Bill Amendment: IL SB0850 | 2023-2024 | 103rd General Assembly
NOTE: For additional amemendments please see the Bill Drafting List
Bill Title: STATE GOVERNMENT-TECH
Status: 2023-08-18 - Public Act . . . . . . . . . 103-0561 [SB0850 Detail]
Download: Illinois-2023-SB0850-Senate_Amendment_001.html
Bill Title: STATE GOVERNMENT-TECH
Status: 2023-08-18 - Public Act . . . . . . . . . 103-0561 [SB0850 Detail]
Download: Illinois-2023-SB0850-Senate_Amendment_001.html
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1 | AMENDMENT TO SENATE BILL 850
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2 | AMENDMENT NO. ______. Amend Senate Bill 850 by replacing | ||||||
3 | everything after the enacting clause with the following:
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4 | "Section 1. Short title. This Act may be cited as the | ||||||
5 | Grocery Initiative Act.
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6 | Section 5. Definitions. In this Act: | ||||||
7 | "Department" means the Department of Commerce and Economic | ||||||
8 | Opportunity. | ||||||
9 | "Food desert" means a census tract that:
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10 | (1) meets one of the following poverty standards:
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11 | (A) the census tract is located in a metropolitan | ||||||
12 | area and has a median family income of less than 80% of | ||||||
13 | the median family income of the surrounding | ||||||
14 | metropolitan area; or
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15 | (B) the census tract is located outside of a | ||||||
16 | metropolitan area and either has a poverty rate of 20% |
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1 | or more or a median family income less than 80% of the | ||||||
2 | statewide median family income; and
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3 | (2) meets one of the following population density and | ||||||
4 | food accessibility standards:
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5 | (A) is a rural tract and at least 33% of the | ||||||
6 | population, or at least 500 people residing in the | ||||||
7 | tract, reside more than 10 miles from the nearest | ||||||
8 | grocery store; or
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9 | (B) is an urban tract and at least 33% of the | ||||||
10 | population, or at least 500 people residing in the | ||||||
11 | tract, resides more than one-half mile from the | ||||||
12 | nearest grocery store.
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13 | "Grocery store" means an existing or planned retail | ||||||
14 | establishment that: (1) has or will have a primary business of | ||||||
15 | selling a variety of grocery products, including fresh | ||||||
16 | produce; (2) derives or will derive no more than 30% of its | ||||||
17 | revenue from sales of tobacco and alcohol in any given year; | ||||||
18 | (3) is or will be classified as a supermarket or other grocery | ||||||
19 | retailer in the 2022 North American Industry Classification | ||||||
20 | System under code 445110; (4) accepts or will accept | ||||||
21 | Supplemental Nutrition Assistance Program benefits and Special | ||||||
22 | Supplemental Nutrition Program for Women, Infants, and | ||||||
23 | Children benefits; and (5) provides or will provide for the | ||||||
24 | retail sale of a substantial variety of perishable foods, | ||||||
25 | including fresh or frozen dairy products, fresh produce, and | ||||||
26 | fresh meats, poultry, and fish.
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1 | "Local governmental unit" means any county, municipality, | ||||||
2 | township, special district, or unit that is designated as a | ||||||
3 | unit of local government by law and exercises limited | ||||||
4 | governmental powers or powers in respect to limited | ||||||
5 | governmental subjects. "Local governmental unit" also includes | ||||||
6 | any school district or community college district. | ||||||
7 | "Rural tract" means a census tract that has a population | ||||||
8 | of 2,500 people or less. | ||||||
9 | "Urban tract" means a census tract that has a population | ||||||
10 | of more than 2,500 people.
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11 | Section 10. Grocery Initiative Study. The Department | ||||||
12 | shall, subject to appropriation, study food insecurity in | ||||||
13 | urban and rural food deserts. The study may include an | ||||||
14 | exploration of the reasons for current market failures, | ||||||
15 | potential policy solutions, geographic trends, and the need | ||||||
16 | for independent grocers, and it shall identify communities at | ||||||
17 | risk of becoming food deserts. The study may also include a | ||||||
18 | disparity study to assess the need for aspirational goals for | ||||||
19 | ownership among minority, women, and persons with a disability | ||||||
20 | as defined in the Business Enterprise for Minorities, Women, | ||||||
21 | and Persons with Disabilities Act. The Department may enter | ||||||
22 | into contracts, grants, or other agreements to complete this | ||||||
23 | study. This report shall be submitted to the General Assembly | ||||||
24 | by December 31, 2024. This Section is repealed on January 1, | ||||||
25 | 2026.
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1 | Section 15. Grocery Initiative Grants and Financial | ||||||
2 | Support. | ||||||
3 | (a) The Department shall, subject to appropriation, | ||||||
4 | establish the Grocery Initiative to expand access to healthy | ||||||
5 | foods in food deserts in Illinois and areas at risk of becoming | ||||||
6 | food deserts in Illinois by providing grants and other forms | ||||||
7 | of financial assistance to independently owned for-profit | ||||||
8 | grocery stores, as well as grocery stores owned and operated | ||||||
9 | by local governmental units. The Department may enter into | ||||||
10 | contracts, grants, or other agreements to administer these | ||||||
11 | grants and other forms of financial assistance. The Department | ||||||
12 | may, by rule, place limits on the size of the grocery stores | ||||||
13 | that are eligible for grants and other financial assistance | ||||||
14 | under this Act, including, but not limited to, limits on the | ||||||
15 | annual revenue or projected revenue of the applicant, number | ||||||
16 | of full-time employees, or square footage of the facilities. | ||||||
17 | The Department may prioritize grant awards and loan funding to | ||||||
18 | applicants based on poverty rates, income, geographic | ||||||
19 | diversity, local ownership, access to grocery stores in the | ||||||
20 | area surrounding proposed project locations, and other factors | ||||||
21 | as determined by the Department. The Department may award | ||||||
22 | grants or provide loans for any one or more of the following: | ||||||
23 | (1) market and site feasibility studies, promotional | ||||||
24 | materials, and marketing; | ||||||
25 | (2) salaries and benefits for workers; |
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1 | (3) rent or a down payment to acquire a facility; | ||||||
2 | (4) purchase of ownership of a grocery store as part | ||||||
3 | of establishing a new independently owned grocery store; | ||||||
4 | (5) capital improvements, planning, renovations, land | ||||||
5 | acquisition, demolition, durable and non-durable equipment | ||||||
6 | purchases; or | ||||||
7 | (6) other costs as determined eligible by the | ||||||
8 | Department. | ||||||
9 | (b) The Department may, subject to appropriation, provide | ||||||
10 | grants for equipment upgrades for existing | ||||||
11 | independently-owned, cooperative, and for-profit grocery | ||||||
12 | stores. The Department shall use no more than 20% of total | ||||||
13 | program funding for this purpose. Equipment upgrades shall be | ||||||
14 | focused on providing access to equipment that is energy | ||||||
15 | efficient.
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16 | Section 20. Technical Assistance. | ||||||
17 | (a) The Department shall, subject to appropriation, | ||||||
18 | provide technical assistance to grantees awarded grants under | ||||||
19 | the Act, and other small, independently owned grocery stores | ||||||
20 | to ensure their long-term viability and business success. | ||||||
21 | Technical assistance, online resources, and materials provided | ||||||
22 | shall include, but shall not be limited to, business planning, | ||||||
23 | marketing, financing, supply chain management, and workforce | ||||||
24 | development assistance. | ||||||
25 | (b) The Department may enter into grants, contracts, or |
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1 | other agreements to provide assistance. At least one technical | ||||||
2 | assistance provider shall be located in a county with a | ||||||
3 | population of at least 3,000,000 inhabitants, and at least one | ||||||
4 | provider shall be located in a county with a population of less | ||||||
5 | than 400,000 inhabitants.
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6 | Section 25. Rulemaking. The Department shall adopt rules | ||||||
7 | to implement and administer this Act.
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8 | Section 30. The Illinois Enterprise Zone Act is amended by | ||||||
9 | changing Section 5.5 as follows:
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10 | (20 ILCS 655/5.5)
(from Ch. 67 1/2, par. 609.1)
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11 | Sec. 5.5. High Impact Business.
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12 | (a) In order to respond to unique opportunities to assist | ||||||
13 | in the
encouragement, development, growth, and expansion of | ||||||
14 | the private sector through
large scale investment and | ||||||
15 | development projects, the Department is authorized
to receive | ||||||
16 | and approve applications for the designation of "High Impact
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17 | Businesses" in Illinois, for an initial term of 20 years with | ||||||
18 | an option for renewal for a term not to exceed 20 years, | ||||||
19 | subject to the following conditions:
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20 | (1) such applications may be submitted at any time | ||||||
21 | during the year;
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22 | (2) such business is not located, at the time of | ||||||
23 | designation, in
an enterprise zone designated pursuant to |
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1 | this Act;
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2 | (3) the business intends to do one or more of the | ||||||
3 | following:
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4 | (A) the business intends to make a minimum | ||||||
5 | investment of
$12,000,000 which will be placed in | ||||||
6 | service in qualified property and
intends to create | ||||||
7 | 500 full-time equivalent jobs at a designated location
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8 | in Illinois or intends to make a minimum investment of | ||||||
9 | $30,000,000 which
will be placed in service in | ||||||
10 | qualified property and intends to retain 1,500
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11 | full-time retained jobs at a designated location in | ||||||
12 | Illinois.
The terms "placed in service" and
"qualified | ||||||
13 | property" have the same meanings as described in | ||||||
14 | subsection (h)
of Section 201 of the Illinois Income | ||||||
15 | Tax Act; or
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16 | (B) the business intends to establish a new | ||||||
17 | electric generating
facility at a designated location | ||||||
18 | in Illinois. "New electric generating
facility", for | ||||||
19 | purposes of this Section, means a newly constructed
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20 | electric
generation plant
or a newly constructed | ||||||
21 | generation capacity expansion at an existing electric
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22 | generation
plant, including the transmission lines and | ||||||
23 | associated
equipment that transfers electricity from | ||||||
24 | points of supply to points of
delivery, and for which | ||||||
25 | such new foundation construction commenced not sooner
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26 | than July 1,
2001. Such facility shall be designed to |
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1 | provide baseload electric
generation and shall operate | ||||||
2 | on a continuous basis throughout the year;
and (i) | ||||||
3 | shall have an aggregate rated generating capacity of | ||||||
4 | at least 1,000
megawatts for all new units at one site | ||||||
5 | if it uses natural gas as its primary
fuel and | ||||||
6 | foundation construction of the facility is commenced | ||||||
7 | on
or before December 31, 2004, or shall have an | ||||||
8 | aggregate rated generating
capacity of at least 400 | ||||||
9 | megawatts for all new units at one site if it uses
coal | ||||||
10 | or gases derived from coal
as its primary fuel and
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11 | shall support the creation of at least 150 new | ||||||
12 | Illinois coal mining jobs, or
(ii) shall be funded | ||||||
13 | through a federal Department of Energy grant before | ||||||
14 | December 31, 2010 and shall support the creation of | ||||||
15 | Illinois
coal-mining
jobs, or (iii) shall use coal | ||||||
16 | gasification or integrated gasification-combined cycle | ||||||
17 | units
that generate
electricity or chemicals, or both, | ||||||
18 | and shall support the creation of Illinois
coal-mining
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19 | jobs.
The term "placed in service" has
the same | ||||||
20 | meaning as described in subsection
(h) of Section 201 | ||||||
21 | of the Illinois Income Tax Act; or
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22 | (B-5) the business intends to establish a new | ||||||
23 | gasification
facility at a designated location in | ||||||
24 | Illinois. As used in this Section, "new gasification | ||||||
25 | facility" means a newly constructed coal gasification | ||||||
26 | facility that generates chemical feedstocks or |
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1 | transportation fuels derived from coal (which may | ||||||
2 | include, but are not limited to, methane, methanol, | ||||||
3 | and nitrogen fertilizer), that supports the creation | ||||||
4 | or retention of Illinois coal-mining jobs, and that | ||||||
5 | qualifies for financial assistance from the Department | ||||||
6 | before December 31, 2010. A new gasification facility | ||||||
7 | does not include a pilot project located within | ||||||
8 | Jefferson County or within a county adjacent to | ||||||
9 | Jefferson County for synthetic natural gas from coal; | ||||||
10 | or | ||||||
11 | (C) the business intends to establish
production | ||||||
12 | operations at a new coal mine, re-establish production | ||||||
13 | operations at
a closed coal mine, or expand production | ||||||
14 | at an existing coal mine
at a designated location in | ||||||
15 | Illinois not sooner than July 1, 2001;
provided that | ||||||
16 | the
production operations result in the creation of | ||||||
17 | 150 new Illinois coal mining
jobs as described in | ||||||
18 | subdivision (a)(3)(B) of this Section, and further
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19 | provided that the coal extracted from such mine is | ||||||
20 | utilized as the predominant
source for a new electric | ||||||
21 | generating facility.
The term "placed in service" has
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22 | the same meaning as described in subsection (h) of | ||||||
23 | Section 201 of the
Illinois Income Tax Act; or
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24 | (D) the business intends to construct new | ||||||
25 | transmission facilities or
upgrade existing | ||||||
26 | transmission facilities at designated locations in |
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1 | Illinois,
for which construction commenced not sooner | ||||||
2 | than July 1, 2001. For the
purposes of this Section, | ||||||
3 | "transmission facilities" means transmission lines
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4 | with a voltage rating of 115 kilovolts or above, | ||||||
5 | including associated
equipment, that transfer | ||||||
6 | electricity from points of supply to points of
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7 | delivery and that transmit a majority of the | ||||||
8 | electricity generated by a new
electric generating | ||||||
9 | facility designated as a High Impact Business in | ||||||
10 | accordance
with this Section. The term "placed in | ||||||
11 | service" has the
same meaning as described in | ||||||
12 | subsection (h) of Section 201 of the Illinois
Income | ||||||
13 | Tax Act; or
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14 | (E) the business intends to establish a new wind | ||||||
15 | power facility at a designated location in Illinois. | ||||||
16 | For purposes of this Section, "new wind power | ||||||
17 | facility" means a newly constructed electric | ||||||
18 | generation facility, a newly constructed expansion of | ||||||
19 | an existing electric generation facility, or the | ||||||
20 | replacement of an existing electric generation | ||||||
21 | facility, including the demolition and removal of an | ||||||
22 | electric generation facility irrespective of whether | ||||||
23 | it will be replaced, placed in service or replaced on | ||||||
24 | or after July 1, 2009, that generates electricity | ||||||
25 | using wind energy devices, and such facility shall be | ||||||
26 | deemed to include any permanent structures associated |
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1 | with the electric generation facility and all | ||||||
2 | associated transmission lines, substations, and other | ||||||
3 | equipment related to the generation of electricity | ||||||
4 | from wind energy devices. For purposes of this | ||||||
5 | Section, "wind energy device" means any device, with a | ||||||
6 | nameplate capacity of at least 0.5 megawatts, that is | ||||||
7 | used in the process of converting kinetic energy from | ||||||
8 | the wind to generate electricity; or | ||||||
9 | (E-5) the business intends to establish a new | ||||||
10 | utility-scale solar facility at a designated location | ||||||
11 | in Illinois. For purposes of this Section, "new | ||||||
12 | utility-scale solar power facility" means a newly | ||||||
13 | constructed electric generation facility, or a newly | ||||||
14 | constructed expansion of an existing electric | ||||||
15 | generation facility, placed in service on or after | ||||||
16 | July 1, 2021, that (i) generates electricity using | ||||||
17 | photovoltaic cells and (ii) has a nameplate capacity | ||||||
18 | that is greater than 5,000 kilowatts, and such | ||||||
19 | facility shall be deemed to include all associated | ||||||
20 | transmission lines, substations, energy storage | ||||||
21 | facilities, and other equipment related to the | ||||||
22 | generation and storage of electricity from | ||||||
23 | photovoltaic cells; or | ||||||
24 | (F) the business commits to (i) make a minimum | ||||||
25 | investment of $500,000,000, which will be placed in | ||||||
26 | service in a qualified property, (ii) create 125 |
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1 | full-time equivalent jobs at a designated location in | ||||||
2 | Illinois, (iii) establish a fertilizer plant at a | ||||||
3 | designated location in Illinois that complies with the | ||||||
4 | set-back standards as described in Table 1: Initial | ||||||
5 | Isolation and Protective Action Distances in the 2012 | ||||||
6 | Emergency Response Guidebook published by the United | ||||||
7 | States Department of Transportation, (iv) pay a | ||||||
8 | prevailing wage for employees at that location who are | ||||||
9 | engaged in construction activities, and (v) secure an | ||||||
10 | appropriate level of general liability insurance to | ||||||
11 | protect against catastrophic failure of the fertilizer | ||||||
12 | plant or any of its constituent systems; in addition, | ||||||
13 | the business must agree to enter into a construction | ||||||
14 | project labor agreement including provisions | ||||||
15 | establishing wages, benefits, and other compensation | ||||||
16 | for employees performing work under the project labor | ||||||
17 | agreement at that location; for the purposes of this | ||||||
18 | Section, "fertilizer plant" means a newly constructed | ||||||
19 | or upgraded plant utilizing gas used in the production | ||||||
20 | of anhydrous ammonia and downstream nitrogen | ||||||
21 | fertilizer products for resale; for the purposes of | ||||||
22 | this Section, "prevailing wage" means the hourly cash | ||||||
23 | wages plus fringe benefits for training and
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24 | apprenticeship programs approved by the U.S. | ||||||
25 | Department of Labor, Bureau of
Apprenticeship and | ||||||
26 | Training, health and welfare, insurance, vacations and
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1 | pensions paid generally, in the
locality in which the | ||||||
2 | work is being performed, to employees engaged in
work | ||||||
3 | of a similar character on public works; this paragraph | ||||||
4 | (F) applies only to businesses that submit an | ||||||
5 | application to the Department within 60 days after | ||||||
6 | July 25, 2013 (the effective date of Public Act | ||||||
7 | 98-109); and | ||||||
8 | (G) the business is a grocery store, as that term | ||||||
9 | is defined in Section 5 of the Grocery Initiative Act, | ||||||
10 | and receives financial support under that Act within | ||||||
11 | the 10 years before submitting its application under | ||||||
12 | this Act; and | ||||||
13 | (4) no later than 90 days after an application is | ||||||
14 | submitted, the
Department shall notify the applicant of | ||||||
15 | the Department's determination of
the qualification of the | ||||||
16 | proposed High Impact Business under this Section.
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17 | (b) Businesses designated as High Impact Businesses | ||||||
18 | pursuant to
subdivision (a)(3)(A) of this Section shall | ||||||
19 | qualify for the credits and
exemptions described in the
| ||||||
20 | following Acts: Section 9-222 and Section 9-222.1A of the | ||||||
21 | Public Utilities
Act,
subsection (h)
of Section 201 of the | ||||||
22 | Illinois Income Tax Act,
and Section 1d of
the
Retailers' | ||||||
23 | Occupation Tax Act; provided that these credits and
exemptions
| ||||||
24 | described in these Acts shall not be authorized until the | ||||||
25 | minimum
investments set forth in subdivision (a)(3)(A) of this
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26 | Section have been placed in
service in qualified properties |
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1 | and, in the case of the exemptions
described in the Public | ||||||
2 | Utilities Act and Section 1d of the Retailers'
Occupation Tax | ||||||
3 | Act, the minimum full-time equivalent jobs or full-time | ||||||
4 | retained jobs set
forth in subdivision (a)(3)(A) of this | ||||||
5 | Section have been
created or retained.
Businesses designated | ||||||
6 | as High Impact Businesses under
this Section shall also
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7 | qualify for the exemption described in Section 5l of the | ||||||
8 | Retailers' Occupation
Tax Act. The credit provided in | ||||||
9 | subsection (h) of Section 201 of the Illinois
Income Tax Act | ||||||
10 | shall be applicable to investments in qualified property as | ||||||
11 | set
forth in subdivision (a)(3)(A) of this Section.
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12 | (b-5) Businesses designated as High Impact Businesses | ||||||
13 | pursuant to
subdivisions (a)(3)(B), (a)(3)(B-5), (a)(3)(C), | ||||||
14 | and (a)(3)(D) of this Section shall qualify
for the credits | ||||||
15 | and exemptions described in the following Acts: Section 51 of
| ||||||
16 | the Retailers' Occupation Tax Act, Section 9-222 and Section | ||||||
17 | 9-222.1A of the
Public Utilities Act, and subsection (h) of | ||||||
18 | Section 201 of the Illinois Income
Tax Act; however, the | ||||||
19 | credits and exemptions authorized under Section 9-222 and
| ||||||
20 | Section 9-222.1A of the Public Utilities Act, and subsection | ||||||
21 | (h) of Section 201
of the Illinois Income Tax Act shall not be | ||||||
22 | authorized until the new electric
generating facility, the new | ||||||
23 | gasification facility, the new transmission facility, or the | ||||||
24 | new, expanded, or
reopened coal mine is operational,
except | ||||||
25 | that a new electric generating facility whose primary fuel | ||||||
26 | source is
natural gas is eligible only for the exemption under |
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1 | Section 5l of the
Retailers' Occupation Tax Act.
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2 | (b-6) Businesses designated as High Impact Businesses | ||||||
3 | pursuant to subdivision (a)(3)(E) or (a)(3)(E-5) of this | ||||||
4 | Section shall qualify for the exemptions described in Section | ||||||
5 | 5l of the Retailers' Occupation Tax Act; any business so | ||||||
6 | designated as a High Impact Business being, for purposes of | ||||||
7 | this Section, a "Wind Energy Business". | ||||||
8 | (b-7) Beginning on January 1, 2021, businesses designated | ||||||
9 | as High Impact Businesses by the Department shall qualify for | ||||||
10 | the High Impact Business construction jobs credit under | ||||||
11 | subsection (h-5) of Section 201 of the Illinois Income Tax Act | ||||||
12 | if the business meets the criteria set forth in subsection (i) | ||||||
13 | of this Section. The total aggregate amount of credits awarded | ||||||
14 | under the Blue Collar Jobs Act (Article 20 of Public Act 101-9) | ||||||
15 | shall not exceed $20,000,000 in any State fiscal year. | ||||||
16 | (c) High Impact Businesses located in federally designated | ||||||
17 | foreign trade
zones or sub-zones are also eligible for | ||||||
18 | additional credits, exemptions and
deductions as described in | ||||||
19 | the following Acts: Section 9-221 and Section
9-222.1 of the | ||||||
20 | Public
Utilities Act; and subsection (g) of Section 201, and | ||||||
21 | Section 203
of the Illinois Income Tax Act.
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22 | (d) Except for businesses contemplated under subdivision | ||||||
23 | (a)(3)(E) or (a)(3)(E-5) of this Section, existing Illinois | ||||||
24 | businesses which apply for designation as a
High Impact | ||||||
25 | Business must provide the Department with the prospective plan
| ||||||
26 | for which 1,500 full-time retained jobs would be eliminated in |
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1 | the event that the
business is not designated.
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2 | (e) Except for new wind power facilities contemplated | ||||||
3 | under subdivision (a)(3)(E) of this Section, new proposed | ||||||
4 | facilities which apply for designation as High Impact
Business | ||||||
5 | must provide the Department with proof of alternative | ||||||
6 | non-Illinois
sites which would receive the proposed investment | ||||||
7 | and job creation in the
event that the business is not | ||||||
8 | designated as a High Impact Business.
| ||||||
9 | (f) Except for businesses contemplated under subdivision | ||||||
10 | (a)(3)(E) of this Section, in the event that a business is | ||||||
11 | designated a High Impact Business
and it is later determined | ||||||
12 | after reasonable notice and an opportunity for a
hearing as | ||||||
13 | provided under the Illinois Administrative Procedure Act, that
| ||||||
14 | the business would have placed in service in qualified | ||||||
15 | property the
investments and created or retained the requisite | ||||||
16 | number of jobs without
the benefits of the High Impact | ||||||
17 | Business designation, the Department shall
be required to | ||||||
18 | immediately revoke the designation and notify the Director
of | ||||||
19 | the Department of Revenue who shall begin proceedings to | ||||||
20 | recover all
wrongfully exempted State taxes with interest. The | ||||||
21 | business shall also be
ineligible for all State funded | ||||||
22 | Department programs for a period of 10 years.
| ||||||
23 | (g) The Department shall revoke a High Impact Business | ||||||
24 | designation if
the participating business fails to comply with | ||||||
25 | the terms and conditions of
the designation.
| ||||||
26 | (h) Prior to designating a business, the Department shall |
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1 | provide the
members of the General Assembly and Commission on | ||||||
2 | Government Forecasting and Accountability
with a report | ||||||
3 | setting forth the terms and conditions of the designation and
| ||||||
4 | guarantees that have been received by the Department in | ||||||
5 | relation to the
proposed business being designated.
| ||||||
6 | (i) High Impact Business construction jobs credit. | ||||||
7 | Beginning on January 1, 2021, a High Impact Business may | ||||||
8 | receive a tax credit against the tax imposed under subsections | ||||||
9 | (a) and (b) of Section 201 of the Illinois Income Tax Act in an | ||||||
10 | amount equal to 50% of the amount of the incremental income tax | ||||||
11 | attributable to High Impact Business construction jobs credit | ||||||
12 | employees employed in the course of completing a High Impact | ||||||
13 | Business construction jobs project. However, the High Impact | ||||||
14 | Business construction jobs credit may equal 75% of the amount | ||||||
15 | of the incremental income tax attributable to High Impact | ||||||
16 | Business construction jobs credit employees if the High Impact | ||||||
17 | Business construction jobs credit project is located in an | ||||||
18 | underserved area. | ||||||
19 | The Department shall certify to the Department of Revenue: | ||||||
20 | (1) the identity of taxpayers that are eligible for the High | ||||||
21 | Impact Business construction jobs credit; and (2) the amount | ||||||
22 | of High Impact Business construction jobs credits that are | ||||||
23 | claimed pursuant to subsection (h-5) of Section 201 of the | ||||||
24 | Illinois Income Tax Act in each taxable year. Any business | ||||||
25 | entity that receives a High Impact Business construction jobs | ||||||
26 | credit shall maintain a certified payroll pursuant to |
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1 | subsection (j) of this Section. | ||||||
2 | As used in this subsection (i): | ||||||
3 | "High Impact Business construction jobs credit" means an | ||||||
4 | amount equal to 50% (or 75% if the High Impact Business | ||||||
5 | construction project is located in an underserved area) of the | ||||||
6 | incremental income tax attributable to High Impact Business | ||||||
7 | construction job employees. The total aggregate amount of | ||||||
8 | credits awarded under the Blue Collar Jobs Act (Article 20 of | ||||||
9 | Public Act 101-9) shall not exceed $20,000,000 in any State | ||||||
10 | fiscal year | ||||||
11 | "High Impact Business construction job employee" means a | ||||||
12 | laborer or worker who is employed by an Illinois contractor or | ||||||
13 | subcontractor in the actual construction work on the site of a | ||||||
14 | High Impact Business construction job project. | ||||||
15 | "High Impact Business construction jobs project" means | ||||||
16 | building a structure or building or making improvements of any | ||||||
17 | kind to real property, undertaken and commissioned by a | ||||||
18 | business that was designated as a High Impact Business by the | ||||||
19 | Department. The term "High Impact Business construction jobs | ||||||
20 | project" does not include the routine operation, routine | ||||||
21 | repair, or routine maintenance of existing structures, | ||||||
22 | buildings, or real property. | ||||||
23 | "Incremental income tax" means the total amount withheld | ||||||
24 | during the taxable year from the compensation of High Impact | ||||||
25 | Business construction job employees. | ||||||
26 | "Underserved area" means a geographic area that meets one |
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1 | or more of the following conditions: | ||||||
2 | (1) the area has a poverty rate of at least 20% | ||||||
3 | according to the latest American Community Survey; | ||||||
4 | (2) 35% or more of the families with children in the | ||||||
5 | area are living below 130% of the poverty line, according | ||||||
6 | to the latest American Community Survey; | ||||||
7 | (3) at least 20% of the households in the area receive | ||||||
8 | assistance under the Supplemental Nutrition Assistance | ||||||
9 | Program (SNAP); or | ||||||
10 | (4) the area has an average unemployment rate, as | ||||||
11 | determined by the Illinois Department of Employment | ||||||
12 | Security, that is more than 120% of the national | ||||||
13 | unemployment average, as determined by the U.S. Department | ||||||
14 | of Labor, for a period of at least 2 consecutive calendar | ||||||
15 | years preceding the date of the application. | ||||||
16 | (j) Each contractor and subcontractor who is engaged in | ||||||
17 | and executing a High Impact Business Construction jobs | ||||||
18 | project, as defined under subsection (i) of this Section, for | ||||||
19 | a business that is entitled to a credit pursuant to subsection | ||||||
20 | (i) of this Section shall: | ||||||
21 | (1) make and keep, for a period of 5 years from the | ||||||
22 | date of the last payment made on or after June 5, 2019 (the | ||||||
23 | effective date of Public Act 101-9) on a contract or | ||||||
24 | subcontract for a High Impact Business Construction Jobs | ||||||
25 | Project, records for all laborers and other workers | ||||||
26 | employed by the contractor or subcontractor on the |
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1 | project; the records shall include: | ||||||
2 | (A) the worker's name; | ||||||
3 | (B) the worker's address; | ||||||
4 | (C) the worker's telephone number, if available; | ||||||
5 | (D) the worker's social security number; | ||||||
6 | (E) the worker's classification or | ||||||
7 | classifications; | ||||||
8 | (F) the worker's gross and net wages paid in each | ||||||
9 | pay period; | ||||||
10 | (G) the worker's number of hours worked each day; | ||||||
11 | (H) the worker's starting and ending times of work | ||||||
12 | each day; | ||||||
13 | (I) the worker's hourly wage rate; | ||||||
14 | (J) the worker's hourly overtime wage rate; | ||||||
15 | (K) the worker's race and ethnicity; and | ||||||
16 | (L) the worker's gender; | ||||||
17 | (2) no later than the 15th day of each calendar month, | ||||||
18 | provide a certified payroll for the immediately preceding | ||||||
19 | month to the taxpayer in charge of the High Impact | ||||||
20 | Business construction jobs project; within 5 business days | ||||||
21 | after receiving the certified payroll, the taxpayer shall | ||||||
22 | file the certified payroll with the Department of Labor | ||||||
23 | and the Department of Commerce and Economic Opportunity; a | ||||||
24 | certified payroll must be filed for only those calendar | ||||||
25 | months during which construction on a High Impact Business | ||||||
26 | construction jobs project has occurred; the certified |
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1 | payroll shall consist of a complete copy of the records | ||||||
2 | identified in paragraph (1) of this subsection (j), but | ||||||
3 | may exclude the starting and ending times of work each | ||||||
4 | day; the certified payroll shall be accompanied by a | ||||||
5 | statement signed by the contractor or subcontractor or an | ||||||
6 | officer, employee, or agent of the contractor or | ||||||
7 | subcontractor which avers that: | ||||||
8 | (A) he or she has examined the certified payroll | ||||||
9 | records required to be submitted by the Act and such | ||||||
10 | records are true and accurate; and | ||||||
11 | (B) the contractor or subcontractor is aware that | ||||||
12 | filing a certified payroll that he or she knows to be | ||||||
13 | false is a Class A misdemeanor. | ||||||
14 | A general contractor is not prohibited from relying on a | ||||||
15 | certified payroll of a lower-tier subcontractor, provided the | ||||||
16 | general contractor does not knowingly rely upon a | ||||||
17 | subcontractor's false certification. | ||||||
18 | Any contractor or subcontractor subject to this | ||||||
19 | subsection, and any officer, employee, or agent of such | ||||||
20 | contractor or subcontractor whose duty as an officer, | ||||||
21 | employee, or agent it is to file a certified payroll under this | ||||||
22 | subsection, who willfully fails to file such a certified | ||||||
23 | payroll on or before the date such certified payroll is | ||||||
24 | required by this paragraph to be filed and any person who | ||||||
25 | willfully files a false certified payroll that is false as to | ||||||
26 | any material fact is in violation of this Act and guilty of a |
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1 | Class A misdemeanor. | ||||||
2 | The taxpayer in charge of the project shall keep the | ||||||
3 | records submitted in accordance with this subsection on or | ||||||
4 | after June 5, 2019 (the effective date of Public Act 101-9) for | ||||||
5 | a period of 5 years from the date of the last payment for work | ||||||
6 | on a contract or subcontract for the High Impact Business | ||||||
7 | construction jobs project. | ||||||
8 | The records submitted in accordance with this subsection | ||||||
9 | shall be considered public records, except an employee's | ||||||
10 | address, telephone number, and social security number, and | ||||||
11 | made available in accordance with the Freedom of Information | ||||||
12 | Act. The Department of Labor shall share the information with | ||||||
13 | the Department in order to comply with the awarding of a High | ||||||
14 | Impact Business construction jobs credit. A contractor, | ||||||
15 | subcontractor, or public body may retain records required | ||||||
16 | under this Section in paper or electronic format. | ||||||
17 | (k) Upon 7 business days' notice, each contractor and | ||||||
18 | subcontractor shall make available for inspection and copying | ||||||
19 | at a location within this State during reasonable hours, the | ||||||
20 | records identified in this subsection (j) to the taxpayer in | ||||||
21 | charge of the High Impact Business construction jobs project, | ||||||
22 | its officers and agents, the Director of the Department of | ||||||
23 | Labor and his or her deputies and agents, and to federal, | ||||||
24 | State, or local law enforcement agencies and prosecutors. | ||||||
25 | (l) The changes made to this Section by this amendatory | ||||||
26 | Act of the 102nd General Assembly, other than the changes in |
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| |||||||
1 | subsection (a), apply to high impact businesses that submit | ||||||
2 | applications on or after the effective date of this amendatory | ||||||
3 | Act of the 102nd General Assembly. | ||||||
4 | (Source: P.A. 101-9, eff. 6-5-19; 102-108, eff. 1-1-22; | ||||||
5 | 102-558, eff. 8-20-21; 102-605, eff. 8-27-21; 102-662, eff. | ||||||
6 | 9-15-21; 102-673, eff. 11-30-21; 102-813, eff. 5-13-22; | ||||||
7 | 102-1125, eff. 2-3-23.)".
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