

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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

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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

HB2949 Enrolled - 166 - LRB104 09328 BDA 19386 b
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,

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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)

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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

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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

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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

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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

HB2949 Enrolled - 182 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 185 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 187 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 189 - LRB104 09328 BDA 19386 b
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).

HB2949 Enrolled - 190 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 191 - LRB104 09328 BDA 19386 b
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,

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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

HB2949 Enrolled - 203 - LRB104 09328 BDA 19386 b
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.

HB2949 Enrolled - 205 - LRB104 09328 BDA 19386 b
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,

HB2949 Enrolled - 206 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 207 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 208 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 209 - LRB104 09328 BDA 19386 b
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).

HB2949 Enrolled - 210 - LRB104 09328 BDA 19386 b
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

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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

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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

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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

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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

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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

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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,

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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

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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

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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

HB2949 Enrolled - 223 - LRB104 09328 BDA 19386 b
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:

HB2949 Enrolled - 224 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 225 - LRB104 09328 BDA 19386 b
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:

HB2949 Enrolled - 226 - LRB104 09328 BDA 19386 b
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:

HB2949 Enrolled - 227 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 228 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 229 - LRB104 09328 BDA 19386 b
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.

HB2949 Enrolled - 230 - LRB104 09328 BDA 19386 b
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.

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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

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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,

HB2949 Enrolled - 262 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 263 - LRB104 09328 BDA 19386 b
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,

HB2949 Enrolled - 265 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 266 - LRB104 09328 BDA 19386 b
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

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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

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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

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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

HB2949 Enrolled - 277 - LRB104 09328 BDA 19386 b

1 2014 170,000,000 2 2015 179,000,000 3 2016 189,000,000 4 2017 199,000,000 5 2018 210,000,000 6 2019 221,000,000 7 2020 233,000,000 8 2021 300,000,000 9 2022 300,000,000 10 2023 300,000,000 11 2024 300,000,000 12 2025 300,000,000 13 2026 300,000,000 14 2027 375,000,000 15 2028 375,000,000 16 2029 375,000,000 17 2030 375,000,000 18 2031 375,000,000 19 2032 375,000,000 20 2033 375,000,000 21 2034 375,000,000 22 2035 375,000,000 23 2036 450,000,000 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

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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

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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

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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

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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

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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

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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

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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

HB2949 Enrolled - 300 - LRB104 09328 BDA 19386 b
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

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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

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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

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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

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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

HB2949 Enrolled - 311 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 312 - LRB104 09328 BDA 19386 b

1 1995 58,000,000 2 1996 61,000,000 3 1997 64,000,000 4 1998 68,000,000 5 1999 71,000,000 6 2000 75,000,000 7 2001 80,000,000 8 2002 93,000,000 9 2003 99,000,000 10 2004 103,000,000 11 2005 108,000,000 12 2006 113,000,000 13 2007 119,000,000 14 2008 126,000,000 15 2009 132,000,000 16 2010 139,000,000 17 2011 146,000,000 18 2012 153,000,000 19 2013 161,000,000 20 2014 170,000,000 21 2015 179,000,000 22 2016 189,000,000 23 2017 199,000,000 24 2018 210,000,000 25 2019 221,000,000 26 2020 233,000,000

HB2949 Enrolled - 313 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 314 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 315 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 317 - LRB104 09328 BDA 19386 b
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

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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

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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

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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 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

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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

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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		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

HB2949 Enrolled - 332 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 333 - LRB104 09328 BDA 19386 b
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 22 1993          $0 23 1994 53,000,000 24 1995 58,000,000 25 1996 61,000,000

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1 1997 64,000,000 2 1998 68,000,000 3 1999 71,000,000 4 2000 75,000,000 5 2001 80,000,000 6 2002 93,000,000 7 2003 99,000,000 8 2004 103,000,000 9 2005 108,000,000 10 2006 113,000,000 11 2007 119,000,000 12 2008 126,000,000 13 2009 132,000,000 14 2010 139,000,000 15 2011 146,000,000 16 2012 153,000,000 17 2013 161,000,000 18 2014 170,000,000 19 2015 179,000,000 20 2016 189,000,000 21 2017 199,000,000 22 2018 210,000,000 23 2019 221,000,000 24 2020 233,000,000 25 2021 300,000,000 26 2022 300,000,000

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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

HB2949 Enrolled - 337 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 340 - LRB104 09328 BDA 19386 b
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

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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'

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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

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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.

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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;

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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.

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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

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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

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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,

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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.

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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

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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

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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

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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 5 1993          $0 6 1994 53,000,000 7 1995 58,000,000 8 1996 61,000,000 9 1997 64,000,000 10 1998 68,000,000 11 1999 71,000,000 12 2000 75,000,000 13 2001 80,000,000 14 2002 93,000,000 15 2003 99,000,000 16 2004 103,000,000 17 2005 108,000,000 18 2006 113,000,000 19 2007 119,000,000 20 2008 126,000,000 21 2009 132,000,000 22 2010 139,000,000 23 2011 146,000,000 24 2012 153,000,000 25 2013 161,000,000

HB2949 Enrolled - 358 - LRB104 09328 BDA 19386 b

1 2014 170,000,000 2 2015 179,000,000 3 2016 189,000,000 4 2017 199,000,000 5 2018 210,000,000 6 2019 221,000,000 7 2020 233,000,000 8 2021 300,000,000 9 2022 300,000,000 10 2023 300,000,000 11 2024 300,000,000 12 2025 300,000,000 13 2026 300,000,000 14 2027 375,000,000 15 2028 375,000,000 16 2029 375,000,000 17 2030 375,000,000 18 2031 375,000,000 19 2032 375,000,000 20 2033 375,000,000 21 2034 375,000,000 22 2035 375,000,000 23 2036 450,000,000 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

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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

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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

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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

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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

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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

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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.)

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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

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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.

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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

HB2949 Enrolled - 371 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 372 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 374 - 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

HB2949 Enrolled - 375 - LRB104 09328 BDA 19386 b
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.

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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

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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

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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

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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

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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 8 1993          $0 9 1994 53,000,000 10 1995 58,000,000 11 1996 61,000,000 12 1997 64,000,000 13 1998 68,000,000 14 1999 71,000,000 15 2000 75,000,000 16 2001 80,000,000 17 2002 93,000,000 18 2003 99,000,000 19 2004 103,000,000 20 2005 108,000,000 21 2006 113,000,000 22 2007 119,000,000 23 2008 126,000,000 24 2009 132,000,000 25 2010 139,000,000

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1 2011 146,000,000 2 2012 153,000,000 3 2013 161,000,000 4 2014 170,000,000 5 2015 179,000,000 6 2016 189,000,000 7 2017 199,000,000 8 2018 210,000,000 9 2019 221,000,000 10 2020 233,000,000 11 2021 300,000,000 12 2022 300,000,000 13 2023 300,000,000 14 2024 300,000,000 15 2025 300,000,000 16 2026 300,000,000 17 2027 375,000,000 18 2028 375,000,000 19 2029 375,000,000 20 2030 375,000,000 21 2031 375,000,000 22 2032 375,000,000 23 2033 375,000,000 24 2034 375,000,000 25 2035 375,000,000 26 2036 450,000,000

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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

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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

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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

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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% 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

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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;

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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

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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.

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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 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;

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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.

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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

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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

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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,

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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		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

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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.

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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

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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.
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.

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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

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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

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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

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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

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1 2012 153,000,000 2 2013 161,000,000 3 2014 170,000,000 4 2015 179,000,000 5 2016 189,000,000 6 2017 199,000,000 7 2018 210,000,000 8 2019 221,000,000 9 2020 233,000,000 10 2021 300,000,000 11 2022 300,000,000 12 2023 300,000,000 13 2024 300,000,000 14 2025 300,000,000 15 2026 300,000,000 16 2027 375,000,000 17 2028 375,000,000 18 2029 375,000,000 19 2030 375,000,000 20 2031 375,000,000 21 2032 375,000,000 22 2033 375,000,000 23 2034 375,000,000 24 2035 375,000,000 25 2036 450,000,000 26 and

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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

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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, 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

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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

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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

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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

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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

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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

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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,

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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

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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.

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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

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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; 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

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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,

HB2949 Enrolled - 432 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 433 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 446 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 450 - 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. 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 2 2014 170,000,000 3 2015 179,000,000 4 2016 189,000,000 5 2017 199,000,000 6 2018 210,000,000 7 2019 221,000,000 8 2020 233,000,000 9 2021 300,000,000 10 2022 300,000,000 11 2023 300,000,000 12 2024 300,000,000 13 2025 300,000,000 14 2026 300,000,000 15 2027 375,000,000 16 2028 375,000,000 17 2029 375,000,000 18 2030 375,000,000 19 2031 375,000,000 20 2032 375,000,000 21 2033 375,000,000 22 2034 375,000,000 23 2035 375,000,000 24 2036 450,000,000 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

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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

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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

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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

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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

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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

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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

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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

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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.

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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

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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

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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

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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.

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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

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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

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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

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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

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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

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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

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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

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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,

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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

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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.

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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

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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.

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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

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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

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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

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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

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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 2 2009 132,000,000 3 2010 139,000,000 4 2011 146,000,000 5 2012 153,000,000 6 2013 161,000,000 7 2014 170,000,000 8 2015 179,000,000 9 2016 189,000,000 10 2017 199,000,000 11 2018 210,000,000 12 2019 221,000,000 13 2020 233,000,000 14 2021 300,000,000 15 2022 300,000,000 16 2023 300,000,000 17 2024 300,000,000 18 2025 300,000,000 19 2026 300,000,000 20 2027 375,000,000 21 2028 375,000,000 22 2029 375,000,000 23 2030 375,000,000 24 2031 375,000,000 25 2032 375,000,000 26 2033 375,000,000

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

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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

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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

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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

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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

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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

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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

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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

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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

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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

HB2949 Enrolled - 517 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 520 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 522 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 523 - LRB104 09328 BDA 19386 b
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;

HB2949 Enrolled - 524 - LRB104 09328 BDA 19386 b
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

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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

HB2949 Enrolled - 577 - LRB104 09328 BDA 19386 b
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

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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

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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

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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.

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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

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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

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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.

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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

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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.

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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.

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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

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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

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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.

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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

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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

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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

HB2949 Enrolled - 620 - LRB104 09328 BDA 19386 b
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.

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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;

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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

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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

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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

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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

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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.

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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.

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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

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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.

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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

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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

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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

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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

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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

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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

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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.)

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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

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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

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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

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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

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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

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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

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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

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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

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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.

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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

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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

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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.

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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:

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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

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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

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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.)

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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.

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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:

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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

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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;

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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.

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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:

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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

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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.

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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:

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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

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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

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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

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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

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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

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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

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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

HB2949 Enrolled - 779 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 781 - LRB104 09328 BDA 19386 b
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).

HB2949 Enrolled - 782 - LRB104 09328 BDA 19386 b
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:

HB2949 Enrolled - 783 - LRB104 09328 BDA 19386 b
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,

HB2949 Enrolled - 784 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 785 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 786 - LRB104 09328 BDA 19386 b
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.

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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.

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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

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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

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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.

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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"),

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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;

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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.

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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.

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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

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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

HB2949 Enrolled - 825 - LRB104 09328 BDA 19386 b
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:

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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

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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

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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

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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

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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

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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.

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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

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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

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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

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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.)

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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

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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

HB2949 Enrolled - 844 - LRB104 09328 BDA 19386 b
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

HB2949 Enrolled - 847 - LRB104 09328 BDA 19386 b
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)

HB2949 Enrolled - 848 - LRB104 09328 BDA 19386 b
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.