Bill Text: IL HB3810 | 2025-2026 | 104th General Assembly | Introduced

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Bill Title: Amends the State Salary and Annuity Withholding Act, the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois, the Technology Advancement and Development Act, the Women's Business Ownership Act of 2015, the State Finance Act, the Illinois Insurance Code, the Illinois Public Aid Code, the Illinois Vehicle Code, the Franchise Tax and License Fee Amnesty Act of 2007, the Day and Temporary Labor Services Act, the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act to remove provisions concerning specified funds. Amends the Illinois Municipal Code to remove definitions and make other changes. Amends the State Finance Act to repeal specified funds on January 1, 2026. Amends the Illinois Vehicle Code to repeal provisions concerning certain special registration plates on January 1, 2026. Amends the State Employee Housing Act, the State Budget Law of the Civil Administrative Code of Illinois, the Department of Public Health Act, the Department of Transportation Law of the Civil Administrative Code of Illinois, the Department of Transportation Law of the Civil Administrative Code of Illinois, the School Code, the Higher Education Veterans Service Act, the Older Adult Services Act, the Fish and Aquatic Life Code, and the Wildlife Code to make other changes. Repeals the Farm Fresh Schools Program Act, the Emergency Budget Implementation Act of Fiscal Year 2010, the Institution for Tuberculosis Research Act, and the Problem Pregnancy Health Services and Care Act. Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2025-02-07 - Filed with the Clerk by Rep. William "Will" Davis [HB3810 Detail]

Download: Illinois-2025-HB3810-Introduced.html

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104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB3810 Introduced , by Rep. William "Will" Davis SYNOPSIS AS INTRODUCED:
See Index
Amends the State Salary and Annuity Withholding Act, the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois, the Technology Advancement and Development Act, the Women's Business Ownership Act of 2015, the State Finance Act, the Illinois Insurance Code, the Illinois Public Aid Code, the Illinois Vehicle Code, the Franchise Tax and License Fee Amnesty Act of 2007, the Day and Temporary Labor Services Act, the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act to remove provisions concerning specified funds. Amends the Illinois Municipal Code to remove definitions and make other changes. Amends the State Finance Act to repeal specified funds on January 1, 2026. Amends the Illinois Vehicle Code to repeal provisions concerning certain special registration plates on January 1, 2026. Amends the State Employee Housing Act, the State Budget Law of the Civil Administrative Code of Illinois, the Department of Public Health Act, the Department of Transportation Law of the Civil Administrative Code of Illinois, the Department of Transportation Law of the Civil Administrative Code of Illinois, the School Code, the Higher Education Veterans Service Act, the Older Adult Services Act, the Fish and Aquatic Life Code, and the Wildlife Code to make other changes. Repeals the Farm Fresh Schools Program Act, the Emergency Budget Implementation Act of Fiscal Year 2010, the Institution for Tuberculosis Research Act, and the Problem Pregnancy Health Services and Care Act. Effective immediately.
LRB104 12145 SPS 22244 b
A BILL FOR
HB3810 LRB104 12145 SPS 22244 b
AN ACT concerning State government.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Article 5.
Section 5-5. The State Salary and Annuity Withholding Act
is amended by changing Sections 2, 4, 6, 7, 8, and 9 as
follows:
(5 ILCS 365/2) (from Ch. 127, par. 352)
Sec. 2. Definitions. As used in this Act, unless the
context otherwise requires:
"Office" means the State Comptroller, the Board of
Trustees of the State Universities Retirement System, or the
Board of Trustees of any of the following institutions: the
University of Illinois, Southern Illinois University, Chicago
State University, Eastern Illinois University, Governors State
University, Illinois State University, Northeastern Illinois
University, Northern Illinois University, and Western Illinois
University.
"Department" means any department, board, commission,
institution, officer, court, or agency of State government,
other than the University of Illinois, Southern Illinois
University, Chicago State University, Eastern Illinois

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University, Governors State University, Illinois State
University, Northeastern Illinois University, Northern
Illinois University, and Western Illinois University,
receiving State appropriations and having the power to certify
payrolls to the Comptroller authorizing payments of salary or
wages from appropriations from any State fund or from trust
funds held by the State Treasurer; and the Board of Trustees of
the General Assembly Retirement System, the Board of Trustees
of the State Employees' Retirement System of Illinois, the
Board of Trustees of the Teachers' Retirement System of the
State of Illinois, and the Board of Trustees of the Judges
Retirement System of Illinois created respectively by Articles
2, 14, 16, and 18 of the Illinois Pension Code.
"Employee" means any regular officer or employee who
receives salary or wages for personal service rendered to the
State of Illinois and, for the purpose of deduction for the
purchase of United States Savings Bonds, includes any State
contractual employee.
"Annuitant" means a person receiving a retirement annuity
or disability benefits under Article 2, 14, 15, 16, or 18 of
the Illinois Pension Code.
"Annuity" means the retirement annuity or disability
benefits received by an annuitant.
(Source: P.A. 89-4, eff. 1-1-96; 90-14, eff. 7-1-97; 90-448,
eff. 8-16-97.)

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(5 ILCS 365/4) (from Ch. 127, par. 354)
Sec. 4. Authorization of withholding. An employee or
annuitant may authorize the withholding of a portion of his
salary, wages, or annuity for any one or more of the following
purposes:
(1) (blank); for purchase of United States Savings
Bonds;
(2) for payment of premiums on life or accident and
health insurance as defined in Section 4 of the "Illinois
Insurance Code", approved June 29, 1937, as amended, and
for payment of premiums on policies of automobile
insurance as defined in Section 143.13 of the "Illinois
Insurance Code", as amended, and the personal multiperil
coverages commonly known as homeowner's insurance.
However, no portion of salaries, wages or annuities may be
withheld to pay premiums on automobile, homeowner's, life
or accident and health insurance policies issued by any
one insurance company or insurance service company unless
a minimum of 100 employees or annuitants insured by that
company authorize the withholding by an Office within 6
months after such withholding begins. If such minimum is
not satisfied the Office may discontinue withholding for
such company. For any insurance company or insurance
service company which has not previously had withholding,
the Office may allow withholding for premiums, where less
than 100 policies have been written, to cover a

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probationary period. An insurance company which has
discontinued withholding may reinstate it upon
presentation of facts indicating new management or
re-organization satisfactory to the Office;
(3) for payment to any labor organization designated
by the employee;
(4) for payment of dues to any association the
membership of which consists of State employees and former
State employees;
(5) for deposit in any credit union, in which State
employees are within the field of membership as a result
of their employment;
(6) for payment to or for the benefit of an
institution of higher education by an employee of that
institution;
(7) for payment of parking fees at the parking
facilities located on the Urbana-Champaign campus of the
University of Illinois;
(8) for voluntary payment to the State of Illinois of
amounts then due and payable to the State;
(9) for investment purchases made as a participant or
contributor to qualified tuition programs established
pursuant to Section 529 of the Internal Revenue Code or
qualified ABLE programs established pursuant to Section
529A of the Internal Revenue Code;
(10) for voluntary payment to the Illinois Department

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of Revenue of amounts due or to become due under the
Illinois Income Tax Act;
(11) for payment of optional contributions to a
retirement system subject to the provisions of the
Illinois Pension Code;
(12) for contributions to organizations found
qualified by the State Comptroller under the requirements
set forth in the Voluntary Payroll Deductions Act of 1983;
(13) for payment of fringe benefit contributions to
employee benefit trust funds (whether such employee
benefit trust funds are governed by the Employee
Retirement Income Security Act of 1974, as amended, 29
U.S.C. §1001 et seq. or not) for State contractual
employees hired through labor organizations and working
pursuant to a signed agreement between a labor
organization and a State agency, whether subject to the
Illinois Prevailing Wage Act or not; this item (13) is not
intended to limit employee benefit trust funds and the
contributions to be made thereto to be limited to those
which are encompassed for purposes of computing the
prevailing wage in any particular locale, but rather such
employee benefit trusts are intended to include
contributions to be made to such funds that are intended
to assist in training, building and maintenance, industry
advancement, and the like, including but not limited to
those benefit trust funds such as pension and welfare that

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are normally computed in the prevailing wage rates and
which otherwise would be subject to contribution
obligations by private employers that are signatory to
agreements with labor organizations;
(14) for voluntary payment as part of the Illinois
Gives Initiative under Section 26 of the State Comptroller
Act; or
(15) for payment of parking fees at the underground
facility located south of the William G. Stratton State
Office Building in Springfield or the parking ramp located
at 401 South College Street, west of the William G.
Stratton State Office Building in Springfield.
(Source: P.A. 99-166, eff. 7-28-15; 100-763, eff. 8-10-18.)
(5 ILCS 365/6) (from Ch. 127, par. 356)
Sec. 6. Sufficient copies of any authorization provided
for by this Act shall be executed by the employee to enable the
Department that prepares the voucher on which the employee's
name appears to transmit a copy thereof to any Department
required to certify or approve such vouchers, and the
Department so preparing the voucher shall make such
transmittals. Copies of such authorization need not be
transmitted to the Department of Central Management Services.
Authorizations for withholding and the termination of
withholding for the purchase of United States Savings Bonds
shall be filed with the Comptroller.

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Each Department and Office, in the preparation of
vouchers, or payroll disbursing, is authorized and directed,
in addition to other requirements of law, to indicate thereon:
(1) the amount or amounts to be withheld from the
salary, wages or annuity of each employee or annuitant
that has authorized such withholding under this Act;
(2) the purpose or purposes of such withholding; and
(3) the net amount payable to the employee or
annuitant.
Voucher forms designed and approved by the comptroller
under the provisions of Section 9a of "An Act in relation to
State finance", approved June 10, 1919, as heretofore or
hereafter amended, shall be so designed as to meet the
requirements of this Section.
Any Department required to approve vouchers shall approve
vouchers prepared in accordance with this Act if they meet the
requirements of other laws applicable thereto.
(Source: P.A. 82-789.)
(5 ILCS 365/7) (from Ch. 127, par. 357)
Sec. 7. Any Office in making payment for any item of
salary, wages or annuity on a voucher or in disbursing a
payroll shall deduct any amount or amounts authorized to be
withheld under this Act as certified in such voucher or
disbursed in such payroll and shall make payment to the
employee or annuitant for the net amount payable to the

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employee or annuitant. Where payment is made by warrant,
information concerning the amount or amounts withheld and the
purpose of each such withholding shall be provided on a
detachable stub. Where payment is made by the Comptroller by
direct deposit, the Comptroller may distribute statements of
the amounts and purposes of withholding from such payments
intermittently, not less than annually.
Each Office shall create a separate trust fund for the
purpose of withholding from employees for the purchase of
United States Savings Bonds as provided by this Act. The State
Treasurer shall be ex officio, trustee and custodian of such
trust fund created by the State Comptroller. The Comptroller
shall direct the State Treasurer to deposit to the trust fund
the amounts authorized to be withheld for United States
Savings Bonds as certified on each payroll or annuitant's
voucher.
Such trust fund and each individual employee or annuitant
account created by the Comptroller shall be subject to audit
the same as funds and accounts belonging to the State of
Illinois and shall be protected by the official bond given by
the State Treasurer. Trust funds and individual employee or
annuitant accounts created by an Office other than the
Comptroller shall be subject to audit in the same manner as
other funds.
(Source: P.A. 83-162.)

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(5 ILCS 365/8) (from Ch. 127, par. 358)
Sec. 8. Payment of certain amounts withheld.
(a) If a withholding authorization is for the purpose of
payment of insurance premiums or for payment to a labor union,
each Office shall make payments, as soon as payroll warrants
are prepared and verified, on behalf of the employee or
annuitant to the payee named in the authorization the amount
specified in the authorization. Such payments shall be made by
warrants prepared at the time the payroll is processed.
(b) (Blank). If a withholding authorization is for the
purpose of purchasing United States Savings Bonds, each
Office, whenever a sufficient sum has accumulated in the
employee's account to purchase a bond of the denomination
directed by the employee in his authorization, shall purchase
such a United States Savings Bond in the name designated by the
employee and deliver it to the employee.
(c) If a withholding authorization is for the purpose of
payment of parking fees pursuant to paragraph (7) 7 of Section
4, the State Comptroller shall deposit the amount withheld in
the State Parking Facility Maintenance Fund in the State
Treasury.
(d) If a withholding authorization is for the purpose of
payment of amounts due or to become due under the Illinois
Income Tax Act, the Office shall pay the amounts withheld
without delay directly to the Department of Revenue or to a
depositary designated by the Department of Revenue.

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(e) If a withholding authorization is for the purpose of
payment of parking fees under paragraph (15) of Section 4 of
this Act, the State Comptroller shall deposit the entire
amount withheld in the State Parking Facility Maintenance Fund
in the State treasury.
(Source: P.A. 99-166, eff. 7-28-15.)
(5 ILCS 365/9) (from Ch. 127, par. 359)
Sec. 9. Any authorization to withhold from the salary,
wages or annuity of an employee or annuitant shall terminate
and such withholding shall cease upon the happening of any of
the following events:
(1) termination of employment or termination of
payment of an annuity, as the case may be;
(2) written notice by the employee or annuitant of
cancellation of such former authorization, except that an
authorization to withhold for the payment of optional
contributions to a retirement system through an employer
pickup is irrevocable;
(3) expiration of the time during which such
withholding was authorized;
(4) when the total amount authorized to be withheld
has been so withheld.
Upon termination of authorization to purchase United
States Savings Bonds, any amount withheld from the salary or
wages of an employee for such purpose and which has not been so

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used shall be immediately remitted by each Office to the
person from whose salary or wages such amount was withheld.
(Source: P.A. 90-448, eff. 8-16-97.)
Section 5-10. The Department of Commerce and Economic
Opportunity Law of the Civil Administrative Code of Illinois
is amended by changing Section 605-328 as follows:
(20 ILCS 605/605-328)
Sec. 605-328. Economic Development Matching Grants
Program.
(a) The Department, in its discretion, may establish a
program of grants to be matched by economic development
entities in the State to finance and promote local economic
development. The Department is authorized to make grants,
subject to appropriations by the General Assembly for this
purpose, from the Economic Development Matching Grants Program
Fund, a special fund created in the State treasury, to
nonprofit organizations and local units of local government
whose primary objectives are to promote Illinois communities
as sites for industrial and business location and expansion.
The goal of the program is to enhance the marketing of Illinois
by enabling regions and communities to market themselves and
thereby attract new business and industry to the State and
enhance the environment of growth for existing business and
industry.

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(b) The applicant's proposed project must have a definable
impact on business and industrial attraction, recruitment, or
retention. Items eligible for funding consideration include,
but are not limited to, specific, time-limited research
studies related to industrial and business recruitment or
retention, advertising and public relation expenses related to
the applicant's proposed project, and production of printed
materials and brochures, slide presentations and videotapes,
and internet home pages for distribution to those involved in
expansion or relocation activities.
(c) In determining the recipients of the grants,
consideration shall be given to the following factors:
(1) Does the project demonstrate collaboration between
more than one municipality, county, and region?
(2) Does the project demonstrate substantial potential
for economic return from an area outside the applicant's
region and provide research measurement?
(3) Does the project show creativity and good design
qualities and appropriately target a specific market?
(4) Does the project support the Department's economic
development out-of-state marketing efforts?
(5) Is the project a demonstrable part of a long-range
marketing or strategic plan?
(6) Are the projected costs for the project
well-researched and reasonable?
(d) State grant dollars shall be evenly matched by the

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applicant.
(e) (Blank). Moneys appropriated to the program of grants
shall be deposited into the Economic Development Matching
Grants Program Fund and shall not lapse into the General
Revenue Fund at the end of a fiscal year.
(f) The grants made under this Section shall be in
addition to any other grant programs currently in place and
administered by the Department.
(g) The Department shall adopt rules to implement this
program.
(Source: P.A. 90-660, eff. 7-30-98; 91-239, eff. 1-1-00.)
Section 5-15. The Technology Advancement and Development
Act is amended by changing Section 1004 as follows:
(20 ILCS 700/1004) (from Ch. 127, par. 3701-4)
Sec. 1004. Duties and powers. The Department of Commerce
and Economic Opportunity shall establish and administer any of
the programs authorized under this Act subject to the
availability of funds appropriated by the General Assembly.
The Department may make awards from general revenue fund
appropriations and , federal reimbursement funds, and the
Technology Cooperation Fund, as provided under the provisions
of this Act. The Department, in addition to those powers
granted under the Civil Administrative Code of Illinois, is
granted the following powers to help administer the provisions

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of this Act:
(a) To provide financial assistance as direct or
participation grants, loans, or qualified security
investments to, or on behalf of, eligible applicants.
Loans, grants, and investments shall be made for the
purpose of increasing research and development,
commercializing technology, adopting advanced production
and processing techniques, and promoting job creation and
retention within Illinois;
(b) To enter into agreements, accept funds or grants,
and engage in cooperation with agencies of the federal
government, local units of government, universities,
research foundations or institutions, regional economic
development corporations, or other organizations for the
purposes of this Act;
(c) To enter into contracts, agreements, and memoranda
of understanding; and to provide funds for participation
agreements or to make any other agreements or contracts or
to invest, grant, or loan funds to any participating
intermediary organizations, including not-for-profit
entities, for-profit entities, State agencies or
authorities, government owned and contract operated
facilities, institutions of higher education, other public
or private development corporations, or other entities
necessary or desirable to further the purpose of this Act.
Any such agreement or contract by an intermediary

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organization to deliver programs authorized under this Act
may include terms and provisions, including, but not
limited to, organization and development of documentation,
review and approval of projects, servicing and
disbursement of funds, and other related activities;
(d) To fix, determine, charge, and collect any
premiums, fees, charges, costs, and expenses, including,
without limitation, any application fees, commitment fees,
program fees, financing charges, or publication fees in
connection with the Department's activities under this
Act;
(e) To establish forms for applications,
notifications, contracts, or any other agreements, and to
promulgate procedures, rules, or regulations deemed
necessary and appropriate;
(f) To establish and regulate the terms and conditions
of the Department's agreements and to consent, subject to
the provisions of any agreement with another party, to the
modification or restructuring of any agreement to which
the Department is a party;
(g) To require that recipients of financial assistance
shall at all times keep proper books of record and account
in accordance with generally accepted accounting
principles consistently applied, with such books open for
reasonable Department inspection and audits, including,
without limitation, the making of copies thereof;

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(h) To require applicants or grantees receiving funds
under this Act to permit the Department to: (i) inspect
and audit any books, records or papers related to the
project in the custody or control of the applicant,
including the making of copies or extracts thereof, and
(ii) inspect or appraise any of the applicant's or
grantee's business assets;
(i) To require applicants or grantees, upon written
request by the Department, to issue any necessary
authorization to the appropriate federal, State, or local
authority for the release of information concerning a
business or business project financed under the provisions
of this Act, with the information requested to include,
but not be limited to, financial reports, returns, or
records relating to that business or business project;
(i-5) To provide staffing, administration, and related
support required to manage the programs authorized under
this Act and to pay for staffing and administration as
appropriated by the General Assembly. Administrative
responsibilities may include, but are not limited to,
research and identification of the needs of commerce and
industry in this State; design of comprehensive statewide
plans and programs; direction, management, and control of
specific projects; and communication and cooperation with
entities about technology commercialization and business
modernization;

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(j) To take whatever actions are necessary or
appropriate to protect the State's interest in the event
of bankruptcy, default, foreclosure or noncompliance with
the terms and conditions of financial assistance or
participation required under this Act, including the power
to sell, dispose, lease or rent, upon terms and conditions
determined by the Director to be appropriate, real or
personal property which the Department may receive as a
result thereof; and
(k) To exercise such other powers as are necessary to
carry out the purposes of this Act.
(Source: P.A. 100-201, eff. 8-18-17.)
Section 5-20. The Women's Business Ownership Act of 2015
is amended by changing Section 5 as follows:
(20 ILCS 5060/5)
Sec. 5. Women's Business Ownership Council. The Women's
Business Ownership Council is created within the Department of
Commerce and Economic Opportunity. The Council shall consist
of 9 members, with 5 persons appointed by the Governor, one of
whom shall be the Director of Commerce and Economic
Opportunity or his or her designee, one person appointed by
the President of the Senate, one person appointed by the
Minority Leader of the Senate, one person appointed by the
Speaker of the House of Representatives, and one person

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appointed by the Minority Leader of the House of
Representatives.
Appointed members shall be uniquely qualified by
education, professional knowledge, or experience to serve on
the Council and shall reflect the ethnic, cultural, and
geographic diversity of the State. Of the 9 members, at least 5
shall be women business owners. As used in this Act, "woman
business owner" means a woman who is either:
(1) the principal of a company or business concern, at
least 51% of which is owned, operated, and controlled by
women; or
(2) a senior officer or director of a company or
business concern who also has either:
(A) material responsibility for the daily
operations and management of the overall company or
business concern; or
(B) material responsibility for the policy making
of the company or business concern.
Of the initial appointments, members shall be randomly
assigned to staggered terms; 3 members shall be appointed for
a term of 3 years, 3 members shall be appointed for a term of 2
years, and 3 members shall be appointed for a term of one year.
Upon the expiration of each member's term, a successor shall
be appointed for a term of 3 years. In the case of a vacancy in
the office of any member, a successor shall be appointed for
the remainder of the unexpired term by the person designated

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as responsible for making the appointment. No member shall
serve more than 3 consecutive terms. Members shall serve
without compensation but shall be reimbursed for expenses
incurred in connection with the performance of their duties as
members.
One of the members shall be designated as Chairperson by
the Governor. In the event the Governor does not appoint the
Chairperson within 60 days after August 3, 2015 (the effective
date of Public Act 99-233) this Act, the Council shall convene
and elect a Chairperson by a simple majority vote. Upon a
vacancy in the position of Chairperson, the Governor shall
have 30 days from the date of the resignation to appoint a new
Chairperson. In the event the Governor does not appoint a new
Chairperson within 30 days, the Council shall convene and
elect a new Chairperson by a simple majority vote.
The first meeting of the Council shall be held within 90
days after August 3, 2015 (the effective date of Public Act
99-233) this Act. The Council shall meet quarterly and may
hold other meetings on the call of the Chairperson. Five
members shall constitute a quorum. The Council may adopt rules
it deems necessary to govern its own procedures. The
Department of Commerce and Economic Opportunity shall
cooperate with the Council to fulfill the purposes of this Act
and shall provide the Council with necessary staff and
administrative support. The Council may apply for grants from
the public and private sector and is authorized to accept

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grants, gifts, and donations, which shall be deposited into
the Women's Business Ownership Fund.
(Source: P.A. 99-233, eff. 8-3-15.)
(20 ILCS 5060/15 rep.)
Section 5-25. The Women's Business Ownership Act of 2015
is amended by repealing Section 15.
Section 5-30. The State Finance Act is amended by changing
Section 5.270 as follows:
(30 ILCS 105/5.270) (from Ch. 127, par. 141.270)
Sec. 5.270. The CDLIS/AAMVAnet/NMVTIS Trust Fund
(Commercial Driver's License Information System/American
Association of Motor Vehicle Administrators network/National
Motor Vehicle Title Information Service Trust Fund).
(Source: P.A. 98-177, eff. 1-1-14.)
(30 ILCS 105/5.637 rep.)
(30 ILCS 105/5.706 rep.)
(30 ILCS 105/5.728 rep.)
(30 ILCS 105/5.869 rep.)
(30 ILCS 105/5.878 rep.)
Section 5-35. The State Finance Act is amended by
repealing Sections 5.637, 5.706, 5.728, 5.869, and 5.878.

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(30 ILCS 186/Act rep.)
Section 5-40. The Emergency Budget Implementation Act of
Fiscal Year 2010 is repealed.
(105 ILCS 124/Act rep.)
Section 5-45. The Farm Fresh Schools Program Act is
repealed.
Section 5-50. The Illinois Insurance Code is amended by
changing Sections 511.111 and 513b6 as follows:
(215 ILCS 5/511.111) (from Ch. 73, par. 1065.58-111)
(Section scheduled to be repealed on January 1, 2027)
Sec. 511.111. Insurance Producer Administration Fund. All
fees and fines paid to and collected by the Director under this
Article shall be paid promptly after receipt thereof, together
with a detailed statement of such fees, into a special fund in
the State Treasury to be known as the Insurance Producer
Administration Fund. The monies deposited into the Insurance
Producer Administration Fund shall be used only for payment of
the expenses of the Department and shall be appropriated as
otherwise provided by law for the payment of such expenses.
Moneys in the Insurance Producer Administration Fund may be
transferred to the Professions Indirect Cost Fund, as
authorized under Section 2105-300 of the Department of
Professional Regulation Law of the Civil Administrative Code

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of Illinois.
(Source: P.A. 98-463, eff. 8-16-13.)
(215 ILCS 5/513b6)
Sec. 513b6. Insurance Producer Administration Fund. All
fees and fines paid to and collected by the Director under this
Article shall be paid promptly after receipt thereof, together
with a detailed statement of such fees, into the Insurance
Producer Administration Fund. The moneys deposited into the
Insurance Producer Administration Fund may be transferred to
the Professions Indirect Cost Fund, as authorized under
Section 2105-300 of the Department of Professional Regulation
Law of the Civil Administrative Code of Illinois.
(Source: P.A. 101-452, eff. 1-1-20.)
Section 5-55. The Illinois Public Aid Code is amended by
changing Sections 5C-7 and 12-4.50 as follows:
(305 ILCS 5/5C-7) (from Ch. 23, par. 5C-7)
Sec. 5C-7. Care Provider Fund for Persons with a
Developmental Disability.
(a) There is created in the State Treasury the Care
Provider Fund for Persons with a Developmental Disability.
Interest earned by the Fund shall be credited to the Fund. The
Fund shall not be used to replace any moneys appropriated to
the Medicaid program by the General Assembly.

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(b) The Fund is created for the purpose of receiving and
disbursing assessment moneys in accordance with this Article.
Disbursements from the Fund shall be made only as follows:
(1) For payments to intermediate care facilities for
persons with a developmental disability under Title XIX of
the Social Security Act and Article V of this Code.
(2) For the reimbursement of moneys collected by the
Illinois Department through error or mistake, and to make
required payments under Section 5-4.28(a)(1) of this Code
if there are no moneys available for such payments in the
Medicaid Provider for Persons with a Developmental
Disability Participation Fee Trust Fund.
(3) For payment of administrative expenses incurred by
the Department of Human Services or its agent or the
Illinois Department or its agent in performing the
activities authorized by this Article.
(4) For payments of any amounts which are reimbursable
to the federal government for payments from this Fund
which are required to be paid by State warrant.
(5) For making transfers to the General Obligation
Bond Retirement and Interest Fund as those transfers are
authorized in the proceedings authorizing debt under the
Short Term Borrowing Act, but transfers made under this
paragraph (5) shall not exceed the principal amount of
debt issued in anticipation of the receipt by the State of
moneys to be deposited into the Fund.

HB3810 - 24 - LRB104 12145 SPS 22244 b
(6) For making refunds as required under Section 5C-10
of this Article.
Disbursements from the Fund, other than transfers to the
General Obligation Bond Retirement and Interest Fund, shall be
by warrants drawn by the State Comptroller upon receipt of
vouchers duly executed and certified by the Illinois
Department.
(c) The Fund shall consist of the following:
(1) All moneys collected or received by the Illinois
Department from the care provider for persons with a
developmental disability assessment imposed by this
Article.
(2) All federal matching funds received by the
Illinois Department as a result of expenditures made by
the Illinois Department that are attributable to moneys
deposited in the Fund.
(3) Any interest or penalty levied in conjunction with
the administration of this Article.
(4) (Blank). Any balance in the Medicaid Care Provider
for Persons With a Developmental Disability Participation
Fee Trust Fund in the State Treasury. The balance shall be
transferred to the Fund upon certification by the Illinois
Department to the State Comptroller that all of the
disbursements required by Section 5-4.21(b) of this Code
have been made.
(5) All other moneys received for the Fund from any

HB3810 - 25 - LRB104 12145 SPS 22244 b
other source, including interest earned thereon.
(Source: P.A. 98-463, eff. 8-16-13; 98-651, eff. 6-16-14;
99-143, eff. 7-27-15.)
(305 ILCS 5/12-4.50)
Sec. 12-4.50. Healthy Local Food Incentives Program.
(a) Legislative findings. Diet and other lifestyle choices
contribute to more than half of all deaths in Illinois. Health
risk factors include smoking, obesity, stress, nutrition, high
blood pressure, and alcohol and drug use. Illinois residents
should be encouraged to adopt diets and lifestyles that lead
to wellness. The State can help provide that encouragement by
funding wellness programs that enhance the health of Illinois
residents. Healthy local food incentives encourage wellness
among some of the most vulnerable residents of Illinois (those
whose incomes are below the poverty line and who often have
limited access to fresh, healthy, and affordable foods) by
doubling the purchasing power of LINK cardholders at farmers
markets across the State. The benefits of such a program
include: an increase in population health, Medicaid health
care cost savings, decreased incidence of preventable
diseases, increased revenue for Illinois small farmers, and
economic stimulus for the region.
(b) Definitions. As used in this Section:
"FINI eligible fruits and vegetables" means any variety of
fresh, canned, dried, or frozen whole or cut fruits and

HB3810 - 26 - LRB104 12145 SPS 22244 b
vegetables without added sugars, fats, or oils, and salt (i.e.
sodium), as defined by the Food Insecurity Nutrition Incentive
Grant Program administered by the United States Department of
Agriculture.
"LINK card" means an electronic benefits transfer card
issued by the Department of Human Services for the purpose of
enabling a user of the card to obtain SNAP benefits or cash.
"SNAP" means the federal Supplemental Nutrition Assistance
Program.
(c) The Department of Human Services shall establish a
Healthy Local Food Incentives Program to double the purchasing
power of Illinois residents with limited access to fresh
fruits and vegetables. The Healthy Local Food Incentives Fund
is created as a special fund in the State treasury for the
purpose of implementing the Healthy Local Food Incentives
Program. All moneys received pursuant to this Section shall be
deposited into the Healthy Local Food Incentives Fund.
(d) Subject to appropriation, the Department of Human
Services shall make an annual grant of $500,000 from the Fund
to a qualified Illinois non-profit organization or agency,
which shall be distributed to participating Illinois farmers
markets for the purpose of providing matching dollar
incentives (up to a specified amount) for the dollar value of
SNAP benefits spent on FINI eligible fruits and vegetables at
participating Illinois farmers markets and direct
producer-to-consumer venues.

HB3810 - 27 - LRB104 12145 SPS 22244 b
(e) The designated qualified non-profit organization or
agency shall have a demonstrated track record of:
(1) building a statewide network;
(2) designing and implementing successful healthy food
incentive programs that connect SNAP recipients with local
producers;
(3) implementing funds distribution and reporting
processes;
(4) providing training and technical assistance to
farmers markets;
(5) conducting community outreach and data collection;
and
(6) providing full accounting and administration of
funds distributed to farmers markets.
(f) 100% of the grant funds moneys deposited into the Fund
shall be distributed to participating Illinois farmers markets
for healthy local food incentives.
(g) Within 90 days after the end of a grant cycle, the
designated qualified non-profit organization or agency shall
submit a progress report to the Department of Human Services.
The progress report shall include the following information:
(1) the names and locations of Illinois farmers
markets and direct producer-to-consumer venues that
received funds distributed under the Program;
(2) the dollar amount of funds awarded to each
participating Illinois farmers market and direct

HB3810 - 28 - LRB104 12145 SPS 22244 b
producer-to-consumer venue;
(3) the dollar amount of SNAP benefits, and funds
provided under the Program, that were spent at Illinois
farmers markets participating in the Program, as well as
the dollar amount of any unspent funds available under the
Program;
(4) the number of SNAP transactions carried out
annually at participating Illinois farmers markets;
(5) the impact of the Program on increasing the
quantity of fresh fruits and vegetables consumed by SNAP
families, as determined by customer surveys.
(h) No later than December 31, 2017, the Department of
Human Services shall adopt rules to implement the provisions
of this Section.
(i) (Blank).
(Source: P.A. 99-928, eff. 1-20-17; 100-636, eff. 1-1-19.)
(305 ILCS 5/12-10.6a rep.)
Section 5-60. The Illinois Public Aid Code is amended by
repealing Section 12-10.6a.
Section 5-65. The Illinois Vehicle Code is amended by
changing Sections 2-119 and 6-118 as follows:
(625 ILCS 5/2-119) (from Ch. 95 1/2, par. 2-119)
Sec. 2-119. Disposition of fees and taxes.

HB3810 - 29 - LRB104 12145 SPS 22244 b
(a) All moneys received from Salvage Certificates shall be
deposited in the Common School Fund in the State treasury.
(b) Of the money collected for each certificate of title,
duplicate certificate of title, and corrected certificate of
title:
(1) $2.60 shall be deposited in the Park and
Conservation Fund;
(2) $0.65 shall be deposited in the Illinois Fisheries
Management Fund;
(3) $48 shall be disbursed under subsection (g) of
this Section;
(4) $4 shall be deposited into the Motor Vehicle
License Plate Fund;
(5) $30 shall be deposited into the Capital Projects
Fund; and
(6) $10 shall be deposited into the Secretary of State
Special Services Fund.
All remaining moneys collected for certificates of title,
and all moneys collected for filing of security interests,
shall be deposited in the General Revenue Fund.
The $20 collected for each delinquent vehicle registration
renewal fee shall be deposited into the General Revenue Fund.
The moneys deposited in the Park and Conservation Fund
under this Section shall be used for the acquisition and
development of bike paths as provided for in Section 805-420
of the Department of Natural Resources (Conservation) Law of

HB3810 - 30 - LRB104 12145 SPS 22244 b
the Civil Administrative Code of Illinois. The moneys
deposited into the Park and Conservation Fund under this
subsection shall not be subject to administrative charges or
chargebacks, unless otherwise authorized by this Code.
If the balance in the Motor Vehicle License Plate Fund
exceeds $40,000,000 on the last day of a calendar month, then
during the next calendar month, the $4 that otherwise would be
deposited in that fund shall instead be deposited into the
Road Fund.
(c) All moneys collected for that portion of a driver's
license fee designated for driver education under Section
6-118 shall be placed in the Drivers Education Fund in the
State treasury.
(d) Of the moneys collected as a registration fee for each
motorcycle, motor driven cycle, and moped, 27% shall be
deposited in the Cycle Rider Safety Training Fund.
(e) (Blank).
(f) Of the total money collected for a commercial
learner's permit (CLP) or original or renewal issuance of a
commercial driver's license (CDL) pursuant to the Uniform
Commercial Driver's License Act (UCDLA): (i) $6 of the total
fee for an original or renewal CDL, and $6 of the total CLP fee
when such permit is issued to any person holding a valid
Illinois driver's license, shall be paid into the
CDLIS/AAMVAnet/NMVTIS Trust Fund (Commercial Driver's License
Information System/American Association of Motor Vehicle

HB3810 - 31 - LRB104 12145 SPS 22244 b
Administrators network/National Motor Vehicle Title
Information Service Trust Fund) and shall be used for the
purposes provided in Section 6z-23 of the State Finance Act
and (ii) $20 of the total fee for an original or renewal CDL or
CLP shall be paid into the Motor Carrier Safety Inspection
Fund, which is hereby created as a special fund in the State
treasury, to be used by the Illinois State Police, subject to
appropriation, to hire additional officers to conduct motor
carrier safety inspections pursuant to Chapter 18b of this
Code.
(g) Of the moneys received by the Secretary of State as
registration fees or taxes, certificates of title, duplicate
certificates of title, corrected certificates of title, or as
payment of any other fee under this Code, when those moneys are
not otherwise distributed by this Code, 37% shall be deposited
into the State Construction Account Fund, and 63% shall be
deposited in the Road Fund. Moneys in the Road Fund shall be
used for the purposes provided in Section 8.3 of the State
Finance Act.
(h) (Blank).
(i) (Blank).
(j) (Blank).
(k) There is created in the State treasury a special fund
to be known as the Secretary of State Special License Plate
Fund. Money deposited into the Fund shall, subject to
appropriation, be used by the Office of the Secretary of State

HB3810 - 32 - LRB104 12145 SPS 22244 b
(i) to help defray plate manufacturing and plate processing
costs for the issuance and, when applicable, renewal of any
new or existing registration plates authorized under this Code
and (ii) for grants made by the Secretary of State to benefit
Illinois Veterans Home libraries.
(l) The Motor Vehicle Review Board Fund is created as a
special fund in the State treasury. Moneys deposited into the
Fund under paragraph (7) of subsection (b) of Section 5-101
and Section 5-109 shall, subject to appropriation, be used by
the Office of the Secretary of State to administer the Motor
Vehicle Review Board, including, without limitation, payment
of compensation and all necessary expenses incurred in
administering the Motor Vehicle Review Board under the Motor
Vehicle Franchise Act.
(m) Effective July 1, 1996, there is created in the State
treasury a special fund to be known as the Family
Responsibility Fund. Moneys deposited into the Fund shall,
subject to appropriation, be used by the Office of the
Secretary of State for the purpose of enforcing the Illinois
Safety and Family Financial Responsibility Law.
(n) The Illinois Fire Fighters' Memorial Fund is created
as a special fund in the State treasury. Moneys deposited into
the Fund shall, subject to appropriation, be used by the
Office of the State Fire Marshal for construction of the
Illinois Fire Fighters' Memorial to be located at the State
Capitol grounds in Springfield, Illinois. Upon the completion

HB3810 - 33 - LRB104 12145 SPS 22244 b
of the Memorial, moneys in the Fund shall be used in accordance
with Section 3-634.
(o) Of the money collected for each certificate of title
for all-terrain vehicles and off-highway motorcycles, $17
shall be deposited into the Off-Highway Vehicle Trails Fund.
(p) For audits conducted on or after July 1, 2003 pursuant
to Section 2-124(d) of this Code, 50% of the money collected as
audit fees shall be deposited into the General Revenue Fund.
(q) Beginning July 1, 2023, the additional fees imposed by
Public Act 103-8 in Sections 2-123, 3-821, and 6-118 shall be
deposited into the Secretary of State Special Services Fund.
(Source: P.A. 102-538, eff. 8-20-21; 103-8, eff. 7-1-23;
103-605, eff. 7-1-24.)
(625 ILCS 5/6-118)
Sec. 6-118. Fees.
(a) The fees for licenses and permits under this Article
are as follows:
Original 4-year driver's license......................$30
Original 8-year driver's license issued under
subsection (a-3) of Section 6-115.................$60
Original driver's license issued
to 18, 19, and 20 year olds....................... $5
All driver's licenses for persons
age 69 through age 80............................. $5
All driver's licenses for persons

HB3810 - 34 - LRB104 12145 SPS 22244 b
age 81 through age 86............................. $2
All driver's licenses for persons
age 87 or older....................................$0
Renewal 4-year driver's license (except for
applicants, age 69 and older).....................$30
Renewal 8-year driver's license issued under
subsection (a-3) of Section 6-115 (except
for applicants age 69 and older)..................$60
Original instruction permit issued to
persons (except those age 69 and older)
who do not hold or have not previously
held an Illinois instruction permit or
driver's license................................. $20
Instruction permit issued to any person
holding an Illinois driver's license
who wishes a change in classifications,
other than at the time of renewal................. $5
Any instruction permit issued to a person
age 69 and older.................................. $5
Instruction permit issued to any person,
under age 69, not currently holding a
valid Illinois driver's license or
instruction permit but who has
previously been issued either document
in Illinois...................................... $10
Restricted driving permit............................. $8

HB3810 - 35 - LRB104 12145 SPS 22244 b
Monitoring device driving permit..................... $8
Duplicate or corrected driver's license
or permit......................................... $5
Duplicate or corrected restricted
driving permit.................................... $5
Duplicate or corrected monitoring
device driving permit............................. $5
Duplicate driver's license or permit issued to
an active-duty member of the
United States Armed Forces,
the member's spouse, or
the dependent children living
with the member.................................. $0
Original or renewal M or L endorsement................ $5
SPECIAL FEES FOR COMMERCIAL DRIVER'S LICENSE
The fees for commercial driver licenses and permits
under Article V shall be as follows:
Commercial driver's license:
$6 for the CDLIS/AAMVAnet/NMVTIS Trust Fund;
(Commercial Driver's License Information
System/American Association of Motor Vehicle
Administrators network/National Motor Vehicle
Title Information Service Trust Fund);
$20 for the Motor Carrier Safety Inspection Fund;
$10 for the driver's license;
and $24 for the CDL:............................. $60

HB3810 - 36 - LRB104 12145 SPS 22244 b
Renewal commercial driver's license:
$6 for the CDLIS/AAMVAnet/NMVTIS Trust Fund;
$20 for the Motor Carrier Safety Inspection Fund;
$10 for the driver's license; and
$24 for the CDL:................................. $60
Commercial learner's permit
issued to any person holding a valid
Illinois driver's license for the
purpose of changing to a
CDL classification:
$6 for the CDLIS/AAMVAnet/NMVTIS Trust Fund;
$20 for the Motor Carrier Safety Inspection Fund; and
$24 for the CDL classification................... $50
Commercial learner's permit
issued to any person holding a valid
Illinois CDL for the purpose of
making a change in a classification,
endorsement or restriction........................ $5
CDL duplicate or corrected license.................... $5
In order to ensure the proper implementation of the
Uniform Commercial Driver License Act, Article V of this
Chapter, the Secretary of State is empowered to prorate the
$24 fee for the commercial driver's license proportionate to
the expiration date of the applicant's Illinois driver's
license.
The fee for any duplicate license or permit shall be

HB3810 - 37 - LRB104 12145 SPS 22244 b
waived for any person who presents the Secretary of State's
office with a police report showing that his license or permit
was stolen.
The fee for any duplicate license or permit shall be
waived for any person age 60 or older whose driver's license or
permit has been lost or stolen.
No additional fee shall be charged for a driver's license,
or for a commercial driver's license, when issued to the
holder of an instruction permit for the same classification or
type of license who becomes eligible for such license.
The fee for a restricted driving permit under this
subsection (a) shall be imposed annually until the expiration
of the permit.
(a-5) The fee for a driver's record or data contained
therein is $20 and shall be disbursed as set forth in
subsection (k) of Section 2-123 of this Code.
(b) Any person whose license or privilege to operate a
motor vehicle in this State has been suspended or revoked
under Section 3-707, any provision of Chapter 6, Chapter 11,
or Section 7-205, 7-303, or 7-702 of the Illinois Safety and
Family Financial Responsibility Law of this Code, shall in
addition to any other fees required by this Code, pay a
reinstatement fee as follows:
Suspension under Section 3-707..................... $100
Suspension under Section 11-1431....................$100
Summary suspension under Section 11-501.1...........$250

HB3810 - 38 - LRB104 12145 SPS 22244 b
Suspension under Section 11-501.9...................$250
Summary revocation under Section 11-501.1............$500
Other suspension......................................$70
Revocation...........................................$500
However, any person whose license or privilege to operate
a motor vehicle in this State has been suspended or revoked for
a second or subsequent time for a violation of Section 11-501,
11-501.1, or 11-501.9 of this Code or a similar provision of a
local ordinance or a similar out-of-state offense or Section
9-3 of the Criminal Code of 1961 or the Criminal Code of 2012
and each suspension or revocation was for a violation of
Section 11-501, 11-501.1, or 11-501.9 of this Code or a
similar provision of a local ordinance or a similar
out-of-state offense or Section 9-3 of the Criminal Code of
1961 or the Criminal Code of 2012 shall pay, in addition to any
other fees required by this Code, a reinstatement fee as
follows:
Summary suspension under Section 11-501.1............$500
Suspension under Section 11-501.9...................$500
Summary revocation under Section 11-501.1............$500
Revocation...........................................$500
(c) All fees collected under the provisions of this
Chapter 6 shall be disbursed under subsection (g) of Section
2-119 of this Code, except as follows:
1. The following amounts shall be paid into the
Drivers Education Fund:

HB3810 - 39 - LRB104 12145 SPS 22244 b
(A) $16 of the $20 fee for an original driver's
instruction permit;
(B) one-sixth of the fee for an original driver's
license;
(C) one-sixth of the fee for a renewal driver's
license;
(D) $4 of the $8 fee for a restricted driving
permit; and
(E) $4 of the $8 fee for a monitoring device
driving permit.
2. $30 of the $250 fee for reinstatement of a license
summarily suspended under Section 11-501.1 or suspended
under Section 11-501.9 shall be deposited into the Drunk
and Drugged Driving Prevention Fund. However, for a person
whose license or privilege to operate a motor vehicle in
this State has been suspended or revoked for a second or
subsequent time for a violation of Section 11-501,
11-501.1, or 11-501.9 of this Code or Section 9-3 of the
Criminal Code of 1961 or the Criminal Code of 2012, $190 of
the $500 fee for reinstatement of a license summarily
suspended under Section 11-501.1 or suspended under
Section 11-501.9, and $190 of the $500 fee for
reinstatement of a revoked license shall be deposited into
the Drunk and Drugged Driving Prevention Fund. $190 of the
$500 fee for reinstatement of a license summarily revoked
pursuant to Section 11-501.1 shall be deposited into the

HB3810 - 40 - LRB104 12145 SPS 22244 b
Drunk and Drugged Driving Prevention Fund.
3. $6 of the original or renewal fee for a commercial
driver's license and $6 of the commercial learner's permit
fee when the permit is issued to any person holding a valid
Illinois driver's license, shall be paid into the
CDLIS/AAMVAnet/NMVTIS Trust Fund.
4. $30 of the $70 fee for reinstatement of a license
suspended under the Illinois Safety and Family Financial
Responsibility Law shall be paid into the Family
Responsibility Fund.
5. The $5 fee for each original or renewal M or L
endorsement shall be deposited into the Cycle Rider Safety
Training Fund.
6. $20 of any original or renewal fee for a commercial
driver's license or commercial learner's permit shall be
paid into the Motor Carrier Safety Inspection Fund.
7. The following amounts shall be paid into the
General Revenue Fund:
(A) $190 of the $250 reinstatement fee for a
summary suspension under Section 11-501.1 or a
suspension under Section 11-501.9;
(B) $40 of the $70 reinstatement fee for any other
suspension provided in subsection (b) of this Section;
and
(C) $440 of the $500 reinstatement fee for a first
offense revocation and $310 of the $500 reinstatement

HB3810 - 41 - LRB104 12145 SPS 22244 b
fee for a second or subsequent revocation.
8. Fees collected under paragraph (4) of subsection
(d) and subsection (h) of Section 6-205 of this Code;
subparagraph (C) of paragraph 3 of subsection (c) of
Section 6-206 of this Code; and paragraph (4) of
subsection (a) of Section 6-206.1 of this Code, shall be
paid into the funds set forth in those Sections.
(d) All of the proceeds of the additional fees imposed by
Public Act 96-34 this amendatory Act of the 96th General
Assembly shall be deposited into the Capital Projects Fund.
(e) The additional fees imposed by Public Act 96-38 this
amendatory Act of the 96th General Assembly shall become
effective 90 days after becoming law. The additional fees
imposed by Public Act 103-8 this amendatory Act of the 103rd
General Assembly shall become effective July 1, 2023 and shall
be paid into the Secretary of State Special Services Fund.
(f) As used in this Section, "active-duty member of the
United States Armed Forces" means a member of the Armed
Services or Reserve Forces of the United States or a member of
the Illinois National Guard who is called to active duty
pursuant to an executive order of the President of the United
States, an act of the Congress of the United States, or an
order of the Governor.
(Source: P.A. 103-8, eff. 7-1-23; 103-605, eff. 7-1-24;
103-872, eff. 1-1-25; revised 11-26-24.)

HB3810 - 42 - LRB104 12145 SPS 22244 b
(805 ILCS 8/5-6 rep.)
Section 5-70. The Franchise Tax and License Fee Amnesty
Act of 2007 is amended by repealing Section 5-6.
Section 5-75. The Day and Temporary Labor Services Act is
amended by changing Section 80 as follows:
(820 ILCS 175/80)
Sec. 80. Child Labor and Day and Temporary Labor Services
Enforcement Fund. All moneys received as fees and civil
penalties under this Act shall be deposited into the Child
Labor and Day and Temporary Labor Services Enforcement Fund
and may be used for the purposes set forth in Section 75 17.3
of the Child Labor Law of 2024.
(Source: P.A. 98-463, eff. 8-16-13.)
Section 5-80. The Unemployment Insurance Act is amended by
changing Section 1403 as follows:
(820 ILCS 405/1403) (from Ch. 48, par. 553)
Sec. 1403. Financing benefits paid to state employees.
Benefits paid to individuals with respect to whom this State
or any of its wholly owned instrumentalities is the last
employer as provided in Section 1502.1 shall be financed by
appropriations to the Department of Employment Security.
The State Treasurer shall be liable on his general

HB3810 - 43 - LRB104 12145 SPS 22244 b
official bond for the faithful performance of his duties with
regard to such moneys as may come into his hands by virtue of
this Section. Such liability on his official bond shall exist
in addition to the liability upon any separate bond given by
him. All sums recovered for losses sustained by the clearing
account herein described shall be deposited therein.
In lieu of contributions required of other employers under
this Act, the State Treasurer shall transfer to and deposit in
the clearing account an amount equal to 100% of regular
benefits, including dependents' allowances, and 100% of
extended benefits, including dependents' allowances paid to an
individual, but only if the State: (a) is the last employer as
provided in Section 1502.1 and (b) paid, to the individual
receiving benefits, wages for insured work during his base
period. If the State meets the requirements of (a) but not (b),
it shall be required to make payments in an amount equal to 50%
of regular benefits, including dependents' allowances, and 50%
of extended benefits, including dependents' allowances, paid
to an individual.
Transfers On and after July 1, 2005, transfers to the
clearing account pursuant to this Section shall be made
directly from such funds and accounts as the appropriations to
the Department authorize, as designated by the Director. On
July 1, 2005, or as soon thereafter as may be reasonably
practicable, all remaining funds in the State Employees'
Unemployment Benefit Fund shall be transferred to the clearing

HB3810 - 44 - LRB104 12145 SPS 22244 b
account, and, upon the transfer of those funds, the State
Employees' Unemployment Benefit Fund is abolished.
The Director shall ascertain the amount to be so
transferred and deposited by the State Treasurer as soon as
practicable after the end of each calendar quarter. The
provisions of paragraphs 4 and 5 of Section 1404B shall be
applicable to a determination of the amount to be so
transferred and deposited. Such deposit shall be made by the
State Treasurer at such times and in such manner as the
Director may determine and direct.
Every department, institution, agency and instrumentality
of the State of Illinois shall make available to the Director
such information with respect to any individual who has
performed insured work for it as the Director may find
practicable and necessary for the determination of such
individual's rights under this Act. Each such department,
institution, agency and instrumentality shall file such
reports with the Director as he may by regulation prescribe.
(Source: P.A. 94-233, eff. 7-14-05.)
Article 10.
(30 ILCS 105/5.239 rep.)
(30 ILCS 105/6z-16 rep.)
Section 10-5. The State Finance Act is amended by
repealing Sections 5.239 and 6z-16.

HB3810 - 45 - LRB104 12145 SPS 22244 b
Section 10-10. The Use Tax Act is amended by changing
Section 9 as follows:
(35 ILCS 105/9)
Sec. 9. Except as to motor vehicles, watercraft, aircraft,
and trailers that are required to be registered with an agency
of this State, each retailer required or authorized to collect
the tax imposed by this Act shall pay to the Department the
amount of such tax (except as otherwise provided) at the time
when he is required to file his return for the period during
which such tax was collected, less a discount of 2.1% prior to
January 1, 1990, and 1.75% on and after January 1, 1990, or $5
per calendar year, whichever is greater, which is allowed to
reimburse the retailer for expenses incurred in collecting the
tax, keeping records, preparing and filing returns, remitting
the tax and supplying data to the Department on request.
Beginning with returns due on or after January 1, 2025, the
discount allowed in this Section, the Retailers' Occupation
Tax Act, the Service Occupation Tax Act, and the Service Use
Tax Act, including any local tax administered by the
Department and reported on the same return, shall not exceed
$1,000 per month in the aggregate for returns other than
transaction returns filed during the month. When determining
the discount allowed under this Section, retailers shall
include the amount of tax that would have been due at the 6.25%

HB3810 - 46 - LRB104 12145 SPS 22244 b
rate but for the 1.25% rate imposed on sales tax holiday items
under Public Act 102-700. The discount under this Section is
not allowed for the 1.25% portion of taxes paid on aviation
fuel that is subject to the revenue use requirements of 49
U.S.C. 47107(b) and 49 U.S.C. 47133. When determining the
discount allowed under this Section, retailers shall include
the amount of tax that would have been due at the 1% rate but
for the 0% rate imposed under Public Act 102-700. In the case
of retailers who report and pay the tax on a transaction by
transaction basis, as provided in this Section, such discount
shall be taken with each such tax remittance instead of when
such retailer files his periodic return, but, beginning with
returns due on or after January 1, 2025, the discount allowed
under this Section and the Retailers' Occupation Tax Act,
including any local tax administered by the Department and
reported on the same transaction return, shall not exceed
$1,000 per month for all transaction returns filed during the
month. The discount allowed under this Section is allowed only
for returns that are filed in the manner required by this Act.
The Department may disallow the discount for retailers whose
certificate of registration is revoked at the time the return
is filed, but only if the Department's decision to revoke the
certificate of registration has become final. A retailer need
not remit that part of any tax collected by him to the extent
that he is required to remit and does remit the tax imposed by
the Retailers' Occupation Tax Act, with respect to the sale of

HB3810 - 47 - LRB104 12145 SPS 22244 b
the same property.
Where such tangible personal property is sold under a
conditional sales contract, or under any other form of sale
wherein the payment of the principal sum, or a part thereof, is
extended beyond the close of the period for which the return is
filed, the retailer, in collecting the tax (except as to motor
vehicles, watercraft, aircraft, and trailers that are required
to be registered with an agency of this State), may collect for
each tax return period only the tax applicable to that part of
the selling price actually received during such tax return
period.
In the case of leases, except as otherwise provided in
this Act, the lessor, in collecting the tax, may collect for
each tax return period only the tax applicable to that part of
the selling price actually received during such tax return
period.
Except as provided in this Section, on or before the
twentieth day of each calendar month, such retailer shall file
a return for the preceding calendar month. Such return shall
be filed on forms prescribed by the Department and shall
furnish such information as the Department may reasonably
require. The return shall include the gross receipts on food
for human consumption that is to be consumed off the premises
where it is sold (other than alcoholic beverages, food
consisting of or infused with adult use cannabis, soft drinks,
and food that has been prepared for immediate consumption)

HB3810 - 48 - LRB104 12145 SPS 22244 b
which were received during the preceding calendar month,
quarter, or year, as appropriate, and upon which tax would
have been due but for the 0% rate imposed under Public Act
102-700. The return shall also include the amount of tax that
would have been due on food for human consumption that is to be
consumed off the premises where it is sold (other than
alcoholic beverages, food consisting of or infused with adult
use cannabis, soft drinks, and food that has been prepared for
immediate consumption) but for the 0% rate imposed under
Public Act 102-700.
On and after January 1, 2018, except for returns required
to be filed prior to January 1, 2023 for motor vehicles,
watercraft, aircraft, and trailers that are required to be
registered with an agency of this State, with respect to
retailers whose annual gross receipts average $20,000 or more,
all returns required to be filed pursuant to this Act shall be
filed electronically. On and after January 1, 2023, with
respect to retailers whose annual gross receipts average
$20,000 or more, all returns required to be filed pursuant to
this Act, including, but not limited to, returns for motor
vehicles, watercraft, aircraft, and trailers that are required
to be registered with an agency of this State, shall be filed
electronically. Retailers who demonstrate that they do not
have access to the Internet or demonstrate hardship in filing
electronically may petition the Department to waive the
electronic filing requirement.

HB3810 - 49 - LRB104 12145 SPS 22244 b
The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter. The
taxpayer shall also file a return with the Department for each
of the first two months of each calendar quarter, on or before
the twentieth day of the following calendar month, stating:
1. The name of the seller;
2. The address of the principal place of business from
which he engages in the business of selling tangible
personal property at retail in this State;
3. The total amount of taxable receipts received by
him during the preceding calendar month from sales of
tangible personal property by him during such preceding
calendar month, including receipts from charge and time
sales, but less all deductions allowed by law;
4. The amount of credit provided in Section 2d of this
Act;
5. The amount of tax due;
5-5. The signature of the taxpayer; and
6. Such other reasonable information as the Department
may require.
Each retailer required or authorized to collect the tax
imposed by this Act on aviation fuel sold at retail in this
State during the preceding calendar month shall, instead of
reporting and paying tax on aviation fuel as otherwise

HB3810 - 50 - LRB104 12145 SPS 22244 b
required by this Section, report and pay such tax on a separate
aviation fuel tax return. The requirements related to the
return shall be as otherwise provided in this Section.
Notwithstanding any other provisions of this Act to the
contrary, retailers collecting tax on aviation fuel shall file
all aviation fuel tax returns and shall make all aviation fuel
tax payments by electronic means in the manner and form
required by the Department. For purposes of this Section,
"aviation fuel" means jet fuel and aviation gasoline.
If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to be
due on the return shall be deemed assessed.
Notwithstanding any other provision of this Act to the
contrary, retailers subject to tax on cannabis shall file all
cannabis tax returns and shall make all cannabis tax payments
by electronic means in the manner and form required by the
Department.
Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who has
an average monthly tax liability of $100,000 or more shall
make all payments required by rules of the Department by
electronic funds transfer. Beginning October 1, 1995, a
taxpayer who has an average monthly tax liability of $50,000

HB3810 - 51 - LRB104 12145 SPS 22244 b
or more shall make all payments required by rules of the
Department by electronic funds transfer. Beginning October 1,
2000, a taxpayer who has an annual tax liability of $200,000 or
more shall make all payments required by rules of the
Department by electronic funds transfer. The term "annual tax
liability" shall be the sum of the taxpayer's liabilities
under this Act, and under all other State and local occupation
and use tax laws administered by the Department, for the
immediately preceding calendar year. The term "average monthly
tax liability" means the sum of the taxpayer's liabilities
under this Act, and under all other State and local occupation
and use tax laws administered by the Department, for the
immediately preceding calendar year divided by 12. Beginning
on October 1, 2002, a taxpayer who has a tax liability in the
amount set forth in subsection (b) of Section 2505-210 of the
Department of Revenue Law shall make all payments required by
rules of the Department by electronic funds transfer.
Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make
payments by electronic funds transfer. All taxpayers required
to make payments by electronic funds transfer shall make those
payments for a minimum of one year beginning on October 1.
Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
All taxpayers required to make payment by electronic funds

HB3810 - 52 - LRB104 12145 SPS 22244 b
transfer and any taxpayers authorized to voluntarily make
payments by electronic funds transfer shall make those
payments in the manner authorized by the Department.
The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
Before October 1, 2000, if the taxpayer's average monthly
tax liability to the Department under this Act, the Retailers'
Occupation Tax Act, the Service Occupation Tax Act, the
Service Use Tax Act was $10,000 or more during the preceding 4
complete calendar quarters, he shall file a return with the
Department each month by the 20th day of the month next
following the month during which such tax liability is
incurred and shall make payments to the Department on or
before the 7th, 15th, 22nd and last day of the month during
which such liability is incurred. On and after October 1,
2000, if the taxpayer's average monthly tax liability to the
Department under this Act, the Retailers' Occupation Tax Act,
the Service Occupation Tax Act, and the Service Use Tax Act was
$20,000 or more during the preceding 4 complete calendar
quarters, he shall file a return with the Department each
month by the 20th day of the month next following the month
during which such tax liability is incurred and shall make
payment to the Department on or before the 7th, 15th, 22nd and
last day of the month during which such liability is incurred.
If the month during which such tax liability is incurred began

HB3810 - 53 - LRB104 12145 SPS 22244 b
prior to January 1, 1985, each payment shall be in an amount
equal to 1/4 of the taxpayer's actual liability for the month
or an amount set by the Department not to exceed 1/4 of the
average monthly liability of the taxpayer to the Department
for the preceding 4 complete calendar quarters (excluding the
month of highest liability and the month of lowest liability
in such 4 quarter period). If the month during which such tax
liability is incurred begins on or after January 1, 1985, and
prior to January 1, 1987, each payment shall be in an amount
equal to 22.5% of the taxpayer's actual liability for the
month or 27.5% of the taxpayer's liability for the same
calendar month of the preceding year. If the month during
which such tax liability is incurred begins on or after
January 1, 1987, and prior to January 1, 1988, each payment
shall be in an amount equal to 22.5% of the taxpayer's actual
liability for the month or 26.25% of the taxpayer's liability
for the same calendar month of the preceding year. If the month
during which such tax liability is incurred begins on or after
January 1, 1988, and prior to January 1, 1989, or begins on or
after January 1, 1996, each payment shall be in an amount equal
to 22.5% of the taxpayer's actual liability for the month or
25% of the taxpayer's liability for the same calendar month of
the preceding year. If the month during which such tax
liability is incurred begins on or after January 1, 1989, and
prior to January 1, 1996, each payment shall be in an amount
equal to 22.5% of the taxpayer's actual liability for the

HB3810 - 54 - LRB104 12145 SPS 22244 b
month or 25% of the taxpayer's liability for the same calendar
month of the preceding year or 100% of the taxpayer's actual
liability for the quarter monthly reporting period. The amount
of such quarter monthly payments shall be credited against the
final tax liability of the taxpayer's return for that month.
Before October 1, 2000, once applicable, the requirement of
the making of quarter monthly payments to the Department shall
continue until such taxpayer's average monthly liability to
the Department during the preceding 4 complete calendar
quarters (excluding the month of highest liability and the
month of lowest liability) is less than $9,000, or until such
taxpayer's average monthly liability to the Department as
computed for each calendar quarter of the 4 preceding complete
calendar quarter period is less than $10,000. However, if a
taxpayer can show the Department that a substantial change in
the taxpayer's business has occurred which causes the taxpayer
to anticipate that his average monthly tax liability for the
reasonably foreseeable future will fall below the $10,000
threshold stated above, then such taxpayer may petition the
Department for change in such taxpayer's reporting status. On
and after October 1, 2000, once applicable, the requirement of
the making of quarter monthly payments to the Department shall
continue until such taxpayer's average monthly liability to
the Department during the preceding 4 complete calendar
quarters (excluding the month of highest liability and the
month of lowest liability) is less than $19,000 or until such

HB3810 - 55 - LRB104 12145 SPS 22244 b
taxpayer's average monthly liability to the Department as
computed for each calendar quarter of the 4 preceding complete
calendar quarter period is less than $20,000. However, if a
taxpayer can show the Department that a substantial change in
the taxpayer's business has occurred which causes the taxpayer
to anticipate that his average monthly tax liability for the
reasonably foreseeable future will fall below the $20,000
threshold stated above, then such taxpayer may petition the
Department for a change in such taxpayer's reporting status.
The Department shall change such taxpayer's reporting status
unless it finds that such change is seasonal in nature and not
likely to be long term. Quarter monthly payment status shall
be determined under this paragraph as if the rate reduction to
1.25% in Public Act 102-700 on sales tax holiday items had not
occurred. For quarter monthly payments due on or after July 1,
2023 and through June 30, 2024, "25% of the taxpayer's
liability for the same calendar month of the preceding year"
shall be determined as if the rate reduction to 1.25% in Public
Act 102-700 on sales tax holiday items had not occurred.
Quarter monthly payment status shall be determined under this
paragraph as if the rate reduction to 0% in Public Act 102-700
on food for human consumption that is to be consumed off the
premises where it is sold (other than alcoholic beverages,
food consisting of or infused with adult use cannabis, soft
drinks, and food that has been prepared for immediate
consumption) had not occurred. For quarter monthly payments

HB3810 - 56 - LRB104 12145 SPS 22244 b
due under this paragraph on or after July 1, 2023 and through
June 30, 2024, "25% of the taxpayer's liability for the same
calendar month of the preceding year" shall be determined as
if the rate reduction to 0% in Public Act 102-700 had not
occurred. If any such quarter monthly payment is not paid at
the time or in the amount required by this Section, then the
taxpayer shall be liable for penalties and interest on the
difference between the minimum amount due and the amount of
such quarter monthly payment actually and timely paid, except
insofar as the taxpayer has previously made payments for that
month to the Department in excess of the minimum payments
previously due as provided in this Section. The Department
shall make reasonable rules and regulations to govern the
quarter monthly payment amount and quarter monthly payment
dates for taxpayers who file on other than a calendar monthly
basis.
If any such payment provided for in this Section exceeds
the taxpayer's liabilities under this Act, the Retailers'
Occupation Tax Act, the Service Occupation Tax Act and the
Service Use Tax Act, as shown by an original monthly return,
the Department shall issue to the taxpayer a credit memorandum
no later than 30 days after the date of payment, which
memorandum may be submitted by the taxpayer to the Department
in payment of tax liability subsequently to be remitted by the
taxpayer to the Department or be assigned by the taxpayer to a
similar taxpayer under this Act, the Retailers' Occupation Tax

HB3810 - 57 - LRB104 12145 SPS 22244 b
Act, the Service Occupation Tax Act or the Service Use Tax Act,
in accordance with reasonable rules and regulations to be
prescribed by the Department, except that if such excess
payment is shown on an original monthly return and is made
after December 31, 1986, no credit memorandum shall be issued,
unless requested by the taxpayer. If no such request is made,
the taxpayer may credit such excess payment against tax
liability subsequently to be remitted by the taxpayer to the
Department under this Act, the Retailers' Occupation Tax Act,
the Service Occupation Tax Act or the Service Use Tax Act, in
accordance with reasonable rules and regulations prescribed by
the Department. If the Department subsequently determines that
all or any part of the credit taken was not actually due to the
taxpayer, the taxpayer's vendor's discount shall be reduced,
if necessary, to reflect the difference between the credit
taken and that actually due, and the taxpayer shall be liable
for penalties and interest on such difference.
If the retailer is otherwise required to file a monthly
return and if the retailer's average monthly tax liability to
the Department does not exceed $200, the Department may
authorize his returns to be filed on a quarter annual basis,
with the return for January, February, and March of a given
year being due by April 20 of such year; with the return for
April, May and June of a given year being due by July 20 of
such year; with the return for July, August and September of a
given year being due by October 20 of such year, and with the

HB3810 - 58 - LRB104 12145 SPS 22244 b
return for October, November and December of a given year
being due by January 20 of the following year.
If the retailer is otherwise required to file a monthly or
quarterly return and if the retailer's average monthly tax
liability to the Department does not exceed $50, the
Department may authorize his returns to be filed on an annual
basis, with the return for a given year being due by January 20
of the following year.
Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as
monthly returns.
Notwithstanding any other provision in this Act concerning
the time within which a retailer may file his return, in the
case of any retailer who ceases to engage in a kind of business
which makes him responsible for filing returns under this Act,
such retailer shall file a final return under this Act with the
Department not more than one month after discontinuing such
business.
In addition, with respect to motor vehicles, watercraft,
aircraft, and trailers that are required to be registered with
an agency of this State, except as otherwise provided in this
Section, every retailer selling this kind of tangible personal
property shall file, with the Department, upon a form to be
prescribed and supplied by the Department, a separate return
for each such item of tangible personal property which the
retailer sells, except that if, in the same transaction, (i) a

HB3810 - 59 - LRB104 12145 SPS 22244 b
retailer of aircraft, watercraft, motor vehicles or trailers
transfers more than one aircraft, watercraft, motor vehicle or
trailer to another aircraft, watercraft, motor vehicle or
trailer retailer for the purpose of resale or (ii) a retailer
of aircraft, watercraft, motor vehicles, or trailers transfers
more than one aircraft, watercraft, motor vehicle, or trailer
to a purchaser for use as a qualifying rolling stock as
provided in Section 3-55 of this Act, then that seller may
report the transfer of all the aircraft, watercraft, motor
vehicles or trailers involved in that transaction to the
Department on the same uniform invoice-transaction reporting
return form. For purposes of this Section, "watercraft" means
a Class 2, Class 3, or Class 4 watercraft as defined in Section
3-2 of the Boat Registration and Safety Act, a personal
watercraft, or any boat equipped with an inboard motor.
In addition, with respect to motor vehicles, watercraft,
aircraft, and trailers that are required to be registered with
an agency of this State, every person who is engaged in the
business of leasing or renting such items and who, in
connection with such business, sells any such item to a
retailer for the purpose of resale is, notwithstanding any
other provision of this Section to the contrary, authorized to
meet the return-filing requirement of this Act by reporting
the transfer of all the aircraft, watercraft, motor vehicles,
or trailers transferred for resale during a month to the
Department on the same uniform invoice-transaction reporting

HB3810 - 60 - LRB104 12145 SPS 22244 b
return form on or before the 20th of the month following the
month in which the transfer takes place. Notwithstanding any
other provision of this Act to the contrary, all returns filed
under this paragraph must be filed by electronic means in the
manner and form as required by the Department.
The transaction reporting return in the case of motor
vehicles or trailers that are required to be registered with
an agency of this State, shall be the same document as the
Uniform Invoice referred to in Section 5-402 of the Illinois
Vehicle Code and must show the name and address of the seller;
the name and address of the purchaser; the amount of the
selling price including the amount allowed by the retailer for
traded-in property, if any; the amount allowed by the retailer
for the traded-in tangible personal property, if any, to the
extent to which Section 2 of this Act allows an exemption for
the value of traded-in property; the balance payable after
deducting such trade-in allowance from the total selling
price; the amount of tax due from the retailer with respect to
such transaction; the amount of tax collected from the
purchaser by the retailer on such transaction (or satisfactory
evidence that such tax is not due in that particular instance,
if that is claimed to be the fact); the place and date of the
sale; a sufficient identification of the property sold; such
other information as is required in Section 5-402 of the
Illinois Vehicle Code, and such other information as the
Department may reasonably require.

HB3810 - 61 - LRB104 12145 SPS 22244 b
The transaction reporting return in the case of watercraft
and aircraft must show the name and address of the seller; the
name and address of the purchaser; the amount of the selling
price including the amount allowed by the retailer for
traded-in property, if any; the amount allowed by the retailer
for the traded-in tangible personal property, if any, to the
extent to which Section 2 of this Act allows an exemption for
the value of traded-in property; the balance payable after
deducting such trade-in allowance from the total selling
price; the amount of tax due from the retailer with respect to
such transaction; the amount of tax collected from the
purchaser by the retailer on such transaction (or satisfactory
evidence that such tax is not due in that particular instance,
if that is claimed to be the fact); the place and date of the
sale, a sufficient identification of the property sold, and
such other information as the Department may reasonably
require.
Such transaction reporting return shall be filed not later
than 20 days after the date of delivery of the item that is
being sold, but may be filed by the retailer at any time sooner
than that if he chooses to do so. The transaction reporting
return and tax remittance or proof of exemption from the tax
that is imposed by this Act may be transmitted to the
Department by way of the State agency with which, or State
officer with whom, the tangible personal property must be
titled or registered (if titling or registration is required)

HB3810 - 62 - LRB104 12145 SPS 22244 b
if the Department and such agency or State officer determine
that this procedure will expedite the processing of
applications for title or registration.
With each such transaction reporting return, the retailer
shall remit the proper amount of tax due (or shall submit
satisfactory evidence that the sale is not taxable if that is
the case), to the Department or its agents, whereupon the
Department shall issue, in the purchaser's name, a tax receipt
(or a certificate of exemption if the Department is satisfied
that the particular sale is tax exempt) which such purchaser
may submit to the agency with which, or State officer with
whom, he must title or register the tangible personal property
that is involved (if titling or registration is required) in
support of such purchaser's application for an Illinois
certificate or other evidence of title or registration to such
tangible personal property.
No retailer's failure or refusal to remit tax under this
Act precludes a user, who has paid the proper tax to the
retailer, from obtaining his certificate of title or other
evidence of title or registration (if titling or registration
is required) upon satisfying the Department that such user has
paid the proper tax (if tax is due) to the retailer. The
Department shall adopt appropriate rules to carry out the
mandate of this paragraph.
If the user who would otherwise pay tax to the retailer
wants the transaction reporting return filed and the payment

HB3810 - 63 - LRB104 12145 SPS 22244 b
of tax or proof of exemption made to the Department before the
retailer is willing to take these actions and such user has not
paid the tax to the retailer, such user may certify to the fact
of such delay by the retailer, and may (upon the Department
being satisfied of the truth of such certification) transmit
the information required by the transaction reporting return
and the remittance for tax or proof of exemption directly to
the Department and obtain his tax receipt or exemption
determination, in which event the transaction reporting return
and tax remittance (if a tax payment was required) shall be
credited by the Department to the proper retailer's account
with the Department, but without the vendor's discount
provided for in this Section being allowed. When the user pays
the tax directly to the Department, he shall pay the tax in the
same amount and in the same form in which it would be remitted
if the tax had been remitted to the Department by the retailer.
On and after January 1, 2025, with respect to the lease of
trailers, other than semitrailers as defined in Section 1-187
of the Illinois Vehicle Code, that are required to be
registered with an agency of this State and that are subject to
the tax on lease receipts under this Act, notwithstanding any
other provision of this Act to the contrary, for the purpose of
reporting and paying tax under this Act on those lease
receipts, lessors shall file returns in addition to and
separate from the transaction reporting return. Lessors shall
file those lease returns and make payment to the Department by

HB3810 - 64 - LRB104 12145 SPS 22244 b
electronic means on or before the 20th day of each month
following the month, quarter, or year, as applicable, in which
lease receipts were received. All lease receipts received by
the lessor from the lease of those trailers during the same
reporting period shall be reported and tax shall be paid on a
single return form to be prescribed by the Department.
Where a retailer collects the tax with respect to the
selling price of tangible personal property which he sells and
the purchaser thereafter returns such tangible personal
property and the retailer refunds the selling price thereof to
the purchaser, such retailer shall also refund, to the
purchaser, the tax so collected from the purchaser. When
filing his return for the period in which he refunds such tax
to the purchaser, the retailer may deduct the amount of the tax
so refunded by him to the purchaser from any other use tax
which such retailer may be required to pay or remit to the
Department, as shown by such return, if the amount of the tax
to be deducted was previously remitted to the Department by
such retailer. If the retailer has not previously remitted the
amount of such tax to the Department, he is entitled to no
deduction under this Act upon refunding such tax to the
purchaser.
Any retailer filing a return under this Section shall also
include (for the purpose of paying tax thereon) the total tax
covered by such return upon the selling price of tangible
personal property purchased by him at retail from a retailer,

HB3810 - 65 - LRB104 12145 SPS 22244 b
but as to which the tax imposed by this Act was not collected
from the retailer filing such return, and such retailer shall
remit the amount of such tax to the Department when filing such
return.
If experience indicates such action to be practicable, the
Department may prescribe and furnish a combination or joint
return which will enable retailers, who are required to file
returns hereunder and also under the Retailers' Occupation Tax
Act, to furnish all the return information required by both
Acts on the one form.
Where the retailer has more than one business registered
with the Department under separate registration under this
Act, such retailer may not file each return that is due as a
single return covering all such registered businesses, but
shall file separate returns for each such registered business.
Beginning January 1, 1990, each month the Department shall
pay into the State and Local Sales Tax Reform Fund, a special
fund in the State Treasury which is hereby created, the net
revenue realized for the preceding month from the 1% tax
imposed under this Act.
Beginning January 1, 1990, each month the Department shall
pay into the County and Mass Transit District Fund 4% of the
net revenue realized for the preceding month from the 6.25%
general rate on the selling price of tangible personal
property which is purchased outside Illinois at retail from a
retailer and which is titled or registered by an agency of this

HB3810 - 66 - LRB104 12145 SPS 22244 b
State's government.
Beginning January 1, 1990, each month the Department shall
pay into the State and Local Sales Tax Reform Fund, a special
fund in the State Treasury, 20% of the net revenue realized for
the preceding month from the 6.25% general rate on the selling
price of tangible personal property, other than (i) tangible
personal property which is purchased outside Illinois at
retail from a retailer and which is titled or registered by an
agency of this State's government and (ii) aviation fuel sold
on or after December 1, 2019. This exception for aviation fuel
only applies for so long as the revenue use requirements of 49
U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
For aviation fuel sold on or after December 1, 2019, each
month the Department shall pay into the State Aviation Program
Fund 20% of the net revenue realized for the preceding month
from the 6.25% general rate on the selling price of aviation
fuel, less an amount estimated by the Department to be
required for refunds of the 20% portion of the tax on aviation
fuel under this Act, which amount shall be deposited into the
Aviation Fuel Sales Tax Refund Fund. The Department shall only
pay moneys into the State Aviation Program Fund and the
Aviation Fuels Sales Tax Refund Fund under this Act for so long
as the revenue use requirements of 49 U.S.C. 47107(b) and 49
U.S.C. 47133 are binding on the State.
Beginning August 1, 2000, each month the Department shall
pay into the State and Local Sales Tax Reform Fund 100% of the

HB3810 - 67 - LRB104 12145 SPS 22244 b
net revenue realized for the preceding month from the 1.25%
rate on the selling price of motor fuel and gasohol. If, in any
month, the tax on sales tax holiday items, as defined in
Section 3-6, is imposed at the rate of 1.25%, then the
Department shall pay 100% of the net revenue realized for that
month from the 1.25% rate on the selling price of sales tax
holiday items into the State and Local Sales Tax Reform Fund.
Beginning January 1, 1990, each month the Department shall
pay into the Local Government Tax Fund 16% of the net revenue
realized for the preceding month from the 6.25% general rate
on the selling price of tangible personal property which is
purchased outside Illinois at retail from a retailer and which
is titled or registered by an agency of this State's
government.
Beginning October 1, 2009, each month the Department shall
pay into the Capital Projects Fund an amount that is equal to
an amount estimated by the Department to represent 80% of the
net revenue realized for the preceding month from the sale of
candy, grooming and hygiene products, and soft drinks that had
been taxed at a rate of 1% prior to September 1, 2009 but that
are now taxed at 6.25%.
Beginning July 1, 2011, each month the Department shall
pay into the Clean Air Act Permit Fund 80% of the net revenue
realized for the preceding month from the 6.25% general rate
on the selling price of sorbents used in Illinois in the
process of sorbent injection as used to comply with the

HB3810 - 68 - LRB104 12145 SPS 22244 b
Environmental Protection Act or the federal Clean Air Act, but
the total payment into the Clean Air Act Permit Fund under this
Act and the Retailers' Occupation Tax Act shall not exceed
$2,000,000 in any fiscal year.
Beginning July 1, 2013, each month the Department shall
pay into the Underground Storage Tank Fund from the proceeds
collected under this Act, the Service Use Tax Act, the Service
Occupation Tax Act, and the Retailers' Occupation Tax Act an
amount equal to the average monthly deficit in the Underground
Storage Tank Fund during the prior year, as certified annually
by the Illinois Environmental Protection Agency, but the total
payment into the Underground Storage Tank Fund under this Act,
the Service Use Tax Act, the Service Occupation Tax Act, and
the Retailers' Occupation Tax Act shall not exceed $18,000,000
in any State fiscal year. As used in this paragraph, the
"average monthly deficit" shall be equal to the difference
between the average monthly claims for payment by the fund and
the average monthly revenues deposited into the fund,
excluding payments made pursuant to this paragraph.
Beginning July 1, 2015, of the remainder of the moneys
received by the Department under this Act, the Service Use Tax
Act, the Service Occupation Tax Act, and the Retailers'
Occupation Tax Act, each month the Department shall deposit
$500,000 into the State Crime Laboratory Fund.
Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into the

HB3810 - 69 - LRB104 12145 SPS 22244 b
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
and after July 1, 1989, 3.8% thereof shall be paid into the
Build Illinois Fund; provided, however, that if in any fiscal
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
may be, of the moneys received by the Department and required
to be paid into the Build Illinois Fund pursuant to Section 3
of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
Act, Section 9 of the Service Use Tax Act, and Section 9 of the
Service Occupation Tax Act, such Acts being hereinafter called
the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
may be, of moneys being hereinafter called the "Tax Act
Amount", and (2) the amount transferred to the Build Illinois
Fund from the State and Local Sales Tax Reform Fund shall be
less than the Annual Specified Amount (as defined in Section 3
of the Retailers' Occupation Tax Act), an amount equal to the
difference shall be immediately paid into the Build Illinois
Fund from other moneys received by the Department pursuant to
the Tax Acts; and further provided, that if on the last
business day of any month the sum of (1) the Tax Act Amount
required to be deposited into the Build Illinois Bond Account
in the Build Illinois Fund during such month and (2) the amount
transferred during such month to the Build Illinois Fund from
the State and Local Sales Tax Reform Fund shall have been less
than 1/12 of the Annual Specified Amount, an amount equal to
the difference shall be immediately paid into the Build
Illinois Fund from other moneys received by the Department

HB3810 - 70 - LRB104 12145 SPS 22244 b
pursuant to the Tax Acts; and, further provided, that in no
event shall the payments required under the preceding proviso
result in aggregate payments into the Build Illinois Fund
pursuant to this clause (b) for any fiscal year in excess of
the greater of (i) the Tax Act Amount or (ii) the Annual
Specified Amount for such fiscal year; and, further provided,
that the amounts payable into the Build Illinois Fund under
this clause (b) shall be payable only until such time as the
aggregate amount on deposit under each trust indenture
securing Bonds issued and outstanding pursuant to the Build
Illinois Bond Act is sufficient, taking into account any
future investment income, to fully provide, in accordance with
such indenture, for the defeasance of or the payment of the
principal of, premium, if any, and interest on the Bonds
secured by such indenture and on any Bonds expected to be
issued thereafter and all fees and costs payable with respect
thereto, all as certified by the Director of the Bureau of the
Budget (now Governor's Office of Management and Budget). If on
the last business day of any month in which Bonds are
outstanding pursuant to the Build Illinois Bond Act, the
aggregate of the moneys deposited in the Build Illinois Bond
Account in the Build Illinois Fund in such month shall be less
than the amount required to be transferred in such month from
the Build Illinois Bond Account to the Build Illinois Bond
Retirement and Interest Fund pursuant to Section 13 of the
Build Illinois Bond Act, an amount equal to such deficiency

HB3810 - 71 - LRB104 12145 SPS 22244 b
shall be immediately paid from other moneys received by the
Department pursuant to the Tax Acts to the Build Illinois
Fund; provided, however, that any amounts paid to the Build
Illinois Fund in any fiscal year pursuant to this sentence
shall be deemed to constitute payments pursuant to clause (b)
of the preceding sentence and shall reduce the amount
otherwise payable for such fiscal year pursuant to clause (b)
of the preceding sentence. The moneys received by the
Department pursuant to this Act and required to be deposited
into the Build Illinois Fund are subject to the pledge, claim
and charge set forth in Section 12 of the Build Illinois Bond
Act.
Subject to payment of amounts into the Build Illinois Fund
as provided in the preceding paragraph or in any amendment
thereto hereafter enacted, the following specified monthly
installment of the amount requested in the certificate of the
Chairman of the Metropolitan Pier and Exposition Authority
provided under Section 8.25f of the State Finance Act, but not
in excess of the sums designated as "Total Deposit", shall be
deposited in the aggregate from collections under Section 9 of
the Use Tax Act, Section 9 of the Service Use Tax Act, Section
9 of the Service Occupation Tax Act, and Section 3 of the
Retailers' Occupation Tax Act into the McCormick Place
Expansion Project Fund in the specified fiscal years.
Fiscal Year Total Deposit
1993 $0

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1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004 103,000,000
2005 108,000,000
2006 113,000,000
2007 119,000,000
2008 126,000,000
2009 132,000,000
2010 139,000,000
2011 146,000,000
2012 153,000,000
2013 161,000,000
2014 170,000,000
2015 179,000,000
2016 189,000,000
2017 199,000,000
2018 210,000,000
2019 221,000,000

HB3810 - 73 - LRB104 12145 SPS 22244 b
2020 233,000,000
2021 300,000,000
2022 300,000,000
2023 300,000,000
2024 300,000,000
2025 300,000,000
2026 300,000,000
2027 375,000,000
2028 375,000,000
2029 375,000,000
2030 375,000,000
2031 375,000,000
2032 375,000,000
2033 375,000,000
2034 375,000,000
2035 375,000,000
2036 450,000,000
and
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority Act,
but not after fiscal year 2060.
Beginning July 20, 1993 and in each month of each fiscal

HB3810 - 74 - LRB104 12145 SPS 22244 b
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Pier and Exposition
Authority Act, plus cumulative deficiencies in the deposits
required under this Section for previous months and years,
shall be deposited into the McCormick Place Expansion Project
Fund, until the full amount requested for the fiscal year, but
not in excess of the amount specified above as "Total
Deposit", has been deposited.
Subject to payment of amounts into the Capital Projects
Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, for aviation fuel sold on or after December 1, 2019,
the Department shall each month deposit into the Aviation Fuel
Sales Tax Refund Fund an amount estimated by the Department to
be required for refunds of the 80% portion of the tax on
aviation fuel under this Act. The Department shall only
deposit moneys into the Aviation Fuel Sales Tax Refund Fund
under this paragraph for so long as the revenue use
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
binding on the State.
Subject to payment of amounts into the Build Illinois Fund

HB3810 - 75 - LRB104 12145 SPS 22244 b
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning July 1, 1993 and ending on September 30,
2013, the Department shall each month pay into the Illinois
Tax Increment Fund 0.27% of 80% of the net revenue realized for
the preceding month from the 6.25% general rate on the selling
price of tangible personal property.
Subject to payment of amounts into the Build Illinois Fund
and , the McCormick Place Expansion Project Fund, the Illinois
Tax Increment Fund, and the Energy Infrastructure Fund
pursuant to the preceding paragraphs or in any amendments to
this Section hereafter enacted, beginning on the first day of
the first calendar month to occur on or after August 26, 2014
(the effective date of Public Act 98-1098), each month, from
the collections made under Section 9 of the Use Tax Act,
Section 9 of the Service Use Tax Act, Section 9 of the Service
Occupation Tax Act, and Section 3 of the Retailers' Occupation
Tax Act, the Department shall pay into the Tax Compliance and
Administration Fund, to be used, subject to appropriation, to
fund additional auditors and compliance personnel at the
Department of Revenue, an amount equal to 1/12 of 5% of 80% of
the cash receipts collected during the preceding fiscal year
by the Audit Bureau of the Department under the Use Tax Act,
the Service Use Tax Act, the Service Occupation Tax Act, the
Retailers' Occupation Tax Act, and associated local occupation
and use taxes administered by the Department.

HB3810 - 76 - LRB104 12145 SPS 22244 b
Subject to payments of amounts into the Build Illinois
Fund, the McCormick Place Expansion Project Fund, the Illinois
Tax Increment Fund, and the Tax Compliance and Administration
Fund as provided in this Section, beginning on July 1, 2018 the
Department shall pay each month into the Downstate Public
Transportation Fund the moneys required to be so paid under
Section 2-3 of the Downstate Public Transportation Act.
Subject to successful execution and delivery of a
public-private agreement between the public agency and private
entity and completion of the civic build, beginning on July 1,
2023, of the remainder of the moneys received by the
Department under the Use Tax Act, the Service Use Tax Act, the
Service Occupation Tax Act, and this Act, the Department shall
deposit the following specified deposits in the aggregate from
collections under the Use Tax Act, the Service Use Tax Act, the
Service Occupation Tax Act, and the Retailers' Occupation Tax
Act, as required under Section 8.25g of the State Finance Act
for distribution consistent with the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
The moneys received by the Department pursuant to this Act and
required to be deposited into the Civic and Transit
Infrastructure Fund are subject to the pledge, claim, and
charge set forth in Section 25-55 of the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
As used in this paragraph, "civic build", "private entity",
"public-private agreement", and "public agency" have the

HB3810 - 77 - LRB104 12145 SPS 22244 b
meanings provided in Section 25-10 of the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
Fiscal Year............................Total Deposit
2024....................................$200,000,000
2025....................................$206,000,000
2026....................................$212,200,000
2027....................................$218,500,000
2028....................................$225,100,000
2029....................................$288,700,000
2030....................................$298,900,000
2031....................................$309,300,000
2032....................................$320,100,000
2033....................................$331,200,000
2034....................................$341,200,000
2035....................................$351,400,000
2036....................................$361,900,000
2037....................................$372,800,000
2038....................................$384,000,000
2039....................................$395,500,000
2040....................................$407,400,000
2041....................................$419,600,000
2042....................................$432,200,000
2043....................................$445,100,000
Beginning July 1, 2021 and until July 1, 2022, subject to
the payment of amounts into the State and Local Sales Tax
Reform Fund, the Build Illinois Fund, the McCormick Place

HB3810 - 78 - LRB104 12145 SPS 22244 b
Expansion Project Fund, the Illinois Tax Increment Fund, and
the Tax Compliance and Administration Fund as provided in this
Section, the Department shall pay each month into the Road
Fund the amount estimated to represent 16% of the net revenue
realized from the taxes imposed on motor fuel and gasohol.
Beginning July 1, 2022 and until July 1, 2023, subject to the
payment of amounts into the State and Local Sales Tax Reform
Fund, the Build Illinois Fund, the McCormick Place Expansion
Project Fund, the Illinois Tax Increment Fund, and the Tax
Compliance and Administration Fund as provided in this
Section, the Department shall pay each month into the Road
Fund the amount estimated to represent 32% of the net revenue
realized from the taxes imposed on motor fuel and gasohol.
Beginning July 1, 2023 and until July 1, 2024, subject to the
payment of amounts into the State and Local Sales Tax Reform
Fund, the Build Illinois Fund, the McCormick Place Expansion
Project Fund, the Illinois Tax Increment Fund, and the Tax
Compliance and Administration Fund as provided in this
Section, the Department shall pay each month into the Road
Fund the amount estimated to represent 48% of the net revenue
realized from the taxes imposed on motor fuel and gasohol.
Beginning July 1, 2024 and until July 1, 2025, subject to the
payment of amounts into the State and Local Sales Tax Reform
Fund, the Build Illinois Fund, the McCormick Place Expansion
Project Fund, the Illinois Tax Increment Fund, and the Tax
Compliance and Administration Fund as provided in this

HB3810 - 79 - LRB104 12145 SPS 22244 b
Section, the Department shall pay each month into the Road
Fund the amount estimated to represent 64% of the net revenue
realized from the taxes imposed on motor fuel and gasohol.
Beginning on July 1, 2025, subject to the payment of amounts
into the State and Local Sales Tax Reform Fund, the Build
Illinois Fund, the McCormick Place Expansion Project Fund, the
Illinois Tax Increment Fund, and the Tax Compliance and
Administration Fund as provided in this Section, the
Department shall pay each month into the Road Fund the amount
estimated to represent 80% of the net revenue realized from
the taxes imposed on motor fuel and gasohol. As used in this
paragraph "motor fuel" has the meaning given to that term in
Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
meaning given to that term in Section 3-40 of this Act.
Of the remainder of the moneys received by the Department
pursuant to this Act, 75% thereof shall be paid into the State
treasury Treasury and 25% shall be reserved in a special
account and used only for the transfer to the Common School
Fund as part of the monthly transfer from the General Revenue
Fund in accordance with Section 8a of the State Finance Act.
As soon as possible after the first day of each month, upon
certification of the Department of Revenue, the Comptroller
shall order transferred and the Treasurer shall transfer from
the General Revenue Fund to the Motor Fuel Tax Fund an amount
equal to 1.7% of 80% of the net revenue realized under this Act
for the second preceding month. Beginning April 1, 2000, this

HB3810 - 80 - LRB104 12145 SPS 22244 b
transfer is no longer required and shall not be made.
Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
For greater simplicity of administration, manufacturers,
importers and wholesalers whose products are sold at retail in
Illinois by numerous retailers, and who wish to do so, may
assume the responsibility for accounting and paying to the
Department all tax accruing under this Act with respect to
such sales, if the retailers who are affected do not make
written objection to the Department to this arrangement.
(Source: P.A. 102-700, Article 60, Section 60-15, eff.
4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
102-1019, eff. 1-1-23; 103-154, eff. 6-30-23; 103-363, eff.
7-28-23; 103-592, Article 75, Section 75-5, eff. 1-1-25;
103-592, Article 110, Section 110-5, eff. 6-7-24; 103-1055,
eff. 12-20-24.)
Section 10-15. The Service Use Tax Act is amended by
changing Section 9 as follows:
(35 ILCS 110/9)
Sec. 9. Each serviceman required or authorized to collect
the tax herein imposed shall pay to the Department the amount
of such tax (except as otherwise provided) at the time when he

HB3810 - 81 - LRB104 12145 SPS 22244 b
is required to file his return for the period during which such
tax was collected, less a discount of 2.1% prior to January 1,
1990 and 1.75% on and after January 1, 1990, or $5 per calendar
year, whichever is greater, which is allowed to reimburse the
serviceman for expenses incurred in collecting the tax,
keeping records, preparing and filing returns, remitting the
tax, and supplying data to the Department on request.
Beginning with returns due on or after January 1, 2025, the
vendor's discount allowed in this Section, the Retailers'
Occupation Tax Act, the Service Occupation Tax Act, and the
Use Tax Act, including any local tax administered by the
Department and reported on the same return, shall not exceed
$1,000 per month in the aggregate. When determining the
discount allowed under this Section, servicemen shall include
the amount of tax that would have been due at the 1% rate but
for the 0% rate imposed under Public Act 102-700 this
amendatory Act of the 102nd General Assembly. The discount
under this Section is not allowed for the 1.25% portion of
taxes paid on aviation fuel that is subject to the revenue use
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
discount allowed under this Section is allowed only for
returns that are filed in the manner required by this Act. The
Department may disallow the discount for servicemen whose
certificate of registration is revoked at the time the return
is filed, but only if the Department's decision to revoke the
certificate of registration has become final. A serviceman

HB3810 - 82 - LRB104 12145 SPS 22244 b
need not remit that part of any tax collected by him to the
extent that he is required to pay and does pay the tax imposed
by the Service Occupation Tax Act with respect to his sale of
service involving the incidental transfer by him of the same
property.
Except as provided hereinafter in this Section, on or
before the twentieth day of each calendar month, such
serviceman shall file a return for the preceding calendar
month in accordance with reasonable Rules and Regulations to
be promulgated by the Department. Such return shall be filed
on a form prescribed by the Department and shall contain such
information as the Department may reasonably require. The
return shall include the gross receipts which were received
during the preceding calendar month or quarter on the
following items upon which tax would have been due but for the
0% rate imposed under Public Act 102-700 this amendatory Act
of the 102nd General Assembly: (i) food for human consumption
that is to be consumed off the premises where it is sold (other
than alcoholic beverages, food consisting of or infused with
adult use cannabis, soft drinks, and food that has been
prepared for immediate consumption); and (ii) food prepared
for immediate consumption and transferred incident to a sale
of service subject to this Act or the Service Occupation Tax
Act by an entity licensed under the Hospital Licensing Act,
the Nursing Home Care Act, the Assisted Living and Shared
Housing Act, the ID/DD Community Care Act, the MC/DD Act, the

HB3810 - 83 - LRB104 12145 SPS 22244 b
Specialized Mental Health Rehabilitation Act of 2013, or the
Child Care Act of 1969, or an entity that holds a permit issued
pursuant to the Life Care Facilities Act. The return shall
also include the amount of tax that would have been due on the
items listed in the previous sentence but for the 0% rate
imposed under Public Act 102-700 this amendatory Act of the
102nd General Assembly.
In the case of leases, except as otherwise provided in
this Act, the lessor, in collecting the tax, may collect for
each tax return period, only the tax applicable to that part of
the selling price actually received during such tax return
period.
On and after January 1, 2018, with respect to servicemen
whose annual gross receipts average $20,000 or more, all
returns required to be filed pursuant to this Act shall be
filed electronically. Servicemen who demonstrate that they do
not have access to the Internet or demonstrate hardship in
filing electronically may petition the Department to waive the
electronic filing requirement.
The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter. The
taxpayer shall also file a return with the Department for each
of the first two months of each calendar quarter, on or before
the twentieth day of the following calendar month, stating:

HB3810 - 84 - LRB104 12145 SPS 22244 b
1. The name of the seller;
2. The address of the principal place of business from
which he engages in business as a serviceman in this
State;
3. The total amount of taxable receipts received by
him during the preceding calendar month, including
receipts from charge and time sales, but less all
deductions allowed by law;
4. The amount of credit provided in Section 2d of this
Act;
5. The amount of tax due;
5-5. The signature of the taxpayer; and
6. Such other reasonable information as the Department
may require.
Each serviceman required or authorized to collect the tax
imposed by this Act on aviation fuel transferred as an
incident of a sale of service in this State during the
preceding calendar month shall, instead of reporting and
paying tax on aviation fuel as otherwise required by this
Section, report and pay such tax on a separate aviation fuel
tax return. The requirements related to the return shall be as
otherwise provided in this Section. Notwithstanding any other
provisions of this Act to the contrary, servicemen collecting
tax on aviation fuel shall file all aviation fuel tax returns
and shall make all aviation fuel tax payments by electronic
means in the manner and form required by the Department. For

HB3810 - 85 - LRB104 12145 SPS 22244 b
purposes of this Section, "aviation fuel" means jet fuel and
aviation gasoline.
If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to be
due on the return shall be deemed assessed.
Notwithstanding any other provision of this Act to the
contrary, servicemen subject to tax on cannabis shall file all
cannabis tax returns and shall make all cannabis tax payments
by electronic means in the manner and form required by the
Department.
Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who has
an average monthly tax liability of $100,000 or more shall
make all payments required by rules of the Department by
electronic funds transfer. Beginning October 1, 1995, a
taxpayer who has an average monthly tax liability of $50,000
or more shall make all payments required by rules of the
Department by electronic funds transfer. Beginning October 1,
2000, a taxpayer who has an annual tax liability of $200,000 or
more shall make all payments required by rules of the
Department by electronic funds transfer. The term "annual tax
liability" shall be the sum of the taxpayer's liabilities
under this Act, and under all other State and local occupation

HB3810 - 86 - LRB104 12145 SPS 22244 b
and use tax laws administered by the Department, for the
immediately preceding calendar year. The term "average monthly
tax liability" means the sum of the taxpayer's liabilities
under this Act, and under all other State and local occupation
and use tax laws administered by the Department, for the
immediately preceding calendar year divided by 12. Beginning
on October 1, 2002, a taxpayer who has a tax liability in the
amount set forth in subsection (b) of Section 2505-210 of the
Department of Revenue Law shall make all payments required by
rules of the Department by electronic funds transfer.
Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make
payments by electronic funds transfer. All taxpayers required
to make payments by electronic funds transfer shall make those
payments for a minimum of one year beginning on October 1.
Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
All taxpayers required to make payment by electronic funds
transfer and any taxpayers authorized to voluntarily make
payments by electronic funds transfer shall make those
payments in the manner authorized by the Department.
The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
If the serviceman is otherwise required to file a monthly

HB3810 - 87 - LRB104 12145 SPS 22244 b
return and if the serviceman's average monthly tax liability
to the Department does not exceed $200, the Department may
authorize his returns to be filed on a quarter annual basis,
with the return for January, February, and March of a given
year being due by April 20 of such year; with the return for
April, May, and June of a given year being due by July 20 of
such year; with the return for July, August, and September of a
given year being due by October 20 of such year, and with the
return for October, November, and December of a given year
being due by January 20 of the following year.
If the serviceman is otherwise required to file a monthly
or quarterly return and if the serviceman's average monthly
tax liability to the Department does not exceed $50, the
Department may authorize his returns to be filed on an annual
basis, with the return for a given year being due by January 20
of the following year.
Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as
monthly returns.
Notwithstanding any other provision in this Act concerning
the time within which a serviceman may file his return, in the
case of any serviceman who ceases to engage in a kind of
business which makes him responsible for filing returns under
this Act, such serviceman shall file a final return under this
Act with the Department not more than one 1 month after
discontinuing such business.

HB3810 - 88 - LRB104 12145 SPS 22244 b
Where a serviceman collects the tax with respect to the
selling price of property which he sells and the purchaser
thereafter returns such property and the serviceman refunds
the selling price thereof to the purchaser, such serviceman
shall also refund, to the purchaser, the tax so collected from
the purchaser. When filing his return for the period in which
he refunds such tax to the purchaser, the serviceman may
deduct the amount of the tax so refunded by him to the
purchaser from any other Service Use Tax, Service Occupation
Tax, retailers' occupation tax, or use tax which such
serviceman may be required to pay or remit to the Department,
as shown by such return, provided that the amount of the tax to
be deducted shall previously have been remitted to the
Department by such serviceman. If the serviceman shall not
previously have remitted the amount of such tax to the
Department, he shall be entitled to no deduction hereunder
upon refunding such tax to the purchaser.
Any serviceman filing a return hereunder shall also
include the total tax upon the selling price of tangible
personal property purchased for use by him as an incident to a
sale of service, and such serviceman shall remit the amount of
such tax to the Department when filing such return.
If experience indicates such action to be practicable, the
Department may prescribe and furnish a combination or joint
return which will enable servicemen, who are required to file
returns hereunder and also under the Service Occupation Tax

HB3810 - 89 - LRB104 12145 SPS 22244 b
Act, to furnish all the return information required by both
Acts on the one form.
Where the serviceman has more than one business registered
with the Department under separate registration hereunder,
such serviceman shall not file each return that is due as a
single return covering all such registered businesses, but
shall file separate returns for each such registered business.
Beginning January 1, 1990, each month the Department shall
pay into the State and Local Tax Reform Fund, a special fund in
the State treasury Treasury, the net revenue realized for the
preceding month from the 1% tax imposed under this Act.
Beginning January 1, 1990, each month the Department shall
pay into the State and Local Sales Tax Reform Fund 20% of the
net revenue realized for the preceding month from the 6.25%
general rate on transfers of tangible personal property, other
than (i) tangible personal property which is purchased outside
Illinois at retail from a retailer and which is titled or
registered by an agency of this State's government and (ii)
aviation fuel sold on or after December 1, 2019. This
exception for aviation fuel only applies for so long as the
revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
47133 are binding on the State.
For aviation fuel sold on or after December 1, 2019, each
month the Department shall pay into the State Aviation Program
Fund 20% of the net revenue realized for the preceding month
from the 6.25% general rate on the selling price of aviation

HB3810 - 90 - LRB104 12145 SPS 22244 b
fuel, less an amount estimated by the Department to be
required for refunds of the 20% portion of the tax on aviation
fuel under this Act, which amount shall be deposited into the
Aviation Fuel Sales Tax Refund Fund. The Department shall only
pay moneys into the State Aviation Program Fund and the
Aviation Fuel Sales Tax Refund Fund under this Act for so long
as the revenue use requirements of 49 U.S.C. 47107(b) and 49
U.S.C. 47133 are binding on the State.
Beginning August 1, 2000, each month the Department shall
pay into the State and Local Sales Tax Reform Fund 100% of the
net revenue realized for the preceding month from the 1.25%
rate on the selling price of motor fuel and gasohol.
Beginning October 1, 2009, each month the Department shall
pay into the Capital Projects Fund an amount that is equal to
an amount estimated by the Department to represent 80% of the
net revenue realized for the preceding month from the sale of
candy, grooming and hygiene products, and soft drinks that had
been taxed at a rate of 1% prior to September 1, 2009 but that
are now taxed at 6.25%.
Beginning July 1, 2013, each month the Department shall
pay into the Underground Storage Tank Fund from the proceeds
collected under this Act, the Use Tax Act, the Service
Occupation Tax Act, and the Retailers' Occupation Tax Act an
amount equal to the average monthly deficit in the Underground
Storage Tank Fund during the prior year, as certified annually
by the Illinois Environmental Protection Agency, but the total

HB3810 - 91 - LRB104 12145 SPS 22244 b
payment into the Underground Storage Tank Fund under this Act,
the Use Tax Act, the Service Occupation Tax Act, and the
Retailers' Occupation Tax Act shall not exceed $18,000,000 in
any State fiscal year. As used in this paragraph, the "average
monthly deficit" shall be equal to the difference between the
average monthly claims for payment by the fund and the average
monthly revenues deposited into the fund, excluding payments
made pursuant to this paragraph.
Beginning July 1, 2015, of the remainder of the moneys
received by the Department under the Use Tax Act, this Act, the
Service Occupation Tax Act, and the Retailers' Occupation Tax
Act, each month the Department shall deposit $500,000 into the
State Crime Laboratory Fund.
Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into the
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
and after July 1, 1989, 3.8% thereof shall be paid into the
Build Illinois Fund; provided, however, that if in any fiscal
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
may be, of the moneys received by the Department and required
to be paid into the Build Illinois Fund pursuant to Section 3
of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
Act, Section 9 of the Service Use Tax Act, and Section 9 of the
Service Occupation Tax Act, such Acts being hereinafter called
the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
may be, of moneys being hereinafter called the "Tax Act

HB3810 - 92 - LRB104 12145 SPS 22244 b
Amount", and (2) the amount transferred to the Build Illinois
Fund from the State and Local Sales Tax Reform Fund shall be
less than the Annual Specified Amount (as defined in Section 3
of the Retailers' Occupation Tax Act), an amount equal to the
difference shall be immediately paid into the Build Illinois
Fund from other moneys received by the Department pursuant to
the Tax Acts; and further provided, that if on the last
business day of any month the sum of (1) the Tax Act Amount
required to be deposited into the Build Illinois Bond Account
in the Build Illinois Fund during such month and (2) the amount
transferred during such month to the Build Illinois Fund from
the State and Local Sales Tax Reform Fund shall have been less
than 1/12 of the Annual Specified Amount, an amount equal to
the difference shall be immediately paid into the Build
Illinois Fund from other moneys received by the Department
pursuant to the Tax Acts; and, further provided, that in no
event shall the payments required under the preceding proviso
result in aggregate payments into the Build Illinois Fund
pursuant to this clause (b) for any fiscal year in excess of
the greater of (i) the Tax Act Amount or (ii) the Annual
Specified Amount for such fiscal year; and, further provided,
that the amounts payable into the Build Illinois Fund under
this clause (b) shall be payable only until such time as the
aggregate amount on deposit under each trust indenture
securing Bonds issued and outstanding pursuant to the Build
Illinois Bond Act is sufficient, taking into account any

HB3810 - 93 - LRB104 12145 SPS 22244 b
future investment income, to fully provide, in accordance with
such indenture, for the defeasance of or the payment of the
principal of, premium, if any, and interest on the Bonds
secured by such indenture and on any Bonds expected to be
issued thereafter and all fees and costs payable with respect
thereto, all as certified by the Director of the Bureau of the
Budget (now Governor's Office of Management and Budget). If on
the last business day of any month in which Bonds are
outstanding pursuant to the Build Illinois Bond Act, the
aggregate of the moneys deposited in the Build Illinois Bond
Account in the Build Illinois Fund in such month shall be less
than the amount required to be transferred in such month from
the Build Illinois Bond Account to the Build Illinois Bond
Retirement and Interest Fund pursuant to Section 13 of the
Build Illinois Bond Act, an amount equal to such deficiency
shall be immediately paid from other moneys received by the
Department pursuant to the Tax Acts to the Build Illinois
Fund; provided, however, that any amounts paid to the Build
Illinois Fund in any fiscal year pursuant to this sentence
shall be deemed to constitute payments pursuant to clause (b)
of the preceding sentence and shall reduce the amount
otherwise payable for such fiscal year pursuant to clause (b)
of the preceding sentence. The moneys received by the
Department pursuant to this Act and required to be deposited
into the Build Illinois Fund are subject to the pledge, claim
and charge set forth in Section 12 of the Build Illinois Bond

HB3810 - 94 - LRB104 12145 SPS 22244 b
Act.
Subject to payment of amounts into the Build Illinois Fund
as provided in the preceding paragraph or in any amendment
thereto hereafter enacted, the following specified monthly
installment of the amount requested in the certificate of the
Chairman of the Metropolitan Pier and Exposition Authority
provided under Section 8.25f of the State Finance Act, but not
in excess of the sums designated as "Total Deposit", shall be
deposited in the aggregate from collections under Section 9 of
the Use Tax Act, Section 9 of the Service Use Tax Act, Section
9 of the Service Occupation Tax Act, and Section 3 of the
Retailers' Occupation Tax Act into the McCormick Place
Expansion Project Fund in the specified fiscal years.
Fiscal Year Total Deposit
1993 $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000

HB3810 - 95 - LRB104 12145 SPS 22244 b
2004 103,000,000
2005 108,000,000
2006 113,000,000
2007 119,000,000
2008 126,000,000
2009 132,000,000
2010 139,000,000
2011 146,000,000
2012 153,000,000
2013 161,000,000
2014 170,000,000
2015 179,000,000
2016 189,000,000
2017 199,000,000
2018 210,000,000
2019 221,000,000
2020 233,000,000
2021 300,000,000
2022 300,000,000
2023 300,000,000
2024 300,000,000
2025 300,000,000
2026 300,000,000
2027 375,000,000
2028 375,000,000
2029 375,000,000

HB3810 - 96 - LRB104 12145 SPS 22244 b
2030 375,000,000
2031 375,000,000
2032 375,000,000
2033 375,000,000
2034 375,000,000
2035 375,000,000
2036 450,000,000
and
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority Act,
but not after fiscal year 2060.
Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Pier and Exposition
Authority Act, plus cumulative deficiencies in the deposits
required under this Section for previous months and years,
shall be deposited into the McCormick Place Expansion Project
Fund, until the full amount requested for the fiscal year, but

HB3810 - 97 - LRB104 12145 SPS 22244 b
not in excess of the amount specified above as "Total
Deposit", has been deposited.
Subject to payment of amounts into the Capital Projects
Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, for aviation fuel sold on or after December 1, 2019,
the Department shall each month deposit into the Aviation Fuel
Sales Tax Refund Fund an amount estimated by the Department to
be required for refunds of the 80% portion of the tax on
aviation fuel under this Act. The Department shall only
deposit moneys into the Aviation Fuel Sales Tax Refund Fund
under this paragraph for so long as the revenue use
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
binding on the State.
Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning July 1, 1993 and ending on September 30,
2013, the Department shall each month pay into the Illinois
Tax Increment Fund 0.27% of 80% of the net revenue realized for
the preceding month from the 6.25% general rate on the selling
price of tangible personal property.
Subject to payment of amounts into the Build Illinois Fund
and , the McCormick Place Expansion Project Fund, the Illinois
Tax Increment Fund, pursuant to the preceding paragraphs or in

HB3810 - 98 - LRB104 12145 SPS 22244 b
any amendments to this Section hereafter enacted, beginning on
the first day of the first calendar month to occur on or after
August 26, 2014 (the effective date of Public Act 98-1098),
each month, from the collections made under Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax Act, Section 9 of
the Service Occupation Tax Act, and Section 3 of the
Retailers' Occupation Tax Act, the Department shall pay into
the Tax Compliance and Administration Fund, to be used,
subject to appropriation, to fund additional auditors and
compliance personnel at the Department of Revenue, an amount
equal to 1/12 of 5% of 80% of the cash receipts collected
during the preceding fiscal year by the Audit Bureau of the
Department under the Use Tax Act, the Service Use Tax Act, the
Service Occupation Tax Act, the Retailers' Occupation Tax Act,
and associated local occupation and use taxes administered by
the Department.
Subject to payments of amounts into the Build Illinois
Fund, the McCormick Place Expansion Project Fund, the Illinois
Tax Increment Fund, and the Tax Compliance and Administration
Fund as provided in this Section, beginning on July 1, 2018 the
Department shall pay each month into the Downstate Public
Transportation Fund the moneys required to be so paid under
Section 2-3 of the Downstate Public Transportation Act.
Subject to successful execution and delivery of a
public-private agreement between the public agency and private
entity and completion of the civic build, beginning on July 1,

HB3810 - 99 - LRB104 12145 SPS 22244 b
2023, of the remainder of the moneys received by the
Department under the Use Tax Act, the Service Use Tax Act, the
Service Occupation Tax Act, and this Act, the Department shall
deposit the following specified deposits in the aggregate from
collections under the Use Tax Act, the Service Use Tax Act, the
Service Occupation Tax Act, and the Retailers' Occupation Tax
Act, as required under Section 8.25g of the State Finance Act
for distribution consistent with the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
The moneys received by the Department pursuant to this Act and
required to be deposited into the Civic and Transit
Infrastructure Fund are subject to the pledge, claim, and
charge set forth in Section 25-55 of the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
As used in this paragraph, "civic build", "private entity",
"public-private agreement", and "public agency" have the
meanings provided in Section 25-10 of the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
Fiscal Year............................Total Deposit
2024....................................$200,000,000
2025....................................$206,000,000
2026....................................$212,200,000
2027....................................$218,500,000
2028....................................$225,100,000
2029....................................$288,700,000
2030....................................$298,900,000

HB3810 - 100 - LRB104 12145 SPS 22244 b
2031....................................$309,300,000
2032....................................$320,100,000
2033....................................$331,200,000
2034....................................$341,200,000
2035....................................$351,400,000
2036....................................$361,900,000
2037....................................$372,800,000
2038....................................$384,000,000
2039....................................$395,500,000
2040....................................$407,400,000
2041....................................$419,600,000
2042....................................$432,200,000
2043....................................$445,100,000
Beginning July 1, 2021 and until July 1, 2022, subject to
the payment of amounts into the State and Local Sales Tax
Reform Fund, the Build Illinois Fund, the McCormick Place
Expansion Project Fund, the Energy Infrastructure Fund, and
the Tax Compliance and Administration Fund as provided in this
Section, the Department shall pay each month into the Road
Fund the amount estimated to represent 16% of the net revenue
realized from the taxes imposed on motor fuel and gasohol.
Beginning July 1, 2022 and until July 1, 2023, subject to the
payment of amounts into the State and Local Sales Tax Reform
Fund, the Build Illinois Fund, the McCormick Place Expansion
Project Fund, the Illinois Tax Increment Fund, and the Tax
Compliance and Administration Fund as provided in this

HB3810 - 101 - LRB104 12145 SPS 22244 b
Section, the Department shall pay each month into the Road
Fund the amount estimated to represent 32% of the net revenue
realized from the taxes imposed on motor fuel and gasohol.
Beginning July 1, 2023 and until July 1, 2024, subject to the
payment of amounts into the State and Local Sales Tax Reform
Fund, the Build Illinois Fund, the McCormick Place Expansion
Project Fund, the Illinois Tax Increment Fund, and the Tax
Compliance and Administration Fund as provided in this
Section, the Department shall pay each month into the Road
Fund the amount estimated to represent 48% of the net revenue
realized from the taxes imposed on motor fuel and gasohol.
Beginning July 1, 2024 and until July 1, 2025, subject to the
payment of amounts into the State and Local Sales Tax Reform
Fund, the Build Illinois Fund, the McCormick Place Expansion
Project Fund, the Illinois Tax Increment Fund, and the Tax
Compliance and Administration Fund as provided in this
Section, the Department shall pay each month into the Road
Fund the amount estimated to represent 64% of the net revenue
realized from the taxes imposed on motor fuel and gasohol.
Beginning on July 1, 2025, subject to the payment of amounts
into the State and Local Sales Tax Reform Fund, the Build
Illinois Fund, the McCormick Place Expansion Project Fund, the
Illinois Tax Increment Fund, and the Tax Compliance and
Administration Fund as provided in this Section, the
Department shall pay each month into the Road Fund the amount
estimated to represent 80% of the net revenue realized from

HB3810 - 102 - LRB104 12145 SPS 22244 b
the taxes imposed on motor fuel and gasohol. As used in this
paragraph "motor fuel" has the meaning given to that term in
Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
meaning given to that term in Section 3-40 of the Use Tax Act.
Of the remainder of the moneys received by the Department
pursuant to this Act, 75% thereof shall be paid into the
General Revenue Fund of the State treasury Treasury and 25%
shall be reserved in a special account and used only for the
transfer to the Common School Fund as part of the monthly
transfer from the General Revenue Fund in accordance with
Section 8a of the State Finance Act.
As soon as possible after the first day of each month, upon
certification of the Department of Revenue, the Comptroller
shall order transferred and the Treasurer shall transfer from
the General Revenue Fund to the Motor Fuel Tax Fund an amount
equal to 1.7% of 80% of the net revenue realized under this Act
for the second preceding month. Beginning April 1, 2000, this
transfer is no longer required and shall not be made.
Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
(Source: P.A. 102-700, eff. 4-19-22; 103-363, eff. 7-28-23;
103-592, Article 75, Section 75-10, eff. 1-1-25; 103-592,
Article 110, Section 110-10, eff. 6-7-24; revised 11-26-24.)

HB3810 - 103 - LRB104 12145 SPS 22244 b
Section 10-20. The Service Occupation Tax Act is amended
by changing Section 9 as follows:
(35 ILCS 115/9) (from Ch. 120, par. 439.109)
Sec. 9. Each serviceman required or authorized to collect
the tax herein imposed shall pay to the Department the amount
of such tax at the time when he is required to file his return
for the period during which such tax was collectible, less a
discount of 2.1% prior to January 1, 1990, and 1.75% on and
after January 1, 1990, or $5 per calendar year, whichever is
greater, which is allowed to reimburse the serviceman for
expenses incurred in collecting the tax, keeping records,
preparing and filing returns, remitting the tax, and supplying
data to the Department on request. Beginning with returns due
on or after January 1, 2025, the vendor's discount allowed in
this Section, the Retailers' Occupation Tax Act, the Use Tax
Act, and the Service Use Tax Act, including any local tax
administered by the Department and reported on the same
return, shall not exceed $1,000 per month in the aggregate.
When determining the discount allowed under this Section,
servicemen shall include the amount of tax that would have
been due at the 1% rate but for the 0% rate imposed under
Public Act 102-700. The discount under this Section is not
allowed for the 1.25% portion of taxes paid on aviation fuel
that is subject to the revenue use requirements of 49 U.S.C.
47107(b) and 49 U.S.C. 47133. The discount allowed under this

HB3810 - 104 - LRB104 12145 SPS 22244 b
Section is allowed only for returns that are filed in the
manner required by this Act. The Department may disallow the
discount for servicemen whose certificate of registration is
revoked at the time the return is filed, but only if the
Department's decision to revoke the certificate of
registration has become final.
Where such tangible personal property is sold under a
conditional sales contract, or under any other form of sale
wherein the payment of the principal sum, or a part thereof, is
extended beyond the close of the period for which the return is
filed, the serviceman, in collecting the tax may collect, for
each tax return period, only the tax applicable to the part of
the selling price actually received during such tax return
period.
Except as provided hereinafter in this Section, on or
before the twentieth day of each calendar month, such
serviceman shall file a return for the preceding calendar
month in accordance with reasonable rules and regulations to
be promulgated by the Department of Revenue. Such return shall
be filed on a form prescribed by the Department and shall
contain such information as the Department may reasonably
require. The return shall include the gross receipts which
were received during the preceding calendar month or quarter
on the following items upon which tax would have been due but
for the 0% rate imposed under Public Act 102-700: (i) food for
human consumption that is to be consumed off the premises

HB3810 - 105 - LRB104 12145 SPS 22244 b
where it is sold (other than alcoholic beverages, food
consisting of or infused with adult use cannabis, soft drinks,
and food that has been prepared for immediate consumption);
and (ii) food prepared for immediate consumption and
transferred incident to a sale of service subject to this Act
or the Service Use Tax Act by an entity licensed under the
Hospital Licensing Act, the Nursing Home Care Act, the
Assisted Living and Shared Housing Act, the ID/DD Community
Care Act, the MC/DD Act, the Specialized Mental Health
Rehabilitation Act of 2013, or the Child Care Act of 1969, or
an entity that holds a permit issued pursuant to the Life Care
Facilities Act. The return shall also include the amount of
tax that would have been due on the items listed in the
previous sentence but for the 0% rate imposed under Public Act
102-700.
On and after January 1, 2018, with respect to servicemen
whose annual gross receipts average $20,000 or more, all
returns required to be filed pursuant to this Act shall be
filed electronically. Servicemen who demonstrate that they do
not have access to the Internet or demonstrate hardship in
filing electronically may petition the Department to waive the
electronic filing requirement.
The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter. The

HB3810 - 106 - LRB104 12145 SPS 22244 b
taxpayer shall also file a return with the Department for each
of the first two months of each calendar quarter, on or before
the twentieth day of the following calendar month, stating:
1. The name of the seller;
2. The address of the principal place of business from
which he engages in business as a serviceman in this
State;
3. The total amount of taxable receipts received by
him during the preceding calendar month, including
receipts from charge and time sales, but less all
deductions allowed by law;
4. The amount of credit provided in Section 2d of this
Act;
5. The amount of tax due;
5-5. The signature of the taxpayer; and
6. Such other reasonable information as the Department
may require.
Each serviceman required or authorized to collect the tax
herein imposed on aviation fuel acquired as an incident to the
purchase of a service in this State during the preceding
calendar month shall, instead of reporting and paying tax as
otherwise required by this Section, report and pay such tax on
a separate aviation fuel tax return. The requirements related
to the return shall be as otherwise provided in this Section.
Notwithstanding any other provisions of this Act to the
contrary, servicemen transferring aviation fuel incident to

HB3810 - 107 - LRB104 12145 SPS 22244 b
sales of service shall file all aviation fuel tax returns and
shall make all aviation fuel tax payments by electronic means
in the manner and form required by the Department. For
purposes of this Section, "aviation fuel" means jet fuel and
aviation gasoline.
If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to be
due on the return shall be deemed assessed.
Notwithstanding any other provision of this Act to the
contrary, servicemen subject to tax on cannabis shall file all
cannabis tax returns and shall make all cannabis tax payments
by electronic means in the manner and form required by the
Department.
Prior to October 1, 2003, and on and after September 1,
2004 a serviceman may accept a Manufacturer's Purchase Credit
certification from a purchaser in satisfaction of Service Use
Tax as provided in Section 3-70 of the Service Use Tax Act if
the purchaser provides the appropriate documentation as
required by Section 3-70 of the Service Use Tax Act. A
Manufacturer's Purchase Credit certification, accepted prior
to October 1, 2003 or on or after September 1, 2004 by a
serviceman as provided in Section 3-70 of the Service Use Tax
Act, may be used by that serviceman to satisfy Service
Occupation Tax liability in the amount claimed in the
certification, not to exceed 6.25% of the receipts subject to

HB3810 - 108 - LRB104 12145 SPS 22244 b
tax from a qualifying purchase. A Manufacturer's Purchase
Credit reported on any original or amended return filed under
this Act after October 20, 2003 for reporting periods prior to
September 1, 2004 shall be disallowed. Manufacturer's Purchase
Credit reported on annual returns due on or after January 1,
2005 will be disallowed for periods prior to September 1,
2004. No Manufacturer's Purchase Credit may be used after
September 30, 2003 through August 31, 2004 to satisfy any tax
liability imposed under this Act, including any audit
liability.
Beginning on July 1, 2023 and through December 31, 2032, a
serviceman may accept a Sustainable Aviation Fuel Purchase
Credit certification from an air common carrier-purchaser in
satisfaction of Service Use Tax as provided in Section 3-72 of
the Service Use Tax Act if the purchaser provides the
appropriate documentation as required by Section 3-72 of the
Service Use Tax Act. A Sustainable Aviation Fuel Purchase
Credit certification accepted by a serviceman in accordance
with this paragraph may be used by that serviceman to satisfy
service occupation tax liability (but not in satisfaction of
penalty or interest) in the amount claimed in the
certification, not to exceed 6.25% of the receipts subject to
tax from a sale of aviation fuel. In addition, for a sale of
aviation fuel to qualify to earn the Sustainable Aviation Fuel
Purchase Credit, servicemen must retain in their books and
records a certification from the producer of the aviation fuel

HB3810 - 109 - LRB104 12145 SPS 22244 b
that the aviation fuel sold by the serviceman and for which a
sustainable aviation fuel purchase credit was earned meets the
definition of sustainable aviation fuel under Section 3-72 of
the Service Use Tax Act. The documentation must include detail
sufficient for the Department to determine the number of
gallons of sustainable aviation fuel sold.
If the serviceman's average monthly tax liability to the
Department does not exceed $200, the Department may authorize
his returns to be filed on a quarter annual basis, with the
return for January, February, and March of a given year being
due by April 20 of such year; with the return for April, May,
and June of a given year being due by July 20 of such year;
with the return for July, August, and September of a given year
being due by October 20 of such year, and with the return for
October, November, and December of a given year being due by
January 20 of the following year.
If the serviceman's average monthly tax liability to the
Department does not exceed $50, the Department may authorize
his returns to be filed on an annual basis, with the return for
a given year being due by January 20 of the following year.
Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as
monthly returns.
Notwithstanding any other provision in this Act concerning
the time within which a serviceman may file his return, in the
case of any serviceman who ceases to engage in a kind of

HB3810 - 110 - LRB104 12145 SPS 22244 b
business which makes him responsible for filing returns under
this Act, such serviceman shall file a final return under this
Act with the Department not more than one month after
discontinuing such business.
Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who has
an average monthly tax liability of $100,000 or more shall
make all payments required by rules of the Department by
electronic funds transfer. Beginning October 1, 1995, a
taxpayer who has an average monthly tax liability of $50,000
or more shall make all payments required by rules of the
Department by electronic funds transfer. Beginning October 1,
2000, a taxpayer who has an annual tax liability of $200,000 or
more shall make all payments required by rules of the
Department by electronic funds transfer. The term "annual tax
liability" shall be the sum of the taxpayer's liabilities
under this Act, and under all other State and local occupation
and use tax laws administered by the Department, for the
immediately preceding calendar year. The term "average monthly
tax liability" means the sum of the taxpayer's liabilities
under this Act, and under all other State and local occupation
and use tax laws administered by the Department, for the
immediately preceding calendar year divided by 12. Beginning
on October 1, 2002, a taxpayer who has a tax liability in the

HB3810 - 111 - LRB104 12145 SPS 22244 b
amount set forth in subsection (b) of Section 2505-210 of the
Department of Revenue Law shall make all payments required by
rules of the Department by electronic funds transfer.
Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make
payments by electronic funds transfer. All taxpayers required
to make payments by electronic funds transfer shall make those
payments for a minimum of one year beginning on October 1.
Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
All taxpayers required to make payment by electronic funds
transfer and any taxpayers authorized to voluntarily make
payments by electronic funds transfer shall make those
payments in the manner authorized by the Department.
The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
Where a serviceman collects the tax with respect to the
selling price of tangible personal property which he sells and
the purchaser thereafter returns such tangible personal
property and the serviceman refunds the selling price thereof
to the purchaser, such serviceman shall also refund, to the
purchaser, the tax so collected from the purchaser. When
filing his return for the period in which he refunds such tax
to the purchaser, the serviceman may deduct the amount of the

HB3810 - 112 - LRB104 12145 SPS 22244 b
tax so refunded by him to the purchaser from any other Service
Occupation Tax, Service Use Tax, Retailers' Occupation Tax, or
Use Tax which such serviceman may be required to pay or remit
to the Department, as shown by such return, provided that the
amount of the tax to be deducted shall previously have been
remitted to the Department by such serviceman. If the
serviceman shall not previously have remitted the amount of
such tax to the Department, he shall be entitled to no
deduction hereunder upon refunding such tax to the purchaser.
If experience indicates such action to be practicable, the
Department may prescribe and furnish a combination or joint
return which will enable servicemen, who are required to file
returns hereunder and also under the Retailers' Occupation Tax
Act, the Use Tax Act, or the Service Use Tax Act, to furnish
all the return information required by all said Acts on the one
form.
Where the serviceman has more than one business registered
with the Department under separate registrations hereunder,
such serviceman shall file separate returns for each
registered business.
Beginning January 1, 1990, each month the Department shall
pay into the Local Government Tax Fund the revenue realized
for the preceding month from the 1% tax imposed under this Act.
Beginning January 1, 1990, each month the Department shall
pay into the County and Mass Transit District Fund 4% of the
revenue realized for the preceding month from the 6.25%

HB3810 - 113 - LRB104 12145 SPS 22244 b
general rate on sales of tangible personal property other than
aviation fuel sold on or after December 1, 2019. This
exception for aviation fuel only applies for so long as the
revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
47133 are binding on the State.
Beginning August 1, 2000, each month the Department shall
pay into the County and Mass Transit District Fund 20% of the
net revenue realized for the preceding month from the 1.25%
rate on the selling price of motor fuel and gasohol.
Beginning January 1, 1990, each month the Department shall
pay into the Local Government Tax Fund 16% of the revenue
realized for the preceding month from the 6.25% general rate
on transfers of tangible personal property other than aviation
fuel sold on or after December 1, 2019. This exception for
aviation fuel only applies for so long as the revenue use
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
binding on the State.
For aviation fuel sold on or after December 1, 2019, each
month the Department shall pay into the State Aviation Program
Fund 20% of the net revenue realized for the preceding month
from the 6.25% general rate on the selling price of aviation
fuel, less an amount estimated by the Department to be
required for refunds of the 20% portion of the tax on aviation
fuel under this Act, which amount shall be deposited into the
Aviation Fuel Sales Tax Refund Fund. The Department shall only
pay moneys into the State Aviation Program Fund and the

HB3810 - 114 - LRB104 12145 SPS 22244 b
Aviation Fuel Sales Tax Refund Fund under this Act for so long
as the revenue use requirements of 49 U.S.C. 47107(b) and 49
U.S.C. 47133 are binding on the State.
Beginning August 1, 2000, each month the Department shall
pay into the Local Government Tax Fund 80% of the net revenue
realized for the preceding month from the 1.25% rate on the
selling price of motor fuel and gasohol.
Beginning October 1, 2009, each month the Department shall
pay into the Capital Projects Fund an amount that is equal to
an amount estimated by the Department to represent 80% of the
net revenue realized for the preceding month from the sale of
candy, grooming and hygiene products, and soft drinks that had
been taxed at a rate of 1% prior to September 1, 2009 but that
are now taxed at 6.25%.
Beginning July 1, 2013, each month the Department shall
pay into the Underground Storage Tank Fund from the proceeds
collected under this Act, the Use Tax Act, the Service Use Tax
Act, and the Retailers' Occupation Tax Act an amount equal to
the average monthly deficit in the Underground Storage Tank
Fund during the prior year, as certified annually by the
Illinois Environmental Protection Agency, but the total
payment into the Underground Storage Tank Fund under this Act,
the Use Tax Act, the Service Use Tax Act, and the Retailers'
Occupation Tax Act shall not exceed $18,000,000 in any State
fiscal year. As used in this paragraph, the "average monthly
deficit" shall be equal to the difference between the average

HB3810 - 115 - LRB104 12145 SPS 22244 b
monthly claims for payment by the fund and the average monthly
revenues deposited into the fund, excluding payments made
pursuant to this paragraph.
Beginning July 1, 2015, of the remainder of the moneys
received by the Department under the Use Tax Act, the Service
Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
each month the Department shall deposit $500,000 into the
State Crime Laboratory Fund.
Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into the
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
and after July 1, 1989, 3.8% thereof shall be paid into the
Build Illinois Fund; provided, however, that if in any fiscal
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
may be, of the moneys received by the Department and required
to be paid into the Build Illinois Fund pursuant to Section 3
of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
Act, Section 9 of the Service Use Tax Act, and Section 9 of the
Service Occupation Tax Act, such Acts being hereinafter called
the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
may be, of moneys being hereinafter called the "Tax Act
Amount", and (2) the amount transferred to the Build Illinois
Fund from the State and Local Sales Tax Reform Fund shall be
less than the Annual Specified Amount (as defined in Section 3
of the Retailers' Occupation Tax Act), an amount equal to the
difference shall be immediately paid into the Build Illinois

HB3810 - 116 - LRB104 12145 SPS 22244 b
Fund from other moneys received by the Department pursuant to
the Tax Acts; and further provided, that if on the last
business day of any month the sum of (1) the Tax Act Amount
required to be deposited into the Build Illinois Account in
the Build Illinois Fund during such month and (2) the amount
transferred during such month to the Build Illinois Fund from
the State and Local Sales Tax Reform Fund shall have been less
than 1/12 of the Annual Specified Amount, an amount equal to
the difference shall be immediately paid into the Build
Illinois Fund from other moneys received by the Department
pursuant to the Tax Acts; and, further provided, that in no
event shall the payments required under the preceding proviso
result in aggregate payments into the Build Illinois Fund
pursuant to this clause (b) for any fiscal year in excess of
the greater of (i) the Tax Act Amount or (ii) the Annual
Specified Amount for such fiscal year; and, further provided,
that the amounts payable into the Build Illinois Fund under
this clause (b) shall be payable only until such time as the
aggregate amount on deposit under each trust indenture
securing Bonds issued and outstanding pursuant to the Build
Illinois Bond Act is sufficient, taking into account any
future investment income, to fully provide, in accordance with
such indenture, for the defeasance of or the payment of the
principal of, premium, if any, and interest on the Bonds
secured by such indenture and on any Bonds expected to be
issued thereafter and all fees and costs payable with respect

HB3810 - 117 - LRB104 12145 SPS 22244 b
thereto, all as certified by the Director of the Bureau of the
Budget (now Governor's Office of Management and Budget). If on
the last business day of any month in which Bonds are
outstanding pursuant to the Build Illinois Bond Act, the
aggregate of the moneys deposited in the Build Illinois Bond
Account in the Build Illinois Fund in such month shall be less
than the amount required to be transferred in such month from
the Build Illinois Bond Account to the Build Illinois Bond
Retirement and Interest Fund pursuant to Section 13 of the
Build Illinois Bond Act, an amount equal to such deficiency
shall be immediately paid from other moneys received by the
Department pursuant to the Tax Acts to the Build Illinois
Fund; provided, however, that any amounts paid to the Build
Illinois Fund in any fiscal year pursuant to this sentence
shall be deemed to constitute payments pursuant to clause (b)
of the preceding sentence and shall reduce the amount
otherwise payable for such fiscal year pursuant to clause (b)
of the preceding sentence. The moneys received by the
Department pursuant to this Act and required to be deposited
into the Build Illinois Fund are subject to the pledge, claim
and charge set forth in Section 12 of the Build Illinois Bond
Act.
Subject to payment of amounts into the Build Illinois Fund
as provided in the preceding paragraph or in any amendment
thereto hereafter enacted, the following specified monthly
installment of the amount requested in the certificate of the

HB3810 - 118 - LRB104 12145 SPS 22244 b
Chairman of the Metropolitan Pier and Exposition Authority
provided under Section 8.25f of the State Finance Act, but not
in excess of the sums designated as "Total Deposit", shall be
deposited in the aggregate from collections under Section 9 of
the Use Tax Act, Section 9 of the Service Use Tax Act, Section
9 of the Service Occupation Tax Act, and Section 3 of the
Retailers' Occupation Tax Act into the McCormick Place
Expansion Project Fund in the specified fiscal years.
Fiscal Year Total Deposit
1993 $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004 103,000,000
2005 108,000,000
2006 113,000,000
2007 119,000,000
2008 126,000,000

HB3810 - 119 - LRB104 12145 SPS 22244 b
2009 132,000,000
2010 139,000,000
2011 146,000,000
2012 153,000,000
2013 161,000,000
2014 170,000,000
2015 179,000,000
2016 189,000,000
2017 199,000,000
2018 210,000,000
2019 221,000,000
2020 233,000,000
2021 300,000,000
2022 300,000,000
2023 300,000,000
2024 300,000,000
2025 300,000,000
2026 300,000,000
2027 375,000,000
2028 375,000,000
2029 375,000,000
2030 375,000,000
2031 375,000,000
2032 375,000,000
2033 375,000,000
2034 375,000,000

HB3810 - 120 - LRB104 12145 SPS 22244 b
2035 375,000,000
2036 450,000,000
and
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority Act,
but not after fiscal year 2060.
Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Pier and Exposition
Authority Act, plus cumulative deficiencies in the deposits
required under this Section for previous months and years,
shall be deposited into the McCormick Place Expansion Project
Fund, until the full amount requested for the fiscal year, but
not in excess of the amount specified above as "Total
Deposit", has been deposited.
Subject to payment of amounts into the Capital Projects
Fund, the Build Illinois Fund, and the McCormick Place
Expansion Project Fund pursuant to the preceding paragraphs or

HB3810 - 121 - LRB104 12145 SPS 22244 b
in any amendments thereto hereafter enacted, for aviation fuel
sold on or after December 1, 2019, the Department shall each
month deposit into the Aviation Fuel Sales Tax Refund Fund an
amount estimated by the Department to be required for refunds
of the 80% portion of the tax on aviation fuel under this Act.
The Department shall only deposit moneys into the Aviation
Fuel Sales Tax Refund Fund under this paragraph for so long as
the revenue use requirements of 49 U.S.C. 47107(b) and 49
U.S.C. 47133 are binding on the State.
Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning July 1, 1993 and ending on September 30,
2013, the Department shall each month pay into the Illinois
Tax Increment Fund 0.27% of 80% of the net revenue realized for
the preceding month from the 6.25% general rate on the selling
price of tangible personal property.
Subject to payment of amounts into the Build Illinois Fund
and , the McCormick Place Expansion Project Fund, and the
Illinois Tax Increment Fund pursuant to the preceding
paragraphs or in any amendments to this Section hereafter
enacted, beginning on the first day of the first calendar
month to occur on or after August 26, 2014 (the effective date
of Public Act 98-1098), each month, from the collections made
under Section 9 of the Use Tax Act, Section 9 of the Service
Use Tax Act, Section 9 of the Service Occupation Tax Act, and

HB3810 - 122 - LRB104 12145 SPS 22244 b
Section 3 of the Retailers' Occupation Tax Act, the Department
shall pay into the Tax Compliance and Administration Fund, to
be used, subject to appropriation, to fund additional auditors
and compliance personnel at the Department of Revenue, an
amount equal to 1/12 of 5% of 80% of the cash receipts
collected during the preceding fiscal year by the Audit Bureau
of the Department under the Use Tax Act, the Service Use Tax
Act, the Service Occupation Tax Act, the Retailers' Occupation
Tax Act, and associated local occupation and use taxes
administered by the Department.
Subject to payments of amounts into the Build Illinois
Fund, the McCormick Place Expansion Project Fund, the Illinois
Tax Increment Fund, and the Tax Compliance and Administration
Fund as provided in this Section, beginning on July 1, 2018 the
Department shall pay each month into the Downstate Public
Transportation Fund the moneys required to be so paid under
Section 2-3 of the Downstate Public Transportation Act.
Subject to successful execution and delivery of a
public-private agreement between the public agency and private
entity and completion of the civic build, beginning on July 1,
2023, of the remainder of the moneys received by the
Department under the Use Tax Act, the Service Use Tax Act, the
Service Occupation Tax Act, and this Act, the Department shall
deposit the following specified deposits in the aggregate from
collections under the Use Tax Act, the Service Use Tax Act, the
Service Occupation Tax Act, and the Retailers' Occupation Tax

HB3810 - 123 - LRB104 12145 SPS 22244 b
Act, as required under Section 8.25g of the State Finance Act
for distribution consistent with the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
The moneys received by the Department pursuant to this Act and
required to be deposited into the Civic and Transit
Infrastructure Fund are subject to the pledge, claim and
charge set forth in Section 25-55 of the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
As used in this paragraph, "civic build", "private entity",
"public-private agreement", and "public agency" have the
meanings provided in Section 25-10 of the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
Fiscal Year............................Total Deposit
2024....................................$200,000,000
2025....................................$206,000,000
2026....................................$212,200,000
2027....................................$218,500,000
2028....................................$225,100,000
2029....................................$288,700,000
2030....................................$298,900,000
2031....................................$309,300,000
2032....................................$320,100,000
2033....................................$331,200,000
2034....................................$341,200,000
2035....................................$351,400,000
2036....................................$361,900,000

HB3810 - 124 - LRB104 12145 SPS 22244 b
2037....................................$372,800,000
2038....................................$384,000,000
2039....................................$395,500,000
2040....................................$407,400,000
2041....................................$419,600,000
2042....................................$432,200,000
2043....................................$445,100,000
Beginning July 1, 2021 and until July 1, 2022, subject to
the payment of amounts into the County and Mass Transit
District Fund, the Local Government Tax Fund, the Build
Illinois Fund, the McCormick Place Expansion Project Fund, the
Illinois Tax Increment Fund, and the Tax Compliance and
Administration Fund as provided in this Section, the
Department shall pay each month into the Road Fund the amount
estimated to represent 16% of the net revenue realized from
the taxes imposed on motor fuel and gasohol. Beginning July 1,
2022 and until July 1, 2023, subject to the payment of amounts
into the County and Mass Transit District Fund, the Local
Government Tax Fund, the Build Illinois Fund, the McCormick
Place Expansion Project Fund, the Illinois Tax Increment Fund,
and the Tax Compliance and Administration Fund as provided in
this Section, the Department shall pay each month into the
Road Fund the amount estimated to represent 32% of the net
revenue realized from the taxes imposed on motor fuel and
gasohol. Beginning July 1, 2023 and until July 1, 2024,
subject to the payment of amounts into the County and Mass

HB3810 - 125 - LRB104 12145 SPS 22244 b
Transit District Fund, the Local Government Tax Fund, the
Build Illinois Fund, the McCormick Place Expansion Project
Fund, the Illinois Tax Increment Fund, and the Tax Compliance
and Administration Fund as provided in this Section, the
Department shall pay each month into the Road Fund the amount
estimated to represent 48% of the net revenue realized from
the taxes imposed on motor fuel and gasohol. Beginning July 1,
2024 and until July 1, 2025, subject to the payment of amounts
into the County and Mass Transit District Fund, the Local
Government Tax Fund, the Build Illinois Fund, the McCormick
Place Expansion Project Fund, the Illinois Tax Increment Fund,
and the Tax Compliance and Administration Fund as provided in
this Section, the Department shall pay each month into the
Road Fund the amount estimated to represent 64% of the net
revenue realized from the taxes imposed on motor fuel and
gasohol. Beginning on July 1, 2025, subject to the payment of
amounts into the County and Mass Transit District Fund, the
Local Government Tax Fund, the Build Illinois Fund, the
McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, and the Tax Compliance and Administration Fund
as provided in this Section, the Department shall pay each
month into the Road Fund the amount estimated to represent 80%
of the net revenue realized from the taxes imposed on motor
fuel and gasohol. As used in this paragraph "motor fuel" has
the meaning given to that term in Section 1.1 of the Motor Fuel
Tax Law, and "gasohol" has the meaning given to that term in

HB3810 - 126 - LRB104 12145 SPS 22244 b
Section 3-40 of the Use Tax Act.
Of the remainder of the moneys received by the Department
pursuant to this Act, 75% shall be paid into the General
Revenue Fund of the State treasury and 25% shall be reserved in
a special account and used only for the transfer to the Common
School Fund as part of the monthly transfer from the General
Revenue Fund in accordance with Section 8a of the State
Finance Act.
The Department may, upon separate written notice to a
taxpayer, require the taxpayer to prepare and file with the
Department on a form prescribed by the Department within not
less than 60 days after receipt of the notice an annual
information return for the tax year specified in the notice.
Such annual return to the Department shall include a statement
of gross receipts as shown by the taxpayer's last federal
income tax return. If the total receipts of the business as
reported in the federal income tax return do not agree with the
gross receipts reported to the Department of Revenue for the
same period, the taxpayer shall attach to his annual return a
schedule showing a reconciliation of the 2 amounts and the
reasons for the difference. The taxpayer's annual return to
the Department shall also disclose the cost of goods sold by
the taxpayer during the year covered by such return, opening
and closing inventories of such goods for such year, cost of
goods used from stock or taken from stock and given away by the
taxpayer during such year, pay roll information of the

HB3810 - 127 - LRB104 12145 SPS 22244 b
taxpayer's business during such year and any additional
reasonable information which the Department deems would be
helpful in determining the accuracy of the monthly, quarterly
or annual returns filed by such taxpayer as hereinbefore
provided for in this Section.
If the annual information return required by this Section
is not filed when and as required, the taxpayer shall be liable
as follows:
(i) Until January 1, 1994, the taxpayer shall be
liable for a penalty equal to 1/6 of 1% of the tax due from
such taxpayer under this Act during the period to be
covered by the annual return for each month or fraction of
a month until such return is filed as required, the
penalty to be assessed and collected in the same manner as
any other penalty provided for in this Act.
(ii) On and after January 1, 1994, the taxpayer shall
be liable for a penalty as described in Section 3-4 of the
Uniform Penalty and Interest Act.
The chief executive officer, proprietor, owner, or highest
ranking manager shall sign the annual return to certify the
accuracy of the information contained therein. Any person who
willfully signs the annual return containing false or
inaccurate information shall be guilty of perjury and punished
accordingly. The annual return form prescribed by the
Department shall include a warning that the person signing the
return may be liable for perjury.

HB3810 - 128 - LRB104 12145 SPS 22244 b
The foregoing portion of this Section concerning the
filing of an annual information return shall not apply to a
serviceman who is not required to file an income tax return
with the United States Government.
As soon as possible after the first day of each month, upon
certification of the Department of Revenue, the Comptroller
shall order transferred and the Treasurer shall transfer from
the General Revenue Fund to the Motor Fuel Tax Fund an amount
equal to 1.7% of 80% of the net revenue realized under this Act
for the second preceding month. Beginning April 1, 2000, this
transfer is no longer required and shall not be made.
Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
For greater simplicity of administration, it shall be
permissible for manufacturers, importers and wholesalers whose
products are sold by numerous servicemen in Illinois, and who
wish to do so, to assume the responsibility for accounting and
paying to the Department all tax accruing under this Act with
respect to such sales, if the servicemen who are affected do
not make written objection to the Department to this
arrangement.
(Source: P.A. 102-700, eff. 4-19-22; 103-9, eff. 6-7-23;
103-363, eff. 7-28-23; 103-592, eff. 6-7-24; 103-605, eff.
7-1-24.)

HB3810 - 129 - LRB104 12145 SPS 22244 b
Section 10-25. The Retailers' Occupation Tax Act is
amended by changing Section 3 as follows:
(35 ILCS 120/3)
Sec. 3. Except as provided in this Section, on or before
the twentieth day of each calendar month, every person engaged
in the business of selling, which, on and after January 1,
2025, includes leasing, tangible personal property at retail
in this State during the preceding calendar month shall file a
return with the Department, stating:
1. The name of the seller;
2. His residence address and the address of his
principal place of business and the address of the
principal place of business (if that is a different
address) from which he engages in the business of selling
tangible personal property at retail in this State;
3. Total amount of receipts received by him during the
preceding calendar month or quarter, as the case may be,
from sales of tangible personal property, and from
services furnished, by him during such preceding calendar
month or quarter;
4. Total amount received by him during the preceding
calendar month or quarter on charge and time sales of
tangible personal property, and from services furnished,
by him prior to the month or quarter for which the return

HB3810 - 130 - LRB104 12145 SPS 22244 b
is filed;
5. Deductions allowed by law;
6. Gross receipts which were received by him during
the preceding calendar month or quarter and upon the basis
of which the tax is imposed, including gross receipts on
food for human consumption that is to be consumed off the
premises where it is sold (other than alcoholic beverages,
food consisting of or infused with adult use cannabis,
soft drinks, and food that has been prepared for immediate
consumption) which were received during the preceding
calendar month or quarter and upon which tax would have
been due but for the 0% rate imposed under Public Act
102-700;
7. The amount of credit provided in Section 2d of this
Act;
8. The amount of tax due, including the amount of tax
that would have been due on food for human consumption
that is to be consumed off the premises where it is sold
(other than alcoholic beverages, food consisting of or
infused with adult use cannabis, soft drinks, and food
that has been prepared for immediate consumption) but for
the 0% rate imposed under Public Act 102-700;
9. The signature of the taxpayer; and
10. Such other reasonable information as the
Department may require.
In the case of leases, except as otherwise provided in

HB3810 - 131 - LRB104 12145 SPS 22244 b
this Act, the lessor must remit for each tax return period only
the tax applicable to that part of the selling price actually
received during such tax return period.
On and after January 1, 2018, except for returns required
to be filed prior to January 1, 2023 for motor vehicles,
watercraft, aircraft, and trailers that are required to be
registered with an agency of this State, with respect to
retailers whose annual gross receipts average $20,000 or more,
all returns required to be filed pursuant to this Act shall be
filed electronically. On and after January 1, 2023, with
respect to retailers whose annual gross receipts average
$20,000 or more, all returns required to be filed pursuant to
this Act, including, but not limited to, returns for motor
vehicles, watercraft, aircraft, and trailers that are required
to be registered with an agency of this State, shall be filed
electronically. Retailers who demonstrate that they do not
have access to the Internet or demonstrate hardship in filing
electronically may petition the Department to waive the
electronic filing requirement.
If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to be
due on the return shall be deemed assessed.
Each return shall be accompanied by the statement of
prepaid tax issued pursuant to Section 2e for which credit is
claimed.

HB3810 - 132 - LRB104 12145 SPS 22244 b
Prior to October 1, 2003 and on and after September 1,
2004, a retailer may accept a Manufacturer's Purchase Credit
certification from a purchaser in satisfaction of Use Tax as
provided in Section 3-85 of the Use Tax Act if the purchaser
provides the appropriate documentation as required by Section
3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
certification, accepted by a retailer prior to October 1, 2003
and on and after September 1, 2004 as provided in Section 3-85
of the Use Tax Act, may be used by that retailer to satisfy
Retailers' Occupation Tax liability in the amount claimed in
the certification, not to exceed 6.25% of the receipts subject
to tax from a qualifying purchase. A Manufacturer's Purchase
Credit reported on any original or amended return filed under
this Act after October 20, 2003 for reporting periods prior to
September 1, 2004 shall be disallowed. Manufacturer's Purchase
Credit reported on annual returns due on or after January 1,
2005 will be disallowed for periods prior to September 1,
2004. No Manufacturer's Purchase Credit may be used after
September 30, 2003 through August 31, 2004 to satisfy any tax
liability imposed under this Act, including any audit
liability.
Beginning on July 1, 2023 and through December 31, 2032, a
retailer may accept a Sustainable Aviation Fuel Purchase
Credit certification from an air common carrier-purchaser in
satisfaction of Use Tax on aviation fuel as provided in
Section 3-87 of the Use Tax Act if the purchaser provides the

HB3810 - 133 - LRB104 12145 SPS 22244 b
appropriate documentation as required by Section 3-87 of the
Use Tax Act. A Sustainable Aviation Fuel Purchase Credit
certification accepted by a retailer in accordance with this
paragraph may be used by that retailer to satisfy Retailers'
Occupation Tax liability (but not in satisfaction of penalty
or interest) in the amount claimed in the certification, not
to exceed 6.25% of the receipts subject to tax from a sale of
aviation fuel. In addition, for a sale of aviation fuel to
qualify to earn the Sustainable Aviation Fuel Purchase Credit,
retailers must retain in their books and records a
certification from the producer of the aviation fuel that the
aviation fuel sold by the retailer and for which a sustainable
aviation fuel purchase credit was earned meets the definition
of sustainable aviation fuel under Section 3-87 of the Use Tax
Act. The documentation must include detail sufficient for the
Department to determine the number of gallons of sustainable
aviation fuel sold.
The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter. The
taxpayer shall also file a return with the Department for each
of the first 2 months of each calendar quarter, on or before
the twentieth day of the following calendar month, stating:
1. The name of the seller;
2. The address of the principal place of business from

HB3810 - 134 - LRB104 12145 SPS 22244 b
which he engages in the business of selling tangible
personal property at retail in this State;
3. The total amount of taxable receipts received by
him during the preceding calendar month from sales of
tangible personal property by him during such preceding
calendar month, including receipts from charge and time
sales, but less all deductions allowed by law;
4. The amount of credit provided in Section 2d of this
Act;
5. The amount of tax due; and
6. Such other reasonable information as the Department
may require.
Every person engaged in the business of selling aviation
fuel at retail in this State during the preceding calendar
month shall, instead of reporting and paying tax as otherwise
required by this Section, report and pay such tax on a separate
aviation fuel tax return. The requirements related to the
return shall be as otherwise provided in this Section.
Notwithstanding any other provisions of this Act to the
contrary, retailers selling aviation fuel shall file all
aviation fuel tax returns and shall make all aviation fuel tax
payments by electronic means in the manner and form required
by the Department. For purposes of this Section, "aviation
fuel" means jet fuel and aviation gasoline.
Beginning on October 1, 2003, any person who is not a
licensed distributor, importing distributor, or manufacturer,

HB3810 - 135 - LRB104 12145 SPS 22244 b
as defined in the Liquor Control Act of 1934, but is engaged in
the business of selling, at retail, alcoholic liquor shall
file a statement with the Department of Revenue, in a format
and at a time prescribed by the Department, showing the total
amount paid for alcoholic liquor purchased during the
preceding month and such other information as is reasonably
required by the Department. The Department may adopt rules to
require that this statement be filed in an electronic or
telephonic format. Such rules may provide for exceptions from
the filing requirements of this paragraph. For the purposes of
this paragraph, the term "alcoholic liquor" shall have the
meaning prescribed in the Liquor Control Act of 1934.
Beginning on October 1, 2003, every distributor, importing
distributor, and manufacturer of alcoholic liquor as defined
in the Liquor Control Act of 1934, shall file a statement with
the Department of Revenue, no later than the 10th day of the
month for the preceding month during which transactions
occurred, by electronic means, showing the total amount of
gross receipts from the sale of alcoholic liquor sold or
distributed during the preceding month to purchasers;
identifying the purchaser to whom it was sold or distributed;
the purchaser's tax registration number; and such other
information reasonably required by the Department. A
distributor, importing distributor, or manufacturer of
alcoholic liquor must personally deliver, mail, or provide by
electronic means to each retailer listed on the monthly

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statement a report containing a cumulative total of that
distributor's, importing distributor's, or manufacturer's
total sales of alcoholic liquor to that retailer no later than
the 10th day of the month for the preceding month during which
the transaction occurred. The distributor, importing
distributor, or manufacturer shall notify the retailer as to
the method by which the distributor, importing distributor, or
manufacturer will provide the sales information. If the
retailer is unable to receive the sales information by
electronic means, the distributor, importing distributor, or
manufacturer shall furnish the sales information by personal
delivery or by mail. For purposes of this paragraph, the term
"electronic means" includes, but is not limited to, the use of
a secure Internet website, e-mail, or facsimile.
If a total amount of less than $1 is payable, refundable or
creditable, such amount shall be disregarded if it is less
than 50 cents and shall be increased to $1 if it is 50 cents or
more.
Notwithstanding any other provision of this Act to the
contrary, retailers subject to tax on cannabis shall file all
cannabis tax returns and shall make all cannabis tax payments
by electronic means in the manner and form required by the
Department.
Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic

HB3810 - 137 - LRB104 12145 SPS 22244 b
funds transfer. Beginning October 1, 1994, a taxpayer who has
an average monthly tax liability of $100,000 or more shall
make all payments required by rules of the Department by
electronic funds transfer. Beginning October 1, 1995, a
taxpayer who has an average monthly tax liability of $50,000
or more shall make all payments required by rules of the
Department by electronic funds transfer. Beginning October 1,
2000, a taxpayer who has an annual tax liability of $200,000 or
more shall make all payments required by rules of the
Department by electronic funds transfer. The term "annual tax
liability" shall be the sum of the taxpayer's liabilities
under this Act, and under all other State and local occupation
and use tax laws administered by the Department, for the
immediately preceding calendar year. The term "average monthly
tax liability" shall be the sum of the taxpayer's liabilities
under this Act, and under all other State and local occupation
and use tax laws administered by the Department, for the
immediately preceding calendar year divided by 12. Beginning
on October 1, 2002, a taxpayer who has a tax liability in the
amount set forth in subsection (b) of Section 2505-210 of the
Department of Revenue Law shall make all payments required by
rules of the Department by electronic funds transfer.
Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make
payments by electronic funds transfer. All taxpayers required
to make payments by electronic funds transfer shall make those

HB3810 - 138 - LRB104 12145 SPS 22244 b
payments for a minimum of one year beginning on October 1.
Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
All taxpayers required to make payment by electronic funds
transfer and any taxpayers authorized to voluntarily make
payments by electronic funds transfer shall make those
payments in the manner authorized by the Department.
The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
Any amount which is required to be shown or reported on any
return or other document under this Act shall, if such amount
is not a whole-dollar amount, be increased to the nearest
whole-dollar amount in any case where the fractional part of a
dollar is 50 cents or more, and decreased to the nearest
whole-dollar amount where the fractional part of a dollar is
less than 50 cents.
If the retailer is otherwise required to file a monthly
return and if the retailer's average monthly tax liability to
the Department does not exceed $200, the Department may
authorize his returns to be filed on a quarter annual basis,
with the return for January, February, and March of a given
year being due by April 20 of such year; with the return for
April, May, and June of a given year being due by July 20 of
such year; with the return for July, August, and September of a

HB3810 - 139 - LRB104 12145 SPS 22244 b
given year being due by October 20 of such year, and with the
return for October, November, and December of a given year
being due by January 20 of the following year.
If the retailer is otherwise required to file a monthly or
quarterly return and if the retailer's average monthly tax
liability with the Department does not exceed $50, the
Department may authorize his returns to be filed on an annual
basis, with the return for a given year being due by January 20
of the following year.
Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as
monthly returns.
Notwithstanding any other provision in this Act concerning
the time within which a retailer may file his return, in the
case of any retailer who ceases to engage in a kind of business
which makes him responsible for filing returns under this Act,
such retailer shall file a final return under this Act with the
Department not more than one month after discontinuing such
business.
Where the same person has more than one business
registered with the Department under separate registrations
under this Act, such person may not file each return that is
due as a single return covering all such registered
businesses, but shall file separate returns for each such
registered business.
In addition, with respect to motor vehicles, watercraft,

HB3810 - 140 - LRB104 12145 SPS 22244 b
aircraft, and trailers that are required to be registered with
an agency of this State, except as otherwise provided in this
Section, every retailer selling this kind of tangible personal
property shall file, with the Department, upon a form to be
prescribed and supplied by the Department, a separate return
for each such item of tangible personal property which the
retailer sells, except that if, in the same transaction, (i) a
retailer of aircraft, watercraft, motor vehicles, or trailers
transfers more than one aircraft, watercraft, motor vehicle,
or trailer to another aircraft, watercraft, motor vehicle
retailer, or trailer retailer for the purpose of resale or
(ii) a retailer of aircraft, watercraft, motor vehicles, or
trailers transfers more than one aircraft, watercraft, motor
vehicle, or trailer to a purchaser for use as a qualifying
rolling stock as provided in Section 2-5 of this Act, then that
seller may report the transfer of all aircraft, watercraft,
motor vehicles, or trailers involved in that transaction to
the Department on the same uniform invoice-transaction
reporting return form. For purposes of this Section,
"watercraft" means a Class 2, Class 3, or Class 4 watercraft as
defined in Section 3-2 of the Boat Registration and Safety
Act, a personal watercraft, or any boat equipped with an
inboard motor.
In addition, with respect to motor vehicles, watercraft,
aircraft, and trailers that are required to be registered with
an agency of this State, every person who is engaged in the

HB3810 - 141 - LRB104 12145 SPS 22244 b
business of leasing or renting such items and who, in
connection with such business, sells any such item to a
retailer for the purpose of resale is, notwithstanding any
other provision of this Section to the contrary, authorized to
meet the return-filing requirement of this Act by reporting
the transfer of all the aircraft, watercraft, motor vehicles,
or trailers transferred for resale during a month to the
Department on the same uniform invoice-transaction reporting
return form on or before the 20th of the month following the
month in which the transfer takes place. Notwithstanding any
other provision of this Act to the contrary, all returns filed
under this paragraph must be filed by electronic means in the
manner and form as required by the Department.
Any retailer who sells only motor vehicles, watercraft,
aircraft, or trailers that are required to be registered with
an agency of this State, so that all retailers' occupation tax
liability is required to be reported, and is reported, on such
transaction reporting returns and who is not otherwise
required to file monthly or quarterly returns, need not file
monthly or quarterly returns. However, those retailers shall
be required to file returns on an annual basis.
The transaction reporting return, in the case of motor
vehicles or trailers that are required to be registered with
an agency of this State, shall be the same document as the
Uniform Invoice referred to in Section 5-402 of the Illinois
Vehicle Code and must show the name and address of the seller;

HB3810 - 142 - LRB104 12145 SPS 22244 b
the name and address of the purchaser; the amount of the
selling price including the amount allowed by the retailer for
traded-in property, if any; the amount allowed by the retailer
for the traded-in tangible personal property, if any, to the
extent to which Section 1 of this Act allows an exemption for
the value of traded-in property; the balance payable after
deducting such trade-in allowance from the total selling
price; the amount of tax due from the retailer with respect to
such transaction; the amount of tax collected from the
purchaser by the retailer on such transaction (or satisfactory
evidence that such tax is not due in that particular instance,
if that is claimed to be the fact); the place and date of the
sale; a sufficient identification of the property sold; such
other information as is required in Section 5-402 of the
Illinois Vehicle Code, and such other information as the
Department may reasonably require.
The transaction reporting return in the case of watercraft
or aircraft must show the name and address of the seller; the
name and address of the purchaser; the amount of the selling
price including the amount allowed by the retailer for
traded-in property, if any; the amount allowed by the retailer
for the traded-in tangible personal property, if any, to the
extent to which Section 1 of this Act allows an exemption for
the value of traded-in property; the balance payable after
deducting such trade-in allowance from the total selling
price; the amount of tax due from the retailer with respect to

HB3810 - 143 - LRB104 12145 SPS 22244 b
such transaction; the amount of tax collected from the
purchaser by the retailer on such transaction (or satisfactory
evidence that such tax is not due in that particular instance,
if that is claimed to be the fact); the place and date of the
sale, a sufficient identification of the property sold, and
such other information as the Department may reasonably
require.
Such transaction reporting return shall be filed not later
than 20 days after the day of delivery of the item that is
being sold, but may be filed by the retailer at any time sooner
than that if he chooses to do so. The transaction reporting
return and tax remittance or proof of exemption from the
Illinois use tax may be transmitted to the Department by way of
the State agency with which, or State officer with whom the
tangible personal property must be titled or registered (if
titling or registration is required) if the Department and
such agency or State officer determine that this procedure
will expedite the processing of applications for title or
registration.
With each such transaction reporting return, the retailer
shall remit the proper amount of tax due (or shall submit
satisfactory evidence that the sale is not taxable if that is
the case), to the Department or its agents, whereupon the
Department shall issue, in the purchaser's name, a use tax
receipt (or a certificate of exemption if the Department is
satisfied that the particular sale is tax exempt) which such

HB3810 - 144 - LRB104 12145 SPS 22244 b
purchaser may submit to the agency with which, or State
officer with whom, he must title or register the tangible
personal property that is involved (if titling or registration
is required) in support of such purchaser's application for an
Illinois certificate or other evidence of title or
registration to such tangible personal property.
No retailer's failure or refusal to remit tax under this
Act precludes a user, who has paid the proper tax to the
retailer, from obtaining his certificate of title or other
evidence of title or registration (if titling or registration
is required) upon satisfying the Department that such user has
paid the proper tax (if tax is due) to the retailer. The
Department shall adopt appropriate rules to carry out the
mandate of this paragraph.
If the user who would otherwise pay tax to the retailer
wants the transaction reporting return filed and the payment
of the tax or proof of exemption made to the Department before
the retailer is willing to take these actions and such user has
not paid the tax to the retailer, such user may certify to the
fact of such delay by the retailer and may (upon the Department
being satisfied of the truth of such certification) transmit
the information required by the transaction reporting return
and the remittance for tax or proof of exemption directly to
the Department and obtain his tax receipt or exemption
determination, in which event the transaction reporting return
and tax remittance (if a tax payment was required) shall be

HB3810 - 145 - LRB104 12145 SPS 22244 b
credited by the Department to the proper retailer's account
with the Department, but without the vendor's discount
provided for in this Section being allowed. When the user pays
the tax directly to the Department, he shall pay the tax in the
same amount and in the same form in which it would be remitted
if the tax had been remitted to the Department by the retailer.
On and after January 1, 2025, with respect to the lease of
trailers, other than semitrailers as defined in Section 1-187
of the Illinois Vehicle Code, that are required to be
registered with an agency of this State and that are subject to
the tax on lease receipts under this Act, notwithstanding any
other provision of this Act to the contrary, for the purpose of
reporting and paying tax under this Act on those lease
receipts, lessors shall file returns in addition to and
separate from the transaction reporting return. Lessors shall
file those lease returns and make payment to the Department by
electronic means on or before the 20th day of each month
following the month, quarter, or year, as applicable, in which
lease receipts were received. All lease receipts received by
the lessor from the lease of those trailers during the same
reporting period shall be reported and tax shall be paid on a
single return form to be prescribed by the Department.
Refunds made by the seller during the preceding return
period to purchasers, on account of tangible personal property
returned to the seller, shall be allowed as a deduction under
subdivision 5 of his monthly or quarterly return, as the case

HB3810 - 146 - LRB104 12145 SPS 22244 b
may be, in case the seller had theretofore included the
receipts from the sale of such tangible personal property in a
return filed by him and had paid the tax imposed by this Act
with respect to such receipts.
Where the seller is a corporation, the return filed on
behalf of such corporation shall be signed by the president,
vice-president, secretary, or treasurer or by the properly
accredited agent of such corporation.
Where the seller is a limited liability company, the
return filed on behalf of the limited liability company shall
be signed by a manager, member, or properly accredited agent
of the limited liability company.
Except as provided in this Section, the retailer filing
the return under this Section shall, at the time of filing such
return, pay to the Department the amount of tax imposed by this
Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
on and after January 1, 1990, or $5 per calendar year,
whichever is greater, which is allowed to reimburse the
retailer for the expenses incurred in keeping records,
preparing and filing returns, remitting the tax and supplying
data to the Department on request. On and after January 1,
2021, a certified service provider, as defined in the Leveling
the Playing Field for Illinois Retail Act, filing the return
under this Section on behalf of a remote retailer shall, at the
time of such return, pay to the Department the amount of tax
imposed by this Act less a discount of 1.75%. A remote retailer

HB3810 - 147 - LRB104 12145 SPS 22244 b
using a certified service provider to file a return on its
behalf, as provided in the Leveling the Playing Field for
Illinois Retail Act, is not eligible for the discount.
Beginning with returns due on or after January 1, 2025, the
vendor's discount allowed in this Section, the Service
Occupation Tax Act, the Use Tax Act, and the Service Use Tax
Act, including any local tax administered by the Department
and reported on the same return, shall not exceed $1,000 per
month in the aggregate for returns other than transaction
returns filed during the month. When determining the discount
allowed under this Section, retailers shall include the amount
of tax that would have been due at the 1% rate but for the 0%
rate imposed under Public Act 102-700. When determining the
discount allowed under this Section, retailers shall include
the amount of tax that would have been due at the 6.25% rate
but for the 1.25% rate imposed on sales tax holiday items under
Public Act 102-700. The discount under this Section is not
allowed for the 1.25% portion of taxes paid on aviation fuel
that is subject to the revenue use requirements of 49 U.S.C.
47107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
Section 2d of this Act shall be included in the amount on which
such discount is computed. In the case of retailers who report
and pay the tax on a transaction by transaction basis, as
provided in this Section, such discount shall be taken with
each such tax remittance instead of when such retailer files
his periodic return, but, beginning with returns due on or

HB3810 - 148 - LRB104 12145 SPS 22244 b
after January 1, 2025, the vendor's discount allowed under
this Section and the Use Tax Act, including any local tax
administered by the Department and reported on the same
transaction return, shall not exceed $1,000 per month for all
transaction returns filed during the month. The discount
allowed under this Section is allowed only for returns that
are filed in the manner required by this Act. The Department
may disallow the discount for retailers whose certificate of
registration is revoked at the time the return is filed, but
only if the Department's decision to revoke the certificate of
registration has become final.
Before October 1, 2000, if the taxpayer's average monthly
tax liability to the Department under this Act, the Use Tax
Act, the Service Occupation Tax Act, and the Service Use Tax
Act, excluding any liability for prepaid sales tax to be
remitted in accordance with Section 2d of this Act, was
$10,000 or more during the preceding 4 complete calendar
quarters, he shall file a return with the Department each
month by the 20th day of the month next following the month
during which such tax liability is incurred and shall make
payments to the Department on or before the 7th, 15th, 22nd and
last day of the month during which such liability is incurred.
On and after October 1, 2000, if the taxpayer's average
monthly tax liability to the Department under this Act, the
Use Tax Act, the Service Occupation Tax Act, and the Service
Use Tax Act, excluding any liability for prepaid sales tax to

HB3810 - 149 - LRB104 12145 SPS 22244 b
be remitted in accordance with Section 2d of this Act, was
$20,000 or more during the preceding 4 complete calendar
quarters, he shall file a return with the Department each
month by the 20th day of the month next following the month
during which such tax liability is incurred and shall make
payment to the Department on or before the 7th, 15th, 22nd and
last day of the month during which such liability is incurred.
If the month during which such tax liability is incurred began
prior to January 1, 1985, each payment shall be in an amount
equal to 1/4 of the taxpayer's actual liability for the month
or an amount set by the Department not to exceed 1/4 of the
average monthly liability of the taxpayer to the Department
for the preceding 4 complete calendar quarters (excluding the
month of highest liability and the month of lowest liability
in such 4 quarter period). If the month during which such tax
liability is incurred begins on or after January 1, 1985 and
prior to January 1, 1987, each payment shall be in an amount
equal to 22.5% of the taxpayer's actual liability for the
month or 27.5% of the taxpayer's liability for the same
calendar month of the preceding year. If the month during
which such tax liability is incurred begins on or after
January 1, 1987 and prior to January 1, 1988, each payment
shall be in an amount equal to 22.5% of the taxpayer's actual
liability for the month or 26.25% of the taxpayer's liability
for the same calendar month of the preceding year. If the month
during which such tax liability is incurred begins on or after

HB3810 - 150 - LRB104 12145 SPS 22244 b
January 1, 1988, and prior to January 1, 1989, or begins on or
after January 1, 1996, each payment shall be in an amount equal
to 22.5% of the taxpayer's actual liability for the month or
25% of the taxpayer's liability for the same calendar month of
the preceding year. If the month during which such tax
liability is incurred begins on or after January 1, 1989, and
prior to January 1, 1996, each payment shall be in an amount
equal to 22.5% of the taxpayer's actual liability for the
month or 25% of the taxpayer's liability for the same calendar
month of the preceding year or 100% of the taxpayer's actual
liability for the quarter monthly reporting period. The amount
of such quarter monthly payments shall be credited against the
final tax liability of the taxpayer's return for that month.
Before October 1, 2000, once applicable, the requirement of
the making of quarter monthly payments to the Department by
taxpayers having an average monthly tax liability of $10,000
or more as determined in the manner provided above shall
continue until such taxpayer's average monthly liability to
the Department during the preceding 4 complete calendar
quarters (excluding the month of highest liability and the
month of lowest liability) is less than $9,000, or until such
taxpayer's average monthly liability to the Department as
computed for each calendar quarter of the 4 preceding complete
calendar quarter period is less than $10,000. However, if a
taxpayer can show the Department that a substantial change in
the taxpayer's business has occurred which causes the taxpayer

HB3810 - 151 - LRB104 12145 SPS 22244 b
to anticipate that his average monthly tax liability for the
reasonably foreseeable future will fall below the $10,000
threshold stated above, then such taxpayer may petition the
Department for a change in such taxpayer's reporting status.
On and after October 1, 2000, once applicable, the requirement
of the making of quarter monthly payments to the Department by
taxpayers having an average monthly tax liability of $20,000
or more as determined in the manner provided above shall
continue until such taxpayer's average monthly liability to
the Department during the preceding 4 complete calendar
quarters (excluding the month of highest liability and the
month of lowest liability) is less than $19,000 or until such
taxpayer's average monthly liability to the Department as
computed for each calendar quarter of the 4 preceding complete
calendar quarter period is less than $20,000. However, if a
taxpayer can show the Department that a substantial change in
the taxpayer's business has occurred which causes the taxpayer
to anticipate that his average monthly tax liability for the
reasonably foreseeable future will fall below the $20,000
threshold stated above, then such taxpayer may petition the
Department for a change in such taxpayer's reporting status.
The Department shall change such taxpayer's reporting status
unless it finds that such change is seasonal in nature and not
likely to be long term. Quarter monthly payment status shall
be determined under this paragraph as if the rate reduction to
0% in Public Act 102-700 on food for human consumption that is

HB3810 - 152 - LRB104 12145 SPS 22244 b
to be consumed off the premises where it is sold (other than
alcoholic beverages, food consisting of or infused with adult
use cannabis, soft drinks, and food that has been prepared for
immediate consumption) had not occurred. For quarter monthly
payments due under this paragraph on or after July 1, 2023 and
through June 30, 2024, "25% of the taxpayer's liability for
the same calendar month of the preceding year" shall be
determined as if the rate reduction to 0% in Public Act 102-700
had not occurred. Quarter monthly payment status shall be
determined under this paragraph as if the rate reduction to
1.25% in Public Act 102-700 on sales tax holiday items had not
occurred. For quarter monthly payments due on or after July 1,
2023 and through June 30, 2024, "25% of the taxpayer's
liability for the same calendar month of the preceding year"
shall be determined as if the rate reduction to 1.25% in Public
Act 102-700 on sales tax holiday items had not occurred. If any
such quarter monthly payment is not paid at the time or in the
amount required by this Section, then the taxpayer shall be
liable for penalties and interest on the difference between
the minimum amount due as a payment and the amount of such
quarter monthly payment actually and timely paid, except
insofar as the taxpayer has previously made payments for that
month to the Department in excess of the minimum payments
previously due as provided in this Section. The Department
shall make reasonable rules and regulations to govern the
quarter monthly payment amount and quarter monthly payment

HB3810 - 153 - LRB104 12145 SPS 22244 b
dates for taxpayers who file on other than a calendar monthly
basis.
The provisions of this paragraph apply before October 1,
2001. Without regard to whether a taxpayer is required to make
quarter monthly payments as specified above, any taxpayer who
is required by Section 2d of this Act to collect and remit
prepaid taxes and has collected prepaid taxes which average in
excess of $25,000 per month during the preceding 2 complete
calendar quarters, shall file a return with the Department as
required by Section 2f and shall make payments to the
Department on or before the 7th, 15th, 22nd and last day of the
month during which such liability is incurred. If the month
during which such tax liability is incurred began prior to
September 1, 1985 (the effective date of Public Act 84-221),
each payment shall be in an amount not less than 22.5% of the
taxpayer's actual liability under Section 2d. If the month
during which such tax liability is incurred begins on or after
January 1, 1986, each payment shall be in an amount equal to
22.5% of the taxpayer's actual liability for the month or
27.5% of the taxpayer's liability for the same calendar month
of the preceding calendar year. If the month during which such
tax liability is incurred begins on or after January 1, 1987,
each payment shall be in an amount equal to 22.5% of the
taxpayer's actual liability for the month or 26.25% of the
taxpayer's liability for the same calendar month of the
preceding year. The amount of such quarter monthly payments

HB3810 - 154 - LRB104 12145 SPS 22244 b
shall be credited against the final tax liability of the
taxpayer's return for that month filed under this Section or
Section 2f, as the case may be. Once applicable, the
requirement of the making of quarter monthly payments to the
Department pursuant to this paragraph shall continue until
such taxpayer's average monthly prepaid tax collections during
the preceding 2 complete calendar quarters is $25,000 or less.
If any such quarter monthly payment is not paid at the time or
in the amount required, the taxpayer shall be liable for
penalties and interest on such difference, except insofar as
the taxpayer has previously made payments for that month in
excess of the minimum payments previously due.
The provisions of this paragraph apply on and after
October 1, 2001. Without regard to whether a taxpayer is
required to make quarter monthly payments as specified above,
any taxpayer who is required by Section 2d of this Act to
collect and remit prepaid taxes and has collected prepaid
taxes that average in excess of $20,000 per month during the
preceding 4 complete calendar quarters shall file a return
with the Department as required by Section 2f and shall make
payments to the Department on or before the 7th, 15th, 22nd,
and last day of the month during which the liability is
incurred. Each payment shall be in an amount equal to 22.5% of
the taxpayer's actual liability for the month or 25% of the
taxpayer's liability for the same calendar month of the
preceding year. The amount of the quarter monthly payments

HB3810 - 155 - LRB104 12145 SPS 22244 b
shall be credited against the final tax liability of the
taxpayer's return for that month filed under this Section or
Section 2f, as the case may be. Once applicable, the
requirement of the making of quarter monthly payments to the
Department pursuant to this paragraph shall continue until the
taxpayer's average monthly prepaid tax collections during the
preceding 4 complete calendar quarters (excluding the month of
highest liability and the month of lowest liability) is less
than $19,000 or until such taxpayer's average monthly
liability to the Department as computed for each calendar
quarter of the 4 preceding complete calendar quarters is less
than $20,000. If any such quarter monthly payment is not paid
at the time or in the amount required, the taxpayer shall be
liable for penalties and interest on such difference, except
insofar as the taxpayer has previously made payments for that
month in excess of the minimum payments previously due.
If any payment provided for in this Section exceeds the
taxpayer's liabilities under this Act, the Use Tax Act, the
Service Occupation Tax Act, and the Service Use Tax Act, as
shown on an original monthly return, the Department shall, if
requested by the taxpayer, issue to the taxpayer a credit
memorandum no later than 30 days after the date of payment. The
credit evidenced by such credit memorandum may be assigned by
the taxpayer to a similar taxpayer under this Act, the Use Tax
Act, the Service Occupation Tax Act, or the Service Use Tax
Act, in accordance with reasonable rules and regulations to be

HB3810 - 156 - LRB104 12145 SPS 22244 b
prescribed by the Department. If no such request is made, the
taxpayer may credit such excess payment against tax liability
subsequently to be remitted to the Department under this Act,
the Use Tax Act, the Service Occupation Tax Act, or the Service
Use Tax Act, in accordance with reasonable rules and
regulations prescribed by the Department. If the Department
subsequently determined that all or any part of the credit
taken was not actually due to the taxpayer, the taxpayer's
vendor's discount shall be reduced, if necessary, to reflect
the difference between the credit taken and that actually due,
and that taxpayer shall be liable for penalties and interest
on such difference.
If a retailer of motor fuel is entitled to a credit under
Section 2d of this Act which exceeds the taxpayer's liability
to the Department under this Act for the month for which the
taxpayer is filing a return, the Department shall issue the
taxpayer a credit memorandum for the excess.
Beginning January 1, 1990, each month the Department shall
pay into the Local Government Tax Fund, a special fund in the
State treasury which is hereby created, the net revenue
realized for the preceding month from the 1% tax imposed under
this Act.
Beginning January 1, 1990, each month the Department shall
pay into the County and Mass Transit District Fund, a special
fund in the State treasury which is hereby created, 4% of the
net revenue realized for the preceding month from the 6.25%

HB3810 - 157 - LRB104 12145 SPS 22244 b
general rate other than aviation fuel sold on or after
December 1, 2019. This exception for aviation fuel only
applies for so long as the revenue use requirements of 49
U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
Beginning August 1, 2000, each month the Department shall
pay into the County and Mass Transit District Fund 20% of the
net revenue realized for the preceding month from the 1.25%
rate on the selling price of motor fuel and gasohol. If, in any
month, the tax on sales tax holiday items, as defined in
Section 2-8, is imposed at the rate of 1.25%, then the
Department shall pay 20% of the net revenue realized for that
month from the 1.25% rate on the selling price of sales tax
holiday items into the County and Mass Transit District Fund.
Beginning January 1, 1990, each month the Department shall
pay into the Local Government Tax Fund 16% of the net revenue
realized for the preceding month from the 6.25% general rate
on the selling price of tangible personal property other than
aviation fuel sold on or after December 1, 2019. This
exception for aviation fuel only applies for so long as the
revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
47133 are binding on the State.
For aviation fuel sold on or after December 1, 2019, each
month the Department shall pay into the State Aviation Program
Fund 20% of the net revenue realized for the preceding month
from the 6.25% general rate on the selling price of aviation
fuel, less an amount estimated by the Department to be

HB3810 - 158 - LRB104 12145 SPS 22244 b
required for refunds of the 20% portion of the tax on aviation
fuel under this Act, which amount shall be deposited into the
Aviation Fuel Sales Tax Refund Fund. The Department shall only
pay moneys into the State Aviation Program Fund and the
Aviation Fuel Sales Tax Refund Fund under this Act for so long
as the revenue use requirements of 49 U.S.C. 47107(b) and 49
U.S.C. 47133 are binding on the State.
Beginning August 1, 2000, each month the Department shall
pay into the Local Government Tax Fund 80% of the net revenue
realized for the preceding month from the 1.25% rate on the
selling price of motor fuel and gasohol. If, in any month, the
tax on sales tax holiday items, as defined in Section 2-8, is
imposed at the rate of 1.25%, then the Department shall pay 80%
of the net revenue realized for that month from the 1.25% rate
on the selling price of sales tax holiday items into the Local
Government Tax Fund.
Beginning October 1, 2009, each month the Department shall
pay into the Capital Projects Fund an amount that is equal to
an amount estimated by the Department to represent 80% of the
net revenue realized for the preceding month from the sale of
candy, grooming and hygiene products, and soft drinks that had
been taxed at a rate of 1% prior to September 1, 2009 but that
are now taxed at 6.25%.
Beginning July 1, 2011, each month the Department shall
pay into the Clean Air Act Permit Fund 80% of the net revenue
realized for the preceding month from the 6.25% general rate

HB3810 - 159 - LRB104 12145 SPS 22244 b
on the selling price of sorbents used in Illinois in the
process of sorbent injection as used to comply with the
Environmental Protection Act or the federal Clean Air Act, but
the total payment into the Clean Air Act Permit Fund under this
Act and the Use Tax Act shall not exceed $2,000,000 in any
fiscal year.
Beginning July 1, 2013, each month the Department shall
pay into the Underground Storage Tank Fund from the proceeds
collected under this Act, the Use Tax Act, the Service Use Tax
Act, and the Service Occupation Tax Act an amount equal to the
average monthly deficit in the Underground Storage Tank Fund
during the prior year, as certified annually by the Illinois
Environmental Protection Agency, but the total payment into
the Underground Storage Tank Fund under this Act, the Use Tax
Act, the Service Use Tax Act, and the Service Occupation Tax
Act shall not exceed $18,000,000 in any State fiscal year. As
used in this paragraph, the "average monthly deficit" shall be
equal to the difference between the average monthly claims for
payment by the fund and the average monthly revenues deposited
into the fund, excluding payments made pursuant to this
paragraph.
Beginning July 1, 2015, of the remainder of the moneys
received by the Department under the Use Tax Act, the Service
Use Tax Act, the Service Occupation Tax Act, and this Act, each
month the Department shall deposit $500,000 into the State
Crime Laboratory Fund.

HB3810 - 160 - LRB104 12145 SPS 22244 b
Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into the
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
and after July 1, 1989, 3.8% thereof shall be paid into the
Build Illinois Fund; provided, however, that if in any fiscal
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
may be, of the moneys received by the Department and required
to be paid into the Build Illinois Fund pursuant to this Act,
Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
Act, and Section 9 of the Service Occupation Tax Act, such Acts
being hereinafter called the "Tax Acts" and such aggregate of
2.2% or 3.8%, as the case may be, of moneys being hereinafter
called the "Tax Act Amount", and (2) the amount transferred to
the Build Illinois Fund from the State and Local Sales Tax
Reform Fund shall be less than the Annual Specified Amount (as
hereinafter defined), an amount equal to the difference shall
be immediately paid into the Build Illinois Fund from other
moneys received by the Department pursuant to the Tax Acts;
the "Annual Specified Amount" means the amounts specified
below for fiscal years 1986 through 1993:
Fiscal Year Annual Specified Amount
1986 $54,800,000
1987 $76,650,000
1988 $80,480,000
1989 $88,510,000
1990 $115,330,000

HB3810 - 161 - LRB104 12145 SPS 22244 b
1991 $145,470,000
1992 $182,730,000
1993 $206,520,000;
and means the Certified Annual Debt Service Requirement (as
defined in Section 13 of the Build Illinois Bond Act) or the
Tax Act Amount, whichever is greater, for fiscal year 1994 and
each fiscal year thereafter; and further provided, that if on
the last business day of any month the sum of (1) the Tax Act
Amount required to be deposited into the Build Illinois Bond
Account in the Build Illinois Fund during such month and (2)
the amount transferred to the Build Illinois Fund from the
State and Local Sales Tax Reform Fund shall have been less than
1/12 of the Annual Specified Amount, an amount equal to the
difference shall be immediately paid into the Build Illinois
Fund from other moneys received by the Department pursuant to
the Tax Acts; and, further provided, that in no event shall the
payments required under the preceding proviso result in
aggregate payments into the Build Illinois Fund pursuant to
this clause (b) for any fiscal year in excess of the greater of
(i) the Tax Act Amount or (ii) the Annual Specified Amount for
such fiscal year. The amounts payable into the Build Illinois
Fund under clause (b) of the first sentence in this paragraph
shall be payable only until such time as the aggregate amount
on deposit under each trust indenture securing Bonds issued
and outstanding pursuant to the Build Illinois Bond Act is
sufficient, taking into account any future investment income,

HB3810 - 162 - LRB104 12145 SPS 22244 b
to fully provide, in accordance with such indenture, for the
defeasance of or the payment of the principal of, premium, if
any, and interest on the Bonds secured by such indenture and on
any Bonds expected to be issued thereafter and all fees and
costs payable with respect thereto, all as certified by the
Director of the Bureau of the Budget (now Governor's Office of
Management and Budget). If on the last business day of any
month in which Bonds are outstanding pursuant to the Build
Illinois Bond Act, the aggregate of moneys deposited in the
Build Illinois Bond Account in the Build Illinois Fund in such
month shall be less than the amount required to be transferred
in such month from the Build Illinois Bond Account to the Build
Illinois Bond Retirement and Interest Fund pursuant to Section
13 of the Build Illinois Bond Act, an amount equal to such
deficiency shall be immediately paid from other moneys
received by the Department pursuant to the Tax Acts to the
Build Illinois Fund; provided, however, that any amounts paid
to the Build Illinois Fund in any fiscal year pursuant to this
sentence shall be deemed to constitute payments pursuant to
clause (b) of the first sentence of this paragraph and shall
reduce the amount otherwise payable for such fiscal year
pursuant to that clause (b). The moneys received by the
Department pursuant to this Act and required to be deposited
into the Build Illinois Fund are subject to the pledge, claim
and charge set forth in Section 12 of the Build Illinois Bond
Act.

HB3810 - 163 - LRB104 12145 SPS 22244 b
Subject to payment of amounts into the Build Illinois Fund
as provided in the preceding paragraph or in any amendment
thereto hereafter enacted, the following specified monthly
installment of the amount requested in the certificate of the
Chairman of the Metropolitan Pier and Exposition Authority
provided under Section 8.25f of the State Finance Act, but not
in excess of sums designated as "Total Deposit", shall be
deposited in the aggregate from collections under Section 9 of
the Use Tax Act, Section 9 of the Service Use Tax Act, Section
9 of the Service Occupation Tax Act, and Section 3 of the
Retailers' Occupation Tax Act into the McCormick Place
Expansion Project Fund in the specified fiscal years.
Fiscal Year Total Deposit
1993 $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004 103,000,000
2005 108,000,000

HB3810 - 164 - LRB104 12145 SPS 22244 b
2006 113,000,000
2007 119,000,000
2008 126,000,000
2009 132,000,000
2010 139,000,000
2011 146,000,000
2012 153,000,000
2013 161,000,000
2014 170,000,000
2015 179,000,000
2016 189,000,000
2017 199,000,000
2018 210,000,000
2019 221,000,000
2020 233,000,000
2021 300,000,000
2022 300,000,000
2023 300,000,000
2024 300,000,000
2025 300,000,000
2026 300,000,000
2027 375,000,000
2028 375,000,000
2029 375,000,000
2030 375,000,000
2031 375,000,000

HB3810 - 165 - LRB104 12145 SPS 22244 b
2032 375,000,000
2033 375,000,000
2034 375,000,000
2035 375,000,000
2036 450,000,000
and
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority Act,
but not after fiscal year 2060.
Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Pier and Exposition
Authority Act, plus cumulative deficiencies in the deposits
required under this Section for previous months and years,
shall be deposited into the McCormick Place Expansion Project
Fund, until the full amount requested for the fiscal year, but
not in excess of the amount specified above as "Total
Deposit", has been deposited.

HB3810 - 166 - LRB104 12145 SPS 22244 b
Subject to payment of amounts into the Capital Projects
Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, for aviation fuel sold on or after December 1, 2019,
the Department shall each month deposit into the Aviation Fuel
Sales Tax Refund Fund an amount estimated by the Department to
be required for refunds of the 80% portion of the tax on
aviation fuel under this Act. The Department shall only
deposit moneys into the Aviation Fuel Sales Tax Refund Fund
under this paragraph for so long as the revenue use
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
binding on the State.
Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning July 1, 1993 and ending on September 30,
2013, the Department shall each month pay into the Illinois
Tax Increment Fund 0.27% of 80% of the net revenue realized for
the preceding month from the 6.25% general rate on the selling
price of tangible personal property.
Subject to payment of amounts into the Build Illinois Fund
and , the McCormick Place Expansion Project Fund, and the
Illinois Tax Increment Fund pursuant to the preceding
paragraphs or in any amendments to this Section hereafter
enacted, beginning on the first day of the first calendar

HB3810 - 167 - LRB104 12145 SPS 22244 b
month to occur on or after August 26, 2014 (the effective date
of Public Act 98-1098), each month, from the collections made
under Section 9 of the Use Tax Act, Section 9 of the Service
Use Tax Act, Section 9 of the Service Occupation Tax Act, and
Section 3 of the Retailers' Occupation Tax Act, the Department
shall pay into the Tax Compliance and Administration Fund, to
be used, subject to appropriation, to fund additional auditors
and compliance personnel at the Department of Revenue, an
amount equal to 1/12 of 5% of 80% of the cash receipts
collected during the preceding fiscal year by the Audit Bureau
of the Department under the Use Tax Act, the Service Use Tax
Act, the Service Occupation Tax Act, the Retailers' Occupation
Tax Act, and associated local occupation and use taxes
administered by the Department.
Subject to payments of amounts into the Build Illinois
Fund, the McCormick Place Expansion Project Fund, the Illinois
Tax Increment Fund, the Energy Infrastructure Fund, and the
Tax Compliance and Administration Fund as provided in this
Section, beginning on July 1, 2018 the Department shall pay
each month into the Downstate Public Transportation Fund the
moneys required to be so paid under Section 2-3 of the
Downstate Public Transportation Act.
Subject to successful execution and delivery of a
public-private agreement between the public agency and private
entity and completion of the civic build, beginning on July 1,
2023, of the remainder of the moneys received by the

HB3810 - 168 - LRB104 12145 SPS 22244 b
Department under the Use Tax Act, the Service Use Tax Act, the
Service Occupation Tax Act, and this Act, the Department shall
deposit the following specified deposits in the aggregate from
collections under the Use Tax Act, the Service Use Tax Act, the
Service Occupation Tax Act, and the Retailers' Occupation Tax
Act, as required under Section 8.25g of the State Finance Act
for distribution consistent with the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
The moneys received by the Department pursuant to this Act and
required to be deposited into the Civic and Transit
Infrastructure Fund are subject to the pledge, claim and
charge set forth in Section 25-55 of the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
As used in this paragraph, "civic build", "private entity",
"public-private agreement", and "public agency" have the
meanings provided in Section 25-10 of the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
Fiscal Year.............................Total Deposit
2024.....................................$200,000,000
2025....................................$206,000,000
2026....................................$212,200,000
2027....................................$218,500,000
2028....................................$225,100,000
2029....................................$288,700,000
2030....................................$298,900,000
2031....................................$309,300,000

HB3810 - 169 - LRB104 12145 SPS 22244 b
2032....................................$320,100,000
2033....................................$331,200,000
2034....................................$341,200,000
2035....................................$351,400,000
2036....................................$361,900,000
2037....................................$372,800,000
2038....................................$384,000,000
2039....................................$395,500,000
2040....................................$407,400,000
2041....................................$419,600,000
2042....................................$432,200,000
2043....................................$445,100,000
Beginning July 1, 2021 and until July 1, 2022, subject to
the payment of amounts into the County and Mass Transit
District Fund, the Local Government Tax Fund, the Build
Illinois Fund, the McCormick Place Expansion Project Fund, the
Illinois Tax Increment Fund, and the Tax Compliance and
Administration Fund as provided in this Section, the
Department shall pay each month into the Road Fund the amount
estimated to represent 16% of the net revenue realized from
the taxes imposed on motor fuel and gasohol. Beginning July 1,
2022 and until July 1, 2023, subject to the payment of amounts
into the County and Mass Transit District Fund, the Local
Government Tax Fund, the Build Illinois Fund, the McCormick
Place Expansion Project Fund, the Illinois Tax Increment Fund,
and the Tax Compliance and Administration Fund as provided in

HB3810 - 170 - LRB104 12145 SPS 22244 b
this Section, the Department shall pay each month into the
Road Fund the amount estimated to represent 32% of the net
revenue realized from the taxes imposed on motor fuel and
gasohol. Beginning July 1, 2023 and until July 1, 2024,
subject to the payment of amounts into the County and Mass
Transit District Fund, the Local Government Tax Fund, the
Build Illinois Fund, the McCormick Place Expansion Project
Fund, the Illinois Tax Increment Fund, and the Tax Compliance
and Administration Fund as provided in this Section, the
Department shall pay each month into the Road Fund the amount
estimated to represent 48% of the net revenue realized from
the taxes imposed on motor fuel and gasohol. Beginning July 1,
2024 and until July 1, 2025, subject to the payment of amounts
into the County and Mass Transit District Fund, the Local
Government Tax Fund, the Build Illinois Fund, the McCormick
Place Expansion Project Fund, the Illinois Tax Increment Fund,
and the Tax Compliance and Administration Fund as provided in
this Section, the Department shall pay each month into the
Road Fund the amount estimated to represent 64% of the net
revenue realized from the taxes imposed on motor fuel and
gasohol. Beginning on July 1, 2025, subject to the payment of
amounts into the County and Mass Transit District Fund, the
Local Government Tax Fund, the Build Illinois Fund, the
McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, and the Tax Compliance and Administration Fund
as provided in this Section, the Department shall pay each

HB3810 - 171 - LRB104 12145 SPS 22244 b
month into the Road Fund the amount estimated to represent 80%
of the net revenue realized from the taxes imposed on motor
fuel and gasohol. As used in this paragraph "motor fuel" has
the meaning given to that term in Section 1.1 of the Motor Fuel
Tax Law, and "gasohol" has the meaning given to that term in
Section 3-40 of the Use Tax Act.
Of the remainder of the moneys received by the Department
pursuant to this Act, 75% thereof shall be paid into the State
treasury and 25% shall be reserved in a special account and
used only for the transfer to the Common School Fund as part of
the monthly transfer from the General Revenue Fund in
accordance with Section 8a of the State Finance Act.
The Department may, upon separate written notice to a
taxpayer, require the taxpayer to prepare and file with the
Department on a form prescribed by the Department within not
less than 60 days after receipt of the notice an annual
information return for the tax year specified in the notice.
Such annual return to the Department shall include a statement
of gross receipts as shown by the retailer's last federal
income tax return. If the total receipts of the business as
reported in the federal income tax return do not agree with the
gross receipts reported to the Department of Revenue for the
same period, the retailer shall attach to his annual return a
schedule showing a reconciliation of the 2 amounts and the
reasons for the difference. The retailer's annual return to
the Department shall also disclose the cost of goods sold by

HB3810 - 172 - LRB104 12145 SPS 22244 b
the retailer during the year covered by such return, opening
and closing inventories of such goods for such year, costs of
goods used from stock or taken from stock and given away by the
retailer during such year, payroll information of the
retailer's business during such year and any additional
reasonable information which the Department deems would be
helpful in determining the accuracy of the monthly, quarterly,
or annual returns filed by such retailer as provided for in
this Section.
If the annual information return required by this Section
is not filed when and as required, the taxpayer shall be liable
as follows:
(i) Until January 1, 1994, the taxpayer shall be
liable for a penalty equal to 1/6 of 1% of the tax due from
such taxpayer under this Act during the period to be
covered by the annual return for each month or fraction of
a month until such return is filed as required, the
penalty to be assessed and collected in the same manner as
any other penalty provided for in this Act.
(ii) On and after January 1, 1994, the taxpayer shall
be liable for a penalty as described in Section 3-4 of the
Uniform Penalty and Interest Act.
The chief executive officer, proprietor, owner, or highest
ranking manager shall sign the annual return to certify the
accuracy of the information contained therein. Any person who
willfully signs the annual return containing false or

HB3810 - 173 - LRB104 12145 SPS 22244 b
inaccurate information shall be guilty of perjury and punished
accordingly. The annual return form prescribed by the
Department shall include a warning that the person signing the
return may be liable for perjury.
The provisions of this Section concerning the filing of an
annual information return do not apply to a retailer who is not
required to file an income tax return with the United States
Government.
As soon as possible after the first day of each month, upon
certification of the Department of Revenue, the Comptroller
shall order transferred and the Treasurer shall transfer from
the General Revenue Fund to the Motor Fuel Tax Fund an amount
equal to 1.7% of 80% of the net revenue realized under this Act
for the second preceding month. Beginning April 1, 2000, this
transfer is no longer required and shall not be made.
Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
For greater simplicity of administration, manufacturers,
importers and wholesalers whose products are sold at retail in
Illinois by numerous retailers, and who wish to do so, may
assume the responsibility for accounting and paying to the
Department all tax accruing under this Act with respect to
such sales, if the retailers who are affected do not make
written objection to the Department to this arrangement.

HB3810 - 174 - LRB104 12145 SPS 22244 b
Any person who promotes, organizes, or provides retail
selling space for concessionaires or other types of sellers at
the Illinois State Fair, DuQuoin State Fair, county fairs,
local fairs, art shows, flea markets, and similar exhibitions
or events, including any transient merchant as defined by
Section 2 of the Transient Merchant Act of 1987, is required to
file a report with the Department providing the name of the
merchant's business, the name of the person or persons engaged
in merchant's business, the permanent address and Illinois
Retailers Occupation Tax Registration Number of the merchant,
the dates and location of the event, and other reasonable
information that the Department may require. The report must
be filed not later than the 20th day of the month next
following the month during which the event with retail sales
was held. Any person who fails to file a report required by
this Section commits a business offense and is subject to a
fine not to exceed $250.
Any person engaged in the business of selling tangible
personal property at retail as a concessionaire or other type
of seller at the Illinois State Fair, county fairs, art shows,
flea markets, and similar exhibitions or events, or any
transient merchants, as defined by Section 2 of the Transient
Merchant Act of 1987, may be required to make a daily report of
the amount of such sales to the Department and to make a daily
payment of the full amount of tax due. The Department shall
impose this requirement when it finds that there is a

HB3810 - 175 - LRB104 12145 SPS 22244 b
significant risk of loss of revenue to the State at such an
exhibition or event. Such a finding shall be based on evidence
that a substantial number of concessionaires or other sellers
who are not residents of Illinois will be engaging in the
business of selling tangible personal property at retail at
the exhibition or event, or other evidence of a significant
risk of loss of revenue to the State. The Department shall
notify concessionaires and other sellers affected by the
imposition of this requirement. In the absence of notification
by the Department, the concessionaires and other sellers shall
file their returns as otherwise required in this Section.
(Source: P.A. 102-634, eff. 8-27-21; 102-700, Article 60,
Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
1-1-23; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-363,
eff. 7-28-23; 103-592, Article 75, Section 75-20, eff. 1-1-25;
103-592, Article 110, Section 110-20, eff. 6-7-24; 103-605,
eff. 7-1-24; 103-1055, eff. 12-20-24.)
Section 10-30. The Illinois Municipal Code is amended by
changing Sections 11-74.4-3, 11-74.4-3.5, 11-74.4-4,
11-74.4-5, 11-74.4-7, and 11-74.4-8 as follows:
(65 ILCS 5/11-74.4-3) (from Ch. 24, par. 11-74.4-3)
Sec. 11-74.4-3. Definitions. The following terms, wherever
used or referred to in this Division 74.4 shall have the

HB3810 - 176 - LRB104 12145 SPS 22244 b
following respective meanings, unless in any case a different
meaning clearly appears from the context.
(a) For any redevelopment project area that has been
designated pursuant to this Section by an ordinance adopted
prior to November 1, 1999 (the effective date of Public Act
91-478), "blighted area" shall have the meaning set forth in
this Section prior to that date.
On and after November 1, 1999, "blighted area" means any
improved or vacant area within the boundaries of a
redevelopment project area located within the territorial
limits of the municipality where:
(1) If improved, industrial, commercial, and
residential buildings or improvements are detrimental to
the public safety, health, or welfare because of a
combination of 5 or more of the following factors, each of
which is (i) present, with that presence documented, to a
meaningful extent so that a municipality may reasonably
find that the factor is clearly present within the intent
of the Act and (ii) reasonably distributed throughout the
improved part of the redevelopment project area:
(A) Dilapidation. An advanced state of disrepair
or neglect of necessary repairs to the primary
structural components of buildings or improvements in
such a combination that a documented building
condition analysis determines that major repair is
required or the defects are so serious and so

HB3810 - 177 - LRB104 12145 SPS 22244 b
extensive that the buildings must be removed.
(B) Obsolescence. The condition or process of
falling into disuse. Structures have become ill-suited
for the original use.
(C) Deterioration. With respect to buildings,
defects including, but not limited to, major defects
in the secondary building components such as doors,
windows, porches, gutters and downspouts, and fascia.
With respect to surface improvements, that the
condition of roadways, alleys, curbs, gutters,
sidewalks, off-street parking, and surface storage
areas evidence deterioration, including, but not
limited to, surface cracking, crumbling, potholes,
depressions, loose paving material, and weeds
protruding through paved surfaces.
(D) Presence of structures below minimum code
standards. All structures that do not meet the
standards of zoning, subdivision, building, fire, and
other governmental codes applicable to property, but
not including housing and property maintenance codes.
(E) Illegal use of individual structures. The use
of structures in violation of applicable federal,
State, or local laws, exclusive of those applicable to
the presence of structures below minimum code
standards.
(F) Excessive vacancies. The presence of buildings

HB3810 - 178 - LRB104 12145 SPS 22244 b
that are unoccupied or under-utilized and that
represent an adverse influence on the area because of
the frequency, extent, or duration of the vacancies.
(G) Lack of ventilation, light, or sanitary
facilities. The absence of adequate ventilation for
light or air circulation in spaces or rooms without
windows, or that require the removal of dust, odor,
gas, smoke, or other noxious airborne materials.
Inadequate natural light and ventilation means the
absence of skylights or windows for interior spaces or
rooms and improper window sizes and amounts by room
area to window area ratios. Inadequate sanitary
facilities refers to the absence or inadequacy of
garbage storage and enclosure, bathroom facilities,
hot water and kitchens, and structural inadequacies
preventing ingress and egress to and from all rooms
and units within a building.
(H) Inadequate utilities. Underground and overhead
utilities such as storm sewers and storm drainage,
sanitary sewers, water lines, and gas, telephone, and
electrical services that are shown to be inadequate.
Inadequate utilities are those that are: (i) of
insufficient capacity to serve the uses in the
redevelopment project area, (ii) deteriorated,
antiquated, obsolete, or in disrepair, or (iii)
lacking within the redevelopment project area.

HB3810 - 179 - LRB104 12145 SPS 22244 b
(I) Excessive land coverage and overcrowding of
structures and community facilities. The
over-intensive use of property and the crowding of
buildings and accessory facilities onto a site.
Examples of problem conditions warranting the
designation of an area as one exhibiting excessive
land coverage are: (i) the presence of buildings
either improperly situated on parcels or located on
parcels of inadequate size and shape in relation to
present-day standards of development for health and
safety and (ii) the presence of multiple buildings on
a single parcel. For there to be a finding of excessive
land coverage, these parcels must exhibit one or more
of the following conditions: insufficient provision
for light and air within or around buildings,
increased threat of spread of fire due to the close
proximity of buildings, lack of adequate or proper
access to a public right-of-way, lack of reasonably
required off-street parking, or inadequate provision
for loading and service.
(J) Deleterious land use or layout. The existence
of incompatible land-use relationships, buildings
occupied by inappropriate mixed-uses, or uses
considered to be noxious, offensive, or unsuitable for
the surrounding area.
(K) Environmental clean-up. The proposed

HB3810 - 180 - LRB104 12145 SPS 22244 b
redevelopment project area has incurred Illinois
Environmental Protection Agency or United States
Environmental Protection Agency remediation costs for,
or a study conducted by an independent consultant
recognized as having expertise in environmental
remediation has determined a need for, the clean-up of
hazardous waste, hazardous substances, or underground
storage tanks required by State or federal law,
provided that the remediation costs constitute a
material impediment to the development or
redevelopment of the redevelopment project area.
(L) Lack of community planning. The proposed
redevelopment project area was developed prior to or
without the benefit or guidance of a community plan.
This means that the development occurred prior to the
adoption by the municipality of a comprehensive or
other community plan or that the plan was not followed
at the time of the area's development. This factor
must be documented by evidence of adverse or
incompatible land-use relationships, inadequate street
layout, improper subdivision, parcels of inadequate
shape and size to meet contemporary development
standards, or other evidence demonstrating an absence
of effective community planning.
(M) The total equalized assessed value of the
proposed redevelopment project area has declined for 3

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of the last 5 calendar years prior to the year in which
the redevelopment project area is designated or is
increasing at an annual rate that is less than the
balance of the municipality for 3 of the last 5
calendar years for which information is available or
is increasing at an annual rate that is less than the
Consumer Price Index for All Urban Consumers published
by the United States Department of Labor or successor
agency for 3 of the last 5 calendar years prior to the
year in which the redevelopment project area is
designated.
(2) If vacant, the sound growth of the redevelopment
project area is impaired by a combination of 2 or more of
the following factors, each of which is (i) present, with
that presence documented, to a meaningful extent so that a
municipality may reasonably find that the factor is
clearly present within the intent of the Act and (ii)
reasonably distributed throughout the vacant part of the
redevelopment project area to which it pertains:
(A) Obsolete platting of vacant land that results
in parcels of limited or narrow size or configurations
of parcels of irregular size or shape that would be
difficult to develop on a planned basis and in a manner
compatible with contemporary standards and
requirements, or platting that failed to create
rights-of-ways for streets or alleys or that created

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inadequate right-of-way widths for streets, alleys, or
other public rights-of-way or that omitted easements
for public utilities.
(B) Diversity of ownership of parcels of vacant
land sufficient in number to retard or impede the
ability to assemble the land for development.
(C) Tax and special assessment delinquencies exist
or the property has been the subject of tax sales under
the Property Tax Code within the last 5 years.
(D) Deterioration of structures or site
improvements in neighboring areas adjacent to the
vacant land.
(E) The area has incurred Illinois Environmental
Protection Agency or United States Environmental
Protection Agency remediation costs for, or a study
conducted by an independent consultant recognized as
having expertise in environmental remediation has
determined a need for, the clean-up of hazardous
waste, hazardous substances, or underground storage
tanks required by State or federal law, provided that
the remediation costs constitute a material impediment
to the development or redevelopment of the
redevelopment project area.
(F) The total equalized assessed value of the
proposed redevelopment project area has declined for 3
of the last 5 calendar years prior to the year in which

HB3810 - 183 - LRB104 12145 SPS 22244 b
the redevelopment project area is designated or is
increasing at an annual rate that is less than the
balance of the municipality for 3 of the last 5
calendar years for which information is available or
is increasing at an annual rate that is less than the
Consumer Price Index for All Urban Consumers published
by the United States Department of Labor or successor
agency for 3 of the last 5 calendar years prior to the
year in which the redevelopment project area is
designated.
(3) If vacant, the sound growth of the redevelopment
project area is impaired by one of the following factors
that (i) is present, with that presence documented, to a
meaningful extent so that a municipality may reasonably
find that the factor is clearly present within the intent
of the Act and (ii) is reasonably distributed throughout
the vacant part of the redevelopment project area to which
it pertains:
(A) The area consists of one or more unused
quarries, mines, or strip mine ponds.
(B) The area consists of unused rail yards, rail
tracks, or railroad rights-of-way.
(C) The area, prior to its designation, is subject
to (i) chronic flooding that adversely impacts on real
property in the area as certified by a registered
professional engineer or appropriate regulatory agency

HB3810 - 184 - LRB104 12145 SPS 22244 b
or (ii) surface water that discharges from all or a
part of the area and contributes to flooding within
the same watershed, but only if the redevelopment
project provides for facilities or improvements to
contribute to the alleviation of all or part of the
flooding.
(D) The area consists of an unused or illegal
disposal site containing earth, stone, building
debris, or similar materials that were removed from
construction, demolition, excavation, or dredge sites.
(E) Prior to November 1, 1999, the area is not less
than 50 nor more than 100 acres and 75% of which is
vacant (notwithstanding that the area has been used
for commercial agricultural purposes within 5 years
prior to the designation of the redevelopment project
area), and the area meets at least one of the factors
itemized in paragraph (1) of this subsection, the area
has been designated as a town or village center by
ordinance or comprehensive plan adopted prior to
January 1, 1982, and the area has not been developed
for that designated purpose.
(F) The area qualified as a blighted improved area
immediately prior to becoming vacant, unless there has
been substantial private investment in the immediately
surrounding area.
(b) For any redevelopment project area that has been

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designated pursuant to this Section by an ordinance adopted
prior to November 1, 1999 (the effective date of Public Act
91-478), "conservation area" shall have the meaning set forth
in this Section prior to that date.
On and after November 1, 1999, "conservation area" means
any improved area within the boundaries of a redevelopment
project area located within the territorial limits of the
municipality in which 50% or more of the structures in the area
have an age of 35 years or more. Such an area is not yet a
blighted area but because of a combination of 3 or more of the
following factors is detrimental to the public safety, health,
morals or welfare and such an area may become a blighted area:
(1) Dilapidation. An advanced state of disrepair or
neglect of necessary repairs to the primary structural
components of buildings or improvements in such a
combination that a documented building condition analysis
determines that major repair is required or the defects
are so serious and so extensive that the buildings must be
removed.
(2) Obsolescence. The condition or process of falling
into disuse. Structures have become ill-suited for the
original use.
(3) Deterioration. With respect to buildings, defects
including, but not limited to, major defects in the
secondary building components such as doors, windows,
porches, gutters and downspouts, and fascia. With respect

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to surface improvements, that the condition of roadways,
alleys, curbs, gutters, sidewalks, off-street parking, and
surface storage areas evidence deterioration, including,
but not limited to, surface cracking, crumbling, potholes,
depressions, loose paving material, and weeds protruding
through paved surfaces.
(4) Presence of structures below minimum code
standards. All structures that do not meet the standards
of zoning, subdivision, building, fire, and other
governmental codes applicable to property, but not
including housing and property maintenance codes.
(5) Illegal use of individual structures. The use of
structures in violation of applicable federal, State, or
local laws, exclusive of those applicable to the presence
of structures below minimum code standards.
(6) Excessive vacancies. The presence of buildings
that are unoccupied or under-utilized and that represent
an adverse influence on the area because of the frequency,
extent, or duration of the vacancies.
(7) Lack of ventilation, light, or sanitary
facilities. The absence of adequate ventilation for light
or air circulation in spaces or rooms without windows, or
that require the removal of dust, odor, gas, smoke, or
other noxious airborne materials. Inadequate natural light
and ventilation means the absence or inadequacy of
skylights or windows for interior spaces or rooms and

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improper window sizes and amounts by room area to window
area ratios. Inadequate sanitary facilities refers to the
absence or inadequacy of garbage storage and enclosure,
bathroom facilities, hot water and kitchens, and
structural inadequacies preventing ingress and egress to
and from all rooms and units within a building.
(8) Inadequate utilities. Underground and overhead
utilities such as storm sewers and storm drainage,
sanitary sewers, water lines, and gas, telephone, and
electrical services that are shown to be inadequate.
Inadequate utilities are those that are: (i) of
insufficient capacity to serve the uses in the
redevelopment project area, (ii) deteriorated, antiquated,
obsolete, or in disrepair, or (iii) lacking within the
redevelopment project area.
(9) Excessive land coverage and overcrowding of
structures and community facilities. The over-intensive
use of property and the crowding of buildings and
accessory facilities onto a site. Examples of problem
conditions warranting the designation of an area as one
exhibiting excessive land coverage are: the presence of
buildings either improperly situated on parcels or located
on parcels of inadequate size and shape in relation to
present-day standards of development for health and safety
and the presence of multiple buildings on a single parcel.
For there to be a finding of excessive land coverage,

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these parcels must exhibit one or more of the following
conditions: insufficient provision for light and air
within or around buildings, increased threat of spread of
fire due to the close proximity of buildings, lack of
adequate or proper access to a public right-of-way, lack
of reasonably required off-street parking, or inadequate
provision for loading and service.
(10) Deleterious land use or layout. The existence of
incompatible land-use relationships, buildings occupied by
inappropriate mixed-uses, or uses considered to be
noxious, offensive, or unsuitable for the surrounding
area.
(11) Lack of community planning. The proposed
redevelopment project area was developed prior to or
without the benefit or guidance of a community plan. This
means that the development occurred prior to the adoption
by the municipality of a comprehensive or other community
plan or that the plan was not followed at the time of the
area's development. This factor must be documented by
evidence of adverse or incompatible land-use
relationships, inadequate street layout, improper
subdivision, parcels of inadequate shape and size to meet
contemporary development standards, or other evidence
demonstrating an absence of effective community planning.
(12) The area has incurred Illinois Environmental
Protection Agency or United States Environmental

HB3810 - 189 - LRB104 12145 SPS 22244 b
Protection Agency remediation costs for, or a study
conducted by an independent consultant recognized as
having expertise in environmental remediation has
determined a need for, the clean-up of hazardous waste,
hazardous substances, or underground storage tanks
required by State or federal law, provided that the
remediation costs constitute a material impediment to the
development or redevelopment of the redevelopment project
area.
(13) The total equalized assessed value of the
proposed redevelopment project area has declined for 3 of
the last 5 calendar years for which information is
available or is increasing at an annual rate that is less
than the balance of the municipality for 3 of the last 5
calendar years for which information is available or is
increasing at an annual rate that is less than the
Consumer Price Index for All Urban Consumers published by
the United States Department of Labor or successor agency
for 3 of the last 5 calendar years for which information is
available.
(c) "Industrial park" means an area in a blighted or
conservation area suitable for use by any manufacturing,
industrial, research or transportation enterprise, of
facilities to include but not be limited to factories, mills,
processing plants, assembly plants, packing plants,
fabricating plants, industrial distribution centers,

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warehouses, repair overhaul or service facilities, freight
terminals, research facilities, test facilities or railroad
facilities.
(d) "Industrial park conservation area" means an area
within the boundaries of a redevelopment project area located
within the territorial limits of a municipality that is a
labor surplus municipality or within 1 1/2 miles of the
territorial limits of a municipality that is a labor surplus
municipality if the area is annexed to the municipality; which
area is zoned as industrial no later than at the time the
municipality by ordinance designates the redevelopment project
area, and which area includes both vacant land suitable for
use as an industrial park and a blighted area or conservation
area contiguous to such vacant land.
(e) "Labor surplus municipality" means a municipality in
which, at any time during the 6 months before the municipality
by ordinance designates an industrial park conservation area,
the unemployment rate was over 6% and was also 100% or more of
the national average unemployment rate for that same time as
published in the United States Department of Labor Bureau of
Labor Statistics publication entitled "The Employment
Situation" or its successor publication. For the purpose of
this subsection, if unemployment rate statistics for the
municipality are not available, the unemployment rate in the
municipality shall be deemed to be the same as the
unemployment rate in the principal county in which the

HB3810 - 191 - LRB104 12145 SPS 22244 b
municipality is located.
(f) "Municipality" shall mean a city, village,
incorporated town, or a township that is located in the
unincorporated portion of a county with 3 million or more
inhabitants, if the county adopted an ordinance that approved
the township's redevelopment plan.
(g) (Blank). "Initial Sales Tax Amounts" means the amount
of taxes paid under the Retailers' Occupation Tax Act, Use Tax
Act, Service Use Tax Act, the Service Occupation Tax Act, the
Municipal Retailers' Occupation Tax Act, and the Municipal
Service Occupation Tax Act by retailers and servicemen on
transactions at places located in a State Sales Tax Boundary
during the calendar year 1985.
(g-1) (Blank). "Revised Initial Sales Tax Amounts" means
the amount of taxes paid under the Retailers' Occupation Tax
Act, Use Tax Act, Service Use Tax Act, the Service Occupation
Tax Act, the Municipal Retailers' Occupation Tax Act, and the
Municipal Service Occupation Tax Act by retailers and
servicemen on transactions at places located within the State
Sales Tax Boundary revised pursuant to Section 11-74.4-8a(9)
of this Act.
(h) (Blank). "Municipal Sales Tax Increment" means an
amount equal to the increase in the aggregate amount of taxes
paid to a municipality from the Local Government Tax Fund
arising from sales by retailers and servicemen within the
redevelopment project area or State Sales Tax Boundary, as the

HB3810 - 192 - LRB104 12145 SPS 22244 b
case may be, for as long as the redevelopment project area or
State Sales Tax Boundary, as the case may be, exist over and
above the aggregate amount of taxes as certified by the
Illinois Department of Revenue and paid under the Municipal
Retailers' Occupation Tax Act and the Municipal Service
Occupation Tax Act by retailers and servicemen, on
transactions at places of business located in the
redevelopment project area or State Sales Tax Boundary, as the
case may be, during the base year which shall be the calendar
year immediately prior to the year in which the municipality
adopted tax increment allocation financing. For purposes of
computing the aggregate amount of such taxes for base years
occurring prior to 1985, the Department of Revenue shall
determine the Initial Sales Tax Amounts for such taxes and
deduct therefrom an amount equal to 4% of the aggregate amount
of taxes per year for each year the base year is prior to 1985,
but not to exceed a total deduction of 12%. The amount so
determined shall be known as the "Adjusted Initial Sales Tax
Amounts". For purposes of determining the Municipal Sales Tax
Increment, the Department of Revenue shall for each period
subtract from the amount paid to the municipality from the
Local Government Tax Fund arising from sales by retailers and
servicemen on transactions located in the redevelopment
project area or the State Sales Tax Boundary, as the case may
be, the certified Initial Sales Tax Amounts, the Adjusted
Initial Sales Tax Amounts or the Revised Initial Sales Tax

HB3810 - 193 - LRB104 12145 SPS 22244 b
Amounts for the Municipal Retailers' Occupation Tax Act and
the Municipal Service Occupation Tax Act. For the State Fiscal
Year 1989, this calculation shall be made by utilizing the
calendar year 1987 to determine the tax amounts received. For
the State Fiscal Year 1990, this calculation shall be made by
utilizing the period from January 1, 1988, until September 30,
1988, to determine the tax amounts received from retailers and
servicemen pursuant to the Municipal Retailers' Occupation Tax
and the Municipal Service Occupation Tax Act, which shall have
deducted therefrom nine-twelfths of the certified Initial
Sales Tax Amounts, the Adjusted Initial Sales Tax Amounts or
the Revised Initial Sales Tax Amounts as appropriate. For the
State Fiscal Year 1991, this calculation shall be made by
utilizing the period from October 1, 1988, to June 30, 1989, to
determine the tax amounts received from retailers and
servicemen pursuant to the Municipal Retailers' Occupation Tax
and the Municipal Service Occupation Tax Act which shall have
deducted therefrom nine-twelfths of the certified Initial
Sales Tax Amounts, Adjusted Initial Sales Tax Amounts or the
Revised Initial Sales Tax Amounts as appropriate. For every
State Fiscal Year thereafter, the applicable period shall be
the 12 months beginning July 1 and ending June 30 to determine
the tax amounts received which shall have deducted therefrom
the certified Initial Sales Tax Amounts, the Adjusted Initial
Sales Tax Amounts or the Revised Initial Sales Tax Amounts, as
the case may be.

HB3810 - 194 - LRB104 12145 SPS 22244 b
(i) (Blank). "Net State Sales Tax Increment" means the sum
of the following: (a) 80% of the first $100,000 of State Sales
Tax Increment annually generated within a State Sales Tax
Boundary; (b) 60% of the amount in excess of $100,000 but not
exceeding $500,000 of State Sales Tax Increment annually
generated within a State Sales Tax Boundary; and (c) 40% of all
amounts in excess of $500,000 of State Sales Tax Increment
annually generated within a State Sales Tax Boundary. If,
however, a municipality established a tax increment financing
district in a county with a population in excess of 3,000,000
before January 1, 1986, and the municipality entered into a
contract or issued bonds after January 1, 1986, but before
December 31, 1986, to finance redevelopment project costs
within a State Sales Tax Boundary, then the Net State Sales Tax
Increment means, for the fiscal years beginning July 1, 1990,
and July 1, 1991, 100% of the State Sales Tax Increment
annually generated within a State Sales Tax Boundary; and
notwithstanding any other provision of this Act, for those
fiscal years the Department of Revenue shall distribute to
those municipalities 100% of their Net State Sales Tax
Increment before any distribution to any other municipality
and regardless of whether or not those other municipalities
will receive 100% of their Net State Sales Tax Increment. For
Fiscal Year 1999, and every year thereafter until the year
2007, for any municipality that has not entered into a
contract or has not issued bonds prior to June 1, 1988 to

HB3810 - 195 - LRB104 12145 SPS 22244 b
finance redevelopment project costs within a State Sales Tax
Boundary, the Net State Sales Tax Increment shall be
calculated as follows: By multiplying the Net State Sales Tax
Increment by 90% in the State Fiscal Year 1999; 80% in the
State Fiscal Year 2000; 70% in the State Fiscal Year 2001; 60%
in the State Fiscal Year 2002; 50% in the State Fiscal Year
2003; 40% in the State Fiscal Year 2004; 30% in the State
Fiscal Year 2005; 20% in the State Fiscal Year 2006; and 10% in
the State Fiscal Year 2007. No payment shall be made for State
Fiscal Year 2008 and thereafter.
Municipalities that issued bonds in connection with a
redevelopment project in a redevelopment project area within
the State Sales Tax Boundary prior to July 29, 1991, or that
entered into contracts in connection with a redevelopment
project in a redevelopment project area before June 1, 1988,
shall continue to receive their proportional share of the
Illinois Tax Increment Fund distribution until the date on
which the redevelopment project is completed or terminated.
If, however, a municipality that issued bonds in connection
with a redevelopment project in a redevelopment project area
within the State Sales Tax Boundary prior to July 29, 1991
retires the bonds prior to June 30, 2007 or a municipality that
entered into contracts in connection with a redevelopment
project in a redevelopment project area before June 1, 1988
completes the contracts prior to June 30, 2007, then so long as
the redevelopment project is not completed or is not

HB3810 - 196 - LRB104 12145 SPS 22244 b
terminated, the Net State Sales Tax Increment shall be
calculated, beginning on the date on which the bonds are
retired or the contracts are completed, as follows: By
multiplying the Net State Sales Tax Increment by 60% in the
State Fiscal Year 2002; 50% in the State Fiscal Year 2003; 40%
in the State Fiscal Year 2004; 30% in the State Fiscal Year
2005; 20% in the State Fiscal Year 2006; and 10% in the State
Fiscal Year 2007. No payment shall be made for State Fiscal
Year 2008 and thereafter. Refunding of any bonds issued prior
to July 29, 1991, shall not alter the Net State Sales Tax
Increment.
(j) (Blank). "State Utility Tax Increment Amount" means an
amount equal to the aggregate increase in State electric and
gas tax charges imposed on owners and tenants, other than
residential customers, of properties located within the
redevelopment project area under Section 9-222 of the Public
Utilities Act, over and above the aggregate of such charges as
certified by the Department of Revenue and paid by owners and
tenants, other than residential customers, of properties
within the redevelopment project area during the base year,
which shall be the calendar year immediately prior to the year
of the adoption of the ordinance authorizing tax increment
allocation financing.
(k) (Blank). "Net State Utility Tax Increment" means the
sum of the following: (a) 80% of the first $100,000 of State
Utility Tax Increment annually generated by a redevelopment

HB3810 - 197 - LRB104 12145 SPS 22244 b
project area; (b) 60% of the amount in excess of $100,000 but
not exceeding $500,000 of the State Utility Tax Increment
annually generated by a redevelopment project area; and (c)
40% of all amounts in excess of $500,000 of State Utility Tax
Increment annually generated by a redevelopment project area.
For the State Fiscal Year 1999, and every year thereafter
until the year 2007, for any municipality that has not entered
into a contract or has not issued bonds prior to June 1, 1988
to finance redevelopment project costs within a redevelopment
project area, the Net State Utility Tax Increment shall be
calculated as follows: By multiplying the Net State Utility
Tax Increment by 90% in the State Fiscal Year 1999; 80% in the
State Fiscal Year 2000; 70% in the State Fiscal Year 2001; 60%
in the State Fiscal Year 2002; 50% in the State Fiscal Year
2003; 40% in the State Fiscal Year 2004; 30% in the State
Fiscal Year 2005; 20% in the State Fiscal Year 2006; and 10% in
the State Fiscal Year 2007. No payment shall be made for the
State Fiscal Year 2008 and thereafter.
Municipalities that issue bonds in connection with the
redevelopment project during the period from June 1, 1988
until 3 years after the effective date of this Amendatory Act
of 1988 shall receive the Net State Utility Tax Increment,
subject to appropriation, for 15 State Fiscal Years after the
issuance of such bonds. For the 16th through the 20th State
Fiscal Years after issuance of the bonds, the Net State
Utility Tax Increment shall be calculated as follows: By

HB3810 - 198 - LRB104 12145 SPS 22244 b
multiplying the Net State Utility Tax Increment by 90% in year
16; 80% in year 17; 70% in year 18; 60% in year 19; and 50% in
year 20. Refunding of any bonds issued prior to June 1, 1988,
shall not alter the revised Net State Utility Tax Increment
payments set forth above.
(l) "Obligations" mean bonds, loans, debentures, notes,
special certificates or other evidence of indebtedness issued
by the municipality to carry out a redevelopment project or to
refund outstanding obligations.
(m) "Payment in lieu of taxes" means those estimated tax
revenues from real property in a redevelopment project area
derived from real property that has been acquired by a
municipality which according to the redevelopment project or
plan is to be used for a private use which taxing districts
would have received had a municipality not acquired the real
property and adopted tax increment allocation financing and
which would result from levies made after the time of the
adoption of tax increment allocation financing to the time the
current equalized value of real property in the redevelopment
project area exceeds the total initial equalized value of real
property in said area.
(n) "Redevelopment plan" means the comprehensive program
of the municipality for development or redevelopment intended
by the payment of redevelopment project costs to reduce or
eliminate those conditions the existence of which qualified
the redevelopment project area as a "blighted area" or

HB3810 - 199 - LRB104 12145 SPS 22244 b
"conservation area" or combination thereof or "industrial park
conservation area," and thereby to enhance the tax bases of
the taxing districts which extend into the redevelopment
project area, provided that, with respect to redevelopment
project areas described in subsections (p-1) and (p-2),
"redevelopment plan" means the comprehensive program of the
affected municipality for the development of qualifying
transit facilities. On and after November 1, 1999 (the
effective date of Public Act 91-478), no redevelopment plan
may be approved or amended that includes the development of
vacant land (i) with a golf course and related clubhouse and
other facilities or (ii) designated by federal, State, county,
or municipal government as public land for outdoor
recreational activities or for nature preserves and used for
that purpose within 5 years prior to the adoption of the
redevelopment plan. For the purpose of this subsection,
"recreational activities" is limited to mean camping and
hunting. Each redevelopment plan shall set forth in writing
the program to be undertaken to accomplish the objectives and
shall include but not be limited to:
(A) an itemized list of estimated redevelopment
project costs;
(B) evidence indicating that the redevelopment project
area on the whole has not been subject to growth and
development through investment by private enterprise,
provided that such evidence shall not be required for any

HB3810 - 200 - LRB104 12145 SPS 22244 b
redevelopment project area located within a transit
facility improvement area established pursuant to Section
11-74.4-3.3;
(C) an assessment of any financial impact of the
redevelopment project area on or any increased demand for
services from any taxing district affected by the plan and
any program to address such financial impact or increased
demand;
(D) the sources of funds to pay costs;
(E) the nature and term of the obligations to be
issued;
(F) the most recent equalized assessed valuation of
the redevelopment project area;
(G) an estimate as to the equalized assessed valuation
after redevelopment and the general land uses to apply in
the redevelopment project area;
(H) a commitment to fair employment practices and an
affirmative action plan;
(I) if it concerns an industrial park conservation
area, the plan shall also include a general description of
any proposed developer, user and tenant of any property, a
description of the type, structure and general character
of the facilities to be developed, a description of the
type, class and number of new employees to be employed in
the operation of the facilities to be developed; and
(J) if property is to be annexed to the municipality,

HB3810 - 201 - LRB104 12145 SPS 22244 b
the plan shall include the terms of the annexation
agreement.
The provisions of items (B) and (C) of this subsection (n)
shall not apply to a municipality that before March 14, 1994
(the effective date of Public Act 88-537) had fixed, either by
its corporate authorities or by a commission designated under
subsection (k) of Section 11-74.4-4, a time and place for a
public hearing as required by subsection (a) of Section
11-74.4-5. No redevelopment plan shall be adopted unless a
municipality complies with all of the following requirements:
(1) The municipality finds that the redevelopment
project area on the whole has not been subject to growth
and development through investment by private enterprise
and would not reasonably be anticipated to be developed
without the adoption of the redevelopment plan, provided,
however, that such a finding shall not be required with
respect to any redevelopment project area located within a
transit facility improvement area established pursuant to
Section 11-74.4-3.3.
(2) The municipality finds that the redevelopment plan
and project conform to the comprehensive plan for the
development of the municipality as a whole, or, for
municipalities with a population of 100,000 or more,
regardless of when the redevelopment plan and project was
adopted, the redevelopment plan and project either: (i)
conforms to the strategic economic development or

HB3810 - 202 - LRB104 12145 SPS 22244 b
redevelopment plan issued by the designated planning
authority of the municipality, or (ii) includes land uses
that have been approved by the planning commission of the
municipality.
(3) The redevelopment plan establishes the estimated
dates of completion of the redevelopment project and
retirement of obligations issued to finance redevelopment
project costs. Those dates may not be later than the dates
set forth under Section 11-74.4-3.5.
A municipality may by municipal ordinance amend an
existing redevelopment plan to conform to this paragraph
(3) as amended by Public Act 91-478, which municipal
ordinance may be adopted without further hearing or notice
and without complying with the procedures provided in this
Act pertaining to an amendment to or the initial approval
of a redevelopment plan and project and designation of a
redevelopment project area.
(3.5) The municipality finds, in the case of an
industrial park conservation area, also that the
municipality is a labor surplus municipality and that the
implementation of the redevelopment plan will reduce
unemployment, create new jobs and by the provision of new
facilities enhance the tax base of the taxing districts
that extend into the redevelopment project area.
(4) If any incremental revenues are being utilized
under Section 8(a)(1) or 8(a)(2) of this Act in

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redevelopment project areas approved by ordinance after
January 1, 1986, the municipality finds: (a) that the
redevelopment project area would not reasonably be
developed without the use of such incremental revenues,
and (b) that such incremental revenues will be exclusively
utilized for the development of the redevelopment project
area.
(5) If: (a) the redevelopment plan will not result in
displacement of residents from 10 or more inhabited
residential units, and the municipality certifies in the
plan that such displacement will not result from the plan;
or (b) the redevelopment plan is for a redevelopment
project area or a qualifying transit facility located
within a transit facility improvement area established
pursuant to Section 11-74.4-3.3, and the applicable
project is subject to the process for evaluation of
environmental effects under the National Environmental
Policy Act of 1969, 42 U.S.C. 4321 et seq., then a housing
impact study need not be performed. If, however, the
redevelopment plan would result in the displacement of
residents from 10 or more inhabited residential units, or
if the redevelopment project area contains 75 or more
inhabited residential units and no certification is made,
then the municipality shall prepare, as part of the
separate feasibility report required by subsection (a) of
Section 11-74.4-5, a housing impact study.

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Part I of the housing impact study shall include (i)
data as to whether the residential units are single family
or multi-family units, (ii) the number and type of rooms
within the units, if that information is available, (iii)
whether the units are inhabited or uninhabited, as
determined not less than 45 days before the date that the
ordinance or resolution required by subsection (a) of
Section 11-74.4-5 is passed, and (iv) data as to the
racial and ethnic composition of the residents in the
inhabited residential units. The data requirement as to
the racial and ethnic composition of the residents in the
inhabited residential units shall be deemed to be fully
satisfied by data from the most recent federal census.
Part II of the housing impact study shall identify the
inhabited residential units in the proposed redevelopment
project area that are to be or may be removed. If inhabited
residential units are to be removed, then the housing
impact study shall identify (i) the number and location of
those units that will or may be removed, (ii) the
municipality's plans for relocation assistance for those
residents in the proposed redevelopment project area whose
residences are to be removed, (iii) the availability of
replacement housing for those residents whose residences
are to be removed, and shall identify the type, location,
and cost of the housing, and (iv) the type and extent of
relocation assistance to be provided.

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(6) On and after November 1, 1999, the housing impact
study required by paragraph (5) shall be incorporated in
the redevelopment plan for the redevelopment project area.
(7) On and after November 1, 1999, no redevelopment
plan shall be adopted, nor an existing plan amended, nor
shall residential housing that is occupied by households
of low-income and very low-income persons in currently
existing redevelopment project areas be removed after
November 1, 1999 unless the redevelopment plan provides,
with respect to inhabited housing units that are to be
removed for households of low-income and very low-income
persons, affordable housing and relocation assistance not
less than that which would be provided under the federal
Uniform Relocation Assistance and Real Property
Acquisition Policies Act of 1970 and the regulations under
that Act, including the eligibility criteria. Affordable
housing may be either existing or newly constructed
housing. For purposes of this paragraph (7), "low-income
households", "very low-income households", and "affordable
housing" have the meanings set forth in the Illinois
Affordable Housing Act. The municipality shall make a good
faith effort to ensure that this affordable housing is
located in or near the redevelopment project area within
the municipality.
(8) On and after November 1, 1999, if, after the
adoption of the redevelopment plan for the redevelopment

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project area, any municipality desires to amend its
redevelopment plan to remove more inhabited residential
units than specified in its original redevelopment plan,
that change shall be made in accordance with the
procedures in subsection (c) of Section 11-74.4-5.
(9) For redevelopment project areas designated prior
to November 1, 1999, the redevelopment plan may be amended
without further joint review board meeting or hearing,
provided that the municipality shall give notice of any
such changes by mail to each affected taxing district and
registrant on the interested party registry, to authorize
the municipality to expend tax increment revenues for
redevelopment project costs defined by paragraphs (5) and
(7.5), subparagraphs (E) and (F) of paragraph (11), and
paragraph (11.5) of subsection (q) of Section 11-74.4-3,
so long as the changes do not increase the total estimated
redevelopment project costs set out in the redevelopment
plan by more than 5% after adjustment for inflation from
the date the plan was adopted.
(o) "Redevelopment project" means any public and private
development project in furtherance of the objectives of a
redevelopment plan. On and after November 1, 1999 (the
effective date of Public Act 91-478), no redevelopment plan
may be approved or amended that includes the development of
vacant land (i) with a golf course and related clubhouse and
other facilities or (ii) designated by federal, State, county,

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or municipal government as public land for outdoor
recreational activities or for nature preserves and used for
that purpose within 5 years prior to the adoption of the
redevelopment plan. For the purpose of this subsection,
"recreational activities" is limited to mean camping and
hunting.
(p) "Redevelopment project area" means an area designated
by the municipality, which is not less in the aggregate than 1
1/2 acres and in respect to which the municipality has made a
finding that there exist conditions which cause the area to be
classified as an industrial park conservation area or a
blighted area or a conservation area, or a combination of both
blighted areas and conservation areas.
(p-1) Notwithstanding any provision of this Act to the
contrary, on and after August 25, 2009 (the effective date of
Public Act 96-680), a redevelopment project area may include
areas within a one-half mile radius of an existing or proposed
Regional Transportation Authority Suburban Transit Access
Route (STAR Line) station without a finding that the area is
classified as an industrial park conservation area, a blighted
area, a conservation area, or a combination thereof, but only
if the municipality receives unanimous consent from the joint
review board created to review the proposed redevelopment
project area.
(p-2) Notwithstanding any provision of this Act to the
contrary, on and after August 12, 2016 (the effective date of

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Public Act 99-792) this amendatory Act of the 99th General
Assembly, a redevelopment project area may include areas
within a transit facility improvement area that has been
established pursuant to Section 11-74.4-3.3 without a finding
that the area is classified as an industrial park conservation
area, a blighted area, a conservation area, or any combination
thereof.
(q) "Redevelopment project costs", except for
redevelopment project areas created pursuant to subsection
(p-1) or (p-2), means and includes the sum total of all
reasonable or necessary costs incurred or estimated to be
incurred, and any such costs incidental to a redevelopment
plan and a redevelopment project. Such costs include, without
limitation, the following:
(1) Costs of studies, surveys, development of plans,
and specifications, implementation and administration of
the redevelopment plan including but not limited to staff
and professional service costs for architectural,
engineering, legal, financial, planning or other services,
provided however that no charges for professional services
may be based on a percentage of the tax increment
collected; except that on and after November 1, 1999 (the
effective date of Public Act 91-478), no contracts for
professional services, excluding architectural and
engineering services, may be entered into if the terms of
the contract extend beyond a period of 3 years. In

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addition, "redevelopment project costs" shall not include
lobbying expenses. After consultation with the
municipality, each tax increment consultant or advisor to
a municipality that plans to designate or has designated a
redevelopment project area shall inform the municipality
in writing of any contracts that the consultant or advisor
has entered into with entities or individuals that have
received, or are receiving, payments financed by tax
increment revenues produced by the redevelopment project
area with respect to which the consultant or advisor has
performed, or will be performing, service for the
municipality. This requirement shall be satisfied by the
consultant or advisor before the commencement of services
for the municipality and thereafter whenever any other
contracts with those individuals or entities are executed
by the consultant or advisor;
(1.5) After July 1, 1999, annual administrative costs
shall not include general overhead or administrative costs
of the municipality that would still have been incurred by
the municipality if the municipality had not designated a
redevelopment project area or approved a redevelopment
plan;
(1.6) The cost of marketing sites within the
redevelopment project area to prospective businesses,
developers, and investors;
(2) Property assembly costs, including but not limited

HB3810 - 210 - LRB104 12145 SPS 22244 b
to acquisition of land and other property, real or
personal, or rights or interests therein, demolition of
buildings, site preparation, site improvements that serve
as an engineered barrier addressing ground level or below
ground environmental contamination, including, but not
limited to parking lots and other concrete or asphalt
barriers, and the clearing and grading of land;
(3) Costs of rehabilitation, reconstruction or repair
or remodeling of existing public or private buildings,
fixtures, and leasehold improvements; and the cost of
replacing an existing public building if pursuant to the
implementation of a redevelopment project the existing
public building is to be demolished to use the site for
private investment or devoted to a different use requiring
private investment; including any direct or indirect costs
relating to Green Globes or LEED certified construction
elements or construction elements with an equivalent
certification;
(4) Costs of the construction of public works or
improvements, including any direct or indirect costs
relating to Green Globes or LEED certified construction
elements or construction elements with an equivalent
certification, except that on and after November 1, 1999,
redevelopment project costs shall not include the cost of
constructing a new municipal public building principally
used to provide offices, storage space, or conference

HB3810 - 211 - LRB104 12145 SPS 22244 b
facilities or vehicle storage, maintenance, or repair for
administrative, public safety, or public works personnel
and that is not intended to replace an existing public
building as provided under paragraph (3) of subsection (q)
of Section 11-74.4-3 unless either (i) the construction of
the new municipal building implements a redevelopment
project that was included in a redevelopment plan that was
adopted by the municipality prior to November 1, 1999,
(ii) the municipality makes a reasonable determination in
the redevelopment plan, supported by information that
provides the basis for that determination, that the new
municipal building is required to meet an increase in the
need for public safety purposes anticipated to result from
the implementation of the redevelopment plan, or (iii) the
new municipal public building is for the storage,
maintenance, or repair of transit vehicles and is located
in a transit facility improvement area that has been
established pursuant to Section 11-74.4-3.3;
(5) Costs of job training and retraining projects,
including the cost of "welfare to work" programs
implemented by businesses located within the redevelopment
project area;
(6) Financing costs, including but not limited to all
necessary and incidental expenses related to the issuance
of obligations and which may include payment of interest
on any obligations issued hereunder including interest

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accruing during the estimated period of construction of
any redevelopment project for which such obligations are
issued and for not exceeding 36 months thereafter and
including reasonable reserves related thereto;
(7) To the extent the municipality by written
agreement accepts and approves the same, all or a portion
of a taxing district's capital costs resulting from the
redevelopment project necessarily incurred or to be
incurred within a taxing district in furtherance of the
objectives of the redevelopment plan and project;
(7.5) For redevelopment project areas designated (or
redevelopment project areas amended to add or increase the
number of tax-increment-financing assisted housing units)
on or after November 1, 1999, an elementary, secondary, or
unit school district's increased costs attributable to
assisted housing units located within the redevelopment
project area for which the developer or redeveloper
receives financial assistance through an agreement with
the municipality or because the municipality incurs the
cost of necessary infrastructure improvements within the
boundaries of the assisted housing sites necessary for the
completion of that housing as authorized by this Act, and
which costs shall be paid by the municipality from the
Special Tax Allocation Fund when the tax increment revenue
is received as a result of the assisted housing units and
shall be calculated annually as follows:

HB3810 - 213 - LRB104 12145 SPS 22244 b
(A) for foundation districts, excluding any school
district in a municipality with a population in excess
of 1,000,000, by multiplying the district's increase
in attendance resulting from the net increase in new
students enrolled in that school district who reside
in housing units within the redevelopment project area
that have received financial assistance through an
agreement with the municipality or because the
municipality incurs the cost of necessary
infrastructure improvements within the boundaries of
the housing sites necessary for the completion of that
housing as authorized by this Act since the
designation of the redevelopment project area by the
most recently available per capita tuition cost as
defined in Section 10-20.12a of the School Code less
any increase in general State aid as defined in
Section 18-8.05 of the School Code or evidence-based
funding as defined in Section 18-8.15 of the School
Code attributable to these added new students subject
to the following annual limitations:
(i) for unit school districts with a district
average 1995-96 Per Capita Tuition Charge of less
than $5,900, no more than 25% of the total amount
of property tax increment revenue produced by
those housing units that have received tax
increment finance assistance under this Act;

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(ii) for elementary school districts with a
district average 1995-96 Per Capita Tuition Charge
of less than $5,900, no more than 17% of the total
amount of property tax increment revenue produced
by those housing units that have received tax
increment finance assistance under this Act; and
(iii) for secondary school districts with a
district average 1995-96 Per Capita Tuition Charge
of less than $5,900, no more than 8% of the total
amount of property tax increment revenue produced
by those housing units that have received tax
increment finance assistance under this Act.
(B) For alternate method districts, flat grant
districts, and foundation districts with a district
average 1995-96 Per Capita Tuition Charge equal to or
more than $5,900, excluding any school district with a
population in excess of 1,000,000, by multiplying the
district's increase in attendance resulting from the
net increase in new students enrolled in that school
district who reside in housing units within the
redevelopment project area that have received
financial assistance through an agreement with the
municipality or because the municipality incurs the
cost of necessary infrastructure improvements within
the boundaries of the housing sites necessary for the
completion of that housing as authorized by this Act

HB3810 - 215 - LRB104 12145 SPS 22244 b
since the designation of the redevelopment project
area by the most recently available per capita tuition
cost as defined in Section 10-20.12a of the School
Code less any increase in general state aid as defined
in Section 18-8.05 of the School Code or
evidence-based funding as defined in Section 18-8.15
of the School Code attributable to these added new
students subject to the following annual limitations:
(i) for unit school districts, no more than
40% of the total amount of property tax increment
revenue produced by those housing units that have
received tax increment finance assistance under
this Act;
(ii) for elementary school districts, no more
than 27% of the total amount of property tax
increment revenue produced by those housing units
that have received tax increment finance
assistance under this Act; and
(iii) for secondary school districts, no more
than 13% of the total amount of property tax
increment revenue produced by those housing units
that have received tax increment finance
assistance under this Act.
(C) For any school district in a municipality with
a population in excess of 1,000,000, the following
restrictions shall apply to the reimbursement of

HB3810 - 216 - LRB104 12145 SPS 22244 b
increased costs under this paragraph (7.5):
(i) no increased costs shall be reimbursed
unless the school district certifies that each of
the schools affected by the assisted housing
project is at or over its student capacity;
(ii) the amount reimbursable shall be reduced
by the value of any land donated to the school
district by the municipality or developer, and by
the value of any physical improvements made to the
schools by the municipality or developer; and
(iii) the amount reimbursed may not affect
amounts otherwise obligated by the terms of any
bonds, notes, or other funding instruments, or the
terms of any redevelopment agreement.
Any school district seeking payment under this
paragraph (7.5) shall, after July 1 and before
September 30 of each year, provide the municipality
with reasonable evidence to support its claim for
reimbursement before the municipality shall be
required to approve or make the payment to the school
district. If the school district fails to provide the
information during this period in any year, it shall
forfeit any claim to reimbursement for that year.
School districts may adopt a resolution waiving the
right to all or a portion of the reimbursement
otherwise required by this paragraph (7.5). By

HB3810 - 217 - LRB104 12145 SPS 22244 b
acceptance of this reimbursement the school district
waives the right to directly or indirectly set aside,
modify, or contest in any manner the establishment of
the redevelopment project area or projects;
(7.7) For redevelopment project areas designated (or
redevelopment project areas amended to add or increase the
number of tax-increment-financing assisted housing units)
on or after January 1, 2005 (the effective date of Public
Act 93-961), a public library district's increased costs
attributable to assisted housing units located within the
redevelopment project area for which the developer or
redeveloper receives financial assistance through an
agreement with the municipality or because the
municipality incurs the cost of necessary infrastructure
improvements within the boundaries of the assisted housing
sites necessary for the completion of that housing as
authorized by this Act shall be paid to the library
district by the municipality from the Special Tax
Allocation Fund when the tax increment revenue is received
as a result of the assisted housing units. This paragraph
(7.7) applies only if (i) the library district is located
in a county that is subject to the Property Tax Extension
Limitation Law or (ii) the library district is not located
in a county that is subject to the Property Tax Extension
Limitation Law but the district is prohibited by any other
law from increasing its tax levy rate without a prior

HB3810 - 218 - LRB104 12145 SPS 22244 b
voter referendum.
The amount paid to a library district under this
paragraph (7.7) shall be calculated by multiplying (i) the
net increase in the number of persons eligible to obtain a
library card in that district who reside in housing units
within the redevelopment project area that have received
financial assistance through an agreement with the
municipality or because the municipality incurs the cost
of necessary infrastructure improvements within the
boundaries of the housing sites necessary for the
completion of that housing as authorized by this Act since
the designation of the redevelopment project area by (ii)
the per-patron cost of providing library services so long
as it does not exceed $120. The per-patron cost shall be
the Total Operating Expenditures Per Capita for the
library in the previous fiscal year. The municipality may
deduct from the amount that it must pay to a library
district under this paragraph any amount that it has
voluntarily paid to the library district from the tax
increment revenue. The amount paid to a library district
under this paragraph (7.7) shall be no more than 2% of the
amount produced by the assisted housing units and
deposited into the Special Tax Allocation Fund.
A library district is not eligible for any payment
under this paragraph (7.7) unless the library district has
experienced an increase in the number of patrons from the

HB3810 - 219 - LRB104 12145 SPS 22244 b
municipality that created the tax-increment-financing
district since the designation of the redevelopment
project area.
Any library district seeking payment under this
paragraph (7.7) shall, after July 1 and before September
30 of each year, provide the municipality with convincing
evidence to support its claim for reimbursement before the
municipality shall be required to approve or make the
payment to the library district. If the library district
fails to provide the information during this period in any
year, it shall forfeit any claim to reimbursement for that
year. Library districts may adopt a resolution waiving the
right to all or a portion of the reimbursement otherwise
required by this paragraph (7.7). By acceptance of such
reimbursement, the library district shall forfeit any
right to directly or indirectly set aside, modify, or
contest in any manner whatsoever the establishment of the
redevelopment project area or projects;
(8) Relocation costs to the extent that a municipality
determines that relocation costs shall be paid or is
required to make payment of relocation costs by federal or
State law or in order to satisfy subparagraph (7) of
subsection (n);
(9) Payment in lieu of taxes;
(10) Costs of job training, retraining, advanced
vocational education or career education, including but

HB3810 - 220 - LRB104 12145 SPS 22244 b
not limited to courses in occupational, semi-technical or
technical fields leading directly to employment, incurred
by one or more taxing districts, provided that such costs
(i) are related to the establishment and maintenance of
additional job training, advanced vocational education or
career education programs for persons employed or to be
employed by employers located in a redevelopment project
area; and (ii) when incurred by a taxing district or
taxing districts other than the municipality, are set
forth in a written agreement by or among the municipality
and the taxing district or taxing districts, which
agreement describes the program to be undertaken,
including but not limited to the number of employees to be
trained, a description of the training and services to be
provided, the number and type of positions available or to
be available, itemized costs of the program and sources of
funds to pay for the same, and the term of the agreement.
Such costs include, specifically, the payment by community
college districts of costs pursuant to Sections 3-37,
3-38, 3-40 and 3-40.1 of the Public Community College Act
and by school districts of costs pursuant to Sections
10-22.20a and 10-23.3a of the School Code;
(11) Interest cost incurred by a redeveloper related
to the construction, renovation or rehabilitation of a
redevelopment project provided that:
(A) such costs are to be paid directly from the

HB3810 - 221 - LRB104 12145 SPS 22244 b
special tax allocation fund established pursuant to
this Act;
(B) such payments in any one year may not exceed
30% of the annual interest costs incurred by the
redeveloper with regard to the redevelopment project
during that year;
(C) if there are not sufficient funds available in
the special tax allocation fund to make the payment
pursuant to this paragraph (11) then the amounts so
due shall accrue and be payable when sufficient funds
are available in the special tax allocation fund;
(D) the total of such interest payments paid
pursuant to this Act may not exceed 30% of the total
(i) cost paid or incurred by the redeveloper for the
redevelopment project plus (ii) redevelopment project
costs excluding any property assembly costs and any
relocation costs incurred by a municipality pursuant
to this Act;
(E) the cost limits set forth in subparagraphs (B)
and (D) of paragraph (11) shall be modified for the
financing of rehabilitated or new housing units for
low-income households and very low-income households,
as defined in Section 3 of the Illinois Affordable
Housing Act. The percentage of 75% shall be
substituted for 30% in subparagraphs (B) and (D) of
paragraph (11); and

HB3810 - 222 - LRB104 12145 SPS 22244 b
(F) instead of the eligible costs provided by
subparagraphs (B) and (D) of paragraph (11), as
modified by this subparagraph, and notwithstanding any
other provisions of this Act to the contrary, the
municipality may pay from tax increment revenues up to
50% of the cost of construction of new housing units to
be occupied by low-income households and very
low-income households as defined in Section 3 of the
Illinois Affordable Housing Act. The cost of
construction of those units may be derived from the
proceeds of bonds issued by the municipality under
this Act or other constitutional or statutory
authority or from other sources of municipal revenue
that may be reimbursed from tax increment revenues or
the proceeds of bonds issued to finance the
construction of that housing.
The eligible costs provided under this
subparagraph (F) of paragraph (11) shall be an
eligible cost for the construction, renovation, and
rehabilitation of all low and very low-income housing
units, as defined in Section 3 of the Illinois
Affordable Housing Act, within the redevelopment
project area. If the low and very low-income units are
part of a residential redevelopment project that
includes units not affordable to low and very
low-income households, only the low and very

HB3810 - 223 - LRB104 12145 SPS 22244 b
low-income units shall be eligible for benefits under
this subparagraph (F) of paragraph (11). The standards
for maintaining the occupancy by low-income households
and very low-income households, as defined in Section
3 of the Illinois Affordable Housing Act, of those
units constructed with eligible costs made available
under the provisions of this subparagraph (F) of
paragraph (11) shall be established by guidelines
adopted by the municipality. The responsibility for
annually documenting the initial occupancy of the
units by low-income households and very low-income
households, as defined in Section 3 of the Illinois
Affordable Housing Act, shall be that of the then
current owner of the property. For ownership units,
the guidelines will provide, at a minimum, for a
reasonable recapture of funds, or other appropriate
methods designed to preserve the original
affordability of the ownership units. For rental
units, the guidelines will provide, at a minimum, for
the affordability of rent to low and very low-income
households. As units become available, they shall be
rented to income-eligible tenants. The municipality
may modify these guidelines from time to time; the
guidelines, however, shall be in effect for as long as
tax increment revenue is being used to pay for costs
associated with the units or for the retirement of

HB3810 - 224 - LRB104 12145 SPS 22244 b
bonds issued to finance the units or for the life of
the redevelopment project area, whichever is later;
(11.5) If the redevelopment project area is located
within a municipality with a population of more than
100,000, the cost of day care services for children of
employees from low-income families working for businesses
located within the redevelopment project area and all or a
portion of the cost of operation of day care centers
established by redevelopment project area businesses to
serve employees from low-income families working in
businesses located in the redevelopment project area. For
the purposes of this paragraph, "low-income families"
means families whose annual income does not exceed 80% of
the municipal, county, or regional median income, adjusted
for family size, as the annual income and municipal,
county, or regional median income are determined from time
to time by the United States Department of Housing and
Urban Development.
(12) Costs relating to the development of urban
agricultural areas under Division 15.2 of the Illinois
Municipal Code.
Unless explicitly stated herein the cost of construction
of new privately-owned buildings shall not be an eligible
redevelopment project cost.
After November 1, 1999 (the effective date of Public Act
91-478), none of the redevelopment project costs enumerated in

HB3810 - 225 - LRB104 12145 SPS 22244 b
this subsection shall be eligible redevelopment project costs
if those costs would provide direct financial support to a
retail entity initiating operations in the redevelopment
project area while terminating operations at another Illinois
location within 10 miles of the redevelopment project area but
outside the boundaries of the redevelopment project area
municipality. For purposes of this paragraph, termination
means a closing of a retail operation that is directly related
to the opening of the same operation or like retail entity
owned or operated by more than 50% of the original ownership in
a redevelopment project area, but it does not mean closing an
operation for reasons beyond the control of the retail entity,
as documented by the retail entity, subject to a reasonable
finding by the municipality that the current location
contained inadequate space, had become economically obsolete,
or was no longer a viable location for the retailer or
serviceman.
No cost shall be a redevelopment project cost in a
redevelopment project area if used to demolish, remove, or
substantially modify a historic resource, after August 26,
2008 (the effective date of Public Act 95-934), unless no
prudent and feasible alternative exists. "Historic resource"
for the purpose of this paragraph means (i) a place or
structure that is included or eligible for inclusion on the
National Register of Historic Places or (ii) a contributing
structure in a district on the National Register of Historic

HB3810 - 226 - LRB104 12145 SPS 22244 b
Places. This paragraph does not apply to a place or structure
for which demolition, removal, or modification is subject to
review by the preservation agency of a Certified Local
Government designated as such by the National Park Service of
the United States Department of the Interior.
If a special service area has been established pursuant to
the Special Service Area Tax Act or Special Service Area Tax
Law, then any tax increment revenues derived from the tax
imposed pursuant to the Special Service Area Tax Act or
Special Service Area Tax Law may be used within the
redevelopment project area for the purposes permitted by that
Act or Law as well as the purposes permitted by this Act.
(q-1) For redevelopment project areas created pursuant to
subsection (p-1), redevelopment project costs are limited to
those costs in paragraph (q) that are related to the existing
or proposed Regional Transportation Authority Suburban Transit
Access Route (STAR Line) station.
(q-2) For a transit facility improvement area established
prior to, on, or after August 27, 2021 (the effective date of
Public Act 102-627) this amendatory Act of the 102nd General
Assembly: (i) "redevelopment project costs" means those costs
described in subsection (q) that are related to the
construction, reconstruction, rehabilitation, remodeling, or
repair of any existing or proposed transit facility, whether
that facility is located within or outside the boundaries of a
redevelopment project area established within that transit

HB3810 - 227 - LRB104 12145 SPS 22244 b
facility improvement area (and, to the extent a redevelopment
project cost is described in subsection (q) as incurred or
estimated to be incurred with respect to a redevelopment
project area, then it shall apply with respect to such transit
facility improvement area); and (ii) the provisions of Section
11-74.4-8 regarding tax increment allocation financing for a
redevelopment project area located in a transit facility
improvement area shall apply only to the lots, blocks, tracts
and parcels of real property that are located within the
boundaries of that redevelopment project area and not to the
lots, blocks, tracts, and parcels of real property that are
located outside the boundaries of that redevelopment project
area.
(r) (Blank). "State Sales Tax Boundary" means the
redevelopment project area or the amended redevelopment
project area boundaries which are determined pursuant to
subsection (9) of Section 11-74.4-8a of this Act. The
Department of Revenue shall certify pursuant to subsection (9)
of Section 11-74.4-8a the appropriate boundaries eligible for
the determination of State Sales Tax Increment.
(s) (Blank). "State Sales Tax Increment" means an amount
equal to the increase in the aggregate amount of taxes paid by
retailers and servicemen, other than retailers and servicemen
subject to the Public Utilities Act, on transactions at places
of business located within a State Sales Tax Boundary pursuant
to the Retailers' Occupation Tax Act, the Use Tax Act, the

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Service Use Tax Act, and the Service Occupation Tax Act,
except such portion of such increase that is paid into the
State and Local Sales Tax Reform Fund, the Local Government
Distributive Fund, the Local Government Tax Fund and the
County and Mass Transit District Fund, for as long as State
participation exists, over and above the Initial Sales Tax
Amounts, Adjusted Initial Sales Tax Amounts or the Revised
Initial Sales Tax Amounts for such taxes as certified by the
Department of Revenue and paid under those Acts by retailers
and servicemen on transactions at places of business located
within the State Sales Tax Boundary during the base year which
shall be the calendar year immediately prior to the year in
which the municipality adopted tax increment allocation
financing, less 3.0% of such amounts generated under the
Retailers' Occupation Tax Act, Use Tax Act and Service Use Tax
Act and the Service Occupation Tax Act, which sum shall be
appropriated to the Department of Revenue to cover its costs
of administering and enforcing this Section. For purposes of
computing the aggregate amount of such taxes for base years
occurring prior to 1985, the Department of Revenue shall
compute the Initial Sales Tax Amount for such taxes and deduct
therefrom an amount equal to 4% of the aggregate amount of
taxes per year for each year the base year is prior to 1985,
but not to exceed a total deduction of 12%. The amount so
determined shall be known as the "Adjusted Initial Sales Tax
Amount". For purposes of determining the State Sales Tax

HB3810 - 229 - LRB104 12145 SPS 22244 b
Increment the Department of Revenue shall for each period
subtract from the tax amounts received from retailers and
servicemen on transactions located in the State Sales Tax
Boundary, the certified Initial Sales Tax Amounts, Adjusted
Initial Sales Tax Amounts or Revised Initial Sales Tax Amounts
for the Retailers' Occupation Tax Act, the Use Tax Act, the
Service Use Tax Act and the Service Occupation Tax Act. For the
State Fiscal Year 1989 this calculation shall be made by
utilizing the calendar year 1987 to determine the tax amounts
received. For the State Fiscal Year 1990, this calculation
shall be made by utilizing the period from January 1, 1988,
until September 30, 1988, to determine the tax amounts
received from retailers and servicemen, which shall have
deducted therefrom nine-twelfths of the certified Initial
Sales Tax Amounts, Adjusted Initial Sales Tax Amounts or the
Revised Initial Sales Tax Amounts as appropriate. For the
State Fiscal Year 1991, this calculation shall be made by
utilizing the period from October 1, 1988, until June 30,
1989, to determine the tax amounts received from retailers and
servicemen, which shall have deducted therefrom nine-twelfths
of the certified Initial State Sales Tax Amounts, Adjusted
Initial Sales Tax Amounts or the Revised Initial Sales Tax
Amounts as appropriate. For every State Fiscal Year
thereafter, the applicable period shall be the 12 months
beginning July 1 and ending on June 30, to determine the tax
amounts received which shall have deducted therefrom the

HB3810 - 230 - LRB104 12145 SPS 22244 b
certified Initial Sales Tax Amounts, Adjusted Initial Sales
Tax Amounts or the Revised Initial Sales Tax Amounts.
Municipalities intending to receive a distribution of State
Sales Tax Increment must report a list of retailers to the
Department of Revenue by October 31, 1988 and by July 31, of
each year thereafter.
(t) "Taxing districts" means counties, townships, cities
and incorporated towns and villages, school, road, park,
sanitary, mosquito abatement, forest preserve, public health,
fire protection, river conservancy, tuberculosis sanitarium
and any other municipal corporations or districts with the
power to levy taxes.
(u) "Taxing districts' capital costs" means those costs of
taxing districts for capital improvements that are found by
the municipal corporate authorities to be necessary and
directly result from the redevelopment project.
(v) As used in subsection (a) of Section 11-74.4-3 of this
Act, "vacant land" means any parcel or combination of parcels
of real property without industrial, commercial, and
residential buildings which has not been used for commercial
agricultural purposes within 5 years prior to the designation
of the redevelopment project area, unless the parcel is
included in an industrial park conservation area or the parcel
has been subdivided; provided that if the parcel was part of a
larger tract that has been divided into 3 or more smaller
tracts that were accepted for recording during the period from

HB3810 - 231 - LRB104 12145 SPS 22244 b
1950 to 1990, then the parcel shall be deemed to have been
subdivided, and all proceedings and actions of the
municipality taken in that connection with respect to any
previously approved or designated redevelopment project area
or amended redevelopment project area are hereby validated and
hereby declared to be legally sufficient for all purposes of
this Act. For purposes of this Section and only for land
subject to the subdivision requirements of the Plat Act, land
is subdivided when the original plat of the proposed
Redevelopment Project Area or relevant portion thereof has
been properly certified, acknowledged, approved, and recorded
or filed in accordance with the Plat Act and a preliminary
plat, if any, for any subsequent phases of the proposed
Redevelopment Project Area or relevant portion thereof has
been properly approved and filed in accordance with the
applicable ordinance of the municipality.
(w) (Blank). "Annual Total Increment" means the sum of
each municipality's annual Net Sales Tax Increment and each
municipality's annual Net Utility Tax Increment. The ratio of
the Annual Total Increment of each municipality to the Annual
Total Increment for all municipalities, as most recently
calculated by the Department, shall determine the proportional
shares of the Illinois Tax Increment Fund to be distributed to
each municipality.
(x) "LEED certified" means any certification level of
construction elements by a qualified Leadership in Energy and

HB3810 - 232 - LRB104 12145 SPS 22244 b
Environmental Design Accredited Professional as determined by
the U.S. Green Building Council.
(y) "Green Globes certified" means any certification level
of construction elements by a qualified Green Globes
Professional as determined by the Green Building Initiative.
(Source: P.A. 102-627, eff. 8-27-21.)
(65 ILCS 5/11-74.4-3.5)
Sec. 11-74.4-3.5. Completion dates for redevelopment
projects.
(a) Unless otherwise stated in this Section, the estimated
dates of completion of the redevelopment project and
retirement of obligations issued to finance redevelopment
project costs (including refunding bonds under Section
11-74.4-7) may not be later than December 31 of the year in
which the payment to the municipal treasurer, as provided in
subsection (b) of Section 11-74.4-8 of this Act, is to be made
with respect to ad valorem taxes levied in the 23rd calendar
year after the year in which the ordinance approving the
redevelopment project area was adopted if the ordinance was
adopted on or after January 15, 1981.
(a-5) If the redevelopment project area is located within
a transit facility improvement area established pursuant to
Section 11-74.4-3, the estimated dates of completion of the
redevelopment project and retirement of obligations issued to
finance redevelopment project costs (including refunding bonds

HB3810 - 233 - LRB104 12145 SPS 22244 b
under Section 11-74.4-7) may not be later than December 31 of
the year in which the payment to the municipal treasurer, as
provided in subsection (b) of Section 11-74.4-8 of this Act,
is to be made with respect to ad valorem taxes levied in the
35th calendar year after the year in which the ordinance
approving the redevelopment project area was adopted.
(a-7) A municipality may adopt tax increment financing for
a redevelopment project area located in a transit facility
improvement area that also includes real property located
within an existing redevelopment project area established
prior to August 12, 2016 (the effective date of Public Act
99-792). In such case: (i) the provisions of this Division
shall apply with respect to the previously established
redevelopment project area until the municipality adopts, as
required in accordance with applicable provisions of this
Division, an ordinance dissolving the special tax allocation
fund for such redevelopment project area and terminating the
designation of such redevelopment project area as a
redevelopment project area; and (ii) after the effective date
of the ordinance described in (i), the provisions of this
Division shall apply with respect to the subsequently
established redevelopment project area located in a transit
facility improvement area.
(b) The estimated dates of completion of the redevelopment
project and retirement of obligations issued to finance
redevelopment project costs (including refunding bonds under

HB3810 - 234 - LRB104 12145 SPS 22244 b
Section 11-74.4-7) may not be later than December 31 of the
year in which the payment to the municipal treasurer as
provided in subsection (b) of Section 11-74.4-8 of this Act is
to be made with respect to ad valorem taxes levied in the 32nd
calendar year after the year in which the ordinance approving
the redevelopment project area was adopted if the ordinance
was adopted on September 9, 1999 by the Village of Downs.
The estimated dates of completion of the redevelopment
project and retirement of obligations issued to finance
redevelopment project costs (including refunding bonds under
Section 11-74.4-7) may not be later than December 31 of the
year in which the payment to the municipal treasurer as
provided in subsection (b) of Section 11-74.4-8 of this Act is
to be made with respect to ad valorem taxes levied in the 33rd
calendar year after the year in which the ordinance approving
the redevelopment project area was adopted if the ordinance
was adopted on May 20, 1985 by the Village of Wheeling.
The estimated dates of completion of the redevelopment
project and retirement of obligations issued to finance
redevelopment project costs (including refunding bonds under
Section 11-74.4-7) may not be later than December 31 of the
year in which the payment to the municipal treasurer as
provided in subsection (b) of Section 11-74.4-8 of this Act is
to be made with respect to ad valorem taxes levied in the 28th
calendar year after the year in which the ordinance approving
the redevelopment project area was adopted if the ordinance

HB3810 - 235 - LRB104 12145 SPS 22244 b
was adopted on October 12, 1989 by the City of Lawrenceville.
(b-5) The estimated dates of completion of the
redevelopment project and retirement of obligations issued to
finance redevelopment project costs (including refunding bonds
under Section 11-74.4-7) may not be later than December 31 of
the year in which the payment to the municipal treasurer as
provided in subsection (b) of Section 11-74.4-8 of this Act is
to be made with respect to ad valorem taxes levied in the 32nd
calendar year after the year in which the ordinance approving
the redevelopment project area was adopted if the ordinance
was adopted on April 19, 2004 by the Village of Tremont.
(c) The estimated dates of completion of the redevelopment
project and retirement of obligations issued to finance
redevelopment project costs (including refunding bonds under
Section 11-74.4-7) may not be later than December 31 of the
year in which the payment to the municipal treasurer as
provided in subsection (b) of Section 11-74.4-8 of this Act is
to be made with respect to ad valorem taxes levied in the 35th
calendar year after the year in which the ordinance approving
the redevelopment project area was adopted:
(1) If the ordinance was adopted before January 15,
1981.
(2) If the ordinance was adopted in December 1983,
April 1984, July 1985, or December 1989.
(3) If the ordinance was adopted in December 1987 and
the redevelopment project is located within one mile of

HB3810 - 236 - LRB104 12145 SPS 22244 b
Midway Airport.
(4) If the ordinance was adopted before January 1,
1987 by a municipality in Mason County.
(5) If the municipality is subject to the Local
Government Financial Planning and Supervision Act or the
Financially Distressed City Law.
(6) If the ordinance was adopted in December 1984 by
the Village of Rosemont.
(7) If the ordinance was adopted on December 31, 1986
by a municipality located in Clinton County for which at
least $250,000 of tax increment bonds were authorized on
June 17, 1997, or if the ordinance was adopted on December
31, 1986 by a municipality with a population in 1990 of
less than 3,600 that is located in a county with a
population in 1990 of less than 34,000 and for which at
least $250,000 of tax increment bonds were authorized on
June 17, 1997.
(8) If the ordinance was adopted on October 5, 1982 by
the City of Kankakee, or if the ordinance was adopted on
December 29, 1986 by East St. Louis.
(9) If the ordinance was adopted on November 12, 1991
by the Village of Sauget.
(10) If the ordinance was adopted on February 11, 1985
by the City of Rock Island.
(11) If the ordinance was adopted before December 18,
1986 by the City of Moline.

HB3810 - 237 - LRB104 12145 SPS 22244 b
(12) If the ordinance was adopted in September 1988 by
Sauk Village.
(13) If the ordinance was adopted in October 1993 by
Sauk Village.
(14) If the ordinance was adopted on December 29, 1986
by the City of Galva.
(15) If the ordinance was adopted in March 1991 by the
City of Centreville.
(16) If the ordinance was adopted on January 23, 1991
by the City of East St. Louis.
(17) If the ordinance was adopted on December 22, 1986
by the City of Aledo.
(18) If the ordinance was adopted on February 5, 1990
by the City of Clinton.
(19) If the ordinance was adopted on September 6, 1994
by the City of Freeport.
(20) If the ordinance was adopted on December 22, 1986
by the City of Tuscola.
(21) If the ordinance was adopted on December 23, 1986
by the City of Sparta.
(22) If the ordinance was adopted on December 23, 1986
by the City of Beardstown.
(23) If the ordinance was adopted on April 27, 1981,
October 21, 1985, or December 30, 1986 by the City of
Belleville.
(24) If the ordinance was adopted on December 29, 1986

HB3810 - 238 - LRB104 12145 SPS 22244 b
by the City of Collinsville.
(25) If the ordinance was adopted on September 14,
1994 by the City of Alton.
(26) If the ordinance was adopted on November 11, 1996
by the City of Lexington.
(27) If the ordinance was adopted on November 5, 1984
by the City of LeRoy.
(28) If the ordinance was adopted on April 3, 1991 or
June 3, 1992 by the City of Markham.
(29) If the ordinance was adopted on November 11, 1986
by the City of Pekin.
(30) If the ordinance was adopted on December 15, 1981
by the City of Champaign.
(31) If the ordinance was adopted on December 15, 1986
by the City of Urbana.
(32) If the ordinance was adopted on December 15, 1986
by the Village of Heyworth.
(33) If the ordinance was adopted on February 24, 1992
by the Village of Heyworth.
(34) If the ordinance was adopted on March 16, 1995 by
the Village of Heyworth.
(35) If the ordinance was adopted on December 23, 1986
by the Town of Cicero.
(36) If the ordinance was adopted on December 30, 1986
by the City of Effingham.
(37) If the ordinance was adopted on May 9, 1991 by the

HB3810 - 239 - LRB104 12145 SPS 22244 b
Village of Tilton.
(38) If the ordinance was adopted on October 20, 1986
by the City of Elmhurst.
(39) If the ordinance was adopted on January 19, 1988
by the City of Waukegan.
(40) If the ordinance was adopted on September 21,
1998 by the City of Waukegan.
(41) If the ordinance was adopted on December 31, 1986
by the City of Sullivan.
(42) If the ordinance was adopted on December 23, 1991
by the City of Sullivan.
(43) If the ordinance was adopted on December 31, 1986
by the City of Oglesby.
(44) If the ordinance was adopted on July 28, 1987 by
the City of Marion.
(45) If the ordinance was adopted on April 23, 1990 by
the City of Marion.
(46) If the ordinance was adopted on August 20, 1985
by the Village of Mount Prospect.
(47) If the ordinance was adopted on February 2, 1998
by the Village of Woodhull.
(48) If the ordinance was adopted on April 20, 1993 by
the Village of Princeville.
(49) If the ordinance was adopted on July 1, 1986 by
the City of Granite City.
(50) If the ordinance was adopted on February 2, 1989

HB3810 - 240 - LRB104 12145 SPS 22244 b
by the Village of Lombard.
(51) If the ordinance was adopted on December 29, 1986
by the Village of Gardner.
(52) If the ordinance was adopted on July 14, 1999 by
the Village of Paw Paw.
(53) If the ordinance was adopted on November 17, 1986
by the Village of Franklin Park.
(54) If the ordinance was adopted on November 20, 1989
by the Village of South Holland.
(55) If the ordinance was adopted on July 14, 1992 by
the Village of Riverdale.
(56) If the ordinance was adopted on December 29, 1986
by the City of Galesburg.
(57) If the ordinance was adopted on April 1, 1985 by
the City of Galesburg.
(58) If the ordinance was adopted on May 21, 1990 by
the City of West Chicago.
(59) If the ordinance was adopted on December 16, 1986
by the City of Oak Forest.
(60) If the ordinance was adopted in 1999 by the City
of Villa Grove.
(61) If the ordinance was adopted on January 13, 1987
by the Village of Mt. Zion.
(62) If the ordinance was adopted on December 30, 1986
by the Village of Manteno.
(63) If the ordinance was adopted on April 3, 1989 by

HB3810 - 241 - LRB104 12145 SPS 22244 b
the City of Chicago Heights.
(64) If the ordinance was adopted on January 6, 1999
by the Village of Rosemont.
(65) If the ordinance was adopted on December 19, 2000
by the Village of Stone Park.
(66) If the ordinance was adopted on December 22, 1986
by the City of DeKalb.
(67) If the ordinance was adopted on December 2, 1986
by the City of Aurora.
(68) If the ordinance was adopted on December 31, 1986
by the Village of Milan.
(69) If the ordinance was adopted on September 8, 1994
by the City of West Frankfort.
(70) If the ordinance was adopted on December 23, 1986
by the Village of Libertyville.
(71) If the ordinance was adopted on December 22, 1986
by the Village of Hoffman Estates.
(72) If the ordinance was adopted on September 17,
1986 by the Village of Sherman.
(73) If the ordinance was adopted on December 16, 1986
by the City of Macomb.
(74) If the ordinance was adopted on June 11, 2002 by
the City of East Peoria to create the West Washington
Street TIF.
(75) If the ordinance was adopted on June 11, 2002 by
the City of East Peoria to create the Camp Street TIF.

HB3810 - 242 - LRB104 12145 SPS 22244 b
(76) If the ordinance was adopted on August 7, 2000 by
the City of Des Plaines.
(77) If the ordinance was adopted on December 22, 1986
by the City of Washington to create the Washington Square
TIF #2.
(78) If the ordinance was adopted on December 29, 1986
by the City of Morris.
(79) If the ordinance was adopted on July 6, 1998 by
the Village of Steeleville.
(80) If the ordinance was adopted on December 29, 1986
by the City of Pontiac to create TIF I (the Main St TIF).
(81) If the ordinance was adopted on December 29, 1986
by the City of Pontiac to create TIF II (the Interstate
TIF).
(82) If the ordinance was adopted on November 6, 2002
by the City of Chicago to create the Madden/Wells TIF
District.
(83) If the ordinance was adopted on November 4, 1998
by the City of Chicago to create the Roosevelt/Racine TIF
District.
(84) If the ordinance was adopted on June 10, 1998 by
the City of Chicago to create the Stony Island
Commercial/Burnside Industrial Corridors TIF District.
(85) If the ordinance was adopted on November 29, 1989
by the City of Chicago to create the Englewood Mall TIF
District.

HB3810 - 243 - LRB104 12145 SPS 22244 b
(86) If the ordinance was adopted on December 27, 1986
by the City of Mendota.
(87) If the ordinance was adopted on December 31, 1986
by the Village of Cahokia.
(88) If the ordinance was adopted on September 20,
1999 by the City of Belleville.
(89) If the ordinance was adopted on December 30, 1986
by the Village of Bellevue to create the Bellevue TIF
District 1.
(90) If the ordinance was adopted on December 13, 1993
by the Village of Crete.
(91) If the ordinance was adopted on February 12, 2001
by the Village of Crete.
(92) If the ordinance was adopted on April 23, 2001 by
the Village of Crete.
(93) If the ordinance was adopted on December 16, 1986
by the City of Champaign.
(94) If the ordinance was adopted on December 20, 1986
by the City of Charleston.
(95) If the ordinance was adopted on June 6, 1989 by
the Village of Romeoville.
(96) If the ordinance was adopted on October 14, 1993
and amended on August 2, 2010 by the City of Venice.
(97) If the ordinance was adopted on June 1, 1994 by
the City of Markham.
(98) If the ordinance was adopted on May 19, 1998 by

HB3810 - 244 - LRB104 12145 SPS 22244 b
the Village of Bensenville.
(99) If the ordinance was adopted on November 12, 1987
by the City of Dixon.
(100) If the ordinance was adopted on December 20,
1988 by the Village of Lansing.
(101) If the ordinance was adopted on October 27, 1998
by the City of Moline.
(102) If the ordinance was adopted on May 21, 1991 by
the Village of Glenwood.
(103) If the ordinance was adopted on January 28, 1992
by the City of East Peoria.
(104) If the ordinance was adopted on December 14,
1998 by the City of Carlyle.
(105) If the ordinance was adopted on May 17, 2000, as
subsequently amended, by the City of Chicago to create the
Midwest Redevelopment TIF District.
(106) If the ordinance was adopted on September 13,
1989 by the City of Chicago to create the Michigan/Cermak
Area TIF District.
(107) If the ordinance was adopted on March 30, 1992
by the Village of Ohio.
(108) If the ordinance was adopted on July 6, 1998 by
the Village of Orangeville.
(109) If the ordinance was adopted on December 16,
1997 by the Village of Germantown.
(110) If the ordinance was adopted on April 28, 2003

HB3810 - 245 - LRB104 12145 SPS 22244 b
by Gibson City.
(111) If the ordinance was adopted on December 18,
1990 by the Village of Washington Park, but only after the
Village of Washington Park becomes compliant with the
reporting requirements under subsection (d) of Section
11-74.4-5, and after the State Comptroller's certification
of such compliance.
(112) If the ordinance was adopted on February 28,
2000 by the City of Harvey.
(113) If the ordinance was adopted on January 11, 1991
by the City of Chicago to create the Read/Dunning TIF
District.
(114) If the ordinance was adopted on July 24, 1991 by
the City of Chicago to create the Sanitary and Ship Canal
TIF District.
(115) If the ordinance was adopted on December 4, 2007
by the City of Naperville.
(116) If the ordinance was adopted on July 1, 2002 by
the Village of Arlington Heights.
(117) If the ordinance was adopted on February 11,
1991 by the Village of Machesney Park.
(118) If the ordinance was adopted on December 29,
1993 by the City of Ottawa.
(119) If the ordinance was adopted on June 4, 1991 by
the Village of Lansing.
(120) If the ordinance was adopted on February 10,

HB3810 - 246 - LRB104 12145 SPS 22244 b
2004 by the Village of Fox Lake.
(121) If the ordinance was adopted on December 22,
1992 by the City of Fairfield.
(122) If the ordinance was adopted on February 10,
1992 by the City of Mt. Sterling.
(123) If the ordinance was adopted on March 15, 2004
by the City of Batavia.
(124) If the ordinance was adopted on March 18, 2002
by the Village of Lake Zurich.
(125) If the ordinance was adopted on September 23,
1997 by the City of Granite City.
(126) If the ordinance was adopted on May 8, 2013 by
the Village of Rosemont to create the Higgins Road/River
Road TIF District No. 6.
(127) If the ordinance was adopted on November 22,
1993 by the City of Arcola.
(128) If the ordinance was adopted on September 7,
2004 by the City of Arcola.
(129) If the ordinance was adopted on November 29,
1999 by the City of Paris.
(130) If the ordinance was adopted on September 20,
1994 by the City of Ottawa to create the U.S. Route 6 East
Ottawa TIF.
(131) If the ordinance was adopted on May 2, 2002 by
the Village of Crestwood.
(132) If the ordinance was adopted on October 27, 1992

HB3810 - 247 - LRB104 12145 SPS 22244 b
by the City of Blue Island.
(133) If the ordinance was adopted on December 23,
1993 by the City of Lacon.
(134) If the ordinance was adopted on May 4, 1998 by
the Village of Bradford.
(135) If the ordinance was adopted on June 11, 2002 by
the City of Oak Forest.
(136) If the ordinance was adopted on November 16,
1992 by the City of Pinckneyville.
(137) If the ordinance was adopted on March 1, 2001 by
the Village of South Jacksonville.
(138) If the ordinance was adopted on February 26,
1992 by the City of Chicago to create the Stockyards
Southeast Quadrant TIF District.
(139) If the ordinance was adopted on January 25, 1993
by the City of LaSalle.
(140) If the ordinance was adopted on December 23,
1997 by the Village of Dieterich.
(141) If the ordinance was adopted on February 10,
2016 by the Village of Rosemont to create the
Balmoral/Pearl TIF No. 8 Tax Increment Financing
Redevelopment Project Area.
(142) If the ordinance was adopted on June 11, 2002 by
the City of Oak Forest.
(143) If the ordinance was adopted on January 31, 1995
by the Village of Milledgeville.

HB3810 - 248 - LRB104 12145 SPS 22244 b
(144) If the ordinance was adopted on February 5, 1996
by the Village of Pearl City.
(145) If the ordinance was adopted on December 21,
1994 by the City of Calumet City.
(146) If the ordinance was adopted on May 5, 2003 by
the Town of Normal.
(147) If the ordinance was adopted on June 2, 1998 by
the City of Litchfield.
(148) If the ordinance was adopted on October 23, 1995
by the City of Marion.
(149) If the ordinance was adopted on May 24, 2001 by
the Village of Hanover Park.
(150) If the ordinance was adopted on May 30, 1995 by
the Village of Dalzell.
(151) If the ordinance was adopted on April 15, 1997
by the City of Edwardsville.
(152) If the ordinance was adopted on September 5,
1995 by the City of Granite City.
(153) If the ordinance was adopted on June 21, 1999 by
the Village of Table Grove.
(154) If the ordinance was adopted on February 23,
1995 by the City of Springfield.
(155) If the ordinance was adopted on August 11, 1999
by the City of Monmouth.
(156) If the ordinance was adopted on December 26,
1995 by the Village of Posen.

HB3810 - 249 - LRB104 12145 SPS 22244 b
(157) If the ordinance was adopted on July 1, 1995 by
the Village of Caseyville.
(158) If the ordinance was adopted on January 30, 1996
by the City of Madison.
(159) If the ordinance was adopted on February 2, 1996
by the Village of Hartford.
(160) If the ordinance was adopted on July 2, 1996 by
the Village of Manlius.
(161) If the ordinance was adopted on March 21, 2000
by the City of Hoopeston.
(162) If the ordinance was adopted on March 22, 2005
by the City of Hoopeston.
(163) If the ordinance was adopted on July 10, 1996 by
the City of Chicago to create the Goose Island TIF
District.
(164) If the ordinance was adopted on December 11,
1996 by the City of Chicago to create the Bryn
Mawr/Broadway TIF District.
(165) If the ordinance was adopted on December 31,
1995 by the City of Chicago to create the 95th/Western TIF
District.
(166) If the ordinance was adopted on October 7, 1998
by the City of Chicago to create the 71st and Stony Island
TIF District.
(167) If the ordinance was adopted on April 19, 1995
by the Village of North Utica.

HB3810 - 250 - LRB104 12145 SPS 22244 b
(168) If the ordinance was adopted on April 22, 1996
by the City of LaSalle.
(169) If the ordinance was adopted on June 9, 2008 by
the City of Country Club Hills.
(170) If the ordinance was adopted on July 3, 1996 by
the Village of Phoenix.
(171) If the ordinance was adopted on May 19, 1997 by
the Village of Swansea.
(172) If the ordinance was adopted on August 13, 2001
by the Village of Saunemin.
(173) If the ordinance was adopted on January 10, 2005
by the Village of Romeoville.
(174) If the ordinance was adopted on January 28, 1997
by the City of Berwyn for the South Berwyn Corridor Tax
Increment Financing District.
(175) If the ordinance was adopted on January 28, 1997
by the City of Berwyn for the Roosevelt Road Tax Increment
Financing District.
(176) If the ordinance was adopted on May 3, 2001 by
the Village of Hanover Park for the Village Center Tax
Increment Financing Redevelopment Project Area (TIF # 3).
(177) If the ordinance was adopted on January 1, 1996
by the City of Savanna.
(178) If the ordinance was adopted on January 28, 2002
by the Village of Okawville.
(179) If the ordinance was adopted on October 4, 1999

HB3810 - 251 - LRB104 12145 SPS 22244 b
by the City of Vandalia.
(180) If the ordinance was adopted on June 16, 2003 by
the City of Rushville.
(181) If the ordinance was adopted on December 7, 1998
by the City of Quincy for the Central Business District
West Tax Increment Redevelopment Project Area.
(182) If the ordinance was adopted on March 27, 1997
by the Village of Maywood approving the Roosevelt Road TIF
District.
(183) If the ordinance was adopted on March 27, 1997
by the Village of Maywood approving the Madison
Street/Fifth Avenue TIF District.
(184) If the ordinance was adopted on November 10,
1997 by the Village of Park Forest.
(185) If the ordinance was adopted on July 30, 1997 by
the City of Chicago to create the Near North TIF district.
(186) If the ordinance was adopted on December 1, 2000
by the Village of Mahomet.
(187) If the ordinance was adopted on June 16, 1999 by
the Village of Washburn.
(188) If the ordinance was adopted on August 19, 1998
by the Village of New Berlin.
(189) If the ordinance was adopted on February 5, 2002
by the City of Highwood.
(190) If the ordinance was adopted on June 1, 1997 by
the City of Flora.

HB3810 - 252 - LRB104 12145 SPS 22244 b
(191) If the ordinance was adopted on August 17, 1999
by the City of Ottawa.
(192) If the ordinance was adopted on June 13, 2005 by
the City of Mount Carroll.
(193) If the ordinance was adopted on March 25, 2008
by the Village of Elizabeth.
(194) If the ordinance was adopted on February 22,
2000 by the City of Mount Pulaski.
(195) If the ordinance was adopted on November 21,
2000 by the City of Effingham.
(196) If the ordinance was adopted on January 28, 2003
by the City of Effingham.
(197) If the ordinance was adopted on February 4, 2008
by the City of Polo.
(198) If the ordinance was adopted on August 17, 2005
by the Village of Bellwood to create the Park Place TIF.
(199) If the ordinance was adopted on July 16, 2014 by
the Village of Bellwood to create the North-2014 TIF.
(200) If the ordinance was adopted on July 16, 2014 by
the Village of Bellwood to create the South-2014 TIF.
(201) If the ordinance was adopted on July 16, 2014 by
the Village of Bellwood to create the Central Metro-2014
TIF.
(202) If the ordinance was adopted on September 17,
2014 by the Village of Bellwood to create the Addison
Creek "A" (Southwest)-2014 TIF.

HB3810 - 253 - LRB104 12145 SPS 22244 b
(203) If the ordinance was adopted on September 17,
2014 by the Village of Bellwood to create the Addison
Creek "B" (Northwest)-2014 TIF.
(204) If the ordinance was adopted on September 17,
2014 by the Village of Bellwood to create the Addison
Creek "C" (Northeast)-2014 TIF.
(205) If the ordinance was adopted on September 17,
2014 by the Village of Bellwood to create the Addison
Creek "D" (Southeast)-2014 TIF.
(206) If the ordinance was adopted on June 26, 2007 by
the City of Peoria.
(207) If the ordinance was adopted on October 28, 2008
by the City of Peoria.
(208) If the ordinance was adopted on April 4, 2000 by
the City of Joliet to create the Joliet City Center TIF
District.
(209) If the ordinance was adopted on July 8, 1998 by
the City of Chicago to create the 43rd/Cottage Grove TIF
district.
(210) If the ordinance was adopted on July 8, 1998 by
the City of Chicago to create the 79th Street Corridor TIF
district.
(211) If the ordinance was adopted on November 4, 1998
by the City of Chicago to create the Bronzeville TIF
district.
(212) If the ordinance was adopted on February 5, 1998

HB3810 - 254 - LRB104 12145 SPS 22244 b
by the City of Chicago to create the Homan/Arthington TIF
district.
(213) If the ordinance was adopted on December 8, 1998
by the Village of Plainfield.
(214) If the ordinance was adopted on July 17, 2000 by
the Village of Homer.
(215) If the ordinance was adopted on December 27,
2006 by the City of Greenville.
(216) If the ordinance was adopted on June 10, 1998 by
the City of Chicago to create the Kinzie Industrial TIF
district.
(217) If the ordinance was adopted on December 2, 1998
by the City of Chicago to create the Northwest Industrial
TIF district.
(218) If the ordinance was adopted on June 10, 1998 by
the City of Chicago to create the Pilsen Industrial TIF
district.
(219) If the ordinance was adopted on January 14, 1997
by the City of Chicago to create the 35th/Halsted TIF
district.
(220) If the ordinance was adopted on June 9, 1999 by
the City of Chicago to create the Pulaski Corridor TIF
district.
(221) If the ordinance was adopted on December 16,
1997 by the City of Springfield to create the Enos Park
Neighborhood TIF District.

HB3810 - 255 - LRB104 12145 SPS 22244 b
(222) If the ordinance was adopted on February 5, 1998
by the City of Chicago to create the Roosevelt/Cicero
redevelopment project area.
(223) If the ordinance was adopted on February 5, 1998
by the City of Chicago to create the Western/Ogden
redevelopment project area.
(224) If the ordinance was adopted on July 21, 1999 by
the City of Chicago to create the 24th/Michigan Avenue
redevelopment project area.
(225) If the ordinance was adopted on January 20, 1999
by the City of Chicago to create the Woodlawn
redevelopment project area.
(226) If the ordinance was adopted on July 7, 1999 by
the City of Chicago to create the Clark/Montrose
redevelopment project area.
(227) If the ordinance was adopted on November 4, 2003
by the City of Madison to create the Rivers Edge
redevelopment project area.
(228) If the ordinance was adopted on August 12, 2003
by the City of Madison to create the Caine Street
redevelopment project area.
(229) If the ordinance was adopted on March 7, 2000 by
the City of Madison to create the East Madison TIF.
(230) If the ordinance was adopted on August 3, 2001
by the Village of Aviston.
(231) If the ordinance was adopted on August 22, 2011

HB3810 - 256 - LRB104 12145 SPS 22244 b
by the Village of Warren.
(232) If the ordinance was adopted on April 8, 1999 by
the City of Farmer City.
(233) If the ordinance was adopted on August 4, 1999
by the Village of Fairmont City.
(234) If the ordinance was adopted on October 2, 1999
by the Village of Fairmont City.
(235) If the ordinance was adopted December 16, 1999
by the City of Springfield.
(236) If the ordinance was adopted on December 13,
1999 by the Village of Palatine to create the Village of
Palatine Downtown Area TIF District.
(237) If the ordinance was adopted on September 29,
1999 by the City of Chicago to create the 111th/Kedzie
redevelopment project area.
(238) If the ordinance was adopted on November 12,
1998 by the City of Chicago to create the Canal/Congress
redevelopment project area.
(239) If the ordinance was adopted on July 7, 1999 by
the City of Chicago to create the Galewood/Armitage
Industrial redevelopment project area.
(240) If the ordinance was adopted on September 29,
1999 by the City of Chicago to create the Madison/Austin
Corridor redevelopment project area.
(241) If the ordinance was adopted on April 12, 2000
by the City of Chicago to create the South Chicago

HB3810 - 257 - LRB104 12145 SPS 22244 b
redevelopment project area.
(242) If the ordinance was adopted on January 9, 2002
by the Village of Elkhart.
(243) If the ordinance was adopted on May 23, 2000 by
the City of Robinson to create the West Robinson
Industrial redevelopment project area.
(244) If the ordinance was adopted on October 9, 2001
by the City of Robinson to create the Downtown Robinson
redevelopment project area.
(245) If the ordinance was adopted on September 19,
2000 by the Village of Valmeyer.
(246) If the ordinance was adopted on April 15, 2002
by the City of McHenry to create the Downtown TIF
district.
(247) If the ordinance was adopted on February 15,
1999 by the Village of Channahon.
(248) If the ordinance was adopted on December 19,
2000 by the City of Peoria.
(249) If the ordinance was adopted on July 24, 2000 by
the City of Rock Island to create the North 11th Street
redevelopment project area.
(250) If the ordinance was adopted on February 5, 2002
by the City of Champaign to create the North Campustown
TIF.
(251) If the ordinance was adopted on November 20,
2000 by the Village of Evergreen Park.

HB3810 - 258 - LRB104 12145 SPS 22244 b
(252) If the ordinance was adopted on February 16,
2000 by the City of Chicago to create the
Fullerton/Milwaukee redevelopment project area.
(253) If the ordinance was adopted on October 23, 2006
by the Village of Bourbonnais to create the Bourbonnais
Industrial Park Conservation Area.
(254) If the ordinance was adopted on February 22,
2000 by the City of Geneva to create the East State Street
redevelopment project area.
(255) If the ordinance was adopted on February 6, 2001
by the Village of Downers Grove to create the Ogden Avenue
redevelopment project area.
(256) If the ordinance was adopted on June 27, 2001 by
the City of Chicago to create the Division/Homan
redevelopment project area.
(257) If the ordinance was adopted on May 17, 2000 by
the City of Chicago to create the 63rd/Pulaski
redevelopment project area.
(258) If the ordinance was adopted on March 10, 1999
by the City of Chicago to create the Greater Southwest
Industrial (East) redevelopment project area.
(259) If the ordinance was adopted on February 16,
2000 by the City of Chicago to create the Lawrence/Kedzie
redevelopment project area.
(260) If the ordinance was adopted on November 3, 1999
by the City of Chicago to create the Lincoln Avenue

HB3810 - 259 - LRB104 12145 SPS 22244 b
redevelopment project area.
(261) If the ordinance was adopted on September 3,
2015 by the Village of Fox River Grove to create the
Downtown TIF #2 redevelopment project area.
(262) If the ordinance was adopted on October 16, 2000
by the Village of Franklin Park to create the Downtown
Franklin Avenue redevelopment project area.
(263) If the ordinance was adopted on September 8,
2003 by the City of Jacksonville to create the Downtown
Redevelopment Project Area.
(264) If the ordinance was adopted on August 13, 2002
by the City of Prophetstown to create the Redevelopment
Project Area No. 1.
(265) If the ordinance was adopted on August 29, 2006
by the City of Ottawa to create the Ottawa Dayton
Industrial TIF District.
(266) If the ordinance was adopted on June 27, 2006 by
the City of Ottawa to create the Ottawa Canal TIF
District.
(267) If the ordinance was adopted on March 5, 2001 by
the City of Salem to create the TIF No 2 - Redevelopment
Area.
(268) If the ordinance was adopted on January 23, 2002
by the Village of Malta to create the Harkness Property
redevelopment project area.
(269) If the ordinance was adopted on June 16, 2008 by

HB3810 - 260 - LRB104 12145 SPS 22244 b
the City of Highland to create TIF #1.
(270) If the ordinance was adopted on January 3, 2012
by the City of Highland to create TIF #2.
(271) If the ordinance was adopted on January 1, 2000
by the City of Chicago to create the Belmont/Central
redevelopment project area.
(272) If the ordinance was adopted on June 27, 2001 by
the City of Chicago to create the Englewood Neighborhood
redevelopment project area.
(273) If the ordinance was adopted on December 13,
2000 by the City of Chicago to create the Lake Calumet Area
Industrial redevelopment project area.
(274) If the ordinance was adopted on October 15, 2001
by the City of Des Plaines to create TIF No. 6 Mannheim
Higgins Road.
(275) If the ordinance was adopted on October 22, 2001
by the City of Sullivan to create TIF District III.
(276) If the ordinance was adopted on November 12,
2013 by the City of Oak Forest to create the City of Oak
Forest Cicero Avenue Tax Increment Financing District
Redevelopment Project Area TIF District #6.
(277) If the ordinance was adopted on December 15,
2003 by the City of Knoxville.
(278) If the ordinance was adopted on February 16,
2000 by the City of Chicago to create the Peterson/Pulaski
redevelopment project area.

HB3810 - 261 - LRB104 12145 SPS 22244 b
(279) If the ordinance was adopted on February 16,
2000 by the City of Chicago to create the Central West
redevelopment project area.
(280) If the ordinance was adopted on June 27, 2001 by
the City of Chicago to create the Lawrence/Broadway
redevelopment project area.
(281) If the ordinance was adopted on March 18, 2002
by the City of St. Charles for the First Street District
#4.
(282) If the ordinance was adopted on April 6, 2001 by
the Village of Melrose Park to create the Seniors First
TIF.
(283) If the ordinance was adopted on April 6, 2001 by
the Village of Melrose Park to create the Zenith Opus TIF.
(d) (Blank). For redevelopment project areas for which
bonds were issued before July 29, 1991, or for which contracts
were entered into before June 1, 1988, in connection with a
redevelopment project in the area within the State Sales Tax
Boundary, the estimated dates of completion of the
redevelopment project and retirement of obligations to finance
redevelopment project costs (including refunding bonds under
Section 11-74.4-7) may be extended by municipal ordinance to
December 31, 2013. The termination procedures of subsection
(b) of Section 11-74.4-8 are not required for these
redevelopment project areas in 2009 but are required in 2013.
The extension allowed by Public Act 87-1272 shall not apply to

HB3810 - 262 - LRB104 12145 SPS 22244 b
real property tax increment allocation financing under Section
11-74.4-8.
(e) Those dates, for purposes of real property tax
increment allocation financing pursuant to Section 11-74.4-8
only, shall be not more than 35 years for redevelopment
project areas that were adopted on or after December 16, 1986
and for which at least $8 million worth of municipal bonds were
authorized on or after December 19, 1989 but before January 1,
1990; provided that the municipality elects to extend the life
of the redevelopment project area to 35 years by the adoption
of an ordinance after at least 14 but not more than 30 days'
written notice to the taxing bodies, that would otherwise
constitute the joint review board for the redevelopment
project area, before the adoption of the ordinance.
(f) Those dates, for purposes of real property tax
increment allocation financing pursuant to Section 11-74.4-8
only, shall be not more than 35 years for redevelopment
project areas that were established on or after December 1,
1981 but before January 1, 1982 and for which at least
$1,500,000 worth of tax increment revenue bonds were
authorized on or after September 30, 1990 but before July 1,
1991; provided that the municipality elects to extend the life
of the redevelopment project area to 35 years by the adoption
of an ordinance after at least 14 but not more than 30 days'
written notice to the taxing bodies, that would otherwise
constitute the joint review board for the redevelopment

HB3810 - 263 - LRB104 12145 SPS 22244 b
project area, before the adoption of the ordinance.
(f-1) (Blank).
(f-2) (Blank).
(f-3) (Blank).
(f-5) Those dates, for purposes of real property tax
increment allocation financing pursuant to Section 11-74.4-8
only, shall be not more than 47 years for redevelopment
project areas listed in this subsection; provided that (i) the
municipality adopts an ordinance extending the life of the
redevelopment project area to 47 years and (ii) the
municipality provides notice to the taxing bodies that would
otherwise constitute the joint review board for the
redevelopment project area not more than 30 and not less than
14 days prior to the adoption of that ordinance:
(1) If the redevelopment project area was established
on December 29, 1981 by the City of Springfield.
(2) If the redevelopment project area was established
on December 29, 1986 by the City of Morris and that is
known as the Morris TIF District 1.
(3) If the redevelopment project area was established
on December 31, 1986 by the Village of Cahokia.
(4) If the redevelopment project area was established
on December 20, 1986 by the City of Charleston.
(5) If the redevelopment project area was established
on December 23, 1986 by the City of Beardstown.
(6) If the redevelopment project area was established

HB3810 - 264 - LRB104 12145 SPS 22244 b
on December 23, 1986 by the Town of Cicero.
(7) If the redevelopment project area was established
on December 29, 1986 by the City of East St. Louis.
(8) If the redevelopment project area was established
on January 23, 1991 by the City of East St. Louis.
(9) If the redevelopment project area was established
on December 29, 1986 by the Village of Gardner.
(10) If the redevelopment project area was established
on June 11, 2002 by the City of East Peoria to create the
West Washington Street TIF.
(11) If the redevelopment project area was established
on December 22, 1986 by the City of Washington creating
the Washington Square TIF #2.
(12) If the redevelopment project area was established
on November 11, 1986 by the City of Pekin.
(13) If the redevelopment project area was established
on December 30, 1986 by the City of Belleville.
(14) If the ordinance was adopted on April 3, 1989 by
the City of Chicago Heights.
(15) If the redevelopment project area was established
on December 29, 1986 by the City of Pontiac to create TIF I
(the Main St TIF).
(16) If the redevelopment project area was established
on December 29, 1986 by the City of Pontiac to create TIF
II (the Interstate TIF).
(17) If the redevelopment project area was established

HB3810 - 265 - LRB104 12145 SPS 22244 b
on December 23, 1986 by the City of Sparta to create TIF
#1. Any termination procedures provided for in Section
11-74.4-8 are not required for this redevelopment project
area prior to the 47th calendar year after the year in
which the ordinance approving the redevelopment project
year was adopted.
(18) If the redevelopment project area was established
on March 30, 1992 by the Village of Ohio to create the
Village of Ohio TIF District.
(19) If the redevelopment project area was established
on December 13, 1993 by the Village of Crete.
(20) If the redevelopment project area was established
on February 12, 2001 by the Village of Crete.
(21) If the redevelopment project area was established
on April 23, 2001 by the Village of Crete.
(22) If the redevelopment project area was established
on December 29, 1993 by the City of Ottawa to create the
Ottawa I-80 North TIF District.
(23) If the redevelopment project area was established
on September 20, 1994 by the City of Ottawa to create the
Ottawa Rt. 6 East TIF District.
(24) If the redevelopment project area was established
on January 6, 1999 by the Village of Rosemont to create the
Village of Rosemont TIF 4 South River Road.
(25) If the redevelopment project area was established
on December 20, 1988 by the Village of Lansing.

HB3810 - 266 - LRB104 12145 SPS 22244 b
(26) If the redevelopment project area was established
on November 20, 1989 by the Village of South Holland.
(27) If the redevelopment project area was established
on December 11, 1989 by the Village of Melrose Park to
create the Mid-Metros TIF.
(g) In consolidating the material relating to completion
dates from Sections 11-74.4-3 and 11-74.4-7 into this Section,
it is not the intent of the General Assembly to make any
substantive change in the law, except for the extension of the
completion dates for the City of Aurora, the Village of Milan,
the City of West Frankfort, the Village of Libertyville, and
the Village of Hoffman Estates set forth under items (67),
(68), (69), (70), and (71) of subsection (c) of this Section.
(Source: P.A. 102-117, eff. 7-23-21; 102-424, eff. 8-20-21;
102-425, eff. 8-20-21; 102-446, eff. 8-20-21; 102-473, eff.
8-20-21; 102-627, eff. 8-27-21; 102-675, eff. 11-30-21;
102-745, eff. 5-6-22; 102-818, eff. 5-13-22; 102-1113, eff.
12-21-22; 103-315, eff. 7-28-23; 103-575, eff. 12-8-23;
103-1016, eff. 8-9-24; 103-1058, eff. 12-31-24.)
(65 ILCS 5/11-74.4-4) (from Ch. 24, par. 11-74.4-4)
Sec. 11-74.4-4. Municipal powers and duties; redevelopment
project areas. The changes made by Public Act 91-478 this
amendatory Act of the 91st General Assembly do not apply to a
municipality that, (i) before November 1, 1999 (the effective
date of Public Act 91-478) this amendatory Act of the 91st

HB3810 - 267 - LRB104 12145 SPS 22244 b
General Assembly, has adopted an ordinance or resolution
fixing a time and place for a public hearing under Section
11-74.4-5 or (ii) before July 1, 1999, has adopted an
ordinance or resolution providing for a feasibility study
under Section 11-74.4-4.1, but has not yet adopted an
ordinance approving redevelopment plans and redevelopment
projects or designating redevelopment project areas under this
Section, until after that municipality adopts an ordinance
approving redevelopment plans and redevelopment projects or
designating redevelopment project areas under this Section;
thereafter the changes made by Public Act 91-478 this
amendatory Act of the 91st General Assembly apply to the same
extent that they apply to redevelopment plans and
redevelopment projects that were approved and redevelopment
projects that were designated before November 1, 1999 (the
effective date of Public Act 91-478) this amendatory Act of
the 91st General Assembly.
A municipality may:
(a) By ordinance introduced in the governing body of
the municipality within 14 to 90 days from the completion
of the hearing specified in Section 11-74.4-5 approve
redevelopment plans and redevelopment projects, and
designate redevelopment project areas pursuant to notice
and hearing required by this Act. No redevelopment project
area shall be designated unless a plan and project are
approved prior to the designation of such area and such

HB3810 - 268 - LRB104 12145 SPS 22244 b
area shall include only those contiguous parcels of real
property and improvements thereon substantially benefited
by the proposed redevelopment project improvements. Upon
adoption of the ordinances, the municipality shall
forthwith transmit to the county clerk of the county or
counties within which the redevelopment project area is
located a certified copy of the ordinances, a legal
description of the redevelopment project area, a map of
the redevelopment project area, identification of the year
that the county clerk shall use for determining the total
initial equalized assessed value of the redevelopment
project area consistent with subsection (a) of Section
11-74.4-9, and a list of the parcel or tax identification
number of each parcel of property included in the
redevelopment project area. For purposes of this Division,
parcels are contiguous if they touch or join one another
in a reasonably substantial physical sense or if they meet
the criteria for annexation to a municipality under
Section 7-1-1 of this Code.
The changes made by Public Act 102-818 this amendatory
Act of the 102nd General Assembly, are declarative of
existing law and shall be applied retroactively when
substantively applicable, including all pending actions
without regard to when the cause of action accrued;
however, Public Act 102-818 this amendatory Act of the
102nd General Assembly does not affect the rights of any

HB3810 - 269 - LRB104 12145 SPS 22244 b
party that is subject to a final judgment entered pursuant
to the opinion of the September 23, 2021 Illinois Supreme
Court in Board of Education of Richland School District
88A v. City of Crest Hill, 2021 IL 126444.
(b) Make and enter into all contracts with property
owners, developers, tenants, overlapping taxing bodies,
and others necessary or incidental to the implementation
and furtherance of its redevelopment plan and project.
Contract provisions concerning loan repayment obligations
in contracts entered into on or after July 23, 2003 (the
effective date of Public Act 93-298) this amendatory Act
of the 93rd General Assembly shall terminate no later than
the last to occur of the estimated dates of completion of
the redevelopment project and retirement of the
obligations issued to finance redevelopment project costs
as required by item (3) of subsection (n) of Section
11-74.4-3. Payments received under contracts entered into
by the municipality prior to July 23, 2003 (the effective
date of Public Act 93-298) this amendatory Act of the 93rd
General Assembly that are received after the redevelopment
project area has been terminated by municipal ordinance
shall be deposited into a special fund of the municipality
to be used for other community redevelopment needs within
the redevelopment project area.
(c) Within a redevelopment project area, acquire by
purchase, donation, lease or eminent domain; own, convey,

HB3810 - 270 - LRB104 12145 SPS 22244 b
lease, mortgage or dispose of land and other property,
real or personal, or rights or interests therein, and
grant or acquire licenses, easements and options with
respect thereto, all in the manner and at such price the
municipality determines is reasonably necessary to achieve
the objectives of the redevelopment plan and project. No
conveyance, lease, mortgage, disposition of land or other
property owned by a municipality, or agreement relating to
the development of such municipal property shall be made
except upon the adoption of an ordinance by the corporate
authorities of the municipality. Furthermore, no
conveyance, lease, mortgage, or other disposition of land
owned by a municipality or agreement relating to the
development of such municipal property shall be made
without making public disclosure of the terms of the
disposition and all bids and proposals made in response to
the municipality's request. The procedures for obtaining
such bids and proposals shall provide reasonable
opportunity for any person to submit alternative proposals
or bids.
(d) Within a redevelopment project area, clear any
area by demolition or removal of any existing buildings
and structures.
(e) Within a redevelopment project area, renovate or
rehabilitate or construct any structure or building, as
permitted under this Act.

HB3810 - 271 - LRB104 12145 SPS 22244 b
(f) Install, repair, construct, reconstruct or
relocate streets, utilities and site improvements
essential to the preparation of the redevelopment area for
use in accordance with a redevelopment plan.
(g) Within a redevelopment project area, fix, charge
and collect fees, rents and charges for the use of any
building or property owned or leased by it or any part
thereof, or facility therein.
(h) Accept grants, guarantees and donations of
property, labor, or other things of value from a public or
private source for use within a project redevelopment
area.
(i) Acquire and construct public facilities within a
redevelopment project area, as permitted under this Act.
(j) Incur project redevelopment costs and reimburse
developers who incur redevelopment project costs
authorized by a redevelopment agreement; provided,
however, that on and after November 1, 1999 (the effective
date of Public Act 91-478) this amendatory Act of the 91st
General Assembly, no municipality shall incur
redevelopment project costs (except for planning costs and
any other eligible costs authorized by municipal ordinance
or resolution that are subsequently included in the
redevelopment plan for the area and are incurred by the
municipality after the ordinance or resolution is adopted)
that are not consistent with the program for accomplishing

HB3810 - 272 - LRB104 12145 SPS 22244 b
the objectives of the redevelopment plan as included in
that plan and approved by the municipality until the
municipality has amended the redevelopment plan as
provided elsewhere in this Act.
(k) Create a commission of not less than 5 or more than
15 persons to be appointed by the mayor or president of the
municipality with the consent of the majority of the
governing board of the municipality. Members of a
commission appointed after September 24, 1987 (the
effective date of Public Act 85-854) this amendatory Act
of 1987 shall be appointed for initial terms of 1, 2, 3, 4
and 5 years, respectively, in such numbers as to provide
that the terms of not more than 1/3 of all such members
shall expire in any one year. Their successors shall be
appointed for a term of 5 years. The commission, subject
to approval of the corporate authorities may exercise the
powers enumerated in this Section. The commission shall
also have the power to hold the public hearings required
by this division and make recommendations to the corporate
authorities concerning the adoption of redevelopment
plans, redevelopment projects and designation of
redevelopment project areas.
(l) Make payment in lieu of taxes or a portion thereof
to taxing districts. If payments in lieu of taxes or a
portion thereof are made to taxing districts, those
payments shall be made to all districts within a project

HB3810 - 273 - LRB104 12145 SPS 22244 b
redevelopment area on a basis which is proportional to the
current collections of revenue which each taxing district
receives from real property in the redevelopment project
area.
(m) Exercise any and all other powers necessary to
effectuate the purposes of this Act.
(n) If any member of the corporate authority, a member
of a commission established pursuant to Section
11-74.4-4(k) of this Act, or an employee or consultant of
the municipality involved in the planning and preparation
of a redevelopment plan, or project for a redevelopment
project area or proposed redevelopment project area, as
defined in Sections 11-74.4-3(i) through (k) of this Act,
owns or controls an interest, direct or indirect, in any
property included in any redevelopment area, or proposed
redevelopment area, he or she shall disclose the same in
writing to the clerk of the municipality, and shall also
so disclose the dates and terms and conditions of any
disposition of any such interest, which disclosures shall
be acknowledged by the corporate authorities and entered
upon the minute books of the corporate authorities. If an
individual holds such an interest then that individual
shall refrain from any further official involvement in
regard to such redevelopment plan, project or area, from
voting on any matter pertaining to such redevelopment
plan, project or area, or communicating with other members

HB3810 - 274 - LRB104 12145 SPS 22244 b
concerning corporate authorities, commission or employees
concerning any matter pertaining to said redevelopment
plan, project or area. Furthermore, no such member or
employee shall acquire of any interest direct, or
indirect, in any property in a redevelopment area or
proposed redevelopment area after either (a) such
individual obtains knowledge of such plan, project or area
or (b) first public notice of such plan, project or area
pursuant to Section 11-74.4-6 of this Division, whichever
occurs first. For the purposes of this subsection, a
property interest acquired in a single parcel of property
by a member of the corporate authority, which property is
used exclusively as the member's primary residence, shall
not be deemed to constitute an interest in any property
included in a redevelopment area or proposed redevelopment
area that was established before December 31, 1989, but
the member must disclose the acquisition to the municipal
clerk under the provisions of this subsection. A single
property interest acquired within one year after January
1, 2007 (the effective date of Public Act 94-1013) this
amendatory Act of the 94th General Assembly or 2 years
after January 10, 2010 (the effective date of Public Act
95-1054) this amendatory Act of the 95th General Assembly
by a member of the corporate authority does not constitute
an interest in any property included in any redevelopment
area or proposed redevelopment area, regardless of when

HB3810 - 275 - LRB104 12145 SPS 22244 b
the redevelopment area was established, if (i) the
property is used exclusively as the member's primary
residence, (ii) the member discloses the acquisition to
the municipal clerk under the provisions of this
subsection, (iii) the acquisition is for fair market
value, (iv) the member acquires the property as a result
of the property being publicly advertised for sale, and
(v) the member refrains from voting on, and communicating
with other members concerning, any matter when the
benefits to the redevelopment project or area would be
significantly greater than the benefits to the
municipality as a whole. For the purposes of this
subsection, a month-to-month leasehold interest in a
single parcel of property by a member of the corporate
authority shall not be deemed to constitute an interest in
any property included in any redevelopment area or
proposed redevelopment area, but the member must disclose
the interest to the municipal clerk under the provisions
of this subsection.
(o) Create a Tax Increment Economic Development
Advisory Committee to be appointed by the Mayor or
President of the municipality with the consent of the
majority of the governing board of the municipality, the
members of which Committee shall be appointed for initial
terms of 1, 2, 3, 4 and 5 years respectively, in such
numbers as to provide that the terms of not more than 1/3

HB3810 - 276 - LRB104 12145 SPS 22244 b
of all such members shall expire in any one year. Their
successors shall be appointed for a term of 5 years. The
Committee shall have none of the powers enumerated in this
Section. The Committee shall serve in an advisory capacity
only. The Committee may advise the governing Board of the
municipality and other municipal officials regarding
development issues and opportunities within the
redevelopment project area or the area within the State
Sales Tax Boundary. The Committee may also promote and
publicize development opportunities in the redevelopment
project area or the area within the State Sales Tax
Boundary.
(p) Municipalities may jointly undertake and perform
redevelopment plans and projects and utilize the
provisions of the Act wherever they have contiguous
redevelopment project areas or they determine to adopt tax
increment financing with respect to a redevelopment
project area which includes contiguous real property
within the boundaries of the municipalities, and in doing
so, they may, by agreement between municipalities, issue
obligations, separately or jointly, and expend revenues
received under the Act for eligible expenses anywhere
within contiguous redevelopment project areas or as
otherwise permitted in the Act. With respect to
redevelopment project areas that are established within a
transit facility improvement area, the provisions of this

HB3810 - 277 - LRB104 12145 SPS 22244 b
subsection apply only with respect to such redevelopment
project areas that are contiguous to each other.
(q) Utilize revenues, other than State sales tax
increment revenues, received under this Act from one
redevelopment project area for eligible costs in another
redevelopment project area that is:
(i) contiguous to the redevelopment project area
from which the revenues are received;
(ii) separated only by a public right of way from
the redevelopment project area from which the revenues
are received; or
(iii) separated only by forest preserve property
from the redevelopment project area from which the
revenues are received if the closest boundaries of the
redevelopment project areas that are separated by the
forest preserve property are less than one mile apart.
Utilize tax increment revenues for eligible costs that
are received from a redevelopment project area created
under the Industrial Jobs Recovery Law that is either
contiguous to, or is separated only by a public right of
way from, the redevelopment project area created under
this Act which initially receives these revenues. Utilize
revenues, other than State sales tax increment revenues,
by transferring or loaning such revenues to a
redevelopment project area created under the Industrial
Jobs Recovery Law that is either contiguous to, or

HB3810 - 278 - LRB104 12145 SPS 22244 b
separated only by a public right of way from the
redevelopment project area that initially produced and
received those revenues; and, if the redevelopment project
area (i) was established before November 1, 1999 (the
effective date of Public Act 91-478) this amendatory Act
of the 91st General Assembly and (ii) is located within a
municipality with a population of more than 100,000,
utilize revenues or proceeds of obligations authorized by
Section 11-74.4-7 of this Act, other than use or
occupation tax revenues, to pay for any redevelopment
project costs as defined by subsection (q) of Section
11-74.4-3 to the extent that the redevelopment project
costs involve public property that is either contiguous
to, or separated only by a public right of way from, a
redevelopment project area whether or not redevelopment
project costs or the source of payment for the costs are
specifically set forth in the redevelopment plan for the
redevelopment project area.
(r) If no redevelopment project has been initiated in
a redevelopment project area within 7 years after the area
was designated by ordinance under subsection (a), the
municipality shall adopt an ordinance repealing the area's
designation as a redevelopment project area; provided,
however, that if an area received its designation more
than 3 years before March 14, 1994 (the effective date of
Public Act 88-537) this amendatory Act of 1994 and no

HB3810 - 279 - LRB104 12145 SPS 22244 b
redevelopment project has been initiated within 4 years
after March 14, 1994 (the effective date of Public Act
88-537) this amendatory Act of 1994, the municipality
shall adopt an ordinance repealing its designation as a
redevelopment project area. Initiation of a redevelopment
project shall be evidenced by either a signed
redevelopment agreement or expenditures on eligible
redevelopment project costs associated with a
redevelopment project.
Notwithstanding any other provision of this Section to
the contrary, with respect to a redevelopment project area
designated by an ordinance that was adopted on July 29,
1998 by the City of Chicago, the City of Chicago shall
adopt an ordinance repealing the area's designation as a
redevelopment project area if no redevelopment project has
been initiated in the redevelopment project area within 15
years after the designation of the area. The City of
Chicago may retroactively repeal any ordinance adopted by
the City of Chicago, pursuant to this subsection (r), that
repealed the designation of a redevelopment project area
designated by an ordinance that was adopted by the City of
Chicago on July 29, 1998. The City of Chicago has 90 days
after March 18, 2011 (the effective date of Public Act
96-1555) this amendatory Act to repeal the ordinance. The
changes to this Section made by Public Act 96-1555 this
amendatory Act of the 96th General Assembly apply

HB3810 - 280 - LRB104 12145 SPS 22244 b
retroactively to July 27, 2005.
(s) The various powers and duties described in this
Section that apply to a redevelopment project area shall
also apply to a transit facility improvement area
established prior to, on, or after August 27, 2021 (the
effective date of Public Act 102-627 this amendatory Act
of the 102nd General Assembly.
(Source: P.A. 102-627, eff. 8-27-21; 102-818, eff. 5-13-22.)
(65 ILCS 5/11-74.4-5) (from Ch. 24, par. 11-74.4-5)
Sec. 11-74.4-5. Public hearing; joint review board.
(a) The changes made by Public Act 91-478 this amendatory
Act of the 91st General Assembly do not apply to a municipality
that, (i) before November 1, 1999 (the effective date of
Public Act 91-478) this amendatory Act of the 91st General
Assembly, has adopted an ordinance or resolution fixing a time
and place for a public hearing under this Section or (ii)
before July 1, 1999, has adopted an ordinance or resolution
providing for a feasibility study under Section 11-74.4-4.1,
but has not yet adopted an ordinance approving redevelopment
plans and redevelopment projects or designating redevelopment
project areas under Section 11-74.4-4, until after that
municipality adopts an ordinance approving redevelopment plans
and redevelopment projects or designating redevelopment
project areas under Section 11-74.4-4; thereafter the changes
made by Public Act 91-478 this amendatory Act of the 91st

HB3810 - 281 - LRB104 12145 SPS 22244 b
General Assembly apply to the same extent that they apply to
redevelopment plans and redevelopment projects that were
approved and redevelopment projects that were designated
before November 1, 1999 (the effective date of Public Act
91-478) this amendatory Act of the 91st General Assembly.
Prior to the adoption of an ordinance proposing the
designation of a redevelopment project area, or approving a
redevelopment plan or redevelopment project, the municipality
by its corporate authorities, or as it may determine by any
commission designated under subsection (k) of Section
11-74.4-4 shall adopt an ordinance or resolution fixing a time
and place for public hearing. At least 10 days prior to the
adoption of the ordinance or resolution establishing the time
and place for the public hearing, the municipality shall make
available for public inspection a redevelopment plan or a
separate report that provides in reasonable detail the basis
for the eligibility of the redevelopment project area. The
report along with the name of a person to contact for further
information shall be sent within a reasonable time after the
adoption of such ordinance or resolution to the affected
taxing districts by certified mail. On and after November 1,
1999 (the effective date of Public Act 91-478) this amendatory
Act of the 91st General Assembly, the municipality shall print
in a newspaper of general circulation within the municipality
a notice that interested persons may register with the
municipality in order to receive information on the proposed

HB3810 - 282 - LRB104 12145 SPS 22244 b
designation of a redevelopment project area or the approval of
a redevelopment plan. The notice shall state the place of
registration and the operating hours of that place. The
municipality shall have adopted reasonable rules to implement
this registration process under Section 11-74.4-4.2. The
municipality shall provide notice of the availability of the
redevelopment plan and eligibility report, including how to
obtain this information, by mail within a reasonable time
after the adoption of the ordinance or resolution, to all
residential addresses that, after a good faith effort, the
municipality determines are located outside the proposed
redevelopment project area and within 750 feet of the
boundaries of the proposed redevelopment project area. This
requirement is subject to the limitation that in a
municipality with a population of over 100,000, if the total
number of residential addresses outside the proposed
redevelopment project area and within 750 feet of the
boundaries of the proposed redevelopment project area exceeds
750, the municipality shall be required to provide the notice
to only the 750 residential addresses that, after a good faith
effort, the municipality determines are outside the proposed
redevelopment project area and closest to the boundaries of
the proposed redevelopment project area. Notwithstanding the
foregoing, notice given after August 7, 2001 (the effective
date of Public Act 92-263) and before July 11, 2002 (the
effective date of Public Act 92-624) this amendatory Act of

HB3810 - 283 - LRB104 12145 SPS 22244 b
the 92nd General Assembly to residential addresses within 750
feet of the boundaries of a proposed redevelopment project
area shall be deemed to have been sufficiently given in
compliance with this Act if given only to residents outside
the boundaries of the proposed redevelopment project area. The
notice shall also be provided by the municipality, regardless
of its population, to those organizations and residents that
have registered with the municipality for that information in
accordance with the registration guidelines established by the
municipality under Section 11-74.4-4.2.
At the public hearing any interested person or affected
taxing district may file with the municipal clerk written
objections to and may be heard orally in respect to any issues
embodied in the notice. The municipality shall hear all
protests and objections at the hearing and the hearing may be
adjourned to another date without further notice other than a
motion to be entered upon the minutes fixing the time and place
of the subsequent hearing. At the public hearing or at any time
prior to the adoption by the municipality of an ordinance
approving a redevelopment plan, the municipality may make
changes in the redevelopment plan. Changes which (1) add
additional parcels of property to the proposed redevelopment
project area, (2) substantially affect the general land uses
proposed in the redevelopment plan, (3) substantially change
the nature of or extend the life of the redevelopment project,
or (4) increase the number of inhabited residential units to

HB3810 - 284 - LRB104 12145 SPS 22244 b
be displaced from the redevelopment project area, as measured
from the time of creation of the redevelopment project area,
to a total of more than 10, shall be made only after the
municipality gives notice, convenes a joint review board, and
conducts a public hearing pursuant to the procedures set forth
in this Section and in Section 11-74.4-6 of this Act. Changes
which do not (1) add additional parcels of property to the
proposed redevelopment project area, (2) substantially affect
the general land uses proposed in the redevelopment plan, (3)
substantially change the nature of or extend the life of the
redevelopment project, or (4) increase the number of inhabited
residential units to be displaced from the redevelopment
project area, as measured from the time of creation of the
redevelopment project area, to a total of more than 10, may be
made without further hearing, provided that the municipality
shall give notice of any such changes by mail to each affected
taxing district and registrant on the interested parties
registry, provided for under Section 11-74.4-4.2, and by
publication in a newspaper of general circulation within the
affected taxing district. Such notice by mail and by
publication shall each occur not later than 10 days following
the adoption by ordinance of such changes. Hearings with
regard to a redevelopment project area, project or plan may be
held simultaneously.
(b) Prior to holding a public hearing to approve or amend a
redevelopment plan or to designate or add additional parcels

HB3810 - 285 - LRB104 12145 SPS 22244 b
of property to a redevelopment project area, the municipality
shall convene a joint review board. The board shall consist of
a representative selected by each community college district,
local elementary school district and high school district or
each local community unit school district, park district,
library district, township, fire protection district, and
county that will have the authority to directly levy taxes on
the property within the proposed redevelopment project area at
the time that the proposed redevelopment project area is
approved, a representative selected by the municipality and a
public member. The public member shall first be selected and
then the board's chairperson shall be selected by a majority
of the board members present and voting.
For redevelopment project areas with redevelopment plans
or proposed redevelopment plans that would result in the
displacement of residents from 10 or more inhabited
residential units or that include 75 or more inhabited
residential units, the public member shall be a person who
resides in the redevelopment project area. If, as determined
by the housing impact study provided for in paragraph (5) of
subsection (n) of Section 11-74.4-3, or if no housing impact
study is required then based on other reasonable data, the
majority of residential units are occupied by very low, low,
or moderate income households, as defined in Section 3 of the
Illinois Affordable Housing Act, the public member shall be a
person who resides in very low, low, or moderate income

HB3810 - 286 - LRB104 12145 SPS 22244 b
housing within the redevelopment project area. Municipalities
with fewer than 15,000 residents shall not be required to
select a person who lives in very low, low, or moderate income
housing within the redevelopment project area, provided that
the redevelopment plan or project will not result in
displacement of residents from 10 or more inhabited units, and
the municipality so certifies in the plan. If no person
satisfying these requirements is available or if no qualified
person will serve as the public member, then the joint review
board is relieved of this paragraph's selection requirements
for the public member.
Within 90 days of November 1, 1999 (the effective date of
Public Act 91-478) this amendatory Act of the 91st General
Assembly, each municipality that designated a redevelopment
project area for which it was not required to convene a joint
review board under this Section shall convene a joint review
board to perform the duties specified under paragraph (e) of
this Section.
All board members shall be appointed and the first board
meeting shall be held at least 14 days but not more than 28
days after the mailing of notice by the municipality to the
taxing districts as required by Section 11-74.4-6(c).
Notwithstanding the preceding sentence, a municipality that
adopted either a public hearing resolution or a feasibility
resolution between July 1, 1999 and July 1, 2000 that called
for the meeting of the joint review board within 14 days of

HB3810 - 287 - LRB104 12145 SPS 22244 b
notice of public hearing to affected taxing districts is
deemed to be in compliance with the notice, meeting, and
public hearing provisions of the Act. Such notice shall also
advise the taxing bodies represented on the joint review board
of the time and place of the first meeting of the board.
Additional meetings of the board shall be held upon the call of
any member. The municipality seeking designation of the
redevelopment project area shall provide administrative
support to the board.
The board shall review (i) the public record, planning
documents and proposed ordinances approving the redevelopment
plan and project and (ii) proposed amendments to the
redevelopment plan or additions of parcels of property to the
redevelopment project area to be adopted by the municipality.
As part of its deliberations, the board may hold additional
hearings on the proposal. A board's recommendation shall be an
advisory, non-binding recommendation. The recommendation shall
be adopted by a majority of those members present and voting.
The recommendations shall be submitted to the municipality
within 30 days after convening of the board. Failure of the
board to submit its report on a timely basis shall not be cause
to delay the public hearing or any other step in the process of
designating or amending the redevelopment project area but
shall be deemed to constitute approval by the joint review
board of the matters before it.
The board shall base its recommendation to approve or

HB3810 - 288 - LRB104 12145 SPS 22244 b
disapprove the redevelopment plan and the designation of the
redevelopment project area or the amendment of the
redevelopment plan or addition of parcels of property to the
redevelopment project area on the basis of the redevelopment
project area and redevelopment plan satisfying the plan
requirements, the eligibility criteria defined in Section
11-74.4-3, and the objectives of this Act.
The board shall issue a written report describing why the
redevelopment plan and project area or the amendment thereof
meets or fails to meet one or more of the objectives of this
Act and both the plan requirements and the eligibility
criteria defined in Section 11-74.4-3. In the event the Board
does not file a report it shall be presumed that these taxing
bodies find the redevelopment project area and redevelopment
plan satisfy the objectives of this Act and the plan
requirements and eligibility criteria.
If the board recommends rejection of the matters before
it, the municipality will have 30 days within which to
resubmit the plan or amendment. During this period, the
municipality will meet and confer with the board and attempt
to resolve those issues set forth in the board's written
report that led to the rejection of the plan or amendment.
Notwithstanding the resubmission set forth above, the
municipality may commence the scheduled public hearing and
either adjourn the public hearing or continue the public
hearing until a date certain. Prior to continuing any public

HB3810 - 289 - LRB104 12145 SPS 22244 b
hearing to a date certain, the municipality shall announce
during the public hearing the time, date, and location for the
reconvening of the public hearing. Any changes to the
redevelopment plan necessary to satisfy the issues set forth
in the joint review board report shall be the subject of a
public hearing before the hearing is adjourned if the changes
would (1) substantially affect the general land uses proposed
in the redevelopment plan, (2) substantially change the nature
of or extend the life of the redevelopment project, or (3)
increase the number of inhabited residential units to be
displaced from the redevelopment project area, as measured
from the time of creation of the redevelopment project area,
to a total of more than 10. Changes to the redevelopment plan
necessary to satisfy the issues set forth in the joint review
board report shall not require any further notice or convening
of a joint review board meeting, except that any changes to the
redevelopment plan that would add additional parcels of
property to the proposed redevelopment project area shall be
subject to the notice, public hearing, and joint review board
meeting requirements established for such changes by
subsection (a) of Section 11-74.4-5.
In the event that the municipality and the board are
unable to resolve these differences, or in the event that the
resubmitted plan or amendment is rejected by the board, the
municipality may proceed with the plan or amendment, but only
upon a three-fifths vote of the corporate authority

HB3810 - 290 - LRB104 12145 SPS 22244 b
responsible for approval of the plan or amendment, excluding
positions of members that are vacant and those members that
are ineligible to vote because of conflicts of interest.
(c) After a municipality has by ordinance approved a
redevelopment plan and designated a redevelopment project
area, the plan may be amended and additional properties may be
added to the redevelopment project area only as herein
provided. Amendments which (1) add additional parcels of
property to the proposed redevelopment project area, (2)
substantially affect the general land uses proposed in the
redevelopment plan, (3) substantially change the nature of the
redevelopment project, (4) increase the total estimated
redevelopment project costs set out in the redevelopment plan
by more than 5% after adjustment for inflation from the date
the plan was adopted, (5) add additional redevelopment project
costs to the itemized list of redevelopment project costs set
out in the redevelopment plan, or (6) increase the number of
inhabited residential units to be displaced from the
redevelopment project area, as measured from the time of
creation of the redevelopment project area, to a total of more
than 10, shall be made only after the municipality gives
notice, convenes a joint review board, and conducts a public
hearing pursuant to the procedures set forth in this Section
and in Section 11-74.4-6 of this Act. Changes which do not (1)
add additional parcels of property to the proposed
redevelopment project area, (2) substantially affect the

HB3810 - 291 - LRB104 12145 SPS 22244 b
general land uses proposed in the redevelopment plan, (3)
substantially change the nature of the redevelopment project,
(4) increase the total estimated redevelopment project cost
set out in the redevelopment plan by more than 5% after
adjustment for inflation from the date the plan was adopted,
(5) add additional redevelopment project costs to the itemized
list of redevelopment project costs set out in the
redevelopment plan, or (6) increase the number of inhabited
residential units to be displaced from the redevelopment
project area, as measured from the time of creation of the
redevelopment project area, to a total of more than 10, may be
made without further public hearing and related notices and
procedures including the convening of a joint review board as
set forth in Section 11-74.4-6 of this Act, provided that the
municipality shall give notice of any such changes by mail to
each affected taxing district and registrant on the interested
parties registry, provided for under Section 11-74.4-4.2, and
by publication in a newspaper of general circulation within
the affected taxing district. Such notice by mail and by
publication shall each occur not later than 10 days following
the adoption by ordinance of such changes.
(d) After November 1, 1999 (the effective date of Public
Act 91-478) this amendatory Act of the 91st General Assembly,
a municipality shall submit in an electronic format the
following information for each redevelopment project area (i)
to the State Comptroller under Section 8-8-3.5 of the Illinois

HB3810 - 292 - LRB104 12145 SPS 22244 b
Municipal Code, subject to any extensions or exemptions
provided at the Comptroller's discretion under that Section,
and (ii) to all taxing districts overlapping the redevelopment
project area no later than 180 days after the close of each
municipal fiscal year or as soon thereafter as the audited
financial statements become available and, in any case, shall
be submitted before the annual meeting of the Joint Review
Board to each of the taxing districts that overlap the
redevelopment project area:
(1) Any amendments to the redevelopment plan or , the
redevelopment project area, or the State Sales Tax
Boundary.
(1.5) A list of the redevelopment project areas
administered by the municipality and, if applicable, the
date each redevelopment project area was designated or
terminated by the municipality.
(2) Audited financial statements of the special tax
allocation fund once a cumulative total of $100,000 has
been deposited in the fund.
(3) Certification of the Chief Executive Officer of
the municipality that the municipality has complied with
all of the requirements of this Act during the preceding
fiscal year.
(4) An opinion of legal counsel that the municipality
is in compliance with this Act.
(5) An analysis of the special tax allocation fund

HB3810 - 293 - LRB104 12145 SPS 22244 b
which sets forth:
(A) the balance in the special tax allocation fund
at the beginning of the fiscal year;
(B) all amounts deposited in the special tax
allocation fund by source;
(C) an itemized list of all expenditures from the
special tax allocation fund by category of permissible
redevelopment project cost; and
(D) the balance in the special tax allocation fund
at the end of the fiscal year including a breakdown of
that balance by source and a breakdown of that balance
identifying any portion of the balance that is
required, pledged, earmarked, or otherwise designated
for payment of or securing of obligations and
anticipated redevelopment project costs. Any portion
of such ending balance that has not been identified or
is not identified as being required, pledged,
earmarked, or otherwise designated for payment of or
securing of obligations or anticipated redevelopment
projects costs shall be designated as surplus as set
forth in Section 11-74.4-7 hereof.
(6) A description of all property purchased by the
municipality within the redevelopment project area
including:
(A) Street address.
(B) Approximate size or description of property.

HB3810 - 294 - LRB104 12145 SPS 22244 b
(C) Purchase price.
(D) Seller of property.
(7) A statement setting forth all activities
undertaken in furtherance of the objectives of the
redevelopment plan, including:
(A) Any project implemented in the preceding
fiscal year.
(B) A description of the redevelopment activities
undertaken.
(C) A description of any agreements entered into
by the municipality with regard to the disposition or
redevelopment of any property within the redevelopment
project area or the area within the State Sales Tax
Boundary.
(D) Additional information on the use of all funds
received under this Division and steps taken by the
municipality to achieve the objectives of the
redevelopment plan.
(E) Information regarding contracts that the
municipality's tax increment advisors or consultants
have entered into with entities or persons that have
received, or are receiving, payments financed by tax
increment revenues produced by the same redevelopment
project area.
(F) Any reports submitted to the municipality by
the joint review board.

HB3810 - 295 - LRB104 12145 SPS 22244 b
(G) A review of public and, to the extent
possible, private investment actually undertaken to
date after November 1, 1999 (the effective date of
Public Act 91-478) this amendatory Act of the 91st
General Assembly and estimated to be undertaken during
the following year. This review shall, on a
project-by-project basis, set forth the estimated
amounts of public and private investment incurred
after November 1, 1999 (the effective date of Public
Act 91-478) this amendatory Act of the 91st General
Assembly and provide the ratio of private investment
to public investment to the date of the report and as
estimated to the completion of the redevelopment
project.
(8) With regard to any obligations issued by the
municipality:
(A) copies of any official statements; and
(B) an analysis prepared by financial advisor or
underwriter, chosen by the municipality, setting forth
the: (i) nature and term of obligation; (ii) projected
debt service including required reserves and debt
coverage; and (iii) actual debt service.
(9) For special tax allocation funds that have
experienced cumulative deposits of incremental tax
revenues of $100,000 or more, a certified audit report
reviewing compliance with this Act performed by an

HB3810 - 296 - LRB104 12145 SPS 22244 b
independent public accountant certified and licensed by
the authority of the State of Illinois. The financial
portion of the audit must be conducted in accordance with
Standards for Audits of Governmental Organizations,
Programs, Activities, and Functions adopted by the
Comptroller General of the United States (1981), as
amended, or the standards specified by Section 8-8-5 of
the Illinois Municipal Auditing Law of the Illinois
Municipal Code. The audit report shall contain a letter
from the independent certified public accountant
indicating compliance or noncompliance with the
requirements of subsection (q) of Section 11-74.4-3. For
redevelopment plans or projects that would result in the
displacement of residents from 10 or more inhabited
residential units or that contain 75 or more inhabited
residential units, notice of the availability of the
information, including how to obtain the report, required
in this subsection shall also be sent by mail to all
residents or organizations that operate in the
municipality that register with the municipality for that
information according to registration procedures adopted
under Section 11-74.4-4.2. All municipalities are subject
to this provision.
(10) A list of all intergovernmental agreements in
effect during the fiscal year to which the municipality is
a party and an accounting of any moneys transferred or

HB3810 - 297 - LRB104 12145 SPS 22244 b
received by the municipality during that fiscal year
pursuant to those intergovernmental agreements.
In addition to information required to be reported under
this Section, for Fiscal Year 2022 and each fiscal year
thereafter, reporting municipalities shall also report to the
Comptroller annually in a manner and format prescribed by the
Comptroller: (1) the number of jobs, if any, projected to be
created for each redevelopment project area at the time of
approval of the redevelopment agreement; (2) the number of
jobs, if any, created as a result of the development to date
for that reporting period under the same guidelines and
assumptions as was used for the projections used at the time of
approval of the redevelopment agreement; (3) the amount of
increment projected to be created at the time of approval of
the redevelopment agreement for each redevelopment project
area; (4) the amount of increment created as a result of the
development to date for that reporting period using the same
assumptions as was used for the projections used at the time of
the approval of the redevelopment agreement; and (5) the
stated rate of return identified by the developer to the
municipality for each redevelopment project area, if any.
Stated rates of return required to be reported in item (5)
shall be independently verified by a third party chosen by the
municipality. Reporting municipalities shall also report to
the Comptroller a copy of the redevelopment plan each time the
redevelopment plan is enacted, amended, or extended in a

HB3810 - 298 - LRB104 12145 SPS 22244 b
manner and format prescribed by the Comptroller. These
requirements shall only apply to redevelopment projects
beginning in or after Fiscal Year 2022.
(d-1) Prior to November 1, 1999 (the effective date of
Public Act 91-478) this amendatory Act of the 91st General
Assembly, municipalities with populations of over 1,000,000
shall, after adoption of a redevelopment plan or project, make
available upon request to any taxing district in which the
redevelopment project area is located the following
information:
(1) Any amendments to the redevelopment plan or , the
redevelopment project area, or the State Sales Tax
Boundary; and
(2) In connection with any redevelopment project area
for which the municipality has outstanding obligations
issued to provide for redevelopment project costs pursuant
to Section 11-74.4-7, audited financial statements of the
special tax allocation fund.
(e) The joint review board shall meet annually 180 days
after the close of the municipal fiscal year or as soon as the
redevelopment project audit for that fiscal year becomes
available to review the effectiveness and status of the
redevelopment project area up to that date.
(f) (Blank).
(g) In the event that a municipality has held a public
hearing under this Section prior to March 14, 1994 (the

HB3810 - 299 - LRB104 12145 SPS 22244 b
effective date of Public Act 88-537), the requirements imposed
by Public Act 88-537 relating to the method of fixing the time
and place for public hearing, the materials and information
required to be made available for public inspection, and the
information required to be sent after adoption of an ordinance
or resolution fixing a time and place for public hearing shall
not be applicable.
(h) On and after July 27, 2010 (the effective date of
Public Act 96-1335) this amendatory Act of the 96th General
Assembly, the State Comptroller must post on the State
Comptroller's official website the information submitted by a
municipality pursuant to subsection (d) of this Section. The
information must be posted no later than 45 days after the
State Comptroller receives the information from the
municipality. The State Comptroller must also post a list of
the municipalities not in compliance with the reporting
requirements set forth in subsection (d) of this Section.
(i) No later than 10 years after the corporate authorities
of a municipality adopt an ordinance to establish a
redevelopment project area, the municipality must compile a
status report concerning the redevelopment project area. The
status report must detail without limitation the following:
(i) the amount of revenue generated within the redevelopment
project area, (ii) any expenditures made by the municipality
for the redevelopment project area including without
limitation expenditures from the special tax allocation fund,

HB3810 - 300 - LRB104 12145 SPS 22244 b
(iii) the status of planned activities, goals, and objectives
set forth in the redevelopment plan including details on new
or planned construction within the redevelopment project area,
(iv) the amount of private and public investment within the
redevelopment project area, and (v) any other relevant
evaluation or performance data. Within 30 days after the
municipality compiles the status report, the municipality must
hold at least one public hearing concerning the report. The
municipality must provide 20 days' public notice of the
hearing.
(j) Beginning in fiscal year 2011 and in each fiscal year
thereafter, a municipality must detail in its annual budget
(i) the revenues generated from redevelopment project areas by
source and (ii) the expenditures made by the municipality for
redevelopment project areas.
(Source: P.A. 102-127, eff. 7-23-21.)
(65 ILCS 5/11-74.4-7) (from Ch. 24, par. 11-74.4-7)
Sec. 11-74.4-7. Obligations secured by the special tax
allocation fund set forth in Section 11-74.4-8 for the
redevelopment project area may be issued to provide for
redevelopment project costs. Such obligations, when so issued,
shall be retired in the manner provided in the ordinance
authorizing the issuance of such obligations by the receipts
of taxes levied as specified in Section 11-74.4-9 against the
taxable property included in the area, by revenues as

HB3810 - 301 - LRB104 12145 SPS 22244 b
specified by Section 11-74.4-8a and other revenue designated
by the municipality. A municipality may in the ordinance
pledge all or any part of the funds in and to be deposited in
the special tax allocation fund created pursuant to Section
11-74.4-8 to the payment of the redevelopment project costs
and obligations. Any pledge of funds in the special tax
allocation fund shall provide for distribution to the taxing
districts and to the Illinois Department of Revenue of moneys
not required, pledged, earmarked, or otherwise designated for
payment and securing of the obligations and anticipated
redevelopment project costs and such excess funds shall be
calculated annually and deemed to be "surplus" funds. In the
event a municipality only applies or pledges a portion of the
funds in the special tax allocation fund for the payment or
securing of anticipated redevelopment project costs or of
obligations, any such funds remaining in the special tax
allocation fund after complying with the requirements of the
application or pledge, shall also be calculated annually and
deemed "surplus" funds. All surplus funds in the special tax
allocation fund shall be distributed annually within 180 days
after the close of the municipality's fiscal year by being
paid by the municipal treasurer to the County Collector, to
the Department of Revenue and to the municipality in direct
proportion to the tax incremental revenue received as a result
of an increase in the equalized assessed value of property in
the redevelopment project area, tax incremental revenue

HB3810 - 302 - LRB104 12145 SPS 22244 b
received from the State and tax incremental revenue received
from the municipality, but not to exceed as to each such source
the total incremental revenue received from that source. The
County Collector shall thereafter make distribution to the
respective taxing districts in the same manner and proportion
as the most recent distribution by the county collector to the
affected districts of real property taxes from real property
in the redevelopment project area.
Without limiting the foregoing in this Section, the
municipality may in addition to obligations secured by the
special tax allocation fund pledge for a period not greater
than the term of the obligations towards payment of such
obligations any part or any combination of the following: (a)
net revenues of all or part of any redevelopment project; (b)
taxes levied and collected on any or all property in the
municipality; (c) the full faith and credit of the
municipality; (d) a mortgage on part or all of the
redevelopment project; (d-5) repayment of bonds issued
pursuant to subsection (p-130) of Section 19-1 of the School
Code; or (e) any other taxes or anticipated receipts that the
municipality may lawfully pledge.
Such obligations may be issued in one or more series
bearing interest at such rate or rates as the corporate
authorities of the municipality shall determine by ordinance.
Such obligations shall bear such date or dates, mature at such
time or times not exceeding 20 years from their respective

HB3810 - 303 - LRB104 12145 SPS 22244 b
dates, be in such denomination, carry such registration
privileges, be executed in such manner, be payable in such
medium of payment at such place or places, contain such
covenants, terms and conditions, and be subject to redemption
as such ordinance shall provide. Obligations issued pursuant
to this Act may be sold at public or private sale at such price
as shall be determined by the corporate authorities of the
municipalities. No referendum approval of the electors shall
be required as a condition to the issuance of obligations
pursuant to this Division except as provided in this Section.
In the event the municipality authorizes issuance of
obligations pursuant to the authority of this Division secured
by the full faith and credit of the municipality, which
obligations are other than obligations which may be issued
under home rule powers provided by Article VII, Section 6 of
the Illinois Constitution, or pledges taxes pursuant to (b) or
(c) of the second paragraph of this section, the ordinance
authorizing the issuance of such obligations or pledging such
taxes shall be published within 10 days after such ordinance
has been passed in one or more newspapers, with general
circulation within such municipality. The publication of the
ordinance shall be accompanied by a notice of (1) the specific
number of voters required to sign a petition requesting the
question of the issuance of such obligations or pledging taxes
to be submitted to the electors; (2) the time in which such
petition must be filed; and (3) the date of the prospective

HB3810 - 304 - LRB104 12145 SPS 22244 b
referendum. The municipal clerk shall provide a petition form
to any individual requesting one.
If no petition is filed with the municipal clerk, as
hereinafter provided in this Section, within 30 days after the
publication of the ordinance, the ordinance shall be in
effect. But, if within that 30 day period a petition is filed
with the municipal clerk, signed by electors in the
municipality numbering 10% or more of the number of registered
voters in the municipality, asking that the question of
issuing obligations using full faith and credit of the
municipality as security for the cost of paying for
redevelopment project costs, or of pledging taxes for the
payment of such obligations, or both, be submitted to the
electors of the municipality, the corporate authorities of the
municipality shall call a special election in the manner
provided by law to vote upon that question, or, if a general,
State or municipal election is to be held within a period of
not less than 30 or more than 90 days from the date such
petition is filed, shall submit the question at the next
general, State or municipal election. If it appears upon the
canvass of the election by the corporate authorities that a
majority of electors voting upon the question voted in favor
thereof, the ordinance shall be in effect, but if a majority of
the electors voting upon the question are not in favor
thereof, the ordinance shall not take effect.
The ordinance authorizing the obligations may provide that

HB3810 - 305 - LRB104 12145 SPS 22244 b
the obligations shall contain a recital that they are issued
pursuant to this Division, which recital shall be conclusive
evidence of their validity and of the regularity of their
issuance.
In the event the municipality authorizes issuance of
obligations pursuant to this Section secured by the full faith
and credit of the municipality, the ordinance authorizing the
obligations may provide for the levy and collection of a
direct annual tax upon all taxable property within the
municipality sufficient to pay the principal thereof and
interest thereon as it matures, which levy may be in addition
to and exclusive of the maximum of all other taxes authorized
to be levied by the municipality, which levy, however, shall
be abated to the extent that monies from other sources are
available for payment of the obligations and the municipality
certifies the amount of said monies available to the county
clerk.
A certified copy of such ordinance shall be filed with the
county clerk of each county in which any portion of the
municipality is situated, and shall constitute the authority
for the extension and collection of the taxes to be deposited
in the special tax allocation fund.
A municipality may also issue its obligations to refund in
whole or in part, obligations theretofore issued by such
municipality under the authority of this Act, whether at or
prior to maturity, provided however, that the last maturity of

HB3810 - 306 - LRB104 12145 SPS 22244 b
the refunding obligations may not be later than the dates set
forth under Section 11-74.4-3.5.
In the event a municipality issues obligations under home
rule powers or other legislative authority the proceeds of
which are pledged to pay for redevelopment project costs, the
municipality may, if it has followed the procedures in
conformance with this division, retire said obligations from
funds in the special tax allocation fund in amounts and in such
manner as if such obligations had been issued pursuant to the
provisions of this division.
All obligations heretofore or hereafter issued pursuant to
this Act shall not be regarded as indebtedness of the
municipality issuing such obligations or any other taxing
district for the purpose of any limitation imposed by law.
(Source: P.A. 100-531, eff. 9-22-17.)
(65 ILCS 5/11-74.4-8) (from Ch. 24, par. 11-74.4-8)
Sec. 11-74.4-8. Tax increment allocation financing. A
municipality may not adopt tax increment financing in a
redevelopment project area after July 30, 1997 (the effective
date of Public Act 90-258) that will encompass an area that is
currently included in an enterprise zone created under the
Illinois Enterprise Zone Act unless that municipality,
pursuant to Section 5.4 of the Illinois Enterprise Zone Act,
amends the enterprise zone designating ordinance to limit the
eligibility for tax abatements as provided in Section 5.4.1 of

HB3810 - 307 - LRB104 12145 SPS 22244 b
the Illinois Enterprise Zone Act. A municipality, at the time
a redevelopment project area is designated, may adopt tax
increment allocation financing by passing an ordinance
providing that the ad valorem taxes, if any, arising from the
levies upon taxable real property in such redevelopment
project area by taxing districts and tax rates determined in
the manner provided in paragraph (c) of Section 11-74.4-9 each
year after the effective date of the ordinance until
redevelopment project costs and all municipal obligations
financing redevelopment project costs incurred under this
Division have been paid shall be divided as follows, provided,
however, that with respect to any redevelopment project area
located within a transit facility improvement area established
pursuant to Section 11-74.4-3.3 in a municipality with a
population of 1,000,000 or more, ad valorem taxes, if any,
arising from the levies upon taxable real property in such
redevelopment project area shall be allocated as specifically
provided in this Section:
(a) That portion of taxes levied upon each taxable
lot, block, tract, or parcel of real property which is
attributable to the lower of the current equalized
assessed value or the initial equalized assessed value of
each such taxable lot, block, tract, or parcel of real
property in the redevelopment project area shall be
allocated to and when collected shall be paid by the
county collector to the respective affected taxing

HB3810 - 308 - LRB104 12145 SPS 22244 b
districts in the manner required by law in the absence of
the adoption of tax increment allocation financing.
(b) Except from a tax levied by a township to retire
bonds issued to satisfy court-ordered damages, that
portion, if any, of such taxes which is attributable to
the increase in the current equalized assessed valuation
of each taxable lot, block, tract, or parcel of real
property in the redevelopment project area over and above
the initial equalized assessed value of each property in
the project area shall be allocated to and when collected
shall be paid to the municipal treasurer who shall deposit
said taxes into a special fund called the special tax
allocation fund of the municipality for the purpose of
paying redevelopment project costs and obligations
incurred in the payment thereof. In any county with a
population of 3,000,000 or more that has adopted a
procedure for collecting taxes that provides for one or
more of the installments of the taxes to be billed and
collected on an estimated basis, the municipal treasurer
shall be paid for deposit in the special tax allocation
fund of the municipality, from the taxes collected from
estimated bills issued for property in the redevelopment
project area, the difference between the amount actually
collected from each taxable lot, block, tract, or parcel
of real property within the redevelopment project area and
an amount determined by multiplying the rate at which

HB3810 - 309 - LRB104 12145 SPS 22244 b
taxes were last extended against the taxable lot, block,
tract, or parcel of real property in the manner provided
in subsection (c) of Section 11-74.4-9 by the initial
equalized assessed value of the property divided by the
number of installments in which real estate taxes are
billed and collected within the county; provided that the
payments on or before December 31, 1999 to a municipal
treasurer shall be made only if each of the following
conditions are met:
(1) The total equalized assessed value of the
redevelopment project area as last determined was not
less than 175% of the total initial equalized assessed
value.
(2) Not more than 50% of the total equalized
assessed value of the redevelopment project area as
last determined is attributable to a piece of property
assigned a single real estate index number.
(3) The municipal clerk has certified to the
county clerk that the municipality has issued its
obligations to which there has been pledged the
incremental property taxes of the redevelopment
project area or taxes levied and collected on any or
all property in the municipality or the full faith and
credit of the municipality to pay or secure payment
for all or a portion of the redevelopment project
costs. The certification shall be filed annually no

HB3810 - 310 - LRB104 12145 SPS 22244 b
later than September 1 for the estimated taxes to be
distributed in the following year; however, for the
year 1992 the certification shall be made at any time
on or before March 31, 1992.
(4) The municipality has not requested that the
total initial equalized assessed value of real
property be adjusted as provided in subsection (b) of
Section 11-74.4-9.
The conditions of paragraphs (1) through (4) do not
apply after December 31, 1999 to payments to a municipal
treasurer made by a county with 3,000,000 or more
inhabitants that has adopted an estimated billing
procedure for collecting taxes. If a county that has
adopted the estimated billing procedure makes an erroneous
overpayment of tax revenue to the municipal treasurer,
then the county may seek a refund of that overpayment. The
county shall send the municipal treasurer a notice of
liability for the overpayment on or before the mailing
date of the next real estate tax bill within the county.
The refund shall be limited to the amount of the
overpayment.
It is the intent of this Division that after July 29,
1988 (the effective date of Public Act 85-1142) a
municipality's own ad valorem tax arising from levies on
taxable real property be included in the determination of
incremental revenue in the manner provided in paragraph

HB3810 - 311 - LRB104 12145 SPS 22244 b
(c) of Section 11-74.4-9. If the municipality does not
extend such a tax, it shall annually deposit in the
municipality's Special Tax Increment Fund an amount equal
to 10% of the total contributions to the fund from all
other taxing districts in that year. The annual 10%
deposit required by this paragraph shall be limited to the
actual amount of municipally produced incremental tax
revenues available to the municipality from taxpayers
located in the redevelopment project area in that year if:
(a) the plan for the area restricts the use of the property
primarily to industrial purposes, (b) the municipality
establishing the redevelopment project area is a home rule
community with a 1990 population of between 25,000 and
50,000, (c) the municipality is wholly located within a
county with a 1990 population of over 750,000 and (d) the
redevelopment project area was established by the
municipality prior to June 1, 1990. This payment shall be
in lieu of a contribution of ad valorem taxes on real
property. If no such payment is made, any redevelopment
project area of the municipality shall be dissolved.
If a municipality has adopted tax increment allocation
financing by ordinance and the County Clerk thereafter
certifies the "total initial equalized assessed value as
adjusted" of the taxable real property within such
redevelopment project area in the manner provided in
paragraph (b) of Section 11-74.4-9, each year after the

HB3810 - 312 - LRB104 12145 SPS 22244 b
date of the certification of the total initial equalized
assessed value as adjusted until redevelopment project
costs and all municipal obligations financing
redevelopment project costs have been paid the ad valorem
taxes, if any, arising from the levies upon the taxable
real property in such redevelopment project area by taxing
districts and tax rates determined in the manner provided
in paragraph (c) of Section 11-74.4-9 shall be divided as
follows, provided, however, that with respect to any
redevelopment project area located within a transit
facility improvement area established pursuant to Section
11-74.4-3.3 in a municipality with a population of
1,000,000 or more, ad valorem taxes, if any, arising from
the levies upon the taxable real property in such
redevelopment project area shall be allocated as
specifically provided in this Section:
(1) That portion of the taxes levied upon each
taxable lot, block, tract, or parcel of real property
which is attributable to the lower of the current
equalized assessed value or "current equalized
assessed value as adjusted" or the initial equalized
assessed value of each such taxable lot, block, tract,
or parcel of real property existing at the time tax
increment financing was adopted, minus the total
current homestead exemptions under Article 15 of the
Property Tax Code in the redevelopment project area

HB3810 - 313 - LRB104 12145 SPS 22244 b
shall be allocated to and when collected shall be paid
by the county collector to the respective affected
taxing districts in the manner required by law in the
absence of the adoption of tax increment allocation
financing.
(2) That portion, if any, of such taxes which is
attributable to the increase in the current equalized
assessed valuation of each taxable lot, block, tract,
or parcel of real property in the redevelopment
project area, over and above the initial equalized
assessed value of each property existing at the time
tax increment financing was adopted, minus the total
current homestead exemptions pertaining to each piece
of property provided by Article 15 of the Property Tax
Code in the redevelopment project area, shall be
allocated to and when collected shall be paid to the
municipal Treasurer, who shall deposit said taxes into
a special fund called the special tax allocation fund
of the municipality for the purpose of paying
redevelopment project costs and obligations incurred
in the payment thereof.
The municipality may pledge in the ordinance the funds
in and to be deposited in the special tax allocation fund
for the payment of such costs and obligations. No part of
the current equalized assessed valuation of each property
in the redevelopment project area attributable to any

HB3810 - 314 - LRB104 12145 SPS 22244 b
increase above the total initial equalized assessed value,
or the total initial equalized assessed value as adjusted,
of such properties shall be used in calculating the
general State aid formula, provided for in Section 18-8 of
the School Code, or the evidence-based funding formula,
provided for in Section 18-8.15 of the School Code, until
such time as all redevelopment project costs have been
paid as provided for in this Section.
Whenever a municipality issues bonds for the purpose
of financing redevelopment project costs, such
municipality may provide by ordinance for the appointment
of a trustee, which may be any trust company within the
State, and for the establishment of such funds or accounts
to be maintained by such trustee as the municipality shall
deem necessary to provide for the security and payment of
the bonds. If such municipality provides for the
appointment of a trustee, such trustee shall be considered
the assignee of any payments assigned by the municipality
pursuant to such ordinance and this Section. Any amounts
paid to such trustee as assignee shall be deposited in the
funds or accounts established pursuant to such trust
agreement, and shall be held by such trustee in trust for
the benefit of the holders of the bonds, and such holders
shall have a lien on and a security interest in such funds
or accounts so long as the bonds remain outstanding and
unpaid. Upon retirement of the bonds, the trustee shall

HB3810 - 315 - LRB104 12145 SPS 22244 b
pay over any excess amounts held to the municipality for
deposit in the special tax allocation fund.
When such redevelopment projects costs, including,
without limitation, all municipal obligations financing
redevelopment project costs incurred under this Division,
have been paid, all surplus funds then remaining in the
special tax allocation fund shall be distributed by being
paid by the municipal treasurer to the Department of
Revenue, the municipality and the county collector; first
to the Department of Revenue and the municipality in
direct proportion to the tax incremental revenue received
from the State and the municipality, but not to exceed the
total incremental revenue received from the State or the
municipality less any annual surplus distribution of
incremental revenue previously made; with any remaining
funds to be paid to the County Collector who shall
immediately thereafter pay said funds to the taxing
districts in the redevelopment project area in the same
manner and proportion as the most recent distribution by
the county collector to the affected districts of real
property taxes from real property in the redevelopment
project area.
Upon the payment of all redevelopment project costs,
the retirement of obligations, the distribution of any
excess monies pursuant to this Section, and final closing
of the books and records of the redevelopment project

HB3810 - 316 - LRB104 12145 SPS 22244 b
area, the municipality shall adopt an ordinance dissolving
the special tax allocation fund for the redevelopment
project area and terminating the designation of the
redevelopment project area as a redevelopment project
area. Title to real or personal property and public
improvements acquired by or for the municipality as a
result of the redevelopment project and plan shall vest in
the municipality when acquired and shall continue to be
held by the municipality after the redevelopment project
area has been terminated. Municipalities shall notify
affected taxing districts prior to November 1 if the
redevelopment project area is to be terminated by December
31 of that same year. If a municipality extends estimated
dates of completion of a redevelopment project and
retirement of obligations to finance a redevelopment
project, as allowed by Public Act 87-1272, that extension
shall not extend the property tax increment allocation
financing authorized by this Section. Thereafter the rates
of the taxing districts shall be extended and taxes
levied, collected and distributed in the manner applicable
in the absence of the adoption of tax increment allocation
financing.
If a municipality with a population of 1,000,000 or
more has adopted by ordinance tax increment allocation
financing for a redevelopment project area located in a
transit facility improvement area established pursuant to

HB3810 - 317 - LRB104 12145 SPS 22244 b
Section 11-74.4-3.3, for each year after the effective
date of the ordinance until redevelopment project costs
and all municipal obligations financing redevelopment
project costs have been paid, the ad valorem taxes, if
any, arising from the levies upon the taxable real
property in that redevelopment project area by taxing
districts and tax rates determined in the manner provided
in paragraph (c) of Section 11-74.4-9 shall be divided as
follows:
(1) That portion of the taxes levied upon each
taxable lot, block, tract, or parcel of real property
which is attributable to the lower of (i) the current
equalized assessed value or "current equalized
assessed value as adjusted" or (ii) the initial
equalized assessed value of each such taxable lot,
block, tract, or parcel of real property existing at
the time tax increment financing was adopted, minus
the total current homestead exemptions under Article
15 of the Property Tax Code in the redevelopment
project area shall be allocated to and when collected
shall be paid by the county collector to the
respective affected taxing districts in the manner
required by law in the absence of the adoption of tax
increment allocation financing.
(2) That portion, if any, of such taxes which is
attributable to the increase in the current equalized

HB3810 - 318 - LRB104 12145 SPS 22244 b
assessed valuation of each taxable lot, block, tract,
or parcel of real property in the redevelopment
project area, over and above the initial equalized
assessed value of each property existing at the time
tax increment financing was adopted, minus the total
current homestead exemptions pertaining to each piece
of property provided by Article 15 of the Property Tax
Code in the redevelopment project area, shall be
allocated to and when collected shall be paid by the
county collector as follows:
(A) First, that portion which would be payable
to a school district whose boundaries are
coterminous with such municipality in the absence
of the adoption of tax increment allocation
financing, shall be paid to such school district
in the manner required by law in the absence of the
adoption of tax increment allocation financing;
then
(B) 80% of the remaining portion shall be paid
to the municipal Treasurer, who shall deposit said
taxes into a special fund called the special tax
allocation fund of the municipality for the
purpose of paying redevelopment project costs and
obligations incurred in the payment thereof; and
then
(C) 20% of the remaining portion shall be paid

HB3810 - 319 - LRB104 12145 SPS 22244 b
to the respective affected taxing districts, other
than the school district described in clause (a)
above, in the manner required by law in the
absence of the adoption of tax increment
allocation financing.
Nothing in this Section shall be construed as relieving
property in such redevelopment project areas from being
assessed as provided in the Property Tax Code or as relieving
owners of such property from paying a uniform rate of taxes, as
required by Section 4 of Article IX of the Illinois
Constitution.
(Source: P.A. 102-558, eff. 8-20-21.)
(65 ILCS 5/11-74.4-8a rep.)
Section 10-35. The Illinois Municipal Code is amended by
repealing Section 11-74.4-8a.
Article 15.
Section 15-5. The State Finance Act is amended by changing
Sections 5.565, 5.746, 5.770, 5.835, 5.841, 5.842, 5.846,
5.847, 5.848, 5.853, 5.877, 5.880, 5.909, and 5.910 as
follows:
(30 ILCS 105/5.565)
Sec. 5.565. The Chicago and Northeast Illinois District

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Council of Carpenters Fund. This Section is repealed on
January 1, 2026.
(Source: P.A. 92-477, eff. 1-1-02; 92-651, eff. 7-11-02.)
(30 ILCS 105/5.746)
Sec. 5.746. The United Auto Workers' Fund. This Section is
repealed on January 1, 2026.
(Source: P.A. 96-687, eff. 1-1-10; 96-1000, eff. 7-2-10.)
(30 ILCS 105/5.770)
Sec. 5.770. The 4-H Fund. This Section is repealed on
January 1, 2026.
(Source: P.A. 96-1449, eff. 1-1-11; 97-333, eff. 8-12-11.)
(30 ILCS 105/5.835)
Sec. 5.835. The National Wild Turkey Federation Fund. This
Section is repealed on January 1, 2026.
(Source: P.A. 98-66, eff. 1-1-14; 98-756, eff. 7-16-14.)
(30 ILCS 105/5.841)
Sec. 5.841. The American Red Cross Fund. This Section is
repealed on January 1, 2026.
(Source: P.A. 98-151, eff. 1-1-14; 98-756, eff. 7-16-14.)
(30 ILCS 105/5.842)
Sec. 5.842. The Illinois Police Benevolent and Protective

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Association Fund. This Section is repealed on January 1, 2026.
(Source: P.A. 98-233, eff. 1-1-14; 98-756, eff. 7-16-14.)
(30 ILCS 105/5.846)
Sec. 5.846. The Illinois Police K-9 Memorial Fund. This
Section is repealed on January 1, 2026.
(Source: P.A. 98-360, eff. 1-1-14; 98-756, eff. 7-16-14.)
(30 ILCS 105/5.847)
Sec. 5.847. The Public Safety Diver Fund. This Section is
repealed on January 1, 2026.
(Source: P.A. 98-376, eff. 1-1-14; 98-756, eff. 7-16-14.)
(30 ILCS 105/5.848)
Sec. 5.848. The Committed to a Cure Fund. This Section is
repealed on January 1, 2026.
(Source: P.A. 98-382, eff. 1-1-14; 98-756, eff. 7-16-14.)
(30 ILCS 105/5.853)
Sec. 5.853. The Curing Childhood Cancer Fund. This Section
is repealed on January 1, 2026.
(Source: P.A. 98-66, eff. 1-1-14; 98-756, eff. 7-16-14.)
(30 ILCS 105/5.877)
Sec. 5.877. The Horsemen's Council of Illinois Fund. This
Section is repealed on January 1, 2026.

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(Source: P.A. 100-78, eff. 1-1-18; 100-863, eff. 8-14-18.)
(30 ILCS 105/5.880)
Sec. 5.880. The Prostate Cancer Awareness Fund. This
Section is repealed on January 1, 2026.
(Source: P.A. 100-60, eff. 1-1-18; 100-863, eff. 8-14-18.)
(30 ILCS 105/5.909)
Sec. 5.909. The Theresa Tracy Trot-Illinois CancerCare
Foundation Fund. This Section is repealed on January 1, 2026.
(Source: P.A. 101-276, eff. 8-9-19; 102-558, eff. 8-20-21.)
(30 ILCS 105/5.910)
Sec. 5.910. The Developmental Disabilities Awareness Fund.
This Section is repealed on January 1, 2026.
(Source: P.A. 101-282, eff. 1-1-20; 102-558, eff. 8-20-21.)
(30 ILCS 105/5.579 rep.)
(30 ILCS 105/5.585 rep.)
Section 15-10. The State Finance Act is amended by
repealing Sections 5.579 and 5.585.
Section 15-15. The Illinois Vehicle Code is amended by
changing Sections 3-610.1, 3-652, 3-685, 3-694, 3-699,
3-699.1, 3-699.4, 3-699.5, 3-699.8, 3-699.9, 3-699.10, and
3-699.14 as follows:

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(625 ILCS 5/3-610.1)
Sec. 3-610.1. Retired members of the Illinois
congressional delegation. Upon receipt of a request from a
retired member of the Illinois congressional delegation,
accompanied by the appropriate application and fee, the
Secretary of State shall issue to the retired member special
registration plates bearing appropriate wording or
abbreviations indicating that the holder is a retired member
of the Illinois congressional delegation. The plates may be
issued for a 2-year period beginning January 1st of each
odd-numbered year and ending December 31st of the subsequent
even-numbered year. The special plates issued under this
Section shall be affixed only to passenger vehicles of the
first division, motorcycles, autocycles, and motor vehicles of
the second division weighing not more than 8,000 pounds.
An applicant shall be charged a $15 fee for original
issuance in addition to the applicable registration fee. This
additional fee shall be deposited into the Secretary of State
Special License Plate Fund. For each registration renewal
period, a $2 fee, in addition to the appropriate registration
fee, shall be charged and shall be deposited into the
Secretary of State Special License Plate Retired Members of
the Illinois Congressional Delegation Fund.
A retired member of the Illinois Congressional delegation
who has a disability as defined under Section 1-159.1 may

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request one set of specialized plates which display the
International Symbol of Access and shall be subject to the
provisions within Section 3-616. The set of specialized plates
displaying the International Symbol of Access shall only be
issued along with the assignment of a corresponding disability
placard that must be displayed in the vehicle. The surviving
spouse of the retired member shall not be entitled to retain
this plate.
"Retired member of the Illinois congressional delegation"
means any individual who has served as a member of the U.S.
Senate or U.S. House of Representatives representing the State
of Illinois. The term does not include an individual who is
serving in the U.S. Senate or U.S. House of Representatives.
(Source: P.A. 103-195, eff. 1-1-24; 103-843, eff. 1-1-25.)
(625 ILCS 5/3-652)
Sec. 3-652. Chicago and Northeast Illinois District
Council of Carpenters license plates.
(a) The Secretary, upon receipt of all applicable fees and
applications made in the form prescribed by the Secretary, may
issue special registration plates designated as Chicago and
Northeast Illinois District Council of Carpenters license
plates.
The special plates issued under this Section shall be
affixed only to passenger vehicles of the first division,
motorcycles, autocycles, or motor vehicles of the second

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division weighing not more than 8,000 pounds.
Plates issued under this Section shall expire according to
the multi-year procedure established by Section 3-414.1 of
this Code.
(b) The design and color of the special plates shall be
wholly within the discretion of the Secretary. Appropriate
documentation, as determined by the Secretary, shall accompany
each application. The Secretary may allow the plates to be
issued as vanity plates or personalized plates under Section
3-405.1 of this Code. The Secretary shall prescribe stickers
or decals as provided under Section 3-412 of this Code.
(c) An applicant for the special plate shall be charged a
$25 fee for original issuance in addition to the appropriate
registration fee. Of this fee, $10 shall be deposited into the
Chicago and Northeast Illinois District Council of Carpenters
Fund and $15 shall be deposited into the Secretary of State
Special License Plate Fund, to be used by the Secretary to help
defray the administrative processing costs.
For each registration renewal period, a $25 fee, in
addition to the appropriate registration fee, shall be
charged. Of this fee, $23 shall be deposited into the Chicago
and Northeast Illinois District Council of Carpenters Fund and
$2 shall be deposited into the Secretary of State Special
License Plate Fund.
(d) The Chicago and Northeast Illinois District Council of
Carpenters Fund is created as a special fund in the State

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treasury. All moneys in the Chicago and Northeast Illinois
District Council of Carpenters Fund shall be paid, subject to
appropriation by the General Assembly and distribution by the
Secretary, as grants to charitable entities designated by the
Chicago and Northeast Illinois District Council of Carpenters.
(e) On July 1, 2025, or as soon thereafter as practical,
the State Comptroller shall direct and the State Treasurer
shall transfer the remaining balance from the Chicago and
Northeast Illinois District Council of Carpenters Fund into
the Secretary of State Special License Plate Fund. Upon
completion of the transfer, the Chicago and Northeast Illinois
District Council of Carpenters Fund is dissolved, and any
future deposits due to that Fund and any outstanding
obligations or liabilities of that Fund shall pass to the
Secretary of State Special License Plate Fund.
(f) This Section is repealed on January 1, 2026.
(Source: P.A. 103-843, eff. 1-1-25.)
(625 ILCS 5/3-685)
Sec. 3-685. United Auto Workers license plates.
(a) The Secretary, upon receipt of all applicable fees and
applications made in the form prescribed by the Secretary, may
issue special registration plates designated as United Auto
Workers license plates. The special plates issued under this
Section shall be affixed only to passenger vehicles of the
first division, motorcycles, autocycles, or motor vehicles of

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the second division weighing not more than 8,000 pounds.
Plates issued under this Section shall expire according to the
multi-year procedure established by Section 3-414.1 of this
Code.
(b) The design and color of the special plates shall be
wholly within the discretion of the Secretary. Appropriate
documentation, as determined by the Secretary, shall accompany
each application. The Secretary may allow the plates to be
issued as vanity plates or personalized plates under Section
3-405.1 of this Code. The Secretary shall prescribe stickers
or decals as provided under Section 3-412 of this Code.
(c) An applicant for the special plate shall be charged a
$25 fee for original issuance in addition to the appropriate
registration fee. Of this fee, $10 shall be deposited into the
United Auto Workers' Fund and $15 shall be deposited into the
Secretary of State Special License Plate Fund, to be used by
the Secretary to help defray the administrative processing
costs.
For each registration renewal period, a $25 fee, in
addition to the appropriate registration fee, shall be
charged. Of this fee, $23 shall be deposited into the United
Auto Workers' Fund and $2 shall be deposited into the
Secretary of State Special License Plate Fund.
(d) The United Auto Workers' Fund is created as a special
fund in the State treasury. All moneys in the United Auto
Workers' Fund shall be paid, subject to appropriation by the

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General Assembly and distribution by the Secretary, as grants
to charitable entities designated by Illinois local unions
affiliated with the United Auto Workers.
(e) On July 1, 2025, or as soon thereafter as practical,
the State Comptroller shall direct and the State Treasurer
shall transfer the remaining balance from the United Auto
Workers' Fund into the Secretary of State Special License
Plate Fund. Upon completion of the transfer, the United Auto
Workers' Fund is dissolved, and any future deposits due to
that Fund and any outstanding obligations or liabilities of
that Fund shall pass to the Secretary of State Special License
Plate Fund.
(f) This Section is repealed on January 1, 2026.
(Source: P.A. 103-843, eff. 1-1-25.)
(625 ILCS 5/3-694)
Sec. 3-694. 4-H license plates.
(a) The Secretary, upon receipt of all applicable fees and
applications made in the form prescribed by the Secretary, may
issue special registration plates designated as 4-H license
plates. The special plates issued under this Section shall be
affixed only to passenger vehicles of the first division,
motorcycles, autocycles, and motor vehicles of the second
division weighing not more than 8,000 pounds. Plates issued
under this Section shall expire according to the multi-year
procedure established by Section 3-414.1 of this Code.

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(b) The design and color of the plates is wholly within the
discretion of the Secretary of State. Appropriate
documentation, as determined by the Secretary, shall accompany
the application. The Secretary, in his or her discretion, may
allow the plates to be issued as vanity or personalized plates
under Section 3-405.1 of this Code. The Secretary shall
prescribe stickers or decals as provided under Section 3-412
of this Code.
(c) An applicant for the special plate shall be charged a
$40 fee for original issuance in addition to the appropriate
registration fee. Of this fee, $25 shall be deposited into the
4-H Fund and $15 shall be deposited into the Secretary of State
Special License Plate Fund, to be used by the Secretary to help
defray the administrative processing costs.
For each registration renewal period, a $12 fee, in
addition to the appropriate registration fee, shall be
charged. Of this fee, $10 shall be deposited into the 4-H Fund
and $2 shall be deposited into the Secretary of State Special
License Plate Fund.
(d) The 4-H Fund is created as a special fund in the State
treasury. All money in the 4-H Fund shall be paid, subject to
appropriation by the General Assembly and distribution by the
Secretary of State, as grants to the Illinois 4-H Foundation,
a tax exempt entity under Section 501(c)(3) of the Internal
Revenue Code, for the funding of 4-H programs in Illinois.
(e) On July 1, 2025, or as soon thereafter as practical,

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the State Comptroller shall direct and the State Treasurer
shall transfer the remaining balance from the 4-H Fund into
the Secretary of State Special License Plate Fund. Upon
completion of the transfer, the 4-H Fund is dissolved, and any
future deposits due to that Fund and any outstanding
obligations or liabilities of that Fund shall pass to the
Secretary of State Special License Plate Fund.
(f) This Section is repealed on January 1, 2026.
(Source: P.A. 103-843, eff. 1-1-25.)
(625 ILCS 5/3-699)
Sec. 3-699. National Wild Turkey Federation license
plates.
(a) The Secretary, upon receipt of all applicable fees and
applications made in the form prescribed by the Secretary, may
issue special registration plates designated as National Wild
Turkey Federation license plates. The special plates issued
under this Section shall be affixed only to passenger vehicles
of the first division, motorcycles, autocycles, or motor
vehicles of the second division weighing not more than 8,000
pounds. Plates issued under this Section shall expire
according to the multi-year procedure established by Section
3-414.1 of this Code.
(b) The design and color of the special plates shall be
wholly within the discretion of the Secretary. The Secretary
may allow the plates to be issued as vanity plates or

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personalized plates under Section 3-405.1 of this Code. The
Secretary shall prescribe stickers or decals as provided under
Section 3-412 of this Code.
(c) An applicant for the special plate shall be charged a
$40 fee for original issuance in addition to the appropriate
registration fee. Of this fee, $25 shall be deposited into the
National Wild Turkey Federation Fund and $15 shall be
deposited into the Secretary of State Special License Plate
Fund, to be used by the Secretary to help defray the
administrative processing costs.
For each registration renewal period, a $27 fee, in
addition to the appropriate registration fee, shall be
charged. Of this fee, $25 shall be deposited into the National
Wild Turkey Federation Fund and $2 shall be deposited into the
Secretary of State Special License Plate Fund.
(d) The National Wild Turkey Federation Fund is created as
a special fund in the State treasury. All moneys in the
National Wild Turkey Federation Fund shall be paid, subject to
appropriation by the General Assembly and distribution by the
Secretary, as grants to National Wild Turkey Federation, Inc.,
a tax exempt entity under Section 501(c)(3) of the Internal
Revenue Code, to fund turkey habitat protection, enhancement,
and restoration projects in the State of Illinois, to fund
education and outreach for media, volunteers, members, and the
general public regarding turkeys and turkey habitat
conservation in the State of Illinois, and to cover the

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reasonable cost for National Wild Turkey Federation special
plate advertising and administration of the conservation
projects and education program.
(e) On July 1, 2025, or as soon thereafter as practical,
the State Comptroller shall direct and the State Treasurer
shall transfer the remaining balance from the National Wild
Turkey Federation Fund into the Secretary of State Special
License Plate Fund. Upon completion of the transfer, the
National Wild Turkey Federation Fund is dissolved, and any
future deposits due to that Fund and any outstanding
obligations or liabilities of that Fund shall pass to the
Secretary of State Special License Plate Fund.
(f) This Section is repealed on January 1, 2026.
(Source: P.A. 103-843, eff. 1-1-25.)
(625 ILCS 5/3-699.1)
Sec. 3-699.1. Curing Childhood Cancer Plates.
(a) The Secretary, upon receipt of all applicable fees and
applications made in the form prescribed by the Secretary, may
issue special registration plates designated as Curing
Childhood Cancer license plates. The special plates issued
under this Section shall be affixed only to passenger vehicles
of the first division, motorcycles, autocycles, or motor
vehicles of the second division weighing not more than 8,000
pounds. Plates issued under this Section shall expire
according to the multi-year procedure established by Section

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3-414.1 of this Code.
(b) The design and color of the special plates shall be
wholly within the discretion of the Secretary. Appropriate
documentation, as determined by the Secretary, shall accompany
each application.
(c) An applicant for the special plate shall be charged a
$65 fee for original issuance in addition to the appropriate
registration fee. Of this fee, $50 shall be deposited into the
Curing Childhood Cancer Fund and $15 shall be deposited into
the Secretary of State Special License Plate Fund, to be used
by the Secretary to help defray the administrative processing
costs. For each registration renewal period, a $52 fee, in
addition to the appropriate registration fee, shall be
charged. Of this fee, $50 shall be deposited into the Curing
Childhood Cancer Fund and $2 shall be deposited into the
Secretary of State Special License Plate Fund.
(d) The Curing Childhood Cancer Fund is created as a
special fund in the State treasury. All money in the Curing
Childhood Cancer Fund shall be paid, subject to appropriation
by the General Assembly and distribution by the Secretary, in
equal share as grants to the St. Jude Children's Research
Hospital and the Children's Oncology Group for the purpose of
funding scientific research on cancer.
(e) On July 1, 2025, or as soon thereafter as practical,
the State Comptroller shall direct and the State Treasurer
shall transfer the remaining balance from the Curing Childhood

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Cancer Fund into the Secretary of State Special License Plate
Fund. Upon completion of the transfer, the Curing Childhood
Cancer Fund is dissolved, and any future deposits due to that
Fund and any outstanding obligations or liabilities of that
Fund shall pass to the Secretary of State Special License
Plate Fund.
(f) This Section is repealed on January 1, 2026.
(Source: P.A. 103-843, eff. 1-1-25.)
(625 ILCS 5/3-699.4)
Sec. 3-699.4. American Red Cross license plates.
(a) The Secretary, upon receipt of all applicable fees and
applications made in the form prescribed by the Secretary, may
issue special registration plates designated as American Red
Cross license plates. The special plates issued under this
Section shall be affixed only to passenger vehicles of the
first division, motorcycles, autocycles, or motor vehicles of
the second division weighing not more than 8,000 pounds.
Plates issued under this Section shall expire according to the
multi-year procedure established by Section 3-414.1 of this
Code.
(b) The design and color of the special plates shall be
within the discretion of the Secretary, but shall include the
American Red Cross official logo. Appropriate documentation,
as determined by the Secretary, shall accompany each
application. The Secretary may allow the plates to be issued

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as vanity plates or personalized plates under Section 3-405.1
of this Code. The Secretary shall prescribe stickers or decals
as provided under Section 3-412 of this Code.
(c) An applicant for the special plate shall be charged a
$40 fee for original issuance in addition to the appropriate
registration fee. Of this fee, $25 shall be deposited into the
American Red Cross Fund and $15 shall be deposited into the
Secretary of State Special License Plate Fund, to be used by
the Secretary to help defray the administrative processing
costs. For each registration renewal period, a $27 fee, in
addition to the appropriate registration fee, shall be
charged. Of this fee, $25 shall be deposited into the American
Red Cross Fund and $2 shall be deposited into the Secretary of
State Special License Plate Fund.
(d) The American Red Cross Fund is created as a special
fund in the State treasury. All moneys in the American Red
Cross Fund shall be paid, subject to appropriation by the
General Assembly and distribution by the Secretary, as grants
to the American Red Cross or to charitable entities designated
by the American Red Cross.
(e) On July 1, 2025, or as soon thereafter as practical,
the State Comptroller shall direct and the State Treasurer
shall transfer the remaining balance from the American Red
Cross Fund into the Secretary of State Special License Plate
Fund. Upon completion of the transfer, the American Red Cross
Fund is dissolved, and any future deposits due to that Fund and

HB3810 - 336 - LRB104 12145 SPS 22244 b
any outstanding obligations or liabilities of that Fund shall
pass to the Secretary of State Special License Plate Fund.
(f) This Section is repealed on January 1, 2026.
(Source: P.A. 103-843, eff. 1-1-25.)
(625 ILCS 5/3-699.5)
Sec. 3-699.5. Illinois Police Benevolent and Protective
Association license plates.
(a) The Secretary, upon receipt of an application made in
the form prescribed by the Secretary, may issue special
registration plates designated as Illinois Police Benevolent
and Protective Association license plates. The special plates
issued under this Section shall be affixed only to passenger
vehicles of the first division, motorcycles, autocycles, and
motor vehicles of the second division weighing not more than
8,000 pounds. Plates issued under this Section shall expire
according to the multi-year procedure established by Section
3-414.1 of this Code.
(b) The design and color of the plates is wholly within the
discretion of the Secretary. The Secretary may allow the
plates to be issued as vanity plates or personalized under
Section 3-405.1 of the Code. The Secretary shall prescribe
stickers or decals as provided under Section 3-412 of this
Code. The Secretary may, in his or her discretion, allow the
plates to be issued as vanity or personalized plates in
accordance with Section 3-405.1 of this Code.

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(c) An applicant for the special plate shall be charged a
$25 fee for original issuance in addition to the appropriate
registration fee. Of this fee, $10 shall be deposited into the
Illinois Police Benevolent and Protective Association Fund and
$15 shall be deposited into the Secretary of State Special
License Plate Fund, to be used by the Secretary to help defray
the administrative processing costs.
For each registration renewal period, a $25 fee, in
addition to the appropriate registration fee, shall be
charged. Of this fee, $23 shall be deposited into the Illinois
Police Benevolent and Protective Association Fund and $2 shall
be deposited into the Secretary of State Special License Plate
Fund.
(d) The Illinois Police Benevolent and Protective
Association Fund is created as a special fund in the State
treasury. All money in the Illinois Police Benevolent and
Protective Association Fund shall be paid, subject to
appropriation by the General Assembly and distribution by the
Secretary, as grants to the Illinois Police Benevolent and
Protective Association for the purposes of providing death
benefits for the families of police officers killed in the
line of duty, providing scholarships for undergraduate study
to children and spouses of police officers killed in the line
of duty, and educating the public and police officers
regarding policing and public safety.
(e) On July 1, 2025, or as soon thereafter as practical,

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the State Comptroller shall direct and the State Treasurer
shall transfer the remaining balance from the Illinois Police
Benevolent and Protective Association Fund into the Secretary
of State Special License Plate Fund. Upon completion of the
transfer, the Illinois Police Benevolent and Protective
Association Fund is dissolved, and any future deposits due to
that Fund and any outstanding obligations or liabilities of
that Fund shall pass to the Secretary of State Special License
Plate Fund.
(f) This Section is repealed on January 1, 2026.
(Source: P.A. 103-843, eff. 1-1-25.)
(625 ILCS 5/3-699.8)
Sec. 3-699.8. Illinois Police K-9 Memorial Plates.
(a) The Secretary, upon receipt of all applicable fees and
applications made in the form prescribed by the Secretary, may
issue special registration plates designated as Illinois
Police K-9 Memorial license plates. The special plates issued
under this Section shall be affixed only to passenger vehicles
of the first division, motorcycles, autocycles, or motor
vehicles of the second division weighing not more than 8,000
pounds. Plates issued under this Section shall expire
according to the multi-year procedure established by Section
3-414.1 of this Code.
(b) The design and color of the plates is wholly within the
discretion of the Secretary. The Secretary may allow the

HB3810 - 339 - LRB104 12145 SPS 22244 b
plates to be issued as vanity plates or personalized under
Section 3-405.1 of the Code. Appropriate documentation, as
determined by the Secretary, shall accompany each application.
The Secretary shall prescribe stickers or decals as provided
under Section 3-412 of this Code.
(c) An applicant shall be charged a $40 fee for original
issuance in addition to the applicable registration fee. Of
this additional fee, $15 shall be deposited into the Secretary
of State Special License Plate Fund and $25 shall be deposited
into the Illinois Police K-9 Memorial Fund. For each
registration renewal period, a $27 fee, in addition to the
appropriate registration fee, shall be charged. Of this
additional fee, $2 shall be deposited into the Secretary of
State Special License Plate Fund and $25 shall be deposited
into the Illinois Police K-9 Memorial Fund.
(d) The Illinois Police K-9 Memorial Fund is created as a
special fund in the State treasury. All moneys in the Illinois
Police K-9 Memorial Fund shall be paid, subject to
appropriation by the General Assembly and distribution by the
Secretary, as grants to the Northern Illinois Police K-9
Memorial for the creation, operation, and maintenance of a
police K-9 memorial monument.
(e) On July 1, 2025, or as soon thereafter as practical,
the State Comptroller shall direct and the State Treasurer
shall transfer the remaining balance from the Illinois Police
K-9 Memorial Fund into the Secretary of State Special License

HB3810 - 340 - LRB104 12145 SPS 22244 b
Plate Fund. Upon completion of the transfer, the Illinois
Police K-9 Memorial Fund is dissolved, and any future deposits
due to that Fund and any outstanding obligations or
liabilities of that Fund shall pass to the Secretary of State
Special License Plate Fund.
(f) This Section is repealed on January 1, 2026.
(Source: P.A. 103-843, eff. 1-1-25.)
(625 ILCS 5/3-699.9)
Sec. 3-699.9. Public Safety Diver license plates.
(a) The Secretary, upon receipt of an application made in
the form prescribed by the Secretary of State, may issue
special registration plates designated to be Public Safety
Diver license plates. The special plates issued under this
Section shall be affixed only to passenger vehicles of the
first division, motorcycle, autocycles, motor vehicles of the
second division weighing not more than 8,000 pounds, and
recreational vehicles as defined by Section 1-169 of this
Code. Plates issued under this Section shall expire according
to the multi-year procedure established by Section 3-414.1 of
this Code.
(b) The design and color of the plates shall be wholly
within the discretion of the Secretary of State. Appropriate
documentation, as determined by the Secretary, shall accompany
the application. The Secretary may, in his or her discretion,
allow the plates to be issued as vanity or personalized plates

HB3810 - 341 - LRB104 12145 SPS 22244 b
in accordance with Section 3-405.1 of this Code.
(c) An applicant shall be charged a $45 fee for original
issuance in addition to the appropriate registration fee, if
applicable. Of this fee, $30 shall be deposited into the
Public Safety Diver Fund and $15 shall be deposited into the
Secretary of State Special License Plate Fund. For each
registration renewal period, a $27 fee, in addition to the
appropriate registration fee, shall be charged. Of this fee,
$25 shall be deposited into the Public Safety Diver Fund and $2
shall be deposited into the Secretary of State Special License
Plate Fund.
(d) The Public Safety Diver Fund is created as a special
fund in the State treasury. All moneys in the Public Safety
Diver Fund shall be paid, subject to appropriation by the
General Assembly and distribution by the Secretary, to the
Illinois Law Enforcement Training Standards Board for the
purposes of providing grants based on need for training,
standards, and equipment to public safety disciplines within
the State and to units of local government involved in public
safety diving and water rescue services.
(e) The Public Safety Diver Advisory Committee shall
recommend grant rewards with the intent of achieving
reasonably equitable distribution of funds between police,
firefighting, and public safety diving services making
application for grants under this Section.
(f) The administrative costs related to management of

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grants made from the Public Safety Diver Fund shall be paid
from the Public Safety Diver Fund to the Illinois Law
Enforcement Training Standards Board.
(g) On July 1, 2025, or as soon thereafter as practical,
the State Comptroller shall direct and the State Treasurer
shall transfer the remaining balance from the Public Safety
Diver Fund into the Secretary of State Special License Plate
Fund. Upon completion of the transfer, the Public Safety Diver
Fund is dissolved, and any future deposits due to that Fund and
any outstanding obligations or liabilities of that Fund shall
pass to the Secretary of State Special License Plate Fund.
(h) This Section is repealed on January 1, 2026.
(Source: P.A. 103-843, eff. 1-1-25.)
(625 ILCS 5/3-699.10)
Sec. 3-699.10. The H Foundation - Committed to a Cure for
Cancer plates.
(a) The Secretary, upon receipt of all applicable fees and
applications made in the form prescribed by the Secretary, may
issue special registration plates designated as The H
Foundation - Committed to a Cure for Cancer license plates.
The special plates issued under this Section shall be affixed
only to passenger vehicles of the first division, motorcycles,
autocycles, or motor vehicles of the second division weighing
not more than 8,000 pounds. Plates issued under this Section
shall expire according to the multi-year procedure established

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by Section 3-414.1 of this Code.
(b) The design and color of the special plates shall be
wholly within the discretion of the Secretary. Appropriate
documentation, as determined by the Secretary, shall accompany
each application.
(c) An applicant for the special plate shall be charged a
$40 fee for original issuance in addition to the appropriate
registration fee. Of this fee, $25 shall be deposited into the
Committed to a Cure Fund and $15 shall be deposited into the
Secretary of State Special License Plate Fund, to be used by
the Secretary to help defray the administrative processing
costs. For each registration renewal period, a $27 fee, in
addition to the appropriate registration fee, shall be
charged. Of this fee, $25 shall be deposited into the
Committed to a Cure Fund and $2 shall be deposited into the
Secretary of State Special License Plate Fund.
(d) The Committed to a Cure Fund is created as a special
fund in the State treasury. All money in the Committed to a
Cure Fund shall be paid, subject to appropriation by the
General Assembly and distribution by the Secretary, as grants
to the Robert H. Lurie Comprehensive Cancer Center of
Northwestern University for the purpose of funding scientific
research on cancer.
(e) On July 1, 2025, or as soon thereafter as practical,
the State Comptroller shall direct and the State Treasurer
shall transfer the remaining balance from the Committed to a

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Cure Fund into the Secretary of State Special License Plate
Fund. Upon completion of the transfer, the Committed to a Cure
Fund is dissolved, and any future deposits due to that Fund and
any outstanding obligations or liabilities of that Fund shall
pass to the Secretary of State Special License Plate Fund.
(f) This Section is repealed on January 1, 2026.
(Source: P.A. 103-843, eff. 1-1-25.)
(625 ILCS 5/3-699.14)
Sec. 3-699.14. Universal special license plates.
(a) In addition to any other special license plate, the
Secretary, upon receipt of all applicable fees and
applications made in the form prescribed by the Secretary, may
issue Universal special license plates to residents of
Illinois on behalf of organizations that have been authorized
by the General Assembly to issue decals for Universal special
license plates. Appropriate documentation, as determined by
the Secretary, shall accompany each application. Authorized
organizations shall be designated by amendment to this
Section. When applying for a Universal special license plate
the applicant shall inform the Secretary of the name of the
authorized organization from which the applicant will obtain a
decal to place on the plate. The Secretary shall make a record
of that organization and that organization shall remain
affiliated with that plate until the plate is surrendered,
revoked, or otherwise cancelled. The authorized organization

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may charge a fee to offset the cost of producing and
distributing the decal, but that fee shall be retained by the
authorized organization and shall be separate and distinct
from any registration fees charged by the Secretary. No decal,
sticker, or other material may be affixed to a Universal
special license plate other than a decal authorized by the
General Assembly in this Section or a registration renewal
sticker. The special plates issued under this Section shall be
affixed only to passenger vehicles of the first division,
including motorcycles and autocycles, or motor vehicles of the
second division weighing not more than 8,000 pounds. Plates
issued under this Section shall expire according to the
multi-year procedure under Section 3-414.1 of this Code.
(b) The design, color, and format of the Universal special
license plate shall be wholly within the discretion of the
Secretary. Universal special license plates are not required
to designate "Land of Lincoln", as prescribed in subsection
(b) of Section 3-412 of this Code. The design shall allow for
the application of a decal to the plate. Organizations
authorized by the General Assembly to issue decals for
Universal special license plates shall comply with rules
adopted by the Secretary governing the requirements for and
approval of Universal special license plate decals. The
Secretary may, in his or her discretion, allow Universal
special license plates to be issued as vanity or personalized
plates in accordance with Section 3-405.1 of this Code. The

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Secretary of State must make a version of the special
registration plates authorized under this Section in a form
appropriate for motorcycles and autocycles.
(c) When authorizing a Universal special license plate,
the General Assembly shall set forth whether an additional fee
is to be charged for the plate and, if a fee is to be charged,
the amount of the fee and how the fee is to be distributed.
When necessary, the authorizing language shall create a
special fund in the State treasury into which fees may be
deposited for an authorized Universal special license plate.
Additional fees may only be charged if the fee is to be paid
over to a State agency or to a charitable entity that is in
compliance with the registration and reporting requirements of
the Charitable Trust Act and the Solicitation for Charity Act.
Any charitable entity receiving fees for the sale of Universal
special license plates shall annually provide the Secretary of
State a letter of compliance issued by the Attorney General
verifying that the entity is in compliance with the Charitable
Trust Act and the Solicitation for Charity Act.
(d) Upon original issuance and for each registration
renewal period, in addition to the appropriate registration
fee, if applicable, the Secretary shall collect any additional
fees, if required, for issuance of Universal special license
plates. The fees shall be collected on behalf of the
organization designated by the applicant when applying for the
plate. All fees collected shall be transferred to the State

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agency on whose behalf the fees were collected, or paid into
the special fund designated in the law authorizing the
organization to issue decals for Universal special license
plates. All money in the designated fund shall be distributed
by the Secretary subject to appropriation by the General
Assembly.
(e) The following organizations may issue decals for
Universal special license plates with the original and renewal
fees and fee distribution as follows:
(1) The Illinois Department of Natural Resources.
(A) Original issuance: $25; with $10 to the
Roadside Monarch Habitat Fund and $15 to the Secretary
of State Special License Plate Fund.
(B) Renewal: $25; with $23 to the Roadside Monarch
Habitat Fund and $2 to the Secretary of State Special
License Plate Fund.
(2) Illinois Veterans' Homes.
(A) Original issuance: $26, which shall be
deposited into the Illinois Veterans' Homes Fund.
(B) Renewal: $26, which shall be deposited into
the Illinois Veterans' Homes Fund.
(3) The Illinois Department of Human Services for
volunteerism decals.
(A) Original issuance: $25, which shall be
deposited into the Secretary of State Special License
Plate Fund.

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(B) Renewal: $25, which shall be deposited into
the Secretary of State Special License Plate Fund.
(4) (Blank). The Illinois Department of Public Health.
(A) Original issuance: $25; with $10 to the
Prostate Cancer Awareness Fund and $15 to the
Secretary of State Special License Plate Fund.
(B) Renewal: $25; with $23 to the Prostate Cancer
Awareness Fund and $2 to the Secretary of State
Special License Plate Fund.
(5) (Blank). Horsemen's Council of Illinois.
(A) Original issuance: $25; with $10 to the
Horsemen's Council of Illinois Fund and $15 to the
Secretary of State Special License Plate Fund.
(B) Renewal: $25; with $23 to the Horsemen's
Council of Illinois Fund and $2 to the Secretary of
State Special License Plate Fund.
(6) K9s for Veterans, NFP.
(A) Original issuance: $25; with $10 to the
Post-Traumatic Stress Disorder Awareness Fund and $15
to the Secretary of State Special License Plate Fund.
(B) Renewal: $25; with $23 to the Post-Traumatic
Stress Disorder Awareness Fund and $2 to the Secretary
of State Special License Plate Fund.
(7) The International Association of Machinists and
Aerospace Workers.
(A) Original issuance: $35; with $20 to the Guide

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Dogs of America Fund and $15 to the Secretary of State
Special License Plate Fund.
(B) Renewal: $25; with $23 going to the Guide Dogs
of America Fund and $2 to the Secretary of State
Special License Plate Fund.
(8) Local Lodge 701 of the International Association
of Machinists and Aerospace Workers.
(A) Original issuance: $35; with $10 to the Guide
Dogs of America Fund, $10 to the Mechanics Training
Fund, and $15 to the Secretary of State Special
License Plate Fund.
(B) Renewal: $30; with $13 to the Guide Dogs of
America Fund, $15 to the Mechanics Training Fund, and
$2 to the Secretary of State Special License Plate
Fund.
(9) (Blank). Illinois Department of Human Services.
(A) Original issuance: $25; with $10 to the
Theresa Tracy Trot - Illinois CancerCare Foundation
Fund and $15 to the Secretary of State Special License
Plate Fund.
(B) Renewal: $25; with $23 to the Theresa Tracy
Trot - Illinois CancerCare Foundation Fund and $2 to
the Secretary of State Special License Plate Fund.
(10) (Blank). The Illinois Department of Human
Services for developmental disabilities awareness decals.
(A) Original issuance: $25; with $10 to the

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Developmental Disabilities Awareness Fund and $15 to
the Secretary of State Special License Plate Fund.
(B) Renewal: $25; with $23 to the Developmental
Disabilities Awareness Fund and $2 to the Secretary of
State Special License Plate Fund.
(11) The Illinois Department of Human Services for
pediatric cancer awareness decals.
(A) Original issuance: $25; with $10 to the
Pediatric Cancer Awareness Fund and $15 to the
Secretary of State Special License Plate Fund.
(B) Renewal: $25; with $23 to the Pediatric Cancer
Awareness Fund and $2 to the Secretary of State
Special License Plate Fund.
(12) The Department of Veterans' Affairs for Fold of
Honor decals.
(A) Original issuance: $25; with $10 to the Folds
of Honor Foundation Fund and $15 to the Secretary of
State Special License Plate Fund.
(B) Renewal: $25; with $23 to the Folds of Honor
Foundation Fund and $2 to the Secretary of State
Special License Plate Fund.
(13) The Illinois chapters of the Experimental
Aircraft Association for aviation enthusiast decals.
(A) Original issuance: $25; with $10 to the
Experimental Aircraft Association Fund and $15 to the
Secretary of State Special License Plate Fund.

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(B) Renewal: $25; with $23 to the Experimental
Aircraft Association Fund and $2 to the Secretary of
State Special License Plate Fund.
(14) The Illinois Department of Human Services for
Child Abuse Council of the Quad Cities decals.
(A) Original issuance: $25; with $10 to the Child
Abuse Council of the Quad Cities Fund and $15 to the
Secretary of State Special License Plate Fund.
(B) Renewal: $25; with $23 to the Child Abuse
Council of the Quad Cities Fund and $2 to the Secretary
of State Special License Plate Fund.
(15) The Illinois Department of Public Health for
health care worker decals.
(A) Original issuance: $25; with $10 to the
Illinois Health Care Workers Benefit Fund, and $15 to
the Secretary of State Special License Plate Fund.
(B) Renewal: $25; with $23 to the Illinois Health
Care Workers Benefit Fund and $2 to the Secretary of
State Special License Plate Fund.
(16) The Department of Agriculture for Future Farmers
of America decals.
(A) Original issuance: $25; with $10 to the Future
Farmers of America Fund and $15 to the Secretary of
State Special License Plate Fund.
(B) Renewal: $25; with $23 to the Future Farmers
of America Fund and $2 to the Secretary of State

HB3810 - 352 - LRB104 12145 SPS 22244 b
Special License Plate Fund.
(17) The Illinois Department of Public Health for
autism awareness decals that are designed with input from
autism advocacy organizations.
(A) Original issuance: $25; with $10 to the Autism
Awareness Fund and $15 to the Secretary of State
Special License Plate Fund.
(B) Renewal: $25; with $23 to the Autism Awareness
Fund and $2 to the Secretary of State Special License
Plate Fund.
(18) The Department of Natural Resources for Lyme
disease research decals.
(A) Original issuance: $25; with $10 to the Tick
Research, Education, and Evaluation Fund and $15 to
the Secretary of State Special License Plate Fund.
(B) Renewal: $25; with $23 to the Tick Research,
Education, and Evaluation Fund and $2 to the Secretary
of State Special License Plate Fund.
(19) The IBEW Thank a Line Worker decal.
(A) Original issuance: $15, which shall be
deposited into the Secretary of State Special License
Plate Fund.
(B) Renewal: $2, which shall be deposited into the
Secretary of State Special License Plate Fund.
(20) An Illinois chapter of the Navy Club for Navy
Club decals.

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(A) Original issuance: $5; which shall be
deposited into the Navy Club Fund.
(B) Renewal: $18; which shall be deposited into
the Navy Club Fund.
(21) (20) An Illinois chapter of the International
Brotherhood of Electrical Workers for International
Brotherhood of Electrical Workers decal.
(A) Original issuance: $25; with $10 to the
International Brotherhood of Electrical Workers Fund
and $15 to the Secretary of State Special License
Plate Fund.
(B) Renewal: $25; with $23 to the International
Brotherhood of Electrical Workers Fund and $2 to the
Secretary of State Special License Plate Fund.
(22) (20) The 100 Club of Illinois decal.
(A) Original issuance: $45; with $30 to the 100
Club of Illinois Fund and $15 to the Secretary of State
Special License Plate Fund.
(B) Renewal: $27; with $25 to the 100 Club of
Illinois Fund and $2 to the Secretary of State Special
License Plate Fund.
(23) (20) The Illinois USTA/Midwest Youth Tennis
Foundation decal.
(A) Original issuance: $40; with $25 to the
Illinois USTA/Midwest Youth Tennis Foundation Fund and
$15 to the Secretary of State Special License Plate

HB3810 - 354 - LRB104 12145 SPS 22244 b
Fund.
(B) Renewal: $40; with $38 to the Illinois
USTA/Midwest Youth Tennis Foundation Fund and $2 to
the Secretary of State Special License Plate Fund.
(24) (20) The Sons of the American Legion decal.
(A) Original issuance: $25; with $10 to the Sons
of the American Legion Fund and $15 to the Secretary of
State Special License Plate Fund.
(B) Renewal: $25; with $23 to the Sons of the
American Legion Fund and $2 to the Secretary of State
Special License Plate Fund.
(f) The following funds are created as special funds in
the State treasury:
(1) The Roadside Monarch Habitat Fund. All money in
the Roadside Monarch Habitat Fund shall be paid as grants
to the Illinois Department of Natural Resources to fund
roadside monarch and other pollinator habitat development,
enhancement, and restoration projects in this State.
(2) (Blank). The Prostate Cancer Awareness Fund. All
money in the Prostate Cancer Awareness Fund shall be paid
as grants to the Prostate Cancer Foundation of Chicago.
(3) (Blank). The Horsemen's Council of Illinois Fund.
All money in the Horsemen's Council of Illinois Fund shall
be paid as grants to the Horsemen's Council of Illinois.
(4) The Post-Traumatic Stress Disorder Awareness Fund.
All money in the Post-Traumatic Stress Disorder Awareness

HB3810 - 355 - LRB104 12145 SPS 22244 b
Fund shall be paid as grants to K9s for Veterans, NFP for
support, education, and awareness of veterans with
post-traumatic stress disorder.
(5) The Guide Dogs of America Fund. All money in the
Guide Dogs of America Fund shall be paid as grants to the
International Guiding Eyes, Inc., doing business as Guide
Dogs of America.
(6) The Mechanics Training Fund. All money in the
Mechanics Training Fund shall be paid as grants to the
Mechanics Local 701 Training Fund.
(7) (Blank). The Theresa Tracy Trot - Illinois
CancerCare Foundation Fund. All money in the Theresa Tracy
Trot - Illinois CancerCare Foundation Fund shall be paid
to the Illinois CancerCare Foundation for the purpose of
furthering pancreatic cancer research.
(8) (Blank). The Developmental Disabilities Awareness
Fund. All money in the Developmental Disabilities
Awareness Fund shall be paid as grants to the Illinois
Department of Human Services to fund legal aid groups to
assist with guardianship fees for private citizens willing
to become guardians for individuals with developmental
disabilities but who are unable to pay the legal fees
associated with becoming a guardian.
(9) The Pediatric Cancer Awareness Fund. All money in
the Pediatric Cancer Awareness Fund shall be paid as
grants to the Cancer Center at Illinois for pediatric

HB3810 - 356 - LRB104 12145 SPS 22244 b
cancer treatment and research.
(10) The Folds of Honor Foundation Fund. All money in
the Folds of Honor Foundation Fund shall be paid as grants
to the Folds of Honor Foundation to aid in providing
educational scholarships to military families.
(11) The Experimental Aircraft Association Fund. All
money in the Experimental Aircraft Association Fund shall
be paid, subject to appropriation by the General Assembly
and distribution by the Secretary, as grants to promote
recreational aviation.
(12) The Child Abuse Council of the Quad Cities Fund.
All money in the Child Abuse Council of the Quad Cities
Fund shall be paid as grants to benefit the Child Abuse
Council of the Quad Cities.
(13) The Illinois Health Care Workers Benefit Fund.
All money in the Illinois Health Care Workers Benefit Fund
shall be paid as grants to the Trinity Health Foundation
for the benefit of health care workers, doctors, nurses,
and others who work in the health care industry in this
State.
(14) The Future Farmers of America Fund. All money in
the Future Farmers of America Fund shall be paid as grants
to the Illinois Association of Future Farmers of America.
(15) The Tick Research, Education, and Evaluation
Fund. All money in the Tick Research, Education, and
Evaluation Fund shall be paid as grants to the Illinois

HB3810 - 357 - LRB104 12145 SPS 22244 b
Lyme Association.
(16) The Navy Club Fund. All money in the Navy Club
Fund shall be paid as grants to any local chapter of the
Navy Club that is located in this State.
(17) (16) The International Brotherhood of Electrical
Workers Fund. All money in the International Brotherhood
of Electrical Workers Fund shall be paid as grants to any
local chapter of the International Brotherhood of
Electrical Workers that is located in this State.
(18) (16) The 100 Club of Illinois Fund. All money in
the 100 Club of Illinois Fund shall be paid as grants to
the 100 Club of Illinois for the purpose of giving
financial support to children and spouses of first
responders killed in the line of duty and mental health
resources for active duty first responders.
(19) (16) The Illinois USTA/Midwest Youth Tennis
Foundation Fund. All money in the Illinois USTA/Midwest
Youth Tennis Foundation Fund shall be paid as grants to
Illinois USTA/Midwest Youth Tennis Foundation to aid
USTA/Midwest districts in the State with exposing youth to
the game of tennis.
(20) (16) The Sons of the American Legion Fund. All
money in the Sons of the American Legion Fund shall be paid
as grants to the Illinois Detachment of the Sons of the
American Legion.
(g) The following funds are dissolved on July 1, 2025:

HB3810 - 358 - LRB104 12145 SPS 22244 b
(1) The Prostate Cancer Awareness Fund.
(2) The Horsemen's Council of Illinois Fund.
(3) The Theresa Tracy Trot-Illinois CancerCare
Foundation Fund.
(4) The Developmental Disabilities Awareness Fund.
(Source: P.A. 102-383, eff. 1-1-22; 102-422, eff. 8-20-21;
102-423, eff. 8-20-21; 102-515, eff. 1-1-22; 102-558, eff.
8-20-21; 102-809, eff. 1-1-23; 102-813, eff. 5-13-22; 103-112,
eff. 1-1-24; 103-163, eff. 1-1-24; 103-349, eff. 1-1-24;
103-605, eff. 7-1-24; 103-664, eff. 1-1-25; 103-665, eff.
1-1-25; 103-855, eff. 1-1-25; 103-911, eff. 1-1-25; 103-933,
eff. 1-1-25; revised 11-26-24.)
(625 ILCS 5/3-636 rep.)
(625 ILCS 5/3-637 rep.)
(625 ILCS 5/3-654 rep.)
(625 ILCS 5/3-662 rep.)
Section 15-20. The Illinois Vehicle Code is amended by
repealing Sections 3-636, 3-637, 3-654, and 3-662.
Article 20.
Section 20-5. The State Employee Housing Act is amended by
changing Sections 5-20 and 5-30 as follows:
(5 ILCS 412/5-20)

HB3810 - 359 - LRB104 12145 SPS 22244 b
Sec. 5-20. Security deposit. The Department of
Corrections, the Department of Transportation, the Department
of Natural Resources, the University of Illinois, and the
University of Illinois Foundation shall each analyze the need
for all employee and non-employee tenants of State-owned
housing to pay a reasonable security deposit and may each
collect security deposits and maintain them in
interest-bearing accounts.
(Source: P.A. 100-695, eff. 8-3-18.)
(5 ILCS 412/5-30)
Sec. 5-30. Tenant selection. The Department of
Corrections, the Department of Natural Resources, the
Department of Transportation, the University of Illinois, and
the University of Illinois Foundation shall each develop and
maintain application forms for its State-owned housing,
written criteria for selecting employee tenants, and records
of decisions as to who was selected to receive State housing
and why they were selected.
(Source: P.A. 100-695, eff. 8-3-18.)
Section 20-10. The State Budget Law of the Civil
Administrative Code of Illinois is amended by changing Section
50-5 as follows:
(15 ILCS 20/50-5)

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Sec. 50-5. Governor to submit State budget.
(a) The Governor shall, as soon as possible and not later
than the second Wednesday in March in 2010 (March 10, 2010),
the third Wednesday in February in 2011, the fourth Wednesday
in February in 2012 (February 22, 2012), the first Wednesday
in March in 2013 (March 6, 2013), the fourth Wednesday in March
in 2014 (March 26, 2014), the first Wednesday in February in
2022 (February 2, 2022), and the third Wednesday in February
of each year thereafter, except as otherwise provided in this
Section, submit a State budget, embracing therein the amounts
recommended by the Governor to be appropriated to the
respective departments, offices, and institutions, and for all
other public purposes, the estimated revenues from taxation,
and the estimated revenues from sources other than taxation.
Except with respect to the capital development provisions of
the State budget, beginning with the revenue estimates
prepared for fiscal year 2012, revenue estimates shall be
based solely on: (i) revenue sources (including non-income
resources), rates, and levels that exist as of the date of the
submission of the State budget for the fiscal year and (ii)
revenue sources (including non-income resources), rates, and
levels that have been passed by the General Assembly as of the
date of the submission of the State budget for the fiscal year
and that are authorized to take effect in that fiscal year.
Except with respect to the capital development provisions of
the State budget, the Governor shall determine available

HB3810 - 361 - LRB104 12145 SPS 22244 b
revenue, deduct the cost of essential government services,
including, but not limited to, pension payments and debt
service, and assign a percentage of the remaining revenue to
each statewide prioritized goal, as established in Section
50-25 of this Law, taking into consideration the proposed
goals set forth in the report of the Commission established
under that Section. The Governor shall also demonstrate how
spending priorities for the fiscal year fulfill those
statewide goals. The amounts recommended by the Governor for
appropriation to the respective departments, offices and
institutions shall be formulated according to each
department's, office's, and institution's ability to
effectively deliver services that meet the established
statewide goals. The amounts relating to particular functions
and activities shall be further formulated in accordance with
the object classification specified in Section 13 of the State
Finance Act. In addition, the amounts recommended by the
Governor for appropriation shall take into account each State
agency's effectiveness in achieving its prioritized goals for
the previous fiscal year, as set forth in Section 50-25 of this
Law, giving priority to agencies and programs that have
demonstrated a focus on the prevention of waste and the
maximum yield from resources.
Beginning in fiscal year 2011, the Governor shall
distribute written quarterly financial reports on operating
funds, which may include general, State, or federal funds and

HB3810 - 362 - LRB104 12145 SPS 22244 b
may include funds related to agencies that have significant
impacts on State operations, and budget statements on all
appropriated funds to the General Assembly and the State
Comptroller. The reports shall be submitted no later than 45
days after the last day of each quarter of the fiscal year and
shall be posted on the Governor's Office of Management and
Budget's website on the same day. The reports shall be
prepared and presented for each State agency and on a
statewide level in an executive summary format that may
include, for the fiscal year to date, individual itemizations
for each significant revenue type as well as itemizations of
expenditures and obligations, by agency, with an appropriate
level of detail. The reports shall include a calculation of
the actual total budget surplus or deficit for the fiscal year
to date. The Governor shall also present periodic budget
addresses throughout the fiscal year at the invitation of the
General Assembly.
The Governor shall not propose expenditures and the
General Assembly shall not enact appropriations that exceed
the resources estimated to be available, as provided in this
Section. Appropriations may be adjusted during the fiscal year
by means of one or more supplemental appropriation bills if
any State agency either fails to meet or exceeds the goals set
forth in Section 50-25 of this Law.
For the purposes of Article VIII, Section 2 of the 1970
Illinois Constitution, the State budget for the following

HB3810 - 363 - LRB104 12145 SPS 22244 b
funds shall be prepared on the basis of revenue and
expenditure measurement concepts that are in concert with
generally accepted accounting principles for governments:
(1) General Revenue Fund.
(2) Common School Fund.
(3) Educational Assistance Fund.
(4) Road Fund.
(5) Motor Fuel Tax Fund.
(6) Agricultural Premium Fund.
These funds shall be known as the "budgeted funds". The
revenue estimates used in the State budget for the budgeted
funds shall include the estimated beginning fund balance, plus
revenues estimated to be received during the budgeted year,
plus the estimated receipts due the State as of June 30 of the
budgeted year that are expected to be collected during the
lapse period following the budgeted year, minus the receipts
collected during the first 2 months of the budgeted year that
became due to the State in the year before the budgeted year.
Revenues shall also include estimated federal reimbursements
associated with the recognition of Section 25 of the State
Finance Act liabilities. For any budgeted fund for which
current year revenues are anticipated to exceed expenditures,
the surplus shall be considered to be a resource available for
expenditure in the budgeted fiscal year.
Expenditure estimates for the budgeted funds included in
the State budget shall include the costs to be incurred by the

HB3810 - 364 - LRB104 12145 SPS 22244 b
State for the budgeted year, to be paid in the next fiscal
year, excluding costs paid in the budgeted year which were
carried over from the prior year, where the payment is
authorized by Section 25 of the State Finance Act. For any
budgeted fund for which expenditures are expected to exceed
revenues in the current fiscal year, the deficit shall be
considered as a use of funds in the budgeted fiscal year.
Revenues and expenditures shall also include transfers
between funds that are based on revenues received or costs
incurred during the budget year.
Appropriations for expenditures shall also include all
anticipated statutory continuing appropriation obligations
that are expected to be incurred during the budgeted fiscal
year.
By March 15 of each year, the Commission on Government
Forecasting and Accountability shall prepare revenue and fund
transfer estimates in accordance with the requirements of this
Section and report those estimates to the General Assembly and
the Governor.
For all funds other than the budgeted funds, the proposed
expenditures shall not exceed funds estimated to be available
for the fiscal year as shown in the budget. Appropriation for a
fiscal year shall not exceed funds estimated by the General
Assembly to be available during that year.
(b) By February 24, 2010, the Governor must file a written
report with the Secretary of the Senate and the Clerk of the

HB3810 - 365 - LRB104 12145 SPS 22244 b
House of Representatives containing the following:
(1) for fiscal year 2010, the revenues for all
budgeted funds, both actual to date and estimated for the
full fiscal year;
(2) for fiscal year 2010, the expenditures for all
budgeted funds, both actual to date and estimated for the
full fiscal year;
(3) for fiscal year 2011, the estimated revenues for
all budgeted funds, including without limitation the
affordable General Revenue Fund appropriations, for the
full fiscal year; and
(4) for fiscal year 2011, an estimate of the
anticipated liabilities for all budgeted funds, including
without limitation the affordable General Revenue Fund
appropriations, debt service on bonds issued, and the
State's contributions to the pension systems, for the full
fiscal year.
Between July 1 and August 31 of each fiscal year, the
members of the General Assembly and members of the public may
make written budget recommendations to the Governor.
Beginning with budgets prepared for fiscal year 2013, the
budgets submitted by the Governor and appropriations made by
the General Assembly for all executive branch State agencies
must adhere to a method of budgeting where each priority must
be justified each year according to merit rather than
according to the amount appropriated for the preceding year.

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(Source: P.A. 102-671, eff. 11-30-21.)
(20 ILCS 2305/8 rep.)
Section 20-15. The Department of Public Health Act is
amended by repealing Section 8.
Section 20-20. The Department of Transportation Law of the
Civil Administrative Code of Illinois is amended by changing
Section 2705-200 as follows:
(20 ILCS 2705/2705-200) (was 20 ILCS 2705/49.16)
Sec. 2705-200. Master plan; reporting requirements.
(a) The Department has the power to develop and maintain a
continuing, comprehensive, and integrated planning process
that shall develop and periodically revise a statewide master
plan for transportation to guide program development and to
foster efficient and economical transportation services in
ground, air, water, and all other modes of transportation
throughout the State. The Department shall coordinate its
transportation planning activities with those of other State
agencies and authorities and shall supervise and review any
transportation planning performed by other Executive agencies
under the direction of the Governor. The Department shall
cooperate and participate with federal, regional, interstate,
State, and local agencies, in accordance with Sections 5-301
and 7-301 of the Illinois Highway Code, and with interested

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private individuals and organizations in the coordination of
plans and policies for development of the state's
transportation system.
To meet the provisions of this Section, the Department
shall publish and deliver to the Governor and General Assembly
by December 31, 2012 and every 5 years thereafter, its master
plan for highway, waterway, aeronautic, mass transportation,
and railroad systems. The plan shall identify priority
subsystems or components of each system that are critical to
the economic and general welfare of this State regardless of
public jurisdictional responsibility or private ownership.
The master plan shall include a comprehensive and
multimodal freight mobility plan which shall analyze commodity
flows, assess the freight transportation network, and identify
significant freight system trends, needs, and economic
opportunities. It shall recommend improvements in the
operation and management of the freight system, projects that
will eliminate inefficiencies in the State's freight network,
methods of funding needed for freight system improvements, and
policies to ensure the safe, reliable, and efficient movement
of goods within and through the State and to ensure the State's
economic vitality. The freight mobility plan shall incorporate
and maintain compatibility with any federally required rail
plan affecting this State.
The master plan shall provide particular emphasis and
detail of at least the 5-year period in the immediate future.

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Annual and 5-year, or longer, project programs for each
State system in this Section shall be published and furnished
the General Assembly on the first Wednesday in April of each
year.
Identified needs included in the project programs shall be
listed and mapped in a distinctive fashion to clearly identify
the priority status of the projects: (1) projects to be
committed for execution; (2) tentative projects that are
dependent upon funding or other constraints; and (3) needed
projects that are not programmed due to lack of funding or
other constraints.
All projects shall be related to the priority systems of
the master plan, and the priority criteria identified. Cost
and estimated completion dates shall be included for work
required to complete a useable segment or component beyond the
period of the program.
(b) The Department shall publish and deliver to the
Governor and General Assembly on the first Wednesday in April
of each year a 5-year, or longer, Highway Improvement Program
reporting the number of fiscal years each project has been on
previous plans submitted by the Department.
(c) The Department shall publish on its website and
deliver to the Governor and the General Assembly by January
November 1 of each year a For the Record report that shall
include the following:
(1) All the projects accomplished in the previous

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fiscal year listed by each Illinois Department of
Transportation District.
(2) The award cost and the beginning dates of each
listed project.
(Source: P.A. 97-32, eff. 6-28-11.)
(30 ILCS 105/8j rep.)
Section 20-25. The Department of Transportation Law of the
Civil Administrative Code of Illinois is amended by repealing
Section 8j.
Section 20-30. The School Code is amended by changing
Section 13-44.4 as follows:
(105 ILCS 5/13-44.4) (from Ch. 122, par. 13-44.4)
Sec. 13-44.4. Department of Corrections Reimbursement and
Education Fund; budget. All moneys received from the Common
School Fund, federal aid and grants, vocational and
educational funds and grants, and gifts and grants by
individuals, foundations and corporations for educational
purposes shall be deposited into the Department of Corrections
Reimbursement and Education Fund in the State Treasury. Moneys
in the Department of Corrections Reimbursement and Education
Fund may be used, subject to appropriation, to pay the expense
of the schools and school district of the Department of
Corrections together with and supplemental to regular

HB3810 - 370 - LRB104 12145 SPS 22244 b
appropriations to the Department for educational purposes,
including, but not limited to, the cost of teacher salaries,
supplies and materials, building upkeep and costs,
transportation, scholarships, non-academic salaries,
equipment and other school costs.
Beginning in 1972, the Board of Education shall, by
November 15, adopt an annual budget for the use of education
moneys for the next school year which it deems necessary to
defray all necessary expenses and liabilities of the district,
and in such annual budget shall specify the objects and
purposes of each item and the amount needed for each object or
purpose. The budget shall contain a statement of cash on hand
at the beginning of the fiscal year, an estimate of the cash
expected to be received during such fiscal year from all
sources, an estimate of the expenditure contemplated for such
fiscal year, and a statement of the estimated cash expected to
be on hand at the end of such year. Prior to the adoption of
the annual educational budget, this budget shall be submitted
to the Department of Corrections and the State Board of
Education for incorporation.
(Source: P.A. 90-9, eff. 7-1-97; 90-587, eff. 7-1-98.)
(105 ILCS 5/2-3.136 rep.)
Section 20-35. The School Code is amended by repealing
Section 2-3.136.

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Section 20-40. The Higher Education Veterans Service Act
is amended by changing Section 15 as follows:
(110 ILCS 49/15)
Sec. 15. Survey; coordinator; best practices report; best
efforts.
(a) (Blank). All public colleges and universities shall,
within 60 days after the effective date of this Act, conduct a
survey of the services and programs that are provided for
veterans, active duty military personnel, and their families,
at each of their respective campuses. This survey shall
enumerate and fully describe the service or program that is
available, the number of veterans or active duty personnel
using the service or program, an estimated range for potential
use within a 5-year and 10-year period, information on the
location of the service or program, and how its administrators
may be contacted. The survey shall indicate the manner or
manners in which a student veteran may avail himself or
herself of the program's services. This survey must be made
available to all veterans matriculating at the college or
university in the form of an orientation-related guidebook.
Each public college and university shall make the survey
available on the homepage of all campus Internet links as soon
as practical after the completion of the survey. As soon as
possible after the completion of the survey, each public
college and university shall provide a copy of its survey to

HB3810 - 372 - LRB104 12145 SPS 22244 b
the following:
(1) the Board of Higher Education;
(2) the Department of Veterans' Affairs;
(3) the President and Minority Leader of the Senate
and the Speaker and Minority Leader of the House of
Representatives; and
(4) the Governor.
(b) Each public college and university shall, at its
discretion, (i) appoint, within 6 months after August 7, 2009
(the effective date of this Act), an existing employee or (ii)
hire a new employee to serve as a Coordinator of Veterans and
Military Personnel Student Services on each campus of the
college or university that has an onsite, daily, full-time
student headcount above 1,000 students.
The Coordinator of Veterans and Military Personnel Student
Services shall be an ombudsperson serving the specific needs
of student veterans and military personnel and their families
and shall serve as an advocate before the administration of
the college or university for the needs of student veterans.
The college or university shall enable the Coordinator of
Veterans and Military Personnel Student Services to
communicate directly with the senior executive administration
of the college or university periodically. The college or
university shall retain unfettered discretion to determine the
organizational management structure of its institution.
In addition to any responsibilities the college or

HB3810 - 373 - LRB104 12145 SPS 22244 b
university may assign, the Coordinator of Veterans and
Military Personnel Student Services shall make its best
efforts to create a centralized source for student veterans
and military personnel to learn how to receive all benefit
programs and services for which they are eligible.
Each college and university campus that is required to
have a Coordinator of Veterans and Military Personnel Student
Services shall regularly and conspicuously advertise the
office location and phone number of and Internet access to the
Coordinator of Veterans and Military Personnel Student
Services, along with a brief summary of the manner in which he
or she can assist student veterans. The advertisement shall
include, but is not necessarily limited to, the following:
(1) advertisements on each campus' Internet home page;
(2) any promotional mailings for student application;
and
(3) the website and any social media accounts of the
public college or university.
The Coordinator of Veterans and Military Personnel Student
Services shall facilitate other campus offices with the
promotion of programs and services that are available.
(c) (Blank). Upon receipt of all of the surveys under
subsection (a) of this Section, the Board of Higher Education
and the Department of Veterans' Affairs shall conduct a joint
review of the surveys. The Department of Veterans' Affairs
shall post, on any Internet home page it may operate, a link to

HB3810 - 374 - LRB104 12145 SPS 22244 b
each survey as posted on the Internet website for the college
or university. The Board of Higher Education shall post, on
any Internet home page it may operate, a link to each survey as
posted on the Internet website for the college or university
or an annual report or document containing survey information
for each college or university. Upon receipt of all of the
surveys, the Office of the Governor, through its military
affairs advisors, shall similarly conduct a review of the
surveys. Following its review of the surveys, the Office of
the Governor shall submit an evaluation report to each college
and university offering suggestions and insight on the conduct
of student veteran-related policies and programs.
(d) (Blank). The Board of Higher Education and the
Department of Veterans' Affairs may issue a best practices
report to highlight those programs and services that are most
beneficial to veterans and active duty military personnel. The
report shall contain a fiscal needs assessment in conjunction
with any program recommendations.
(e) Each college and university campus that is required to
have a Coordinator of Veterans and Military Personnel Student
Services under subsection (b) of this Section shall make its
best efforts to create academic and social programs and
services for veterans and active duty military personnel that
will provide reasonable opportunities for academic performance
and success.
Each public college and university shall make its best

HB3810 - 375 - LRB104 12145 SPS 22244 b
efforts to determine how its online educational curricula can
be expanded or altered to serve the needs of student veterans
and currently deployed military, including a determination of
whether and to what extent the public colleges and
universities can share existing technologies to improve the
online curricula of peer institutions, provided such efforts
are both practically and economically feasible.
(Source: P.A. 102-278, eff. 8-6-21; 102-295, eff. 8-6-21;
102-558, eff. 8-20-21; 102-813, eff. 5-13-22.)
(110 ILCS 335/Act rep.)
Section 20-45. The Institution for Tuberculosis Research
Act is repealed.
Section 20-50. The Illinois Public Aid Code is amended by
changing Section 11-5.2 as follows:
(305 ILCS 5/11-5.2)
Sec. 11-5.2. Income, Residency, and Identity Verification
System.
(a) The Department shall ensure that its proposed
integrated eligibility system shall include the computerized
functions of income, residency, and identity eligibility
verification to verify eligibility, eliminate duplication of
medical assistance, and deter fraud. Until the integrated
eligibility system is operational, the Department may enter

HB3810 - 376 - LRB104 12145 SPS 22244 b
into a contract with the vendor selected pursuant to Section
11-5.3 as necessary to obtain the electronic data matching
described in this Section. This contract shall be exempt from
the Illinois Procurement Code pursuant to subsection (h) of
Section 1-10 of that Code.
(b) Prior to awarding medical assistance at application
under Article V of this Code, the Department shall, to the
extent such databases are available to the Department, conduct
data matches using the name, date of birth, address, and
Social Security Number of each applicant or recipient or
responsible relative of an applicant or recipient against the
following:
(1) Income tax information.
(2) Employer reports of income and unemployment
insurance payment information maintained by the Department
of Employment Security.
(3) Earned and unearned income, citizenship and death,
and other relevant information maintained by the Social
Security Administration.
(4) Immigration status information maintained by the
United States Citizenship and Immigration Services.
(5) Wage reporting and similar information maintained
by states contiguous to this State.
(6) Employment information maintained by the
Department of Employment Security in its New Hire
Directory database.

HB3810 - 377 - LRB104 12145 SPS 22244 b
(7) Employment information maintained by the United
States Department of Health and Human Services in its
National Directory of New Hires database.
(8) Veterans' benefits information maintained by the
United States Department of Health and Human Services, in
coordination with the Department of Health and Human
Services and the United States Department of Veterans
Veterans' Affairs, in the federal Public Assistance
Reporting Information System (PARIS) database.
(9) Residency information maintained by the Illinois
Secretary of State.
(10) A database which is substantially similar to or a
successor of a database described in this Section that
contains information relevant for verifying eligibility
for medical assistance.
(c) (Blank).
(d) If a discrepancy results between information provided
by an applicant, recipient, or responsible relative and
information contained in one or more of the databases or
information tools listed under subsection (b) of this Section
or subsection (c) of Section 11-5.3 and that discrepancy calls
into question the accuracy of information relevant to a
condition of eligibility provided by the applicant, recipient,
or responsible relative, the Department or its contractor
shall review the applicant's or recipient's case using the
following procedures:

HB3810 - 378 - LRB104 12145 SPS 22244 b
(1) If the information discovered under subsection (b)
of this Section or subsection (c) of Section 11-5.3 does
not result in the Department finding the applicant or
recipient ineligible for assistance under Article V of
this Code, the Department shall finalize the determination
or redetermination of eligibility.
(2) If the information discovered results in the
Department finding the applicant or recipient ineligible
for assistance, the Department shall provide notice as set
forth in Section 11-7 of this Article.
(3) If the information discovered is insufficient to
determine that the applicant or recipient is eligible or
ineligible, the Department shall provide written notice to
the applicant or recipient which shall describe in
sufficient detail the circumstances of the discrepancy,
the information or documentation required, the manner in
which the applicant or recipient may respond, and the
consequences of failing to take action. The applicant or
recipient shall have 10 business days to respond.
(4) If the applicant or recipient does not respond to
the notice, the Department shall deny assistance for
failure to cooperate, in which case the Department shall
provide notice as set forth in Section 11-7. Eligibility
for assistance shall not be established until the
discrepancy has been resolved.
(5) If an applicant or recipient responds to the

HB3810 - 379 - LRB104 12145 SPS 22244 b
notice, the Department shall determine the effect of the
information or documentation provided on the applicant's
or recipient's case and shall take appropriate action.
Written notice of the Department's action shall be
provided as set forth in Section 11-7 of this Article.
(6) Suspected cases of fraud shall be referred to the
Department's Inspector General.
(e) The Department shall adopt any rules necessary to
implement this Section.
(Source: P.A. 97-689, eff. 6-14-12; 98-756, eff. 7-16-14.)
Section 20-55. The Older Adult Services Act is amended by
changing Section 35 as follows:
(320 ILCS 42/35)
Sec. 35. Older Adult Services Advisory Committee.
(a) The Older Adult Services Advisory Committee is created
to advise the directors of Aging, Healthcare and Family
Services, and Public Health on all matters related to this Act
and the delivery of services to older adults in general.
(b) The Advisory Committee shall be comprised of the
following:
(1) The Director of Aging or the Director's his or her
designee, who shall serve as chair and shall be an ex
officio and nonvoting member.
(2) The Director of Healthcare and Family Services and

HB3810 - 380 - LRB104 12145 SPS 22244 b
the Director of Public Health or their designees, who
shall serve as vice-chairs and shall be ex officio and
nonvoting members.
(3) One representative each of the Governor's Office,
the Department of Healthcare and Family Services, the
Department of Public Health, the Department of Veterans'
Affairs, the Department of Human Services, the Department
on Aging's Senior Health Insurance Program Department of
Insurance, the Department on Aging, the Department on
Aging's State Long Term Care Ombudsman, the Illinois
Housing Finance Authority, and the Illinois Housing
Development Authority, each of whom shall be selected by
his or her respective director and shall be an ex officio
and nonvoting member.
(4) 31 Thirty members appointed by the Director of
Aging in collaboration with the directors of Public Health
and Healthcare and Family Services, and selected from the
recommendations of statewide associations and
organizations, as follows:
(A) One member representing the Area Agencies on
Aging;
(B) Four members representing nursing homes or
licensed assisted living establishments;
(C) One member representing home health agencies;
(D) One member representing case management
services;

HB3810 - 381 - LRB104 12145 SPS 22244 b
(E) One member representing statewide senior
center associations;
(F) One member representing Community Care Program
homemaker services;
(G) One member representing Community Care Program
adult day services;
(H) One member representing nutrition project
directors;
(I) One member representing hospice programs;
(J) One member representing individuals with
Alzheimer's disease and related dementias;
(K) Two members representing statewide trade or
labor unions;
(L) One advanced practice registered nurse with
experience in gerontological nursing;
(M) One physician specializing in gerontology;
(N) One member representing regional long-term
care ombudsmen;
(O) One member representing municipal, township,
or county officials;
(P) (Blank);
(Q) (Blank);
(R) One member representing a nurse from a
Community Care Program provider the parish nurse
movement;
(S) One member representing pharmacists;

HB3810 - 382 - LRB104 12145 SPS 22244 b
(T) Two members representing statewide
organizations engaging in advocacy or legal
representation on behalf of the senior population;
(U) Two family caregivers;
(V) Two citizen members over the age of 60;
(W) One citizen with knowledge in the area of
gerontology research or health care law;
(X) One representative of health care facilities
licensed under the Hospital Licensing Act; and
(Y) One representative of primary care service
providers; and .
(Z) One member representing townships or county
officials.
The Director of Aging, in collaboration with the Directors
of Public Health and Healthcare and Family Services, may
appoint additional citizen members to the Older Adult Services
Advisory Committee. Each such additional member must be either
an individual age 60 or older or an uncompensated caregiver
for a family member or friend who is age 60 or older.
(c) Voting members of the Advisory Committee shall serve
for a term of 3 years or until a replacement is named. All
members shall be appointed no later than January 1, 2005. Of
the initial appointees, as determined by lot, 10 members shall
serve a term of one year; 10 shall serve for a term of 2 years;
and 12 shall serve for a term of 3 years. Any member appointed
to fill a vacancy occurring prior to the expiration of the term

HB3810 - 383 - LRB104 12145 SPS 22244 b
for which his or her predecessor was appointed shall be
appointed for the remainder of that term. The Advisory
Committee shall meet at least quarterly and may meet more
frequently at the call of the Chair. A simple majority of those
appointed shall constitute a quorum. The affirmative vote of a
majority of those present and voting shall be necessary for
Advisory Committee action. Members of the Advisory Committee
shall receive no compensation for their services.
(d) The Advisory Committee shall have an Executive
Committee comprised of the Chair, the Vice Chairs, and up to 15
members of the Advisory Committee appointed by the Chair who
have demonstrated expertise in developing, implementing, or
coordinating the system restructuring initiatives defined in
Section 25. The Executive Committee shall have responsibility
to oversee and structure the operations of the Advisory
Committee and to create and appoint necessary subcommittees
and subcommittee members. The Advisory Committee's Community
Care Program Medicaid Enrollment Oversight Subcommittee shall
have the membership and powers and duties set forth in Section
4.02 of the Illinois Act on the Aging.
(e) The Advisory Committee shall study and make
recommendations related to the implementation of this Act,
including, but not limited to, system restructuring
initiatives as defined in Section 25 or otherwise related to
this Act.
(Source: P.A. 100-513, eff. 1-1-18; 100-587, eff. 6-4-18;

HB3810 - 384 - LRB104 12145 SPS 22244 b
100-621, eff. 7-20-18; 101-81, eff. 7-12-19.)
(410 ILCS 230/Act rep.)
Section 20-60. The Problem Pregnancy Health Services and
Care Act is repealed.
Section 20-65. The Fish and Aquatic Life Code is amended
by changing Sections 15-5 and 20-5 as follows:
(515 ILCS 5/15-5) (from Ch. 56, par. 15-5)
Sec. 15-5. Commercial fisherman; license requirement.
(a) A "commercial fisherman" is defined as any individual
who uses any of the commercial fishing devices as defined by
this Code for the taking of any aquatic life, except mussels,
protected by the terms of this Code.
(b) All commercial fishermen shall have a commercial
fishing license. In addition to a commercial fishing license,
a commercial fisherman shall also obtain a sport fishing
license. All individuals assisting a licensed commercial
fisherman in taking aquatic life, except mussels, from any
waters of the State must have a commercial fishing license
unless these individuals are under the direct supervision of
and aboard the same watercraft as the licensed commercial
fisherman. An individual assisting a licensed commercial
fisherman must first obtain a sport fishing license.
(c) Notwithstanding any other provision of law to the

HB3810 - 385 - LRB104 12145 SPS 22244 b
contrary, blind residents or residents with a disability may
fish with commercial fishing devices without holding a sports
fishing license. For the purpose of this Section, an
individual is blind or has a disability if that individual has
a Class 2 disability as defined in Section 4A of the Illinois
Identification Card Act. For the purposes of this Section, an
Illinois person with a Disability Identification Card issued
under the Illinois Identification Card Act indicating that the
individual named on the card has a Class 2 disability shall be
adequate documentation of a disability.
(d) Notwithstanding any other provision of law to the
contrary, a veteran who, according to the determination of the
federal Veterans' Administration as certified by the United
States Department of Veterans Veterans' Affairs, is at least
10% disabled with service-related disabilities or in receipt
of total disability pensions may fish with commercial fishing
devices without holding a sports fishing license during those
periods of the year that it is lawful to fish with commercial
fishing devices, if the respective disabilities do not prevent
the veteran from fishing in a manner that is safe to him or
herself and others.
(e) A "Lake Michigan commercial fisherman" is defined as
an individual who resides in this State or an Illinois
corporation who uses any of the commercial fishing devices as
defined by this Code for the taking of aquatic life, except
mussels, protected by the terms of this Code.

HB3810 - 386 - LRB104 12145 SPS 22244 b
(f) For purposes of this Section, an act or omission that
constitutes a violation committed by an officer, employee, or
agent of a corporation shall be deemed the act or omission of
the corporation.
(Source: P.A. 98-336, eff. 1-1-14; 98-898, eff. 1-1-15;
99-143, eff. 7-27-15.)
(515 ILCS 5/20-5) (from Ch. 56, par. 20-5)
Sec. 20-5. Necessity of license; exemptions.
(a) Any person taking or attempting to take any fish,
including minnows for commercial purposes, turtles, mussels,
crayfish, or frogs by any means whatever in any waters or lands
wholly or in part within the jurisdiction of the State,
including that part of Lake Michigan under the jurisdiction of
this State, shall first obtain a license to do so, and shall do
so only during the respective periods of the year when it shall
be lawful as provided in this Code. Individuals under 16,
blind residents or residents with a disability, or individuals
fishing at fee fishing areas licensed by the Department,
however, may fish with sport fishing devices without being
required to have a license. For the purpose of this Section an
individual is blind or has a disability if that individual has
a Class 2 disability as defined in Section 4A of the Illinois
Identification Card Act. For purposes of this Section an
Illinois Person with a Disability Identification Card issued
under the Illinois Identification Card Act indicating that the

HB3810 - 387 - LRB104 12145 SPS 22244 b
individual named on the card has a Class 2 disability shall be
adequate documentation of a disability.
(b) A courtesy non-resident sport fishing license or stamp
may be issued at the discretion of the Director, without fee,
to (i) any individual officially employed in the wildlife and
fish or conservation department of another state or of the
United States who is within the State to assist or consult or
cooperate with the Director or (ii) the officials of other
states, the United States, foreign countries, or officers or
representatives of conservation organizations or publications
while in the State as guests of the Governor or Director.
(c) The Director may issue special fishing permits without
cost to groups of hospital patients or to individuals with
disabilities for use on specified dates in connection with
supervised fishing for therapy.
(d) Veterans who, according to the determination of the
Veterans' Administration as certified by the United States
Department of Veterans Veterans' Affairs, are at least 10%
disabled with service-related disabilities or in receipt of
total disability pensions may fish with sport fishing devices
during those periods of the year it is lawful to do so without
being required to have a license, on the condition that their
respective disabilities do not prevent them from fishing in a
manner which is safe to themselves and others.
(e) Each year the Director may designate a period, not to
exceed 4 days in duration, when sport fishermen may fish

HB3810 - 388 - LRB104 12145 SPS 22244 b
waters wholly or in part within the jurisdiction of the State,
including that part of Lake Michigan under the jurisdiction of
the State, and not be required to obtain the license or stamp
required by subsection (a) of this Section, Section 20-10 or
subsection (a) of Section 20-55. The term of any such period
shall be established by administrative rule. This subsection
shall not apply to commercial fishing.
(f) The Director may issue special fishing permits without
cost for a group event, restricted to specific dates and
locations if it is determined by the Department that the event
is beneficial in promoting sport fishing in Illinois.
(Source: P.A. 99-143, eff. 7-27-15.)
Section 20-70. The Wildlife Code is amended by changing
Section 3.1-2 as follows:
(520 ILCS 5/3.1-2) (from Ch. 61, par. 3.1-2)
Sec. 3.1-2. Veterans who, according to the determination
of the Veterans' Administration as certified by the United
States Department of Veterans Veterans' Affairs, are at least
10% disabled with service-related disabilities or in receipt
of total disability pensions and former prisoners of war may
hunt and trap any of the species protected by Section 2.2,
during such times, with such devices and by such methods as are
permitted by this Act, without procuring hunting and trapping
licenses, State Habitat Stamps, and State Waterfowl Stamps on

HB3810 - 389 - LRB104 12145 SPS 22244 b
the condition that their respective disabilities do not
prevent them from hunting and trapping in a manner which is
safe to themselves and others.
(Source: P.A. 102-524, eff. 8-20-21; 102-837, eff. 5-13-22.)
Section 99. Effective date. This Act takes effect upon
becoming law.
HB3810 - 390 - LRB104 12145 SPS 22244 b
INDEX
Statutes amended in order of appearance
5 ILCS 365/2 from Ch. 127, par. 352
5 ILCS 365/4 from Ch. 127, par. 354
5 ILCS 365/6 from Ch. 127, par. 356
5 ILCS 365/7 from Ch. 127, par. 357
5 ILCS 365/8 from Ch. 127, par. 358
5 ILCS 365/9 from Ch. 127, par. 359
20 ILCS 605/605-328
20 ILCS 700/1004 from Ch. 127, par. 3701-4
20 ILCS 5060/5
20 ILCS 5060/15 rep.
30 ILCS 105/5.270 from Ch. 127, par. 141.270
30 ILCS 105/5.637 rep.
30 ILCS 105/5.706 rep.
30 ILCS 105/5.728 rep.
30 ILCS 105/5.869 rep.
30 ILCS 105/5.878 rep.
30 ILCS 186/Act rep.
105 ILCS 124/Act rep.
215 ILCS 5/511.111 from Ch. 73, par. 1065.58-111
215 ILCS 5/513b6
305 ILCS 5/5C-7 from Ch. 23, par. 5C-7
305 ILCS 5/12-4.50
305 ILCS 5/12-10.6a rep.
HB3810 - 391 - LRB104 12145 SPS 22244 b
625 ILCS 5/2-119 from Ch. 95 1/2, par. 2-119
625 ILCS 5/6-118
805 ILCS 8/5-6 rep.
820 ILCS 175/80
820 ILCS 405/1403 from Ch. 48, par. 553
30 ILCS 105/5.239 rep.
30 ILCS 105/6z-16 rep.
35 ILCS 105/9
35 ILCS 110/9
35 ILCS 115/9 from Ch. 120, par. 439.109
35 ILCS 120/3
65 ILCS 5/11-74.4-3 from Ch. 24, par. 11-74.4-3
65 ILCS 5/11-74.4-3.5
65 ILCS 5/11-74.4-4 from Ch. 24, par. 11-74.4-4
65 ILCS 5/11-74.4-5 from Ch. 24, par. 11-74.4-5
65 ILCS 5/11-74.4-7 from Ch. 24, par. 11-74.4-7
65 ILCS 5/11-74.4-8 from Ch. 24, par. 11-74.4-8
65 ILCS 5/11-74.4-8a rep.
30 ILCS 105/5.565
30 ILCS 105/5.746
30 ILCS 105/5.770
30 ILCS 105/5.835
30 ILCS 105/5.841
30 ILCS 105/5.842
30 ILCS 105/5.846
30 ILCS 105/5.847
HB3810 - 392 - LRB104 12145 SPS 22244 b
30 ILCS 105/5.848
30 ILCS 105/5.853
30 ILCS 105/5.877
30 ILCS 105/5.880
30 ILCS 105/5.909
30 ILCS 105/5.910
30 ILCS 105/5.579 rep.
30 ILCS 105/5.585 rep.
625 ILCS 5/3-610.1
625 ILCS 5/3-652
625 ILCS 5/3-685
625 ILCS 5/3-694
625 ILCS 5/3-699
625 ILCS 5/3-699.1
625 ILCS 5/3-699.4
625 ILCS 5/3-699.5
625 ILCS 5/3-699.8
625 ILCS 5/3-699.9
625 ILCS 5/3-699.10
625 ILCS 5/3-699.14
625 ILCS 5/3-636 rep.
625 ILCS 5/3-637 rep.
625 ILCS 5/3-654 rep.
625 ILCS 5/3-662 rep.
5 ILCS 412/5-20
5 ILCS 412/5-30
HB3810 - 393 - LRB104 12145 SPS 22244 b
15 ILCS 20/50-5
20 ILCS 2305/8 rep.
20 ILCS 2705/2705-200 was 20 ILCS 2705/49.16
30 ILCS 105/8j rep.
105 ILCS 5/13-44.4 from Ch. 122, par. 13-44.4
105 ILCS 5/2-3.136 rep.
110 ILCS 49/15
110 ILCS 335/Act rep.
305 ILCS 5/11-5.2
320 ILCS 42/35
410 ILCS 230/Act rep.
515 ILCS 5/15-5 from Ch. 56, par. 15-5
515 ILCS 5/20-5 from Ch. 56, par. 20-5
520 ILCS 5/3.1-2 from Ch. 61, par. 3.1-2