Bill Text: IL HB3817 | 2023-2024 | 103rd General Assembly | Chaptered

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Bill Title: Establishes the FY 2024 Budget Implementation Act. Makes changes in State programs necessary to implement the State budget for Fiscal Year 2024. Effective immediately, except that some provisions take effect on other specified dates.

Spectrum: Partisan Bill (Democrat 19-0)

Status: (Passed) 2023-06-07 - Public Act . . . . . . . . . 103-0008 [HB3817 Detail]

Download: Illinois-2023-HB3817-Chaptered.html

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Public Act 103-0008
HB3817 Enrolled LRB103 30519 DTM 56952 b
AN ACT concerning State government.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
ARTICLE 1.
Section 1-1. Short Title. This Act may be cited as the FY
2024 Budget Implementation Act.
Section 1-5. Purpose. It is the purpose of this Act to make
changes in State programs that are necessary to implement the
State budget for Fiscal Year 2024.
ARTICLE 3.
Section 3-5. Short title. This Article may be cited as the
Council of State Governments Act. As used in this Article,
"this Act" refers to this Article.
Section 3-10. Participation in Council of State
Governments. The majority and minority leadership of the
Senate and the House of Representatives, as well as members of
appropriate legislative committees and commissions, as
determined by such leadership, may annually attend appropriate
meetings of the Council of State Governments as

representatives of the General Assembly of the State of
Illinois and may pay such annual membership fee as may be
required to maintain membership in that organization.
ARTICLE 5.
Section 5-5. The State Employees Group Insurance Act of
1971 is amended by changing Sections 6.9 and 6.10 as follows:
(5 ILCS 375/6.9)
Sec. 6.9. Health benefits for community college benefit
recipients and community college dependent beneficiaries.
(a) Purpose. It is the purpose of this amendatory Act of
1997 to establish a uniform program of health benefits for
community college benefit recipients and their dependent
beneficiaries under the administration of the Department of
Central Management Services.
(b) Creation of program. Beginning July 1, 1999, the
Department of Central Management Services shall be responsible
for administering a program of health benefits for community
college benefit recipients and community college dependent
beneficiaries under this Section. The State Universities
Retirement System and the boards of trustees of the various
community college districts shall cooperate with the
Department in this endeavor.
(c) Eligibility. All community college benefit recipients

and community college dependent beneficiaries shall be
eligible to participate in the program established under this
Section, without any interruption or delay in coverage or
limitation as to pre-existing medical conditions. Eligibility
to participate shall be determined by the State Universities
Retirement System. Eligibility information shall be
communicated to the Department of Central Management Services
in a format acceptable to the Department.
Eligible community college benefit recipients may enroll
or re-enroll in the program of health benefits established
under this Section during any applicable annual open
enrollment period and as otherwise permitted by the Department
of Central Management Services. A community college benefit
recipient shall not be deemed ineligible to participate solely
by reason of the community college benefit recipient having
made a previous election to disenroll or otherwise not
participate in the program of health benefits.
(d) Coverage. The health benefit coverage provided under
this Section shall be a program of health, dental, and vision
benefits.
The program of health benefits under this Section may
include any or all of the benefit limitations, including but
not limited to a reduction in benefits based on eligibility
for federal Medicare benefits, that are provided under
subsection (a) of Section 6 of this Act for other health
benefit programs under this Act.

(e) Insurance rates and premiums. The Director shall
determine the insurance rates and premiums for community
college benefit recipients and community college dependent
beneficiaries and shall present to the State Universities
Retirement System, by April 15 of each calendar year, the
rate-setting methodology (including, but not limited to,
utilization levels and costs) used to determine the insurance
rates and premiums. Rates and premiums may be based in part on
age and eligibility for federal Medicare coverage. The
Director shall also determine premiums that will allow for the
establishment of an actuarially sound reserve for this
program.
The cost of health benefits under the program shall be
paid as follows:
(1) For a community college benefit recipient, up to
75% of the total insurance rate shall be paid from the
Community College Health Insurance Security Fund.
(2) The balance of the rate of insurance, including
the entire premium for any coverage for community college
dependent beneficiaries that has been elected, shall be
paid by deductions authorized by the community college
benefit recipient to be withheld from his or her monthly
annuity or benefit payment from the State Universities
Retirement System; except that (i) if the balance of the
cost of coverage exceeds the amount of the monthly annuity
or benefit payment, the difference shall be paid directly

to the State Universities Retirement System by the
community college benefit recipient, and (ii) all or part
of the balance of the cost of coverage may, at the option
of the board of trustees of the community college
district, be paid to the State Universities Retirement
System by the board of the community college district from
which the community college benefit recipient retired. The
State Universities Retirement System shall promptly
deposit all moneys withheld by or paid to it under this
subdivision (e)(2) into the Community College Health
Insurance Security Fund. These moneys shall not be
considered assets of the State Universities Retirement
System.
(f) Financing. All revenues arising from the
administration of the health benefit program established under
this Section shall be deposited into the Community College
Health Insurance Security Fund, which is hereby created as a
nonappropriated trust fund to be held outside the State
Treasury, with the State Treasurer as custodian. Any interest
earned on moneys in the Community College Health Insurance
Security Fund shall be deposited into the Fund.
Moneys in the Community College Health Insurance Security
Fund shall be used only to pay the costs of the health benefit
program established under this Section, including associated
administrative costs and the establishment of a program
reserve. Beginning January 1, 1999, the Department of Central

Management Services may make expenditures from the Community
College Health Insurance Security Fund for those costs.
(g) Contract for benefits. The Director shall by contract,
self-insurance, or otherwise make available the program of
health benefits for community college benefit recipients and
their community college dependent beneficiaries that is
provided for in this Section. The contract or other
arrangement for the provision of these health benefits shall
be on terms deemed by the Director to be in the best interest
of the State of Illinois and the community college benefit
recipients based on, but not limited to, such criteria as
administrative cost, service capabilities of the carrier or
other contractor, and the costs of the benefits.
(h) Continuation of program. It is the intention of the
General Assembly that the program of health benefits provided
under this Section be maintained on an ongoing, affordable
basis. The program of health benefits provided under this
Section may be amended by the State and is not intended to be a
pension or retirement benefit subject to protection under
Article XIII, Section 5 of the Illinois Constitution.
(i) Other health benefit plans. A health benefit plan
provided by a community college district (other than a
community college district subject to Article VII of the
Public Community College Act) under the terms of a collective
bargaining agreement in effect on or prior to the effective
date of this amendatory Act of 1997 shall continue in force

according to the terms of that agreement, unless otherwise
mutually agreed by the parties to that agreement and the
affected retiree. A community college benefit recipient or
community college dependent beneficiary whose coverage under
such a plan expires shall be eligible to begin participating
in the program established under this Section without any
interruption or delay in coverage or limitation as to
pre-existing medical conditions.
This Act does not prohibit any community college district
from offering additional health benefits for its retirees or
their dependents or survivors.
(j) Committee. A Community College Insurance Program
Committee shall be established and shall consist of the
following 7 members who are appointed by the Governor: 2
members who represent organized labor and are each members of
different unions; one member who represents community college
retirees; one member who represents community college
trustees; one member who represents community college
presidents; one member who represents the Illinois Community
College Board; and one ex officio member who represents the
State Universities Retirement System. The Department of
Central Management Services shall provide administrative
support to the Committee. The Committee shall convene at least
4 times each year and shall review and make recommendations on
program contribution rates once the program is forecasted to
have satisfied the outstanding program debt existing on June

30, 2023 and is operating on a no-hold payment cycle.
(Source: P.A. 100-1017, eff. 8-21-18.)
(5 ILCS 375/6.10)
Sec. 6.10. Contributions to the Community College Health
Insurance Security Fund.
(a) Beginning January 1, 1999 and through June 30, 2023,
every active contributor of the State Universities Retirement
System (established under Article 15 of the Illinois Pension
Code) who (1) is a full-time employee of a community college
district (other than a community college district subject to
Article VII of the Public Community College Act) or an
association of community college boards and (2) is not an
employee as defined in Section 3 of this Act shall make
contributions toward the cost of community college annuitant
and survivor health benefits at the rate of 0.50% of salary.
Beginning July 1, 2023 and through June 30, 2024, the
contribution rate shall be 0.75% of salary. Beginning July 1,
2024 and through June 30, 2026, the contribution rate shall be
a percentage of salary to be determined by the Department of
Central Management Services, which in each fiscal year shall
not exceed a 0.1 percentage point increase in the amount of
salary actually required to be contributed for the previous
fiscal year. Beginning July 1, 2026, the contribution rate
shall be a percentage of salary to be determined by the
Department of Central Management Services, which in each

fiscal year shall not exceed 105% of the percentage of salary
actually required to be contributed for the previous fiscal
year.
These contributions shall be deducted by the employer and
paid to the State Universities Retirement System as service
agent for the Department of Central Management Services. The
System may use the same processes for collecting the
contributions required by this subsection that it uses to
collect the contributions received from those employees under
Section 15-157 of the Illinois Pension Code. An employer may
agree to pick up or pay the contributions required under this
subsection on behalf of the employee; such contributions shall
be deemed to have been paid by the employee.
The State Universities Retirement System shall promptly
deposit all moneys collected under this subsection (a) into
the Community College Health Insurance Security Fund created
in Section 6.9 of this Act. The moneys collected under this
Section shall be used only for the purposes authorized in
Section 6.9 of this Act and shall not be considered to be
assets of the State Universities Retirement System.
Contributions made under this Section are not transferable to
other pension funds or retirement systems and are not
refundable upon termination of service.
(b) Beginning January 1, 1999 and through June 30, 2023,
every community college district (other than a community
college district subject to Article VII of the Public

Community College Act) or association of community college
boards that is an employer under the State Universities
Retirement System shall contribute toward the cost of the
community college health benefits provided under Section 6.9
of this Act an amount equal to 0.50% of the salary paid to its
full-time employees who participate in the State Universities
Retirement System and are not members as defined in Section 3
of this Act. Beginning July 1, 2023 and through June 30, 2024,
the contribution rate shall be 0.75% of the salary. Beginning
July 1, 2024 and through June 30, 2026, the contribution rate
shall be a percentage of salary to be determined by the
Department of Central Management Services, which in each
fiscal year shall not exceed a 0.1 percentage point increase
in the amount of salary actually required to be contributed
for the previous fiscal year. Beginning July 1, 2026, the
contribution rate shall be a percentage of salary to be
determined by the Department of Central Management Services,
which in each fiscal year shall not exceed 105% of the
percentage of salary actually required to be contributed for
the previous fiscal year.
These contributions shall be paid by the employer to the
State Universities Retirement System as service agent for the
Department of Central Management Services. The System may use
the same processes for collecting the contributions required
by this subsection that it uses to collect the contributions
received from those employers under Section 15-155 of the

Illinois Pension Code.
The State Universities Retirement System shall promptly
deposit all moneys collected under this subsection (b) into
the Community College Health Insurance Security Fund created
in Section 6.9 of this Act. The moneys collected under this
Section shall be used only for the purposes authorized in
Section 6.9 of this Act and shall not be considered to be
assets of the State Universities Retirement System.
Contributions made under this Section are not transferable to
other pension funds or retirement systems and are not
refundable upon termination of service.
The Department of Central Management Services, or any
successor agency designated to procure healthcare contracts
pursuant to this Act, is authorized to establish funds,
separate accounts provided by any bank or banks as defined by
the Illinois Banking Act, or separate accounts provided by any
savings and loan association or associations as defined by the
Illinois Savings and Loan Act of 1985 to be held by the
Director, outside the State treasury, for the purpose of
receiving the transfer of moneys from the Community College
Health Insurance Security Fund. The Department may promulgate
rules further defining the methodology for the transfers. Any
interest earned by moneys in the funds or accounts shall inure
to the Community College Health Insurance Security Fund. The
transferred moneys, and interest accrued thereon, shall be
used exclusively for transfers to administrative service

organizations or their financial institutions for payments of
claims to claimants and providers under the self-insurance
health plan. The transferred moneys, and interest accrued
thereon, shall not be used for any other purpose including,
but not limited to, reimbursement of administration fees due
the administrative service organization pursuant to its
contract or contracts with the Department.
(c) On or before November 15 of each year, the Board of
Trustees of the State Universities Retirement System shall
certify to the Governor, the Director of Central Management
Services, and the State Comptroller its estimate of the total
amount of contributions to be paid under subsection (a) of
this Section for the next fiscal year. Beginning in fiscal
year 2008, the amount certified shall be decreased or
increased each year by the amount that the actual active
employee contributions either fell short of or exceeded the
estimate used by the Board in making the certification for the
previous fiscal year. The State Universities Retirement System
shall calculate the amount of actual active employee
contributions in fiscal years 1999 through 2005. Based upon
this calculation, the fiscal year 2008 certification shall
include an amount equal to the cumulative amount that the
actual active employee contributions either fell short of or
exceeded the estimate used by the Board in making the
certification for those fiscal years. The certification shall
include a detailed explanation of the methods and information

that the Board relied upon in preparing its estimate. As soon
as possible after the effective date of this Section, the
Board shall submit its estimate for fiscal year 1999.
On or after the effective date of the changes made to this
Section by this amendatory Act of the 103rd General Assembly,
but no later than June 30, 2023, the Board shall recalculate
and recertify to the Governor, the Director of Central
Management Services, and the State Comptroller its estimate of
the total amount of contributions to be paid under subsection
(a) for State fiscal year 2024, taking into account the
changes in required employee contributions made by this
amendatory Act of the 103rd General Assembly.
(d) Beginning in fiscal year 1999, on the first day of each
month, or as soon thereafter as may be practical, the State
Treasurer and the State Comptroller shall transfer from the
General Revenue Fund to the Community College Health Insurance
Security Fund 1/12 of the annual amount appropriated for that
fiscal year to the State Comptroller for deposit into the
Community College Health Insurance Security Fund under Section
1.4 of the State Pension Funds Continuing Appropriation Act.
(e) Except where otherwise specified in this Section, the
definitions that apply to Article 15 of the Illinois Pension
Code apply to this Section.
(Source: P.A. 98-488, eff. 8-16-13.)
Section 5-15. The State Treasurer Act is amended by

changing Section 16.8 as follows:
(15 ILCS 505/16.8)
Sec. 16.8. Illinois Higher Education Savings Program.
(a) Definitions. As used in this Section:
"Beneficiary" means an eligible child named as a recipient
of seed funds.
"Eligible child" means a child born or adopted after
December 31, 2022, to a parent who is a resident of Illinois at
the time of the birth or adoption, as evidenced by
documentation received by the Treasurer from the Department of
Revenue, the Department of Public Health, or another State or
local government agency.
"Eligible educational institution" means institutions that
are described in Section 1001 of the federal Higher Education
Act of 1965 that are eligible to participate in Department of
Education student aid programs.
"Fund" means the Illinois Higher Education Savings Program
Fund.
"Omnibus account" means the pooled collection of seed
funds owned and managed by the State Treasurer in the College
Savings Pool under this Act.
"Program" means the Illinois Higher Education Savings
Program.
"Qualified higher education expense" means the following:
(i) tuition, fees, and the costs of books, supplies, and

equipment required for enrollment or attendance at an eligible
educational institution; (ii) expenses for special needs
services, in the case of a special needs beneficiary, which
are incurred in connection with such enrollment or attendance;
(iii) certain expenses for the purchase of computer or
peripheral equipment, computer software, or Internet access
and related services as defined under Section 529 of the
Internal Revenue Code; (iv) room and board expenses incurred
while attending an eligible educational institution at least
half-time; (v) expenses for fees, books, supplies, and
equipment required for the participation of a designated
beneficiary in an apprenticeship program registered and
certified with the Secretary of Labor under the National
Apprenticeship Act (29 U.S.C. 50); and (vi) amounts paid as
principal or interest on any qualified education loan of the
designated beneficiary or a sibling of the designated
beneficiary, as allowed under Section 529 of the Internal
Revenue Code.
"Seed funds" means the deposit made by the State Treasurer
into the Omnibus Accounts for Program beneficiaries.
(b) Program established. The State Treasurer shall
establish the Illinois Higher Education Savings Program as a
part of the College Savings Pool under Section 16.5 of this
Act, subject to appropriation by the General Assembly. The
State Treasurer shall administer the Program for the purposes
of expanding access to higher education through savings.

(c) Program enrollment. The State Treasurer shall enroll
all eligible children in the Program beginning in 2023, after
receiving records of recent births, adoptions, or dependents
from the Department of Revenue, the Department of Public
Health, or another State or local government agency designated
by the Treasurer. Notwithstanding any court order which would
otherwise prevent the release of information, the Department
of Public Health is authorized to release the information
specified under this subsection (c) to the State Treasurer for
the purposes of the Program established under this Section.
(1) Beginning in 2021, the Department of Public Health
shall provide the State Treasurer with information on
recent Illinois births and adoptions including, but not
limited to: the full name, residential address, birth
date, and birth record number of the child and the full
name and residential address of the child's parent or
legal guardian for the purpose of enrolling eligible
children in the Program. This data shall be provided to
the State Treasurer by the Department of Public Health on
a quarterly basis, no later than 30 days after the end of
each quarter, or some other date and frequency as mutually
agreed to by the State Treasurer and the Department of
Public Health.
(1.5) Beginning in 2021, the Department of Revenue
shall provide the State Treasurer with information on tax
filers claiming dependents or the adoption tax credit

including, but not limited to: the full name, residential
address, email address, phone number, birth date, and
social security number or taxpayer identification number
of the dependent child and of the child's parent or legal
guardian for the purpose of enrolling eligible children in
the Program. This data shall be provided to the State
Treasurer by the Department of Revenue on at least an
annual basis, by July 1 of each year or another date
jointly determined by the State Treasurer and the
Department of Revenue. Notwithstanding anything to the
contrary contained within this paragraph (2), the
Department of Revenue shall not be required to share any
information that would be contrary to federal law,
regulation, or Internal Revenue Service Publication 1075.
(2) The State Treasurer shall ensure the security and
confidentiality of the information provided by the
Department of Revenue, the Department of Public Health, or
another State or local government agency, and it shall not
be subject to release under the Freedom of Information
Act.
(3) Information provided under this Section shall only
be used by the State Treasurer for the Program and shall
not be used for any other purpose.
(4) The State Treasurer and any vendors working on the
Program shall maintain strict confidentiality of any
information provided under this Section, and shall

promptly provide written or electronic notice to the
providing agency of any security breach. The providing
State or local government agency shall remain the sole and
exclusive owner of information provided under this
Section.
(d) Seed funds. After receiving information on recent
births, adoptions, or dependents from the Department of
Revenue, the Department of Public Health, or another State or
local government agency, the State Treasurer shall make
deposits into an omnibus account on behalf of eligible
children. The State Treasurer shall be the owner of the
omnibus accounts.
(1) Deposit amount. The seed fund deposit for each
eligible child shall be in the amount of $50. This amount
may be increased by the State Treasurer by rule. The State
Treasurer may use or deposit funds appropriated by the
General Assembly together with moneys received as gifts,
grants, or contributions into the Fund. If insufficient
funds are available in the Fund, the State Treasurer may
reduce the deposit amount or forego deposits.
(2) Use of seed funds. Seed funds, including any
interest, dividends, and other earnings accrued, will be
eligible for use by a beneficiary for qualified higher
education expenses if:
(A) the parent or guardian of the eligible child
claimed the seed funds for the beneficiary by the

beneficiary's 10th birthday;
(B) the beneficiary has completed secondary
education or has reached the age of 18; and
(C) the beneficiary is currently a resident of the
State of Illinois. Non-residents are not eligible to
claim or use seed funds.
(3) Notice of seed fund availability. The State
Treasurer shall make a good faith effort to notify
beneficiaries and their parents or legal guardians of the
seed funds' availability and the deadline to claim such
funds.
(4) Unclaimed seed funds. Seed funds and any interest
earnings that are unclaimed by the beneficiary's 10th
birthday or unused by the beneficiary's 26th birthday will
be considered forfeited. Unclaimed and unused seed funds
and any interest earnings will remain in the omnibus
account for future beneficiaries.
(e) Financial education. The State Treasurer may develop
educational materials that support the financial literacy of
beneficiaries and their legal guardians, and may do so in
collaboration with State and federal agencies, including, but
not limited to, the Illinois State Board of Education and
existing nonprofit agencies with expertise in financial
literacy and education.
(f) Supplementary deposits and partnerships. The State
Treasurer may make supplementary deposits to children in

financially insecure households if sufficient funds are
available. Furthermore, the State Treasurer may develop
partnerships with private, nonprofit, or governmental
organizations to provide additional savings incentives,
including conditional cash transfers or matching contributions
that provide a savings incentive based on specific actions
taken or other criteria.
(g) Illinois Higher Education Savings Program Fund. The
Illinois Higher Education Savings Program Fund is hereby
established as a special fund in the State treasury. The Fund
shall be the official repository of all contributions,
appropriated funds, interest, and dividend payments, gifts, or
other financial assets received by the State Treasurer in
connection with the operation of the Program or related
partnerships. All such moneys shall be deposited into in the
Fund and held by the State Treasurer as custodian thereof. The
State Treasurer may accept gifts, grants, awards, matching
contributions, interest income, and appropriated funds from
individuals, businesses, governments, and other third-party
sources to implement the Program on terms that the Treasurer
deems advisable. All interest or other earnings accruing or
received on amounts in the Illinois Higher Education Savings
Program Fund shall be credited to and retained by the Fund and
used for the benefit of the Program. Assets of the Fund must at
all times be preserved, invested, and expended only for the
purposes of the Program and must be held for the benefit of the

beneficiaries. Assets may not be transferred or used by the
State or the State Treasurer for any purposes other than the
purposes of the Program. In addition, no moneys, interest, or
other earnings paid into the Fund shall be used, temporarily
or otherwise, for inter-fund borrowing or be otherwise used or
appropriated except as expressly authorized by this Act.
Notwithstanding the requirements of this subsection (g),
amounts in the Fund may be used by the State Treasurer to pay
the administrative costs of the Program.
(g-5) Fund deposits and payments. On July 15 of each year,
beginning July 15, 2023, or as soon thereafter as practical,
the State Comptroller shall direct and the State Treasurer
shall transfer the sum of $2,500,000, or the amount that is
appropriated annually by the General Assembly, whichever is
greater, from the General Revenue Fund to the Illinois Higher
Education Savings Program Fund to be used for the
administration and operation of the Program.
(h) Audits and reports. The State Treasurer shall include
the Illinois Higher Education Savings Program as part of the
audit of the College Savings Pool described in Section 16.5.
The State Treasurer shall annually prepare a report that
includes a summary of the Program operations for the preceding
fiscal year, including the number of children enrolled in the
Program, the total amount of seed fund deposits, the rate of
seed deposits claimed, and, to the extent data is reported and
available, the racial, ethnic, socioeconomic, and geographic

data of beneficiaries and of children in financially insecure
households who may receive automatic bonus deposits. Such
other information that is relevant to make a full disclosure
of the operations of the Program and Fund may also be reported.
The report shall be made available on the Treasurer's website
by January 31 each year, starting in January of 2024. The State
Treasurer may include the Program in other reports as
warranted.
(i) Rules. The State Treasurer may adopt rules necessary
to implement this Section.
(Source: P.A. 101-466, eff. 1-1-20; 102-129, eff. 7-23-21;
102-558, eff. 8-20-21; 102-1047, eff. 1-1-23.)
Section 5-16. The Community Development Loan Guarantee Act
is amended by changing Section 30-35 and by adding Section
30-36 as follows:
(15 ILCS 516/30-35)
Sec. 30-35. Limitations on funding. The State Treasurer
may allocate use up to $10,000,000 of investment earnings each
year for the Loan Guarantee Program, provided that no more
than $50,000,000 may be used for guaranteeing loans at any
given time. The State Treasurer shall make the allocation to
the Loan Guarantee Administrative Trust Fund prior to
allocating interest from the gross earnings of the State
investment portfolio.

(Source: P.A. 101-657, eff. 3-23-21.)
(15 ILCS 516/30-36 new)
Sec. 30-36. Loan Guarantee Administrative Trust Fund. The
Loan Guarantee Administrative Trust Fund is created as a
nonappropriated trust fund within the State treasury. Moneys
in the Fund may be used by the State Treasurer to guarantee
loans and to cover administrative expenses related to the
Program. The Fund may receive any grants or other moneys
designated for administrative purposes from the State, from
any unit of federal, State, or local government, or from any
other person, firm, partnership, or corporation.
Section 5-17. The Substance Use Disorder Act is amended by
changing Section 5-10 as follows:
(20 ILCS 301/5-10)
Sec. 5-10. Functions of the Department.
(a) In addition to the powers, duties and functions vested
in the Department by this Act, or by other laws of this State,
the Department shall carry out the following activities:
(1) Design, coordinate and fund comprehensive
community-based and culturally and gender-appropriate
services throughout the State. These services must include
prevention, early intervention, treatment, and other
recovery support services for substance use disorders that

are accessible and address addresses the needs of at-risk
individuals and their families.
(2) Act as the exclusive State agency to accept,
receive and expend, pursuant to appropriation, any public
or private monies, grants or services, including those
received from the federal government or from other State
agencies, for the purpose of providing prevention, early
intervention, treatment, and other recovery support
services for substance use disorders.
(2.5) In partnership with the Department of Healthcare
and Family Services, act as one of the principal State
agencies for the sole purpose of calculating the
maintenance of effort requirement under Section 1930 of
Title XIX, Part B, Subpart II of the Public Health Service
Act (42 U.S.C. 300x-30) and the Interim Final Rule (45 CFR
96.134).
(3) Coordinate a statewide strategy for the
prevention, early intervention, treatment, and recovery
support of substance use disorders. This strategy shall
include the development of a comprehensive plan, submitted
annually with the application for federal substance use
disorder block grant funding, for the provision of an
array of such services. The plan shall be based on local
community-based needs and upon data including, but not
limited to, that which defines the prevalence of and costs
associated with substance use disorders. This

comprehensive plan shall include identification of
problems, needs, priorities, services and other pertinent
information, including the needs of minorities and other
specific priority populations in the State, and shall
describe how the identified problems and needs will be
addressed. For purposes of this paragraph, the term
"minorities and other specific priority populations" may
include, but shall not be limited to, groups such as
women, children, intravenous drug users, persons with AIDS
or who are HIV infected, veterans, African-Americans,
Puerto Ricans, Hispanics, Asian Americans, the elderly,
persons in the criminal justice system, persons who are
clients of services provided by other State agencies,
persons with disabilities and such other specific
populations as the Department may from time to time
identify. In developing the plan, the Department shall
seek input from providers, parent groups, associations and
interested citizens.
The plan developed under this Section shall include an
explanation of the rationale to be used in ensuring that
funding shall be based upon local community needs,
including, but not limited to, the incidence and
prevalence of, and costs associated with, substance use
disorders, as well as upon demonstrated program
performance.
The plan developed under this Section shall also

contain a report detailing the activities of and progress
made through services for the care and treatment of
substance use disorders among pregnant women and mothers
and their children established under subsection (j) of
Section 35-5.
As applicable, the plan developed under this Section
shall also include information about funding by other
State agencies for prevention, early intervention,
treatment, and other recovery support services.
(4) Lead, foster and develop cooperation, coordination
and agreements among federal and State governmental
agencies and local providers that provide assistance,
services, funding or other functions, peripheral or
direct, in the prevention, early intervention, treatment,
and recovery support for substance use disorders. This
shall include, but shall not be limited to, the following:
(A) Cooperate with and assist other State
agencies, as applicable, in establishing and
conducting substance use disorder services among the
populations they respectively serve.
(B) Cooperate with and assist the Illinois
Department of Public Health in the establishment,
funding and support of programs and services for the
promotion of maternal and child health and the
prevention and treatment of infectious diseases,
including but not limited to HIV infection, especially

with respect to those persons who are high risk due to
intravenous injection of illegal drugs, or who may
have been sexual partners of these individuals, or who
may have impaired immune systems as a result of a
substance use disorder.
(C) Supply to the Department of Public Health and
prenatal care providers a list of all providers who
are licensed to provide substance use disorder
treatment for pregnant women in this State.
(D) Assist in the placement of child abuse or
neglect perpetrators (identified by the Illinois
Department of Children and Family Services (DCFS)) who
have been determined to be in need of substance use
disorder treatment pursuant to Section 8.2 of the
Abused and Neglected Child Reporting Act.
(E) Cooperate with and assist DCFS in carrying out
its mandates to:
(i) identify substance use disorders among its
clients and their families; and
(ii) develop services to deal with such
disorders.
These services may include, but shall not be limited
to, programs to prevent or treat substance use
disorders with DCFS clients and their families,
identifying child care needs within such treatment,
and assistance with other issues as required.

(F) Cooperate with and assist the Illinois
Criminal Justice Information Authority with respect to
statistical and other information concerning the
incidence and prevalence of substance use disorders.
(G) Cooperate with and assist the State
Superintendent of Education, boards of education,
schools, police departments, the Illinois State
Police, courts and other public and private agencies
and individuals in establishing prevention programs
statewide and preparing curriculum materials for use
at all levels of education.
(H) Cooperate with and assist the Illinois
Department of Healthcare and Family Services in the
development and provision of services offered to
recipients of public assistance for the treatment and
prevention of substance use disorders.
(I) (Blank).
(5) From monies appropriated to the Department from
the Drunk and Drugged Driving Prevention Fund, reimburse
DUI evaluation and risk education programs licensed by the
Department for providing indigent persons with free or
reduced-cost evaluation and risk education services
relating to a charge of driving under the influence of
alcohol or other drugs.
(6) Promulgate regulations to identify and disseminate
best practice guidelines that can be utilized by publicly

and privately funded programs as well as for levels of
payment to government funded programs that provide
prevention, early intervention, treatment, and other
recovery support services for substance use disorders and
those services referenced in Sections 15-10 and 40-5.
(7) In consultation with providers and related trade
associations, specify a uniform methodology for use by
funded providers and the Department for billing and
collection and dissemination of statistical information
regarding services related to substance use disorders.
(8) Receive data and assistance from federal, State
and local governmental agencies, and obtain copies of
identification and arrest data from all federal, State and
local law enforcement agencies for use in carrying out the
purposes and functions of the Department.
(9) Designate and license providers to conduct
screening, assessment, referral and tracking of clients
identified by the criminal justice system as having
indications of substance use disorders and being eligible
to make an election for treatment under Section 40-5 of
this Act, and assist in the placement of individuals who
are under court order to participate in treatment.
(10) Identify and disseminate evidence-based best
practice guidelines as maintained in administrative rule
that can be utilized to determine a substance use disorder
diagnosis.

(11) (Blank).
(12) Make grants with funds appropriated from the Drug
Treatment Fund in accordance with Section 7 of the
Controlled Substance and Cannabis Nuisance Act, or in
accordance with Section 80 of the Methamphetamine Control
and Community Protection Act, or in accordance with
subsections (h) and (i) of Section 411.2 of the Illinois
Controlled Substances Act, or in accordance with Section
6z-107 of the State Finance Act.
(13) Encourage all health and disability insurance
programs to include substance use disorder treatment as a
covered service and to use evidence-based best practice
criteria as maintained in administrative rule and as
required in Public Act 99-0480 in determining the
necessity for such services and continued stay.
(14) Award grants and enter into fixed-rate and
fee-for-service arrangements with any other department,
authority or commission of this State, or any other state
or the federal government or with any public or private
agency, including the disbursement of funds and furnishing
of staff, to effectuate the purposes of this Act.
(15) Conduct a public information campaign to inform
the State's Hispanic residents regarding the prevention
and treatment of substance use disorders.
(b) In addition to the powers, duties and functions vested
in it by this Act, or by other laws of this State, the

Department may undertake, but shall not be limited to, the
following activities:
(1) Require all organizations licensed or funded by
the Department to include an education component to inform
participants regarding the causes and means of
transmission and methods of reducing the risk of acquiring
or transmitting HIV infection and other infectious
diseases, and to include funding for such education
component in its support of the program.
(2) Review all State agency applications for federal
funds that include provisions relating to the prevention,
early intervention and treatment of substance use
disorders in order to ensure consistency.
(3) Prepare, publish, evaluate, disseminate and serve
as a central repository for educational materials dealing
with the nature and effects of substance use disorders.
Such materials may deal with the educational needs of the
citizens of Illinois, and may include at least pamphlets
that describe the causes and effects of fetal alcohol
spectrum disorders.
(4) Develop and coordinate, with regional and local
agencies, education and training programs for persons
engaged in providing services for persons with substance
use disorders, which programs may include specific HIV
education and training for program personnel.
(5) Cooperate with and assist in the development of

education, prevention, early intervention, and treatment
programs for employees of State and local governments and
businesses in the State.
(6) Utilize the support and assistance of interested
persons in the community, including recovering persons, to
assist individuals and communities in understanding the
dynamics of substance use disorders, and to encourage
individuals with substance use disorders to voluntarily
undergo treatment.
(7) Promote, conduct, assist or sponsor basic
clinical, epidemiological and statistical research into
substance use disorders and research into the prevention
of those problems either solely or in conjunction with any
public or private agency.
(8) Cooperate with public and private agencies,
organizations and individuals in the development of
programs, and to provide technical assistance and
consultation services for this purpose.
(9) (Blank).
(10) (Blank).
(11) Fund, promote, or assist entities dealing with
substance use disorders.
(12) With monies appropriated from the Group Home Loan
Revolving Fund, make loans, directly or through
subcontract, to assist in underwriting the costs of
housing in which individuals recovering from substance use

disorders may reside, pursuant to Section 50-40 of this
Act.
(13) Promulgate such regulations as may be necessary
to carry out the purposes and enforce the provisions of
this Act.
(14) Provide funding to help parents be effective in
preventing substance use disorders by building an
awareness of the family's role in preventing substance use
disorders through adjusting expectations, developing new
skills, and setting positive family goals. The programs
shall include, but not be limited to, the following
subjects: healthy family communication; establishing rules
and limits; how to reduce family conflict; how to build
self-esteem, competency, and responsibility in children;
how to improve motivation and achievement; effective
discipline; problem solving techniques; and how to talk
about drugs and alcohol. The programs shall be open to all
parents.
(15) Establish an Opioid Remediation Services Capital
Investment Grant Program. The Department may, subject to
appropriation and approval through the Opioid Overdose
Prevention and Recovery Steering Committee, after
recommendation by the Illinois Opioid Remediation Advisory
Board, and certification by the Office of the Attorney
General, make capital improvement grants to units of local
government and substance use prevention, treatment, and

recovery service providers addressing opioid remediation
in the State for approved abatement uses under the
Illinois Opioid Allocation Agreement. The Illinois Opioid
Remediation State Trust Fund shall be the source of
funding for the program. Eligible grant recipients shall
be units of local government and substance use prevention,
treatment, and recovery service providers that offer
facilities and services in a manner that supports and
meets the approved uses of the opioid settlement funds.
Eligible grant recipients have no entitlement to a grant
under this Section. The Department of Human Services may
consult with the Capital Development Board, the Department
of Commerce and Economic Opportunity, and the Illinois
Housing Development Authority to adopt rules to implement
this Section and may create a competitive application
procedure for grants to be awarded. The rules may specify
the manner of applying for grants; grantee eligibility
requirements; project eligibility requirements;
restrictions on the use of grant moneys; the manner in
which grantees must account for the use of grant moneys;
and any other provision that the Department of Human
Services determines to be necessary or useful for the
administration of this Section. Rules may include a
requirement for grantees to provide local matching funds
in an amount equal to a specific percentage of the grant.
No portion of an opioid remediation services capital

investment grant awarded under this Section may be used by
a grantee to pay for any ongoing operational costs or
outstanding debt. The Department of Human Services may
consult with the Capital Development Board, the Department
of Commerce and Economic Opportunity, and the Illinois
Housing Development Authority in the management and
disbursement of funds for capital-related projects. The
Capital Development Board, the Department of Commerce and
Economic Opportunity, and the Illinois Housing Development
Authority shall act in a consulting role only for the
evaluation of applicants, scoring of applicants, or
administration of the grant program.
(c) There is created within the Department of Human
Services an Office of Opioid Settlement Administration. The
Office shall be responsible for implementing and administering
approved abatement programs as described in Exhibit B of the
Illinois Opioid Allocation Agreement, effective December 30,
2021. The Office may also implement and administer other
opioid-related programs, including but not limited to
prevention, treatment, and recovery services from other funds
made available to the Department of Human Services. The
Secretary of Human Services shall appoint or assign staff as
necessary to carry out the duties and functions of the Office.
(Source: P.A. 101-10, eff. 6-5-19; 102-538, eff. 8-20-21;
102-699, eff. 4-19-22.)

Section 5-20. The Department of Central Management
Services Law of the Civil Administrative Code of Illinois is
amended by changing Section 405-293 as follows:
(20 ILCS 405/405-293)
Sec. 405-293. Professional Services.
(a) The Department of Central Management Services (the
"Department") is responsible for providing professional
services for or on behalf of State agencies for all functions
transferred to the Department by Executive Order No. 2003-10
(as modified by Section 5.5 of the Executive Reorganization
Implementation Act) and may, with the approval of the
Governor, provide additional services to or on behalf of State
agencies. To the extent not compensated by direct fund
transfers, the Department shall be reimbursed from each State
agency receiving the benefit of these services. The
reimbursement shall be determined by the Director of Central
Management Services as the amount required to reimburse the
Professional Services Fund for the Department's costs of
rendering the professional services on behalf of that State
agency. For purposes of this Section, funds due the Department
for professional services may be made through appropriations
to the Department from the General Revenue Fund, as determined
by and provided for by the General Assembly.
(a-5) The Department of Central Management Services may
provide professional services and other services as authorized

by subsection (a) for or on behalf of other State entities with
the approval of both the Director of Central Management
Services and the appropriate official or governing body of the
other State entity.
(b) For the purposes of this Section, "State agency" means
each State agency, department, board, and commission directly
responsible to the Governor. "Professional services" means
legal services, internal audit services, and other services as
approved by the Governor. "Other State entity" means the
Illinois State Board of Education and the Illinois State Toll
Highway Authority.
(Source: P.A. 93-839, eff. 7-30-04; 94-91, eff. 7-1-05.)
Section 5-25. The Children and Family Services Act is
amended by changing Section 25 as follows:
(20 ILCS 505/25) (from Ch. 23, par. 5025)
Sec. 25. Funds Grants, gifts, or legacies; Putative Father
Registry fees.
(a) The DCFS Special Purposes Trust Fund is created as a
trust fund in the State treasury. The Department is authorized
to accept and deposit into the Fund moneys received from
grants, gifts, or any other source, public or private, in
support of the activities authorized by this Act or on behalf
of any institution or program of the Department. Moneys
received from federal sources or pursuant to Section 8.27 of

the State Finance Act or Section 5-9-1.8 of the Unified Code of
Corrections shall not be deposited into the Fund To accept and
hold in behalf of the State, if for the public interest, a
grant, gift or legacy of money or property to the State of
Illinois, to the Department, or to any institution or program
of the Department made in trust for the maintenance or support
of a resident of an institution of the Department, or for any
other legitimate purpose connected with such institution or
program. The Department shall cause each gift, grant or legacy
to be kept as a distinct fund, and shall invest the same in the
manner provided by the laws of this State as the same now
exist, or shall hereafter be enacted, relating to securities
in which the deposit in savings banks may be invested. But the
Department may, in its discretion, deposit in a proper trust
company or savings bank, during the continuance of the trust,
any fund so left in trust for the life of a person, and shall
adopt rules and regulations governing the deposit, transfer,
or withdrawal of such fund. The Department shall on the
expiration of any trust as provided in any instrument creating
the same, dispose of the fund thereby created in the manner
provided in such instrument. The Department shall include in
its required reports a statement showing what funds are so
held by it and the condition thereof. Monies found on
residents at the time of their admission, or accruing to them
during their period of institutional care, and monies
deposited with the superintendents by relatives, guardians or

friends of residents for the special comfort and pleasure of
such resident, shall remain in the custody of such
superintendents who shall act as trustees for disbursement to,
in behalf of, or for the benefit of such resident. All types of
retirement and pension benefits from private and public
sources may be paid directly to the superintendent of the
institution where the person is a resident, for deposit to the
resident's trust fund account.
(b) The Department shall deposit hold all Putative Father
Registry fees collected under Section 12.1 of the Adoption Act
into the DCFS Special Purposes Trust Fund in a distinct fund
for the Department's use in maintaining the Putative Father
Registry. The Department shall invest the moneys in the fund
in the same manner as moneys in the funds described in
subsection (a) and shall include in its required reports a
statement showing the condition of the fund.
(c) The DCFS Federal Projects Fund is created as a federal
trust fund in the State treasury. Moneys in the DCFS Federal
Projects Fund shall be used for the specific purposes
established by the terms and conditions of the federal grant
or award and for other authorized expenses in accordance with
federal requirements.
(Source: P.A. 94-1010, eff. 10-1-06.)
Section 5-30. The Illinois Promotion Act is amended by
changing Section 3, 4a, and 8a as follows:

(20 ILCS 665/3) (from Ch. 127, par. 200-23)
Sec. 3. Definitions. The following words and terms,
whenever used or referred to in this Act, shall have the
following meanings, except where the context may otherwise
require:
(a) "Department" means the Department of Commerce and
Economic Opportunity of the State of Illinois.
(b) "Local promotion group" means any non-profit
corporation, organization, association, agency or committee
thereof formed for the primary purpose of publicizing,
promoting, advertising or otherwise encouraging the
development of tourism in any municipality, county, or region
of Illinois.
(c) "Promotional activities" means preparing, planning and
conducting campaigns of information, advertising and publicity
through such media as newspapers, radio, television,
magazines, trade journals, moving and still photography,
posters, outdoor signboards and personal contact within and
without the State of Illinois; dissemination of information,
advertising, publicity, photographs and other literature and
material designed to carry out the purpose of this Act; and
participation in and attendance at meetings and conventions
concerned primarily with tourism, including travel to and from
such meetings.
(d) "Municipality" means "municipality" as defined in

Section 1-1-2 of the Illinois Municipal Code, as heretofore
and hereafter amended.
(e) "Tourism" means travel 50 miles or more one-way or an
overnight trip outside of a person's normal routine.
(f) "Municipal amateur sports facility" means a sports
facility that: (1) is owned by a unit of local government; (2)
has contiguous indoor sports competition space; (3) is
designed to principally accommodate and host amateur
competitions for youths, adults, or both; and (4) is not used
for professional sporting events where participants are
compensated for their participation.
(g) "Municipal convention center" means a convention
center or civic center owned by a unit of local government or
operated by a convention center authority, or a municipal
convention hall as defined in paragraph (1) of Section 11-65-1
of the Illinois Municipal Code, with contiguous exhibition
space ranging between 30,000 and 125,000 square feet.
(h) "Convention center authority" means an Authority, as
defined by the Civic Center Code, that operates a municipal
convention center with contiguous exhibition space ranging
between 30,000 and 125,000 square feet.
(i) "Incentive" means: (1) a financial incentive provided
by a unit of local government, a local promotion group, a
not-for-profit organization, a for-profit organization, or a
convention center authority to attract a convention, meeting,
or trade show held at a municipal convention center that, but

for the incentive, would not have occurred in the State or been
retained in the State; or (2) a financial incentive provided
by a unit of local government, a local promotion group, a
not-for-profit organization, a for-profit organization, or a
convention center authority for attracting a sporting event
held at its municipal amateur sports facility that, but for
the incentive, would not have occurred in the State or been
retained in the State; but (3) only a financial incentive
offered or provided to a person or entity in the form of
financial benefits or costs which are allowable costs pursuant
to the Grant Accountability and Transparency Act.
(j) "Unit of local government" has the meaning provided in
Section 1 of Article VII of the Illinois Constitution.
(k) "Local parks" means any park, recreation area, or
other similar facility owned or operated by a unit of local
government.
(Source: P.A. 101-10, eff. 6-5-19; 102-287, eff. 8-6-21.)
(20 ILCS 665/4a) (from Ch. 127, par. 200-24a)
Sec. 4a. Funds.
(1) All moneys deposited into in the Tourism Promotion
Fund pursuant to this subsection are allocated to the
Department for utilization, as appropriated, in the
performance of its powers under Section 4; except that during
fiscal year 2013, the Department shall reserve $9,800,000 of
the total funds available for appropriation in the Tourism

Promotion Fund for appropriation to the Historic Preservation
Agency for the operation of the Abraham Lincoln Presidential
Library and Museum and State historic sites; and except that
beginning in fiscal year 2019, moneys in the Tourism Promotion
Fund may also be allocated to the Illinois Department of
Agriculture, the Illinois Department of Natural Resources, and
the Abraham Lincoln Presidential Library and Museum for
utilization, as appropriated, to administer their
responsibilities as State agencies promoting tourism in
Illinois, and for tourism-related purposes.
As soon as possible after the first day of each month,
beginning July 1, 1997 and ending on the effective date of this
amendatory Act of the 100th General Assembly, upon
certification of the Department of Revenue, the Comptroller
shall order transferred and the Treasurer shall transfer from
the General Revenue Fund to the Tourism Promotion Fund an
amount equal to 13% of the net revenue realized from the Hotel
Operators' Occupation Tax Act plus an amount equal to 13% of
the net revenue realized from any tax imposed under Section
4.05 of the Chicago World's Fair-1992 Authority Act during the
preceding month. "Net revenue realized for a month" means the
revenue collected by the State under that Act during the
previous month less the amount paid out during that same month
as refunds to taxpayers for overpayment of liability under
that Act.
(1.1) (Blank).

(2) (Blank). As soon as possible after the first day of
each month, beginning July 1, 1997 and ending on the effective
date of this amendatory Act of the 100th General Assembly,
upon certification of the Department of Revenue, the
Comptroller shall order transferred and the Treasurer shall
transfer from the General Revenue Fund to the Tourism
Promotion Fund an amount equal to 8% of the net revenue
realized from the Hotel Operators' Occupation Tax plus an
amount equal to 8% of the net revenue realized from any tax
imposed under Section 4.05 of the Chicago World's Fair-1992
Authority Act during the preceding month. "Net revenue
realized for a month" means the revenue collected by the State
under that Act during the previous month less the amount paid
out during that same month as refunds to taxpayers for
overpayment of liability under that Act.
All monies deposited in the Tourism Promotion Fund under
this subsection (2) shall be used solely as provided in this
subsection to advertise and promote tourism throughout
Illinois. Appropriations of monies deposited in the Tourism
Promotion Fund pursuant to this subsection (2) shall be used
solely for advertising to promote tourism, including but not
limited to advertising production and direct advertisement
costs, but shall not be used to employ any additional staff,
finance any individual event, or lease, rent or purchase any
physical facilities. The Department shall coordinate its
advertising under this subsection (2) with other public and

private entities in the State engaged in similar promotion
activities. Print or electronic media production made pursuant
to this subsection (2) for advertising promotion shall not
contain or include the physical appearance of or reference to
the name or position of any public officer. "Public officer"
means a person who is elected to office pursuant to statute, or
who is appointed to an office which is established, and the
qualifications and duties of which are prescribed, by statute,
to discharge a public duty for the State or any of its
political subdivisions.
(3) (Blank). Notwithstanding anything in this Section to
the contrary, amounts transferred from the General Revenue
Fund to the Tourism Promotion Fund pursuant to this Section
shall not exceed $26,300,000 in State fiscal year 2012.
(4) (Blank). As soon as possible after the first day of
each month, beginning July 1, 2017 and ending June 30, 2018, if
the amount of revenue deposited into the Tourism Promotion
Fund under subsection (c) of Section 6 of the Hotel Operators'
Occupation Tax Act is less than 21% of the net revenue realized
from the Hotel Operators' Occupation Tax during the preceding
month, then, upon certification of the Department of Revenue,
the State Comptroller shall direct and the State Treasurer
shall transfer from the General Revenue Fund to the Tourism
Promotion Fund an amount equal to the difference between 21%
of the net revenue realized from the Hotel Operators'
Occupation Tax during the preceding month and the amount of

revenue deposited into the Tourism Promotion Fund under
subsection (c) of Section 6 of the Hotel Operators' Occupation
Tax Act.
(5) As soon as possible after the first day of each month,
beginning July 1, 2018, if the amount of revenue deposited
into the Tourism Promotion Fund under Section 6 of the Hotel
Operators' Occupation Tax Act is less than 21% of the net
revenue realized from the Hotel Operators' Occupation Tax
during the preceding month, then, upon certification of the
Department of Revenue, the State Comptroller shall direct and
the State Treasurer shall transfer from the General Revenue
Fund to the Tourism Promotion Fund an amount equal to the
difference between 21% of the net revenue realized from the
Hotel Operators' Occupation Tax during the preceding month and
the amount of revenue deposited into the Tourism Promotion
Fund under Section 6 of the Hotel Operators' Occupation Tax
Act.
(6) In addition to any other transfers that may be
provided for by law, on the effective date of the changes made
to this Section by this amendatory Act of the 103rd General
Assembly, or as soon thereafter as practical, but no later
than June 30, 2023, the State Comptroller shall direct and the
State Treasurer shall transfer from the Tourism Promotion Fund
into the designated funds the following amounts:
International Tourism Fund..............$2,274,267.36
Chicago Travel Industry Promotion Fund..$4,396,916.95

Local Tourism Fund......................$7,367,503.22
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
(20 ILCS 665/8a) (from Ch. 127, par. 200-28a)
Sec. 8a. Tourism grants and loans.
(1) The Department is authorized to make grants and loans,
subject to appropriations by the General Assembly for this
purpose from the Tourism Promotion Fund, to counties,
municipalities, other units of local government, local
promotion groups, not-for-profit organizations, or for-profit
businesses for the development or improvement of tourism
attractions in Illinois. Individual grants and loans shall not
exceed $1,000,000 and shall not exceed 50% of the entire
amount of the actual expenditures for the development or
improvement of a tourist attraction. Agreements for loans made
by the Department pursuant to this subsection may contain
provisions regarding term, interest rate, security as may be
required by the Department and any other provisions the
Department may require to protect the State's interest.
(2) From appropriations to the Department from the State
CURE fund for this purpose, the Department shall establish
Tourism Attraction grants for purposes outlined in subsection
(1). Grants under this subsection shall not exceed $1,000,000
but may exceed 50% of the entire amount of the actual
expenditure for the development or improvement of a tourist
attraction, including, but not limited to, festivals.

Expenditures of such funds shall be in accordance with the
permitted purposes under Section 9901 of the American Rescue
Plan Act of 2021 and all related federal guidance.
(3) Subject to appropriation, the Department is authorized
to issue competitive grants with initial terms of up to 5 years
for the purpose of administering an incentive program that
will attract or retain conventions, meetings, sporting events,
and trade shows in Illinois with the goal of increasing
business or leisure travel.
(Source: P.A. 102-16, eff. 6-17-21; 102-287, eff. 8-6-21;
102-813, eff. 5-13-22.)
Section 5-31. The Department of Human Services Act is
amended by adding Section 1-85 as follows:
(20 ILCS 1305/1-85 new)
Sec. 1-85. Home Illinois Program. Subject to
appropriation, the Department of Human Services shall
establish the Home Illinois Program. The Home Illinois Program
shall focus on preventing and ending homelessness in Illinois
and may include, but not be limited to, homeless prevention,
emergency and transitional housing, rapid rehousing, outreach,
capital investment, and related services and supports for
individuals at risk or experiencing homelessness. The
Department may establish program eligibility criteria and
other program requirements by rule. The Department of Human

Services may consult with the Capital Development Board, the
Department of Commerce and Economic Opportunity, and the
Illinois Housing Development Authority in the management and
disbursement of funds for capital related projects. The
Capital Development Board, the Department of Commerce and
Economic Opportunity, and the Illinois Housing Development
Authority shall act in a consulting role only for the
evaluation of applicants, scoring of applicants, or
administration of the grant program.
Section 5-32. The Department of Innovation and Technology
Act is amended by adding Section 1-16 as follows:
(20 ILCS 1370/1-16 new)
Sec. 1-16. Personnel. The Governor may, with the advice
and consent of the Senate, appoint a person within the
Department to serve as the Deputy Secretary. The Deputy
Secretary shall receive an annual salary as set by the
Governor and shall be paid out of appropriations to the
Department. The Deputy Secretary shall not be subject to the
Personnel Code. The duties of the Deputy Secretary shall
include the coordination of the State's digital modernization
and other duties as assigned by the Secretary.
Section 5-33. The Disabilities Services Act of 2003 is
amended by changing Sections 51, 52, and 53 as follows:

(20 ILCS 2407/51)
Sec. 51. Legislative intent. It is the intent of the
General Assembly to promote the civil rights of persons with
disabilities by providing community-based service for persons
with disabilities when such services are determined
appropriate and desired, as required by Title II of the
Americans with Disabilities Act under the United States
Supreme Court's decision in Olmstead v. L.C., 527 U.S. 581
(1999). In accordance with Section 6071 of the Deficit
Reduction Act of 2005 (P.L. 109-171), as amended by the
federal Consolidated Appropriations Act, 2021 (P.L. 116-260),
the purpose of this Act is (i) to identify and reduce barriers
or mechanisms, whether in State law, the State Medicaid Plan,
the State budget, or otherwise, that prevent or restrict the
flexible use of public funds to enable individuals with
disabilities to receive support for appropriate and necessary
long-term care services in settings of their choice; (ii) to
increase the use of home and community-based long-term care
services, rather than institutions or long-term care
facilities; (iii) to increase the ability of the State
Medicaid program to assure continued provision of home and
community-based long-term care services to eligible
individuals who choose to transition from an institution or a
long-term care facility to a community setting; and (iv) to
ensure that procedures are in place that are at least

comparable to those required under the qualified home and
community-based program to provide quality assurance for
eligible individuals receiving Medicaid home and
community-based long-term care services and to provide for
continuous quality improvement in such services. Utilizing the
framework created by the "Money Follows the Person"
demonstration project, approval received by the State on May
14, 2007, and any subsequently enacted "Money Follows the
Person" demonstration project or initiative terms and
conditions, the purpose of this Act is to codify and reinforce
the State's commitment to promote individual choice and
control and increase utilization of home and community-based
services through:
(a) Increased ability of the State Medicaid program to
ensure continued provision of home and community-based
long-term care services to eligible individuals who choose
to transition from an institution to a community setting.
(b) Assessment and removal of barriers to community
reintegration, including development of a comprehensive
housing strategy.
(c) Expand availability of consumer self-directed
service options.
(d) Increased use of home and community-based
long-term care services, rather than institutions or
long-term care facilities, such that the percentage of the
State long-term care budget expended for community-based

services increases from its current 28.5% to at least 37%
in the next 5 years.
(e) Creation and implementation of interagency
agreements or budgetary mechanisms to allow for the
flexible movement of allocated dollars from institutional
budget appropriations to appropriations supporting home
and community-based services or Medicaid State Plan
options.
(f) Creation of an equitable, clinically sound and
cost-effective system for identification and review of
community transition candidates across all long-term care
systems; including improvement of prescreening, assessment
for rapid reintegration and targeted review of longer stay
residents, training and outreach education for providers
and consumers on community alternatives across all
long-term care systems.
(g) Development and implementation of data and
information systems to track individuals across service
systems and funding streams; support responsive
eligibility determination; facilitate placement and care
decisions; identify individuals with potential for
transition; and drive planning for the development of
community-based alternatives.
(h) Establishment of procedures that are at least
comparable to those required under the qualified home and
community-based program to provide quality assurance for

eligible individuals receiving Medicaid home and
community-based long-term care services and to provide for
continuous quality improvement in such services.
(i) Nothing in this amendatory Act of the 95th General
Assembly shall diminish or restrict the choice of an
individual to reside in an institution or the quality of
care they receive.
(Source: P.A. 95-438, eff. 1-1-08.)
(20 ILCS 2407/52)
Sec. 52. Applicability; definitions. In accordance with
Section 6071 of the Deficit Reduction Act of 2005 (P.L.
109-171), as used in this Article:
"Departments". The term "Departments" means for the
purposes of this Act, the Department of Human Services, the
Department on Aging, Department of Healthcare and Family
Services and Department of Public Health, unless otherwise
noted.
"Home and community-based long-term care services". The
term "home and community-based long-term care services" means,
with respect to the State Medicaid program, a service aid, or
benefit, home and community-based services, including, but not
limited to, home health and personal care services, that are
provided to a person with a disability, and are voluntarily
accepted, as part of his or her long-term care that: (i) is
provided under the State's qualified home and community-based

program or that could be provided under such a program but is
otherwise provided under the Medicaid program; (ii) is
delivered in a qualified residence; and (iii) is necessary for
the person with a disability to live in the community.
"ID/DD community care facility". The term "ID/DD community
care facility", for the purposes of this Article, means a
skilled nursing or intermediate long-term care facility
subject to licensure by the Department of Public Health under
the ID/DD Community Care Act or the MC/DD Act, an intermediate
care facility for persons with developmental disabilities
(ICF-DDs), and a State-operated developmental center or mental
health center, whether publicly or privately owned.
"Money Follows the Person" Demonstration. Enacted by the
Deficit Reduction Act of 2005, as amended by the federal
Consolidated Appropriations Act, 2021 (P.L. 116-260), the
Money Follows the Person (MFP) Rebalancing Demonstration is
part of a comprehensive, coordinated strategy to assist
states, in collaboration with stakeholders, to make widespread
changes to their long-term care support systems. This
initiative will assist states in their efforts to reduce their
reliance on institutional care while developing
community-based long-term care opportunities, enabling the
elderly and people with disabilities to fully participate in
their communities.
"Public funds" mean any funds appropriated by the General
Assembly to the Departments of Human Services, on Aging, of

Healthcare and Family Services and of Public Health for
settings and services as defined in this Article.
"Qualified residence". The term "qualified residence"
means, with respect to an eligible individual: (i) a home
owned or leased by the individual or the individual's
authorized representative (as defined by P.L. 109-171); (ii)
an apartment with an individual lease, with lockable access
and egress, and which includes living, sleeping, bathing, and
cooking areas over which the individual or the individual's
family has domain and control; or (iii) a residence, in a
community-based residential setting, in which no more than 4
unrelated individuals reside. Where qualified residences are
not sufficient to meet the demand of eligible individuals,
time-limited exceptions to this definition may be developed
through administrative rule.
"Self-directed services". The term "self-directed
services" means, with respect to home and community-based
long-term services for an eligible individual, those services
for the individual that are planned and purchased under the
direction and control of the individual or the individual's
authorized representative, including the amount, duration,
scope, provider, and location of such services, under the
State Medicaid program consistent with the following
requirements:
(a) Assessment: there is an assessment of the needs,
capabilities, and preference of the individual with

respect to such services.
(b) Individual service care or treatment plan: based
on the assessment, there is development jointly with such
individual or individual's authorized representative, a
plan for such services for the individual that (i)
specifies those services, if any, that the individual or
the individual's authorized representative would be
responsible for directing; (ii) identifies the methods by
which the individual or the individual's authorized
representative or an agency designated by an individual or
representative will select, manage, and dismiss providers
of such services.
(Source: P.A. 99-143, eff. 7-27-15; 99-180, eff. 7-29-15;
99-642, eff. 7-28-16.)
(20 ILCS 2407/53)
Sec. 53. Rebalancing benchmarks.
(a) Illinois' long-term care system is in a state of
transformation, as evidenced by the creation and subsequent
work products of the Disability Services Advisory Committee,
Older Adult Services Advisory Committee, Housing Task Force
and other executive and legislative branch initiatives.
(b) Illinois' Money Follows the Person demonstrations or
initiatives capitalize demonstration approval capitalizes on
this progress and commit commits the State to transition
approximately 3,357 older persons and persons with

developmental, physical, or psychiatric disabilities from
institutional to home and community-based settings, as
appropriate resulting in an increased percentage of long-term
care community spending over the next 5 years.
(c) (Blank). The State will endeavor to increase the
percentage of community-based long-term care spending over the
next 5 years according to the following timeline:
Estimated baseline: 28.5%
Year 1: 30%
Year 2: 31%
Year 3: 32%
Year 4: 35%
Year 5: 37%
(d) The Departments will utilize interagency agreements
and will seek legislative authority to implement a Money
Follows the Person budgetary mechanism to allocate or
reallocate funds for the purpose of expanding the
availability, quality or stability of home and community-based
long-term care services and supports for persons with
disabilities.
(e) The allocation of public funds for home and
community-based long-term care services shall not have the
effect of: (i) diminishing or reducing the quality of services
available to residents of long-term care facilities; (ii)
forcing any residents of long-term care facilities to
involuntarily accept home and community-based long-term care

services, or causing any residents of long-term care
facilities to be involuntarily transferred or discharged;
(iii) causing reductions in long-term care facility
reimbursement rates in effect as of July 1, 2008; or (iv)
diminishing access to a full array of long-term care options.
(Source: P.A. 95-438, eff. 1-1-08.)
Section 5-35. The Illinois State Police Law of the Civil
Administrative Code of Illinois is amended by changing Section
2605-407 as follows:
(20 ILCS 2605/2605-407)
Sec. 2605-407. Illinois State Police Federal Projects
Fund.
(a) The Illinois State Police Federal Projects Fund is
established as a federal trust fund in the State treasury.
This federal Trust Fund is established to receive funds
awarded to the Illinois State Police from the following: (i)
all federal departments and agencies for the specific purposes
established by the terms and conditions of the federal awards
and (ii) federal pass-through grants from State departments
and agencies for the specific purposes established by the
terms and conditions of the grant agreements. Any interest
earnings that are attributable to moneys in the federal trust
fund must be deposited into the Fund.
(b) In addition to any other transfers that may be

provided for by law, on July 1, 2023, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $2,000,000 from the State
Police Services Fund to the Illinois State Police Federal
Projects Fund.
(Source: P.A. 102-538, eff. 8-20-21.)
Section 5-40. The State Fire Marshal Act is amended by
adding Section 2.8 as follows:
(20 ILCS 2905/2.8 new)
Sec. 2.8. Fire Station Rehabilitation and Construction
Grant Program. The Office shall establish and administer a
Fire Station Rehabilitation and Construction Grant Program to
award grants to units of local government for the
rehabilitation or construction of fire stations. The Office
shall adopt any rules necessary for the implementation and
administration of this Section.
Section 5-45. The Governor's Office of Management and
Budget Act is amended by adding Section 2.13 as follows:
(20 ILCS 3005/2.13 new)
Sec. 2.13. Appropriations; Railsplitter Tobacco Settlement
Authority Bonds. Subject to appropriation, the Office may make
payments from the Tobacco Settlement Recovery Fund to the

trustee of those bonds issued by the Railsplitter Tobacco
Settlement Authority with which the Authority has executed a
bond indenture pursuant to the terms of the Railsplitter
Tobacco Settlement Authority Act for the purpose of defeasing
outstanding bonds of the Authority.
Section 5-47. The Illinois Emergency Management Agency Act
is amended by adding Section 17.8 as follows:
(20 ILCS 3305/17.8 new)
Sec. 17.8. IEMA State Projects Fund. The IEMA State
Projects Fund is created as a trust fund in the State treasury.
The Fund shall consist of any moneys appropriated to the
Agency for purposes of the Illinois' Not-For-Profit Security
Grant Program, a grant program authorized by subsection (g-5)
of Section 5 of this Act, to provide funding support for target
hardening activities and other physical security enhancements
for qualifying not-for-profit organizations that are at high
risk of terrorist attack. The Agency is authorized to use
moneys appropriated from the Fund to make grants to
not-for-profit organizations for target hardening activities,
security personnel, and physical security enhancements and for
the payment of administrative expenses associated with the
Not-For-Profit Security Grant Program. As used in this
Section, "target hardening activities" include, but are not
limited to, the purchase and installation of security

equipment on real property owned or leased by the
not-for-profit organization. Grants, gifts, and moneys from
any other source, public or private, may also be deposited
into the Fund and used for the purposes authorized by this Act.
Section 5-50. The State Finance Act is amended by changing
Sections 5.62, 5.366, 5.581, 5.765, 5.857, 6, 6z-27, 6z-32,
6z-35, 6z-43, 6z-100, 6z-121, 6z-126, 8.3, 8.12, 8g-1, 13.2,
and 25 and by adding Sections 5.990, 5e-1, and 5h.6 as follows:
(30 ILCS 105/5.62) (from Ch. 127, par. 141.62)
Sec. 5.62. The Working Capital Revolving Fund. This
Section is repealed on January 1, 2024.
(Source: Laws 1919, p. 946.)
(30 ILCS 105/5.366)
Sec. 5.366. The Live and Learn Fund. This Section is
repealed on January 1, 2024.
(Source: P.A. 88-78; 88-670, eff. 12-2-94.)
(30 ILCS 105/5.581)
Sec. 5.581. The Professional Sports Teams Education Fund.
This Section is repealed on January 1, 2024.
(Source: P.A. 95-331, eff. 8-21-07.)
(30 ILCS 105/5.765)

Sec. 5.765. The Soil and Water Conservation District Fund.
This Section is repealed on January 1, 2024.
(Source: P.A. 96-1377, eff. 1-1-11; 97-333, eff. 8-12-11.)
(30 ILCS 105/5.857)
(Section scheduled to be repealed on July 1, 2023)
Sec. 5.857. The Capital Development Board Revolving Fund.
This Section is repealed July 1, 2025 2023.
(Source: P.A. 101-10, eff. 6-5-19; 101-645, eff. 6-26-20;
102-16, eff. 6-17-21; 102-699, eff. 4-19-22.)
(30 ILCS 105/5.990 new)
Sec. 5.990. The Imagination Library of Illinois Fund.
(30 ILCS 105/5e-1 new)
Sec. 5e-1. Transfers from Road Fund. In addition to any
other transfers that may be provided for by law, on July 1,
2023, or as soon thereafter as practical, the State
Comptroller shall direct and the State Treasurer shall
transfer the sum of $10,000,000 from the Road Fund to the
Federal Mass Transit Trust Fund. This Section is repealed on
January 1, 2025.
(30 ILCS 105/5h.6 new)
Sec. 5h.6. Cash flow borrowing and health insurance funds
liquidity.

(a) To meet cash flow deficits and to maintain liquidity
in the Community College Health Insurance Security Fund, the
State Treasurer and the State Comptroller, as directed by the
Governor, shall make transfers, on and after July 1, 2023 and
through June 30, 2024, to the Community College Health
Insurance Security Fund out of the Health Insurance Reserve
Fund, to the extent allowed by federal law.
The outstanding total transfers made from the Health
Insurance Reserve Fund to the Community College Health
Insurance Security Fund under this Section shall, at no time,
exceed $50,000,000. Once the amount of $50,000,000 has been
transferred from the Health Insurance Reserve Fund to the
Community College Health Insurance Security Fund, additional
transfers may be made from the Health Insurance Reserve Fund
to the Community College Health Insurance Security Fund under
this Section only to the extent that moneys have first been
retransferred from the Community College Health Insurance
Security Fund to the Health Insurance Reserve Fund.
(b) If moneys have been transferred to the Community
College Health Insurance Security Fund pursuant to subsection
(a) of this Section, this amendatory Act of the 103rd General
Assembly shall constitute the continuing authority for and
direction to the State Treasurer and State Comptroller to
reimburse the Health Insurance Reserve Fund from the Community
College Health Insurance Security Fund by transferring to the
Health Insurance Reserve Fund, at such times and in such

amounts as directed by the Comptroller when necessary to
support appropriated expenditures from the Health Insurance
Reserve Fund, an amount equal to that transferred from the
Health Insurance Reserve Fund, except that any moneys
transferred pursuant to subsection (a) of this Section shall
be repaid to the fund of origin within 108 months after the
date on which they were borrowed. The continuing authority for
reimbursement provided for in this subsection (b) shall expire
96 months after the date of the last transfer made pursuant to
subsection (a) of this Section, or June 30, 2032, whichever is
sooner.
(c) Beginning July 31, 2024, and every July 31 thereafter
until all moneys borrowed pursuant to this Section have been
repaid, the Comptroller shall annually report on every
transfer made pursuant to this Section. The report shall
identify the amount of each transfer, including the date and
the end-of-day balance of the Health Insurance Reserve Fund
and the Community College Health Insurance Security Fund on
the date each transfer was made, and the status of all funds
transferred under this Section for the previous fiscal year.
All reports under this Section shall be provided in an
electronic format to the Commission on Government Forecasting
and Accountability and to the Governor's Office of Management
and Budget.
(30 ILCS 105/6) (from Ch. 127, par. 142)

Sec. 6. The gross or total proceeds, receipts and income
of all lands leased by the Department of Corrections and of all
industrial operations at the several State institutions and
divisions under the direction and supervision of the
Department of Corrections shall be covered into the State
treasury into a state trust fund to be known as the "The
Working Capital Revolving Fund". "Industrial operations", as
herein used, means and includes the operation of those State
institutions producing, by the use of materials, supplies and
labor, goods, or wares or merchandise to be sold. On July 1,
2023, or as soon thereafter as practical, the State
Comptroller shall direct and the State Treasurer shall
transfer the remaining balance from the Working Capital
Revolving Fund into the General Revenue Fund. Upon completion
of the transfer, the Working Capital Revolving Fund is
dissolved, and any future deposits due to that Fund and any
outstanding obligations or liabilities of that Fund shall pass
to the General Revenue Fund.
(Source: P.A. 90-372, eff. 7-1-98.)
(30 ILCS 105/6z-27)
Sec. 6z-27. All moneys in the Audit Expense Fund shall be
transferred, appropriated and used only for the purposes
authorized by, and subject to the limitations and conditions
prescribed by, the Illinois State Auditing Act.
Within 30 days after July 1, 2023 2022, or as soon

thereafter as practical, the State Comptroller shall order
transferred and the State Treasurer shall transfer from the
following funds moneys in the specified amounts for deposit
into the Audit Expense Fund:
African-American HIV/AIDS Response Fund................$1,421
Agricultural Premium Fund............................$122,719
Alzheimer's Awareness Fund.............................$1,499
Alzheimer's Disease Research, Care, and Support Fund.....$662
Amusement Ride and Patron Safety Fund..................$6,315
Assisted Living and Shared Housing Regulatory Fund.....$2,564
Capital Development Board Revolving Fund..............$15,118
Care Provider Fund for Persons with a Developmental
Disability........................................$15,392
Carolyn Adams Ticket For The Cure Grant Fund.............$927
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)..............$5,236
Chicago Police Memorial Foundation Fund..................$708
Chicago State University Education Improvement Fund...$13,666
Child Labor and Day and Temporary Labor
Services Enforcement Fund.........................$11,991
Child Support Administrative Fund......................$5,287
Clean Air Act Permit Fund..............................$1,556

Coal Technology Development Assistance Fund............$6,936
Common School Fund...................................$343,892
Community Mental Health Medicaid Trust Fund...........$14,084
Corporate Franchise Tax Refund Fund....................$1,096
DCFS Children's Services Fund..........................$8,766
Death Certificate Surcharge Fund.......................$2,060
Death Penalty Abolition Fund...........................$2,448
Department of Business Services Special
Operations Fund...................................$13,889
Department of Human Services Community Services Fund...$7,970
Downstate Public Transportation Fund..................$11,631
Dram Shop Fund.......................................$142,500
Driver Services Administration Fund....................$1,873
Drug Rebate Fund......................................$42,473
Drug Treatment Fund....................................$1,767
Education Assistance Fund..........................$2,031,292
Emergency Public Health Fund...........................$5,162
Environmental Protection Permit and Inspection Fund....$1,447
Estate Tax Refund Fund...................................$852
Facilities Management Revolving Fund..................$50,148
Facility Licensing Fund................................$5,522
Fair and Exposition Fund...............................$4,248
Feed Control Fund......................................$7,709
Fertilizer Control Fund................................$6,849
Fire Prevention Fund...................................$3,859
Fund for the Advancement of Education.................$24,772

General Assembly Operations Revolving Fund.............$1,146
General Professions Dedicated Fund.....................$4,039
General Revenue Fund..............................$17,653,153
Governor's Administrative Fund.........................$2,832
Governor's Grant Fund.................................$17,709
Grade Crossing Protection Fund...........................$930
Grant Accountability and Transparency Fund...............$805
Guardianship and Advocacy Fund........................$14,843
Hazardous Waste Fund.....................................$835
Health Facility Plan Review Fund.......................$1,776
Health and Human Services Medicaid Trust Fund..........$6,554
Healthcare Provider Relief Fund......................$407,107
Healthy Smiles Fund......................................$738
Home Care Services Agency Licensure Fund...............$3,101
Hospital Licensure Fund................................$1,688
Hospital Provider Fund...............................$138,829
ICCB Federal Trust Fund................................$9,968
ICJIA Violence Prevention Fund...........................$932
Illinois Affordable Housing Trust Fund................$17,236
Illinois Clean Water Fund..............................$2,152
Illinois Health Facilities Planning Fund...............$3,094
IMSA Income Fund......................................$12,417
Illinois Power Agency Operations Fund.................$62,583
Illinois School Asbestos Abatement Fund..................$784
Illinois State Fair Fund..............................$29,752
Illinois State Police Memorial Park Fund.................$681

Illinois Telecommunications Access Corporation Fund....$1,668
Illinois Underground Utility Facilities
Damage Prevention Fund.............................$4,276
Illinois Veterans' Rehabilitation Fund.................$5,943
Illinois Workers' Compensation Commission
Operations Fund..................................$243,187
Income Tax Refund Fund................................$54,420
Lead Poisoning Screening, Prevention, and
Abatement Fund....................................$16,379
Live and Learn Fund...................................$25,492
Lobbyist Registration Administration Fund..............$1,471
Local Government Distributive Fund....................$44,025
Long Term Care Monitor/Receiver Fund..................$42,016
Long-Term Care Provider Fund..........................$13,537
Low-Level Radioactive Waste Facility Development
and Operation Fund...................................$618
Mandatory Arbitration Fund.............................$2,104
Medical Special Purposes Trust Fund......................$786
Mental Health Fund.....................................$9,376
Mental Health Reporting Fund...........................$1,443
Metabolic Screening and Treatment Fund................$32,049
Monitoring Device Driving Permit Administration
Fee Fund...........................................$1,616
Motor Fuel Tax Fund...................................$36,238
Motor Vehicle License Plate Fund......................$17,694
Multiple Sclerosis Research Fund.........................$758

Nuclear Safety Emergency Preparedness Fund............$26,117
Nursing Dedicated and Professional Fund................$2,420
Open Space Lands Acquisition and Development Fund........$658
Partners For Conservation Fund........................$89,847
Pension Stabilization Fund.............................$1,031
Personal Property Tax Replacement Fund...............$290,755
Pesticide Control Fund................................$30,513
Plumbing Licensure and Program Fund....................$6,276
Police Memorial Committee Fund...........................$813
Professional Services Fund............................$72,029
Public Health Laboratory Services Revolving Fund.......$5,816
Public Transportation Fund............................$46,826
Public Utility Fund..................................$198,423
Radiation Protection Fund.............................$11,034
Renewable Energy Resources Trust Fund..................$7,834
Road Fund............................................$226,150
Regional Transportation Authority Occupation
and Use Tax Replacement Fund.......................$1,167
School Infrastructure Fund.............................$7,749
Secretary of State DUI Administration Fund.............$2,694
Secretary of State Identification Security
and Theft Prevention Fund.........................$12,676
Secretary of State Police Services Fund..................$717
Secretary of State Special License Plate Fund..........$4,203
Secretary of State Special Services Fund..............$34,491
Securities Audit and Enforcement Fund..................$8,198

Solid Waste Management Fund............................$1,613
Special Olympics Illinois and Special
Children's Charities Fund............................$852
Special Education Medicaid Matching Fund...............$5,131
Sports Wagering Fund...................................$4,450
State and Local Sales Tax Reform Fund..................$2,361
State Construction Account Fund.......................$37,865
State Gaming Fund.....................................$94,435
State Garage Revolving Fund............................$8,977
State Lottery Fund...................................$340,323
State Pensions Fund..................................$500,000
State Treasurer's Bank Services Trust Fund.............$1,295
Supreme Court Special Purposes Fund....................$1,722
Tattoo and Body Piercing Establishment
Registration Fund....................................$950
Tax Compliance and Administration Fund.................$1,483
Technology Management Revolving Fund.................$186,193
Tobacco Settlement Recovery Fund......................$29,864
Tourism Promotion Fund................................$50,155
Transportation Regulatory Fund........................$78,256
Trauma Center Fund.....................................$1,960
Underground Storage Tank Fund..........................$3,630
University of Illinois Hospital Services Fund..........$6,712
Vehicle Hijacking and Motor Vehicle
Theft Prevention and Insurance
Verification Trust Fund...........................$10,970

Vehicle Inspection Fund................................$5,069
Weights and Measures Fund.............................$22,129
Youth Alcoholism and Substance Abuse Prevention Fund.....$526
Attorney General Court Ordered and Voluntary Compliance
Payment Projects Fund.............................$38,974
Attorney General Sex Offender Awareness,
Training, and Education Fund.........................$539
Aggregate Operations Regulatory Fund.....................$711
Agricultural Premium Fund.............................$25,265
Attorney General's State Projects and Court
Ordered Distribution Fund.........................$43,667
Anna Veterans Home Fund...............................$15,792
Appraisal Administration Fund..........................$4,017
Attorney General Whistleblower Reward
and Protection Fund...............................$22,896
Bank and Trust Company Fund...........................$78,017
Cannabis Expungement Fund..............................$4,501
Capital Development Board Revolving Fund...............$2,494
Care Provider Fund for Persons with
a Developmental Disability.........................$5,707
CDLIS/AAMVAnet/NMVTIS Trust Fund.......................$1,702
Cemetery Oversight Licensing and Disciplinary Fund.....$5,002
Chicago State University Education
Improvement Fund..................................$16,218
Child Support Administrative Fund......................$2,657
Clean Air Act Permit Fund.............................$10,108

Coal Technology Development Assistance Fund...........$12,943
Commitment to Human Services Fund....................$111,465
Common School Fund...................................$445,997
Community Mental Health Medicaid Trust Fund............$9,599
Community Water Supply Laboratory Fund...................$637
Credit Union Fund.....................................$16,048
DCFS Children's Services Fund........................$287,247
Department of Business Services
Special Operations Fund............................$4,402
Department of Corrections Reimbursement
and Education Fund................................$60,429
Design Professionals Administration
and Investigation Fund.............................$3,362
Department of Human Services Community Services Fund...$5,239
Downstate Public Transportation Fund..................$30,625
Driver Services Administration Fund......................$639
Drivers Education Fund.................................$1,202
Drug Rebate Fund......................................$22,702
Drug Treatment Fund......................................$571
Drycleaner Environmental Response Trust Fund.............$846
Education Assistance Fund..........................$1,969,661
Environmental Protection Permit and
Inspection Fund....................................$7,079
Facilities Management Revolving Fund..................$16,163
Federal High Speed Rail Trust Fund.....................$1,264
Federal Workforce Training Fund.......................$91,791

Feed Control Fund......................................$1,701
Fertilizer Control Fund................................$1,791
Fire Prevention Fund...................................$3,507
Firearm Dealer License Certification Fund................$648
Fund for the Advancement of Education.................$44,609
General Professions Dedicated Fund....................$31,353
General Revenue Fund..............................$17,663,958
Grade Crossing Protection Fund.........................$1,856
Hazardous Waste Fund...................................$8,446
Health and Human Services Medicaid Trust Fund..........$6,134
Healthcare Provider Relief Fund......................$185,164
Horse Racing Fund....................................$169,632
Hospital Provider Fund................................$63,346
ICCB Federal Trust Fund..............................$10,805
Illinois Affordable Housing Trust Fund.................$5,414
Illinois Charity Bureau Fund...........................$3,298
Illinois Clean Water Fund.............................$11,951
Illinois Forestry Development Fund....................$11,004
Illinois Gaming Law Enforcement Fund...................$1,869
IMSA Income Fund.......................................$2,188
Illinois Military Family Relief Fund...................$6,986
Illinois Power Agency Operations Fund.................$41,229
Illinois State Dental Disciplinary Fund................$6,127
Illinois State Fair Fund.................................$660
Illinois State Medical Disciplinary Fund..............$23,384
Illinois State Pharmacy Disciplinary Fund.............$10,308

Illinois Veterans Assistance Fund......................$2,016
Illinois Veterans' Rehabilitation Fund...................$862
Illinois Wildlife Preservation Fund....................$1,742
Illinois Workers' Compensation Commission
Operations Fund....................................$4,476
Income Tax Refund Fund...............................$239,691
Insurance Financial Regulation Fund..................$104,462
Insurance Premium Tax Refund Fund.....................$23,121
Insurance Producer Administration Fund...............$104,566
International Tourism Fund.............................$1,985
LaSalle Veterans Home Fund............................$46,145
LEADS Maintenance Fund...................................$681
Live and Learn Fund....................................$8,120
Local Government Distributive Fund...................$154,289
Long-Term Care Provider Fund...........................$6,468
Manteno Veterans Home Fund............................$93,493
Mental Health Fund....................................$12,227
Mental Health Reporting Fund.............................$611
Monitoring Device Driving Permit
Administration Fee Fund..............................$617
Motor Carrier Safety Inspection Fund...................$1,823
Motor Fuel Tax Fund..................................$103,497
Motor Vehicle License Plate Fund.......................$5,656
Motor Vehicle Theft Prevention and Insurance
Verification Trust Fund............................$2,618
Nursing Dedicated and Professional Fund...............$11,973

Off-Highway Vehicle Trails Fund........................$1,994
Open Space Lands Acquisition and Development Fund.....$45,493
Optometric Licensing and Disciplinary Board Fund.......$1,169
Partners For Conservation Fund........................$19,950
Pawnbroker Regulation Fund.............................$1,053
Personal Property Tax Replacement Fund...............$203,036
Pesticide Control Fund.................................$6,845
Professional Services Fund.............................$2,778
Professions Indirect Cost Fund.......................$172,106
Public Pension Regulation Fund.........................$6,919
Public Transportation Fund............................$77,303
Quincy Veterans Home Fund.............................$91,704
Real Estate License Administration Fund...............$33,329
Registered Certified Public Accountants'
Administration and Disciplinary Fund...............$3,617
Renewable Energy Resources Trust Fund..................$1,591
Rental Housing Support Program Fund....................$1,539
Residential Finance Regulatory Fund...................$20,510
Road Fund............................................$399,062
Regional Transportation Authority Occupation and
Use Tax Replacement Fund...........................$5,205
Salmon Fund..............................................$655
School Infrastructure Fund............................$14,015
Secretary of State DUI Administration Fund.............$1,025
Secretary of State Identification Security
and Theft Prevention Fund..........................$4,502

Secretary of State Special License Plate Fund..........$1,384
Secretary of State Special Services Fund...............$8,114
Securities Audit and Enforcement Fund..................$2,824
State Small Business Credit Initiative Fund............$4,331
Solid Waste Management Fund...........................$10,397
Special Education Medicaid Matching Fund...............$2,924
Sports Wagering Fund...................................$8,572
State Police Law Enforcement Administration Fund.......$6,822
State and Local Sales Tax Reform Fund.................$10,355
State Asset Forfeiture Fund............................$1,740
State Aviation Program Fund..............................$557
State Construction Account Fund......................$195,722
State Crime Laboratory Fund............................$7,743
State Gaming Fund....................................$204,660
State Garage Revolving Fund............................$3,731
State Lottery Fund...................................$129,814
State Offender DNA Identification System Fund..........$1,405
State Pensions Fund..................................$500,000
State Police Firearm Services Fund....................$16,122
State Police Services Fund............................$21,151
State Police Vehicle Fund..............................$3,013
State Police Whistleblower Reward
and Protection Fund................................$2,452
Subtitle D Management Fund.............................$1,431
Supplemental Low-Income Energy Assistance Fund........$68,591
Tax Compliance and Administration Fund.................$5,259

Technology Management Revolving Fund.................$244,294
Tobacco Settlement Recovery Fund.......................$4,653
Tourism Promotion Fund................................$35,322
Traffic and Criminal Conviction Surcharge Fund.......$136,332
Underground Storage Tank Fund.........................$20,429
University of Illinois Hospital Services Fund..........$3,664
Vehicle Inspection Fund...............................$11,203
Violent Crime Victims Assistance Fund.................$14,202
Weights and Measures Fund..............................$6,127
Working Capital Revolving Fund........................$18,120
Notwithstanding any provision of the law to the contrary,
the General Assembly hereby authorizes the use of such funds
for the purposes set forth in this Section.
These provisions do not apply to funds classified by the
Comptroller as federal trust funds or State trust funds. The
Audit Expense Fund may receive transfers from those trust
funds only as directed herein, except where prohibited by the
terms of the trust fund agreement. The Auditor General shall
notify the trustees of those funds of the estimated cost of the
audit to be incurred under the Illinois State Auditing Act for
the fund. The trustees of those funds shall direct the State
Comptroller and Treasurer to transfer the estimated amount to
the Audit Expense Fund.
The Auditor General may bill entities that are not subject
to the above transfer provisions, including private entities,
related organizations and entities whose funds are

locally-held, for the cost of audits, studies, and
investigations incurred on their behalf. Any revenues received
under this provision shall be deposited into the Audit Expense
Fund.
In the event that moneys on deposit in any fund are
unavailable, by reason of deficiency or any other reason
preventing their lawful transfer, the State Comptroller shall
order transferred and the State Treasurer shall transfer the
amount deficient or otherwise unavailable from the General
Revenue Fund for deposit into the Audit Expense Fund.
On or before December 1, 1992, and each December 1
thereafter, the Auditor General shall notify the Governor's
Office of Management and Budget (formerly Bureau of the
Budget) of the amount estimated to be necessary to pay for
audits, studies, and investigations in accordance with the
Illinois State Auditing Act during the next succeeding fiscal
year for each State fund for which a transfer or reimbursement
is anticipated.
Beginning with fiscal year 1994 and during each fiscal
year thereafter, the Auditor General may direct the State
Comptroller and Treasurer to transfer moneys from funds
authorized by the General Assembly for that fund. In the event
funds, including federal and State trust funds but excluding
the General Revenue Fund, are transferred, during fiscal year
1994 and during each fiscal year thereafter, in excess of the
amount to pay actual costs attributable to audits, studies,

and investigations as permitted or required by the Illinois
State Auditing Act or specific action of the General Assembly,
the Auditor General shall, on September 30, or as soon
thereafter as is practicable, direct the State Comptroller and
Treasurer to transfer the excess amount back to the fund from
which it was originally transferred.
(Source: P.A. 101-10, eff. 6-5-19; 101-636, eff. 6-10-20;
102-16, eff. 6-17-21; 102-699, eff. 4-19-22.)
(30 ILCS 105/6z-32)
Sec. 6z-32. Partners for Planning and Conservation.
(a) The Partners for Conservation Fund (formerly known as
the Conservation 2000 Fund) and the Partners for Conservation
Projects Fund (formerly known as the Conservation 2000
Projects Fund) are created as special funds in the State
Treasury. These funds shall be used to establish a
comprehensive program to protect Illinois' natural resources
through cooperative partnerships between State government and
public and private landowners. Moneys in these Funds may be
used, subject to appropriation, by the Department of Natural
Resources, Environmental Protection Agency, and the Department
of Agriculture for purposes relating to natural resource
protection, planning, recreation, tourism, climate resilience,
and compatible agricultural and economic development
activities. Without limiting these general purposes, moneys in
these Funds may be used, subject to appropriation, for the

following specific purposes:
(1) To foster sustainable agriculture practices and
control soil erosion, sedimentation, and nutrient loss
from farmland, including grants to Soil and Water
Conservation Districts for conservation practice
cost-share grants and for personnel, educational, and
administrative expenses.
(2) To establish and protect a system of ecosystems in
public and private ownership through conservation
easements, incentives to public and private landowners,
natural resource restoration and preservation, water
quality protection and improvement, land use and watershed
planning, technical assistance and grants, and land
acquisition provided these mechanisms are all voluntary on
the part of the landowner and do not involve the use of
eminent domain.
(3) To develop a systematic and long-term program to
effectively measure and monitor natural resources and
ecological conditions through investments in technology
and involvement of scientific experts.
(4) To initiate strategies to enhance, use, and
maintain Illinois' inland lakes through education,
technical assistance, research, and financial incentives.
(5) To partner with private landowners and with units
of State, federal, and local government and with
not-for-profit organizations in order to integrate State

and federal programs with Illinois' natural resource
protection and restoration efforts and to meet
requirements to obtain federal and other funds for
conservation or protection of natural resources.
(6) To implement the State's Nutrient Loss Reduction
Strategy, including, but not limited to, funding the
resources needed to support the Strategy's Policy Working
Group, cover water quality monitoring in support of
Strategy implementation, prepare a biennial report on the
progress made on the Strategy every 2 years, and provide
cost share funding for nutrient capture projects.
(7) To provide capacity grants to support soil and
water conservation districts, including, but not limited
to, developing soil health plans, conducting soil health
assessments, peer-to-peer training, convening
producer-led dialogues, professional development and
travel stipends for meetings and educational events.
(b) The State Comptroller and State Treasurer shall
automatically transfer on the last day of each month,
beginning on September 30, 1995 and ending on June 30, 2024
2023, from the General Revenue Fund to the Partners for
Conservation Fund, an amount equal to 1/10 of the amount set
forth below in fiscal year 1996 and an amount equal to 1/12 of
the amount set forth below in each of the other specified
fiscal years:
Fiscal Year Amount

1996 $ 3,500,000
1997 $ 9,000,000
1998 $10,000,000
1999 $11,000,000
2000 $12,500,000
2001 through 2004 $14,000,000
2005 $7,000,000
2006 $11,000,000
2007 $0
2008 through 2011 $14,000,000
2012 $12,200,000
2013 through 2017 $14,000,000
2018 $1,500,000
2019 $14,000,000
2020 $7,500,000
2021 through 2023 $14,000,000
2024 $18,000,000
(c) The State Comptroller and State Treasurer shall
automatically transfer on the last day of each month beginning
on July 31, 2021 and ending June 30, 2022, from the
Environmental Protection Permit and Inspection Fund to the
Partners for Conservation Fund, an amount equal to 1/12 of
$4,135,000.
(c-1) The State Comptroller and State Treasurer shall
automatically transfer on the last day of each month beginning
on July 31, 2022 and ending June 30, 2023, from the

Environmental Protection Permit and Inspection Fund to the
Partners for Conservation Fund, an amount equal to 1/12 of
$5,900,000.
(d) There shall be deposited into the Partners for
Conservation Projects Fund such bond proceeds and other moneys
as may, from time to time, be provided by law.
(Source: P.A. 101-10, eff. 6-5-19; 102-16, eff. 6-17-21;
102-699, eff. 4-19-22.)
(30 ILCS 105/6z-35)
Sec. 6z-35. There is hereby created in the State Treasury
a special fund to be known as the Live and Learn Fund. The
Comptroller and the Treasurer shall transfer $1,742,000 from
the General Revenue Fund into the Live and Learn Fund each
month. The first transfer shall be made 60 days after the
effective date of this amendatory Act of 1993, with subsequent
transfers occurring on the first of each month. Moneys
deposited into the Fund may, subject to appropriation, be used
by the Secretary of State for any or all of the following
purposes:
(a) An organ donation awareness or education program.
(b) To provide additional funds for all types of
library grants as authorized and administered by the
Secretary of State as State Librarian.
On July 1, 2023, any future deposits due to the Live and
Learn Fund and any outstanding obligations or liabilities of

that Fund shall pass to the General Revenue Fund. On November
1, 2023, or as soon thereafter as practical, the State
Comptroller shall direct and the State Treasurer shall
transfer the remaining balance from the Live and Learn Fund
into the Secretary of State Special Services Fund. This
Section is repealed on January 1, 2024.
(Source: P.A. 88-78.)
(30 ILCS 105/6z-43)
Sec. 6z-43. Tobacco Settlement Recovery Fund.
(a) There is created in the State Treasury a special fund
to be known as the Tobacco Settlement Recovery Fund, which
shall contain 3 accounts: (i) the General Account, (ii) the
Tobacco Settlement Bond Proceeds Account and (iii) the Tobacco
Settlement Residual Account. There shall be deposited into the
several accounts of the Tobacco Settlement Recovery Fund and
the Attorney General Tobacco Fund all monies paid to the State
pursuant to (1) the Master Settlement Agreement entered in the
case of People of the State of Illinois v. Philip Morris, et
al. (Circuit Court of Cook County, No. 96-L13146) and (2) any
settlement with or judgment against any tobacco product
manufacturer other than one participating in the Master
Settlement Agreement in satisfaction of any released claim as
defined in the Master Settlement Agreement, as well as any
other monies as provided by law. Moneys shall be deposited
into the Tobacco Settlement Bond Proceeds Account and the

Tobacco Settlement Residual Account as provided by the terms
of the Railsplitter Tobacco Settlement Authority Act, provided
that an annual amount not less than $2,500,000, subject to
appropriation, shall be deposited into the Attorney General
Tobacco Fund for use only by the Attorney General's office.
The scheduled $2,500,000 deposit into the Tobacco Settlement
Residual Account for fiscal year 2011 should be transferred to
the Attorney General Tobacco Fund in fiscal year 2012 as soon
as this fund has been established. All other moneys available
to be deposited into the Tobacco Settlement Recovery Fund
shall be deposited into the General Account. An investment
made from moneys credited to a specific account constitutes
part of that account and such account shall be credited with
all income from the investment of such moneys. The Treasurer
may invest the moneys in the several accounts of the Fund in
the same manner, in the same types of investments, and subject
to the same limitations provided in the Illinois Pension Code
for the investment of pension funds other than those
established under Article 3 or 4 of the Code. Notwithstanding
the foregoing, to the extent necessary to preserve the
tax-exempt status of any bonds issued pursuant to the
Railsplitter Tobacco Settlement Authority Act, the interest on
which is intended to be excludable from the gross income of the
owners for federal income tax purposes, moneys on deposit in
the Tobacco Settlement Bond Proceeds Account and the Tobacco
Settlement Residual Account may be invested in obligations the

interest upon which is tax-exempt under the provisions of
Section 103 of the Internal Revenue Code of 1986, as now or
hereafter amended, or any successor code or provision.
(b) Moneys on deposit in the Tobacco Settlement Bond
Proceeds Account and the Tobacco Settlement Residual Account
may be expended, subject to appropriation, for the purposes
authorized in subsection (g) of Section 3-6 of the
Railsplitter Tobacco Settlement Authority Act.
(b-5) Moneys on deposit in the Tobacco Settlement Recovery
Fund may be expended, subject to appropriation, for payments
pursuant to Section 2.13 of the Governor's Office of
Management and Budget Act.
(c) As soon as may be practical after June 30, 2001, upon
notification from and at the direction of the Governor, the
State Comptroller shall direct and the State Treasurer shall
transfer the unencumbered balance in the Tobacco Settlement
Recovery Fund as of June 30, 2001, as determined by the
Governor, into the Budget Stabilization Fund. The Treasurer
may invest the moneys in the Budget Stabilization Fund in the
same manner, in the same types of investments, and subject to
the same limitations provided in the Illinois Pension Code for
the investment of pension funds other than those established
under Article 3 or 4 of the Code.
(d) All federal financial participation moneys received
pursuant to expenditures from the Fund shall be deposited into
the General Account.

(Source: P.A. 99-78, eff. 7-20-15.)
(30 ILCS 105/6z-100)
(Section scheduled to be repealed on July 1, 2023)
Sec. 6z-100. Capital Development Board Revolving Fund;
payments into and use. All monies received by the Capital
Development Board for publications or copies issued by the
Board, and all monies received for contract administration
fees, charges, or reimbursements owing to the Board shall be
deposited into a special fund known as the Capital Development
Board Revolving Fund, which is hereby created in the State
treasury. The monies in this Fund shall be used by the Capital
Development Board, as appropriated, for expenditures for
personal services, retirement, social security, contractual
services, legal services, travel, commodities, printing,
equipment, electronic data processing, or telecommunications.
For fiscal year 2021 and thereafter, the monies in this Fund
may also be appropriated to and used by the Executive Ethics
Commission for oversight and administration of the Chief
Procurement Officer appointed under paragraph (1) of
subsection (a) of Section 10-20 of the Illinois Procurement
Code. Unexpended moneys in the Fund shall not be transferred
or allocated by the Comptroller or Treasurer to any other
fund, nor shall the Governor authorize the transfer or
allocation of those moneys to any other fund. This Section is
repealed July 1, 2025 2023.

(Source: P.A. 101-10, eff. 6-5-19; 101-636, eff. 6-10-20;
101-645, eff. 6-26-20; 102-16, eff. 6-17-21; 102-699, eff.
4-19-22.)
(30 ILCS 105/6z-121)
Sec. 6z-121. State Coronavirus Urgent Remediation
Emergency Fund.
(a) The State Coronavirus Urgent Remediation Emergency
(State CURE) Fund is created as a federal trust fund within the
State treasury. The State CURE Fund shall be held separate and
apart from all other funds in the State treasury. The State
CURE Fund is established: (1) to receive, directly or
indirectly, federal funds from the Coronavirus Relief Fund in
accordance with Section 5001 of the federal Coronavirus Aid,
Relief, and Economic Security (CARES) Act, the Coronavirus
State Fiscal Recovery Fund in accordance with Section 9901 of
the American Rescue Plan Act of 2021, or from any other federal
fund pursuant to any other provision of the American Rescue
Plan Act of 2021 or any other federal law; and (2) to provide
for the transfer, distribution and expenditure of such federal
funds as permitted in the federal Coronavirus Aid, Relief, and
Economic Security (CARES) Act, the American Rescue Plan Act of
2021, and related federal guidance or any other federal law,
and as authorized by this Section.
(b) Federal funds received by the State from the
Coronavirus Relief Fund in accordance with Section 5001 of the

federal Coronavirus Aid, Relief, and Economic Security (CARES)
Act, the Coronavirus State Fiscal Recovery Fund in accordance
with Section 9901 of the American Rescue Plan Act of 2021, or
any other federal funds received pursuant to the American
Rescue Plan Act of 2021 or any other federal law, may be
deposited, directly or indirectly, into the State CURE Fund.
(c) Funds in the State CURE Fund may be expended, subject
to appropriation, directly for purposes permitted under the
federal law and related federal guidance governing the use of
such funds, which may include without limitation purposes
permitted in Section 5001 of the CARES Act and Sections 3201,
3206, and 9901 of the American Rescue Plan Act of 2021, or as
otherwise provided by law and consistent with appropriations
of the General Assembly. All federal funds received into the
State CURE Fund from the Coronavirus Relief Fund, the
Coronavirus State Fiscal Recovery Fund, or any other source
under the American Rescue Plan Act of 2021, may be
transferred, expended, or returned by the Illinois Emergency
Management Agency at the direction of the Governor for the
specific purposes permitted by the federal Coronavirus Aid,
Relief, and Economic Security (CARES) Act, the American Rescue
Plan Act of 2021, any related regulations or federal guidance,
and any terms and conditions of the federal awards received by
the State thereunder. The State Comptroller shall direct and
the State Treasurer shall transfer, as directed by the
Governor in writing, a portion of the federal funds received

from the Coronavirus Relief Fund or from any other federal
fund pursuant to any other provision of federal law to the
Local Coronavirus Urgent Remediation Emergency (Local CURE)
Fund from time to time for the provision and administration of
grants to units of local government as permitted by the
federal Coronavirus Aid, Relief, and Economic Security (CARES)
Act, any related federal guidance, and any other additional
federal law that may provide authorization. The State
Comptroller shall direct and the State Treasurer shall
transfer amounts, as directed by the Governor in writing, from
the State CURE Fund to the Essential Government Services
Support Fund to be used for the provision of government
services as permitted under Section 602(c)(1)(C) of the Social
Security Act as enacted by Section 9901 of the American Rescue
Plan Act and related federal guidance. Funds in the State CURE
Fund also may be transferred to other funds in the State
treasury as reimbursement for expenditures made from such
other funds if the expenditures are eligible for federal
reimbursement under Section 5001 of the federal Coronavirus
Aid, Relief, and Economic Security (CARES) Act, the relevant
provisions of the American Rescue Plan Act of 2021, or any
related federal guidance.
(d) Once the General Assembly has enacted appropriations
from the State CURE Fund, the expenditure of funds from the
State CURE Fund shall be subject to appropriation by the
General Assembly, and shall be administered by the Illinois

Emergency Management Agency at the direction of the Governor.
The Illinois Emergency Management Agency, and other agencies
as named in appropriations, shall transfer, distribute or
expend the funds. The State Comptroller shall direct and the
State Treasurer shall transfer funds in the State CURE Fund to
other funds in the State treasury as reimbursement for
expenditures made from such other funds if the expenditures
are eligible for federal reimbursement under Section 5001 of
the federal Coronavirus Aid, Relief, and Economic Security
(CARES) Act, the relevant provisions of the American Rescue
Plan Act of 2021, or any related federal guidance, as directed
in writing by the Governor. Additional funds that may be
received from the federal government from legislation enacted
in response to the impact of Coronavirus Disease 2019,
including fiscal stabilization payments that replace revenues
lost due to Coronavirus Disease 2019, The State Comptroller
may direct and the State Treasurer shall transfer in the
manner authorized or required by any related federal guidance,
as directed in writing by the Governor.
(e) The Illinois Emergency Management Agency, in
coordination with the Governor's Office of Management and
Budget, shall identify amounts derived from the State's
Coronavirus Relief Fund allocation and transferred from the
State CURE Fund as directed by the Governor under this Section
that remain unobligated and unexpended for the period that
ended on December 31, 2021. The Agency shall certify to the

State Comptroller and the State Treasurer the amounts
identified as unobligated and unexpended. The State
Comptroller shall direct and the State Treasurer shall
transfer the unobligated and unexpended funds identified by
the Agency and held in other funds of the State Treasury under
this Section to the State CURE Fund. Unexpended funds in the
State CURE Fund shall be paid back to the federal government at
the direction of the Governor.
(f) In addition to any other transfers that may be
provided for by law, at the direction of the Governor, the
State Comptroller shall direct and the State Treasurer shall
transfer the sum of $24,523,000 from the State CURE Fund to the
Chicago Travel Industry Promotion Fund.
(g) In addition to any other transfers that may be
provided for by law, at the direction of the Governor, the
State Comptroller shall direct and the State Treasurer shall
transfer the sum of $30,000,000 from the State CURE Fund to the
Metropolitan Pier and Exposition Authority Incentive Fund.
(h) In addition to any other transfers that may be
provided for by law, at the direction of the Governor, the
State Comptroller shall direct and the State Treasurer shall
transfer the sum of $45,180,000 from the State CURE Fund to the
Local Tourism Fund.
(Source: P.A. 101-636, eff. 6-10-20; 102-16, eff. 6-17-21;
102-699, eff. 4-19-22.)

(30 ILCS 105/6z-126)
Sec. 6z-126. Law Enforcement Training Fund. The Law
Enforcement Training Fund is hereby created as a special fund
in the State treasury. Moneys in the Fund shall consist of: (i)
90% of the revenue from increasing the insurance producer
license fees, as provided under subsection (a-5) of Section
500-135 of the Illinois Insurance Code; and (ii) 90% of the
moneys collected from auto insurance policy fees under Section
8.6 of the Illinois Vehicle Hijacking and Motor Vehicle Theft
Prevention and Insurance Verification Act. This Fund shall be
used by the Illinois Law Enforcement Training Standards Board
for the following purposes: (i) to fund law enforcement
certification compliance; (ii) for and the development and
provision of basic courses by Board-approved academics, and
in-service courses by approved academies; and (iii) for the
ordinary and contingent expenses of the Illinois Law
Enforcement Training Standards Board.
(Source: P.A. 102-16, eff. 6-17-21; 102-904, eff. 1-1-23;
102-1071, eff. 6-10-22; revised 12-13-22.)
(30 ILCS 105/8.3) (from Ch. 127, par. 144.3)
Sec. 8.3. Money in the Road Fund shall, if and when the
State of Illinois incurs any bonded indebtedness for the
construction of permanent highways, be set aside and used for
the purpose of paying and discharging annually the principal
and interest on that bonded indebtedness then due and payable,

and for no other purpose. The surplus, if any, in the Road Fund
after the payment of principal and interest on that bonded
indebtedness then annually due shall be used as follows:
first -- to pay the cost of administration of Chapters
2 through 10 of the Illinois Vehicle Code, except the cost
of administration of Articles I and II of Chapter 3 of that
Code, and to pay the costs of the Executive Ethics
Commission for oversight and administration of the Chief
Procurement Officer appointed under paragraph (2) of
subsection (a) of Section 10-20 of the Illinois
Procurement Code for transportation; and
secondly -- for expenses of the Department of
Transportation for construction, reconstruction,
improvement, repair, maintenance, operation, and
administration of highways in accordance with the
provisions of laws relating thereto, or for any purpose
related or incident to and connected therewith, including
the separation of grades of those highways with railroads
and with highways and including the payment of awards made
by the Illinois Workers' Compensation Commission under the
terms of the Workers' Compensation Act or Workers'
Occupational Diseases Act for injury or death of an
employee of the Division of Highways in the Department of
Transportation; or for the acquisition of land and the
erection of buildings for highway purposes, including the
acquisition of highway right-of-way or for investigations

to determine the reasonably anticipated future highway
needs; or for making of surveys, plans, specifications and
estimates for and in the construction and maintenance of
flight strips and of highways necessary to provide access
to military and naval reservations, to defense industries
and defense-industry sites, and to the sources of raw
materials and for replacing existing highways and highway
connections shut off from general public use at military
and naval reservations and defense-industry sites, or for
the purchase of right-of-way, except that the State shall
be reimbursed in full for any expense incurred in building
the flight strips; or for the operating and maintaining of
highway garages; or for patrolling and policing the public
highways and conserving the peace; or for the operating
expenses of the Department relating to the administration
of public transportation programs; or, during fiscal year
2022, for the purposes of a grant not to exceed $8,394,800
to the Regional Transportation Authority on behalf of PACE
for the purpose of ADA/Para-transit expenses; or, during
fiscal year 2023, for the purposes of a grant not to exceed
$8,394,800 to the Regional Transportation Authority on
behalf of PACE for the purpose of ADA/Para-transit
expenses; or, during fiscal year 2024, for the purposes of
a grant not to exceed $9,108,400 to the Regional
Transportation Authority on behalf of PACE for the purpose
of ADA/Para-transit expenses; or for any of those purposes

or any other purpose that may be provided by law.
Appropriations for any of those purposes are payable from
the Road Fund. Appropriations may also be made from the Road
Fund for the administrative expenses of any State agency that
are related to motor vehicles or arise from the use of motor
vehicles.
Beginning with fiscal year 1980 and thereafter, no Road
Fund monies shall be appropriated to the following Departments
or agencies of State government for administration, grants, or
operations; but this limitation is not a restriction upon
appropriating for those purposes any Road Fund monies that are
eligible for federal reimbursement:
1. Department of Public Health;
2. Department of Transportation, only with respect to
subsidies for one-half fare Student Transportation and
Reduced Fare for Elderly, except fiscal year 2022 when no
more than $17,570,000 may be expended and except fiscal
year 2023 when no more than $17,570,000 may be expended
and except fiscal year 2024 when no more than $19,063,500
may be expended;
3. Department of Central Management Services, except
for expenditures incurred for group insurance premiums of
appropriate personnel;
4. Judicial Systems and Agencies.
Beginning with fiscal year 1981 and thereafter, no Road
Fund monies shall be appropriated to the following Departments

or agencies of State government for administration, grants, or
operations; but this limitation is not a restriction upon
appropriating for those purposes any Road Fund monies that are
eligible for federal reimbursement:
1. Illinois State Police, except for expenditures with
respect to the Division of Patrol Operations and Division
of Criminal Investigation;
2. Department of Transportation, only with respect to
Intercity Rail Subsidies, except fiscal year 2022 when no
more than $50,000,000 may be expended and except fiscal
year 2023 when no more than $55,000,000 may be expended
and except fiscal year 2024 when no more than $60,000,000
may be expended, and Rail Freight Services.
Beginning with fiscal year 1982 and thereafter, no Road
Fund monies shall be appropriated to the following Departments
or agencies of State government for administration, grants, or
operations; but this limitation is not a restriction upon
appropriating for those purposes any Road Fund monies that are
eligible for federal reimbursement: Department of Central
Management Services, except for awards made by the Illinois
Workers' Compensation Commission under the terms of the
Workers' Compensation Act or Workers' Occupational Diseases
Act for injury or death of an employee of the Division of
Highways in the Department of Transportation.
Beginning with fiscal year 1984 and thereafter, no Road
Fund monies shall be appropriated to the following Departments

or agencies of State government for administration, grants, or
operations; but this limitation is not a restriction upon
appropriating for those purposes any Road Fund monies that are
eligible for federal reimbursement:
1. Illinois State Police, except not more than 40% of
the funds appropriated for the Division of Patrol
Operations and Division of Criminal Investigation;
2. State Officers.
Beginning with fiscal year 1984 and thereafter, no Road
Fund monies shall be appropriated to any Department or agency
of State government for administration, grants, or operations
except as provided hereafter; but this limitation is not a
restriction upon appropriating for those purposes any Road
Fund monies that are eligible for federal reimbursement. It
shall not be lawful to circumvent the above appropriation
limitations by governmental reorganization or other methods.
Appropriations shall be made from the Road Fund only in
accordance with the provisions of this Section.
Money in the Road Fund shall, if and when the State of
Illinois incurs any bonded indebtedness for the construction
of permanent highways, be set aside and used for the purpose of
paying and discharging during each fiscal year the principal
and interest on that bonded indebtedness as it becomes due and
payable as provided in the Transportation Bond Act, and for no
other purpose. The surplus, if any, in the Road Fund after the
payment of principal and interest on that bonded indebtedness

then annually due shall be used as follows:
first -- to pay the cost of administration of Chapters
2 through 10 of the Illinois Vehicle Code; and
secondly -- no Road Fund monies derived from fees,
excises, or license taxes relating to registration,
operation and use of vehicles on public highways or to
fuels used for the propulsion of those vehicles, shall be
appropriated or expended other than for costs of
administering the laws imposing those fees, excises, and
license taxes, statutory refunds and adjustments allowed
thereunder, administrative costs of the Department of
Transportation, including, but not limited to, the
operating expenses of the Department relating to the
administration of public transportation programs, payment
of debts and liabilities incurred in construction and
reconstruction of public highways and bridges, acquisition
of rights-of-way for and the cost of construction,
reconstruction, maintenance, repair, and operation of
public highways and bridges under the direction and
supervision of the State, political subdivision, or
municipality collecting those monies, or during fiscal
year 2022 for the purposes of a grant not to exceed
$8,394,800 to the Regional Transportation Authority on
behalf of PACE for the purpose of ADA/Para-transit
expenses, or during fiscal year 2023 for the purposes of a
grant not to exceed $8,394,800 to the Regional

Transportation Authority on behalf of PACE for the purpose
of ADA/Para-transit expenses, or during fiscal year 2024
for the purposes of a grant not to exceed $9,108,400 to the
Regional Transportation Authority on behalf of PACE for
the purpose of ADA/Para-transit expenses, and the costs
for patrolling and policing the public highways (by the
State, political subdivision, or municipality collecting
that money) for enforcement of traffic laws. The
separation of grades of such highways with railroads and
costs associated with protection of at-grade highway and
railroad crossing shall also be permissible.
Appropriations for any of such purposes are payable from
the Road Fund or the Grade Crossing Protection Fund as
provided in Section 8 of the Motor Fuel Tax Law.
Except as provided in this paragraph, beginning with
fiscal year 1991 and thereafter, no Road Fund monies shall be
appropriated to the Illinois State Police for the purposes of
this Section in excess of its total fiscal year 1990 Road Fund
appropriations for those purposes unless otherwise provided in
Section 5g of this Act. For fiscal years 2003, 2004, 2005,
2006, and 2007 only, no Road Fund monies shall be appropriated
to the Department of State Police for the purposes of this
Section in excess of $97,310,000. For fiscal year 2008 only,
no Road Fund monies shall be appropriated to the Department of
State Police for the purposes of this Section in excess of
$106,100,000. For fiscal year 2009 only, no Road Fund monies

shall be appropriated to the Department of State Police for
the purposes of this Section in excess of $114,700,000.
Beginning in fiscal year 2010, no road fund moneys shall be
appropriated to the Illinois State Police. It shall not be
lawful to circumvent this limitation on appropriations by
governmental reorganization or other methods unless otherwise
provided in Section 5g of this Act.
In fiscal year 1994, no Road Fund monies shall be
appropriated to the Secretary of State for the purposes of
this Section in excess of the total fiscal year 1991 Road Fund
appropriations to the Secretary of State for those purposes,
plus $9,800,000. It shall not be lawful to circumvent this
limitation on appropriations by governmental reorganization or
other method.
Beginning with fiscal year 1995 and thereafter, no Road
Fund monies shall be appropriated to the Secretary of State
for the purposes of this Section in excess of the total fiscal
year 1994 Road Fund appropriations to the Secretary of State
for those purposes. It shall not be lawful to circumvent this
limitation on appropriations by governmental reorganization or
other methods.
Beginning with fiscal year 2000, total Road Fund
appropriations to the Secretary of State for the purposes of
this Section shall not exceed the amounts specified for the
following fiscal years:
Fiscal Year 2000 $80,500,000;

Fiscal Year 2001 $80,500,000;
Fiscal Year 2002 $80,500,000;
Fiscal Year 2003 $130,500,000;
Fiscal Year 2004 $130,500,000;
Fiscal Year 2005 $130,500,000;
Fiscal Year 2006 $130,500,000;
Fiscal Year 2007 $130,500,000;
Fiscal Year 2008 $130,500,000;
Fiscal Year 2009 $130,500,000.
For fiscal year 2010, no road fund moneys shall be
appropriated to the Secretary of State.
Beginning in fiscal year 2011, moneys in the Road Fund
shall be appropriated to the Secretary of State for the
exclusive purpose of paying refunds due to overpayment of fees
related to Chapter 3 of the Illinois Vehicle Code unless
otherwise provided for by law.
It shall not be lawful to circumvent this limitation on
appropriations by governmental reorganization or other
methods.
No new program may be initiated in fiscal year 1991 and
thereafter that is not consistent with the limitations imposed
by this Section for fiscal year 1984 and thereafter, insofar
as appropriation of Road Fund monies is concerned.
Nothing in this Section prohibits transfers from the Road
Fund to the State Construction Account Fund under Section 5e
of this Act; nor to the General Revenue Fund, as authorized by

Public Act 93-25.
The additional amounts authorized for expenditure in this
Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
shall be repaid to the Road Fund from the General Revenue Fund
in the next succeeding fiscal year that the General Revenue
Fund has a positive budgetary balance, as determined by
generally accepted accounting principles applicable to
government.
The additional amounts authorized for expenditure by the
Secretary of State and the Department of State Police in this
Section by Public Act 94-91 shall be repaid to the Road Fund
from the General Revenue Fund in the next succeeding fiscal
year that the General Revenue Fund has a positive budgetary
balance, as determined by generally accepted accounting
principles applicable to government.
(Source: P.A. 101-10, eff. 6-5-19; 101-636, eff. 6-10-20;
102-16, eff. 6-17-21; 102-538, eff. 8-20-21; 102-699, eff.
4-19-22; 102-813, eff. 5-13-22.)
(30 ILCS 105/8.12) (from Ch. 127, par. 144.12)
Sec. 8.12. State Pensions Fund.
(a) The moneys in the State Pensions Fund shall be used
exclusively for the administration of the Revised Uniform
Unclaimed Property Act and for the expenses incurred by the
Auditor General for administering the provisions of Section
2-8.1 of the Illinois State Auditing Act and for operational

expenses of the Office of the State Treasurer and for the
funding of the unfunded liabilities of the designated
retirement systems. For the purposes of this Section,
"operational expenses of the Office of the State Treasurer"
includes the acquisition of land and buildings in State fiscal
years 2019 and 2020 for use by the Office of the State
Treasurer, as well as construction, reconstruction,
improvement, repair, and maintenance, in accordance with the
provisions of laws relating thereto, of such lands and
buildings beginning in State fiscal year 2019 and thereafter.
Beginning in State fiscal year 2025 2024, payments to the
designated retirement systems under this Section shall be in
addition to, and not in lieu of, any State contributions
required under the Illinois Pension Code.
"Designated retirement systems" means:
(1) the State Employees' Retirement System of
Illinois;
(2) the Teachers' Retirement System of the State of
Illinois;
(3) the State Universities Retirement System;
(4) the Judges Retirement System of Illinois; and
(5) the General Assembly Retirement System.
(b) Each year the General Assembly may make appropriations
from the State Pensions Fund for the administration of the
Revised Uniform Unclaimed Property Act.
(c) (Blank). As soon as possible after July 30, 2004 (the

effective date of Public Act 93-839), the General Assembly
shall appropriate from the State Pensions Fund (1) to the
State Universities Retirement System the amount certified
under Section 15-165 during the prior year, (2) to the Judges
Retirement System of Illinois the amount certified under
Section 18-140 during the prior year, and (3) to the General
Assembly Retirement System the amount certified under Section
2-134 during the prior year as part of the required State
contributions to each of those designated retirement systems.
If the amount in the State Pensions Fund does not exceed the
sum of the amounts certified in Sections 15-165, 18-140, and
2-134 by at least $5,000,000, the amount paid to each
designated retirement system under this subsection shall be
reduced in proportion to the amount certified by each of those
designated retirement systems.
(c-5) For fiscal years 2006 through 2024 2023, the General
Assembly shall appropriate from the State Pensions Fund to the
State Universities Retirement System the amount estimated to
be available during the fiscal year in the State Pensions
Fund; provided, however, that the amounts appropriated under
this subsection (c-5) shall not reduce the amount in the State
Pensions Fund below $5,000,000.
(c-6) For fiscal year 2025 2024 and each fiscal year
thereafter, as soon as may be practical after any money is
deposited into the State Pensions Fund from the Unclaimed
Property Trust Fund, the State Treasurer shall apportion the

deposited amount among the designated retirement systems as
defined in subsection (a) to reduce their actuarial reserve
deficiencies. The State Comptroller and State Treasurer shall
pay the apportioned amounts to the designated retirement
systems to fund the unfunded liabilities of the designated
retirement systems. The amount apportioned to each designated
retirement system shall constitute a portion of the amount
estimated to be available for appropriation from the State
Pensions Fund that is the same as that retirement system's
portion of the total actual reserve deficiency of the systems,
as determined annually by the Governor's Office of Management
and Budget at the request of the State Treasurer. The amounts
apportioned under this subsection shall not reduce the amount
in the State Pensions Fund below $5,000,000.
(d) The Governor's Office of Management and Budget shall
determine the individual and total reserve deficiencies of the
designated retirement systems. For this purpose, the
Governor's Office of Management and Budget shall utilize the
latest available audit and actuarial reports of each of the
retirement systems and the relevant reports and statistics of
the Public Employee Pension Fund Division of the Department of
Insurance.
(d-1) (Blank).
(e) The changes to this Section made by Public Act 88-593
shall first apply to distributions from the Fund for State
fiscal year 1996.

(Source: P.A. 101-10, eff. 6-5-19; 101-487, eff. 8-23-19;
101-636, eff. 6-10-20; 102-16, eff. 6-17-21; 102-699, eff.
4-19-22.)
(30 ILCS 105/8g-1)
Sec. 8g-1. Fund transfers.
(a) (Blank).
(b) (Blank).
(c) (Blank).
(d) (Blank).
(e) (Blank).
(f) (Blank).
(g) (Blank).
(h) (Blank).
(i) (Blank).
(j) (Blank).
(k) (Blank).
(l) (Blank).
(m) (Blank).
(n) (Blank).
(o) (Blank).
(p) (Blank).
(q) (Blank).
(r) (Blank).
(s) (Blank).
(t) (Blank).

(u) In addition to any other transfers that may be
provided for by law, on July 1, 2021, or as soon thereafter as
practical, only as directed by the Director of the Governor's
Office of Management and Budget, the State Comptroller shall
direct and the State Treasurer shall transfer the sum of
$5,000,000 from the General Revenue Fund to the DoIT Special
Projects Fund, and on June 1, 2022, or as soon thereafter as
practical, but no later than June 30, 2022, the State
Comptroller shall direct and the State Treasurer shall
transfer the sum so transferred from the DoIT Special Projects
Fund to the General Revenue Fund.
(v) In addition to any other transfers that may be
provided for by law, on July 1, 2021, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $500,000 from the General
Revenue Fund to the Governor's Administrative Fund.
(w) In addition to any other transfers that may be
provided for by law, on July 1, 2021, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $500,000 from the General
Revenue Fund to the Grant Accountability and Transparency
Fund.
(x) In addition to any other transfers that may be
provided for by law, at a time or times during Fiscal Year 2022
as directed by the Governor, the State Comptroller shall
direct and the State Treasurer shall transfer up to a total of

$20,000,000 from the General Revenue Fund to the Illinois
Sports Facilities Fund to be credited to the Advance Account
within the Fund.
(y) In addition to any other transfers that may be
provided for by law, on June 15, 2021, or as soon thereafter as
practical, but no later than June 30, 2021, the State
Comptroller shall direct and the State Treasurer shall
transfer the sum of $100,000,000 from the General Revenue Fund
to the Technology Management Revolving Fund.
(z) In addition to any other transfers that may be
provided for by law, on April 19, 2022 (the effective date of
Public Act 102-699), or as soon thereafter as practical, but
no later than June 30, 2022, the State Comptroller shall
direct and the State Treasurer shall transfer the sum of
$148,000,000 from the General Revenue Fund to the Build
Illinois Bond Fund.
(aa) In addition to any other transfers that may be
provided for by law, on April 19, 2022 (the effective date of
Public Act 102-699), or as soon thereafter as practical, but
no later than June 30, 2022, the State Comptroller shall
direct and the State Treasurer shall transfer the sum of
$180,000,000 from the General Revenue Fund to the Rebuild
Illinois Projects Fund.
(bb) In addition to any other transfers that may be
provided for by law, on July 1, 2022, or as soon thereafter as
practical, the State Comptroller shall direct and the State

Treasurer shall transfer the sum of $500,000 from the General
Revenue Fund to the Governor's Administrative Fund.
(cc) In addition to any other transfers that may be
provided for by law, on July 1, 2022, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $500,000 from the General
Revenue Fund to the Grant Accountability and Transparency
Fund.
(dd) In addition to any other transfers that may be
provided by law, on April 19, 2022 (the effective date of
Public Act 102-700), or as soon thereafter as practical, but
no later than June 30, 2022, the State Comptroller shall
direct and the State Treasurer shall transfer the sum of
$685,000,000 from the General Revenue Fund to the Income Tax
Refund Fund. Moneys from this transfer shall be used for the
purpose of making the one-time rebate payments provided under
Section 212.1 of the Illinois Income Tax Act.
(ee) In addition to any other transfers that may be
provided by law, beginning on April 19, 2022 (the effective
date of Public Act 102-700) and until December 31, 2023, at the
direction of the Department of Revenue, the State Comptroller
shall direct and the State Treasurer shall transfer from the
General Revenue Fund to the Income Tax Refund Fund any amounts
needed beyond the amounts transferred in subsection (dd) to
make payments of the one-time rebate payments provided under
Section 212.1 of the Illinois Income Tax Act.

(ff) In addition to any other transfers that may be
provided for by law, on April 19, 2022 (the effective date of
Public Act 102-700), or as soon thereafter as practical, but
no later than June 30, 2022, the State Comptroller shall
direct and the State Treasurer shall transfer the sum of
$720,000,000 from the General Revenue Fund to the Budget
Stabilization Fund.
(gg) In addition to any other transfers that may be
provided for by law, on July 1, 2022, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $280,000,000 from the
General Revenue Fund to the Budget Stabilization Fund.
(hh) In addition to any other transfers that may be
provided for by law, on July 1, 2022, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $200,000,000 from the
General Revenue Fund to the Pension Stabilization Fund.
(ii) In addition to any other transfers that may be
provided for by law, on January 1, 2023, or as soon thereafter
as practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $850,000,000 from the
General Revenue Fund to the Budget Stabilization Fund.
(jj) In addition to any other transfers that may be
provided for by law, at a time or times during Fiscal Year 2023
as directed by the Governor, the State Comptroller shall
direct and the State Treasurer shall transfer up to a total of

$400,000,000 from the General Revenue Fund to the Large
Business Attraction Fund.
(kk) In addition to any other transfers that may be
provided for by law, on January 1, 2023, or as soon thereafter
as practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $72,000,000 from the
General Revenue Fund to the Disaster Response and Recovery
Fund.
(ll) In addition to any other transfers that may be
provided for by law, on the effective date of the changes made
to this Section by this amendatory Act of the 103rd General
Assembly, or as soon thereafter as practical, but no later
than June 30, 2023, the State Comptroller shall direct and the
State Treasurer shall transfer the sum of $200,000,000 from
the General Revenue Fund to the Pension Stabilization Fund.
(mm) In addition to any other transfers that may be
provided for by law, beginning on the effective date of the
changes made to this Section by this amendatory Act of the
103rd General Assembly and until June 30, 2024, as directed by
the Governor, the State Comptroller shall direct and the State
Treasurer shall transfer up to a total of $1,500,000,000 from
the General Revenue Fund to the State Coronavirus Urgent
Remediation Emergency Fund.
(nn) In addition to any other transfers that may be
provided for by law, beginning on the effective date of the
changes made to this Section by this amendatory Act of the

103rd General Assembly and until June 30, 2024, as directed by
the Governor, the State Comptroller shall direct and the State
Treasurer shall transfer up to a total of $424,000,000 from
the General Revenue Fund to the Build Illinois Bond Fund.
(oo) In addition to any other transfers that may be
provided for by law, on July 1, 2023, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $500,000 from the General
Revenue Fund to the Governor's Administrative Fund.
(pp) In addition to any other transfers that may be
provided for by law, on July 1, 2023, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $500,000 from the General
Revenue Fund to the Grant Accountability and Transparency
Fund.
(Source: P.A. 101-10, eff. 6-5-19; 101-636, eff. 6-10-20;
102-16, eff. 6-17-21; 102-699, eff. 4-19-22; 102-700, Article
40, Section 40-5, eff. 4-19-22; 102-700, Article 80, Section
80-5, eff. 4-19-22; 102-1115, eff. 1-9-23.)
(30 ILCS 105/13.2) (from Ch. 127, par. 149.2)
Sec. 13.2. Transfers among line item appropriations.
(a) Transfers among line item appropriations from the same
treasury fund for the objects specified in this Section may be
made in the manner provided in this Section when the balance
remaining in one or more such line item appropriations is

insufficient for the purpose for which the appropriation was
made.
(a-1) No transfers may be made from one agency to another
agency, nor may transfers be made from one institution of
higher education to another institution of higher education
except as provided by subsection (a-4).
(a-2) Except as otherwise provided in this Section,
transfers may be made only among the objects of expenditure
enumerated in this Section, except that no funds may be
transferred from any appropriation for personal services, from
any appropriation for State contributions to the State
Employees' Retirement System, from any separate appropriation
for employee retirement contributions paid by the employer,
nor from any appropriation for State contribution for employee
group insurance.
(a-2.5) (Blank).
(a-3) Further, if an agency receives a separate
appropriation for employee retirement contributions paid by
the employer, any transfer by that agency into an
appropriation for personal services must be accompanied by a
corresponding transfer into the appropriation for employee
retirement contributions paid by the employer, in an amount
sufficient to meet the employer share of the employee
contributions required to be remitted to the retirement
system.
(a-4) Long-Term Care Rebalancing. The Governor may

designate amounts set aside for institutional services
appropriated from the General Revenue Fund or any other State
fund that receives monies for long-term care services to be
transferred to all State agencies responsible for the
administration of community-based long-term care programs,
including, but not limited to, community-based long-term care
programs administered by the Department of Healthcare and
Family Services, the Department of Human Services, and the
Department on Aging, provided that the Director of Healthcare
and Family Services first certifies that the amounts being
transferred are necessary for the purpose of assisting persons
in or at risk of being in institutional care to transition to
community-based settings, including the financial data needed
to prove the need for the transfer of funds. The total amounts
transferred shall not exceed 4% in total of the amounts
appropriated from the General Revenue Fund or any other State
fund that receives monies for long-term care services for each
fiscal year. A notice of the fund transfer must be made to the
General Assembly and posted at a minimum on the Department of
Healthcare and Family Services website, the Governor's Office
of Management and Budget website, and any other website the
Governor sees fit. These postings shall serve as notice to the
General Assembly of the amounts to be transferred. Notice
shall be given at least 30 days prior to transfer.
(b) In addition to the general transfer authority provided
under subsection (c), the following agencies have the specific

transfer authority granted in this subsection:
The Department of Healthcare and Family Services is
authorized to make transfers representing savings attributable
to not increasing grants due to the births of additional
children from line items for payments of cash grants to line
items for payments for employment and social services for the
purposes outlined in subsection (f) of Section 4-2 of the
Illinois Public Aid Code.
The Department of Children and Family Services is
authorized to make transfers not exceeding 2% of the aggregate
amount appropriated to it within the same treasury fund for
the following line items among these same line items: Foster
Home and Specialized Foster Care and Prevention, Institutions
and Group Homes and Prevention, and Purchase of Adoption and
Guardianship Services.
The Department on Aging is authorized to make transfers
not exceeding 10% of the aggregate amount appropriated to it
within the same treasury fund for the following Community Care
Program line items among these same line items: purchase of
services covered by the Community Care Program and
Comprehensive Case Coordination.
The State Board of Education is authorized to make
transfers from line item appropriations within the same
treasury fund for General State Aid, General State Aid - Hold
Harmless, and Evidence-Based Funding, provided that no such
transfer may be made unless the amount transferred is no

longer required for the purpose for which that appropriation
was made, to the line item appropriation for Transitional
Assistance when the balance remaining in such line item
appropriation is insufficient for the purpose for which the
appropriation was made.
The State Board of Education is authorized to make
transfers between the following line item appropriations
within the same treasury fund: Disabled Student
Services/Materials (Section 14-13.01 of the School Code),
Disabled Student Transportation Reimbursement (Section
14-13.01 of the School Code), Disabled Student Tuition -
Private Tuition (Section 14-7.02 of the School Code),
Extraordinary Special Education (Section 14-7.02b of the
School Code), Reimbursement for Free Lunch/Breakfast Program,
Summer School Payments (Section 18-4.3 of the School Code),
and Transportation - Regular/Vocational Reimbursement (Section
29-5 of the School Code). Such transfers shall be made only
when the balance remaining in one or more such line item
appropriations is insufficient for the purpose for which the
appropriation was made and provided that no such transfer may
be made unless the amount transferred is no longer required
for the purpose for which that appropriation was made.
The Department of Healthcare and Family Services is
authorized to make transfers not exceeding 4% of the aggregate
amount appropriated to it, within the same treasury fund,
among the various line items appropriated for Medical

Assistance.
The Department of Central Management Services is
authorized to make transfers not exceeding 2% of the aggregate
amount appropriated to it, within the same treasury fund, from
the various line items appropriated to the Department, into
the following line item appropriations: auto liability claims
and related expenses and payment of claims under the State
Employee Indemnification Act.
(c) The sum of such transfers for an agency in a fiscal
year shall not exceed 2% of the aggregate amount appropriated
to it within the same treasury fund for the following objects:
Personal Services; Extra Help; Student and Inmate
Compensation; State Contributions to Retirement Systems; State
Contributions to Social Security; State Contribution for
Employee Group Insurance; Contractual Services; Travel;
Commodities; Printing; Equipment; Electronic Data Processing;
Operation of Automotive Equipment; Telecommunications
Services; Travel and Allowance for Committed, Paroled and
Discharged Prisoners; Library Books; Federal Matching Grants
for Student Loans; Refunds; Workers' Compensation,
Occupational Disease, and Tort Claims; Late Interest Penalties
under the State Prompt Payment Act and Sections 368a and 370a
of the Illinois Insurance Code; and, in appropriations to
institutions of higher education, Awards and Grants.
Notwithstanding the above, any amounts appropriated for
payment of workers' compensation claims to an agency to which

the authority to evaluate, administer and pay such claims has
been delegated by the Department of Central Management
Services may be transferred to any other expenditure object
where such amounts exceed the amount necessary for the payment
of such claims.
(c-1) (Blank).
(c-2) (Blank).
(c-3) (Blank).
(c-4) (Blank).
(c-5) (Blank).
(c-6) (Blank).
(c-7) (Blank).
(c-8) (Blank). Special provisions for State fiscal year
2022. Notwithstanding any other provision of this Section, for
State fiscal year 2022, transfers among line item
appropriations to a State agency from the same State treasury
fund may be made for operational or lump sum expenses only,
provided that the sum of such transfers for a State agency in
State fiscal year 2022 shall not exceed 4% of the aggregate
amount appropriated to that State agency for operational or
lump sum expenses for State fiscal year 2022. For the purpose
of this subsection, "operational or lump sum expenses"
includes the following objects: personal services; extra help;
student and inmate compensation; State contributions to
retirement systems; State contributions to social security;
State contributions for employee group insurance; contractual

services; travel; commodities; printing; equipment; electronic
data processing; operation of automotive equipment;
telecommunications services; travel and allowance for
committed, paroled, and discharged prisoners; library books;
federal matching grants for student loans; refunds; workers'
compensation, occupational disease, and tort claims; Late
Interest Penalties under the State Prompt Payment Act and
Sections 368a and 370a of the Illinois Insurance Code; lump
sum and other purposes; and lump sum operations. For the
purpose of this subsection, "State agency" does not include
the Attorney General, the Secretary of State, the Comptroller,
the Treasurer, or the judicial or legislative branches.
(c-9) Special provisions for State fiscal year 2023.
Notwithstanding any other provision of this Section, for State
fiscal year 2023, transfers among line item appropriations to
a State agency from the same State treasury fund may be made
for operational or lump sum expenses only, provided that the
sum of such transfers for a State agency in State fiscal year
2023 shall not exceed 4% of the aggregate amount appropriated
to that State agency for operational or lump sum expenses for
State fiscal year 2023. For the purpose of this subsection,
"operational or lump sum expenses" includes the following
objects: personal services; extra help; student and inmate
compensation; State contributions to retirement systems; State
contributions to social security; State contributions for
employee group insurance; contractual services; travel;

commodities; printing; equipment; electronic data processing;
operation of automotive equipment; telecommunications
services; travel and allowance for committed, paroled, and
discharged prisoners; library books; federal matching grants
for student loans; refunds; workers' compensation,
occupational disease, and tort claims; late interest penalties
under the State Prompt Payment Act and Sections 368a and 370a
of the Illinois Insurance Code; lump sum and other purposes;
and lump sum operations. For the purpose of this subsection,
"State agency" does not include the Attorney General, the
Secretary of State, the Comptroller, the Treasurer, or the
judicial or legislative branches.
(c-10) Special provisions for State fiscal year 2024.
Notwithstanding any other provision of this Section, for State
fiscal year 2024, transfers among line item appropriations to
a State agency from the same State treasury fund may be made
for operational or lump sum expenses only, provided that the
sum of such transfers for a State agency in State fiscal year
2024 shall not exceed 8% of the aggregate amount appropriated
to that State agency for operational or lump sum expenses for
State fiscal year 2024. For the purpose of this subsection,
"operational or lump sum expenses" includes the following
objects: personal services; extra help; student and inmate
compensation; State contributions to retirement systems; State
contributions to social security; State contributions for
employee group insurance; contractual services; travel;

commodities; printing; equipment; electronic data processing;
operation of automotive equipment; telecommunications
services; travel and allowance for committed, paroled, and
discharged prisoners; library books; federal matching grants
for student loans; refunds; workers' compensation,
occupational disease, and tort claims; late interest penalties
under the State Prompt Payment Act and Sections 368a and 370a
of the Illinois Insurance Code; lump sum and other purposes;
and lump sum operations. For the purpose of this subsection,
"State agency" does not include the Attorney General, the
Secretary of State, the Comptroller, the Treasurer, or the
judicial or legislative branches.
(d) Transfers among appropriations made to agencies of the
Legislative and Judicial departments and to the
constitutionally elected officers in the Executive branch
require the approval of the officer authorized in Section 10
of this Act to approve and certify vouchers. Transfers among
appropriations made to 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, Western Illinois University, the Illinois
Mathematics and Science Academy and the Board of Higher
Education require the approval of the Board of Higher
Education and the Governor. Transfers among appropriations to
all other agencies require the approval of the Governor.

The officer responsible for approval shall certify that
the transfer is necessary to carry out the programs and
purposes for which the appropriations were made by the General
Assembly and shall transmit to the State Comptroller a
certified copy of the approval which shall set forth the
specific amounts transferred so that the Comptroller may
change his records accordingly. The Comptroller shall furnish
the Governor with information copies of all transfers approved
for agencies of the Legislative and Judicial departments and
transfers approved by the constitutionally elected officials
of the Executive branch other than the Governor, showing the
amounts transferred and indicating the dates such changes were
entered on the Comptroller's records.
(e) The State Board of Education, in consultation with the
State Comptroller, may transfer line item appropriations for
General State Aid or Evidence-Based Funding among the Common
School Fund and the Education Assistance Fund, and, for State
fiscal year 2020 and each fiscal year thereafter, the Fund for
the Advancement of Education. With the advice and consent of
the Governor's Office of Management and Budget, the State
Board of Education, in consultation with the State
Comptroller, may transfer line item appropriations between the
General Revenue Fund and the Education Assistance Fund for the
following programs:
(1) Disabled Student Personnel Reimbursement (Section
14-13.01 of the School Code);

(2) Disabled Student Transportation Reimbursement
(subsection (b) of Section 14-13.01 of the School Code);
(3) Disabled Student Tuition - Private Tuition
(Section 14-7.02 of the School Code);
(4) Extraordinary Special Education (Section 14-7.02b
of the School Code);
(5) Reimbursement for Free Lunch/Breakfast Programs;
(6) Summer School Payments (Section 18-4.3 of the
School Code);
(7) Transportation - Regular/Vocational Reimbursement
(Section 29-5 of the School Code);
(8) Regular Education Reimbursement (Section 18-3 of
the School Code); and
(9) Special Education Reimbursement (Section 14-7.03
of the School Code).
(f) For State fiscal year 2020 and each fiscal year
thereafter, the Department on Aging, in consultation with the
State Comptroller, with the advice and consent of the
Governor's Office of Management and Budget, may transfer line
item appropriations for purchase of services covered by the
Community Care Program between the General Revenue Fund and
the Commitment to Human Services Fund.
(g) For State fiscal year 2024 and each fiscal year
thereafter, if requested by an agency chief executive officer
and authorized and approved by the Comptroller, the
Comptroller may direct and the Treasurer shall transfer funds

from the General Revenue Fund to fund payroll expenses that
meet the payroll transaction exception criteria as defined by
the Comptroller in the Statewide Accounting Management System
(SAMS) Manual. The agency shall then transfer these funds back
to the General Revenue Fund within 7 days.
(Source: P.A. 101-10, eff. 6-5-19; 101-81, eff. 7-12-19;
101-275, eff. 8-9-19; 101-636, eff. 6-10-20; 102-16, eff.
6-17-21; 102-699, eff. 4-19-22.)
(30 ILCS 105/25) (from Ch. 127, par. 161)
Sec. 25. Fiscal year limitations.
(a) All appropriations shall be available for expenditure
for the fiscal year or for a lesser period if the Act making
that appropriation so specifies. A deficiency or emergency
appropriation shall be available for expenditure only through
June 30 of the year when the Act making that appropriation is
enacted unless that Act otherwise provides.
(b) Outstanding liabilities as of June 30, payable from
appropriations which have otherwise expired, may be paid out
of the expiring appropriations during the 2-month period
ending at the close of business on August 31. Any service
involving professional or artistic skills or any personal
services by an employee whose compensation is subject to
income tax withholding must be performed as of June 30 of the
fiscal year in order to be considered an "outstanding
liability as of June 30" that is thereby eligible for payment

out of the expiring appropriation.
(b-1) However, payment of tuition reimbursement claims
under Section 14-7.03 or 18-3 of the School Code may be made by
the State Board of Education from its appropriations for those
respective purposes for any fiscal year, even though the
claims reimbursed by the payment may be claims attributable to
a prior fiscal year, and payments may be made at the direction
of the State Superintendent of Education from the fund from
which the appropriation is made without regard to any fiscal
year limitations, except as required by subsection (j) of this
Section. Beginning on June 30, 2021, payment of tuition
reimbursement claims under Section 14-7.03 or 18-3 of the
School Code as of June 30, payable from appropriations that
have otherwise expired, may be paid out of the expiring
appropriation during the 4-month period ending at the close of
business on October 31.
(b-2) (Blank).
(b-2.5) (Blank).
(b-2.6) (Blank).
(b-2.6a) (Blank).
(b-2.6b) (Blank).
(b-2.6c) (Blank).
(b-2.6d) All outstanding liabilities as of June 30, 2020,
payable from appropriations that would otherwise expire at the
conclusion of the lapse period for fiscal year 2020, and
interest penalties payable on those liabilities under the

State Prompt Payment Act, may be paid out of the expiring
appropriations until December 31, 2020, without regard to the
fiscal year in which the payment is made, as long as vouchers
for the liabilities are received by the Comptroller no later
than September 30, 2020.
(b-2.6e) All outstanding liabilities as of June 30, 2021,
payable from appropriations that would otherwise expire at the
conclusion of the lapse period for fiscal year 2021, and
interest penalties payable on those liabilities under the
State Prompt Payment Act, may be paid out of the expiring
appropriations until September 30, 2021, without regard to the
fiscal year in which the payment is made.
(b-2.7) For fiscal years 2012, 2013, 2014, 2018, and each
fiscal year thereafter 2019, 2020, 2021, 2022, and 2023,
interest penalties payable under the State Prompt Payment Act
associated with a voucher for which payment is issued after
June 30 may be paid out of the next fiscal year's
appropriation. The future year appropriation must be for the
same purpose and from the same fund as the original payment. An
interest penalty voucher submitted against a future year
appropriation must be submitted within 60 days after the
issuance of the associated voucher, except that, for fiscal
year 2018 only, an interest penalty voucher submitted against
a future year appropriation must be submitted within 60 days
of June 5, 2019 (the effective date of Public Act 101-10). The
Comptroller must issue the interest payment within 60 days

after acceptance of the interest voucher.
(b-3) Medical payments may be made by the Department of
Veterans' Affairs from its appropriations for those purposes
for any fiscal year, without regard to the fact that the
medical services being compensated for by such payment may
have been rendered in a prior fiscal year, except as required
by subsection (j) of this Section. Beginning on June 30, 2021,
medical payments payable from appropriations that have
otherwise expired may be paid out of the expiring
appropriation during the 4-month period ending at the close of
business on October 31.
(b-4) Medical payments and child care payments may be made
by the Department of Human Services (as successor to the
Department of Public Aid) from appropriations for those
purposes for any fiscal year, without regard to the fact that
the medical or child care services being compensated for by
such payment may have been rendered in a prior fiscal year; and
payments may be made at the direction of the Department of
Healthcare and Family Services (or successor agency) from the
Health Insurance Reserve Fund without regard to any fiscal
year limitations, except as required by subsection (j) of this
Section. Beginning on June 30, 2021, medical and child care
payments made by the Department of Human Services and payments
made at the discretion of the Department of Healthcare and
Family Services (or successor agency) from the Health
Insurance Reserve Fund and payable from appropriations that

have otherwise expired may be paid out of the expiring
appropriation during the 4-month period ending at the close of
business on October 31.
(b-5) Medical payments may be made by the Department of
Human Services from its appropriations relating to substance
abuse treatment services for any fiscal year, without regard
to the fact that the medical services being compensated for by
such payment may have been rendered in a prior fiscal year,
provided the payments are made on a fee-for-service basis
consistent with requirements established for Medicaid
reimbursement by the Department of Healthcare and Family
Services, except as required by subsection (j) of this
Section. Beginning on June 30, 2021, medical payments made by
the Department of Human Services relating to substance abuse
treatment services payable from appropriations that have
otherwise expired may be paid out of the expiring
appropriation during the 4-month period ending at the close of
business on October 31.
(b-6) (Blank).
(b-7) Payments may be made in accordance with a plan
authorized by paragraph (11) or (12) of Section 405-105 of the
Department of Central Management Services Law from
appropriations for those payments without regard to fiscal
year limitations.
(b-8) Reimbursements to eligible airport sponsors for the
construction or upgrading of Automated Weather Observation

Systems may be made by the Department of Transportation from
appropriations for those purposes for any fiscal year, without
regard to the fact that the qualification or obligation may
have occurred in a prior fiscal year, provided that at the time
the expenditure was made the project had been approved by the
Department of Transportation prior to June 1, 2012 and, as a
result of recent changes in federal funding formulas, can no
longer receive federal reimbursement.
(b-9) (Blank).
(c) Further, payments may be made by the Department of
Public Health and the Department of Human Services (acting as
successor to the Department of Public Health under the
Department of Human Services Act) from their respective
appropriations for grants for medical care to or on behalf of
premature and high-mortality risk infants and their mothers
and for grants for supplemental food supplies provided under
the United States Department of Agriculture Women, Infants and
Children Nutrition Program, for any fiscal year without regard
to the fact that the services being compensated for by such
payment may have been rendered in a prior fiscal year, except
as required by subsection (j) of this Section. Beginning on
June 30, 2021, payments made by the Department of Public
Health and the Department of Human Services from their
respective appropriations for grants for medical care to or on
behalf of premature and high-mortality risk infants and their
mothers and for grants for supplemental food supplies provided

under the United States Department of Agriculture Women,
Infants and Children Nutrition Program payable from
appropriations that have otherwise expired may be paid out of
the expiring appropriations during the 4-month period ending
at the close of business on October 31.
(d) The Department of Public Health and the Department of
Human Services (acting as successor to the Department of
Public Health under the Department of Human Services Act)
shall each annually submit to the State Comptroller, Senate
President, Senate Minority Leader, Speaker of the House, House
Minority Leader, and the respective Chairmen and Minority
Spokesmen of the Appropriations Committees of the Senate and
the House, on or before December 31, a report of fiscal year
funds used to pay for services provided in any prior fiscal
year. This report shall document by program or service
category those expenditures from the most recently completed
fiscal year used to pay for services provided in prior fiscal
years.
(e) The Department of Healthcare and Family Services, the
Department of Human Services (acting as successor to the
Department of Public Aid), and the Department of Human
Services making fee-for-service payments relating to substance
abuse treatment services provided during a previous fiscal
year shall each annually submit to the State Comptroller,
Senate President, Senate Minority Leader, Speaker of the
House, House Minority Leader, the respective Chairmen and

Minority Spokesmen of the Appropriations Committees of the
Senate and the House, on or before November 30, a report that
shall document by program or service category those
expenditures from the most recently completed fiscal year used
to pay for (i) services provided in prior fiscal years and (ii)
services for which claims were received in prior fiscal years.
(f) The Department of Human Services (as successor to the
Department of Public Aid) shall annually submit to the State
Comptroller, Senate President, Senate Minority Leader, Speaker
of the House, House Minority Leader, and the respective
Chairmen and Minority Spokesmen of the Appropriations
Committees of the Senate and the House, on or before December
31, a report of fiscal year funds used to pay for services
(other than medical care) provided in any prior fiscal year.
This report shall document by program or service category
those expenditures from the most recently completed fiscal
year used to pay for services provided in prior fiscal years.
(g) In addition, each annual report required to be
submitted by the Department of Healthcare and Family Services
under subsection (e) shall include the following information
with respect to the State's Medicaid program:
(1) Explanations of the exact causes of the variance
between the previous year's estimated and actual
liabilities.
(2) Factors affecting the Department of Healthcare and
Family Services' liabilities, including, but not limited

to, numbers of aid recipients, levels of medical service
utilization by aid recipients, and inflation in the cost
of medical services.
(3) The results of the Department's efforts to combat
fraud and abuse.
(h) As provided in Section 4 of the General Assembly
Compensation Act, any utility bill for service provided to a
General Assembly member's district office for a period
including portions of 2 consecutive fiscal years may be paid
from funds appropriated for such expenditure in either fiscal
year.
(i) An agency which administers a fund classified by the
Comptroller as an internal service fund may issue rules for:
(1) billing user agencies in advance for payments or
authorized inter-fund transfers based on estimated charges
for goods or services;
(2) issuing credits, refunding through inter-fund
transfers, or reducing future inter-fund transfers during
the subsequent fiscal year for all user agency payments or
authorized inter-fund transfers received during the prior
fiscal year which were in excess of the final amounts owed
by the user agency for that period; and
(3) issuing catch-up billings to user agencies during
the subsequent fiscal year for amounts remaining due when
payments or authorized inter-fund transfers received from
the user agency during the prior fiscal year were less

than the total amount owed for that period.
User agencies are authorized to reimburse internal service
funds for catch-up billings by vouchers drawn against their
respective appropriations for the fiscal year in which the
catch-up billing was issued or by increasing an authorized
inter-fund transfer during the current fiscal year. For the
purposes of this Act, "inter-fund transfers" means transfers
without the use of the voucher-warrant process, as authorized
by Section 9.01 of the State Comptroller Act.
(i-1) Beginning on July 1, 2021, all outstanding
liabilities, not payable during the 4-month lapse period as
described in subsections (b-1), (b-3), (b-4), (b-5), and (c)
of this Section, that are made from appropriations for that
purpose for any fiscal year, without regard to the fact that
the services being compensated for by those payments may have
been rendered in a prior fiscal year, are limited to only those
claims that have been incurred but for which a proper bill or
invoice as defined by the State Prompt Payment Act has not been
received by September 30th following the end of the fiscal
year in which the service was rendered.
(j) Notwithstanding any other provision of this Act, the
aggregate amount of payments to be made without regard for
fiscal year limitations as contained in subsections (b-1),
(b-3), (b-4), (b-5), and (c) of this Section, and determined
by using Generally Accepted Accounting Principles, shall not
exceed the following amounts:

(1) $6,000,000,000 for outstanding liabilities related
to fiscal year 2012;
(2) $5,300,000,000 for outstanding liabilities related
to fiscal year 2013;
(3) $4,600,000,000 for outstanding liabilities related
to fiscal year 2014;
(4) $4,000,000,000 for outstanding liabilities related
to fiscal year 2015;
(5) $3,300,000,000 for outstanding liabilities related
to fiscal year 2016;
(6) $2,600,000,000 for outstanding liabilities related
to fiscal year 2017;
(7) $2,000,000,000 for outstanding liabilities related
to fiscal year 2018;
(8) $1,300,000,000 for outstanding liabilities related
to fiscal year 2019;
(9) $600,000,000 for outstanding liabilities related
to fiscal year 2020; and
(10) $0 for outstanding liabilities related to fiscal
year 2021 and fiscal years thereafter.
(k) Department of Healthcare and Family Services Medical
Assistance Payments.
(1) Definition of Medical Assistance.
For purposes of this subsection, the term "Medical
Assistance" shall include, but not necessarily be
limited to, medical programs and services authorized

under Titles XIX and XXI of the Social Security Act,
the Illinois Public Aid Code, the Children's Health
Insurance Program Act, the Covering ALL KIDS Health
Insurance Act, the Long Term Acute Care Hospital
Quality Improvement Transfer Program Act, and medical
care to or on behalf of persons suffering from chronic
renal disease, persons suffering from hemophilia, and
victims of sexual assault.
(2) Limitations on Medical Assistance payments that
may be paid from future fiscal year appropriations.
(A) The maximum amounts of annual unpaid Medical
Assistance bills received and recorded by the
Department of Healthcare and Family Services on or
before June 30th of a particular fiscal year
attributable in aggregate to the General Revenue Fund,
Healthcare Provider Relief Fund, Tobacco Settlement
Recovery Fund, Long-Term Care Provider Fund, and the
Drug Rebate Fund that may be paid in total by the
Department from future fiscal year Medical Assistance
appropriations to those funds are: $700,000,000 for
fiscal year 2013 and $100,000,000 for fiscal year 2014
and each fiscal year thereafter.
(B) Bills for Medical Assistance services rendered
in a particular fiscal year, but received and recorded
by the Department of Healthcare and Family Services
after June 30th of that fiscal year, may be paid from

either appropriations for that fiscal year or future
fiscal year appropriations for Medical Assistance.
Such payments shall not be subject to the requirements
of subparagraph (A).
(C) Medical Assistance bills received by the
Department of Healthcare and Family Services in a
particular fiscal year, but subject to payment amount
adjustments in a future fiscal year may be paid from a
future fiscal year's appropriation for Medical
Assistance. Such payments shall not be subject to the
requirements of subparagraph (A).
(D) Medical Assistance payments made by the
Department of Healthcare and Family Services from
funds other than those specifically referenced in
subparagraph (A) may be made from appropriations for
those purposes for any fiscal year without regard to
the fact that the Medical Assistance services being
compensated for by such payment may have been rendered
in a prior fiscal year. Such payments shall not be
subject to the requirements of subparagraph (A).
(3) Extended lapse period for Department of Healthcare
and Family Services Medical Assistance payments.
Notwithstanding any other State law to the contrary,
outstanding Department of Healthcare and Family Services
Medical Assistance liabilities, as of June 30th, payable
from appropriations which have otherwise expired, may be

paid out of the expiring appropriations during the 4-month
period ending at the close of business on October 31st.
(l) The changes to this Section made by Public Act 97-691
shall be effective for payment of Medical Assistance bills
incurred in fiscal year 2013 and future fiscal years. The
changes to this Section made by Public Act 97-691 shall not be
applied to Medical Assistance bills incurred in fiscal year
2012 or prior fiscal years.
(m) The Comptroller must issue payments against
outstanding liabilities that were received prior to the lapse
period deadlines set forth in this Section as soon thereafter
as practical, but no payment may be issued after the 4 months
following the lapse period deadline without the signed
authorization of the Comptroller and the Governor.
(Source: P.A. 101-10, eff. 6-5-19; 101-275, eff. 8-9-19;
101-636, eff. 6-10-20; 102-16, eff. 6-17-21; 102-291, eff.
8-6-21; 102-699, eff. 4-19-22; 102-813, eff. 5-13-22.)
Section 5-55. The State Revenue Sharing Act is amended by
changing Section 12 as follows:
(30 ILCS 115/12) (from Ch. 85, par. 616)
Sec. 12. Personal Property Tax Replacement Fund. There is
hereby created the Personal Property Tax Replacement Fund, a
special fund in the State Treasury into which shall be paid all
revenue realized:

(a) all amounts realized from the additional personal
property tax replacement income tax imposed by subsections
(c) and (d) of Section 201 of the Illinois Income Tax Act,
except for those amounts deposited into the Income Tax
Refund Fund pursuant to subsection (c) of Section 901 of
the Illinois Income Tax Act; and
(b) all amounts realized from the additional personal
property replacement invested capital taxes imposed by
Section 2a.1 of the Messages Tax Act, Section 2a.1 of the
Gas Revenue Tax Act, Section 2a.1 of the Public Utilities
Revenue Act, and Section 3 of the Water Company Invested
Capital Tax Act, and amounts payable to the Department of
Revenue under the Telecommunications Infrastructure
Maintenance Fee Act.
As soon as may be after the end of each month, the
Department of Revenue shall certify to the Treasurer and the
Comptroller the amount of all refunds paid out of the General
Revenue Fund through the preceding month on account of
overpayment of liability on taxes paid into the Personal
Property Tax Replacement Fund. Upon receipt of such
certification, the Treasurer and the Comptroller shall
transfer the amount so certified from the Personal Property
Tax Replacement Fund into the General Revenue Fund.
The payments of revenue into the Personal Property Tax
Replacement Fund shall be used exclusively for distribution to
taxing districts, regional offices and officials, and local

officials as provided in this Section and in the School Code,
payment of the ordinary and contingent expenses of the
Property Tax Appeal Board, payment of the expenses of the
Department of Revenue incurred in administering the collection
and distribution of monies paid into the Personal Property Tax
Replacement Fund and transfers due to refunds to taxpayers for
overpayment of liability for taxes paid into the Personal
Property Tax Replacement Fund.
In addition, moneys in the Personal Property Tax
Replacement Fund may be used to pay any of the following: (i)
salary, stipends, and additional compensation as provided by
law for chief election clerks, county clerks, and county
recorders; (ii) costs associated with regional offices of
education and educational service centers; (iii)
reimbursements payable by the State Board of Elections under
Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the
Election Code; (iv) expenses of the Illinois Educational Labor
Relations Board; and (v) salary, personal services, and
additional compensation as provided by law for court reporters
under the Court Reporters Act.
As soon as may be after June 26, 1980 (the effective date
of Public Act 81-1255), the Department of Revenue shall
certify to the Treasurer the amount of net replacement revenue
paid into the General Revenue Fund prior to that effective
date from the additional tax imposed by Section 2a.1 of the
Messages Tax Act; Section 2a.1 of the Gas Revenue Tax Act;

Section 2a.1 of the Public Utilities Revenue Act; Section 3 of
the Water Company Invested Capital Tax Act; amounts collected
by the Department of Revenue under the Telecommunications
Infrastructure Maintenance Fee Act; and the additional
personal property tax replacement income tax imposed by the
Illinois Income Tax Act, as amended by Public Act 81-1st
Special Session-1. Net replacement revenue shall be defined as
the total amount paid into and remaining in the General
Revenue Fund as a result of those Acts minus the amount
outstanding and obligated from the General Revenue Fund in
state vouchers or warrants prior to June 26, 1980 (the
effective date of Public Act 81-1255) as refunds to taxpayers
for overpayment of liability under those Acts.
All interest earned by monies accumulated in the Personal
Property Tax Replacement Fund shall be deposited in such Fund.
All amounts allocated pursuant to this Section are
appropriated on a continuing basis.
Prior to December 31, 1980, as soon as may be after the end
of each quarter beginning with the quarter ending December 31,
1979, and on and after December 31, 1980, as soon as may be
after January 1, March 1, April 1, May 1, July 1, August 1,
October 1 and December 1 of each year, the Department of
Revenue shall allocate to each taxing district as defined in
Section 1-150 of the Property Tax Code, in accordance with the
provisions of paragraph (2) of this Section the portion of the
funds held in the Personal Property Tax Replacement Fund which

is required to be distributed, as provided in paragraph (1),
for each quarter. Provided, however, under no circumstances
shall any taxing district during each of the first two years of
distribution of the taxes imposed by Public Act 81-1st Special
Session-1 be entitled to an annual allocation which is less
than the funds such taxing district collected from the 1978
personal property tax. Provided further that under no
circumstances shall any taxing district during the third year
of distribution of the taxes imposed by Public Act 81-1st
Special Session-1 receive less than 60% of the funds such
taxing district collected from the 1978 personal property tax.
In the event that the total of the allocations made as above
provided for all taxing districts, during either of such 3
years, exceeds the amount available for distribution the
allocation of each taxing district shall be proportionately
reduced. Except as provided in Section 13 of this Act, the
Department shall then certify, pursuant to appropriation, such
allocations to the State Comptroller who shall pay over to the
several taxing districts the respective amounts allocated to
them.
Any township which receives an allocation based in whole
or in part upon personal property taxes which it levied
pursuant to Section 6-507 or 6-512 of the Illinois Highway
Code and which was previously required to be paid over to a
municipality shall immediately pay over to that municipality a
proportionate share of the personal property replacement funds

which such township receives.
Any municipality or township, other than a municipality
with a population in excess of 500,000, which receives an
allocation based in whole or in part on personal property
taxes which it levied pursuant to Sections 3-1, 3-4 and 3-6 of
the Illinois Local Library Act and which was previously
required to be paid over to a public library shall immediately
pay over to that library a proportionate share of the personal
property tax replacement funds which such municipality or
township receives; provided that if such a public library has
converted to a library organized under the Illinois Public
Library District Act, regardless of whether such conversion
has occurred on, after or before January 1, 1988, such
proportionate share shall be immediately paid over to the
library district which maintains and operates the library.
However, any library that has converted prior to January 1,
1988, and which hitherto has not received the personal
property tax replacement funds, shall receive such funds
commencing on January 1, 1988.
Any township which receives an allocation based in whole
or in part on personal property taxes which it levied pursuant
to Section 1c of the Public Graveyards Act and which taxes were
previously required to be paid over to or used for such public
cemetery or cemeteries shall immediately pay over to or use
for such public cemetery or cemeteries a proportionate share
of the personal property tax replacement funds which the

township receives.
Any taxing district which receives an allocation based in
whole or in part upon personal property taxes which it levied
for another governmental body or school district in Cook
County in 1976 or for another governmental body or school
district in the remainder of the State in 1977 shall
immediately pay over to that governmental body or school
district the amount of personal property replacement funds
which such governmental body or school district would receive
directly under the provisions of paragraph (2) of this
Section, had it levied its own taxes.
(1) The portion of the Personal Property Tax
Replacement Fund required to be distributed as of the time
allocation is required to be made shall be the amount
available in such Fund as of the time allocation is
required to be made.
The amount available for distribution shall be the
total amount in the fund at such time minus the necessary
administrative and other authorized expenses as limited by
the appropriation and the amount determined by: (a) $2.8
million for fiscal year 1981; (b) for fiscal year 1982,
.54% of the funds distributed from the fund during the
preceding fiscal year; (c) for fiscal year 1983 through
fiscal year 1988, .54% of the funds distributed from the
fund during the preceding fiscal year less .02% of such
fund for fiscal year 1983 and less .02% of such funds for

each fiscal year thereafter; (d) for fiscal year 1989
through fiscal year 2011 no more than 105% of the actual
administrative expenses of the prior fiscal year; (e) for
fiscal year 2012 and beyond, a sufficient amount to pay
(i) stipends, additional compensation, salary
reimbursements, and other amounts directed to be paid out
of this Fund for local officials as authorized or required
by statute and (ii) the ordinary and contingent expenses
of the Property Tax Appeal Board and the expenses of the
Department of Revenue incurred in administering the
collection and distribution of moneys paid into the Fund;
(f) for fiscal years 2012 and 2013 only, a sufficient
amount to pay stipends, additional compensation, salary
reimbursements, and other amounts directed to be paid out
of this Fund for regional offices and officials as
authorized or required by statute; or (g) for fiscal years
2018 through 2024 2023 only, a sufficient amount to pay
amounts directed to be paid out of this Fund for public
community college base operating grants and local health
protection grants to certified local health departments as
authorized or required by appropriation or statute. Such
portion of the fund shall be determined after the transfer
into the General Revenue Fund due to refunds, if any, paid
from the General Revenue Fund during the preceding
quarter. If at any time, for any reason, there is
insufficient amount in the Personal Property Tax

Replacement Fund for payments for regional offices and
officials or local officials or payment of costs of
administration or for transfers due to refunds at the end
of any particular month, the amount of such insufficiency
shall be carried over for the purposes of payments for
regional offices and officials, local officials, transfers
into the General Revenue Fund, and costs of administration
to the following month or months. Net replacement revenue
held, and defined above, shall be transferred by the
Treasurer and Comptroller to the Personal Property Tax
Replacement Fund within 10 days of such certification.
(2) Each quarterly allocation shall first be
apportioned in the following manner: 51.65% for taxing
districts in Cook County and 48.35% for taxing districts
in the remainder of the State.
The Personal Property Replacement Ratio of each taxing
district outside Cook County shall be the ratio which the Tax
Base of that taxing district bears to the Downstate Tax Base.
The Tax Base of each taxing district outside of Cook County is
the personal property tax collections for that taxing district
for the 1977 tax year. The Downstate Tax Base is the personal
property tax collections for all taxing districts in the State
outside of Cook County for the 1977 tax year. The Department of
Revenue shall have authority to review for accuracy and
completeness the personal property tax collections for each
taxing district outside Cook County for the 1977 tax year.

The Personal Property Replacement Ratio of each Cook
County taxing district shall be the ratio which the Tax Base of
that taxing district bears to the Cook County Tax Base. The Tax
Base of each Cook County taxing district is the personal
property tax collections for that taxing district for the 1976
tax year. The Cook County Tax Base is the personal property tax
collections for all taxing districts in Cook County for the
1976 tax year. The Department of Revenue shall have authority
to review for accuracy and completeness the personal property
tax collections for each taxing district within Cook County
for the 1976 tax year.
For all purposes of this Section 12, amounts paid to a
taxing district for such tax years as may be applicable by a
foreign corporation under the provisions of Section 7-202 of
the Public Utilities Act, as amended, shall be deemed to be
personal property taxes collected by such taxing district for
such tax years as may be applicable. The Director shall
determine from the Illinois Commerce Commission, for any tax
year as may be applicable, the amounts so paid by any such
foreign corporation to any and all taxing districts. The
Illinois Commerce Commission shall furnish such information to
the Director. For all purposes of this Section 12, the
Director shall deem such amounts to be collected personal
property taxes of each such taxing district for the applicable
tax year or years.
Taxing districts located both in Cook County and in one or

more other counties shall receive both a Cook County
allocation and a Downstate allocation determined in the same
way as all other taxing districts.
If any taxing district in existence on July 1, 1979 ceases
to exist, or discontinues its operations, its Tax Base shall
thereafter be deemed to be zero. If the powers, duties and
obligations of the discontinued taxing district are assumed by
another taxing district, the Tax Base of the discontinued
taxing district shall be added to the Tax Base of the taxing
district assuming such powers, duties and obligations.
If two or more taxing districts in existence on July 1,
1979, or a successor or successors thereto shall consolidate
into one taxing district, the Tax Base of such consolidated
taxing district shall be the sum of the Tax Bases of each of
the taxing districts which have consolidated.
If a single taxing district in existence on July 1, 1979,
or a successor or successors thereto shall be divided into two
or more separate taxing districts, the tax base of the taxing
district so divided shall be allocated to each of the
resulting taxing districts in proportion to the then current
equalized assessed value of each resulting taxing district.
If a portion of the territory of a taxing district is
disconnected and annexed to another taxing district of the
same type, the Tax Base of the taxing district from which
disconnection was made shall be reduced in proportion to the
then current equalized assessed value of the disconnected

territory as compared with the then current equalized assessed
value within the entire territory of the taxing district prior
to disconnection, and the amount of such reduction shall be
added to the Tax Base of the taxing district to which
annexation is made.
If a community college district is created after July 1,
1979, beginning on January 1, 1996 (the effective date of
Public Act 89-327), its Tax Base shall be 3.5% of the sum of
the personal property tax collected for the 1977 tax year
within the territorial jurisdiction of the district.
The amounts allocated and paid to taxing districts
pursuant to the provisions of Public Act 81-1st Special
Session-1 shall be deemed to be substitute revenues for the
revenues derived from taxes imposed on personal property
pursuant to the provisions of the "Revenue Act of 1939" or "An
Act for the assessment and taxation of private car line
companies", approved July 22, 1943, as amended, or Section 414
of the Illinois Insurance Code, prior to the abolition of such
taxes and shall be used for the same purposes as the revenues
derived from ad valorem taxes on real estate.
Monies received by any taxing districts from the Personal
Property Tax Replacement Fund shall be first applied toward
payment of the proportionate amount of debt service which was
previously levied and collected from extensions against
personal property on bonds outstanding as of December 31, 1978
and next applied toward payment of the proportionate share of

the pension or retirement obligations of the taxing district
which were previously levied and collected from extensions
against personal property. For each such outstanding bond
issue, the County Clerk shall determine the percentage of the
debt service which was collected from extensions against real
estate in the taxing district for 1978 taxes payable in 1979,
as related to the total amount of such levies and collections
from extensions against both real and personal property. For
1979 and subsequent years' taxes, the County Clerk shall levy
and extend taxes against the real estate of each taxing
district which will yield the said percentage or percentages
of the debt service on such outstanding bonds. The balance of
the amount necessary to fully pay such debt service shall
constitute a first and prior lien upon the monies received by
each such taxing district through the Personal Property Tax
Replacement Fund and shall be first applied or set aside for
such purpose. In counties having fewer than 3,000,000
inhabitants, the amendments to this paragraph as made by
Public Act 81-1255 shall be first applicable to 1980 taxes to
be collected in 1981.
(Source: P.A. 101-10, eff. 6-5-19; 101-636, eff. 6-10-20;
102-16, eff. 6-17-21; 102-699, eff. 4-19-22.)
Section 5-60. The Railsplitter Tobacco Settlement
Authority Act is amended by changing Section 3-5 as follows:

(30 ILCS 171/3-5)
Sec. 3-5. Certain powers of the Authority. The Authority
shall have the power to:
(1) sue and be sued;
(2) have a seal and alter the same at pleasure;
(3) make and alter by-laws for its organization and
internal management and make rules and regulations
governing the use of its property and facilities;
(4) appoint by and with the consent of the Attorney
General, assistant attorneys for such Authority; those
assistant attorneys shall be under the control, direction,
and supervision of the Attorney General and shall serve at
his or her pleasure;
(5) retain special counsel, subject to the approval of
the Attorney General, as needed from time to time, and fix
their compensation, provided however, such special counsel
shall be subject to the control, direction and supervision
of the Attorney General and shall serve at his or her
pleasure;
(6) make and execute contracts and all other
instruments necessary or convenient for the exercise of
its powers and functions under this Section and to
commence any action to protect or enforce any right
conferred upon it by any law, contract, or other
agreement, provided that any underwriter, financial
advisor, bond counsel, or other professional providing

services to the Authority may be selected pursuant to
solicitations issued and completed by the Governor's
Office of Management and Budget for those services;
(7) appoint officers and agents, prescribe their
duties and qualifications, fix their compensation and
engage the services of private consultants and counsel on
a contract basis for rendering professional and technical
assistance and advice, provided that this shall not be
construed to limit the authority of the Attorney General
provided in Section 4 of the Attorney General Act;
(8) pay its operating expenses and its financing
costs, including its reasonable costs of issuance and sale
and those of the Attorney General, if any, in a total
amount not greater than 1% of the principal amount of the
proceeds of the bond sale;
(9) borrow money in its name and issue negotiable
bonds and provide for the rights of the holders thereof as
otherwise provided in this Act;
(10) procure insurance against any loss in connection
with its activities, properties, and assets in such amount
and from such insurers as it deems desirable;
(11) invest any funds or other moneys under its
custody and control in investment securities, including in
defeasance collateral, as that term is defined in any bond
indenture to which the Authority is party, or under any
related bond facility;

(12) as security for the payment of the principal of
and interest on any bonds issued by it pursuant to this Act
and any agreement made in connection therewith and for its
obligations under any related bond facility, pledge all or
any part of the tobacco settlement revenues;
(13) receive payments, transfers of funds, or other
moneys from any source in furtherance of a defeasance of
bonds, provide notice to an indenture trustee of the
defeasance of outstanding bonds, and execute and deliver
those instruments necessary to discharge the lien of the
trustee and the security interest of the holders of
outstanding bonds created under an indenture; and
(14) do any and all things necessary or convenient to
carry out its purposes and exercise the powers expressly
given and granted in this Section.
(Source: P.A. 96-958, eff. 7-1-10.)
Section 5-62. The Illinois Procurement Code is amended by
changing Sections 1-10, 10-10, and 10-20 as follows:
(30 ILCS 500/1-10)
Sec. 1-10. Application.
(a) This Code applies only to procurements for which
bidders, offerors, potential contractors, or contractors were
first solicited on or after July 1, 1998. This Code shall not
be construed to affect or impair any contract, or any

provision of a contract, entered into based on a solicitation
prior to the implementation date of this Code as described in
Article 99, including, but not limited to, any covenant
entered into with respect to any revenue bonds or similar
instruments. All procurements for which contracts are
solicited between the effective date of Articles 50 and 99 and
July 1, 1998 shall be substantially in accordance with this
Code and its intent.
(b) This Code shall apply regardless of the source of the
funds with which the contracts are paid, including federal
assistance moneys. This Code shall not apply to:
(1) Contracts between the State and its political
subdivisions or other governments, or between State
governmental bodies, except as specifically provided in
this Code.
(2) Grants, except for the filing requirements of
Section 20-80.
(3) Purchase of care, except as provided in Section
5-30.6 of the Illinois Public Aid Code and this Section.
(4) Hiring of an individual as an employee and not as
an independent contractor, whether pursuant to an
employment code or policy or by contract directly with
that individual.
(5) Collective bargaining contracts.
(6) Purchase of real estate, except that notice of
this type of contract with a value of more than $25,000

must be published in the Procurement Bulletin within 10
calendar days after the deed is recorded in the county of
jurisdiction. The notice shall identify the real estate
purchased, the names of all parties to the contract, the
value of the contract, and the effective date of the
contract.
(7) Contracts necessary to prepare for anticipated
litigation, enforcement actions, or investigations,
provided that the chief legal counsel to the Governor
shall give his or her prior approval when the procuring
agency is one subject to the jurisdiction of the Governor,
and provided that the chief legal counsel of any other
procuring entity subject to this Code shall give his or
her prior approval when the procuring entity is not one
subject to the jurisdiction of the Governor.
(8) (Blank).
(9) Procurement expenditures by the Illinois
Conservation Foundation when only private funds are used.
(10) (Blank).
(11) Public-private agreements entered into according
to the procurement requirements of Section 20 of the
Public-Private Partnerships for Transportation Act and
design-build agreements entered into according to the
procurement requirements of Section 25 of the
Public-Private Partnerships for Transportation Act.
(12) (A) Contracts for legal, financial, and other

professional and artistic services entered into by the
Illinois Finance Authority in which the State of Illinois
is not obligated. Such contracts shall be awarded through
a competitive process authorized by the members of the
Illinois Finance Authority and are subject to Sections
5-30, 20-160, 50-13, 50-20, 50-35, and 50-37 of this Code,
as well as the final approval by the members of the
Illinois Finance Authority of the terms of the contract.
(B) Contracts for legal and financial services entered
into by the Illinois Housing Development Authority in
connection with the issuance of bonds in which the State
of Illinois is not obligated. Such contracts shall be
awarded through a competitive process authorized by the
members of the Illinois Housing Development Authority and
are subject to Sections 5-30, 20-160, 50-13, 50-20, 50-35,
and 50-37 of this Code, as well as the final approval by
the members of the Illinois Housing Development Authority
of the terms of the contract.
(13) Contracts for services, commodities, and
equipment to support the delivery of timely forensic
science services in consultation with and subject to the
approval of the Chief Procurement Officer as provided in
subsection (d) of Section 5-4-3a of the Unified Code of
Corrections, except for the requirements of Sections
20-60, 20-65, 20-70, and 20-160 and Article 50 of this
Code; however, the Chief Procurement Officer may, in

writing with justification, waive any certification
required under Article 50 of this Code. For any contracts
for services which are currently provided by members of a
collective bargaining agreement, the applicable terms of
the collective bargaining agreement concerning
subcontracting shall be followed.
On and after January 1, 2019, this paragraph (13),
except for this sentence, is inoperative.
(14) Contracts for participation expenditures required
by a domestic or international trade show or exhibition of
an exhibitor, member, or sponsor.
(15) Contracts with a railroad or utility that
requires the State to reimburse the railroad or utilities
for the relocation of utilities for construction or other
public purpose. Contracts included within this paragraph
(15) shall include, but not be limited to, those
associated with: relocations, crossings, installations,
and maintenance. For the purposes of this paragraph (15),
"railroad" means any form of non-highway ground
transportation that runs on rails or electromagnetic
guideways and "utility" means: (1) public utilities as
defined in Section 3-105 of the Public Utilities Act, (2)
telecommunications carriers as defined in Section 13-202
of the Public Utilities Act, (3) electric cooperatives as
defined in Section 3.4 of the Electric Supplier Act, (4)
telephone or telecommunications cooperatives as defined in

Section 13-212 of the Public Utilities Act, (5) rural
water or waste water systems with 10,000 connections or
less, (6) a holder as defined in Section 21-201 of the
Public Utilities Act, and (7) municipalities owning or
operating utility systems consisting of public utilities
as that term is defined in Section 11-117-2 of the
Illinois Municipal Code.
(16) Procurement expenditures necessary for the
Department of Public Health to provide the delivery of
timely newborn screening services in accordance with the
Newborn Metabolic Screening Act.
(17) Procurement expenditures necessary for the
Department of Agriculture, the Department of Financial and
Professional Regulation, the Department of Human Services,
and the Department of Public Health to implement the
Compassionate Use of Medical Cannabis Program and Opioid
Alternative Pilot Program requirements and ensure access
to medical cannabis for patients with debilitating medical
conditions in accordance with the Compassionate Use of
Medical Cannabis Program Act.
(18) This Code does not apply to any procurements
necessary for the Department of Agriculture, the
Department of Financial and Professional Regulation, the
Department of Human Services, the Department of Commerce
and Economic Opportunity, and the Department of Public
Health to implement the Cannabis Regulation and Tax Act if

the applicable agency has made a good faith determination
that it is necessary and appropriate for the expenditure
to fall within this exemption and if the process is
conducted in a manner substantially in accordance with the
requirements of Sections 20-160, 25-60, 30-22, 50-5,
50-10, 50-10.5, 50-12, 50-13, 50-15, 50-20, 50-21, 50-35,
50-36, 50-37, 50-38, and 50-50 of this Code; however, for
Section 50-35, compliance applies only to contracts or
subcontracts over $100,000. Notice of each contract
entered into under this paragraph (18) that is related to
the procurement of goods and services identified in
paragraph (1) through (9) of this subsection shall be
published in the Procurement Bulletin within 14 calendar
days after contract execution. The Chief Procurement
Officer shall prescribe the form and content of the
notice. Each agency shall provide the Chief Procurement
Officer, on a monthly basis, in the form and content
prescribed by the Chief Procurement Officer, a report of
contracts that are related to the procurement of goods and
services identified in this subsection. At a minimum, this
report shall include the name of the contractor, a
description of the supply or service provided, the total
amount of the contract, the term of the contract, and the
exception to this Code utilized. A copy of any or all of
these contracts shall be made available to the Chief
Procurement Officer immediately upon request. The Chief

Procurement Officer shall submit a report to the Governor
and General Assembly no later than November 1 of each year
that includes, at a minimum, an annual summary of the
monthly information reported to the Chief Procurement
Officer. This exemption becomes inoperative 5 years after
June 25, 2019 (the effective date of Public Act 101-27).
(19) Acquisition of modifications or adjustments,
limited to assistive technology devices and assistive
technology services, adaptive equipment, repairs, and
replacement parts to provide reasonable accommodations (i)
that enable a qualified applicant with a disability to
complete the job application process and be considered for
the position such qualified applicant desires, (ii) that
modify or adjust the work environment to enable a
qualified current employee with a disability to perform
the essential functions of the position held by that
employee, (iii) to enable a qualified current employee
with a disability to enjoy equal benefits and privileges
of employment as are enjoyed by other similarly situated
employees without disabilities, and (iv) that allow a
customer, client, claimant, or member of the public
seeking State services full use and enjoyment of and
access to its programs, services, or benefits.
For purposes of this paragraph (19):
"Assistive technology devices" means any item, piece
of equipment, or product system, whether acquired

commercially off the shelf, modified, or customized, that
is used to increase, maintain, or improve functional
capabilities of individuals with disabilities.
"Assistive technology services" means any service that
directly assists an individual with a disability in
selection, acquisition, or use of an assistive technology
device.
"Qualified" has the same meaning and use as provided
under the federal Americans with Disabilities Act when
describing an individual with a disability.
(20) Procurement expenditures necessary for the
Illinois Commerce Commission to hire third-party
facilitators pursuant to Sections 16-105.17 and 16-108.18
of the Public Utilities Act or an ombudsman pursuant to
Section 16-107.5 of the Public Utilities Act, a
facilitator pursuant to Section 16-105.17 of the Public
Utilities Act, or a grid auditor pursuant to Section
16-105.10 of the Public Utilities Act.
(21) Procurement expenditures for the purchase,
renewal, and expansion of software, software licenses, or
software maintenance agreements that support the efforts
of the Illinois State Police to enforce, regulate, and
administer the Firearm Owners Identification Card Act, the
Firearm Concealed Carry Act, the Firearms Restraining
Order Act, the Firearm Dealer License Certification Act,
the Law Enforcement Agencies Data System (LEADS), the

Uniform Crime Reporting Act, the Criminal Identification
Act, the Uniform Conviction Information Act, and the Gun
Trafficking Information Act, or establish or maintain
record management systems necessary to conduct human
trafficking investigations or gun trafficking or other
stolen firearm investigations. This paragraph (21) applies
to contracts entered into on or after the effective date
of this amendatory Act of the 102nd General Assembly and
the renewal of contracts that are in effect on the
effective date of this amendatory Act of the 102nd General
Assembly.
(22) Contracts for project management services and
system integration services required for the completion of
the State's enterprise resource planning project. This
exemption becomes inoperative 5 years after the effective
date of the changes made to this Section by this
amendatory Act of the 103rd General Assembly. This
paragraph (22) applies to contracts entered into on or
after the effective date of the changes made to this
Section by this amendatory Act of the 103rd General
Assembly and the renewal of contracts that are in effect
on the effective date of the changes made to this Section
by this amendatory Act of the 103rd General Assembly.
Notwithstanding any other provision of law, for contracts
with an annual value of more than $100,000 entered into on or
after October 1, 2017 under an exemption provided in any

paragraph of this subsection (b), except paragraph (1), (2),
or (5), each State agency shall post to the appropriate
procurement bulletin the name of the contractor, a description
of the supply or service provided, the total amount of the
contract, the term of the contract, and the exception to the
Code utilized. The chief procurement officer shall submit a
report to the Governor and General Assembly no later than
November 1 of each year that shall include, at a minimum, an
annual summary of the monthly information reported to the
chief procurement officer.
(c) This Code does not apply to the electric power
procurement process provided for under Section 1-75 of the
Illinois Power Agency Act and Section 16-111.5 of the Public
Utilities Act.
(d) Except for Section 20-160 and Article 50 of this Code,
and as expressly required by Section 9.1 of the Illinois
Lottery Law, the provisions of this Code do not apply to the
procurement process provided for under Section 9.1 of the
Illinois Lottery Law.
(e) This Code does not apply to the process used by the
Capital Development Board to retain a person or entity to
assist the Capital Development Board with its duties related
to the determination of costs of a clean coal SNG brownfield
facility, as defined by Section 1-10 of the Illinois Power
Agency Act, as required in subsection (h-3) of Section 9-220
of the Public Utilities Act, including calculating the range

of capital costs, the range of operating and maintenance
costs, or the sequestration costs or monitoring the
construction of clean coal SNG brownfield facility for the
full duration of construction.
(f) (Blank).
(g) (Blank).
(h) This Code does not apply to the process to procure or
contracts entered into in accordance with Sections 11-5.2 and
11-5.3 of the Illinois Public Aid Code.
(i) Each chief procurement officer may access records
necessary to review whether a contract, purchase, or other
expenditure is or is not subject to the provisions of this
Code, unless such records would be subject to attorney-client
privilege.
(j) This Code does not apply to the process used by the
Capital Development Board to retain an artist or work or works
of art as required in Section 14 of the Capital Development
Board Act.
(k) This Code does not apply to the process to procure
contracts, or contracts entered into, by the State Board of
Elections or the State Electoral Board for hearing officers
appointed pursuant to the Election Code.
(l) This Code does not apply to the processes used by the
Illinois Student Assistance Commission to procure supplies and
services paid for from the private funds of the Illinois
Prepaid Tuition Fund. As used in this subsection (l), "private

funds" means funds derived from deposits paid into the
Illinois Prepaid Tuition Trust Fund and the earnings thereon.
(m) This Code shall apply regardless of the source of
funds with which contracts are paid, including federal
assistance moneys. Except as specifically provided in this
Code, this Code shall not apply to procurement expenditures
necessary for the Department of Public Health to conduct the
Healthy Illinois Survey in accordance with Section 2310-431 of
the Department of Public Health Powers and Duties Law of the
Civil Administrative Code of Illinois.
(Source: P.A. 101-27, eff. 6-25-19; 101-81, eff. 7-12-19;
101-363, eff. 8-9-19; 102-175, eff. 7-29-21; 102-483, eff
1-1-22; 102-558, eff. 8-20-21; 102-600, eff. 8-27-21; 102-662,
eff. 9-15-21; 102-721, eff. 1-1-23; 102-813, eff. 5-13-22;
102-1116, eff. 1-10-23.)
(30 ILCS 500/10-10)
Sec. 10-10. Independent State purchasing officers.
(a) The chief procurement officer shall appoint and
determine the salary of a State purchasing officer for each
agency that the chief procurement officer is responsible for
under Section 1-15.15. A State purchasing officer shall be
located in the State agency that the officer serves but shall
report to his or her respective chief procurement officer. The
State purchasing officer shall have direct communication with
agency staff assigned to assist with any procurement process.

At the direction of his or her respective chief procurement
officer, a State purchasing officer shall have the authority
to (i) review any contract or contract amendment prior to
execution to ensure that applicable procurement and
contracting standards were followed and (ii) approve or reject
contracts for a purchasing agency. If the State purchasing
officer provides written approval of the contract, the head of
the applicable State agency shall have the authority to sign
and enter into that contract. All actions of a State
purchasing officer are subject to review by a chief
procurement officer in accordance with procedures and policies
established by the chief procurement officer.
(a-5) A State purchasing officer may (i) attend any
procurement meetings; (ii) access any records or files related
to procurement; (iii) submit reports to the chief procurement
officer on procurement issues; (iv) ensure the State agency is
maintaining appropriate records; and (v) ensure transparency
of the procurement process.
(a-10) If a State purchasing officer is aware of
misconduct, waste, or inefficiency with respect to State
procurement, the State purchasing officer shall advise the
State agency of the issue in writing. If the State agency does
not correct the issue, the State purchasing officer shall
report the problem, in writing, to the chief procurement
officer and appropriate Inspector General.
(b) In addition to any other requirement or qualification

required by State law, within 30 months after appointment, a
State purchasing officer must be a Certified Professional
Public Buyer or a Certified Public Purchasing Officer,
pursuant to certification by the Universal Public Purchasing
Certification Council or the Institute for Supply Management.
A State purchasing officer shall serve a term of 5 years
beginning on the date of the officer's appointment. A State
purchasing officer shall have an office located in the State
agency that the officer serves but shall report to the chief
procurement officer. A State purchasing officer may be removed
by a chief procurement officer for cause after a hearing by the
Executive Ethics Commission. The chief procurement officer or
executive officer of the State agency housing the State
purchasing officer may institute a complaint against the State
purchasing officer by filing such a complaint with the
Commission and the Commission shall have a public hearing
based on the complaint. The State purchasing officer, chief
procurement officer, and executive officer of the State agency
shall receive notice of the hearing and shall be permitted to
present their respective arguments on the complaint. After the
hearing, the Commission shall make a non-binding
recommendation on whether the State purchasing officer shall
be removed. The salary of a State purchasing officer shall be
established by the chief procurement officer and may not be
diminished during the officer's term. In the absence of an
appointed State purchasing officer, the applicable chief

procurement officer shall exercise the procurement authority
created by this Code and may appoint a temporary acting State
purchasing officer.
(c) Each State purchasing officer owes a fiduciary duty to
the State.
(Source: P.A. 100-43, eff. 8-9-17.)
(30 ILCS 500/10-20)
Sec. 10-20. Independent chief procurement officers.
(a) Appointment. Within 60 calendar days after the
effective date of this amendatory Act of the 96th General
Assembly, the Executive Ethics Commission, with the advice and
consent of the Senate shall appoint or approve 4 chief
procurement officers, one for each of the following
categories:
(1) for procurements for construction and
construction-related services committed by law to the
jurisdiction or responsibility of the Capital Development
Board;
(2) for procurements for all construction,
construction-related services, operation of any facility,
and the provision of any service or activity committed by
law to the jurisdiction or responsibility of the Illinois
Department of Transportation, including the direct or
reimbursable expenditure of all federal funds for which
the Department of Transportation is responsible or

accountable for the use thereof in accordance with federal
law, regulation, or procedure, the chief procurement
officer recommended for approval under this item appointed
by the Secretary of Transportation after consent by the
Executive Ethics Commission;
(3) for all procurements made by a public institution
of higher education; and
(4) for all other procurement needs of State agencies.
For fiscal year 2024, the Executive Ethics Commission
shall set aside from its appropriation those amounts necessary
for the use of the 4 chief procurement officers for the
ordinary and contingent expenses of their respective
procurement offices. From the amounts set aside by the
Commission, each chief procurement officer shall control the
internal operations of his or her procurement office and shall
procure the necessary equipment, materials, and services to
perform the duties of that office, including hiring necessary
procurement personnel, legal advisors and other employees, and
may establish, in the exercise of the chief procurement
officer's discretion, the compensation of the office's
employees, which includes the State purchasing officers and
any legal advisors. The Executive Ethics Commission shall have
no control over the employees of the chief procurement
officers. The Executive Ethics Commission shall provide
administrative support services, including payroll, for each
procurement office. A chief procurement officer shall be

responsible to the Executive Ethics Commission but must be
located within the agency that the officer provides with
procurement services. The chief procurement officer for higher
education shall have an office located within the Board of
Higher Education, unless otherwise designated by the Executive
Ethics Commission. The chief procurement officer for all other
procurement needs of the State shall have an office located
within the Department of Central Management Services, unless
otherwise designated by the Executive Ethics Commission.
(b) Terms and independence. Each chief procurement officer
appointed under this Section shall serve for a term of 5 years
beginning on the date of the officer's appointment. The chief
procurement officer may be removed for cause after a hearing
by the Executive Ethics Commission. The Governor or the
director of a State agency directly responsible to the
Governor may institute a complaint against the officer by
filing such complaint with the Commission. The Commission
shall have a hearing based on the complaint. The officer and
the complainant shall receive reasonable notice of the hearing
and shall be permitted to present their respective arguments
on the complaint. After the hearing, the Commission shall make
a finding on the complaint and may take disciplinary action,
including but not limited to removal of the officer.
The salary of a chief procurement officer shall be
established by the Executive Ethics Commission and may not be
diminished during the officer's term. The salary may not

exceed the salary of the director of a State agency for which
the officer serves as chief procurement officer.
(c) Qualifications. In addition to any other requirement
or qualification required by State law, each chief procurement
officer must within 12 months of employment be a Certified
Professional Public Buyer or a Certified Public Purchasing
Officer, pursuant to certification by the Universal Public
Purchasing Certification Council, and must reside in Illinois.
(d) Fiduciary duty. Each chief procurement officer owes a
fiduciary duty to the State.
(e) Vacancy. In case of a vacancy in one or more of the
offices of a chief procurement officer under this Section
during the recess of the Senate, the Executive Ethics
Commission shall make a temporary appointment until the next
meeting of the Senate, when the Executive Ethics Commission
shall nominate some person to fill the office, and any person
so nominated who is confirmed by the Senate shall hold office
during the remainder of the term and until his or her successor
is appointed and qualified. If the Senate is not in session at
the time this amendatory Act of the 96th General Assembly
takes effect, the Executive Ethics Commission shall make a
temporary appointment as in the case of a vacancy.
(f) (Blank).
(g) (Blank).
(Source: P.A. 98-1076, eff. 1-1-15.)

Section 5-65. The Illinois Works Jobs Program Act is
amended by changing Section 20-15 as follows:
(30 ILCS 559/20-15)
Sec. 20-15. Illinois Works Preapprenticeship Program;
Illinois Works Bid Credit Program.
(a) The Illinois Works Preapprenticeship Program is
established and shall be administered by the Department. The
goal of the Illinois Works Preapprenticeship Program is to
create a network of community-based organizations throughout
the State that will recruit, prescreen, and provide
preapprenticeship skills training, for which participants may
attend free of charge and receive a stipend, to create a
qualified, diverse pipeline of workers who are prepared for
careers in the construction and building trades. Upon
completion of the Illinois Works Preapprenticeship Program,
the candidates will be skilled and work-ready.
(b) There is created the Illinois Works Fund, a special
fund in the State treasury. The Illinois Works Fund shall be
administered by the Department. The Illinois Works Fund shall
be used to provide funding for community-based organizations
throughout the State. In addition to any other transfers that
may be provided for by law, on and after July 1, 2019 at the
direction of the Director of the Governor's Office of
Management and Budget, the State Comptroller shall direct and
the State Treasurer shall transfer amounts not exceeding a

total of $50,000,000 $25,000,000 from the Rebuild Illinois
Projects Fund to the Illinois Works Fund.
(c) Each community-based organization that receives
funding from the Illinois Works Fund shall provide an annual
report to the Illinois Works Review Panel by April 1 of each
calendar year. The annual report shall include the following
information:
(1) a description of the community-based
organization's recruitment, screening, and training
efforts;
(2) the number of individuals who apply to,
participate in, and complete the community-based
organization's program, broken down by race, gender, age,
and veteran status; and
(3) the number of the individuals referenced in item (2)
of this subsection who are initially accepted and placed
into apprenticeship programs in the construction and
building trades.
(d) The Department shall create and administer the
Illinois Works Bid Credit Program that shall provide economic
incentives, through bid credits, to encourage contractors and
subcontractors to provide contracting and employment
opportunities to historically underrepresented populations in
the construction industry.
The Illinois Works Bid Credit Program shall allow
contractors and subcontractors to earn bid credits for use

toward future bids for public works projects contracted by the
State or an agency of the State in order to increase the
chances that the contractor and the subcontractors will be
selected.
Contractors or subcontractors may be eligible for bid
credits for employing apprentices who have completed the
Illinois Works Preapprenticeship Program on public works
projects contracted by the State or any agency of the State.
Contractors or subcontractors shall earn bid credits at a rate
established by the Department and based on labor hours worked
on State-contracted public works projects by apprentices who
have completed the Illinois Works Preapprenticeship Program.
The Department shall establish the rate by rule and shall
publish it on the Department's website. The rule may include
maximum bid credits allowed per contractor, per subcontractor,
per apprentice, per bid, or per year.
The Illinois Works Credit Bank is hereby created and shall
be administered by the Department. The Illinois Works Credit
Bank shall track the bid credits.
A contractor or subcontractor who has been awarded bid
credits under any other State program for employing
apprentices who have completed the Illinois Works
Preapprenticeship Program is not eligible to receive bid
credits under the Illinois Works Bid Credit Program relating
to the same contract.
The Department shall report to the Illinois Works Review

Panel the following: (i) the number of bid credits awarded by
the Department; (ii) the number of bid credits submitted by
the contractor or subcontractor to the agency administering
the public works contract; and (iii) the number of bid credits
accepted by the agency for such contract. Any agency that
awards bid credits pursuant to the Illinois Works Credit Bank
Program shall report to the Department the number of bid
credits it accepted for the public works contract.
Upon a finding that a contractor or subcontractor has
reported falsified records to the Department in order to
fraudulently obtain bid credits, the Department may bar the
contractor or subcontractor from participating in the Illinois
Works Bid Credit Program and may suspend the contractor or
subcontractor from bidding on or participating in any public
works project. False or fraudulent claims for payment relating
to false bid credits may be subject to damages and penalties
under applicable law.
(e) The Department shall adopt any rules deemed necessary
to implement this Section. In order to provide for the
expeditious and timely implementation of this Act, the
Department may adopt emergency rules. The adoption of
emergency rules authorized by this subsection is deemed to be
necessary for the public interest, safety, and welfare.
(Source: P.A. 101-31, eff. 6-28-19; 101-601, eff. 12-10-19.)
Section 5-70. The Private Colleges and Universities

Capital Distribution Formula Act is amended by changing
Section 25-15 as follows:
(30 ILCS 769/25-15)
Sec. 25-15. Transfer of funds to another independent
college.
(a) If an institution received a grant under this Article
and subsequently fails to meet the definition of "independent
college", the remaining funds shall be re-distributed as
provided in Section 25-10 to those institutions that have an
active grant under this Article, unless the campus or
facilities for which the grant was given are subsequently
operated by another institution that qualifies as an
independent college under this Article.
(b) If the facilities of a former independent college are
operated by another entity that qualifies as an independent
college as provided in subsection (a) of this Section, then
the entire balance of the grant provided under this Article
remaining on the date the former independent college ceased
operations, including any amount that had been withheld after
the former independent college ceased operations, shall be
transferred to the successor independent college for the
purpose of the grant operating those facilities for the
duration of the grant.
(c) In the event that, on or before July 16, 2014 (the
effective date of Public Act 98-715) this amendatory Act of

the 98th General Assembly, the remaining funds have been
re-allocated or re-distributed to other independent colleges,
or the Illinois Board of Higher Education has planned for the
remaining funds to be re-allocated or re-distributed to other
independent colleges, before the 5-year period provided under
this Act for the utilization of funds has ended, any funds so
re-allocated or re-distributed shall be deducted from future
allocations to those other independent colleges and
re-allocated or re-distributed to the initial institution or
the successor entity operating the facilities of the original
institution if: (i) the institution that failed to meet the
definition of "independent college" once again meets the
definition of "independent college" before the 5-year period
has expired; or (ii) the facility or facilities of the former
independent college are operated by another entity that
qualifies as an independent college before the 5-year period
has expired.
(d) Notwithstanding subsection (a) of this Section, on or
after the effective date of the changes made to this Section by
this amendatory Act of the 103rd General Assembly, remaining
funds returned to the State by an institution that failed to
meet the definition of "independent college" and that received
a grant from appropriations enacted prior to June 28, 2019,
shall not be re-distributed. Any such funds shall instead be
added to the funds made available in the first grant cycle
under subsection (d) of Section 25-10 by the Board of Higher

Education following the effective date of the changes made to
this Section by this amendatory Act of the 103rd General
Assembly and shall be distributed pursuant to the formula as
provided in subsection (d) of Section 25-10.
(Source: P.A. 101-10, eff. 6-5-19.)
Section 5-75. The Illinois Income Tax Act is amended by
changing Section 901 as follows:
(35 ILCS 5/901)
Sec. 901. Collection authority.
(a) In general. The Department shall collect the taxes
imposed by this Act. The Department shall collect certified
past due child support amounts under Section 2505-650 of the
Department of Revenue Law of the Civil Administrative Code of
Illinois. Except as provided in subsections (b), (c), (e),
(f), (g), and (h) of this Section, money collected pursuant to
subsections (a) and (b) of Section 201 of this Act shall be
paid into the General Revenue Fund in the State treasury;
money collected pursuant to subsections (c) and (d) of Section
201 of this Act shall be paid into the Personal Property Tax
Replacement Fund, a special fund in the State Treasury; and
money collected under Section 2505-650 of the Department of
Revenue Law of the Civil Administrative Code of Illinois shall
be paid into the Child Support Enforcement Trust Fund, a
special fund outside the State Treasury, or to the State

Disbursement Unit established under Section 10-26 of the
Illinois Public Aid Code, as directed by the Department of
Healthcare and Family Services.
(b) Local Government Distributive Fund. Beginning August
1, 2017 and continuing through July 31, 2022, the Treasurer
shall transfer each month from the General Revenue Fund to the
Local Government Distributive Fund an amount equal to the sum
of: (i) 6.06% (10% of the ratio of the 3% individual income tax
rate prior to 2011 to the 4.95% individual income tax rate
after July 1, 2017) of the net revenue realized from the tax
imposed by subsections (a) and (b) of Section 201 of this Act
upon individuals, trusts, and estates during the preceding
month; (ii) 6.85% (10% of the ratio of the 4.8% corporate
income tax rate prior to 2011 to the 7% corporate income tax
rate after July 1, 2017) of the net revenue realized from the
tax imposed by subsections (a) and (b) of Section 201 of this
Act upon corporations during the preceding month; and (iii)
beginning February 1, 2022, 6.06% of the net revenue realized
from the tax imposed by subsection (p) of Section 201 of this
Act upon electing pass-through entities. Beginning August 1,
2022 and continuing through July 31, 2023, the Treasurer shall
transfer each month from the General Revenue Fund to the Local
Government Distributive Fund an amount equal to the sum of:
(i) 6.16% of the net revenue realized from the tax imposed by
subsections (a) and (b) of Section 201 of this Act upon
individuals, trusts, and estates during the preceding month;

(ii) 6.85% of the net revenue realized from the tax imposed by
subsections (a) and (b) of Section 201 of this Act upon
corporations during the preceding month; and (iii) 6.16% of
the net revenue realized from the tax imposed by subsection
(p) of Section 201 of this Act upon electing pass-through
entities. Beginning August 1, 2023, the Treasurer shall
transfer each month from the General Revenue Fund to the Local
Government Distributive Fund an amount equal to the sum of:
(i) 6.47% of the net revenue realized from the tax imposed by
subsections (a) and (b) of Section 201 of this Act upon
individuals, trusts, and estates during the preceding month;
(ii) 6.85% of the net revenue realized from the tax imposed by
subsections (a) and (b) of Section 201 of this Act upon
corporations during the preceding month; and (iii) 6.47% of
the net revenue realized from the tax imposed by subsection
(p) of Section 201 of this Act upon electing pass-through
entities. Net revenue realized for a month shall be defined as
the revenue from the tax imposed by subsections (a) and (b) of
Section 201 of this Act which is deposited into in the General
Revenue Fund, the Education Assistance Fund, the Income Tax
Surcharge Local Government Distributive Fund, the Fund for the
Advancement of Education, and the Commitment to Human Services
Fund during the month minus the amount paid out of the General
Revenue Fund in State warrants during that same month as
refunds to taxpayers for overpayment of liability under the
tax imposed by subsections (a) and (b) of Section 201 of this

Act.
Notwithstanding any provision of law to the contrary,
beginning on July 6, 2017 (the effective date of Public Act
100-23), those amounts required under this subsection (b) to
be transferred by the Treasurer into the Local Government
Distributive Fund from the General Revenue Fund shall be
directly deposited into the Local Government Distributive Fund
as the revenue is realized from the tax imposed by subsections
(a) and (b) of Section 201 of this Act.
(c) Deposits Into Income Tax Refund Fund.
(1) Beginning on January 1, 1989 and thereafter, the
Department shall deposit a percentage of the amounts
collected pursuant to subsections (a) and (b)(1), (2), and
(3) of Section 201 of this Act into a fund in the State
treasury known as the Income Tax Refund Fund. Beginning
with State fiscal year 1990 and for each fiscal year
thereafter, the percentage deposited into the Income Tax
Refund Fund during a fiscal year shall be the Annual
Percentage. For fiscal year 2011, the Annual Percentage
shall be 8.75%. For fiscal year 2012, the Annual
Percentage shall be 8.75%. For fiscal year 2013, the
Annual Percentage shall be 9.75%. For fiscal year 2014,
the Annual Percentage shall be 9.5%. For fiscal year 2015,
the Annual Percentage shall be 10%. For fiscal year 2018,
the Annual Percentage shall be 9.8%. For fiscal year 2019,
the Annual Percentage shall be 9.7%. For fiscal year 2020,

the Annual Percentage shall be 9.5%. For fiscal year 2021,
the Annual Percentage shall be 9%. For fiscal year 2022,
the Annual Percentage shall be 9.25%. For fiscal year
2023, the Annual Percentage shall be 9.25%. For fiscal
year 2024, the Annual Percentage shall be 9.15%. For all
other fiscal years, the Annual Percentage shall be
calculated as a fraction, the numerator of which shall be
the amount of refunds approved for payment by the
Department during the preceding fiscal year as a result of
overpayment of tax liability under subsections (a) and
(b)(1), (2), and (3) of Section 201 of this Act plus the
amount of such refunds remaining approved but unpaid at
the end of the preceding fiscal year, minus the amounts
transferred into the Income Tax Refund Fund from the
Tobacco Settlement Recovery Fund, and the denominator of
which shall be the amounts which will be collected
pursuant to subsections (a) and (b)(1), (2), and (3) of
Section 201 of this Act during the preceding fiscal year;
except that in State fiscal year 2002, the Annual
Percentage shall in no event exceed 7.6%. The Director of
Revenue shall certify the Annual Percentage to the
Comptroller on the last business day of the fiscal year
immediately preceding the fiscal year for which it is to
be effective.
(2) Beginning on January 1, 1989 and thereafter, the
Department shall deposit a percentage of the amounts

collected pursuant to subsections (a) and (b)(6), (7), and
(8), (c) and (d) of Section 201 of this Act into a fund in
the State treasury known as the Income Tax Refund Fund.
Beginning with State fiscal year 1990 and for each fiscal
year thereafter, the percentage deposited into the Income
Tax Refund Fund during a fiscal year shall be the Annual
Percentage. For fiscal year 2011, the Annual Percentage
shall be 17.5%. For fiscal year 2012, the Annual
Percentage shall be 17.5%. For fiscal year 2013, the
Annual Percentage shall be 14%. For fiscal year 2014, the
Annual Percentage shall be 13.4%. For fiscal year 2015,
the Annual Percentage shall be 14%. For fiscal year 2018,
the Annual Percentage shall be 17.5%. For fiscal year
2019, the Annual Percentage shall be 15.5%. For fiscal
year 2020, the Annual Percentage shall be 14.25%. For
fiscal year 2021, the Annual Percentage shall be 14%. For
fiscal year 2022, the Annual Percentage shall be 15%. For
fiscal year 2023, the Annual Percentage shall be 14.5%.
For fiscal year 2024, the Annual Percentage shall be 14%.
For all other fiscal years, the Annual Percentage shall be
calculated as a fraction, the numerator of which shall be
the amount of refunds approved for payment by the
Department during the preceding fiscal year as a result of
overpayment of tax liability under subsections (a) and
(b)(6), (7), and (8), (c) and (d) of Section 201 of this
Act plus the amount of such refunds remaining approved but

unpaid at the end of the preceding fiscal year, and the
denominator of which shall be the amounts which will be
collected pursuant to subsections (a) and (b)(6), (7), and
(8), (c) and (d) of Section 201 of this Act during the
preceding fiscal year; except that in State fiscal year
2002, the Annual Percentage shall in no event exceed 23%.
The Director of Revenue shall certify the Annual
Percentage to the Comptroller on the last business day of
the fiscal year immediately preceding the fiscal year for
which it is to be effective.
(3) The Comptroller shall order transferred and the
Treasurer shall transfer from the Tobacco Settlement
Recovery Fund to the Income Tax Refund Fund (i)
$35,000,000 in January, 2001, (ii) $35,000,000 in January,
2002, and (iii) $35,000,000 in January, 2003.
(d) Expenditures from Income Tax Refund Fund.
(1) Beginning January 1, 1989, money in the Income Tax
Refund Fund shall be expended exclusively for the purpose
of paying refunds resulting from overpayment of tax
liability under Section 201 of this Act and for making
transfers pursuant to this subsection (d), except that in
State fiscal years 2022 and 2023, moneys in the Income Tax
Refund Fund shall also be used to pay one-time rebate
payments as provided under Sections 208.5 and 212.1.
(2) The Director shall order payment of refunds
resulting from overpayment of tax liability under Section

201 of this Act from the Income Tax Refund Fund only to the
extent that amounts collected pursuant to Section 201 of
this Act and transfers pursuant to this subsection (d) and
item (3) of subsection (c) have been deposited and
retained in the Fund.
(3) As soon as possible after the end of each fiscal
year, the Director shall order transferred and the State
Treasurer and State Comptroller shall transfer from the
Income Tax Refund Fund to the Personal Property Tax
Replacement Fund an amount, certified by the Director to
the Comptroller, equal to the excess of the amount
collected pursuant to subsections (c) and (d) of Section
201 of this Act deposited into the Income Tax Refund Fund
during the fiscal year over the amount of refunds
resulting from overpayment of tax liability under
subsections (c) and (d) of Section 201 of this Act paid
from the Income Tax Refund Fund during the fiscal year.
(4) As soon as possible after the end of each fiscal
year, the Director shall order transferred and the State
Treasurer and State Comptroller shall transfer from the
Personal Property Tax Replacement Fund to the Income Tax
Refund Fund an amount, certified by the Director to the
Comptroller, equal to the excess of the amount of refunds
resulting from overpayment of tax liability under
subsections (c) and (d) of Section 201 of this Act paid
from the Income Tax Refund Fund during the fiscal year

over the amount collected pursuant to subsections (c) and
(d) of Section 201 of this Act deposited into the Income
Tax Refund Fund during the fiscal year.
(4.5) As soon as possible after the end of fiscal year
1999 and of each fiscal year thereafter, the Director
shall order transferred and the State Treasurer and State
Comptroller shall transfer from the Income Tax Refund Fund
to the General Revenue Fund any surplus remaining in the
Income Tax Refund Fund as of the end of such fiscal year;
excluding for fiscal years 2000, 2001, and 2002 amounts
attributable to transfers under item (3) of subsection (c)
less refunds resulting from the earned income tax credit,
and excluding for fiscal year 2022 amounts attributable to
transfers from the General Revenue Fund authorized by
Public Act 102-700 this amendatory Act of the 102nd
General Assembly.
(5) This Act shall constitute an irrevocable and
continuing appropriation from the Income Tax Refund Fund
for the purposes of (i) paying refunds upon the order of
the Director in accordance with the provisions of this
Section and (ii) paying one-time rebate payments under
Sections 208.5 and 212.1.
(e) Deposits into the Education Assistance Fund and the
Income Tax Surcharge Local Government Distributive Fund. On
July 1, 1991, and thereafter, of the amounts collected
pursuant to subsections (a) and (b) of Section 201 of this Act,

minus deposits into the Income Tax Refund Fund, the Department
shall deposit 7.3% into the Education Assistance Fund in the
State Treasury. Beginning July 1, 1991, and continuing through
January 31, 1993, of the amounts collected pursuant to
subsections (a) and (b) of Section 201 of the Illinois Income
Tax Act, minus deposits into the Income Tax Refund Fund, the
Department shall deposit 3.0% into the Income Tax Surcharge
Local Government Distributive Fund in the State Treasury.
Beginning February 1, 1993 and continuing through June 30,
1993, of the amounts collected pursuant to subsections (a) and
(b) of Section 201 of the Illinois Income Tax Act, minus
deposits into the Income Tax Refund Fund, the Department shall
deposit 4.4% into the Income Tax Surcharge Local Government
Distributive Fund in the State Treasury. Beginning July 1,
1993, and continuing through June 30, 1994, of the amounts
collected under subsections (a) and (b) of Section 201 of this
Act, minus deposits into the Income Tax Refund Fund, the
Department shall deposit 1.475% into the Income Tax Surcharge
Local Government Distributive Fund in the State Treasury.
(f) Deposits into the Fund for the Advancement of
Education. Beginning February 1, 2015, the Department shall
deposit the following portions of the revenue realized from
the tax imposed upon individuals, trusts, and estates by
subsections (a) and (b) of Section 201 of this Act, minus
deposits into the Income Tax Refund Fund, into the Fund for the
Advancement of Education:

(1) beginning February 1, 2015, and prior to February
1, 2025, 1/30; and
(2) beginning February 1, 2025, 1/26.
If the rate of tax imposed by subsection (a) and (b) of
Section 201 is reduced pursuant to Section 201.5 of this Act,
the Department shall not make the deposits required by this
subsection (f) on or after the effective date of the
reduction.
(g) Deposits into the Commitment to Human Services Fund.
Beginning February 1, 2015, the Department shall deposit the
following portions of the revenue realized from the tax
imposed upon individuals, trusts, and estates by subsections
(a) and (b) of Section 201 of this Act, minus deposits into the
Income Tax Refund Fund, into the Commitment to Human Services
Fund:
(1) beginning February 1, 2015, and prior to February
1, 2025, 1/30; and
(2) beginning February 1, 2025, 1/26.
If the rate of tax imposed by subsection (a) and (b) of
Section 201 is reduced pursuant to Section 201.5 of this Act,
the Department shall not make the deposits required by this
subsection (g) on or after the effective date of the
reduction.
(h) Deposits into the Tax Compliance and Administration
Fund. 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 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, an amount equal to 1/12 of 5% of
the cash receipts collected during the preceding fiscal year
by the Audit Bureau of the Department from the tax imposed by
subsections (a), (b), (c), and (d) of Section 201 of this Act,
net of deposits into the Income Tax Refund Fund made from those
cash receipts.
(Source: P.A. 101-8, see Section 99 for effective date;
101-10, eff. 6-5-19; 101-81, eff. 7-12-19; 101-636, eff.
6-10-20; 102-16, eff. 6-17-21; 102-558, eff. 8-20-21; 102-658,
eff. 8-27-21; 102-699, eff. 4-19-22; 102-700, eff. 4-19-22;
102-813, eff. 5-13-22; revised 8-2-22.)
Section 5-80. The Hotel Operators' Occupation Tax Act is
amended by changing Section 6 as follows:
(35 ILCS 145/6) (from Ch. 120, par. 481b.36)
Sec. 6. Filing of returns and distribution of revenue
proceeds. Except as provided hereinafter in this Section, on
or before the last day of each calendar month, every person
engaged in the business of renting, leasing or letting rooms
in a hotel in this State during the preceding calendar month
shall file a return with the Department, stating:
1. The name of the operator;

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 renting,
leasing or letting rooms in a hotel in this State;
3. Total amount of rental receipts received by him
during the preceding calendar month from renting, leasing
or letting rooms during such preceding calendar month;
4. Total amount of rental receipts received by him
during the preceding calendar month from renting, leasing
or letting rooms to permanent residents during such
preceding calendar month;
5. Total amount of other exclusions from gross rental
receipts allowed by this Act;
6. Gross rental receipts which were received by him
during the preceding calendar month and upon the basis of
which the tax is imposed;
7. The amount of tax due;
8. Such other reasonable information as the Department
may require.
If the operator'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 30 of such year; with the return for April, May
and June of a given year being due by July 31 of such year;

with the return for July, August and September of a given year
being due by October 31 of such year, and with the return for
October, November and December of a given year being due by
January 31 of the following year.
If the operator'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 31 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 an operator may file his return, in the
case of any operator who ceases to engage in a kind of business
which makes him responsible for filing returns under this Act,
such operator shall file a final return under this Act with the
Department not more than 1 month after discontinuing such
business.
Where the same person has more than 1 business registered
with the Department under separate registrations under this
Act, such person 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.
In his return, the operator shall determine the value of
any consideration other than money received by him in
connection with the renting, leasing or letting of rooms in

the course of his business and he shall include such value in
his return. Such determination shall be subject to review and
revision by the Department in the manner hereinafter provided
for the correction of returns.
Where the operator 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.
The person filing the return herein provided for shall, at
the time of filing such return, pay to the Department the
amount of tax herein imposed. The operator 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% or $25 per calendar year, whichever is
greater, which is allowed to reimburse the operator for the
expenses incurred in keeping records, preparing and filing
returns, remitting the tax and supplying data to the
Department on request.
If any payment provided for in this Section exceeds the
operator's liabilities under this Act, as shown on an original
return, the Department may authorize the operator to credit
such excess payment against liability subsequently to be
remitted to the Department under this Act, in accordance with
reasonable rules adopted by the Department. If the Department
subsequently determines that all or any part of the credit
taken was not actually due to the operator, the operator's

discount shall be reduced by an amount equal to the difference
between the discount as applied to the credit taken and that
actually due, and that operator shall be liable for penalties
and interest on such difference.
There shall be deposited into in the Build Illinois Fund
in the State Treasury for each State fiscal year 40% of the
amount of total net revenue proceeds from the tax imposed by
subsection (a) of Section 3. Of the remaining 60%: (i) ,
$5,000,000 shall be deposited into in the Illinois Sports
Facilities Fund and credited to the Subsidy Account each
fiscal year by making monthly deposits in the amount of 1/8 of
$5,000,000 plus cumulative deficiencies in such deposits for
prior months, and (ii) an amount equal to the then applicable
Advance Amount additional $8,000,000 shall be deposited into
in the Illinois Sports Facilities Fund and credited to the
Advance Account each fiscal year by making monthly deposits in
the amount of 1/8 of the then applicable Advance Amount
$8,000,000 plus any cumulative deficiencies in such deposits
for prior months; provided, that for fiscal years ending after
June 30, 2001, the amount to be so deposited into the Illinois
Sports Facilities Fund and credited to the Advance Account
each fiscal year shall be increased from $8,000,000 to the
then applicable Advance Amount and the required monthly
deposits beginning with July 2001 shall be in the amount of 1/8
of the then applicable Advance Amount plus any cumulative
deficiencies in those deposits for prior months. (The deposits

of the additional $8,000,000 or the then applicable Advance
Amount, as applicable, during each fiscal year shall be
treated as advances of funds to the Illinois Sports Facilities
Authority for its corporate purposes to the extent paid to the
Authority or its trustee and shall be repaid into the General
Revenue Fund in the State Treasury by the State Treasurer on
behalf of the Authority pursuant to Section 19 of the Illinois
Sports Facilities Authority Act, as amended. If in any fiscal
year the full amount of the then applicable Advance Amount is
not repaid into the General Revenue Fund, then the deficiency
shall be paid from the amount in the Local Government
Distributive Fund that would otherwise be allocated to the
City of Chicago under the State Revenue Sharing Act.)
For purposes of the foregoing paragraph, the term "Advance
Amount" means, for fiscal year 2002, $22,179,000, and for
subsequent fiscal years through fiscal year 2033, 105.615% of
the Advance Amount for the immediately preceding fiscal year,
rounded up to the nearest $1,000.
Of the remaining 60% of the amount of total net proceeds
prior to August 1, 2011 from the tax imposed by subsection (a)
of Section 3 after all required deposits in the Illinois
Sports Facilities Fund, the amount equal to 8% of the net
revenue realized from this Act plus an amount equal to 8% of
the net revenue realized from any tax imposed under Section
4.05 of the Chicago World's Fair-1992 Authority Act during the
preceding month shall be deposited in the Local Tourism Fund

each month for purposes authorized by Section 605-705 of the
Department of Commerce and Economic Opportunity Law (20 ILCS
605/605-705). Of the remaining 60% of the amount of total net
revenue proceeds beginning on August 1, 2011 through June 30,
2023, from the tax imposed by subsection (a) of Section 3 after
all required deposits into in the Illinois Sports Facilities
Fund, an amount equal to 8% of the net revenue realized from
this Act plus an amount equal to 8% of the net revenue realized
from any tax imposed under Section 4.05 of the Chicago World's
Fair-1992 Authority Act during the preceding month shall be
deposited as follows: 18% of such amount shall be deposited
into the Chicago Travel Industry Promotion Fund for the
purposes described in subsection (n) of Section 5 of the
Metropolitan Pier and Exposition Authority Act and the
remaining 82% of such amount shall be deposited into the Local
Tourism Fund each month for purposes authorized by Section
605-705 of the Department of Commerce and Economic Opportunity
Law. Beginning on August 1, 1999 and ending on July 31, 2011,
an amount equal to 4.5% of the net revenue realized from the
Hotel Operators' Occupation Tax Act during the preceding month
shall be deposited into the International Tourism Fund for the
purposes authorized in Section 605-707 of the Department of
Commerce and Economic Opportunity Law. Beginning on August 1,
2011 and through June 30, 2023, an amount equal to 4.5% of the
net revenue realized from this Act during the preceding month
shall be deposited as follows: 55% of such amount shall be

deposited into the Chicago Travel Industry Promotion Fund for
the purposes described in subsection (n) of Section 5 of the
Metropolitan Pier and Exposition Authority Act and the
remaining 45% of such amount deposited into the International
Tourism Fund for the purposes authorized in Section 605-707 of
the Department of Commerce and Economic Opportunity Law. "Net
revenue realized for a month" means the revenue collected by
the State under this that Act during the previous month less
the amount paid out during that same month as refunds to
taxpayers for overpayment of liability under this that Act.
Beginning on July 1, 2023, of the remaining 60% of the
amount of total net revenue realized from the tax imposed
under subsection (a) of Section 3, after all required deposits
into the Illinois Sports Facilities Fund:
(1) an amount equal to 8% of the net revenue realized
under this Act for the preceding month shall be deposited
as follows: 82% to the Local Tourism Fund and 18% to the
Chicago Travel Industry Promotion Fund; and
(2) an amount equal to 4.5% of the net revenue
realized under this Act for the preceding month shall be
deposited as follows: 55% to the Chicago Travel Industry
Promotion Fund and 45% to the International Tourism Fund.
After making all these deposits, any remaining net revenue
realized from all other proceeds of the tax imposed under
subsection (a) of Section 3 shall be deposited into in the
Tourism Promotion Fund in the State Treasury. All moneys

received by the Department from the additional tax imposed
under subsection (b) of Section 3 shall be deposited into the
Build Illinois Fund in the State Treasury.
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 operator's last State income
tax return. If the total receipts of the business as reported
in the State income tax return do not agree with the gross
receipts reported to the Department for the same period, the
operator shall attach to his annual information return a
schedule showing a reconciliation of the 2 amounts and the
reasons for the difference. The operator's annual information
return to the Department shall also disclose payroll pay roll
information of the operator's business during the year covered
by such return and any additional reasonable information which
the Department deems would be helpful in determining the
accuracy of the monthly, quarterly or annual tax returns by
such operator 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
for a penalty in an amount determined in accordance with
Section 3-4 of the Uniform Penalty and Interest Act 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.
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.
The foregoing portion of this Section concerning the
filing of an annual information return shall not apply to an
operator who is not required to file an income tax return with
the United States Government.
(Source: P.A. 102-16, eff. 6-17-21.)
Section 5-85. The Motor Fuel Tax Law is amended by
changing Section 8 as follows:
(35 ILCS 505/8) (from Ch. 120, par. 424)
Sec. 8. Distribution of proceeds of tax. Except as
provided in subsection (a-1) of this Section, Section 8a,
subdivision (h)(1) of Section 12a, Section 13a.6, and items
13, 14, 15, and 16 of Section 15, all money received by the
Department under this Act, including payments made to the

Department by member jurisdictions participating in the
International Fuel Tax Agreement, shall be deposited into in a
special fund in the State treasury, to be known as the "Motor
Fuel Tax Fund", and shall be used as follows:
(a) 2 1/2 cents per gallon of the tax collected on special
fuel under paragraph (b) of Section 2 and Section 13a of this
Act shall be transferred to the State Construction Account
Fund in the State Treasury; the remainder of the tax collected
on special fuel under paragraph (b) of Section 2 and Section
13a of this Act shall be deposited into the Road Fund;
(a-1) Beginning on July 1, 2019, an amount equal to the
amount of tax collected under subsection (a) of Section 2 and
Section 13a as a result of the increase in the tax rate under
subsection (a) of Section 2 authorized by Public Act 101-32
shall be deposited transferred each month into the
Transportation Renewal Fund; provided, however, that the
amount that represents the part (b) portion of the rate under
Section 13a shall be deposited each month into the Motor Fuel
Tax Fund and the Transportation Renewal Fund in the same
proportion as the amount collected under subsection (a) of
Section 2;
(b) $420,000 shall be transferred each month to the State
Boating Act Fund to be used by the Department of Natural
Resources for the purposes specified in Article X of the Boat
Registration and Safety Act;
(c) $3,500,000 shall be transferred each month to the

Grade Crossing Protection Fund to be used as follows: not less
than $12,000,000 each fiscal year shall be used for the
construction or reconstruction of rail highway grade
separation structures; $5,500,000 in fiscal year 2022 and each
fiscal year thereafter shall be transferred to the
Transportation Regulatory Fund and shall be used to pay the
cost of administration of the Illinois Commerce Commission's
railroad safety program in connection with its duties under
subsection (3) of Section 18c-7401 of the Illinois Vehicle
Code, with the remainder to be used by the Department of
Transportation upon order of the Illinois Commerce Commission,
to pay that part of the cost apportioned by such Commission to
the State to cover the interest of the public in the use of
highways, roads, streets, or pedestrian walkways in the county
highway system, township and district road system, or
municipal street system as defined in the Illinois Highway
Code, as the same may from time to time be amended, for
separation of grades, for installation, construction or
reconstruction of crossing protection or reconstruction,
alteration, relocation including construction or improvement
of any existing highway necessary for access to property or
improvement of any grade crossing and grade crossing surface
including the necessary highway approaches thereto of any
railroad across the highway or public road, or for the
installation, construction, reconstruction, or maintenance of
safety treatments to deter trespassing or a pedestrian walkway

over or under a railroad right-of-way, as provided for in and
in accordance with Section 18c-7401 of the Illinois Vehicle
Code. The Commission may order up to $2,000,000 per year in
Grade Crossing Protection Fund moneys for the improvement of
grade crossing surfaces and up to $300,000 per year for the
maintenance and renewal of 4-quadrant gate vehicle detection
systems located at non-high speed rail grade crossings. In
entering orders for projects for which payments from the Grade
Crossing Protection Fund will be made, the Commission shall
account for expenditures authorized by the orders on a cash
rather than an accrual basis. For purposes of this requirement
an "accrual basis" assumes that the total cost of the project
is expended in the fiscal year in which the order is entered,
while a "cash basis" allocates the cost of the project among
fiscal years as expenditures are actually made. To meet the
requirements of this subsection, the Illinois Commerce
Commission shall develop annual and 5-year project plans of
rail crossing capital improvements that will be paid for with
moneys from the Grade Crossing Protection Fund. The annual
project plan shall identify projects for the succeeding fiscal
year and the 5-year project plan shall identify projects for
the 5 directly succeeding fiscal years. The Commission shall
submit the annual and 5-year project plans for this Fund to the
Governor, the President of the Senate, the Senate Minority
Leader, the Speaker of the House of Representatives, and the
Minority Leader of the House of Representatives on the first

Wednesday in April of each year;
(d) of the amount remaining after allocations provided for
in subsections (a), (a-1), (b), and (c), a sufficient amount
shall be reserved to pay all of the following:
(1) the costs of the Department of Revenue in
administering this Act;
(2) the costs of the Department of Transportation in
performing its duties imposed by the Illinois Highway Code
for supervising the use of motor fuel tax funds
apportioned to municipalities, counties and road
districts;
(3) refunds provided for in Section 13, refunds for
overpayment of decal fees paid under Section 13a.4 of this
Act, and refunds provided for under the terms of the
International Fuel Tax Agreement referenced in Section
14a;
(4) from October 1, 1985 until June 30, 1994, the
administration of the Vehicle Emissions Inspection Law,
which amount shall be certified monthly by the
Environmental Protection Agency to the State Comptroller
and shall promptly be transferred by the State Comptroller
and Treasurer from the Motor Fuel Tax Fund to the Vehicle
Inspection Fund, and for the period July 1, 1994 through
June 30, 2000, one-twelfth of $25,000,000 each month, for
the period July 1, 2000 through June 30, 2003, one-twelfth
of $30,000,000 each month, and $15,000,000 on July 1,

2003, and $15,000,000 on January 1, 2004, and $15,000,000
on each July 1 and October 1, or as soon thereafter as may
be practical, during the period July 1, 2004 through June
30, 2012, and $30,000,000 on June 1, 2013, or as soon
thereafter as may be practical, and $15,000,000 on July 1
and October 1, or as soon thereafter as may be practical,
during the period of July 1, 2013 through June 30, 2015,
for the administration of the Vehicle Emissions Inspection
Law of 2005, to be transferred by the State Comptroller
and Treasurer from the Motor Fuel Tax Fund into the
Vehicle Inspection Fund;
(4.5) beginning on July 1, 2019, the costs of the
Environmental Protection Agency for the administration of
the Vehicle Emissions Inspection Law of 2005 shall be
paid, subject to appropriation, from the Motor Fuel Tax
Fund into the Vehicle Inspection Fund; beginning in 2019,
no later than December 31 of each year, or as soon
thereafter as practical, the State Comptroller shall
direct and the State Treasurer shall transfer from the
Vehicle Inspection Fund to the Motor Fuel Tax Fund any
balance remaining in the Vehicle Inspection Fund in excess
of $2,000,000;
(5) amounts ordered paid by the Court of Claims; and
(6) payment of motor fuel use taxes due to member
jurisdictions under the terms of the International Fuel
Tax Agreement. The Department shall certify these amounts

to the Comptroller by the 15th day of each month; the
Comptroller shall cause orders to be drawn for such
amounts, and the Treasurer shall administer those amounts
on or before the last day of each month;
(e) after allocations for the purposes set forth in
subsections (a), (a-1), (b), (c), and (d), the remaining
amount shall be apportioned as follows:
(1) Until January 1, 2000, 58.4%, and beginning
January 1, 2000, 45.6% shall be deposited as follows:
(A) 37% into the State Construction Account Fund,
and
(B) 63% into the Road Fund, $1,250,000 of which
shall be reserved each month for the Department of
Transportation to be used in accordance with the
provisions of Sections 6-901 through 6-906 of the
Illinois Highway Code;
(2) Until January 1, 2000, 41.6%, and beginning
January 1, 2000, 54.4% shall be transferred to the
Department of Transportation to be distributed as follows:
(A) 49.10% to the municipalities of the State,
(B) 16.74% to the counties of the State having
1,000,000 or more inhabitants,
(C) 18.27% to the counties of the State having
less than 1,000,000 inhabitants,
(D) 15.89% to the road districts of the State.
If a township is dissolved under Article 24 of the

Township Code, McHenry County shall receive any moneys
that would have been distributed to the township under
this subparagraph, except that a municipality that assumes
the powers and responsibilities of a road district under
paragraph (6) of Section 24-35 of the Township Code shall
receive any moneys that would have been distributed to the
township in a percent equal to the area of the dissolved
road district or portion of the dissolved road district
over which the municipality assumed the powers and
responsibilities compared to the total area of the
dissolved township. The moneys received under this
subparagraph shall be used in the geographic area of the
dissolved township. If a township is reconstituted as
provided under Section 24-45 of the Township Code, McHenry
County or a municipality shall no longer be distributed
moneys under this subparagraph.
As soon as may be after the first day of each month, the
Department of Transportation shall allot to each municipality
its share of the amount apportioned to the several
municipalities which shall be in proportion to the population
of such municipalities as determined by the last preceding
municipal census if conducted by the Federal Government or
Federal census. If territory is annexed to any municipality
subsequent to the time of the last preceding census the
corporate authorities of such municipality may cause a census
to be taken of such annexed territory and the population so

ascertained for such territory shall be added to the
population of the municipality as determined by the last
preceding census for the purpose of determining the allotment
for that municipality. If the population of any municipality
was not determined by the last Federal census preceding any
apportionment, the apportionment to such municipality shall be
in accordance with any census taken by such municipality. Any
municipal census used in accordance with this Section shall be
certified to the Department of Transportation by the clerk of
such municipality, and the accuracy thereof shall be subject
to approval of the Department which may make such corrections
as it ascertains to be necessary.
As soon as may be after the first day of each month, the
Department of Transportation shall allot to each county its
share of the amount apportioned to the several counties of the
State as herein provided. Each allotment to the several
counties having less than 1,000,000 inhabitants shall be in
proportion to the amount of motor vehicle license fees
received from the residents of such counties, respectively,
during the preceding calendar year. The Secretary of State
shall, on or before April 15 of each year, transmit to the
Department of Transportation a full and complete report
showing the amount of motor vehicle license fees received from
the residents of each county, respectively, during the
preceding calendar year. The Department of Transportation
shall, each month, use for allotment purposes the last such

report received from the Secretary of State.
As soon as may be after the first day of each month, the
Department of Transportation shall allot to the several
counties their share of the amount apportioned for the use of
road districts. The allotment shall be apportioned among the
several counties in the State in the proportion which the
total mileage of township or district roads in the respective
counties bears to the total mileage of all township and
district roads in the State. Funds allotted to the respective
counties for the use of road districts therein shall be
allocated to the several road districts in the county in the
proportion which the total mileage of such township or
district roads in the respective road districts bears to the
total mileage of all such township or district roads in the
county. After July 1 of any year prior to 2011, no allocation
shall be made for any road district unless it levied a tax for
road and bridge purposes in an amount which will require the
extension of such tax against the taxable property in any such
road district at a rate of not less than either .08% of the
value thereof, based upon the assessment for the year
immediately prior to the year in which such tax was levied and
as equalized by the Department of Revenue or, in DuPage
County, an amount equal to or greater than $12,000 per mile of
road under the jurisdiction of the road district, whichever is
less. Beginning July 1, 2011 and each July 1 thereafter, an
allocation shall be made for any road district if it levied a

tax for road and bridge purposes. In counties other than
DuPage County, if the amount of the tax levy requires the
extension of the tax against the taxable property in the road
district at a rate that is less than 0.08% of the value
thereof, based upon the assessment for the year immediately
prior to the year in which the tax was levied and as equalized
by the Department of Revenue, then the amount of the
allocation for that road district shall be a percentage of the
maximum allocation equal to the percentage obtained by
dividing the rate extended by the district by 0.08%. In DuPage
County, if the amount of the tax levy requires the extension of
the tax against the taxable property in the road district at a
rate that is less than the lesser of (i) 0.08% of the value of
the taxable property in the road district, based upon the
assessment for the year immediately prior to the year in which
such tax was levied and as equalized by the Department of
Revenue, or (ii) a rate that will yield an amount equal to
$12,000 per mile of road under the jurisdiction of the road
district, then the amount of the allocation for the road
district shall be a percentage of the maximum allocation equal
to the percentage obtained by dividing the rate extended by
the district by the lesser of (i) 0.08% or (ii) the rate that
will yield an amount equal to $12,000 per mile of road under
the jurisdiction of the road district.
Prior to 2011, if any road district has levied a special
tax for road purposes pursuant to Sections 6-601, 6-602, and

6-603 of the Illinois Highway Code, and such tax was levied in
an amount which would require extension at a rate of not less
than .08% of the value of the taxable property thereof, as
equalized or assessed by the Department of Revenue, or, in
DuPage County, an amount equal to or greater than $12,000 per
mile of road under the jurisdiction of the road district,
whichever is less, such levy shall, however, be deemed a
proper compliance with this Section and shall qualify such
road district for an allotment under this Section. Beginning
in 2011 and thereafter, if any road district has levied a
special tax for road purposes under Sections 6-601, 6-602, and
6-603 of the Illinois Highway Code, and the tax was levied in
an amount that would require extension at a rate of not less
than 0.08% of the value of the taxable property of that road
district, as equalized or assessed by the Department of
Revenue or, in DuPage County, an amount equal to or greater
than $12,000 per mile of road under the jurisdiction of the
road district, whichever is less, that levy shall be deemed a
proper compliance with this Section and shall qualify such
road district for a full, rather than proportionate, allotment
under this Section. If the levy for the special tax is less
than 0.08% of the value of the taxable property, or, in DuPage
County if the levy for the special tax is less than the lesser
of (i) 0.08% or (ii) $12,000 per mile of road under the
jurisdiction of the road district, and if the levy for the
special tax is more than any other levy for road and bridge

purposes, then the levy for the special tax qualifies the road
district for a proportionate, rather than full, allotment
under this Section. If the levy for the special tax is equal to
or less than any other levy for road and bridge purposes, then
any allotment under this Section shall be determined by the
other levy for road and bridge purposes.
Prior to 2011, if a township has transferred to the road
and bridge fund money which, when added to the amount of any
tax levy of the road district would be the equivalent of a tax
levy requiring extension at a rate of at least .08%, or, in
DuPage County, an amount equal to or greater than $12,000 per
mile of road under the jurisdiction of the road district,
whichever is less, such transfer, together with any such tax
levy, shall be deemed a proper compliance with this Section
and shall qualify the road district for an allotment under
this Section.
In counties in which a property tax extension limitation
is imposed under the Property Tax Extension Limitation Law,
road districts may retain their entitlement to a motor fuel
tax allotment or, beginning in 2011, their entitlement to a
full allotment if, at the time the property tax extension
limitation was imposed, the road district was levying a road
and bridge tax at a rate sufficient to entitle it to a motor
fuel tax allotment and continues to levy the maximum allowable
amount after the imposition of the property tax extension
limitation. Any road district may in all circumstances retain

its entitlement to a motor fuel tax allotment or, beginning in
2011, its entitlement to a full allotment if it levied a road
and bridge tax in an amount that will require the extension of
the tax against the taxable property in the road district at a
rate of not less than 0.08% of the assessed value of the
property, based upon the assessment for the year immediately
preceding the year in which the tax was levied and as equalized
by the Department of Revenue or, in DuPage County, an amount
equal to or greater than $12,000 per mile of road under the
jurisdiction of the road district, whichever is less.
As used in this Section, the term "road district" means
any road district, including a county unit road district,
provided for by the Illinois Highway Code; and the term
"township or district road" means any road in the township and
district road system as defined in the Illinois Highway Code.
For the purposes of this Section, "township or district road"
also includes such roads as are maintained by park districts,
forest preserve districts and conservation districts. The
Department of Transportation shall determine the mileage of
all township and district roads for the purposes of making
allotments and allocations of motor fuel tax funds for use in
road districts.
Payment of motor fuel tax moneys to municipalities and
counties shall be made as soon as possible after the allotment
is made. The treasurer of the municipality or county may
invest these funds until their use is required and the

interest earned by these investments shall be limited to the
same uses as the principal funds.
(Source: P.A. 101-32, eff. 6-28-19; 101-230, eff. 8-9-19;
101-493, eff. 8-23-19; 102-16, eff. 6-17-21; 102-558, eff.
8-20-21; 102-699, eff. 4-19-22.)
Section 5-87. The Illinois Pension Code is amended by
changing Sections 1A-112, 2-121.1, and 16-132 and by adding
Sections 2-105.3 and 2-105.4 as follows:
(40 ILCS 5/1A-112)
Sec. 1A-112. Fees.
(a) Every pension fund that is required to file an annual
statement under Section 1A-109 shall pay to the Department an
annual compliance fee. In the case of a pension fund under
Article 3 or 4 of this Code, (i) prior to the conclusion of the
transition period, the annual compliance fee shall be 0.02% (2
basis points) of the total assets of the pension fund, as
reported in the most current annual statement of the fund, but
not more than $8,000 and (ii) after the conclusion of the
transition period, the annual compliance fee shall be $8,000
and shall be paid by the Consolidated Fund. In the case of all
other pension funds and retirement systems, the annual
compliance fee shall be $8,000. Effective July 1, 2023, each
pension fund established under Article 3 or 4 of this Code
shall pay an annual compliance fee of at least 0.02% but not

more than 0.05% of the total assets of the pension fund, as
reported in the most current annual statement of the fund, to
the Department of Insurance unless the appropriate
Consolidated Fund agrees to conduct an audit or examination of
all pension funds as provided in Section 1A-104. The
Department shall have the discretion to set the annual
compliance fee to be paid by each pension fund to cover the
cost of the compliance audits. The Department shall provide
written notice to each Article 3 and Article 4 pension fund of
the amount of the annual compliance fee due not less than 60
days prior to the fee payment deadline.
(b) The annual compliance fee shall be due on June 30 for
the following State fiscal year, except that the fee payable
in 1997 for fiscal year 1998 shall be due no earlier than 30
days following the effective date of this amendatory Act of
1997.
(c) Any information obtained by the Division that is
available to the public under the Freedom of Information Act
and is either compiled in published form or maintained on a
computer processible medium shall be furnished upon the
written request of any applicant and the payment of a
reasonable information services fee established by the
Director, sufficient to cover the total cost to the Division
of compiling, processing, maintaining, and generating the
information. The information may be furnished by means of
published copy or on a computer processed or computer

processible medium.
No fee may be charged to any person for information that
the Division is required by law to furnish to that person.
(d) Except as otherwise provided in this Section, all fees
and penalties collected by the Department under this Code
shall be deposited into the Public Pension Regulation Fund.
(e) Fees collected under subsection (c) of this Section
and money collected under Section 1A-107 shall be deposited
into the Technology Management Revolving Fund and credited to
the account of the Department's Public Pension Division. This
income shall be used exclusively for the purposes set forth in
Section 1A-107. Notwithstanding the provisions of Section
408.2 of the Illinois Insurance Code, no surplus funds
remaining in this account shall be deposited in the Insurance
Financial Regulation Fund. All money in this account that the
Director certifies is not needed for the purposes set forth in
Section 1A-107 of this Code shall be transferred to the Public
Pension Regulation Fund.
(f) Nothing in this Code prohibits the General Assembly
from appropriating funds from the General Revenue Fund to the
Department for the purpose of administering or enforcing this
Code.
(Source: P.A. 100-23, eff. 7-6-17; 101-610, eff. 1-1-20.)
(40 ILCS 5/2-105.3 new)
Sec. 2-105.3. Tier 1 participant; Tier 2 participant.

"Tier 1 participant": A participant who first became a
participant before January 1, 2011.
"Tier 2 participant": A participant who first became a
participant on or after January 1, 2011.
(40 ILCS 5/2-105.4 new)
Sec. 2-105.4. Tier 1 retiree. "Tier 1 retiree" means a
former Tier 1 participant who has made the election to retire
and has terminated service.
(40 ILCS 5/2-121.1) (from Ch. 108 1/2, par. 2-121.1)
Sec. 2-121.1. Survivor's annuity; amount annuity - amount.
(a) A surviving spouse shall be entitled to 66 2/3% of the
amount of retirement annuity to which the participant or
annuitant was entitled on the date of death, without regard to
whether the participant had attained age 55 prior to his or her
death, subject to a minimum payment of 10% of salary. If a
surviving spouse, regardless of age, has in his or her care at
the date of death any eligible child or children of the
participant, the survivor's annuity shall be the greater of
the following: (1) 66 2/3% of the amount of retirement annuity
to which the participant or annuitant was entitled on the date
of death, or (2) 30% of the participant's salary increased by
10% of salary on account of each such child, subject to a total
payment for the surviving spouse and children of 50% of
salary. If eligible children survive but there is no surviving

spouse, or if the surviving spouse dies or becomes
disqualified by remarriage while eligible children survive,
each eligible child shall be entitled to an annuity of 20% of
salary, subject to a maximum total payment for all such
children of 50% of salary.
However, the survivor's annuity payable under this Section
shall not be less than 100% of the amount of retirement annuity
to which the participant or annuitant was entitled on the date
of death, if he or she is survived by a dependent disabled
child.
The salary to be used for determining these benefits shall
be the salary used for determining the amount of retirement
annuity as provided in Section 2-119.01.
(b) Upon the death of a participant after the termination
of service or upon death of an annuitant, the maximum total
payment to a surviving spouse and eligible children, or to
eligible children alone if there is no surviving spouse, shall
be 75% of the retirement annuity to which the participant or
annuitant was entitled, unless there is a dependent disabled
child among the survivors.
(c) When a child ceases to be an eligible child, the
annuity to that child, or to the surviving spouse on account of
that child, shall thereupon cease, and the annuity payable to
the surviving spouse or other eligible children shall be
recalculated if necessary.
Upon the ineligibility of the last eligible child, the

annuity shall immediately revert to the amount payable upon
death of a participant or annuitant who leaves no eligible
children. If the surviving spouse is then under age 50, the
annuity as revised shall be deferred until the attainment of
age 50.
(d) Beginning January 1, 1990, every survivor's annuity
shall be increased (1) on each January 1 occurring on or after
the commencement of the annuity if the deceased member died
while receiving a retirement annuity, or (2) in other cases,
on each January 1 occurring on or after the first anniversary
of the commencement of the annuity, by an amount equal to 3% of
the current amount of the annuity, including any previous
increases under this Article. Such increases shall apply
without regard to whether the deceased member was in service
on or after the effective date of this amendatory Act of 1991,
but shall not accrue for any period prior to January 1, 1990.
(d-5) Notwithstanding any other provision of this Article,
the initial survivor's annuity of a survivor of a participant
who first becomes a participant on or after January 1, 2011
(the effective date of Public Act 96-889) shall be in the
amount of 66 2/3% of the amount of the retirement annuity to
which the participant or annuitant was entitled on the date of
death and shall be increased (1) on each January 1 occurring on
or after the commencement of the annuity if the deceased
member died while receiving a retirement annuity or (2) in
other cases, on each January 1 occurring on or after the first

anniversary of the commencement of the annuity, by an amount
equal to 3% or the annual unadjusted percentage increase in
the Consumer Price Index for All Urban Consumers as determined
by the Public Pension Division of the Department of Insurance
under subsection (a) of Section 2-108.1, whichever is less, of
the survivor's annuity then being paid.
The provisions of this subsection (d-5) shall not apply to
a survivor's annuity of a survivor of a participant who died in
service before January 1, 2023.
(e) Notwithstanding any other provision of this Article,
beginning January 1, 1990, the minimum survivor's annuity
payable to any person who is entitled to receive a survivor's
annuity under this Article shall be $300 per month, without
regard to whether or not the deceased participant was in
service on the effective date of this amendatory Act of 1989.
(f) In the case of a proportional survivor's annuity
arising under the Retirement Systems Reciprocal Act where the
amount payable by the System on January 1, 1993 is less than
$300 per month, the amount payable by the System shall be
increased beginning on that date by a monthly amount equal to
$2 for each full year that has expired since the annuity began.
(g) Notwithstanding any other provision of this Code, the
survivor's annuity payable to an eligible survivor of a Tier 2
participant who died in service prior to January 1, 2023 shall
be calculated in accordance with the provisions applicable to
the survivors of a deceased Tier 1 participant.

Notwithstanding Section 1-103.1, the changes to this Section
made by this amendatory Act of the 103rd General Assembly
apply without regard to whether the participant was in active
service before the effective date of the changes made to this
Section by this amendatory Act of the 103rd General Assembly.
(Source: P.A. 96-889, eff. 1-1-11; 96-1490, eff. 1-1-11.)
(40 ILCS 5/16-132) (from Ch. 108 1/2, par. 16-132)
Sec. 16-132. Retirement annuity eligibility. A member who
has at least 20 years of creditable service is entitled to a
retirement annuity upon or after attainment of age 55. A
member who has at least 10 but less than 20 years of creditable
service is entitled to a retirement annuity upon or after
attainment of age 60. A member who has at least 5 but less than
10 years of creditable service is entitled to a retirement
annuity upon or after attainment of age 62. A member who (i)
has earned during the period immediately preceding the last
day of service at least one year of contributing creditable
service as an employee of a department as defined in Section
14-103.04, (ii) has earned at least 5 years of contributing
creditable service as an employee of a department as defined
in Section 14-103.04, and (iii) retires on or after January 1,
2001 is entitled to a retirement annuity upon or after
attainment of an age which, when added to the number of years
of his or her total creditable service, equals at least 85.
Portions of years shall be counted as decimal equivalents.

A member who is eligible to receive a retirement annuity
of at least 74.6% of final average salary and will attain age
55 on or before December 31 during the year which commences on
July 1 shall be deemed to attain age 55 on the preceding June
1.
A member meeting the above eligibility conditions is
entitled to a retirement annuity upon written application to
the board setting forth the date the member wishes the
retirement annuity to commence. However, the effective date of
the retirement annuity shall be no earlier than the day
following the last day of creditable service, regardless of
the date of official termination of employment; however, upon
written application within 6 months after the effective date
of the changes made to this Section by this amendatory Act of
the 103rd General Assembly by a member or annuitant, the
creditable service and earnings received in the last fiscal
year of employment may be disregarded when determining the
retirement effective date and the retirement benefit except
that the effective date of a retirement annuity may be after
the date of official termination of employment as long as such
employment is for (1) less than 10 days in length; and (2) less
than $2,500 $2,000 in creditable earnings; and (3) the last
fiscal year of employment includes only a fiscal year
beginning on or after July 1, 2016 and ending before June
30,2023 compensation. The retirement effective date may not,
as a result of the application of this amendatory Act of the

103rd General Assembly, be earlier than July 1, 2016.
To be eligible for a retirement annuity, a member shall
not be employed as a teacher in the schools included under this
System or under Article 17, except (i) as provided in Section
16-118 or 16-150.1, (ii) if the member is disabled (in which
event, eligibility for salary must cease), or (iii) if the
System is required by federal law to commence payment due to
the member's age; the changes to this sentence made by this
amendatory Act of the 93rd General Assembly apply without
regard to whether the member terminated employment before or
after its effective date.
(Source: P.A. 102-871, eff. 5-13-22.)
(40 ILCS 5/2-105.1 rep.)
(40 ILCS 5/2-105.2 rep.)
Section 5-88. The Illinois Pension Code is amended by
repealing Sections 2-105.1 and 2-105.2.
Section 5-89. The Innovation Development and Economy Act
is amended by changing Sections 20, 30, and 50 as follows:
(50 ILCS 470/20)
Sec. 20. Approval of STAR bond projects. The governing
body of a political subdivision may establish one or more STAR
bond projects in any STAR bond district. A STAR bond project
which is partially outside the boundaries of a municipality

must also be approved by the governing body of the county by
resolution.
(a) After the establishment of a STAR bond district, the
master developer may propose one or more STAR bond projects to
a political subdivision and the master developer shall, in
cooperation with the political subdivision, prepare a STAR
bond project plan in consultation with the planning commission
of the political subdivision, if any. The STAR bond project
plan may be implemented in separate development stages.
(b) Any political subdivision considering a STAR bond
project within a STAR bond district shall notify the
Department, which shall cause to be prepared an independent
feasibility study by a feasibility consultant with certified
copies provided to the political subdivision, the Director,
and the Department of Commerce and Economic Opportunity. The
feasibility study shall include the following:
(1) the estimated amount of pledged STAR revenues
expected to be collected in each year through the maturity
date of the proposed STAR bonds;
(2) a statement of how the jobs and taxes obtained
from the STAR bond project will contribute significantly
to the economic development of the State and region;
(3) visitation expectations;
(4) the unique quality of the project;
(5) an economic impact study;
(6) a market study;

(7) integration and collaboration with other resources
or businesses;
(8) the quality of service and experience provided, as
measured against national consumer standards for the
specific target market;
(9) project accountability, measured according to best
industry practices;
(10) the expected return on State and local investment
that the STAR bond project is anticipated to produce; and
(11) an anticipated principal and interest payment
schedule on the STAR bonds.
The feasibility consultant, along with the independent
economist and any other consultants commissioned to perform
the studies and other analysis required by the feasibility
study, shall be selected by the Director with the approval of
the political subdivision. The consultants shall be retained
by the Director and the Department shall be reimbursed by the
master developer for the costs to retain the consultants.
The failure to include all information enumerated in this
subsection in the feasibility study for a STAR bond project
shall not affect the validity of STAR bonds issued pursuant to
this Act.
(c) If the political subdivision determines the STAR bond
project is feasible, the STAR bond project plan shall include:
(1) a summary of the feasibility study;
(2) a reference to the STAR bond district plan that

identifies the STAR bond project area that is set forth in
the STAR bond project plan that is being considered;
(3) a legal description and map of the STAR bond
project area to be developed or redeveloped;
(4) a description of the buildings and facilities
proposed to be constructed or improved in such STAR bond
project area, including destination users and an
entertainment user, as applicable;
(5) a copy of letters of intent to locate within the
STAR bond district signed by both the master developer and
the appropriate corporate officer of at least one
destination user for the first STAR bond project proposed
within the district; and
(6) any other information the governing body of the
political subdivision deems reasonable and necessary to
advise the public of the intent of the STAR bond project
plan.
(d) Before a political subdivision may hold a public
hearing to consider a STAR bond project plan, the political
subdivision must apply to the Department for approval of the
STAR bond project plan. An application for approval of a STAR
bond project plan must not be approved unless all of the
components of the feasibility study set forth in items (1)
through (11) of subsection (b) have been completed and
submitted to the Department for review. In addition to
reviewing all of the other elements of the STAR bond project

plan required under subsection (c), which must be included in
the application (which plan must include a letter or letters
of intent as required under subdivision (c)(5) in order to
receive Director approval), the Director must review the
feasibility study and consider all of the components of the
feasibility study set forth in items (1) through (11) of
subsection (b) of Section 20, including without limitation the
economic impact study and the financial benefit of the
proposed STAR bond project to the local, regional, and State
economies, the proposed adverse impacts on similar businesses
and projects as well as municipalities within the market area,
and the net effect of the proposed STAR bond project on the
local, regional, and State economies. In addition to the
economic impact study, the political subdivision must also
submit to the Department, as part of its application, the
financial and other information that substantiates the basis
for the conclusion of the economic impact study, in the form
and manner as required by the Department, so that the
Department can verify the results of the study. In addition to
any other criteria in this subsection, to approve the STAR
bond project plan, the Director must be satisfied that the
proposed destination user is in fact a true destination user
and also find that the STAR bond project plan is in accordance
with the purpose of this Act and the public interest. The
Director shall either approve or deny the STAR bond project
plan based on the criteria in this subsection. In granting its

approval, the Department may require the political subdivision
to execute a binding agreement or memorandum of understanding
with the State. The terms of the agreement or memorandum may
include, among other things, the political subdivision's
repayment of the State sales tax increment distributed to it
should any violation of the agreement or memorandum or this
Act occur.
(e) Upon a finding by the planning and zoning commission
of the political subdivision that the STAR bond project plan
is consistent with the intent of the comprehensive plan for
the development of the political subdivision and upon issuance
of written approval of the STAR bond project plan from the
Director pursuant to subsection (d) of Section 20, the
governing body of the political subdivision shall adopt a
resolution stating that the political subdivision is
considering the adoption of the STAR bond project plan. The
resolution shall:
(1) give notice that a public hearing will be held to
consider the adoption of the STAR bond project plan and
fix the date, hour, and place of the public hearing;
(2) describe the general boundaries of the STAR bond
district within which the STAR bond project will be
located and the date of establishment of the STAR bond
district;
(3) describe the general boundaries of the area
proposed to be included within the STAR bond project area;

(4) provide that the STAR bond project plan and map of
the area to be redeveloped or developed are available for
inspection during regular office hours in the offices of
the political subdivision; and
(5) contain a summary of the terms and conditions of
any proposed project development agreement with the
political subdivision.
(f) A public hearing shall be conducted to consider the
adoption of any STAR bond project plan.
(1) The date fixed for the public hearing to consider
the adoption of the STAR bond project plan shall be not
less than 20 nor more than 90 days following the date of
the adoption of the resolution fixing the date of the
hearing.
(2) A copy of the political subdivision's resolution
providing for the public hearing shall be sent by
certified mail, return receipt requested, to the governing
body of the county. A copy of the political subdivision's
resolution providing for the public hearing shall be sent
by certified mail, return receipt requested, to each
person or persons in whose name the general taxes for the
last preceding year were paid on each parcel of land lying
within the proposed STAR bond project area within 10 days
following the date of the adoption of the resolution. The
resolution shall be published once in a newspaper of
general circulation in the political subdivision not less

than one week nor more than 3 weeks preceding the date
fixed for the public hearing. A map or aerial photo
clearly delineating the area of land proposed to be
included within the STAR bond project area shall be
published with the resolution.
(3) The hearing shall be held at a location that is
within 20 miles of the STAR bond district, in a facility
that can accommodate a large crowd, and in a facility that
is accessible to persons with disabilities.
(4) At the public hearing, a representative of the
political subdivision or master developer shall present
the STAR bond project plan. Following the presentation of
the STAR bond project plan, all interested persons shall
be given an opportunity to be heard. The governing body
may continue the date and time of the public hearing.
(g) Upon conclusion of the public hearing, the governing
body of the political subdivision may adopt the STAR bond
project plan by a resolution approving the STAR bond project
plan.
(h) After the adoption by the corporate authorities of the
political subdivision of a STAR bond project plan, the
political subdivision may enter into a project development
agreement if the master developer has requested the political
subdivision to be a party to the project development agreement
pursuant to subsection (b) of Section 25.
(i) Within 30 days after the adoption by the political

subdivision of a STAR bond project plan, the clerk of the
political subdivision shall transmit a copy of the legal
description of the land and a list of all new and existing
mailing addresses within the STAR bond district, a copy of the
resolution adopting the STAR bond project plan, and a map or
plat indicating the boundaries of the STAR bond project area
to the clerk, treasurer, and governing body of the county and
to the Department of Revenue. Within 30 days of creation of any
new mailing addresses within a STAR bond district, the clerk
of the political subdivision shall provide written notice of
such new addresses to the Department of Revenue.
If a certified copy of the resolution adopting the STAR
bond project plan is filed with the Department on or before the
first day of April, the Department, if all other requirements
of this subsection are met, shall proceed to collect and
allocate any local sales tax increment and any State sales tax
increment in accordance with the provisions of this Act as of
the first day of July next following the adoption and filing.
If a certified copy of the resolution adopting the STAR bond
project plan is filed with the Department after April 1 but on
or before the first day of October, the Department, if all
other requirements of this subsection are met, shall proceed
to collect and allocate any local sales tax increment and any
State sales tax increment in accordance with the provisions of
this Act as of the first day of January next following the
adoption and filing.

Any substantial changes to a STAR bond project plan as
adopted shall be subject to a public hearing following
publication of notice thereof in a newspaper of general
circulation in the political subdivision and approval by
resolution of the governing body of the political subdivision.
The Department of Revenue shall not collect or allocate
any local sales tax increment or State sales tax increment
until the political subdivision also provides, in the manner
prescribed by the Department, the boundaries of the STAR bond
project area and each address in the STAR bond project area in
such a way that the Department can determine by its address
whether a business is located in the STAR bond project area.
The political subdivision must provide this boundary and
address information to the Department on or before April 1 for
administration and enforcement under this Act by the
Department beginning on the following July 1 and on or before
October 1 for administration and enforcement under this Act by
the Department beginning on the following January 1. The
Department of Revenue shall not administer or enforce any
change made to the boundaries of a STAR bond project or any
address change, addition, or deletion until the political
subdivision reports the boundary change or address change,
addition, or deletion to the Department in the manner
prescribed by the Department. The political subdivision must
provide this boundary change or address change, addition, or
deletion information to the Department on or before April 1

for administration and enforcement by the Department of the
change, addition, or deletion beginning on the following July
1 and on or before October 1 for administration and
enforcement by the Department of the change, addition, or
deletion beginning on the following January 1. If a retailer
is incorrectly included or excluded from the list of those
located in the STAR bond project, the Department of Revenue
shall be held harmless if it reasonably relied on information
provided by the political subdivision.
(j) Any STAR bond project must be approved by the
political subdivision prior to that date which is 23 years
from the date of the approval of the STAR bond district,
provided however that any amendments to such STAR bond project
may occur following such date.
(k) Any developer of a STAR bond project shall commence
work on the STAR bond project within 3 years from the date of
adoption of the STAR bond project plan. If the developer fails
to commence work on the STAR bond project within the 3-year
period, funding for the project shall cease and the developer
of the project or complex shall have one year to appeal to the
political subdivision for reapproval of the project and
funding. If the project is reapproved, the 3-year period for
commencement shall begin again on the date of the reapproval.
(l) After the adoption by the corporate authorities of the
political subdivision of a STAR bond project plan and approval
of the Director pursuant to subsection (d) of Section 20, the

political subdivision may authorize the issuance of the STAR
bonds in one or more series to finance the STAR bond project in
accordance with the provisions of this Act.
(m) The maximum maturity of STAR bonds issued to finance a
STAR bond project shall not exceed 23 years from the first date
of distribution of State sales tax revenues from such STAR
bond project to the political subdivision unless the political
subdivision extends such maturity by resolution up to a
maximum of 35 years from such first distribution date. Any
such extension shall require the approval of the Director. In
no event shall the maximum maturity date for any STAR bonds
exceed that date which is 35 years from the first distribution
date of the first STAR bonds issued in a STAR bond district.
(Source: P.A. 96-939, eff. 6-24-10.)
(50 ILCS 470/30)
Sec. 30. STAR bonds; source of payment. Any political
subdivision shall have the power to issue STAR bonds in one or
more series to finance the undertaking of any STAR bond
project in accordance with the provisions of this Act and the
Omnibus Bond Acts. STAR bonds may be issued as revenue bonds,
alternate bonds, or general obligation bonds as defined in and
subject to the procedures provided in the Local Government
Debt Reform Act.
(a) STAR bonds may be made payable, both as to principal
and interest, from the following revenues, which to the extent

pledged by each respective political subdivision or other
public entity for such purpose shall constitute pledged STAR
revenues:
(1) revenues of the political subdivision derived from
or held in connection with the undertaking and carrying
out of any STAR bond project or projects under this Act;
(2) available private funds and contributions, grants,
tax credits, or other financial assistance from the State
or federal government;
(3) STAR bond occupation taxes created pursuant to
Section 31 and designated as pledged STAR revenues by the
political subdivision;
(4) all of the local sales tax increment of a
municipality, county, or other unit of local government;
(5) any special service area taxes collected within
the STAR bond district under the Special Service Area Tax
Act, may be used for the purposes of funding project costs
or paying debt service on STAR bonds in addition to the
purposes contained in the special service area plan;
(6) all of the State sales tax increment;
(7) any other revenues appropriated by the political
subdivision; and
(8) any combination of these methods.
(b) The political subdivision may pledge the pledged STAR
revenues to the repayment of STAR bonds prior to,
simultaneously with, or subsequent to the issuance of the STAR

bonds.
(c) Bonds issued as revenue bonds shall not be general
obligations of the political subdivision, nor in any event
shall they give rise to a charge against its general credit or
taxing powers, or be payable out of any funds or properties
other than those set forth in subsection (a) and the bonds
shall so state on their face.
(d) For each STAR bond project financed with STAR bonds
payable from the pledged STAR revenues, the political
subdivision shall prepare and submit to the Department of
Revenue by June 1 of each year a report describing the status
of the STAR bond project, any expenditures of the proceeds of
STAR bonds that have occurred for the preceding calendar year,
and any expenditures of the proceeds of the bonds expected to
occur in the future, including the amount of pledged STAR
revenue, the amount of revenue that has been spent, the
projected amount of the revenue, and the anticipated use of
the revenue. Each annual report shall be accompanied by an
affidavit of the master developer certifying the contents of
the report as true to the best of the master developer's
knowledge. The Department of Revenue shall have the right, but
not the obligation, to request the Illinois Auditor General to
review the annual report and the political subdivision's
records containing the source information for the report for
the purpose of verifying the report's contents. If the
Illinois Auditor General declines the request for review, the

Department of Revenue shall have the right to select an
independent third-party auditor to conduct an audit of the
annual report and the political subdivision's records
containing the source information for the report. The
reasonable cost of the audit shall be paid by the master
developer. The master development agreement shall grant the
Department of Revenue and the Illinois Auditor General the
right to review the records of the political subdivision
containing the source information for the report.
(e) There is created in the State treasury a special fund
to be known as the STAR Bonds Revenue Fund. As soon as possible
after the first day of each month, beginning January 1, 2011,
upon certification of the Department of Revenue, the
Comptroller shall order transferred, and the Treasurer shall
transfer, from the General Revenue Fund to the STAR Bonds
Revenue Fund the State sales tax increment for the second
preceding month, less 3% of that amount, which shall be
transferred into the Tax Compliance and Administration Fund
and shall be used by the Department, subject to appropriation,
to cover the costs of the Department in administering the
Innovation Development and Economy Act. As soon as possible
after the first day of each month, beginning January 1, 2011,
upon certification of the Department of Revenue, the
Comptroller shall order transferred, and the Treasurer shall
transfer, from the Local Government Tax Fund to the STAR Bonds
Revenue Fund the local sales tax increment for the second

preceding month, as provided in Section 6z-18 of the State
Finance Act and from the County and Mass Transit District Fund
to the STAR Bonds Revenue Fund the local sales tax increment
for the second preceding month, as provided in Section 6z-20
of the State Finance Act.
On or before the 25th day of each calendar month,
beginning on January 1, 2011, the Department shall prepare and
certify to the Comptroller the disbursement of stated sums of
money out of the STAR Bonds Revenue Fund to named
municipalities and counties, the municipalities and counties
to be those entitled to distribution of taxes or penalties
paid to the Department during the second preceding calendar
month. The amount to be paid to each municipality or county
shall be the amount of the State sales tax increment and the
local sales tax increment (not including credit memoranda or
the amount transferred into the Tax Compliance and
Administration Fund) collected during the second preceding
calendar month by the Department from retailers and servicemen
on transactions at places of business located within a STAR
bond district in that municipality or county, plus an amount
the Department determines is necessary to offset any amounts
which were erroneously paid to a different taxing body, and
not including an amount equal to the amount of refunds made
during the second preceding calendar month by the Department,
and not including any amount which the Department determines
is necessary to offset any amounts which are payable to a

different taxing body but were erroneously paid to the
municipality or county. Within 10 days after receipt, by the
Comptroller, of the disbursement certification to the
municipalities and counties, provided for in this Section to
be given to the Comptroller by the Department, the Comptroller
shall cause the orders to be drawn for the respective amounts
in accordance with the directions contained in such
certification.
When certifying the amount of monthly disbursement to a
municipality or county under this subsection, the Department
shall increase or decrease that amount by an amount necessary
to offset any misallocation of previous disbursements. The
offset amount shall be the amount erroneously disbursed within
the 6 months preceding the time a misallocation is discovered.
The corporate authorities of the political subdivision
shall deposit the proceeds for the STAR Bonds Revenue Fund
into a special fund of the political subdivision called the
"(Name of political subdivision) STAR Bond District Revenue
Fund" for the purpose of paying or reimbursing STAR bond
project costs and obligations incurred in the payment of those
costs.
If the political subdivision fails to issue STAR bonds
within 180 days after the first distribution to the political
subdivision from the STAR Bonds Revenue Fund, the Department
of Revenue shall cease distribution of the State sales tax
increment to the political subdivision, shall transfer any

State sales tax increment in the STAR Bonds Revenue Fund to the
General Revenue Fund, and shall cease deposits of State sales
tax increment amounts into the STAR Bonds Revenue Fund. The
political subdivision shall repay all of the State sales tax
increment distributed to the political subdivision to date,
which amounts shall be deposited into the General Revenue
Fund. If not repaid within 90 days after notice from the State,
the Department of Revenue shall withhold distributions to the
political subdivision from the Local Government Tax Fund until
the excess amount is repaid, which withheld amounts shall be
transferred to the General Revenue Fund. At such time as the
political subdivision notifies the Department of Revenue in
writing that it has issued STAR Bonds in accordance with this
Act and provides the Department with a copy of the political
subdivision's official statement, bond purchase agreements,
indenture, or other evidence of bond sale, the Department of
Revenue shall resume deposits of the State sales tax increment
into the STAR Bonds Revenue Fund and distribution of the State
sales tax increment to the political subdivision in accordance
with this Section.
(f) As of the seventh anniversary of the first date of
distribution of State sales tax revenues from the first STAR
bond project in the STAR bond district, and as of every fifth
anniversary thereafter until final maturity of all STAR bonds
issued in a STAR bond district, the portion of the aggregate
proceeds of STAR bonds issued to date that is derived from the

State sales tax increment pledged to pay STAR bonds in any STAR
bond district shall not exceed 50% of the total development
costs in the STAR bond district to date. The Illinois Auditor
General shall make the foregoing determination on said seventh
anniversary and every 5 years thereafter until final maturity
of all STAR bonds issued in a STAR bond district. If at any
time after the seventh anniversary of the first date of
distribution of State sales tax revenues from the first STAR
bond project in the STAR bond district the Illinois Auditor
General determines that the portion of the aggregate proceeds
of STAR bonds issued to date that is derived from the State
sales tax increment pledged to pay STAR bonds in any STAR bond
district has exceeded 50% of the total development costs in
the STAR bond district, no additional STAR bonds may be issued
in the STAR bond district until the percentage is reduced to
50% or below. When the percentage has been reduced to 50% or
below, the master developer shall have the right, at its own
cost, to obtain a new audit prepared by an independent
third-party auditor verifying compliance and shall provide
such audit to the Illinois Auditor General for review and
approval. Upon the Illinois Auditor General's determination
from the audit that the percentage has been reduced to 50% or
below, STAR bonds may again be issued in the STAR bond
district.
(g) Notwithstanding the provisions of the Tax Increment
Allocation Redevelopment Act, if any portion of property taxes

attributable to the increase in equalized assessed value
within a STAR bond district are, at the time of formation of
the STAR bond district, already subject to tax increment
financing under the Tax Increment Allocation Redevelopment
Act, then the tax increment for such portion shall be frozen at
the base year established in accordance with this Act, and all
future incremental increases over the base year shall not be
subject to tax increment financing under the Tax Increment
Allocation Redevelopment Act. Any party otherwise entitled to
receipt of incremental tax revenues through an existing tax
increment financing district shall be entitled to continue to
receive such revenues up to the amount frozen in the base year.
Nothing in this Act shall affect the prior qualification of
existing redevelopment project costs incurred that are
eligible for reimbursement under the Tax Increment Allocation
Redevelopment Act. In such event, prior to approving a STAR
bond district, the political subdivision forming the STAR bond
district shall take such action as is necessary, including
amending the existing tax increment financing district
redevelopment plan, to carry out the provisions of this Act.
(Source: P.A. 96-939, eff. 6-24-10.)
(50 ILCS 470/50)
Sec. 50. Reporting taxes. Notwithstanding any other
provisions of law to the contrary, the Department of Revenue
shall provide a certified report of the State sales tax

increment and local sales tax increment from all taxpayers
within a STAR bond district to the bond trustee, escrow agent,
or paying agent for such bonds upon the written request of the
political subdivision on or before the 25th day of each month.
Such report shall provide a detailed allocation of State sales
tax increment and local sales tax increment from each local
sales tax and State sales tax reported to the Department of
Revenue.
(a) The bond trustee, escrow agent, or paying agent shall
keep such sales and use tax reports and the information
contained therein confidential, but may use such information
for purposes of allocating and depositing the sales and use
tax revenues in connection with the bonds used to finance
project costs in such STAR bond district. Except as otherwise
provided herein, the sales and use tax reports received by the
bond trustee, escrow agent, or paying agent shall be subject
to the provisions of Chapter 35 of the Illinois Compiled
Statutes, including Section 3 of the Retailers' Occupation Tax
Act and Section 9 of the Use Tax Act.
(b) The political subdivision shall determine when the
amount of sales tax and other revenues that have been
collected and distributed to the bond debt service or reserve
fund is sufficient to satisfy all principal and interest costs
to the maturity date or dates of any STAR bond issued by a
political subdivision to finance a STAR bond project and shall
give the Department of Revenue written notice of such

determination. The notice shall include a date certain on
which deposits into the STAR Bonds Revenue Fund for that STAR
bond project shall terminate and shall be provided to the
Department of Revenue at least 60 days prior to that date.
Thereafter, all sales tax and other revenues shall be
collected and distributed in accordance with applicable law.
If the political subdivision fails to give timely notice
under this subsection (b), the Department of Revenue, upon
discovery of this failure, shall cease distribution of the
State sales tax increment to the political subdivision, shall
transfer any State sales tax increment in the STAR Bonds
Revenue Fund to the General Revenue Fund, and shall cease
deposits of State sales tax increment amounts into the STAR
Bonds Revenue Fund. Any amount of State sales tax increment
distributed to the political subdivision from the STAR Bonds
Revenue Fund in excess of the amount sufficient to satisfy all
principal and interest costs to the maturity date or dates of
any STAR bond issued by the political subdivision to finance a
STAR bond project shall be repaid to the Department of Revenue
and deposited into the General Revenue Fund. If not repaid
within 90 days after notice from the State, the Department of
Revenue shall withhold distributions to the political
subdivision from the Local Government Tax Fund until the
excess amount is repaid, which withheld amounts shall be
transferred to the General Revenue Fund.
(Source: P.A. 96-939, eff. 6-24-10.)

Section 5-90. The Illinois Police Training Act is amended
by changing Section 6 as follows:
(50 ILCS 705/6) (from Ch. 85, par. 506)
Sec. 6. Powers and duties of the Board; selection and
certification of schools. The Board shall select and certify
schools within the State of Illinois for the purpose of
providing basic training for probationary law enforcement
officers, probationary county corrections officers, and court
security officers and of providing advanced or in-service
training for permanent law enforcement officers or permanent
county corrections officers, which schools may be either
publicly or privately owned and operated. In addition, the
Board has the following power and duties:
a. To require law enforcement agencies to furnish such
reports and information as the Board deems necessary to
fully implement this Act.
b. To establish appropriate mandatory minimum
standards relating to the training of probationary local
law enforcement officers or probationary county
corrections officers, and in-service training of permanent
law enforcement officers.
c. To provide appropriate certification to those
probationary officers who successfully complete the
prescribed minimum standard basic training course.

d. To review and approve annual training curriculum
for county sheriffs.
e. To review and approve applicants to ensure that no
applicant is admitted to a certified academy unless the
applicant is a person of good character and has not been
convicted of, found guilty of, entered a plea of guilty
to, or entered a plea of nolo contendere to a felony
offense, any of the misdemeanors in Sections 11-1.50,
11-6, 11-6.5, 11-6.6, 11-9.1, 11-9.1B, 11-14, 11-14.1,
11-30, 12-2, 12-3.2, 12-3.4, 12-3.5, 16-1, 17-1, 17-2,
26.5-1, 26.5-2, 26.5-3, 28-3, 29-1, any misdemeanor in
violation of any Section of Part E of Title III of the
Criminal Code of 1961 or the Criminal Code of 2012, or
subsection (a) of Section 17-32 of the Criminal Code of
1961 or the Criminal Code of 2012, or Section 5 or 5.2 of
the Cannabis Control Act, or a crime involving moral
turpitude under the laws of this State or any other state
which if committed in this State would be punishable as a
felony or a crime of moral turpitude, or any felony or
misdemeanor in violation of federal law or the law of any
state that is the equivalent of any of the offenses
specified therein. The Board may appoint investigators who
shall enforce the duties conferred upon the Board by this
Act.
For purposes of this paragraph e, a person is
considered to have been convicted of, found guilty of, or

entered a plea of guilty to, plea of nolo contendere to
regardless of whether the adjudication of guilt or
sentence is withheld or not entered thereon. This includes
sentences of supervision, conditional discharge, or first
offender probation, or any similar disposition provided
for by law.
f. To establish statewide standards for minimum
standards regarding regular mental health screenings for
probationary and permanent police officers, ensuring that
counseling sessions and screenings remain confidential.
g. To review and ensure all law enforcement officers
remain in compliance with this Act, and any administrative
rules adopted under this Act.
h. To suspend any certificate for a definite period,
limit or restrict any certificate, or revoke any
certificate.
i. The Board and the Panel shall have power to secure
by its subpoena and bring before it any person or entity in
this State and to take testimony either orally or by
deposition or both with the same fees and mileage and in
the same manner as prescribed by law in judicial
proceedings in civil cases in circuit courts of this
State. The Board and the Panel shall also have the power to
subpoena the production of documents, papers, files,
books, documents, and records, whether in physical or
electronic form, in support of the charges and for

defense, and in connection with a hearing or
investigation.
j. The Executive Director, the administrative law
judge designated by the Executive Director, and each
member of the Board and the Panel shall have the power to
administer oaths to witnesses at any hearing that the
Board is authorized to conduct under this Act and any
other oaths required or authorized to be administered by
the Board under this Act.
k. In case of the neglect or refusal of any person to
obey a subpoena issued by the Board and the Panel, any
circuit court, upon application of the Board and the
Panel, through the Illinois Attorney General, may order
such person to appear before the Board and the Panel give
testimony or produce evidence, and any failure to obey
such order is punishable by the court as a contempt
thereof. This order may be served by personal delivery, by
email, or by mail to the address of record or email address
of record.
l. The Board shall have the power to administer state
certification examinations. Any and all records related to
these examinations, including, but not limited to, test
questions, test formats, digital files, answer responses,
answer keys, and scoring information shall be exempt from
disclosure.
m. To make grants, subject to appropriation, to units

of local government and public institutions of higher
education for the purposes of hiring and retaining law
enforcement officers.
n. To make grants, subject to appropriation, to local
law enforcement agencies for costs associated with the
expansion and support of National Integrated Ballistic
Information Network (NIBIN) and other ballistic technology
equipment for ballistic testing.
(Source: P.A. 101-187, eff. 1-1-20; 101-652, Article 10,
Section 10-143, eff. 7-1-21; 101-652, Article 25, Section
25-40, eff. 1-1-22; 102-687, eff. 12-17-21; 102-694, eff.
1-7-22; 102-1115, eff. 1-9-23.)
Section 5-92. The Metropolitan Pier and Exposition
Authority Act is amended by changing Section 5 as follows:
(70 ILCS 210/5) (from Ch. 85, par. 1225)
Sec. 5. The Metropolitan Pier and Exposition Authority
shall also have the following rights and powers:
(a) To accept from Chicago Park Fair, a corporation,
an assignment of whatever sums of money it may have
received from the Fair and Exposition Fund, allocated by
the Department of Agriculture of the State of Illinois,
and Chicago Park Fair is hereby authorized to assign, set
over and transfer any of those funds to the Metropolitan
Pier and Exposition Authority. The Authority has the right

and power hereafter to receive sums as may be distributed
to it by the Department of Agriculture of the State of
Illinois from the Fair and Exposition Fund pursuant to the
provisions of Sections 5, 6i, and 28 of the State Finance
Act. All sums received by the Authority shall be held in
the sole custody of the secretary-treasurer of the
Metropolitan Pier and Exposition Board.
(b) To accept the assignment of, assume and execute
any contracts heretofore entered into by Chicago Park
Fair.
(c) To acquire, own, construct, equip, lease, operate
and maintain grounds, buildings and facilities to carry
out its corporate purposes and duties, and to carry out or
otherwise provide for the recreational, cultural,
commercial or residential development of Navy Pier, and to
fix and collect just, reasonable and nondiscriminatory
charges for the use thereof. The charges so collected
shall be made available to defray the reasonable expenses
of the Authority and to pay the principal of and the
interest upon any revenue bonds issued by the Authority.
The Authority shall be subject to and comply with the Lake
Michigan and Chicago Lakefront Protection Ordinance, the
Chicago Building Code, the Chicago Zoning Ordinance, and
all ordinances and regulations of the City of Chicago
contained in the following Titles of the Municipal Code of
Chicago: Businesses, Occupations and Consumer Protection;

Health and Safety; Fire Prevention; Public Peace, Morals
and Welfare; Utilities and Environmental Protection;
Streets, Public Ways, Parks, Airports and Harbors;
Electrical Equipment and Installation; Housing and
Economic Development (only Chapter 5-4 thereof); and
Revenue and Finance (only so far as such Title pertains to
the Authority's duty to collect taxes on behalf of the
City of Chicago).
(d) To enter into contracts treating in any manner
with the objects and purposes of this Act.
(e) To lease any buildings to the Adjutant General of
the State of Illinois for the use of the Illinois National
Guard or the Illinois Naval Militia.
(f) To exercise the right of eminent domain by
condemnation proceedings in the manner provided by the
Eminent Domain Act, including, with respect to Site B
only, the authority to exercise quick take condemnation by
immediate vesting of title under Article 20 of the Eminent
Domain Act, to acquire any privately owned real or
personal property and, with respect to Site B only, public
property used for rail transportation purposes (but no
such taking of such public property shall, in the
reasonable judgment of the owner, interfere with such rail
transportation) for the lawful purposes of the Authority
in Site A, at Navy Pier, and at Site B. Just compensation
for property taken or acquired under this paragraph shall

be paid in money or, notwithstanding any other provision
of this Act and with the agreement of the owner of the
property to be taken or acquired, the Authority may convey
substitute property or interests in property or enter into
agreements with the property owner, including leases,
licenses, or concessions, with respect to any property
owned by the Authority, or may provide for other lawful
forms of just compensation to the owner. Any property
acquired in condemnation proceedings shall be used only as
provided in this Act. Except as otherwise provided by law,
the City of Chicago shall have a right of first refusal
prior to any sale of any such property by the Authority to
a third party other than substitute property. The
Authority shall develop and implement a relocation plan
for businesses displaced as a result of the Authority's
acquisition of property. The relocation plan shall be
substantially similar to provisions of the Uniform
Relocation Assistance and Real Property Acquisition Act
and regulations promulgated under that Act relating to
assistance to displaced businesses. To implement the
relocation plan the Authority may acquire property by
purchase or gift or may exercise the powers authorized in
this subsection (f), except the immediate vesting of title
under Article 20 of the Eminent Domain Act, to acquire
substitute private property within one mile of Site B for
the benefit of displaced businesses located on property

being acquired by the Authority. However, no such
substitute property may be acquired by the Authority
unless the mayor of the municipality in which the property
is located certifies in writing that the acquisition is
consistent with the municipality's land use and economic
development policies and goals. The acquisition of
substitute property is declared to be for public use. In
exercising the powers authorized in this subsection (f),
the Authority shall use its best efforts to relocate
businesses within the area of McCormick Place or, failing
that, within the City of Chicago.
(g) To enter into contracts relating to construction
projects which provide for the delivery by the contractor
of a completed project, structure, improvement, or
specific portion thereof, for a fixed maximum price, which
contract may provide that the delivery of the project,
structure, improvement, or specific portion thereof, for
the fixed maximum price is insured or guaranteed by a
third party capable of completing the construction.
(h) To enter into agreements with any person with
respect to the use and occupancy of the grounds,
buildings, and facilities of the Authority, including
concession, license, and lease agreements on terms and
conditions as the Authority determines. Notwithstanding
Section 24, agreements with respect to the use and
occupancy of the grounds, buildings, and facilities of the

Authority for a term of more than one year shall be entered
into in accordance with the procurement process provided
for in Section 25.1.
(i) To enter into agreements with any person with
respect to the operation and management of the grounds,
buildings, and facilities of the Authority or the
provision of goods and services on terms and conditions as
the Authority determines.
(j) After conducting the procurement process provided
for in Section 25.1, to enter into one or more contracts to
provide for the design and construction of all or part of
the Authority's Expansion Project grounds, buildings, and
facilities. Any contract for design and construction of
the Expansion Project shall be in the form authorized by
subsection (g), shall be for a fixed maximum price not in
excess of the funds that are authorized to be made
available for those purposes during the term of the
contract, and shall be entered into before commencement of
construction.
(k) To enter into agreements, including project
agreements with labor unions, that the Authority deems
necessary to complete the Expansion Project or any other
construction or improvement project in the most timely and
efficient manner and without strikes, picketing, or other
actions that might cause disruption or delay and thereby
add to the cost of the project.

(l) To provide incentives to organizations and
entities that agree to make use of the grounds, buildings,
and facilities of the Authority for conventions, meetings,
or trade shows. The incentives may take the form of
discounts from regular fees charged by the Authority,
subsidies for or assumption of the costs incurred with
respect to the convention, meeting, or trade show, or
other inducements. The Authority shall award incentives to
attract or retain conventions, meetings, and trade shows
under the terms set forth in this subsection (l) from
amounts appropriated to the Authority from the
Metropolitan Pier and Exposition Authority Incentive Fund
for this purpose.
No later than May 15 of each year, the Chief Executive
Officer of the Metropolitan Pier and Exposition Authority
shall certify to the State Comptroller and the State
Treasurer the amounts of incentive grant funds used,
including incentive grant funds used for future events
under the provisions of this Section, during the current
fiscal year to provide incentives for conventions,
meetings, or trade shows that:
(i) have been approved by the Authority, in
consultation with an organization meeting the
qualifications set out in Section 5.6 of this Act,
provided the Authority has entered into a marketing
agreement with such an organization,

(ii)(A) for fiscal years prior to 2022 and after
2024, demonstrate registered attendance (or projected
attendance for future events) in excess of 5,000
individuals or in excess of 10,000 individuals, as
appropriate;
(B) for fiscal years 2022 through 2024,
demonstrate registered attendance (or projected
attendance for future events) in excess of 3,000
individuals or in excess of 5,000 individuals, as
appropriate; or
(C) for fiscal years 2022 and 2023, regardless of
registered attendance, demonstrate incurrence of costs
associated with mitigation of COVID-19, including, but
not limited to, costs for testing and screening,
contact tracing and notification, personal protective
equipment, and other physical and organizational
costs, and
(iii) in the case of subparagraphs (A) and (B) of
paragraph (ii), but for the incentive, would not have
used (or, in the case of a future event, committed to
use) the facilities of the Authority for the
convention, meeting, or trade show. The State
Comptroller may request that the Auditor General
conduct an audit of the accuracy of the certification.
If the State Comptroller determines by this process of
certification that incentive funds, in whole or in

part, were disbursed by the Authority by means other
than in accordance with the standards of this
subsection (l), then any amount transferred to the
Metropolitan Pier and Exposition Authority Incentive
Fund shall be reduced during the next subsequent
transfer in direct proportion to that amount
determined to be in violation of the terms set forth in
this subsection (l).
On July 15, 2012, the Comptroller shall order
transferred, and the Treasurer shall transfer, into the
Metropolitan Pier and Exposition Authority Incentive Fund
from the General Revenue Fund the sum of $7,500,000 plus
an amount equal to the incentive grant funds certified by
the Chief Executive Officer as having been lawfully paid
under the provisions of this Section in the previous 2
fiscal years that have not otherwise been transferred into
the Metropolitan Pier and Exposition Authority Incentive
Fund, provided that transfers in excess of $15,000,000
shall not be made in any fiscal year.
On July 15, 2013, the Comptroller shall order
transferred, and the Treasurer shall transfer, into the
Metropolitan Pier and Exposition Authority Incentive Fund
from the General Revenue Fund the sum of $7,500,000 plus
an amount equal to the incentive grant funds certified by
the Chief Executive Officer as having been lawfully paid
under the provisions of this Section in the previous

fiscal year that have not otherwise been transferred into
the Metropolitan Pier and Exposition Authority Incentive
Fund, provided that transfers in excess of $15,000,000
shall not be made in any fiscal year.
On July 15, 2014, and every year thereafter, the
Comptroller shall order transferred, and the Treasurer
shall transfer, into the Metropolitan Pier and Exposition
Authority Incentive Fund from the General Revenue Fund an
amount equal to the incentive grant funds certified by the
Chief Executive Officer as (i) having been lawfully paid
under the provisions of this Section in the previous
fiscal year or incurred by the Authority for a future
event under the provisions of this Section and (ii) that
have not otherwise having been been transferred into the
Metropolitan Pier and Exposition Authority Incentive Fund,
provided that (1) no transfers with respect to any
previous fiscal year shall be made after the transfer has
been made with respect to the 2017 fiscal year until the
transfer that is made for the 2022 fiscal year and
thereafter, and no transfers with respect to any previous
fiscal year shall be made after the transfer has been made
with respect to the 2026 fiscal year, and (2) transfers in
excess of $15,000,000 shall not be made in any fiscal
year.
After a transfer has been made under this subsection
(l), the Chief Executive Officer shall file a request for

payment with the Comptroller evidencing that the incentive
grants have been made and the Comptroller shall thereafter
order paid, and the Treasurer shall pay, the requested
amounts to the Metropolitan Pier and Exposition Authority.
Excluding any amounts related to the payment of costs
associated with the mitigation of COVID-19 in accordance
with this subsection (l), in no case shall more than
$5,000,000 be used in any one year by the Authority for
incentives granted to conventions, meetings, or trade
shows with a registered attendance (or projected
attendance for future events) of (1) more than 5,000 and
less than 10,000 prior to the 2022 fiscal year and after
the 2024 fiscal year and (2) more than 3,000 and less than
5,000 for fiscal years 2022 through 2024. Amounts in the
Metropolitan Pier and Exposition Authority Incentive Fund
shall only be used by the Authority for incentives paid to
attract or retain conventions, meetings, and trade shows
as provided in this subsection (l).
"Future event" means a convention, meeting, or trade show
that executed an agreement during the fiscal year to use the
facilities of the Authority after fiscal year 2026; provided
that the agreement is entered into with the Authority or with
an organization that meets the qualifications set out in
Section 5.6 of this Act and that has entered into a marketing
agreement with the Authority.
(l-5) The Village of Rosemont shall provide incentives

from amounts transferred into the Convention Center
Support Fund to retain and attract conventions, meetings,
or trade shows to the Donald E. Stephens Convention Center
under the terms set forth in this subsection (l-5).
No later than May 15 of each year, the Mayor of the
Village of Rosemont or his or her designee shall certify
to the State Comptroller and the State Treasurer the
amounts of incentive grant funds used during the previous
fiscal year to provide incentives for conventions,
meetings, or trade shows that (1) have been approved by
the Village, (2) demonstrate registered attendance in
excess of 5,000 individuals, and (3) but for the
incentive, would not have used the Donald E. Stephens
Convention Center facilities for the convention, meeting,
or trade show. The State Comptroller may request that the
Auditor General conduct an audit of the accuracy of the
certification.
If the State Comptroller determines by this process of
certification that incentive funds, in whole or in part,
were disbursed by the Village by means other than in
accordance with the standards of this subsection (l-5),
then the amount transferred to the Convention Center
Support Fund shall be reduced during the next subsequent
transfer in direct proportion to that amount determined to
be in violation of the terms set forth in this subsection
(l-5).

On July 15, 2012, and each year thereafter, the
Comptroller shall order transferred, and the Treasurer
shall transfer, into the Convention Center Support Fund
from the General Revenue Fund the amount of $5,000,000 for
(i) incentives to attract large conventions, meetings, and
trade shows to the Donald E. Stephens Convention Center,
and (ii) to be used by the Village of Rosemont for the
repair, maintenance, and improvement of the Donald E.
Stephens Convention Center and for debt service on debt
instruments issued for those purposes by the village. No
later than 30 days after the transfer, the Comptroller
shall order paid, and the Treasurer shall pay, to the
Village of Rosemont the amounts transferred.
(m) To enter into contracts with any person conveying
the naming rights or other intellectual property rights
with respect to the grounds, buildings, and facilities of
the Authority.
(n) To enter into grant agreements with the Chicago
Convention and Tourism Bureau providing for the marketing
of the convention facilities to large and small
conventions, meetings, and trade shows and the promotion
of the travel industry in the City of Chicago, provided
such agreements meet the requirements of Section 5.6 of
this Act. Receipts of the Authority from the increase in
the airport departure tax authorized in subsection (f) of
Section 13 of this Act by Public Act 96-898 and, subject to

appropriation to the Authority, funds deposited in the
Chicago Travel Industry Promotion Fund pursuant to Section
6 of the Hotel Operators' Occupation Tax Act shall be
granted to the Bureau for such purposes.
For Fiscal Year 2023 only, the Department of Commerce
and Economic Opportunity shall enter into the grant
agreements described in this subsection in place of the
Authority. The grant agreements entered into by the
Department and the Bureau under this subsection are not
subject to the matching funds requirements or the other
terms and conditions of Section 605-705 of the Department
of Commerce and Economic Opportunity Law of the Civil
Administrative Code of Illinois. Subject to appropriation,
funds transferred into the Chicago Travel Industry
Promotion Fund pursuant to subsection (f) of Section
6z-121 of the State Finance Act shall be granted to the
Bureau for the purposes described in this subsection. The
Department shall have authority to make expenditures from
the Chicago Travel Industry Promotion Fund solely for the
purpose of providing grants to the Bureau.
(Source: P.A. 102-16, eff. 6-17-21; 102-699, eff. 4-19-22.)
Section 5-95. The School Code is amended by adding
Sections 2-3.196 and 2-3.197 and by changing Sections 2-3.186,
10-22.36, 18-8.15, and 27-23.1 as follows:

(105 ILCS 5/2-3.186)
Sec. 2-3.186. Freedom Schools; grant program.
(a) The General Assembly recognizes and values the
contributions that Freedom Schools make to enhance the lives
of Black students. The General Assembly makes all of the
following findings:
(1) The fundamental goal of the Freedom Schools of the
1960s was to provide quality education for all students,
to motivate active civic engagement, and to empower
disenfranchised communities. The renowned and progressive
curriculum of Freedom Schools allowed students of all ages
to experience a new and liberating form of education that
directly related to the imperatives of their lives, their
communities, and the Freedom Movement.
(2) Freedom Schools continue to demonstrate the proven
benefits of critical civic engagement and
intergenerational effects by providing historically
disadvantaged students, including African American
students and other students of color, with quality
instruction that fosters student confidence, critical
thinking, and social and emotional development.
(3) Freedom Schools offer culturally relevant learning
opportunities with the academic and social supports that
Black children need by utilizing quality teaching,
challenging and engaging curricula, wrap-around supports,
a positive school climate, and strong ties to family and

community. Freedom Schools have a clear focus on results.
(4) Public schools serve a foundational role in the
education of over 2,000,000 students in this State.
(b) The State Board of Education shall establish a Freedom
School network to supplement the learning taking place in
public schools by awarding one or more grants as set forth in
subsection (e) to create Freedom Schools creating a 6-week
summer program with an organization with a mission to improve
the odds for children in poverty by that operates Freedom
Schools in multiple states using a research-based and
multicultural curriculum for disenfranchised communities most
affected by the opportunity gap and learning loss caused by
the pandemic, and by expanding the teaching of African
American history, developing leadership skills, and providing
an understanding of the tenets of the civil rights movement.
The teachers in Freedom Schools must be from the local
community, with an emphasis on historically disadvantaged
youth, including African American students and other students
of color, so that (i) these individuals have access to summer
jobs and teaching experiences that serve as a long-term
pipeline to educational careers and the hiring of minority
educators in public schools, (ii) these individuals are
elevated as content experts and community leaders, and (iii)
Freedom School students have access to both mentorship and
equitable educational resources.
(c) A Freedom School shall intentionally and imaginatively

implement strategies that focus on all of the following:
(1) Racial justice and equity.
(2) Transparency and building trusting relationships.
(3) Self-determination and governance.
(4) Building on community strengths and community
wisdom.
(5) Utilizing current data, best practices, and
evidence.
(6) Shared leadership and collaboration.
(7) A reflective learning culture.
(8) A whole-child approach to education.
(9) Literacy.
(d) The State Board of Education, in the establishment of
Freedom Schools, shall strive for authentic parent and
community engagement during the development of Freedom Schools
and their curriculum. Authentic parent and community
engagement includes all of the following:
(1) A shared responsibility that values equal
partnerships between families and professionals.
(2) Ensuring that students and families who are
directly impacted by Freedom School policies and practices
are the decision-makers in the creation, design,
implementation, and assessment of those policies and
practices.
(3) Genuine respect for the culture and diversity of
families.

(4) Relationships that center around the goal of
supporting family well-being and children's development
and learning.
(e) Subject to appropriation, the State Board of Education
shall establish and implement a grant program to provide
grants to public schools, public community colleges, and
not-for-profit, community-based organizations to facilitate
improved educational outcomes for historically disadvantaged
students, including African American students and other
students of color in grades pre-kindergarten through 12 in
alignment with the integrity and practices of the Freedom
School model established during the civil rights movement.
Grant recipients under the program may include, but are not
limited to, entities that work with the Children's Defense
Fund or offer established programs with proven results and
outcomes. The State Board of Education shall award grants to
eligible entities that demonstrate a likelihood of reasonable
success in achieving the goals identified in the grant
application, including, but not limited to, all of the
following:
(1) Engaging, culturally relevant, and challenging
curricula.
(2) High-quality teaching.
(3) Wrap-around supports and opportunities.
(4) Positive discipline practices, such as restorative
justice.

(5) Inclusive leadership.
(f) The Freedom Schools Fund is created as a special fund
in the State treasury. The Fund shall consist of
appropriations from the General Revenue Fund, grant funds from
the federal government, and donations from educational and
private foundations. All money in the Fund shall be used,
subject to appropriation, by the State Board of Education for
the purposes of this Section and to support related
activities.
(g) The State Board of Education may adopt any rules
necessary to implement this Section.
(Source: P.A. 101-654, eff. 3-8-21; 102-209, eff. 11-30-21
(See Section 5 of P.A. 102-671 for effective date of P.A.
102-209).)
(105 ILCS 5/2-3.196 new)
Sec. 2-3.196. Teacher Vacancy Grant Pilot Program.
(a) Subject to appropriation, beginning in Fiscal Year
2024, the State Board of Education shall administer a 3-year
Teacher Vacancy Grant Pilot Program for the allocation of
formula grant funds to school districts to support the
reduction of unfilled teaching positions throughout the State.
The State Board shall identify which districts are eligible to
apply for a 3-year grant under this Section by reviewing the
State Board's Fiscal Year 2023 annual unfilled teaching
positions report to determine which districts designated as

Tier 1, Tier 2, and Tier 3 under Section 18-8.15 have the
greatest need for funds. Based on the National Center for
Education Statistics locale classifications, 60% of eligible
districts shall be rural districts and 40% of eligible
districts shall be urban districts. Continued funding for the
grant in Fiscal Year 2025 and Fiscal Year 2026 is subject to
appropriation. The State Board shall post, on its website,
information about the grant program and the list of identified
districts that are eligible to apply for a grant under this
subsection.
(b) A school district that is determined to be eligible
for a grant under subsection (a) and that chooses to
participate in the program must submit an application to the
State Board that describes the relevant context for the need
for teacher vacancy support, suspected causes of teacher
vacancies in the district, and the district's plan in
utilizing grant funds to reduce unfilled teaching positions
throughout the district. If an eligible school district
chooses not to participate in the program, the State Board
shall identify a potential replacement district by using the
same methodology described in subsection (a).
(c) Grant funds awarded under this Section may be used for
financial incentives to support the recruitment and hiring of
teachers, programs and incentives to strengthen teacher
pipelines, or investments to sustain teachers and reduce
attrition among teachers. Grant funds shall be used only for

the purposes outlined in the district's application to the
State Board to reduce unfilled teaching positions. Grant funds
shall not be used for any purposes not approved by the State
Board.
(d) A school district that receives grant funds under this
Section shall submit an annual report to the State Board that
includes, but is not limited to, a summary of all grant-funded
activities implemented to reduce unfilled teaching positions,
progress towards reducing unfilled teaching positions, the
number of unfilled teaching positions in the district in the
preceding fiscal year, the number of new teachers hired during
the program, the teacher attrition rate, the number of
individuals participating in any programs designed to reduce
attrition, the number of teachers retained using support of
the grant funds, participation in any strategic pathway
programs created under the program, and the number of and
participation in any new pathways into teaching positions
created under the program.
(e) No later than March 1, 2027, the State Board shall
submit a report to the Governor and the General Assembly on the
efficacy of the pilot program that includes a summary of the
information received under subsection (d) and an overview of
its activities to support grantees.
(105 ILCS 5/2-3.197 new)
Sec. 2-3.197. Imagination Library of Illinois; grant

program. To promote the development of a comprehensive
statewide initiative for encouraging preschool age children to
develop a love of reading and learning, the State Board of
Education is authorized to develop, fund, support, promote,
and operate the Imagination Library of Illinois Program, which
is hereby established. For purposes of this Section, "State
program" means the Imagination Library of Illinois Program.
(a) State program funds shall be used to provide, through
Dolly Parton's Imagination Library, one age-appropriate book,
per month, to each registered child from birth to age 5 in
participating counties. Books shall be sent monthly to each
registered child's home at no cost to families. Subject to an
annual appropriation, the State Board of Education shall
contribute the State's matching funds per the cost-sharing
framework established by Dolly Parton's Imagination Library
for the State program. The State program shall contribute the
50% match of funds required of local programs participating in
Dolly Parton's Imagination Library. Local program partners
shall match the State program funds to provide the remaining
50% match of funds required by Dolly Parton's Imagination
Library.
(1) The Imagination Library of Illinois Fund is hereby
created as a special fund in the State Treasury. The State
Board of Education may accept gifts, grants, awards,
donations, matching contributions, appropriations,
interest income, public or private bequests, and cost

sharings from any individuals, businesses, governments, or
other third-party sources, and any federal funds. All
moneys received under this Section shall be deposited into
the Imagination Library of Illinois Fund. Any moneys that
are unobligated or unexpended at the end of a fiscal year
shall remain in the Imagination Library of Illinois Fund,
shall not lapse into the General Revenue Fund, and shall
be available to the Board for expenditure in the next
fiscal year, subject to appropriation. Notwithstanding any
other law to the contrary, this Fund is not subject to
sweeps, administrative chargebacks, or any other fiscal or
budgetary maneuver that in any way would transfer any
amount from this Fund into any other fund of the State.
(2) Moneys received under this Section are subject to
appropriation by the General Assembly and may only be
expended for purposes consistent with the conditions under
which the moneys were received, including, but not limited
to, the following:
(i) Moneys in the Fund shall be used to provide
age-appropriate books on a monthly basis, at home, to
each child registered in the Imagination Library of
Illinois Program, from birth through their fifth
birthday, at no cost to families, through Dolly
Parton's Imagination Library.
(ii) Subject to availability, moneys in the Fund
shall be allocated to qualified local entities that

provide a dollar-for-dollar match for the program. As
used in this Section, "qualified local entity" means
any existing or new local Dolly Parton's Imagination
Library affiliate.
(iii) Moneys in the Fund may be used by the State
Board of Education to pay for administrative expenses
of the State program, including associated operating
expenses of the State Board of Education or any
nonprofit entity that coordinates the State program
pursuant to subsection (b).
(b) The State Board of Education shall coordinate with a
nonprofit entity qualified under Section 501(c)(3) of the
Internal Revenue Code to operate the State program. That
organization must be organized solely to promote and encourage
reading by the children of the State, for the purpose of
implementing this Section.
(c) The State Board of Education shall provide oversight
of the nonprofit entity that operates the State program
pursuant to subsection (b) to ensure the nonprofit entity does
all of the following:
(1) Promotes the statewide development of local Dolly
Parton's Imagination Library programs.
(2) Advances and strengthens local Dolly Parton's
Imagination Library programs with the goal of increasing
enrollment.
(3) Develops community engagement.

(4) Develops, promotes, and coordinates a public
awareness campaign to make donors aware of the opportunity
to donate to the affiliate programs and make the public
aware of the opportunity to register eligible children to
receive books through the program.
(5) Administers the local match requirement and
coordinates the collection and remittance of local program
costs for books and mailing.
(6) Develops statewide marketing and communication
plans.
(7) Solicits donations, gifts, and other funding from
statewide partners to financially support local Dolly
Parton's Imagination Library programs.
(8) Identifies and applies for available grant awards.
(d) The State Board of Education shall make publicly
available on an annual basis information regarding the number
of local programs that exist, where the local programs are
located, the number of children that are enrolled in the
program, the number of books that have been provided, and
those entities or organizations that serve as local partners.
(e) The State Board of Education may adopt rules as may be
needed for the administration of the Imagination Library of
Illinois Program.
(105 ILCS 5/10-22.36) (from Ch. 122, par. 10-22.36)
Sec. 10-22.36. Buildings for school purposes.

(a) To build or purchase a building for school classroom
or instructional purposes upon the approval of a majority of
the voters upon the proposition at a referendum held for such
purpose or in accordance with Section 17-2.11, 19-3.5, or
19-3.10. The board may initiate such referendum by resolution.
The board shall certify the resolution and proposition to the
proper election authority for submission in accordance with
the general election law.
The questions of building one or more new buildings for
school purposes or office facilities, and issuing bonds for
the purpose of borrowing money to purchase one or more
buildings or sites for such buildings or office sites, to
build one or more new buildings for school purposes or office
facilities or to make additions and improvements to existing
school buildings, may be combined into one or more
propositions on the ballot.
Before erecting, or purchasing or remodeling such a
building the board shall submit the plans and specifications
respecting heating, ventilating, lighting, seating, water
supply, toilets and safety against fire to the regional
superintendent of schools having supervision and control over
the district, for approval in accordance with Section 2-3.12.
Notwithstanding any of the foregoing, no referendum shall
be required if the purchase, construction, or building of any
such building (1) occurs while the building is being leased by
the school district or (2) is paid with (A) funds derived from

the sale or disposition of other buildings, land, or
structures of the school district or (B) funds received (i) as
a grant under the School Construction Law or (ii) as gifts or
donations, provided that no funds to purchase, construct, or
build such building, other than lease payments, are derived
from the district's bonded indebtedness or the tax levy of the
district.
Notwithstanding any of the foregoing, no referendum shall
be required if the purchase, construction, or building of any
such building is paid with funds received from the County
School Facility and Resources Occupation Tax Law under Section
5-1006.7 of the Counties Code or from the proceeds of bonds or
other debt obligations secured by revenues obtained from that
Law.
Notwithstanding any of the foregoing, for Decatur School
District Number 61, no referendum shall be required if at
least 50% of the cost of the purchase, construction, or
building of any such building is paid, or will be paid, with
funds received or expected to be received as part of, or
otherwise derived from, any COVID-19 pandemic relief program
or funding source, including, but not limited to, Elementary
and Secondary School Emergency Relief Fund grant proceeds.
(b) Notwithstanding the provisions of subsection (a), for
any school district: (i) that is a tier 1 school, (ii) that has
a population of less than 50,000 inhabitants, (iii) whose
student population is between 5,800 and 6,300, (iv) in which

57% to 62% of students are low-income, and (v) whose average
district spending is between $10,000 to $12,000 per pupil,
until July 1, 2025, no referendum shall be required if at least
50% of the cost of the purchase, construction, or building of
any such building is paid, or will be paid, with funds received
or expected to be received as part of, or otherwise derived
from, the federal Consolidated Appropriations Act and the
federal American Rescue Plan Act of 2021.
For this subsection (b), the school board must hold at
least 2 public hearings, the sole purpose of which shall be to
discuss the decision to construct a school building and to
receive input from the community. The notice of each public
hearing that sets forth the time, date, place, and name or
description of the school building that the school board is
considering constructing must be provided at least 10 days
prior to the hearing by publication on the school board's
Internet website.
(c) Notwithstanding the provisions of subsection (a) and
(b), for Cahokia Community Unit School District 187, no
referendum shall be required for the lease of any building for
school or educational purposes if the cost is paid or will be
paid with funds available at the time of the lease in the
district's existing fund balances to fund the lease of a
building during the 2023-2024 or 2024-2025 school year.
For the purposes of this subsection (c), the school board
must hold at least 2 public hearings, the sole purpose of which

shall be to discuss the decision to lease a school building and
to receive input from the community. The notice of each public
hearing that sets forth the time, date, place, and name or
description of the school building that the school board is
considering leasing must be provided at least 10 days prior to
the hearing by publication on the school district's website.
(Source: P.A. 101-455, eff. 8-23-19; 102-16, eff. 6-17-21;
102-699, eff. 7-1-22.)
(105 ILCS 5/18-8.15)
Sec. 18-8.15. Evidence-Based Funding for student success
for the 2017-2018 and subsequent school years.
(a) General provisions.
(1) The purpose of this Section is to ensure that, by
June 30, 2027 and beyond, this State has a kindergarten
through grade 12 public education system with the capacity
to ensure the educational development of all persons to
the limits of their capacities in accordance with Section
1 of Article X of the Constitution of the State of
Illinois. To accomplish that objective, this Section
creates a method of funding public education that is
evidence-based; is sufficient to ensure every student
receives a meaningful opportunity to learn irrespective of
race, ethnicity, sexual orientation, gender, or
community-income level; and is sustainable and
predictable. When fully funded under this Section, every

school shall have the resources, based on what the
evidence indicates is needed, to:
(A) provide all students with a high quality
education that offers the academic, enrichment, social
and emotional support, technical, and career-focused
programs that will allow them to become competitive
workers, responsible parents, productive citizens of
this State, and active members of our national
democracy;
(B) ensure all students receive the education they
need to graduate from high school with the skills
required to pursue post-secondary education and
training for a rewarding career;
(C) reduce, with a goal of eliminating, the
achievement gap between at-risk and non-at-risk
students by raising the performance of at-risk
students and not by reducing standards; and
(D) ensure this State satisfies its obligation to
assume the primary responsibility to fund public
education and simultaneously relieve the
disproportionate burden placed on local property taxes
to fund schools.
(2) The Evidence-Based Funding formula under this
Section shall be applied to all Organizational Units in
this State. The Evidence-Based Funding formula outlined in
this Act is based on the formula outlined in Senate Bill 1

of the 100th General Assembly, as passed by both
legislative chambers. As further defined and described in
this Section, there are 4 major components of the
Evidence-Based Funding model:
(A) First, the model calculates a unique Adequacy
Target for each Organizational Unit in this State that
considers the costs to implement research-based
activities, the unit's student demographics, and
regional wage differences.
(B) Second, the model calculates each
Organizational Unit's Local Capacity, or the amount
each Organizational Unit is assumed to contribute
toward its Adequacy Target from local resources.
(C) Third, the model calculates how much funding
the State currently contributes to the Organizational
Unit and adds that to the unit's Local Capacity to
determine the unit's overall current adequacy of
funding.
(D) Finally, the model's distribution method
allocates new State funding to those Organizational
Units that are least well-funded, considering both
Local Capacity and State funding, in relation to their
Adequacy Target.
(3) An Organizational Unit receiving any funding under
this Section may apply those funds to any fund so received
for which that Organizational Unit is authorized to make

expenditures by law.
(4) As used in this Section, the following terms shall
have the meanings ascribed in this paragraph (4):
"Adequacy Target" is defined in paragraph (1) of
subsection (b) of this Section.
"Adjusted EAV" is defined in paragraph (4) of
subsection (d) of this Section.
"Adjusted Local Capacity Target" is defined in
paragraph (3) of subsection (c) of this Section.
"Adjusted Operating Tax Rate" means a tax rate for all
Organizational Units, for which the State Superintendent
shall calculate and subtract for the Operating Tax Rate a
transportation rate based on total expenses for
transportation services under this Code, as reported on
the most recent Annual Financial Report in Pupil
Transportation Services, function 2550 in both the
Education and Transportation funds and functions 4110 and
4120 in the Transportation fund, less any corresponding
fiscal year State of Illinois scheduled payments excluding
net adjustments for prior years for regular, vocational,
or special education transportation reimbursement pursuant
to Section 29-5 or subsection (b) of Section 14-13.01 of
this Code divided by the Adjusted EAV. If an
Organizational Unit's corresponding fiscal year State of
Illinois scheduled payments excluding net adjustments for
prior years for regular, vocational, or special education

transportation reimbursement pursuant to Section 29-5 or
subsection (b) of Section 14-13.01 of this Code exceed the
total transportation expenses, as defined in this
paragraph, no transportation rate shall be subtracted from
the Operating Tax Rate.
"Allocation Rate" is defined in paragraph (3) of
subsection (g) of this Section.
"Alternative School" means a public school that is
created and operated by a regional superintendent of
schools and approved by the State Board.
"Applicable Tax Rate" is defined in paragraph (1) of
subsection (d) of this Section.
"Assessment" means any of those benchmark, progress
monitoring, formative, diagnostic, and other assessments,
in addition to the State accountability assessment, that
assist teachers' needs in understanding the skills and
meeting the needs of the students they serve.
"Assistant principal" means a school administrator
duly endorsed to be employed as an assistant principal in
this State.
"At-risk student" means a student who is at risk of
not meeting the Illinois Learning Standards or not
graduating from elementary or high school and who
demonstrates a need for vocational support or social
services beyond that provided by the regular school
program. All students included in an Organizational Unit's

Low-Income Count, as well as all English learner and
disabled students attending the Organizational Unit, shall
be considered at-risk students under this Section.
"Average Student Enrollment" or "ASE" for fiscal year
2018 means, for an Organizational Unit, the greater of the
average number of students (grades K through 12) reported
to the State Board as enrolled in the Organizational Unit
on October 1 in the immediately preceding school year,
plus the pre-kindergarten students who receive special
education services of 2 or more hours a day as reported to
the State Board on December 1 in the immediately preceding
school year, or the average number of students (grades K
through 12) reported to the State Board as enrolled in the
Organizational Unit on October 1, plus the
pre-kindergarten students who receive special education
services of 2 or more hours a day as reported to the State
Board on December 1, for each of the immediately preceding
3 school years. For fiscal year 2019 and each subsequent
fiscal year, "Average Student Enrollment" or "ASE" means,
for an Organizational Unit, the greater of the average
number of students (grades K through 12) reported to the
State Board as enrolled in the Organizational Unit on
October 1 and March 1 in the immediately preceding school
year, plus the pre-kindergarten students who receive
special education services as reported to the State Board
on October 1 and March 1 in the immediately preceding

school year, or the average number of students (grades K
through 12) reported to the State Board as enrolled in the
Organizational Unit on October 1 and March 1, plus the
pre-kindergarten students who receive special education
services as reported to the State Board on October 1 and
March 1, for each of the immediately preceding 3 school
years. For the purposes of this definition, "enrolled in
the Organizational Unit" means the number of students
reported to the State Board who are enrolled in schools
within the Organizational Unit that the student attends or
would attend if not placed or transferred to another
school or program to receive needed services. For the
purposes of calculating "ASE", all students, grades K
through 12, excluding those attending kindergarten for a
half day and students attending an alternative education
program operated by a regional office of education or
intermediate service center, shall be counted as 1.0. All
students attending kindergarten for a half day shall be
counted as 0.5, unless in 2017 by June 15 or by March 1 in
subsequent years, the school district reports to the State
Board of Education the intent to implement full-day
kindergarten district-wide for all students, then all
students attending kindergarten shall be counted as 1.0.
Special education pre-kindergarten students shall be
counted as 0.5 each. If the State Board does not collect or
has not collected both an October 1 and March 1 enrollment

count by grade or a December 1 collection of special
education pre-kindergarten students as of August 31, 2017
(the effective date of Public Act 100-465), it shall
establish such collection for all future years. For any
year in which a count by grade level was collected only
once, that count shall be used as the single count
available for computing a 3-year average ASE. Funding for
programs operated by a regional office of education or an
intermediate service center must be calculated using the
Evidence-Based Funding formula under this Section for the
2019-2020 school year and each subsequent school year
until separate adequacy formulas are developed and adopted
for each type of program. ASE for a program operated by a
regional office of education or an intermediate service
center must be determined by the March 1 enrollment for
the program. For the 2019-2020 school year, the ASE used
in the calculation must be the first-year ASE and, in that
year only, the assignment of students served by a regional
office of education or intermediate service center shall
not result in a reduction of the March enrollment for any
school district. For the 2020-2021 school year, the ASE
must be the greater of the current-year ASE or the 2-year
average ASE. Beginning with the 2021-2022 school year, the
ASE must be the greater of the current-year ASE or the
3-year average ASE. School districts shall submit the data
for the ASE calculation to the State Board within 45 days

of the dates required in this Section for submission of
enrollment data in order for it to be included in the ASE
calculation. For fiscal year 2018 only, the ASE
calculation shall include only enrollment taken on October
1. In recognition of the impact of COVID-19, the
definition of "Average Student Enrollment" or "ASE" shall
be adjusted for calculations under this Section for fiscal
years 2022 through 2024. For fiscal years 2022 through
2024, the enrollment used in the calculation of ASE
representing the 2020-2021 school year shall be the
greater of the enrollment for the 2020-2021 school year or
the 2019-2020 school year.
"Base Funding Guarantee" is defined in paragraph (10)
of subsection (g) of this Section.
"Base Funding Minimum" is defined in subsection (e) of
this Section.
"Base Tax Year" means the property tax levy year used
to calculate the Budget Year allocation of primary State
aid.
"Base Tax Year's Extension" means the product of the
equalized assessed valuation utilized by the county clerk
in the Base Tax Year multiplied by the limiting rate as
calculated by the county clerk and defined in PTELL.
"Bilingual Education Allocation" means the amount of
an Organizational Unit's final Adequacy Target
attributable to bilingual education divided by the

Organizational Unit's final Adequacy Target, the product
of which shall be multiplied by the amount of new funding
received pursuant to this Section. An Organizational
Unit's final Adequacy Target attributable to bilingual
education shall include all additional investments in
English learner students' adequacy elements.
"Budget Year" means the school year for which primary
State aid is calculated and awarded under this Section.
"Central office" means individual administrators and
support service personnel charged with managing the
instructional programs, business and operations, and
security of the Organizational Unit.
"Comparable Wage Index" or "CWI" means a regional cost
differentiation metric that measures systemic, regional
variations in the salaries of college graduates who are
not educators. The CWI utilized for this Section shall,
for the first 3 years of Evidence-Based Funding
implementation, be the CWI initially developed by the
National Center for Education Statistics, as most recently
updated by Texas A & M University. In the fourth and
subsequent years of Evidence-Based Funding implementation,
the State Superintendent shall re-determine the CWI using
a similar methodology to that identified in the Texas A & M
University study, with adjustments made no less frequently
than once every 5 years.
"Computer technology and equipment" means computers

servers, notebooks, network equipment, copiers, printers,
instructional software, security software, curriculum
management courseware, and other similar materials and
equipment.
"Computer technology and equipment investment
allocation" means the final Adequacy Target amount of an
Organizational Unit assigned to Tier 1 or Tier 2 in the
prior school year attributable to the additional $285.50
per student computer technology and equipment investment
grant divided by the Organizational Unit's final Adequacy
Target, the result of which shall be multiplied by the
amount of new funding received pursuant to this Section.
An Organizational Unit assigned to a Tier 1 or Tier 2 final
Adequacy Target attributable to the received computer
technology and equipment investment grant shall include
all additional investments in computer technology and
equipment adequacy elements.
"Core subject" means mathematics; science; reading,
English, writing, and language arts; history and social
studies; world languages; and subjects taught as Advanced
Placement in high schools.
"Core teacher" means a regular classroom teacher in
elementary schools and teachers of a core subject in
middle and high schools.
"Core Intervention teacher (tutor)" means a licensed
teacher providing one-on-one or small group tutoring to

students struggling to meet proficiency in core subjects.
"CPPRT" means corporate personal property replacement
tax funds paid to an Organizational Unit during the
calendar year one year before the calendar year in which a
school year begins, pursuant to "An Act in relation to the
abolition of ad valorem personal property tax and the
replacement of revenues lost thereby, and amending and
repealing certain Acts and parts of Acts in connection
therewith", certified August 14, 1979, as amended (Public
Act 81-1st S.S.-1).
"EAV" means equalized assessed valuation as defined in
paragraph (2) of subsection (d) of this Section and
calculated in accordance with paragraph (3) of subsection
(d) of this Section.
"ECI" means the Bureau of Labor Statistics' national
employment cost index for civilian workers in educational
services in elementary and secondary schools on a
cumulative basis for the 12-month calendar year preceding
the fiscal year of the Evidence-Based Funding calculation.
"EIS Data" means the employment information system
data maintained by the State Board on educators within
Organizational Units.
"Employee benefits" means health, dental, and vision
insurance offered to employees of an Organizational Unit,
the costs associated with the statutorily required payment
of the normal cost of the Organizational Unit's teacher

pensions, Social Security employer contributions, and
Illinois Municipal Retirement Fund employer contributions.
"English learner" or "EL" means a child included in
the definition of "English learners" under Section 14C-2
of this Code participating in a program of transitional
bilingual education or a transitional program of
instruction meeting the requirements and program
application procedures of Article 14C of this Code. For
the purposes of collecting the number of EL students
enrolled, the same collection and calculation methodology
as defined above for "ASE" shall apply to English
learners, with the exception that EL student enrollment
shall include students in grades pre-kindergarten through
12.
"Essential Elements" means those elements, resources,
and educational programs that have been identified through
academic research as necessary to improve student success,
improve academic performance, close achievement gaps, and
provide for other per student costs related to the
delivery and leadership of the Organizational Unit, as
well as the maintenance and operations of the unit, and
which are specified in paragraph (2) of subsection (b) of
this Section.
"Evidence-Based Funding" means State funding provided
to an Organizational Unit pursuant to this Section.
"Extended day" means academic and enrichment programs

provided to students outside the regular school day before
and after school or during non-instructional times during
the school day.
"Extension Limitation Ratio" means a numerical ratio
in which the numerator is the Base Tax Year's Extension
and the denominator is the Preceding Tax Year's Extension.
"Final Percent of Adequacy" is defined in paragraph
(4) of subsection (f) of this Section.
"Final Resources" is defined in paragraph (3) of
subsection (f) of this Section.
"Full-time equivalent" or "FTE" means the full-time
equivalency compensation for staffing the relevant
position at an Organizational Unit.
"Funding Gap" is defined in paragraph (1) of
subsection (g).
"Hybrid District" means a partial elementary unit
district created pursuant to Article 11E of this Code.
"Instructional assistant" means a core or special
education, non-licensed employee who assists a teacher in
the classroom and provides academic support to students.
"Instructional facilitator" means a qualified teacher
or licensed teacher leader who facilitates and coaches
continuous improvement in classroom instruction; provides
instructional support to teachers in the elements of
research-based instruction or demonstrates the alignment
of instruction with curriculum standards and assessment

tools; develops or coordinates instructional programs or
strategies; develops and implements training; chooses
standards-based instructional materials; provides
teachers with an understanding of current research; serves
as a mentor, site coach, curriculum specialist, or lead
teacher; or otherwise works with fellow teachers, in
collaboration, to use data to improve instructional
practice or develop model lessons.
"Instructional materials" means relevant
instructional materials for student instruction,
including, but not limited to, textbooks, consumable
workbooks, laboratory equipment, library books, and other
similar materials.
"Laboratory School" means a public school that is
created and operated by a public university and approved
by the State Board.
"Librarian" means a teacher with an endorsement as a
library information specialist or another individual whose
primary responsibility is overseeing library resources
within an Organizational Unit.
"Limiting rate for Hybrid Districts" means the
combined elementary school and high school limiting rates.
"Local Capacity" is defined in paragraph (1) of
subsection (c) of this Section.
"Local Capacity Percentage" is defined in subparagraph
(A) of paragraph (2) of subsection (c) of this Section.

"Local Capacity Ratio" is defined in subparagraph (B)
of paragraph (2) of subsection (c) of this Section.
"Local Capacity Target" is defined in paragraph (2) of
subsection (c) of this Section.
"Low-Income Count" means, for an Organizational Unit
in a fiscal year, the higher of the average number of
students for the prior school year or the immediately
preceding 3 school years who, as of July 1 of the
immediately preceding fiscal year (as determined by the
Department of Human Services), are eligible for at least
one of the following low-income programs: Medicaid, the
Children's Health Insurance Program, Temporary Assistance
for Needy Families (TANF), or the Supplemental Nutrition
Assistance Program, excluding pupils who are eligible for
services provided by the Department of Children and Family
Services. Until such time that grade level low-income
populations become available, grade level low-income
populations shall be determined by applying the low-income
percentage to total student enrollments by grade level.
The low-income percentage is determined by dividing the
Low-Income Count by the Average Student Enrollment. The
low-income percentage for programs operated by a regional
office of education or an intermediate service center must
be set to the weighted average of the low-income
percentages of all of the school districts in the service
region. The weighted low-income percentage is the result

of multiplying the low-income percentage of each school
district served by the regional office of education or
intermediate service center by each school district's
Average Student Enrollment, summarizing those products and
dividing the total by the total Average Student Enrollment
for the service region.
"Maintenance and operations" means custodial services,
facility and ground maintenance, facility operations,
facility security, routine facility repairs, and other
similar services and functions.
"Minimum Funding Level" is defined in paragraph (9) of
subsection (g) of this Section.
"New Property Tax Relief Pool Funds" means, for any
given fiscal year, all State funds appropriated under
Section 2-3.170 of this Code.
"New State Funds" means, for a given school year, all
State funds appropriated for Evidence-Based Funding in
excess of the amount needed to fund the Base Funding
Minimum for all Organizational Units in that school year.
"Nurse" means an individual licensed as a certified
school nurse, in accordance with the rules established for
nursing services by the State Board, who is an employee of
and is available to provide health care-related services
for students of an Organizational Unit.
"Operating Tax Rate" means the rate utilized in the
previous year to extend property taxes for all purposes,

except Bond and Interest, Summer School, Rent, Capital
Improvement, and Vocational Education Building purposes.
For Hybrid Districts, the Operating Tax Rate shall be the
combined elementary and high school rates utilized in the
previous year to extend property taxes for all purposes,
except Bond and Interest, Summer School, Rent, Capital
Improvement, and Vocational Education Building purposes.
"Organizational Unit" means a Laboratory School or any
public school district that is recognized as such by the
State Board and that contains elementary schools typically
serving kindergarten through 5th grades, middle schools
typically serving 6th through 8th grades, high schools
typically serving 9th through 12th grades, a program
established under Section 2-3.66 or 2-3.41, or a program
operated by a regional office of education or an
intermediate service center under Article 13A or 13B. The
General Assembly acknowledges that the actual grade levels
served by a particular Organizational Unit may vary
slightly from what is typical.
"Organizational Unit CWI" is determined by calculating
the CWI in the region and original county in which an
Organizational Unit's primary administrative office is
located as set forth in this paragraph, provided that if
the Organizational Unit CWI as calculated in accordance
with this paragraph is less than 0.9, the Organizational
Unit CWI shall be increased to 0.9. Each county's current

CWI value shall be adjusted based on the CWI value of that
county's neighboring Illinois counties, to create a
"weighted adjusted index value". This shall be calculated
by summing the CWI values of all of a county's adjacent
Illinois counties and dividing by the number of adjacent
Illinois counties, then taking the weighted value of the
original county's CWI value and the adjacent Illinois
county average. To calculate this weighted value, if the
number of adjacent Illinois counties is greater than 2,
the original county's CWI value will be weighted at 0.25
and the adjacent Illinois county average will be weighted
at 0.75. If the number of adjacent Illinois counties is 2,
the original county's CWI value will be weighted at 0.33
and the adjacent Illinois county average will be weighted
at 0.66. The greater of the county's current CWI value and
its weighted adjusted index value shall be used as the
Organizational Unit CWI.
"Preceding Tax Year" means the property tax levy year
immediately preceding the Base Tax Year.
"Preceding Tax Year's Extension" means the product of
the equalized assessed valuation utilized by the county
clerk in the Preceding Tax Year multiplied by the
Operating Tax Rate.
"Preliminary Percent of Adequacy" is defined in
paragraph (2) of subsection (f) of this Section.
"Preliminary Resources" is defined in paragraph (2) of

subsection (f) of this Section.
"Principal" means a school administrator duly endorsed
to be employed as a principal in this State.
"Professional development" means training programs for
licensed staff in schools, including, but not limited to,
programs that assist in implementing new curriculum
programs, provide data focused or academic assessment data
training to help staff identify a student's weaknesses and
strengths, target interventions, improve instruction,
encompass instructional strategies for English learner,
gifted, or at-risk students, address inclusivity, cultural
sensitivity, or implicit bias, or otherwise provide
professional support for licensed staff.
"Prototypical" means 450 special education
pre-kindergarten and kindergarten through grade 5 students
for an elementary school, 450 grade 6 through 8 students
for a middle school, and 600 grade 9 through 12 students
for a high school.
"PTELL" means the Property Tax Extension Limitation
Law.
"PTELL EAV" is defined in paragraph (4) of subsection
(d) of this Section.
"Pupil support staff" means a nurse, psychologist,
social worker, family liaison personnel, or other staff
member who provides support to at-risk or struggling
students.

"Real Receipts" is defined in paragraph (1) of
subsection (d) of this Section.
"Regionalization Factor" means, for a particular
Organizational Unit, the figure derived by dividing the
Organizational Unit CWI by the Statewide Weighted CWI.
"School counselor" means a licensed school counselor
who provides guidance and counseling support for students
within an Organizational Unit.
"School site staff" means the primary school secretary
and any additional clerical personnel assigned to a
school.
"Special education" means special educational
facilities and services, as defined in Section 14-1.08 of
this Code.
"Special Education Allocation" means the amount of an
Organizational Unit's final Adequacy Target attributable
to special education divided by the Organizational Unit's
final Adequacy Target, the product of which shall be
multiplied by the amount of new funding received pursuant
to this Section. An Organizational Unit's final Adequacy
Target attributable to special education shall include all
special education investment adequacy elements.
"Specialist teacher" means a teacher who provides
instruction in subject areas not included in core
subjects, including, but not limited to, art, music,
physical education, health, driver education,

career-technical education, and such other subject areas
as may be mandated by State law or provided by an
Organizational Unit.
"Specially Funded Unit" means an Alternative School,
safe school, Department of Juvenile Justice school,
special education cooperative or entity recognized by the
State Board as a special education cooperative,
State-approved charter school, or alternative learning
opportunities program that received direct funding from
the State Board during the 2016-2017 school year through
any of the funding sources included within the calculation
of the Base Funding Minimum or Glenwood Academy.
"Supplemental Grant Funding" means supplemental
general State aid funding received by an Organizational
Unit during the 2016-2017 school year pursuant to
subsection (H) of Section 18-8.05 of this Code (now
repealed).
"State Adequacy Level" is the sum of the Adequacy
Targets of all Organizational Units.
"State Board" means the State Board of Education.
"State Superintendent" means the State Superintendent
of Education.
"Statewide Weighted CWI" means a figure determined by
multiplying each Organizational Unit CWI times the ASE for
that Organizational Unit creating a weighted value,
summing all Organizational Units' weighted values, and

dividing by the total ASE of all Organizational Units,
thereby creating an average weighted index.
"Student activities" means non-credit producing
after-school programs, including, but not limited to,
clubs, bands, sports, and other activities authorized by
the school board of the Organizational Unit.
"Substitute teacher" means an individual teacher or
teaching assistant who is employed by an Organizational
Unit and is temporarily serving the Organizational Unit on
a per diem or per period-assignment basis to replace
another staff member.
"Summer school" means academic and enrichment programs
provided to students during the summer months outside of
the regular school year.
"Supervisory aide" means a non-licensed staff member
who helps in supervising students of an Organizational
Unit, but does so outside of the classroom, in situations
such as, but not limited to, monitoring hallways and
playgrounds, supervising lunchrooms, or supervising
students when being transported in buses serving the
Organizational Unit.
"Target Ratio" is defined in paragraph (4) of
subsection (g).
"Tier 1", "Tier 2", "Tier 3", and "Tier 4" are defined
in paragraph (3) of subsection (g).
"Tier 1 Aggregate Funding", "Tier 2 Aggregate

Funding", "Tier 3 Aggregate Funding", and "Tier 4
Aggregate Funding" are defined in paragraph (1) of
subsection (g).
(b) Adequacy Target calculation.
(1) Each Organizational Unit's Adequacy Target is the
sum of the Organizational Unit's cost of providing
Essential Elements, as calculated in accordance with this
subsection (b), with the salary amounts in the Essential
Elements multiplied by a Regionalization Factor calculated
pursuant to paragraph (3) of this subsection (b).
(2) The Essential Elements are attributable on a pro
rata basis related to defined subgroups of the ASE of each
Organizational Unit as specified in this paragraph (2),
with investments and FTE positions pro rata funded based
on ASE counts in excess of or less than the thresholds set
forth in this paragraph (2). The method for calculating
attributable pro rata costs and the defined subgroups
thereto are as follows:
(A) Core class size investments. Each
Organizational Unit shall receive the funding required
to support that number of FTE core teacher positions
as is needed to keep the respective class sizes of the
Organizational Unit to the following maximum numbers:
(i) For grades kindergarten through 3, the
Organizational Unit shall receive funding required
to support one FTE core teacher position for every

15 Low-Income Count students in those grades and
one FTE core teacher position for every 20
non-Low-Income Count students in those grades.
(ii) For grades 4 through 12, the
Organizational Unit shall receive funding required
to support one FTE core teacher position for every
20 Low-Income Count students in those grades and
one FTE core teacher position for every 25
non-Low-Income Count students in those grades.
The number of non-Low-Income Count students in a
grade shall be determined by subtracting the
Low-Income students in that grade from the ASE of the
Organizational Unit for that grade.
(B) Specialist teacher investments. Each
Organizational Unit shall receive the funding needed
to cover that number of FTE specialist teacher
positions that correspond to the following
percentages:
(i) if the Organizational Unit operates an
elementary or middle school, then 20.00% of the
number of the Organizational Unit's core teachers,
as determined under subparagraph (A) of this
paragraph (2); and
(ii) if such Organizational Unit operates a
high school, then 33.33% of the number of the
Organizational Unit's core teachers.

(C) Instructional facilitator investments. Each
Organizational Unit shall receive the funding needed
to cover one FTE instructional facilitator position
for every 200 combined ASE of pre-kindergarten
children with disabilities and all kindergarten
through grade 12 students of the Organizational Unit.
(D) Core intervention teacher (tutor) investments.
Each Organizational Unit shall receive the funding
needed to cover one FTE teacher position for each
prototypical elementary, middle, and high school.
(E) Substitute teacher investments. Each
Organizational Unit shall receive the funding needed
to cover substitute teacher costs that is equal to
5.70% of the minimum pupil attendance days required
under Section 10-19 of this Code for all full-time
equivalent core, specialist, and intervention
teachers, school nurses, special education teachers
and instructional assistants, instructional
facilitators, and summer school and extended day
teacher positions, as determined under this paragraph
(2), at a salary rate of 33.33% of the average salary
for grade K through 12 teachers and 33.33% of the
average salary of each instructional assistant
position.
(F) Core school counselor investments. Each
Organizational Unit shall receive the funding needed

to cover one FTE school counselor for each 450
combined ASE of pre-kindergarten children with
disabilities and all kindergarten through grade 5
students, plus one FTE school counselor for each 250
grades 6 through 8 ASE middle school students, plus
one FTE school counselor for each 250 grades 9 through
12 ASE high school students.
(G) Nurse investments. Each Organizational Unit
shall receive the funding needed to cover one FTE
nurse for each 750 combined ASE of pre-kindergarten
children with disabilities and all kindergarten
through grade 12 students across all grade levels it
serves.
(H) Supervisory aide investments. Each
Organizational Unit shall receive the funding needed
to cover one FTE for each 225 combined ASE of
pre-kindergarten children with disabilities and all
kindergarten through grade 5 students, plus one FTE
for each 225 ASE middle school students, plus one FTE
for each 200 ASE high school students.
(I) Librarian investments. Each Organizational
Unit shall receive the funding needed to cover one FTE
librarian for each prototypical elementary school,
middle school, and high school and one FTE aide or
media technician for every 300 combined ASE of
pre-kindergarten children with disabilities and all

kindergarten through grade 12 students.
(J) Principal investments. Each Organizational
Unit shall receive the funding needed to cover one FTE
principal position for each prototypical elementary
school, plus one FTE principal position for each
prototypical middle school, plus one FTE principal
position for each prototypical high school.
(K) Assistant principal investments. Each
Organizational Unit shall receive the funding needed
to cover one FTE assistant principal position for each
prototypical elementary school, plus one FTE assistant
principal position for each prototypical middle
school, plus one FTE assistant principal position for
each prototypical high school.
(L) School site staff investments. Each
Organizational Unit shall receive the funding needed
for one FTE position for each 225 ASE of
pre-kindergarten children with disabilities and all
kindergarten through grade 5 students, plus one FTE
position for each 225 ASE middle school students, plus
one FTE position for each 200 ASE high school
students.
(M) Gifted investments. Each Organizational Unit
shall receive $40 per kindergarten through grade 12
ASE.
(N) Professional development investments. Each

Organizational Unit shall receive $125 per student of
the combined ASE of pre-kindergarten children with
disabilities and all kindergarten through grade 12
students for trainers and other professional
development-related expenses for supplies and
materials.
(O) Instructional material investments. Each
Organizational Unit shall receive $190 per student of
the combined ASE of pre-kindergarten children with
disabilities and all kindergarten through grade 12
students to cover instructional material costs.
(P) Assessment investments. Each Organizational
Unit shall receive $25 per student of the combined ASE
of pre-kindergarten children with disabilities and all
kindergarten through grade 12 students to cover
assessment costs.
(Q) Computer technology and equipment investments.
Each Organizational Unit shall receive $285.50 per
student of the combined ASE of pre-kindergarten
children with disabilities and all kindergarten
through grade 12 students to cover computer technology
and equipment costs. For the 2018-2019 school year and
subsequent school years, Organizational Units assigned
to Tier 1 and Tier 2 in the prior school year shall
receive an additional $285.50 per student of the
combined ASE of pre-kindergarten children with

disabilities and all kindergarten through grade 12
students to cover computer technology and equipment
costs in the Organizational Unit's Adequacy Target.
The State Board may establish additional requirements
for Organizational Unit expenditures of funds received
pursuant to this subparagraph (Q), including a
requirement that funds received pursuant to this
subparagraph (Q) may be used only for serving the
technology needs of the district. It is the intent of
Public Act 100-465 that all Tier 1 and Tier 2 districts
receive the addition to their Adequacy Target in the
following year, subject to compliance with the
requirements of the State Board.
(R) Student activities investments. Each
Organizational Unit shall receive the following
funding amounts to cover student activities: $100 per
kindergarten through grade 5 ASE student in elementary
school, plus $200 per ASE student in middle school,
plus $675 per ASE student in high school.
(S) Maintenance and operations investments. Each
Organizational Unit shall receive $1,038 per student
of the combined ASE of pre-kindergarten children with
disabilities and all kindergarten through grade 12
students for day-to-day maintenance and operations
expenditures, including salary, supplies, and
materials, as well as purchased services, but

excluding employee benefits. The proportion of salary
for the application of a Regionalization Factor and
the calculation of benefits is equal to $352.92.
(T) Central office investments. Each
Organizational Unit shall receive $742 per student of
the combined ASE of pre-kindergarten children with
disabilities and all kindergarten through grade 12
students to cover central office operations, including
administrators and classified personnel charged with
managing the instructional programs, business and
operations of the school district, and security
personnel. The proportion of salary for the
application of a Regionalization Factor and the
calculation of benefits is equal to $368.48.
(U) Employee benefit investments. Each
Organizational Unit shall receive 30% of the total of
all salary-calculated elements of the Adequacy Target,
excluding substitute teachers and student activities
investments, to cover benefit costs. For central
office and maintenance and operations investments, the
benefit calculation shall be based upon the salary
proportion of each investment. If at any time the
responsibility for funding the employer normal cost of
teacher pensions is assigned to school districts, then
that amount certified by the Teachers' Retirement
System of the State of Illinois to be paid by the

Organizational Unit for the preceding school year
shall be added to the benefit investment. For any
fiscal year in which a school district organized under
Article 34 of this Code is responsible for paying the
employer normal cost of teacher pensions, then that
amount of its employer normal cost plus the amount for
retiree health insurance as certified by the Public
School Teachers' Pension and Retirement Fund of
Chicago to be paid by the school district for the
preceding school year that is statutorily required to
cover employer normal costs and the amount for retiree
health insurance shall be added to the 30% specified
in this subparagraph (U). The Teachers' Retirement
System of the State of Illinois and the Public School
Teachers' Pension and Retirement Fund of Chicago shall
submit such information as the State Superintendent
may require for the calculations set forth in this
subparagraph (U).
(V) Additional investments in low-income students.
In addition to and not in lieu of all other funding
under this paragraph (2), each Organizational Unit
shall receive funding based on the average teacher
salary for grades K through 12 to cover the costs of:
(i) one FTE intervention teacher (tutor)
position for every 125 Low-Income Count students;
(ii) one FTE pupil support staff position for

every 125 Low-Income Count students;
(iii) one FTE extended day teacher position
for every 120 Low-Income Count students; and
(iv) one FTE summer school teacher position
for every 120 Low-Income Count students.
(W) Additional investments in English learner
students. In addition to and not in lieu of all other
funding under this paragraph (2), each Organizational
Unit shall receive funding based on the average
teacher salary for grades K through 12 to cover the
costs of:
(i) one FTE intervention teacher (tutor)
position for every 125 English learner students;
(ii) one FTE pupil support staff position for
every 125 English learner students;
(iii) one FTE extended day teacher position
for every 120 English learner students;
(iv) one FTE summer school teacher position
for every 120 English learner students; and
(v) one FTE core teacher position for every
100 English learner students.
(X) Special education investments. Each
Organizational Unit shall receive funding based on the
average teacher salary for grades K through 12 to
cover special education as follows:
(i) one FTE teacher position for every 141

combined ASE of pre-kindergarten children with
disabilities and all kindergarten through grade 12
students;
(ii) one FTE instructional assistant for every
141 combined ASE of pre-kindergarten children with
disabilities and all kindergarten through grade 12
students; and
(iii) one FTE psychologist position for every
1,000 combined ASE of pre-kindergarten children
with disabilities and all kindergarten through
grade 12 students.
(3) For calculating the salaries included within the
Essential Elements, the State Superintendent shall
annually calculate average salaries to the nearest dollar
using the employment information system data maintained by
the State Board, limited to public schools only and
excluding special education and vocational cooperatives,
schools operated by the Department of Juvenile Justice,
and charter schools, for the following positions:
(A) Teacher for grades K through 8.
(B) Teacher for grades 9 through 12.
(C) Teacher for grades K through 12.
(D) School counselor for grades K through 8.
(E) School counselor for grades 9 through 12.
(F) School counselor for grades K through 12.
(G) Social worker.

(H) Psychologist.
(I) Librarian.
(J) Nurse.
(K) Principal.
(L) Assistant principal.
For the purposes of this paragraph (3), "teacher"
includes core teachers, specialist and elective teachers,
instructional facilitators, tutors, special education
teachers, pupil support staff teachers, English learner
teachers, extended day teachers, and summer school
teachers. Where specific grade data is not required for
the Essential Elements, the average salary for
corresponding positions shall apply. For substitute
teachers, the average teacher salary for grades K through
12 shall apply.
For calculating the salaries included within the
Essential Elements for positions not included within EIS
Data, the following salaries shall be used in the first
year of implementation of Evidence-Based Funding:
(i) school site staff, $30,000; and
(ii) non-instructional assistant, instructional
assistant, library aide, library media tech, or
supervisory aide: $25,000.
In the second and subsequent years of implementation
of Evidence-Based Funding, the amounts in items (i) and
(ii) of this paragraph (3) shall annually increase by the

ECI.
The salary amounts for the Essential Elements
determined pursuant to subparagraphs (A) through (L), (S)
and (T), and (V) through (X) of paragraph (2) of
subsection (b) of this Section shall be multiplied by a
Regionalization Factor.
(c) Local Capacity calculation.
(1) Each Organizational Unit's Local Capacity
represents an amount of funding it is assumed to
contribute toward its Adequacy Target for purposes of the
Evidence-Based Funding formula calculation. "Local
Capacity" means either (i) the Organizational Unit's Local
Capacity Target as calculated in accordance with paragraph
(2) of this subsection (c) if its Real Receipts are equal
to or less than its Local Capacity Target or (ii) the
Organizational Unit's Adjusted Local Capacity, as
calculated in accordance with paragraph (3) of this
subsection (c) if Real Receipts are more than its Local
Capacity Target.
(2) "Local Capacity Target" means, for an
Organizational Unit, that dollar amount that is obtained
by multiplying its Adequacy Target by its Local Capacity
Ratio.
(A) An Organizational Unit's Local Capacity
Percentage is the conversion of the Organizational
Unit's Local Capacity Ratio, as such ratio is

determined in accordance with subparagraph (B) of this
paragraph (2), into a cumulative distribution
resulting in a percentile ranking to determine each
Organizational Unit's relative position to all other
Organizational Units in this State. The calculation of
Local Capacity Percentage is described in subparagraph
(C) of this paragraph (2).
(B) An Organizational Unit's Local Capacity Ratio
in a given year is the percentage obtained by dividing
its Adjusted EAV or PTELL EAV, whichever is less, by
its Adequacy Target, with the resulting ratio further
adjusted as follows:
(i) for Organizational Units serving grades
kindergarten through 12 and Hybrid Districts, no
further adjustments shall be made;
(ii) for Organizational Units serving grades
kindergarten through 8, the ratio shall be
multiplied by 9/13;
(iii) for Organizational Units serving grades
9 through 12, the Local Capacity Ratio shall be
multiplied by 4/13; and
(iv) for an Organizational Unit with a
different grade configuration than those specified
in items (i) through (iii) of this subparagraph
(B), the State Superintendent shall determine a
comparable adjustment based on the grades served.

(C) The Local Capacity Percentage is equal to the
percentile ranking of the district. Local Capacity
Percentage converts each Organizational Unit's Local
Capacity Ratio to a cumulative distribution resulting
in a percentile ranking to determine each
Organizational Unit's relative position to all other
Organizational Units in this State. The Local Capacity
Percentage cumulative distribution resulting in a
percentile ranking for each Organizational Unit shall
be calculated using the standard normal distribution
of the score in relation to the weighted mean and
weighted standard deviation and Local Capacity Ratios
of all Organizational Units. If the value assigned to
any Organizational Unit is in excess of 90%, the value
shall be adjusted to 90%. For Laboratory Schools, the
Local Capacity Percentage shall be set at 10% in
recognition of the absence of EAV and resources from
the public university that are allocated to the
Laboratory School. For programs operated by a regional
office of education or an intermediate service center,
the Local Capacity Percentage must be set at 10% in
recognition of the absence of EAV and resources from
school districts that are allocated to the regional
office of education or intermediate service center.
The weighted mean for the Local Capacity Percentage
shall be determined by multiplying each Organizational

Unit's Local Capacity Ratio times the ASE for the unit
creating a weighted value, summing the weighted values
of all Organizational Units, and dividing by the total
ASE of all Organizational Units. The weighted standard
deviation shall be determined by taking the square
root of the weighted variance of all Organizational
Units' Local Capacity Ratio, where the variance is
calculated by squaring the difference between each
unit's Local Capacity Ratio and the weighted mean,
then multiplying the variance for each unit times the
ASE for the unit to create a weighted variance for each
unit, then summing all units' weighted variance and
dividing by the total ASE of all units.
(D) For any Organizational Unit, the
Organizational Unit's Adjusted Local Capacity Target
shall be reduced by either (i) the school board's
remaining contribution pursuant to paragraph (ii) of
subsection (b-4) of Section 16-158 of the Illinois
Pension Code in a given year or (ii) the board of
education's remaining contribution pursuant to
paragraph (iv) of subsection (b) of Section 17-129 of
the Illinois Pension Code absent the employer normal
cost portion of the required contribution and amount
allowed pursuant to subdivision (3) of Section
17-142.1 of the Illinois Pension Code in a given year.
In the preceding sentence, item (i) shall be certified

to the State Board of Education by the Teachers'
Retirement System of the State of Illinois and item
(ii) shall be certified to the State Board of
Education by the Public School Teachers' Pension and
Retirement Fund of the City of Chicago.
(3) If an Organizational Unit's Real Receipts are more
than its Local Capacity Target, then its Local Capacity
shall equal an Adjusted Local Capacity Target as
calculated in accordance with this paragraph (3). The
Adjusted Local Capacity Target is calculated as the sum of
the Organizational Unit's Local Capacity Target and its
Real Receipts Adjustment. The Real Receipts Adjustment
equals the Organizational Unit's Real Receipts less its
Local Capacity Target, with the resulting figure
multiplied by the Local Capacity Percentage.
As used in this paragraph (3), "Real Percent of
Adequacy" means the sum of an Organizational Unit's Real
Receipts, CPPRT, and Base Funding Minimum, with the
resulting figure divided by the Organizational Unit's
Adequacy Target.
(d) Calculation of Real Receipts, EAV, and Adjusted EAV
for purposes of the Local Capacity calculation.
(1) An Organizational Unit's Real Receipts are the
product of its Applicable Tax Rate and its Adjusted EAV.
An Organizational Unit's Applicable Tax Rate is its
Adjusted Operating Tax Rate for property within the

Organizational Unit.
(2) The State Superintendent shall calculate the
equalized assessed valuation, or EAV, of all taxable
property of each Organizational Unit as of September 30 of
the previous year in accordance with paragraph (3) of this
subsection (d). The State Superintendent shall then
determine the Adjusted EAV of each Organizational Unit in
accordance with paragraph (4) of this subsection (d),
which Adjusted EAV figure shall be used for the purposes
of calculating Local Capacity.
(3) To calculate Real Receipts and EAV, the Department
of Revenue shall supply to the State Superintendent the
value as equalized or assessed by the Department of
Revenue of all taxable property of every Organizational
Unit, together with (i) the applicable tax rate used in
extending taxes for the funds of the Organizational Unit
as of September 30 of the previous year and (ii) the
limiting rate for all Organizational Units subject to
property tax extension limitations as imposed under PTELL.
(A) The Department of Revenue shall add to the
equalized assessed value of all taxable property of
each Organizational Unit situated entirely or
partially within a county that is or was subject to the
provisions of Section 15-176 or 15-177 of the Property
Tax Code (i) an amount equal to the total amount by
which the homestead exemption allowed under Section

15-176 or 15-177 of the Property Tax Code for real
property situated in that Organizational Unit exceeds
the total amount that would have been allowed in that
Organizational Unit if the maximum reduction under
Section 15-176 was (I) $4,500 in Cook County or $3,500
in all other counties in tax year 2003 or (II) $5,000
in all counties in tax year 2004 and thereafter and
(ii) an amount equal to the aggregate amount for the
taxable year of all additional exemptions under
Section 15-175 of the Property Tax Code for owners
with a household income of $30,000 or less. The county
clerk of any county that is or was subject to the
provisions of Section 15-176 or 15-177 of the Property
Tax Code shall annually calculate and certify to the
Department of Revenue for each Organizational Unit all
homestead exemption amounts under Section 15-176 or
15-177 of the Property Tax Code and all amounts of
additional exemptions under Section 15-175 of the
Property Tax Code for owners with a household income
of $30,000 or less. It is the intent of this
subparagraph (A) that if the general homestead
exemption for a parcel of property is determined under
Section 15-176 or 15-177 of the Property Tax Code
rather than Section 15-175, then the calculation of
EAV shall not be affected by the difference, if any,
between the amount of the general homestead exemption

allowed for that parcel of property under Section
15-176 or 15-177 of the Property Tax Code and the
amount that would have been allowed had the general
homestead exemption for that parcel of property been
determined under Section 15-175 of the Property Tax
Code. It is further the intent of this subparagraph
(A) that if additional exemptions are allowed under
Section 15-175 of the Property Tax Code for owners
with a household income of less than $30,000, then the
calculation of EAV shall not be affected by the
difference, if any, because of those additional
exemptions.
(B) With respect to any part of an Organizational
Unit within a redevelopment project area in respect to
which a municipality has adopted tax increment
allocation financing pursuant to the Tax Increment
Allocation Redevelopment Act, Division 74.4 of Article
11 of the Illinois Municipal Code, or the Industrial
Jobs Recovery Law, Division 74.6 of Article 11 of the
Illinois Municipal Code, no part of the current EAV of
real property located in any such project area that is
attributable to an increase above the total initial
EAV of such property shall be used as part of the EAV
of the Organizational Unit, until such time as all
redevelopment project costs have been paid, as
provided in Section 11-74.4-8 of the Tax Increment

Allocation Redevelopment Act or in Section 11-74.6-35
of the Industrial Jobs Recovery Law. For the purpose
of the EAV of the Organizational Unit, the total
initial EAV or the current EAV, whichever is lower,
shall be used until such time as all redevelopment
project costs have been paid.
(B-5) The real property equalized assessed
valuation for a school district shall be adjusted by
subtracting from the real property value, as equalized
or assessed by the Department of Revenue, for the
district an amount computed by dividing the amount of
any abatement of taxes under Section 18-170 of the
Property Tax Code by 3.00% for a district maintaining
grades kindergarten through 12, by 2.30% for a
district maintaining grades kindergarten through 8, or
by 1.05% for a district maintaining grades 9 through
12 and adjusted by an amount computed by dividing the
amount of any abatement of taxes under subsection (a)
of Section 18-165 of the Property Tax Code by the same
percentage rates for district type as specified in
this subparagraph (B-5).
(C) For Organizational Units that are Hybrid
Districts, the State Superintendent shall use the
lesser of the adjusted equalized assessed valuation
for property within the partial elementary unit
district for elementary purposes, as defined in

Article 11E of this Code, or the adjusted equalized
assessed valuation for property within the partial
elementary unit district for high school purposes, as
defined in Article 11E of this Code.
(D) If a school district's boundaries span
multiple counties, then the Department of Revenue
shall send to the State Board, for the purposes of
calculating Evidence-Based Funding, the limiting rate
and individual rates by purpose for the county that
contains the majority of the school district's
equalized assessed valuation.
(4) An Organizational Unit's Adjusted EAV shall be the
average of its EAV over the immediately preceding 3 years
or the lesser of its EAV in the immediately preceding year
or the average of its EAV over the immediately preceding 3
years if the EAV in the immediately preceding year has
declined by 10% or more when comparing the 2 most recent
years. In the event of Organizational Unit reorganization,
consolidation, or annexation, the Organizational Unit's
Adjusted EAV for the first 3 years after such change shall
be as follows: the most current EAV shall be used in the
first year, the average of a 2-year EAV or its EAV in the
immediately preceding year if the EAV declines by 10% or
more when comparing the 2 most recent years for the second
year, and the lesser of a 3-year average EAV or its EAV in
the immediately preceding year if the Adjusted EAV

declines by 10% or more when comparing the 2 most recent
years for the third year. For any school district whose
EAV in the immediately preceding year is used in
calculations, in the following year, the Adjusted EAV
shall be the average of its EAV over the immediately
preceding 2 years or the immediately preceding year if
that year represents a decline of 10% or more when
comparing the 2 most recent years.
"PTELL EAV" means a figure calculated by the State
Board for Organizational Units subject to PTELL as
described in this paragraph (4) for the purposes of
calculating an Organizational Unit's Local Capacity Ratio.
Except as otherwise provided in this paragraph (4), the
PTELL EAV of an Organizational Unit shall be equal to the
product of the equalized assessed valuation last used in
the calculation of general State aid under Section 18-8.05
of this Code (now repealed) or Evidence-Based Funding
under this Section and the Organizational Unit's Extension
Limitation Ratio. If an Organizational Unit has approved
or does approve an increase in its limiting rate, pursuant
to Section 18-190 of the Property Tax Code, affecting the
Base Tax Year, the PTELL EAV shall be equal to the product
of the equalized assessed valuation last used in the
calculation of general State aid under Section 18-8.05 of
this Code (now repealed) or Evidence-Based Funding under
this Section multiplied by an amount equal to one plus the

percentage increase, if any, in the Consumer Price Index
for All Urban Consumers for all items published by the
United States Department of Labor for the 12-month
calendar year preceding the Base Tax Year, plus the
equalized assessed valuation of new property, annexed
property, and recovered tax increment value and minus the
equalized assessed valuation of disconnected property.
As used in this paragraph (4), "new property" and
"recovered tax increment value" shall have the meanings
set forth in the Property Tax Extension Limitation Law.
(e) Base Funding Minimum calculation.
(1) For the 2017-2018 school year, the Base Funding
Minimum of an Organizational Unit or a Specially Funded
Unit shall be the amount of State funds distributed to the
Organizational Unit or Specially Funded Unit during the
2016-2017 school year prior to any adjustments and
specified appropriation amounts described in this
paragraph (1) from the following Sections, as calculated
by the State Superintendent: Section 18-8.05 of this Code
(now repealed); Section 5 of Article 224 of Public Act
99-524 (equity grants); Section 14-7.02b of this Code
(funding for children requiring special education
services); Section 14-13.01 of this Code (special
education facilities and staffing), except for
reimbursement of the cost of transportation pursuant to
Section 14-13.01; Section 14C-12 of this Code (English

learners); and Section 18-4.3 of this Code (summer
school), based on an appropriation level of $13,121,600.
For a school district organized under Article 34 of this
Code, the Base Funding Minimum also includes (i) the funds
allocated to the school district pursuant to Section 1D-1
of this Code attributable to funding programs authorized
by the Sections of this Code listed in the preceding
sentence and (ii) the difference between (I) the funds
allocated to the school district pursuant to Section 1D-1
of this Code attributable to the funding programs
authorized by Section 14-7.02 (non-public special
education reimbursement), subsection (b) of Section
14-13.01 (special education transportation), Section 29-5
(transportation), Section 2-3.80 (agricultural
education), Section 2-3.66 (truants' alternative
education), Section 2-3.62 (educational service centers),
and Section 14-7.03 (special education - orphanage) of
this Code and Section 15 of the Childhood Hunger Relief
Act (free breakfast program) and (II) the school
district's actual expenditures for its non-public special
education, special education transportation,
transportation programs, agricultural education, truants'
alternative education, services that would otherwise be
performed by a regional office of education, special
education orphanage expenditures, and free breakfast, as
most recently calculated and reported pursuant to

subsection (f) of Section 1D-1 of this Code. The Base
Funding Minimum for Glenwood Academy shall be $952,014
$625,500. For programs operated by a regional office of
education or an intermediate service center, the Base
Funding Minimum must be the total amount of State funds
allocated to those programs in the 2018-2019 school year
and amounts provided pursuant to Article 34 of Public Act
100-586 and Section 3-16 of this Code. All programs
established after June 5, 2019 (the effective date of
Public Act 101-10) and administered by a regional office
of education or an intermediate service center must have
an initial Base Funding Minimum set to an amount equal to
the first-year ASE multiplied by the amount of per pupil
funding received in the previous school year by the lowest
funded similar existing program type. If the enrollment
for a program operated by a regional office of education
or an intermediate service center is zero, then it may not
receive Base Funding Minimum funds for that program in the
next fiscal year, and those funds must be distributed to
Organizational Units under subsection (g).
(2) For the 2018-2019 and subsequent school years, the
Base Funding Minimum of Organizational Units and Specially
Funded Units shall be the sum of (i) the amount of
Evidence-Based Funding for the prior school year, (ii) the
Base Funding Minimum for the prior school year, and (iii)
any amount received by a school district pursuant to

Section 7 of Article 97 of Public Act 100-21.
For the 2022-2023 school year, the Base Funding
Minimum of Organizational Units shall be the amounts
recalculated by the State Board of Education for Fiscal
Year 2019 through Fiscal Year 2022 that were necessary due
to average student enrollment errors for districts
organized under Article 34 of this Code, plus the Fiscal
Year 2022 property tax relief grants provided under
Section 2-3.170 of this Code, ensuring each Organizational
Unit has the correct amount of resources for Fiscal Year
2023 Evidence-Based Funding calculations and that Fiscal
Year 2023 Evidence-Based Funding Distributions are made in
accordance with this Section.
(3) Subject to approval by the General Assembly as
provided in this paragraph (3), an Organizational Unit
that meets all of the following criteria, as determined by
the State Board, shall have District Intervention Money
added to its Base Funding Minimum at the time the Base
Funding Minimum is calculated by the State Board:
(A) The Organizational Unit is operating under an
Independent Authority under Section 2-3.25f-5 of this
Code for a minimum of 4 school years or is subject to
the control of the State Board pursuant to a court
order for a minimum of 4 school years.
(B) The Organizational Unit was designated as a
Tier 1 or Tier 2 Organizational Unit in the previous

school year under paragraph (3) of subsection (g) of
this Section.
(C) The Organizational Unit demonstrates
sustainability through a 5-year financial and
strategic plan.
(D) The Organizational Unit has made sufficient
progress and achieved sufficient stability in the
areas of governance, academic growth, and finances.
As part of its determination under this paragraph (3),
the State Board may consider the Organizational Unit's
summative designation, any accreditations of the
Organizational Unit, or the Organizational Unit's
financial profile, as calculated by the State Board.
If the State Board determines that an Organizational
Unit has met the criteria set forth in this paragraph (3),
it must submit a report to the General Assembly, no later
than January 2 of the fiscal year in which the State Board
makes it determination, on the amount of District
Intervention Money to add to the Organizational Unit's
Base Funding Minimum. The General Assembly must review the
State Board's report and may approve or disapprove, by
joint resolution, the addition of District Intervention
Money. If the General Assembly fails to act on the report
within 40 calendar days from the receipt of the report,
the addition of District Intervention Money is deemed
approved. If the General Assembly approves the amount of

District Intervention Money to be added to the
Organizational Unit's Base Funding Minimum, the District
Intervention Money must be added to the Base Funding
Minimum annually thereafter.
For the first 4 years following the initial year that
the State Board determines that an Organizational Unit has
met the criteria set forth in this paragraph (3) and has
received funding under this Section, the Organizational
Unit must annually submit to the State Board, on or before
November 30, a progress report regarding its financial and
strategic plan under subparagraph (C) of this paragraph
(3). The plan shall include the financial data from the
past 4 annual financial reports or financial audits that
must be presented to the State Board by November 15 of each
year and the approved budget financial data for the
current year. The plan shall be developed according to the
guidelines presented to the Organizational Unit by the
State Board. The plan shall further include financial
projections for the next 3 fiscal years and include a
discussion and financial summary of the Organizational
Unit's facility needs. If the Organizational Unit does not
demonstrate sufficient progress toward its 5-year plan or
if it has failed to file an annual financial report, an
annual budget, a financial plan, a deficit reduction plan,
or other financial information as required by law, the
State Board may establish a Financial Oversight Panel

under Article 1H of this Code. However, if the
Organizational Unit already has a Financial Oversight
Panel, the State Board may extend the duration of the
Panel.
(f) Percent of Adequacy and Final Resources calculation.
(1) The Evidence-Based Funding formula establishes a
Percent of Adequacy for each Organizational Unit in order
to place such units into tiers for the purposes of the
funding distribution system described in subsection (g) of
this Section. Initially, an Organizational Unit's
Preliminary Resources and Preliminary Percent of Adequacy
are calculated pursuant to paragraph (2) of this
subsection (f). Then, an Organizational Unit's Final
Resources and Final Percent of Adequacy are calculated to
account for the Organizational Unit's poverty
concentration levels pursuant to paragraphs (3) and (4) of
this subsection (f).
(2) An Organizational Unit's Preliminary Resources are
equal to the sum of its Local Capacity Target, CPPRT, and
Base Funding Minimum. An Organizational Unit's Preliminary
Percent of Adequacy is the lesser of (i) its Preliminary
Resources divided by its Adequacy Target or (ii) 100%.
(3) Except for Specially Funded Units, an
Organizational Unit's Final Resources are equal to the sum
of its Local Capacity, CPPRT, and Adjusted Base Funding
Minimum. The Base Funding Minimum of each Specially Funded

Unit shall serve as its Final Resources, except that the
Base Funding Minimum for State-approved charter schools
shall not include any portion of general State aid
allocated in the prior year based on the per capita
tuition charge times the charter school enrollment.
(4) An Organizational Unit's Final Percent of Adequacy
is its Final Resources divided by its Adequacy Target. An
Organizational Unit's Adjusted Base Funding Minimum is
equal to its Base Funding Minimum less its Supplemental
Grant Funding, with the resulting figure added to the
product of its Supplemental Grant Funding and Preliminary
Percent of Adequacy.
(g) Evidence-Based Funding formula distribution system.
(1) In each school year under the Evidence-Based
Funding formula, each Organizational Unit receives funding
equal to the sum of its Base Funding Minimum and the unit's
allocation of New State Funds determined pursuant to this
subsection (g). To allocate New State Funds, the
Evidence-Based Funding formula distribution system first
places all Organizational Units into one of 4 tiers in
accordance with paragraph (3) of this subsection (g),
based on the Organizational Unit's Final Percent of
Adequacy. New State Funds are allocated to each of the 4
tiers as follows: Tier 1 Aggregate Funding equals 50% of
all New State Funds, Tier 2 Aggregate Funding equals 49%
of all New State Funds, Tier 3 Aggregate Funding equals

0.9% of all New State Funds, and Tier 4 Aggregate Funding
equals 0.1% of all New State Funds. Each Organizational
Unit within Tier 1 or Tier 2 receives an allocation of New
State Funds equal to its tier Funding Gap, as defined in
the following sentence, multiplied by the tier's
Allocation Rate determined pursuant to paragraph (4) of
this subsection (g). For Tier 1, an Organizational Unit's
Funding Gap equals the tier's Target Ratio, as specified
in paragraph (5) of this subsection (g), multiplied by the
Organizational Unit's Adequacy Target, with the resulting
amount reduced by the Organizational Unit's Final
Resources. For Tier 2, an Organizational Unit's Funding
Gap equals the tier's Target Ratio, as described in
paragraph (5) of this subsection (g), multiplied by the
Organizational Unit's Adequacy Target, with the resulting
amount reduced by the Organizational Unit's Final
Resources and its Tier 1 funding allocation. To determine
the Organizational Unit's Funding Gap, the resulting
amount is then multiplied by a factor equal to one minus
the Organizational Unit's Local Capacity Target
percentage. Each Organizational Unit within Tier 3 or Tier
4 receives an allocation of New State Funds equal to the
product of its Adequacy Target and the tier's Allocation
Rate, as specified in paragraph (4) of this subsection
(g).
(2) To ensure equitable distribution of dollars for

all Tier 2 Organizational Units, no Tier 2 Organizational
Unit shall receive fewer dollars per ASE than any Tier 3
Organizational Unit. Each Tier 2 and Tier 3 Organizational
Unit shall have its funding allocation divided by its ASE.
Any Tier 2 Organizational Unit with a funding allocation
per ASE below the greatest Tier 3 allocation per ASE shall
get a funding allocation equal to the greatest Tier 3
funding allocation per ASE multiplied by the
Organizational Unit's ASE. Each Tier 2 Organizational
Unit's Tier 2 funding allocation shall be multiplied by
the percentage calculated by dividing the original Tier 2
Aggregate Funding by the sum of all Tier 2 Organizational
Units' Tier 2 funding allocation after adjusting
districts' funding below Tier 3 levels.
(3) Organizational Units are placed into one of 4
tiers as follows:
(A) Tier 1 consists of all Organizational Units,
except for Specially Funded Units, with a Percent of
Adequacy less than the Tier 1 Target Ratio. The Tier 1
Target Ratio is the ratio level that allows for Tier 1
Aggregate Funding to be distributed, with the Tier 1
Allocation Rate determined pursuant to paragraph (4)
of this subsection (g).
(B) Tier 2 consists of all Tier 1 Units and all
other Organizational Units, except for Specially
Funded Units, with a Percent of Adequacy of less than

0.90.
(C) Tier 3 consists of all Organizational Units,
except for Specially Funded Units, with a Percent of
Adequacy of at least 0.90 and less than 1.0.
(D) Tier 4 consists of all Organizational Units
with a Percent of Adequacy of at least 1.0.
(4) The Allocation Rates for Tiers 1 through 4 are
determined as follows:
(A) The Tier 1 Allocation Rate is 30%.
(B) The Tier 2 Allocation Rate is the result of the
following equation: Tier 2 Aggregate Funding, divided
by the sum of the Funding Gaps for all Tier 2
Organizational Units, unless the result of such
equation is higher than 1.0. If the result of such
equation is higher than 1.0, then the Tier 2
Allocation Rate is 1.0.
(C) The Tier 3 Allocation Rate is the result of the
following equation: Tier 3 Aggregate Funding, divided
by the sum of the Adequacy Targets of all Tier 3
Organizational Units.
(D) The Tier 4 Allocation Rate is the result of the
following equation: Tier 4 Aggregate Funding, divided
by the sum of the Adequacy Targets of all Tier 4
Organizational Units.
(5) A tier's Target Ratio is determined as follows:
(A) The Tier 1 Target Ratio is the ratio level that

allows for Tier 1 Aggregate Funding to be distributed
with the Tier 1 Allocation Rate.
(B) The Tier 2 Target Ratio is 0.90.
(C) The Tier 3 Target Ratio is 1.0.
(6) If, at any point, the Tier 1 Target Ratio is
greater than 90%, then all Tier 1 funding shall be
allocated to Tier 2 and no Tier 1 Organizational Unit's
funding may be identified.
(7) In the event that all Tier 2 Organizational Units
receive funding at the Tier 2 Target Ratio level, any
remaining New State Funds shall be allocated to Tier 3 and
Tier 4 Organizational Units.
(8) If any Specially Funded Units, excluding Glenwood
Academy, recognized by the State Board do not qualify for
direct funding following the implementation of Public Act
100-465 from any of the funding sources included within
the definition of Base Funding Minimum, the unqualified
portion of the Base Funding Minimum shall be transferred
to one or more appropriate Organizational Units as
determined by the State Superintendent based on the prior
year ASE of the Organizational Units.
(8.5) If a school district withdraws from a special
education cooperative, the portion of the Base Funding
Minimum that is attributable to the school district may be
redistributed to the school district upon withdrawal. The
school district and the cooperative must include the

amount of the Base Funding Minimum that is to be
reapportioned in their withdrawal agreement and notify the
State Board of the change with a copy of the agreement upon
withdrawal.
(9) The Minimum Funding Level is intended to establish
a target for State funding that will keep pace with
inflation and continue to advance equity through the
Evidence-Based Funding formula. The target for State
funding of New Property Tax Relief Pool Funds is
$50,000,000 for State fiscal year 2019 and subsequent
State fiscal years. The Minimum Funding Level is equal to
$350,000,000. In addition to any New State Funds, no more
than $50,000,000 New Property Tax Relief Pool Funds may be
counted toward the Minimum Funding Level. If the sum of
New State Funds and applicable New Property Tax Relief
Pool Funds are less than the Minimum Funding Level, than
funding for tiers shall be reduced in the following
manner:
(A) First, Tier 4 funding shall be reduced by an
amount equal to the difference between the Minimum
Funding Level and New State Funds until such time as
Tier 4 funding is exhausted.
(B) Next, Tier 3 funding shall be reduced by an
amount equal to the difference between the Minimum
Funding Level and New State Funds and the reduction in
Tier 4 funding until such time as Tier 3 funding is

exhausted.
(C) Next, Tier 2 funding shall be reduced by an
amount equal to the difference between the Minimum
Funding Level and New State Funds and the reduction in
Tier 4 and Tier 3.
(D) Finally, Tier 1 funding shall be reduced by an
amount equal to the difference between the Minimum
Funding level and New State Funds and the reduction in
Tier 2, 3, and 4 funding. In addition, the Allocation
Rate for Tier 1 shall be reduced to a percentage equal
to the Tier 1 Allocation Rate set by paragraph (4) of
this subsection (g), multiplied by the result of New
State Funds divided by the Minimum Funding Level.
(9.5) For State fiscal year 2019 and subsequent State
fiscal years, if New State Funds exceed $300,000,000, then
any amount in excess of $300,000,000 shall be dedicated
for purposes of Section 2-3.170 of this Code up to a
maximum of $50,000,000.
(10) In the event of a decrease in the amount of the
appropriation for this Section in any fiscal year after
implementation of this Section, the Organizational Units
receiving Tier 1 and Tier 2 funding, as determined under
paragraph (3) of this subsection (g), shall be held
harmless by establishing a Base Funding Guarantee equal to
the per pupil kindergarten through grade 12 funding
received in accordance with this Section in the prior

fiscal year. Reductions shall be made to the Base Funding
Minimum of Organizational Units in Tier 3 and Tier 4 on a
per pupil basis equivalent to the total number of the ASE
in Tier 3-funded and Tier 4-funded Organizational Units
divided by the total reduction in State funding. The Base
Funding Minimum as reduced shall continue to be applied to
Tier 3 and Tier 4 Organizational Units and adjusted by the
relative formula when increases in appropriations for this
Section resume. In no event may State funding reductions
to Organizational Units in Tier 3 or Tier 4 exceed an
amount that would be less than the Base Funding Minimum
established in the first year of implementation of this
Section. If additional reductions are required, all school
districts shall receive a reduction by a per pupil amount
equal to the aggregate additional appropriation reduction
divided by the total ASE of all Organizational Units.
(11) The State Superintendent shall make minor
adjustments to the distribution formula set forth in this
subsection (g) to account for the rounding of percentages
to the nearest tenth of a percentage and dollar amounts to
the nearest whole dollar.
(h) State Superintendent administration of funding and
district submission requirements.
(1) The State Superintendent shall, in accordance with
appropriations made by the General Assembly, meet the
funding obligations created under this Section.

(2) The State Superintendent shall calculate the
Adequacy Target for each Organizational Unit under this
Section. No Evidence-Based Funding shall be distributed
within an Organizational Unit without the approval of the
unit's school board.
(3) Annually, the State Superintendent shall calculate
and report to each Organizational Unit the unit's
aggregate financial adequacy amount, which shall be the
sum of the Adequacy Target for each Organizational Unit.
The State Superintendent shall calculate and report
separately for each Organizational Unit the unit's total
State funds allocated for its students with disabilities.
The State Superintendent shall calculate and report
separately for each Organizational Unit the amount of
funding and applicable FTE calculated for each Essential
Element of the unit's Adequacy Target.
(4) Annually, the State Superintendent shall calculate
and report to each Organizational Unit the amount the unit
must expend on special education and bilingual education
and computer technology and equipment for Organizational
Units assigned to Tier 1 or Tier 2 that received an
additional $285.50 per student computer technology and
equipment investment grant to their Adequacy Target
pursuant to the unit's Base Funding Minimum, Special
Education Allocation, Bilingual Education Allocation, and
computer technology and equipment investment allocation.

(5) Moneys distributed under this Section shall be
calculated on a school year basis, but paid on a fiscal
year basis, with payments beginning in August and
extending through June. Unless otherwise provided, the
moneys appropriated for each fiscal year shall be
distributed in 22 equal payments at least 2 times monthly
to each Organizational Unit. If moneys appropriated for
any fiscal year are distributed other than monthly, the
distribution shall be on the same basis for each
Organizational Unit.
(6) Any school district that fails, for any given
school year, to maintain school as required by law or to
maintain a recognized school is not eligible to receive
Evidence-Based Funding. In case of non-recognition of one
or more attendance centers in a school district otherwise
operating recognized schools, the claim of the district
shall be reduced in the proportion that the enrollment in
the attendance center or centers bears to the enrollment
of the school district. "Recognized school" means any
public school that meets the standards for recognition by
the State Board. A school district or attendance center
not having recognition status at the end of a school term
is entitled to receive State aid payments due upon a legal
claim that was filed while it was recognized.
(7) School district claims filed under this Section
are subject to Sections 18-9 and 18-12 of this Code,

except as otherwise provided in this Section.
(8) Each fiscal year, the State Superintendent shall
calculate for each Organizational Unit an amount of its
Base Funding Minimum and Evidence-Based Funding that shall
be deemed attributable to the provision of special
educational facilities and services, as defined in Section
14-1.08 of this Code, in a manner that ensures compliance
with maintenance of State financial support requirements
under the federal Individuals with Disabilities Education
Act. An Organizational Unit must use such funds only for
the provision of special educational facilities and
services, as defined in Section 14-1.08 of this Code, and
must comply with any expenditure verification procedures
adopted by the State Board.
(9) All Organizational Units in this State must submit
annual spending plans by the end of September of each year
to the State Board as part of the annual budget process,
which shall describe how each Organizational Unit will
utilize the Base Funding Minimum and Evidence-Based
Funding it receives from this State under this Section
with specific identification of the intended utilization
of Low-Income, English learner, and special education
resources. Additionally, the annual spending plans of each
Organizational Unit shall describe how the Organizational
Unit expects to achieve student growth and how the
Organizational Unit will achieve State education goals, as

defined by the State Board. The State Superintendent may,
from time to time, identify additional requisites for
Organizational Units to satisfy when compiling the annual
spending plans required under this subsection (h). The
format and scope of annual spending plans shall be
developed by the State Superintendent and the State Board
of Education. School districts that serve students under
Article 14C of this Code shall continue to submit
information as required under Section 14C-12 of this Code.
(10) No later than January 1, 2018, the State
Superintendent shall develop a 5-year strategic plan for
all Organizational Units to help in planning for adequacy
funding under this Section. The State Superintendent shall
submit the plan to the Governor and the General Assembly,
as provided in Section 3.1 of the General Assembly
Organization Act. The plan shall include recommendations
for:
(A) a framework for collaborative, professional,
innovative, and 21st century learning environments
using the Evidence-Based Funding model;
(B) ways to prepare and support this State's
educators for successful instructional careers;
(C) application and enhancement of the current
financial accountability measures, the approved State
plan to comply with the federal Every Student Succeeds
Act, and the Illinois Balanced Accountability Measures

in relation to student growth and elements of the
Evidence-Based Funding model; and
(D) implementation of an effective school adequacy
funding system based on projected and recommended
funding levels from the General Assembly.
(11) On an annual basis, the State Superintendent must
recalibrate all of the following per pupil elements of the
Adequacy Target and applied to the formulas, based on the
study of average expenses and as reported in the most
recent annual financial report:
(A) Gifted under subparagraph (M) of paragraph (2)
of subsection (b).
(B) Instructional materials under subparagraph (O)
of paragraph (2) of subsection (b).
(C) Assessment under subparagraph (P) of paragraph
(2) of subsection (b).
(D) Student activities under subparagraph (R) of
paragraph (2) of subsection (b).
(E) Maintenance and operations under subparagraph
(S) of paragraph (2) of subsection (b).
(F) Central office under subparagraph (T) of
paragraph (2) of subsection (b).
(i) Professional Review Panel.
(1) A Professional Review Panel is created to study
and review topics related to the implementation and effect
of Evidence-Based Funding, as assigned by a joint

resolution or Public Act of the General Assembly or a
motion passed by the State Board of Education. The Panel
must provide recommendations to and serve the Governor,
the General Assembly, and the State Board. The State
Superintendent or his or her designee must serve as a
voting member and chairperson of the Panel. The State
Superintendent must appoint a vice chairperson from the
membership of the Panel. The Panel must advance
recommendations based on a three-fifths majority vote of
Panel members present and voting. A minority opinion may
also accompany any recommendation of the Panel. The Panel
shall be appointed by the State Superintendent, except as
otherwise provided in paragraph (2) of this subsection (i)
and include the following members:
(A) Two appointees that represent district
superintendents, recommended by a statewide
organization that represents district superintendents.
(B) Two appointees that represent school boards,
recommended by a statewide organization that
represents school boards.
(C) Two appointees from districts that represent
school business officials, recommended by a statewide
organization that represents school business
officials.
(D) Two appointees that represent school
principals, recommended by a statewide organization

that represents school principals.
(E) Two appointees that represent teachers,
recommended by a statewide organization that
represents teachers.
(F) Two appointees that represent teachers,
recommended by another statewide organization that
represents teachers.
(G) Two appointees that represent regional
superintendents of schools, recommended by
organizations that represent regional superintendents.
(H) Two independent experts selected solely by the
State Superintendent.
(I) Two independent experts recommended by public
universities in this State.
(J) One member recommended by a statewide
organization that represents parents.
(K) Two representatives recommended by collective
impact organizations that represent major metropolitan
areas or geographic areas in Illinois.
(L) One member from a statewide organization
focused on research-based education policy to support
a school system that prepares all students for
college, a career, and democratic citizenship.
(M) One representative from a school district
organized under Article 34 of this Code.
The State Superintendent shall ensure that the

membership of the Panel includes representatives from
school districts and communities reflecting the
geographic, socio-economic, racial, and ethnic diversity
of this State. The State Superintendent shall additionally
ensure that the membership of the Panel includes
representatives with expertise in bilingual education and
special education. Staff from the State Board shall staff
the Panel.
(2) In addition to those Panel members appointed by
the State Superintendent, 4 members of the General
Assembly shall be appointed as follows: one member of the
House of Representatives appointed by the Speaker of the
House of Representatives, one member of the Senate
appointed by the President of the Senate, one member of
the House of Representatives appointed by the Minority
Leader of the House of Representatives, and one member of
the Senate appointed by the Minority Leader of the Senate.
There shall be one additional member appointed by the
Governor. All members appointed by legislative leaders or
the Governor shall be non-voting, ex officio members.
(3) The Panel must study topics at the direction of
the General Assembly or State Board of Education, as
provided under paragraph (1). The Panel may also study the
following topics at the direction of the chairperson:
(A) The format and scope of annual spending plans
referenced in paragraph (9) of subsection (h) of this

Section.
(B) The Comparable Wage Index under this Section.
(C) Maintenance and operations, including capital
maintenance and construction costs.
(D) "At-risk student" definition.
(E) Benefits.
(F) Technology.
(G) Local Capacity Target.
(H) Funding for Alternative Schools, Laboratory
Schools, safe schools, and alternative learning
opportunities programs.
(I) Funding for college and career acceleration
strategies.
(J) Special education investments.
(K) Early childhood investments, in collaboration
with the Illinois Early Learning Council.
(4) (Blank).
(5) Within 5 years after the implementation of this
Section, and every 5 years thereafter, the Panel shall
complete an evaluative study of the entire Evidence-Based
Funding model, including an assessment of whether or not
the formula is achieving State goals. The Panel shall
report to the State Board, the General Assembly, and the
Governor on the findings of the study.
(6) (Blank).
(7) To ensure that (i) the Adequacy Target calculation

under subsection (b) accurately reflects the needs of
students living in poverty or attending schools located in
areas of high poverty, (ii) racial equity within the
Evidence-Based Funding formula is explicitly explored and
advanced, and (iii) the funding goals of the formula
distribution system established under this Section are
sufficient to provide adequate funding for every student
and to fully fund every school in this State, the Panel
shall review the Essential Elements under paragraph (2) of
subsection (b). The Panel shall consider all of the
following in its review:
(A) The financial ability of school districts to
provide instruction in a foreign language to every
student and whether an additional Essential Element
should be added to the formula to ensure that every
student has access to instruction in a foreign
language.
(B) The adult-to-student ratio for each Essential
Element in which a ratio is identified. The Panel
shall consider whether the ratio accurately reflects
the staffing needed to support students living in
poverty or who have traumatic backgrounds.
(C) Changes to the Essential Elements that may be
required to better promote racial equity and eliminate
structural racism within schools.
(D) The impact of investing $350,000,000 in

additional funds each year under this Section and an
estimate of when the school system will become fully
funded under this level of appropriation.
(E) Provide an overview of alternative funding
structures that would enable the State to become fully
funded at an earlier date.
(F) The potential to increase efficiency and to
find cost savings within the school system to expedite
the journey to a fully funded system.
(G) The appropriate levels for reenrolling and
graduating high-risk high school students who have
been previously out of school. These outcomes shall
include enrollment, attendance, skill gains, credit
gains, graduation or promotion to the next grade
level, and the transition to college, training, or
employment, with an emphasis on progressively
increasing the overall attendance.
(H) The evidence-based or research-based practices
that are shown to reduce the gaps and disparities
experienced by African American students in academic
achievement and educational performance, including
practices that have been shown to reduce disparities
in disciplinary rates, drop-out rates, graduation
rates, college matriculation rates, and college
completion rates.
On or before December 31, 2021, the Panel shall report

to the State Board, the General Assembly, and the Governor
on the findings of its review. This paragraph (7) is
inoperative on and after July 1, 2022.
(8) On or before April 1, 2024, the Panel must submit a
report to the General Assembly on annual adjustments to
Glenwood Academy's base-funding minimum in a similar
fashion to school districts under this Section.
(j) References. Beginning July 1, 2017, references in
other laws to general State aid funds or calculations under
Section 18-8.05 of this Code (now repealed) shall be deemed to
be references to evidence-based model formula funds or
calculations under this Section.
(Source: P.A. 101-10, eff. 6-5-19; 101-17, eff. 6-14-19;
101-643, eff. 6-18-20; 101-654, eff. 3-8-21; 102-33, eff.
6-25-21; 102-197, eff. 7-30-21; 102-558, eff. 8-20-21;
102-699, eff. 4-19-22; 102-782, eff. 1-1-23; 102-813, eff.
5-13-22; 102-894, eff. 5-20-22; revised 12-13-22.)
(105 ILCS 5/27-23.1) (from Ch. 122, par. 27-23.1)
Sec. 27-23.1. Parenting education.
(a) The State Board of Education must assist each school
district that offers an evidence-based parenting education
model. School districts may provide instruction in parenting
education for grades 6 through 12 and include such instruction
in the courses of study regularly taught therein. School
districts may give regular school credit for satisfactory

completion by the student of such courses.
As used in this subsection (a), "parenting education"
means and includes instruction in the following:
(1) Child growth and development, including prenatal
development.
(2) Childbirth and child care.
(3) Family structure, function and management.
(4) Prenatal and postnatal care for mothers and
infants.
(5) Prevention of child abuse.
(6) The physical, mental, emotional, social, economic
and psychological aspects of interpersonal and family
relationships.
(7) Parenting skill development.
The State Board of Education shall assist those districts
offering parenting education instruction, upon request, in
developing instructional materials, training teachers, and
establishing appropriate time allotments for each of the areas
included in such instruction.
School districts may offer parenting education courses
during that period of the day which is not part of the regular
school day. Residents of the school district may enroll in
such courses. The school board may establish fees and collect
such charges as may be necessary for attendance at such
courses in an amount not to exceed the per capita cost of the
operation thereof, except that the board may waive all or part

of such charges if it determines that the individual is
indigent or that the educational needs of the individual
requires his or her attendance at such courses.
(b) Beginning with the 2019-2020 school year, from
appropriations made for the purposes of this Section, the
State Board of Education shall implement and administer a
7-year 3-year pilot program supporting the health and wellness
student-learning requirement by utilizing a unit of
instruction on parenting education in participating school
districts that maintain grades 9 through 12, to be determined
by the participating school districts. The program is
encouraged to include, but is not be limited to, instruction
on (i) family structure, function, and management, (ii) the
prevention of child abuse, (iii) the physical, mental,
emotional, social, economic, and psychological aspects of
interpersonal and family relationships, and (iv) parenting
education competency development that is aligned to the social
and emotional learning standards of the student's grade level.
Instruction under this subsection (b) may be included in the
Comprehensive Health Education Program set forth under Section
3 of the Critical Health Problems and Comprehensive Health
Education Act. The State Board of Education is authorized to
make grants to school districts that apply to participate in
the pilot program under this subsection (b). The State Board
of Education shall by rule provide for the form of the
application and criteria to be used and applied in selecting

participating urban, suburban, and rural school districts. The
provisions of this subsection (b), other than this sentence,
are inoperative at the conclusion of the pilot program.
(Source: P.A. 100-1043, eff. 8-23-18.)
Section 5-100. The School Construction Law is amended by
changing Section 5-300 as follows:
(105 ILCS 230/5-300)
Sec. 5-300. Early childhood construction grants.
(a) The Capital Development Board is authorized to make
grants to public school districts and not-for-profit entities
for early childhood construction projects, except that in
fiscal year 2024 those grants may be made only to public school
districts. These grants shall be paid out of moneys
appropriated for that purpose from the School Construction
Fund, the Build Illinois Bond Fund, or the Rebuild Illinois
Projects Fund. No grants may be awarded to entities providing
services within private residences. A public school district
or other eligible entity must provide local matching funds in
the following manner:
(1) A public school district assigned to Tier 1 under
Section 18-8.15 of the School Code or any other eligible
entity in an area encompassed by that district must
provide local matching funds in an amount equal to 3% of
the grant awarded under this Section.

(2) A public school district assigned to Tier 2 under
Section 18-8.15 of the School Code or any other eligible
entity in an area encompassed by that district must
provide local matching funds in an amount equal to 7.5% of
the grant awarded under this Section.
(3) A public school district assigned to Tier 3 under
Section 18-8.15 of the School Code or any other eligible
entity in an area encompassed by that district must
provide local matching funds in an amount equal to 8.75%
of the grant awarded under this Section.
(4) A public school district assigned to Tier 4 under
Section 18-8.15 of the School Code or any other eligible
entity in an area encompassed by that district must
provide local matching funds in an amount equal to 10% of
the grant awarded under this Section.
A public school district or other eligible entity has no
entitlement to a grant under this Section.
(b) The Capital Development Board shall adopt rules to
implement this Section. These rules need not be the same as the
rules for school construction project grants or school
maintenance project grants. The rules may specify:
(1) the manner of applying for grants;
(2) project eligibility requirements;
(3) restrictions on the use of grant moneys;
(4) the manner in which school districts and other
eligible entities must account for the use of grant

moneys;
(5) requirements that new or improved facilities be
used for early childhood and other related programs for a
period of at least 10 years; and
(6) any other provision that the Capital Development
Board determines to be necessary or useful for the
administration of this Section.
(b-5) When grants are made to non-profit corporations for
the acquisition or construction of new facilities, the Capital
Development Board or any State agency it so designates shall
hold title to or place a lien on the facility for a period of
10 years after the date of the grant award, after which title
to the facility shall be transferred to the non-profit
corporation or the lien shall be removed, provided that the
non-profit corporation has complied with the terms of its
grant agreement. When grants are made to non-profit
corporations for the purpose of renovation or rehabilitation,
if the non-profit corporation does not comply with item (5) of
subsection (b) of this Section, the Capital Development Board
or any State agency it so designates shall recover the grant
pursuant to the procedures outlined in the Illinois Grant
Funds Recovery Act.
(c) The Capital Development Board, in consultation with
the State Board of Education, shall establish standards for
the determination of priority needs concerning early childhood
projects based on projects located in communities in the State

with the greatest underserved population of young children,
utilizing Census data and other reliable local early childhood
service data.
(d) In each school year in which early childhood
construction project grants are awarded, 20% of the total
amount awarded shall be awarded to a school district with a
population of more than 500,000, provided that the school
district complies with the requirements of this Section and
the rules adopted under this Section.
(Source: P.A. 102-16, eff. 6-17-21.)
Section 5-104. The Public Community College Act is amended
by changing Section 2-16.02 as follows:
(110 ILCS 805/2-16.02) (from Ch. 122, par. 102-16.02)
Sec. 2-16.02. Grants. Any community college district that
maintains a community college recognized by the State Board
shall receive, when eligible, grants enumerated in this
Section. Funded semester credit hours or other measures or
both as specified by the State Board shall be used to
distribute grants to community colleges. Funded semester
credit hours shall be defined, for purposes of this Section,
as the greater of (1) the number of semester credit hours, or
equivalent, in all funded instructional categories of students
who have been certified as being in attendance at midterm
during the respective terms of the base fiscal year or (2) the

average of semester credit hours, or equivalent, in all funded
instructional categories of students who have been certified
as being in attendance at midterm during the respective terms
of the base fiscal year and the 2 prior fiscal years. For
purposes of this Section, "base fiscal year" means the fiscal
year 2 years prior to the fiscal year for which the grants are
appropriated. Such students shall have been residents of
Illinois and shall have been enrolled in courses that are part
of instructional program categories approved by the State
Board and that are applicable toward an associate degree or
certificate. Courses that are eligible for reimbursement are
those courses for which the district pays 50% or more of the
program costs from unrestricted revenue sources, with the
exception of dual credit courses and courses offered by
contract with the Department of Corrections in correctional
institutions. For the purposes of this Section, "unrestricted
revenue sources" means those revenues in which the provider of
the revenue imposes no financial limitations upon the district
as it relates to the expenditure of the funds. Except for
Fiscal Year 2012, base operating grants shall be paid based on
rates per funded semester credit hour or equivalent calculated
by the State Board for funded instructional categories using
cost of instruction, enrollment, inflation, and other relevant
factors. For Fiscal Year 2012, the allocations for base
operating grants to community college districts shall be the
same as they were in Fiscal Year 2011, reduced or increased

proportionately according to the appropriation for base
operating grants for Fiscal Year 2012.
Equalization grants shall be calculated by the State Board
by determining a local revenue factor for each district by:
(A) adding (1) each district's Corporate Personal Property
Replacement Fund allocations from the base fiscal year or the
average of the base fiscal year and prior year, whichever is
less, divided by the applicable statewide average tax rate to
(2) the district's most recently audited year's equalized
assessed valuation or the average of the most recently audited
year and prior year, whichever is less, (B) then dividing by
the district's audited full-time equivalent resident students
for the base fiscal year or the average for the base fiscal
year and the 2 prior fiscal years, whichever is greater, and
(C) then multiplying by the applicable statewide average tax
rate. The State Board shall calculate a statewide weighted
average threshold by applying the same methodology to the
totals of all districts' Corporate Personal Property Tax
Replacement Fund allocations, equalized assessed valuations,
and audited full-time equivalent district resident students
and multiplying by the applicable statewide average tax rate.
The difference between the statewide weighted average
threshold and the local revenue factor, multiplied by the
number of full-time equivalent resident students, shall
determine the amount of equalization funding that each
district is eligible to receive. A percentage factor, as

determined by the State Board, may be applied to the statewide
threshold as a method for allocating equalization funding. A
minimum equalization grant of an amount per district as
determined by the State Board shall be established for any
community college district which qualifies for an equalization
grant based upon the preceding criteria, but becomes
ineligible for equalization funding, or would have received a
grant of less than the minimum equalization grant, due to
threshold prorations applied to reduce equalization funding.
As of July 1, 2013, a community college district eligible to
receive an equalization grant based upon the preceding
criteria must maintain a minimum required combined in-district
tuition and universal fee rate per semester credit hour equal
to 70% of the State-average combined rate, as determined by
the State Board, or the total revenue received by the
community college district from combined in-district tuition
and universal fees must be at least 30% of the total revenue
received by the community college district, as determined by
the State Board, for equalization funding. As of July 1, 2004,
a community college district must maintain a minimum required
operating tax rate equal to at least 95% of its maximum
authorized tax rate to qualify for equalization funding. This
95% minimum tax rate requirement shall be based upon the
maximum operating tax rate as limited by the Property Tax
Extension Limitation Law.
The State Board shall distribute such other grants as may

be authorized or appropriated by the General Assembly. The
State Board may adopt any rules necessary for the purposes of
implementing and distributing funds pursuant to an authorized
or appropriated grant.
Each community college district entitled to State grants
under this Section must submit a report of its enrollment to
the State Board not later than 30 days following the end of
each semester or term in a format prescribed by the State
Board. These semester credit hours, or equivalent, shall be
certified by each district on forms provided by the State
Board. Each district's certified semester credit hours, or
equivalent, are subject to audit pursuant to Section 3-22.1.
The State Board shall certify, prepare, and submit monthly
vouchers to the State Comptroller setting forth an amount
equal to one-twelfth of the grants approved by the State Board
for base operating grants and equalization grants. The State
Board shall prepare and submit to the State Comptroller
vouchers for payments of other grants as appropriated by the
General Assembly. If the amount appropriated for grants is
different from the amount provided for such grants under this
Act, the grants shall be proportionately reduced or increased
accordingly.
For the purposes of this Section, "resident student" means
a student in a community college district who maintains
residency in that district or meets other residency
definitions established by the State Board, and who was

enrolled either in one of the approved instructional program
categories in that district, or in another community college
district to which the resident's district is paying tuition
under Section 6-2 or with which the resident's district has
entered into a cooperative agreement in lieu of such tuition.
Students shall be classified as residents of the community
college district without meeting the 30-day residency
requirement of the district if they are currently residing in
the district and are youth (i) who are currently under the
legal guardianship of the Illinois Department of Children and
Family Services or have recently been emancipated from the
Department and (ii) who had previously met the 30-day
residency requirement of the district but who had a placement
change into a new community college district. The student, a
caseworker or other personnel of the Department, or the
student's attorney or guardian ad litem appointed under the
Juvenile Court Act of 1987 shall provide the district with
proof of current in-district residency.
For the purposes of this Section, a "full-time equivalent"
student is equal to 30 semester credit hours.
The Illinois Community College Board Contracts and Grants
Fund is hereby created in the State Treasury. Items of income
to this fund shall include any grants, awards, endowments, or
like proceeds, and where appropriate, other funds made
available through contracts with governmental, public, and
private agencies or persons. The General Assembly shall from

time to time make appropriations payable from such fund for
the support, improvement, and expenses of the State Board and
Illinois community college districts.
(Source: P.A. 99-845, eff. 1-1-17; 100-884, eff. 1-1-19.)
Section 5-105. The Higher Education Student Assistance Act
is amended by changing Sections 35 and 65.100 as follows:
(110 ILCS 947/35)
Sec. 35. Monetary award program.
(a) The Commission shall, each year, receive and consider
applications for grant assistance under this Section. Subject
to a separate appropriation for such purposes, an applicant is
eligible for a grant under this Section when the Commission
finds that the applicant:
(1) is a resident of this State and a citizen or
permanent resident of the United States;
(2) is enrolled or has been accepted for enrollment in
a qualified institution for the purpose of obtaining a
degree, certificate, or other credential offered by the
institution, as applicable; and
(3) in the absence of grant assistance, will be
deterred by financial considerations from completing an
educational program at the qualified institution of his or
her choice.
(b) The Commission shall award renewals only upon the

student's application and upon the Commission's finding that
the applicant:
(1) has remained a student in good standing;
(2) remains a resident of this State; and
(3) is in a financial situation that continues to
warrant assistance.
(c) All grants shall be applicable only to tuition and
necessary fee costs. The Commission shall determine the grant
amount for each student, which shall not exceed the smallest
of the following amounts:
(1) subject to appropriation, $5,468 for fiscal year
2009, $5,968 for fiscal year 2010, $6,468 for fiscal year
2011 and each fiscal year thereafter through fiscal year
2022, and $8,508 for fiscal year 2023, and $10,896 for
fiscal year 2024 and each fiscal year thereafter, or such
lesser amount as the Commission finds to be available,
during an academic year;
(2) the amount which equals 2 semesters or 3 quarters
tuition and other necessary fees required generally by the
institution of all full-time undergraduate students; or
(3) such amount as the Commission finds to be
appropriate in view of the applicant's financial
resources.
Subject to appropriation, the maximum grant amount for
students not subject to subdivision (1) of this subsection (c)
must be increased by the same percentage as any increase made

by law to the maximum grant amount under subdivision (1) of
this subsection (c).
"Tuition and other necessary fees" as used in this Section
include the customary charge for instruction and use of
facilities in general, and the additional fixed fees charged
for specified purposes, which are required generally of
nongrant recipients for each academic period for which the
grant applicant actually enrolls, but do not include fees
payable only once or breakage fees and other contingent
deposits which are refundable in whole or in part. The
Commission may prescribe, by rule not inconsistent with this
Section, detailed provisions concerning the computation of
tuition and other necessary fees.
(d) No applicant, including those presently receiving
scholarship assistance under this Act, is eligible for
monetary award program consideration under this Act after
receiving a baccalaureate degree or the equivalent of 135
semester credit hours of award payments.
(d-5) In this subsection (d-5), "renewing applicant" means
a student attending an institution of higher learning who
received a Monetary Award Program grant during the prior
academic year. Beginning with the processing of applications
for the 2020-2021 academic year, the Commission shall annually
publish a priority deadline date for renewing applicants.
Subject to appropriation, a renewing applicant who files by
the published priority deadline date shall receive a grant if

he or she continues to meet the eligibility requirements under
this Section. A renewing applicant's failure to apply by the
priority deadline date established under this subsection (d-5)
shall not disqualify him or her from receiving a grant if
sufficient funding is available to provide awards after that
date.
(e) The Commission, in determining the number of grants to
be offered, shall take into consideration past experience with
the rate of grant funds unclaimed by recipients. The
Commission shall notify applicants that grant assistance is
contingent upon the availability of appropriated funds.
(e-5) The General Assembly finds and declares that it is
an important purpose of the Monetary Award Program to
facilitate access to college both for students who pursue
postsecondary education immediately following high school and
for those who pursue postsecondary education later in life,
particularly Illinoisans who are dislocated workers with
financial need and who are seeking to improve their economic
position through education. For the 2015-2016 and 2016-2017
academic years, the Commission shall give additional and
specific consideration to the needs of dislocated workers with
the intent of allowing applicants who are dislocated workers
an opportunity to secure financial assistance even if applying
later than the general pool of applicants. The Commission's
consideration shall include, in determining the number of
grants to be offered, an estimate of the resources needed to

serve dislocated workers who apply after the Commission
initially suspends award announcements for the upcoming
regular academic year, but prior to the beginning of that
academic year. For the purposes of this subsection (e-5), a
dislocated worker is defined as in the federal Workforce
Innovation and Opportunity Act.
(f) (Blank).
(g) The Commission shall determine the eligibility of and
make grants to applicants enrolled at qualified for-profit
institutions in accordance with the criteria set forth in this
Section. The eligibility of applicants enrolled at such
for-profit institutions shall be limited as follows:
(1) Beginning with the academic year 1997, only to
eligible first-time freshmen and first-time transfer
students who have attained an associate degree.
(2) Beginning with the academic year 1998, only to
eligible freshmen students, transfer students who have
attained an associate degree, and students who receive a
grant under paragraph (1) for the academic year 1997 and
whose grants are being renewed for the academic year 1998.
(3) Beginning with the academic year 1999, to all
eligible students.
(h) The Commission may award a grant to an eligible
applicant enrolled at an Illinois public institution of higher
learning in a program that will culminate in the award of an
occupational or career and technical certificate as that term

is defined in 23 Ill. Adm. Code 1501.301.
(i) The Commission may adopt rules to implement this
Section.
(Source: P.A. 101-81, eff. 7-12-19; 102-699, eff. 4-19-22.)
(110 ILCS 947/65.100)
(Section scheduled to be repealed on October 1, 2024)
Sec. 65.100. AIM HIGH Grant Pilot Program.
(a) The General Assembly makes all of the following
findings:
(1) Both access and affordability are important
aspects of the Illinois Public Agenda for College and
Career Success report.
(2) This State is in the top quartile with respect to
the percentage of family income needed to pay for college.
(3) Research suggests that as loan amounts increase,
rather than an increase in grant amounts, the probability
of college attendance decreases.
(4) There is further research indicating that
socioeconomic status may affect the willingness of
students to use loans to attend college.
(5) Strategic use of tuition discounting can decrease
the amount of loans that students must use to pay for
tuition.
(6) A modest, individually tailored tuition discount
can make the difference in a student choosing to attend

college and enhance college access for low-income and
middle-income families.
(7) Even if the federally calculated financial need
for college attendance is met, the federally determined
Expected Family Contribution can still be a daunting
amount.
(8) This State is the second largest exporter of
students in the country.
(9) When talented Illinois students attend
universities in this State, the State and those
universities benefit.
(10) State universities in other states have adopted
pricing and incentives that allow many Illinois residents
to pay less to attend an out-of-state university than to
remain in this State for college.
(11) Supporting Illinois student attendance at
Illinois public universities can assist in State efforts
to maintain and educate a highly trained workforce.
(12) Modest tuition discounts that are individually
targeted and tailored can result in enhanced revenue for
public universities.
(13) By increasing a public university's capacity to
strategically use tuition discounting, the public
university will be capable of creating enhanced tuition
revenue by increasing enrollment yields.
(b) In this Section:

"Eligible applicant" means a student from any high school
in this State, whether or not recognized by the State Board of
Education, who is engaged in a program of study that in due
course will be completed by the end of the school year and who
meets all of the qualifications and requirements under this
Section.
"Tuition and other necessary fees" includes the customary
charge for instruction and use of facilities in general and
the additional fixed fees charged for specified purposes that
are required generally of non-grant recipients for each
academic period for which the grant applicant actually
enrolls, but does not include fees payable only once or
breakage fees and other contingent deposits that are
refundable in whole or in part. The Commission may adopt, by
rule not inconsistent with this Section, detailed provisions
concerning the computation of tuition and other necessary
fees.
(c) Beginning with the 2019-2020 academic year, each
public university may establish a merit-based scholarship
pilot program known as the AIM HIGH Grant Pilot Program. Each
year, the Commission shall receive and consider applications
from public universities under this Section. Subject to
appropriation and any tuition waiver limitation established by
the Board of Higher Education, a public university campus may
award a grant to a student under this Section if it finds that
the applicant meets all of the following criteria:

(1) He or she is a resident of this State and a citizen
or eligible noncitizen of the United States.
(2) He or she files a Free Application for Federal
Student Aid and demonstrates financial need with a
household income no greater than 8 6 times the poverty
guidelines updated periodically in the Federal Register by
the U.S. Department of Health and Human Services under the
authority of 42 U.S.C. 9902(2). The household income of
the applicant at the time of initial application shall be
deemed to be the household income of the applicant for the
duration of the pilot program.
(3) He or she meets the minimum cumulative grade point
average or ACT or SAT college admissions test score, as
determined by the public university campus.
(4) He or she is enrolled in a public university as an
undergraduate student on a full-time basis.
(5) He or she has not yet received a baccalaureate
degree or the equivalent of 135 semester credit hours.
(6) He or she is not incarcerated.
(7) He or she is not in default on any student loan or
does not owe a refund or repayment on any State or federal
grant or scholarship.
(8) Any other reasonable criteria, as determined by
the public university campus.
(d) Each public university campus shall determine grant
renewal criteria consistent with the requirements under this

Section.
(e) Each participating public university campus shall post
on its Internet website criteria and eligibility requirements
for receiving awards that use funds under this Section that
include a range in the sizes of these individual awards. The
criteria and amounts must also be reported to the Commission
and the Board of Higher Education, who shall post the
information on their respective Internet websites.
(f) After enactment of an appropriation for this Program,
the Commission shall determine an allocation of funds to each
public university in an amount proportionate to the number of
undergraduate students who are residents of this State and
citizens or eligible noncitizens of the United States and who
were enrolled at each public university campus in the previous
academic year. All applications must be made to the Commission
on or before a date determined by the Commission and on forms
that the Commission shall provide to each public university
campus. The form of the application and the information
required shall be determined by the Commission and shall
include, without limitation, the total public university
campus funds used to match funds received from the Commission
in the previous academic year under this Section, if any, the
total enrollment of undergraduate students who are residents
of this State from the previous academic year, and any
supporting documents as the Commission deems necessary. Each
public university campus shall match the amount of funds

received by the Commission with financial aid for eligible
students.
A public university in which an average of at least 49% of
the students seeking a bachelor's degree or certificate
received a Pell Grant over the prior 3 academic years, as
reported to the Commission, shall match 20% of the amount of
funds awarded in a given academic year with non-loan financial
aid for eligible students. A public university in which an
average of less than 49% of the students seeking a bachelor's
degree or certificate received a Pell Grant over the prior 3
academic years, as reported to the Commission, shall match 60%
of the amount of funds awarded in a given academic year with
non-loan financial aid for eligible students.
A public university campus is not required to claim its
entire allocation. The Commission shall make available to all
public universities, on a date determined by the Commission,
any unclaimed funds and the funds must be made available to
those public university campuses in the proportion determined
under this subsection (f), excluding from the calculation
those public university campuses not claiming their full
allocations.
Each public university campus may determine the award
amounts for eligible students on an individual or broad basis,
but, subject to renewal eligibility, each renewed award may
not be less than the amount awarded to the eligible student in
his or her first year attending the public university campus.

Notwithstanding this limitation, a renewal grant may be
reduced due to changes in the student's cost of attendance,
including, but not limited to, if a student reduces the number
of credit hours in which he or she is enrolled, but remains a
full-time student, or switches to a course of study with a
lower tuition rate.
An eligible applicant awarded grant assistance under this
Section is eligible to receive other financial aid. Total
grant aid to the student from all sources may not exceed the
total cost of attendance at the public university campus.
(g) All money allocated to a public university campus
under this Section may be used only for financial aid purposes
for students attending the public university campus during the
academic year, not including summer terms. Notwithstanding any
other provision of law to the contrary, any funds received by a
public university campus under this Section that are not
granted to students in the academic year for which the funds
are received may be retained by the public university campus
for expenditure on students participating in the Program or
students eligible to participate in the Program.
(h) Each public university campus that establishes a
Program under this Section must annually report to the
Commission, on or before a date determined by the Commission,
the number of undergraduate students enrolled at that campus
who are residents of this State.
(i) Each public university campus must report to the

Commission the total non-loan financial aid amount given by
the public university campus to undergraduate students in the
2017-2018 academic year, not including the summer term. To be
eligible to receive funds under the Program, a public
university campus may not decrease the total amount of
non-loan financial aid it gives to undergraduate students, not
including any funds received from the Commission under this
Section or any funds used to match grant awards under this
Section, to an amount lower than the reported amount for the
2017-2018 academic year, not including the summer term.
(j) On or before a date determined by the Commission, each
public university campus that participates in the Program
under this Section shall annually submit a report to the
Commission with all of the following information:
(1) The Program's impact on tuition revenue and
enrollment goals and increase in access and affordability
at the public university campus.
(2) Total funds received by the public university
campus under the Program.
(3) Total non-loan financial aid awarded to
undergraduate students attending the public university
campus.
(4) Total amount of funds matched by the public
university campus.
(5) Total amount of claimed and unexpended funds
retained by the public university campus.

(6) The percentage of total financial aid distributed
under the Program by the public university campus.
(7) The total number of students receiving grants from
the public university campus under the Program and those
students' grade level, race, gender, income level, family
size, Monetary Award Program eligibility, Pell Grant
eligibility, and zip code of residence and the amount of
each grant award. This information shall include unit
record data on those students regarding variables
associated with the parameters of the public university's
Program, including, but not limited to, a student's ACT or
SAT college admissions test score, high school or
university cumulative grade point average, or program of
study.
On or before October 1, 2020 and annually on or before
October 1 thereafter, the Commission shall submit a report
with the findings under this subsection (j) and any other
information regarding the AIM HIGH Grant Pilot Program to (i)
the Governor, (ii) the Speaker of the House of
Representatives, (iii) the Minority Leader of the House of
Representatives, (iv) the President of the Senate, and (v) the
Minority Leader of the Senate. The reports to the General
Assembly shall be filed with the Clerk of the House of
Representatives and the Secretary of the Senate in electronic
form only, in the manner that the Clerk and the Secretary shall
direct. The Commission's report may not disaggregate data to a

level that may disclose personally identifying information of
individual students.
The sharing and reporting of student data under this
subsection (j) must be in accordance with the requirements
under the federal Family Educational Rights and Privacy Act of
1974 and the Illinois School Student Records Act. All parties
must preserve the confidentiality of the information as
required by law. The names of the grant recipients under this
Section are not subject to disclosure under the Freedom of
Information Act.
Public university campuses that fail to submit a report
under this subsection (j) or that fail to adhere to any other
requirements under this Section may not be eligible for
distribution of funds under the Program for the next academic
year, but may be eligible for distribution of funds for each
academic year thereafter.
(k) The Commission shall adopt rules to implement this
Section.
(l) This Section is repealed on October 1, 2024.
(Source: P.A. 100-587, eff. 6-4-18; 100-1015, eff. 8-21-18;
100-1183, eff. 4-4-19; 101-81, eff. 7-12-19; 101-613, eff.
6-1-20; 101-643, eff. 6-18-20; 101-654, eff. 3-8-21.)
Section 5-110. If and only if House Bill 2041 of the 103rd
General Assembly becomes law, then the Private College Act is
amended by adding Section 14.12 as follows:

(110 ILCS 1005/14.12 new)
Sec. 14.12. Transfer of Fund Balance. On the effective
date of this Section, or as soon thereafter as practical, the
State Comptroller shall direct and the State Treasurer shall
transfer the remaining balance from the Private College
Academic Quality Assurance Fund into the Academic Quality
Assurance Fund. Upon completion of the transfer, the Private
College Academic Quality Assurance Fund is dissolved, and any
future deposits due to that Fund and any outstanding
obligations or liabilities of that Fund pass to the Academic
Quality Assurance Fund. This Section is repealed on January 1,
2024.
Section 5-120. The Illinois Health Benefits Exchange Law
is amended by adding Section 5-30 as follows:
(215 ILCS 122/5-30 new)
Sec. 5-30. Transfers from Insurance Producer
Administration Fund. During fiscal year 2024 only, at the
direction of and upon notification from the Director of
Insurance, the State Comptroller shall direct and the State
Treasurer shall transfer up to a total of $10,000,000 from the
Insurance Producer Administration Fund to the Illinois Health
Benefits Exchange Fund. This Section is repealed on January 1,
2025.

Section 5-121. The Auction License Act is amended by
changing Section 10-50 as follows:
(225 ILCS 407/10-50)
(Section scheduled to be repealed on January 1, 2030)
Sec. 10-50. Fees; disposition of funds.
(a) The Department shall establish by rule a schedule of
fees for the administration and maintenance of this Act. Such
fees shall be nonrefundable.
(b) Prior to July 1, 2023, all fees collected under this
Act shall be deposited into the General Professions Dedicated
Fund and appropriated to the Department for the ordinary and
contingent expenses of the Department in the administration of
this Act. Beginning on July 1, 2023, all fees, fines,
penalties, or other monies received or collected pursuant to
this Act shall be deposited in the Division of Real Estate
General Fund. On or after July 1, 2023, at the direction of the
Department, the Comptroller shall direct and the Treasurer
shall transfer the remaining balance of funds collected under
this Act from the General Professions Dedicated Fund to the
Division of Real Estate General Fund.
(Source: P.A. 102-970, eff. 5-27-22.)
Section 5-123. The Illinois Horse Racing Act of 1975 is
amended by changing Sections 30 and 31 as follows:

(230 ILCS 5/30) (from Ch. 8, par. 37-30)
Sec. 30. (a) The General Assembly declares that it is the
policy of this State to encourage the breeding of thoroughbred
horses in this State and the ownership of such horses by
residents of this State in order to provide for: sufficient
numbers of high quality thoroughbred horses to participate in
thoroughbred racing meetings in this State, and to establish
and preserve the agricultural and commercial benefits of such
breeding and racing industries to the State of Illinois. It is
the intent of the General Assembly to further this policy by
the provisions of this Act.
(b) Each organization licensee conducting a thoroughbred
racing meeting pursuant to this Act shall provide at least two
races each day limited to Illinois conceived and foaled horses
or Illinois foaled horses or both. A minimum of 6 races shall
be conducted each week limited to Illinois conceived and
foaled or Illinois foaled horses or both. No horses shall be
permitted to start in such races unless duly registered under
the rules of the Department of Agriculture.
(c) Conditions of races under subsection (b) shall be
commensurate with past performance, quality, and class of
Illinois conceived and foaled and Illinois foaled horses
available. If, however, sufficient competition cannot be had
among horses of that class on any day, the races may, with
consent of the Board, be eliminated for that day and

substitute races provided.
(d) There is hereby created a special fund of the State
Treasury to be known as the Illinois Thoroughbred Breeders
Fund.
Beginning on June 28, 2019 (the effective date of Public
Act 101-31) this amendatory Act of the 101st General Assembly,
the Illinois Thoroughbred Breeders Fund shall become a
non-appropriated trust fund held separate from State moneys.
Expenditures from this Fund shall no longer be subject to
appropriation.
Except as provided in subsection (g) of Section 27 of this
Act, 8.5% of all the monies received by the State as privilege
taxes on Thoroughbred racing meetings shall be paid into the
Illinois Thoroughbred Breeders Fund.
Notwithstanding any provision of law to the contrary,
amounts deposited into the Illinois Thoroughbred Breeders Fund
from revenues generated by gaming pursuant to an organization
gaming license issued under the Illinois Gambling Act after
June 28, 2019 (the effective date of Public Act 101-31) this
amendatory Act of the 101st General Assembly shall be in
addition to tax and fee amounts paid under this Section for
calendar year 2019 and thereafter.
(e) The Illinois Thoroughbred Breeders Fund shall be
administered by the Department of Agriculture with the advice
and assistance of the Advisory Board created in subsection (f)
of this Section.

(f) The Illinois Thoroughbred Breeders Fund Advisory Board
shall consist of the Director of the Department of
Agriculture, who shall serve as Chairman; a member of the
Illinois Racing Board, designated by it; 2 representatives of
the organization licensees conducting thoroughbred racing
meetings, recommended by them; 2 representatives of the
Illinois Thoroughbred Breeders and Owners Foundation,
recommended by it; one representative of the Horsemen's
Benevolent Protective Association; and one representative from
the Illinois Thoroughbred Horsemen's Association. Advisory
Board members shall serve for 2 years commencing January 1 of
each odd numbered year. If representatives of the organization
licensees conducting thoroughbred racing meetings, the
Illinois Thoroughbred Breeders and Owners Foundation, the
Horsemen's Benevolent Protection Association, and the Illinois
Thoroughbred Horsemen's Association have not been recommended
by January 1, of each odd numbered year, the Director of the
Department of Agriculture shall make an appointment for the
organization failing to so recommend a member of the Advisory
Board. Advisory Board members shall receive no compensation
for their services as members but shall be reimbursed for all
actual and necessary expenses and disbursements incurred in
the execution of their official duties.
(g) Monies expended from the Illinois Thoroughbred
Breeders Fund shall be expended by the Department of
Agriculture, with the advice and assistance of the Illinois

Thoroughbred Breeders Fund Advisory Board, for the following
purposes only:
(1) To provide purse supplements to owners of horses
participating in races limited to Illinois conceived and
foaled and Illinois foaled horses. Any such purse
supplements shall not be included in and shall be paid in
addition to any purses, stakes, or breeders' awards
offered by each organization licensee as determined by
agreement between such organization licensee and an
organization representing the horsemen. No monies from the
Illinois Thoroughbred Breeders Fund shall be used to
provide purse supplements for claiming races in which the
minimum claiming price is less than $7,500.
(2) To provide stakes and awards to be paid to the
owners of the winning horses in certain races limited to
Illinois conceived and foaled and Illinois foaled horses
designated as stakes races.
(2.5) To provide an award to the owner or owners of an
Illinois conceived and foaled or Illinois foaled horse
that wins a maiden special weight, an allowance, overnight
handicap race, or claiming race with claiming price of
$10,000 or more providing the race is not restricted to
Illinois conceived and foaled or Illinois foaled horses.
Awards shall also be provided to the owner or owners of
Illinois conceived and foaled and Illinois foaled horses
that place second or third in those races. To the extent

that additional moneys are required to pay the minimum
additional awards of 40% of the purse the horse earns for
placing first, second or third in those races for Illinois
foaled horses and of 60% of the purse the horse earns for
placing first, second or third in those races for Illinois
conceived and foaled horses, those moneys shall be
provided from the purse account at the track where earned.
(3) To provide stallion awards to the owner or owners
of any stallion that is duly registered with the Illinois
Thoroughbred Breeders Fund Program whose duly registered
Illinois conceived and foaled offspring wins a race
conducted at an Illinois thoroughbred racing meeting other
than a claiming race, provided that the stallion stood
service within Illinois at the time the offspring was
conceived and that the stallion did not stand for service
outside of Illinois at any time during the year in which
the offspring was conceived.
(4) To provide $75,000 annually for purses to be
distributed to county fairs that provide for the running
of races during each county fair exclusively for the
thoroughbreds conceived and foaled in Illinois. The
conditions of the races shall be developed by the county
fair association and reviewed by the Department with the
advice and assistance of the Illinois Thoroughbred
Breeders Fund Advisory Board. There shall be no wagering
of any kind on the running of Illinois conceived and

foaled races at county fairs.
(4.1) To provide purse money for an Illinois stallion
stakes program.
(5) No less than 90% of all monies expended from the
Illinois Thoroughbred Breeders Fund shall be expended for
the purposes in (1), (2), (2.5), (3), (4), (4.1), and (5)
as shown above.
(6) To provide for educational programs regarding the
thoroughbred breeding industry.
(7) To provide for research programs concerning the
health, development and care of the thoroughbred horse.
(8) To provide for a scholarship and training program
for students of equine veterinary medicine.
(9) To provide for dissemination of public information
designed to promote the breeding of thoroughbred horses in
Illinois.
(10) To provide for all expenses incurred in the
administration of the Illinois Thoroughbred Breeders Fund.
(h) The Illinois Thoroughbred Breeders Fund is not subject
to administrative charges or chargebacks, including, but not
limited to, those authorized under Section 8h of the State
Finance Act.
(i) A sum equal to 13% of the first prize money of every
purse won by an Illinois foaled or Illinois conceived and
foaled horse in races not limited to Illinois foaled horses or
Illinois conceived and foaled horses, or both, shall be paid

by the organization licensee conducting the horse race
meeting. Such sum shall be paid 50% from the organization
licensee's share of the money wagered and 50% from the purse
account as follows: 11 1/2% to the breeder of the winning horse
and 1 1/2% to the organization representing thoroughbred
breeders and owners who representative serves on the Illinois
Thoroughbred Breeders Fund Advisory Board for verifying the
amounts of breeders' awards earned, ensuring their
distribution in accordance with this Act, and servicing and
promoting the Illinois thoroughbred horse racing industry.
Beginning in the calendar year in which an organization
licensee that is eligible to receive payments under paragraph
(13) of subsection (g) of Section 26 of this Act begins to
receive funds from gaming pursuant to an organization gaming
license issued under the Illinois Gambling Act, a sum equal to
21 1/2% of the first prize money of every purse won by an
Illinois foaled or an Illinois conceived and foaled horse in
races not limited to an Illinois conceived and foaled horse,
or both, shall be paid 30% from the organization licensee's
account and 70% from the purse account as follows: 20% to the
breeder of the winning horse and 1 1/2% to the organization
representing thoroughbred breeders and owners whose
representatives serve on the Illinois Thoroughbred Breeders
Fund Advisory Board for verifying the amounts of breeders'
awards earned, ensuring their distribution in accordance with
this Act, and servicing and promoting the Illinois

Thoroughbred racing industry. The organization representing
thoroughbred breeders and owners shall cause all expenditures
of monies received under this subsection (i) to be audited at
least annually by a registered public accountant. The
organization shall file copies of each annual audit with the
Racing Board, the Clerk of the House of Representatives and
the Secretary of the Senate, and shall make copies of each
annual audit available to the public upon request and upon
payment of the reasonable cost of photocopying the requested
number of copies. Such payments shall not reduce any award to
the owner of the horse or reduce the taxes payable under this
Act. Upon completion of its racing meet, each organization
licensee shall deliver to the organization representing
thoroughbred breeders and owners whose representative serves
on the Illinois Thoroughbred Breeders Fund Advisory Board a
listing of all the Illinois foaled and the Illinois conceived
and foaled horses which won breeders' awards and the amount of
such breeders' awards under this subsection to verify accuracy
of payments and assure proper distribution of breeders' awards
in accordance with the provisions of this Act. Such payments
shall be delivered by the organization licensee within 30 days
of the end of each race meeting.
(j) A sum equal to 13% of the first prize money won in
every race limited to Illinois foaled horses or Illinois
conceived and foaled horses, or both, shall be paid in the
following manner by the organization licensee conducting the

horse race meeting, 50% from the organization licensee's share
of the money wagered and 50% from the purse account as follows:
11 1/2% to the breeders of the horses in each such race which
are the official first, second, third, and fourth finishers
and 1 1/2% to the organization representing thoroughbred
breeders and owners whose representatives serve on the
Illinois Thoroughbred Breeders Fund Advisory Board for
verifying the amounts of breeders' awards earned, ensuring
their proper distribution in accordance with this Act, and
servicing and promoting the Illinois horse racing industry.
Beginning in the calendar year in which an organization
licensee that is eligible to receive payments under paragraph
(13) of subsection (g) of Section 26 of this Act begins to
receive funds from gaming pursuant to an organization gaming
license issued under the Illinois Gambling Act, a sum of 21
1/2% of every purse in a race limited to Illinois foaled horses
or Illinois conceived and foaled horses, or both, shall be
paid by the organization licensee conducting the horse race
meeting. Such sum shall be paid 30% from the organization
licensee's account and 70% from the purse account as follows:
20% to the breeders of the horses in each such race who are
official first, second, third and fourth finishers and 1 1/2%
to the organization representing thoroughbred breeders and
owners whose representatives serve on the Illinois
Thoroughbred Breeders Fund Advisory Board for verifying the
amounts of breeders' awards earned, ensuring their proper

distribution in accordance with this Act, and servicing and
promoting the Illinois thoroughbred horse racing industry. The
organization representing thoroughbred breeders and owners
shall cause all expenditures of moneys received under this
subsection (j) to be audited at least annually by a registered
public accountant. The organization shall file copies of each
annual audit with the Racing Board, the Clerk of the House of
Representatives and the Secretary of the Senate, and shall
make copies of each annual audit available to the public upon
request and upon payment of the reasonable cost of
photocopying the requested number of copies. The copies of the
audit to the General Assembly shall be filed with the Clerk of
the House of Representatives and the Secretary of the Senate
in electronic form only, in the manner that the Clerk and the
Secretary shall direct.
The amounts paid to the breeders in accordance with this
subsection shall be distributed as follows:
(1) 60% of such sum shall be paid to the breeder of the
horse which finishes in the official first position;
(2) 20% of such sum shall be paid to the breeder of the
horse which finishes in the official second position;
(3) 15% of such sum shall be paid to the breeder of the
horse which finishes in the official third position; and
(4) 5% of such sum shall be paid to the breeder of the
horse which finishes in the official fourth position.
Such payments shall not reduce any award to the owners of a

horse or reduce the taxes payable under this Act. Upon
completion of its racing meet, each organization licensee
shall deliver to the organization representing thoroughbred
breeders and owners whose representative serves on the
Illinois Thoroughbred Breeders Fund Advisory Board a listing
of all the Illinois foaled and the Illinois conceived and
foaled horses which won breeders' awards and the amount of
such breeders' awards in accordance with the provisions of
this Act. Such payments shall be delivered by the organization
licensee within 30 days of the end of each race meeting.
(k) The term "breeder", as used herein, means the owner of
the mare at the time the foal is dropped. An "Illinois foaled
horse" is a foal dropped by a mare which enters this State on
or before December 1, in the year in which the horse is bred,
provided the mare remains continuously in this State until its
foal is born. An "Illinois foaled horse" also means a foal born
of a mare in the same year as the mare enters this State on or
before March 1, and remains in this State at least 30 days
after foaling, is bred back during the season of the foaling to
an Illinois Registered Stallion (unless a veterinarian
certifies that the mare should not be bred for health
reasons), and is not bred to a stallion standing in any other
state during the season of foaling. An "Illinois foaled horse"
also means a foal born in Illinois of a mare purchased at
public auction subsequent to the mare entering this State on
or before March 1 of the foaling year providing the mare is

owned solely by one or more Illinois residents or an Illinois
entity that is entirely owned by one or more Illinois
residents.
(l) The Department of Agriculture shall, by rule, with the
advice and assistance of the Illinois Thoroughbred Breeders
Fund Advisory Board:
(1) Qualify stallions for Illinois breeding; such
stallions to stand for service within the State of
Illinois at the time of a foal's conception. Such stallion
must not stand for service at any place outside the State
of Illinois during the calendar year in which the foal is
conceived. The Department of Agriculture may assess and
collect an application fee of up to $500 for the
registration of Illinois-eligible stallions. All fees
collected are to be held in trust accounts for the
purposes set forth in this Act and in accordance with
Section 205-15 of the Department of Agriculture Law.
(2) Provide for the registration of Illinois conceived
and foaled horses and Illinois foaled horses. No such
horse shall compete in the races limited to Illinois
conceived and foaled horses or Illinois foaled horses or
both unless registered with the Department of Agriculture.
The Department of Agriculture may prescribe such forms as
are necessary to determine the eligibility of such horses.
The Department of Agriculture may assess and collect
application fees for the registration of Illinois-eligible

foals. All fees collected are to be held in trust accounts
for the purposes set forth in this Act and in accordance
with Section 205-15 of the Department of Agriculture Law.
No person shall knowingly prepare or cause preparation of
an application for registration of such foals containing
false information.
(m) The Department of Agriculture, with the advice and
assistance of the Illinois Thoroughbred Breeders Fund Advisory
Board, shall provide that certain races limited to Illinois
conceived and foaled and Illinois foaled horses be stakes
races and determine the total amount of stakes and awards to be
paid to the owners of the winning horses in such races.
In determining the stakes races and the amount of awards
for such races, the Department of Agriculture shall consider
factors, including but not limited to, the amount of money
transferred into appropriated for the Illinois Thoroughbred
Breeders Fund program, organization licensees' contributions,
availability of stakes caliber horses as demonstrated by past
performances, whether the race can be coordinated into the
proposed racing dates within organization licensees' racing
dates, opportunity for colts and fillies and various age
groups to race, public wagering on such races, and the
previous racing schedule.
(n) The Board and the organization licensee shall notify
the Department of the conditions and minimum purses for races
limited to Illinois conceived and foaled and Illinois foaled

horses conducted for each organization licensee conducting a
thoroughbred racing meeting. The Department of Agriculture
with the advice and assistance of the Illinois Thoroughbred
Breeders Fund Advisory Board may allocate monies for purse
supplements for such races. In determining whether to allocate
money and the amount, the Department of Agriculture shall
consider factors, including but not limited to, the amount of
money transferred into appropriated for the Illinois
Thoroughbred Breeders Fund program, the number of races that
may occur, and the organization licensee's purse structure.
(o) (Blank).
(Source: P.A. 101-31, eff. 6-28-19.)
(230 ILCS 5/31) (from Ch. 8, par. 37-31)
Sec. 31. (a) The General Assembly declares that it is the
policy of this State to encourage the breeding of standardbred
horses in this State and the ownership of such horses by
residents of this State in order to provide for: sufficient
numbers of high quality standardbred horses to participate in
harness racing meetings in this State, and to establish and
preserve the agricultural and commercial benefits of such
breeding and racing industries to the State of Illinois. It is
the intent of the General Assembly to further this policy by
the provisions of this Section of this Act.
(b) Each organization licensee conducting a harness racing
meeting pursuant to this Act shall provide for at least two

races each race program limited to Illinois conceived and
foaled horses. A minimum of 6 races shall be conducted each
week limited to Illinois conceived and foaled horses. No
horses shall be permitted to start in such races unless duly
registered under the rules of the Department of Agriculture.
(b-5) Organization licensees, not including the Illinois
State Fair or the DuQuoin State Fair, shall provide stake
races and early closer races for Illinois conceived and foaled
horses so that purses distributed for such races shall be no
less than 17% of total purses distributed for harness racing
in that calendar year in addition to any stakes payments and
starting fees contributed by horse owners.
(b-10) Each organization licensee conducting a harness
racing meeting pursuant to this Act shall provide an owner
award to be paid from the purse account equal to 12% of the
amount earned by Illinois conceived and foaled horses
finishing in the first 3 positions in races that are not
restricted to Illinois conceived and foaled horses. The owner
awards shall not be paid on races below the $10,000 claiming
class.
(c) Conditions of races under subsection (b) shall be
commensurate with past performance, quality and class of
Illinois conceived and foaled horses available. If, however,
sufficient competition cannot be had among horses of that
class on any day, the races may, with consent of the Board, be
eliminated for that day and substitute races provided.

(d) There is hereby created a special fund of the State
Treasury to be known as the Illinois Standardbred Breeders
Fund. Beginning on June 28, 2019 (the effective date of Public
Act 101-31), the Illinois Standardbred Breeders Fund shall
become a non-appropriated trust fund held separate and apart
from State moneys. Expenditures from this Fund shall no longer
be subject to appropriation.
During the calendar year 1981, and each year thereafter,
except as provided in subsection (g) of Section 27 of this Act,
eight and one-half per cent of all the monies received by the
State as privilege taxes on harness racing meetings shall be
paid into the Illinois Standardbred Breeders Fund.
(e) Notwithstanding any provision of law to the contrary,
amounts deposited into the Illinois Standardbred Breeders Fund
from revenues generated by gaming pursuant to an organization
gaming license issued under the Illinois Gambling Act after
June 28, 2019 (the effective date of Public Act 101-31) shall
be in addition to tax and fee amounts paid under this Section
for calendar year 2019 and thereafter. The Illinois
Standardbred Breeders Fund shall be administered by the
Department of Agriculture with the assistance and advice of
the Advisory Board created in subsection (f) of this Section.
(f) The Illinois Standardbred Breeders Fund Advisory Board
is hereby created. The Advisory Board shall consist of the
Director of the Department of Agriculture, who shall serve as
Chairman; the Superintendent of the Illinois State Fair; a

member of the Illinois Racing Board, designated by it; a
representative of the largest association of Illinois
standardbred owners and breeders, recommended by it; a
representative of a statewide association representing
agricultural fairs in Illinois, recommended by it, such
representative to be from a fair at which Illinois conceived
and foaled racing is conducted; a representative of the
organization licensees conducting harness racing meetings,
recommended by them; a representative of the Breeder's
Committee of the association representing the largest number
of standardbred owners, breeders, trainers, caretakers, and
drivers, recommended by it; and a representative of the
association representing the largest number of standardbred
owners, breeders, trainers, caretakers, and drivers,
recommended by it. Advisory Board members shall serve for 2
years commencing January 1 of each odd numbered year. If
representatives of the largest association of Illinois
standardbred owners and breeders, a statewide association of
agricultural fairs in Illinois, the association representing
the largest number of standardbred owners, breeders, trainers,
caretakers, and drivers, a member of the Breeder's Committee
of the association representing the largest number of
standardbred owners, breeders, trainers, caretakers, and
drivers, and the organization licensees conducting harness
racing meetings have not been recommended by January 1 of each
odd numbered year, the Director of the Department of

Agriculture shall make an appointment for the organization
failing to so recommend a member of the Advisory Board.
Advisory Board members shall receive no compensation for their
services as members but shall be reimbursed for all actual and
necessary expenses and disbursements incurred in the execution
of their official duties.
(g) Monies expended from the Illinois Standardbred
Breeders Fund shall be expended by the Department of
Agriculture, with the assistance and advice of the Illinois
Standardbred Breeders Fund Advisory Board for the following
purposes only:
1. To provide purses for races limited to Illinois
conceived and foaled horses at the State Fair and the
DuQuoin State Fair.
2. To provide purses for races limited to Illinois
conceived and foaled horses at county fairs.
3. To provide purse supplements for races limited to
Illinois conceived and foaled horses conducted by
associations conducting harness racing meetings.
4. No less than 75% of all monies in the Illinois
Standardbred Breeders Fund shall be expended for purses in
1, 2, and 3 as shown above.
5. In the discretion of the Department of Agriculture
to provide awards to harness breeders of Illinois
conceived and foaled horses which win races conducted by
organization licensees conducting harness racing meetings.

A breeder is the owner of a mare at the time of conception.
No more than 10% of all moneys transferred into monies
appropriated from the Illinois Standardbred Breeders Fund
shall be expended for such harness breeders awards. No
more than 25% of the amount expended for harness breeders
awards shall be expended for expenses incurred in the
administration of such harness breeders awards.
6. To pay for the improvement of racing facilities
located at the State Fair and County fairs.
7. To pay the expenses incurred in the administration
of the Illinois Standardbred Breeders Fund.
8. To promote the sport of harness racing, including
grants up to a maximum of $7,500 per fair per year for
conducting pari-mutuel wagering during the advertised
dates of a county fair.
9. To pay up to $50,000 annually for the Department of
Agriculture to conduct drug testing at county fairs racing
standardbred horses.
(h) The Illinois Standardbred Breeders Fund is not subject
to administrative charges or chargebacks, including, but not
limited to, those authorized under Section 8h of the State
Finance Act.
(i) A sum equal to 13% of the first prize money of the
gross purse won by an Illinois conceived and foaled horse
shall be paid 50% by the organization licensee conducting the
horse race meeting to the breeder of such winning horse from

the organization licensee's account and 50% from the purse
account of the licensee. Such payment shall not reduce any
award to the owner of the horse or reduce the taxes payable
under this Act. Such payment shall be delivered by the
organization licensee at the end of each quarter.
(j) The Department of Agriculture shall, by rule, with the
assistance and advice of the Illinois Standardbred Breeders
Fund Advisory Board:
1. Qualify stallions for Illinois Standardbred
Breeders Fund breeding. Such stallion shall stand for
service at and within the State of Illinois at the time of
a foal's conception, and such stallion must not stand for
service at any place outside the State of Illinois during
that calendar year in which the foal is conceived.
However, on and after January 1, 2018, semen from an
Illinois stallion may be transported outside the State of
Illinois.
2. Provide for the registration of Illinois conceived
and foaled horses and no such horse shall compete in the
races limited to Illinois conceived and foaled horses
unless registered with the Department of Agriculture. The
Department of Agriculture may prescribe such forms as may
be necessary to determine the eligibility of such horses.
No person shall knowingly prepare or cause preparation of
an application for registration of such foals containing
false information. A mare (dam) must be in the State at

least 30 days prior to foaling or remain in the State at
least 30 days at the time of foaling. However, the
requirement that a mare (dam) must be in the State at least
30 days before foaling or remain in the State at least 30
days at the time of foaling shall not be in effect from
January 1, 2018 until January 1, 2022. Beginning with the
1996 breeding season and for foals of 1997 and thereafter,
a foal conceived by transported semen may be eligible for
Illinois conceived and foaled registration provided all
breeding and foaling requirements are met. The stallion
must be qualified for Illinois Standardbred Breeders Fund
breeding at the time of conception. The foal must be
dropped in Illinois and properly registered with the
Department of Agriculture in accordance with this Act.
However, from January 1, 2018 until January 1, 2022, the
requirement for a mare to be inseminated within the State
of Illinois and the requirement for a foal to be dropped in
Illinois are inapplicable.
3. Provide that at least a 5-day racing program shall
be conducted at the State Fair each year, unless an
alternate racing program is requested by the Illinois
Standardbred Breeders Fund Advisory Board, which program
shall include at least the following races limited to
Illinois conceived and foaled horses: (a) a 2-year-old
Trot and Pace, and Filly Division of each; (b) a
3-year-old Trot and Pace, and Filly Division of each; (c)

an aged Trot and Pace, and Mare Division of each.
4. Provide for the payment of nominating, sustaining
and starting fees for races promoting the sport of harness
racing and for the races to be conducted at the State Fair
as provided in subsection (j) 3 of this Section provided
that the nominating, sustaining and starting payment
required from an entrant shall not exceed 2% of the purse
of such race. All nominating, sustaining and starting
payments shall be held for the benefit of entrants and
shall be paid out as part of the respective purses for such
races. Nominating, sustaining and starting fees shall be
held in trust accounts for the purposes as set forth in
this Act and in accordance with Section 205-15 of the
Department of Agriculture Law.
5. Provide for the registration with the Department of
Agriculture of Colt Associations or county fairs desiring
to sponsor races at county fairs.
6. Provide for the promotion of producing standardbred
racehorses by providing a bonus award program for owners
of 2-year-old horses that win multiple major stakes races
that are limited to Illinois conceived and foaled horses.
(k) The Department of Agriculture, with the advice and
assistance of the Illinois Standardbred Breeders Fund Advisory
Board, may allocate monies for purse supplements for such
races. In determining whether to allocate money and the
amount, the Department of Agriculture shall consider factors,

including, but not limited to, the amount of money transferred
into appropriated for the Illinois Standardbred Breeders Fund
program, the number of races that may occur, and an
organization licensee's purse structure. The organization
licensee shall notify the Department of Agriculture of the
conditions and minimum purses for races limited to Illinois
conceived and foaled horses to be conducted by each
organization licensee conducting a harness racing meeting for
which purse supplements have been negotiated.
(l) All races held at county fairs and the State Fair which
receive funds from the Illinois Standardbred Breeders Fund
shall be conducted in accordance with the rules of the United
States Trotting Association unless otherwise modified by the
Department of Agriculture.
(m) At all standardbred race meetings held or conducted
under authority of a license granted by the Board, and at all
standardbred races held at county fairs which are approved by
the Department of Agriculture or at the Illinois or DuQuoin
State Fairs, no one shall jog, train, warm up or drive a
standardbred horse unless he or she is wearing a protective
safety helmet, with the chin strap fastened and in place,
which meets the standards and requirements as set forth in the
1984 Standard for Protective Headgear for Use in Harness
Racing and Other Equestrian Sports published by the Snell
Memorial Foundation, or any standards and requirements for
headgear the Illinois Racing Board may approve. Any other

standards and requirements so approved by the Board shall
equal or exceed those published by the Snell Memorial
Foundation. Any equestrian helmet bearing the Snell label
shall be deemed to have met those standards and requirements.
(Source: P.A. 101-31, eff. 6-28-19; 101-157, eff. 7-26-19;
102-558, eff. 8-20-21; 102-689, eff. 12-17-21.)
Section 5-125. The Illinois Public Aid Code is amended by
changing Section 12-10.7a as follows:
(305 ILCS 5/12-10.7a)
Sec. 12-10.7a. The Money Follows the Person Budget
Transfer Fund is hereby created as a special fund in the State
treasury.
(a) Notwithstanding any State law to the contrary, the
following moneys shall be deposited into the Fund:
(1) enhanced federal financial participation funds
related to any spending under a Money Follows the Person
demonstration project or initiative, as approved by the
federal Centers for Medicare and Medicaid Services on May
14, 2007, and as codified at 20 ILCS 2407/51 et seq.,
regardless of whether such spending occurred from the
Money Follows the Person Budget Transfer Fund;
(2) federal financial participation funds related to
any spending under a Money Follows the Person
demonstration project or initiative, as approved by the

federal Centers for Medicare and Medicaid Services on May
14, 2007, and as codified at 20 ILCS 2407/51 et seq., that
occurred from the Money Follows the Person Budget Transfer
Fund;
(2.5) other federal funds awarded for a Money Follows
the Person demonstration project or initiative, as
approved by the federal Centers for Medicare and Medicaid
Services and codified at 20 ILCS 2407/51 et seq.;
(3) deposits made via the voucher-warrant process from
institutional long-term care appropriations to the
Department of Healthcare and Family Services and
institutional developmentally disabled long-term care
appropriations to the Department of Human Services;
(4) deposits made via the voucher-warrant process from
appropriation lines used to fund community-based services
for individuals eligible for nursing facility level of
care to the Department of Human Services, the Department
on Aging, or the Department of Healthcare and Family
Services;
(5) interest earned on moneys in the Fund; and
(6) all other moneys received by the Fund from any
source.
(b) Subject to appropriation, moneys in the Fund may be
used by the Department of Healthcare and Family Services for
reimbursement or payment for:
(1) expenses related to rebalancing long-term care

services between institutional and community-based
settings as authorized under a Money Follows the Person
demonstration project or initiative, as approved by the
federal Centers for Medicare and Medicaid Services on May
14, 2007, and as codified at 20 ILCS 2407/51 et seq.,
including, but not limited to, reimbursement to other
entities of State government for related expenditures;
(2) expenses for community-based services for
individuals eligible for nursing facility level of care in
the Department of Human Services, the Department on Aging,
or the Department of Healthcare and Family Services to the
extent the expenses reimbursed or paid are in excess of
the amounts budgeted to those Departments each fiscal year
for persons transitioning out of institutional long-term
care settings under a Money Follows the Person
demonstration project or initiative, as approved by the
federal Centers for Medicare and Medicaid Services on May
14, 2007, and as codified at 20 ILCS 2407/51 et seq.;
(3) expenses for institutional long-term care services
at the Department of Healthcare and Family Services to the
extent that the expenses reimbursed or paid are for
services in excess of the amount budgeted to the
Department each fiscal year for persons who had or
otherwise were expected to transition out of institutional
long-term care settings under a Money Follows the Person
demonstration project or initiative, as approved by the

federal Centers for Medicare and Medicaid Services on May
14, 2007, and as codified at 20 ILCS 2407/51 et seq.; and
(4) expenses, including operational, administrative,
and refund expenses, necessary to implement and operate a
Money Follows the Person demonstration project or
initiative, as approved by the federal Centers for
Medicare and Medicaid Services on May 14, 2007, and as
codified at 20 ILCS 2407/51 et seq.
Expenses reimbursed or paid on behalf of other agencies by
the Department of Healthcare and Family Services under this
subsection shall be pursuant to an interagency agreement and
allowable under a Money Follows the Person demonstration
project or initiative, as approved by the federal Centers for
Medicare and Medicaid Services on May 14, 2007, and as
codified at 20 ILCS 2407/51 et seq.
(Source: P.A. 95-744, eff. 7-18-08.)
Section 5-127. The Early Mental Health and Addictions
Treatment Act is amended by adding Section 15 as follows:
(305 ILCS 65/15 new)
Sec. 15. Availability of naloxone formulations. The
Department of Human Services shall, as part of the fiscal year
2024 Drug Overdose Prevention Program, make all FDA-approved
formulations of naloxone that are cleared through the
Minnesota Multistate Contracting Alliance for Pharmacy, and

for which the manufacturer can set up a system for receiving,
tracking, and distribution, available to eligible Drug
Overdose Prevention Program participants and applicants.
Section 5-130. The Cannabis Regulation and Tax Act is
amended by changing Section 7-10 as follows:
(410 ILCS 705/7-10)
Sec. 7-10. Cannabis Business Development Fund.
(a) There is created in the State treasury a special fund,
which shall be held separate and apart from all other State
moneys, to be known as the Cannabis Business Development Fund.
The Cannabis Business Development Fund shall be exclusively
used for the following purposes:
(1) to provide low-interest rate loans to Qualified
Social Equity Applicants to pay for ordinary and necessary
expenses to start and operate a cannabis business
establishment permitted by this Act;
(2) to provide grants to Qualified Social Equity
Applicants to pay for ordinary and necessary expenses to
start and operate a cannabis business establishment
permitted by this Act;
(3) to compensate the Department of Commerce and
Economic Opportunity for any costs related to the
provision of low-interest loans and grants to Qualified
Social Equity Applicants;

(4) to pay for outreach that may be provided or
targeted to attract and support Social Equity Applicants
and Qualified Social Equity Applicants;
(5) (blank);
(6) to conduct any study or research concerning the
participation of minorities, women, veterans, or people
with disabilities in the cannabis industry, including,
without limitation, barriers to such individuals entering
the industry as equity owners of cannabis business
establishments;
(7) (blank); and
(8) to assist with job training and technical
assistance for residents in Disproportionately Impacted
Areas.
(b) All moneys collected under Sections 15-15 and 15-20
for Early Approval Adult Use Dispensing Organization Licenses
issued before January 1, 2021 and remunerations made as a
result of transfers of permits awarded to Qualified Social
Equity Applicants shall be deposited into the Cannabis
Business Development Fund.
(c) (Blank). As soon as practical after July 1, 2019, the
Comptroller shall order and the Treasurer shall transfer
$12,000,000 from the Compassionate Use of Medical Cannabis
Fund to the Cannabis Business Development Fund.
(c-5) In addition to any other transfers that may be
provided for by law, on July 1, 2023, or as soon thereafter as

practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $40,000,000 from the
Compassionate Use of Medical Cannabis Fund to the Cannabis
Business Development Fund.
(d) Notwithstanding any other law to the contrary, the
Cannabis Business Development Fund is not subject to sweeps,
administrative charge-backs, or any other fiscal or budgetary
maneuver that would in any way transfer any amounts from the
Cannabis Business Development Fund into any other fund of the
State.
(Source: P.A. 101-27, eff. 6-25-19; 101-593, eff. 12-4-19.)
Section 5-135. The Environmental Protection Act is amended
by changing Sections 22.15 and 57.11 as follows:
(415 ILCS 5/22.15)
Sec. 22.15. Solid Waste Management Fund; fees.
(a) There is hereby created within the State Treasury a
special fund to be known as the Solid Waste Management Fund, to
be constituted from the fees collected by the State pursuant
to this Section, from repayments of loans made from the Fund
for solid waste projects, from registration fees collected
pursuant to the Consumer Electronics Recycling Act, and from
amounts transferred into the Fund pursuant to Public Act
100-433. Moneys received by either the Agency or the
Department of Commerce and Economic Opportunity in repayment

of loans made pursuant to the Illinois Solid Waste Management
Act shall be deposited into the General Revenue Fund.
(b) The Agency shall assess and collect a fee in the amount
set forth herein from the owner or operator of each sanitary
landfill permitted or required to be permitted by the Agency
to dispose of solid waste if the sanitary landfill is located
off the site where such waste was produced and if such sanitary
landfill is owned, controlled, and operated by a person other
than the generator of such waste. The Agency shall deposit all
fees collected into the Solid Waste Management Fund. If a site
is contiguous to one or more landfills owned or operated by the
same person, the volumes permanently disposed of by each
landfill shall be combined for purposes of determining the fee
under this subsection. Beginning on July 1, 2018, and on the
first day of each month thereafter during fiscal years 2019
through 2024 2023, the State Comptroller shall direct and
State Treasurer shall transfer an amount equal to 1/12 of
$5,000,000 per fiscal year from the Solid Waste Management
Fund to the General Revenue Fund.
(1) If more than 150,000 cubic yards of non-hazardous
solid waste is permanently disposed of at a site in a
calendar year, the owner or operator shall either pay a
fee of 95 cents per cubic yard or, alternatively, the
owner or operator may weigh the quantity of the solid
waste permanently disposed of with a device for which
certification has been obtained under the Weights and

Measures Act and pay a fee of $2.00 per ton of solid waste
permanently disposed of. In no case shall the fee
collected or paid by the owner or operator under this
paragraph exceed $1.55 per cubic yard or $3.27 per ton.
(2) If more than 100,000 cubic yards but not more than
150,000 cubic yards of non-hazardous waste is permanently
disposed of at a site in a calendar year, the owner or
operator shall pay a fee of $52,630.
(3) If more than 50,000 cubic yards but not more than
100,000 cubic yards of non-hazardous solid waste is
permanently disposed of at a site in a calendar year, the
owner or operator shall pay a fee of $23,790.
(4) If more than 10,000 cubic yards but not more than
50,000 cubic yards of non-hazardous solid waste is
permanently disposed of at a site in a calendar year, the
owner or operator shall pay a fee of $7,260.
(5) If not more than 10,000 cubic yards of
non-hazardous solid waste is permanently disposed of at a
site in a calendar year, the owner or operator shall pay a
fee of $1050.
(c) (Blank).
(d) The Agency shall establish rules relating to the
collection of the fees authorized by this Section. Such rules
shall include, but not be limited to:
(1) necessary records identifying the quantities of
solid waste received or disposed;

(2) the form and submission of reports to accompany
the payment of fees to the Agency;
(3) the time and manner of payment of fees to the
Agency, which payments shall not be more often than
quarterly; and
(4) procedures setting forth criteria establishing
when an owner or operator may measure by weight or volume
during any given quarter or other fee payment period.
(e) Pursuant to appropriation, all monies in the Solid
Waste Management Fund shall be used by the Agency for the
purposes set forth in this Section and in the Illinois Solid
Waste Management Act, including for the costs of fee
collection and administration, and for the administration of
the Consumer Electronics Recycling Act and the Drug Take-Back
Act.
(f) The Agency is authorized to enter into such agreements
and to promulgate such rules as are necessary to carry out its
duties under this Section and the Illinois Solid Waste
Management Act.
(g) On the first day of January, April, July, and October
of each year, beginning on July 1, 1996, the State Comptroller
and Treasurer shall transfer $500,000 from the Solid Waste
Management Fund to the Hazardous Waste Fund. Moneys
transferred under this subsection (g) shall be used only for
the purposes set forth in item (1) of subsection (d) of Section
22.2.

(h) The Agency is authorized to provide financial
assistance to units of local government for the performance of
inspecting, investigating, and enforcement activities pursuant
to subsection (r) of Section 4 Section 4(r) at nonhazardous
solid waste disposal sites.
(i) The Agency is authorized to conduct household waste
collection and disposal programs.
(j) A unit of local government, as defined in the Local
Solid Waste Disposal Act, in which a solid waste disposal
facility is located may establish a fee, tax, or surcharge
with regard to the permanent disposal of solid waste. All
fees, taxes, and surcharges collected under this subsection
shall be utilized for solid waste management purposes,
including long-term monitoring and maintenance of landfills,
planning, implementation, inspection, enforcement and other
activities consistent with the Solid Waste Management Act and
the Local Solid Waste Disposal Act, or for any other
environment-related purpose, including, but not limited to, an
environment-related public works project, but not for the
construction of a new pollution control facility other than a
household hazardous waste facility. However, the total fee,
tax or surcharge imposed by all units of local government
under this subsection (j) upon the solid waste disposal
facility shall not exceed:
(1) 60¢ per cubic yard if more than 150,000 cubic
yards of non-hazardous solid waste is permanently disposed

of at the site in a calendar year, unless the owner or
operator weighs the quantity of the solid waste received
with a device for which certification has been obtained
under the Weights and Measures Act, in which case the fee
shall not exceed $1.27 per ton of solid waste permanently
disposed of.
(2) $33,350 if more than 100,000 cubic yards, but not
more than 150,000 cubic yards, of non-hazardous waste is
permanently disposed of at the site in a calendar year.
(3) $15,500 if more than 50,000 cubic yards, but not
more than 100,000 cubic yards, of non-hazardous solid
waste is permanently disposed of at the site in a calendar
year.
(4) $4,650 if more than 10,000 cubic yards, but not
more than 50,000 cubic yards, of non-hazardous solid waste
is permanently disposed of at the site in a calendar year.
(5) $650 if not more than 10,000 cubic yards of
non-hazardous solid waste is permanently disposed of at
the site in a calendar year.
The corporate authorities of the unit of local government
may use proceeds from the fee, tax, or surcharge to reimburse a
highway commissioner whose road district lies wholly or
partially within the corporate limits of the unit of local
government for expenses incurred in the removal of
nonhazardous, nonfluid municipal waste that has been dumped on
public property in violation of a State law or local

ordinance.
For the disposal of solid waste from general construction
or demolition debris recovery facilities as defined in
subsection (a-1) of Section 3.160, the total fee, tax, or
surcharge imposed by all units of local government under this
subsection (j) upon the solid waste disposal facility shall
not exceed 50% of the applicable amount set forth above. A unit
of local government, as defined in the Local Solid Waste
Disposal Act, in which a general construction or demolition
debris recovery facility is located may establish a fee, tax,
or surcharge on the general construction or demolition debris
recovery facility with regard to the permanent disposal of
solid waste by the general construction or demolition debris
recovery facility at a solid waste disposal facility, provided
that such fee, tax, or surcharge shall not exceed 50% of the
applicable amount set forth above, based on the total amount
of solid waste transported from the general construction or
demolition debris recovery facility for disposal at solid
waste disposal facilities, and the unit of local government
and fee shall be subject to all other requirements of this
subsection (j).
A county or Municipal Joint Action Agency that imposes a
fee, tax, or surcharge under this subsection may use the
proceeds thereof to reimburse a municipality that lies wholly
or partially within its boundaries for expenses incurred in
the removal of nonhazardous, nonfluid municipal waste that has

been dumped on public property in violation of a State law or
local ordinance.
If the fees are to be used to conduct a local sanitary
landfill inspection or enforcement program, the unit of local
government must enter into a written delegation agreement with
the Agency pursuant to subsection (r) of Section 4. The unit of
local government and the Agency shall enter into such a
written delegation agreement within 60 days after the
establishment of such fees. At least annually, the Agency
shall conduct an audit of the expenditures made by units of
local government from the funds granted by the Agency to the
units of local government for purposes of local sanitary
landfill inspection and enforcement programs, to ensure that
the funds have been expended for the prescribed purposes under
the grant.
The fees, taxes or surcharges collected under this
subsection (j) shall be placed by the unit of local government
in a separate fund, and the interest received on the moneys in
the fund shall be credited to the fund. The monies in the fund
may be accumulated over a period of years to be expended in
accordance with this subsection.
A unit of local government, as defined in the Local Solid
Waste Disposal Act, shall prepare and post on its website, in
April of each year, a report that details spending plans for
monies collected in accordance with this subsection. The
report will at a minimum include the following:

(1) The total monies collected pursuant to this
subsection.
(2) The most current balance of monies collected
pursuant to this subsection.
(3) An itemized accounting of all monies expended for
the previous year pursuant to this subsection.
(4) An estimation of monies to be collected for the
following 3 years pursuant to this subsection.
(5) A narrative detailing the general direction and
scope of future expenditures for one, 2 and 3 years.
The exemptions granted under Sections 22.16 and 22.16a,
and under subsection (k) of this Section, shall be applicable
to any fee, tax or surcharge imposed under this subsection
(j); except that the fee, tax or surcharge authorized to be
imposed under this subsection (j) may be made applicable by a
unit of local government to the permanent disposal of solid
waste after December 31, 1986, under any contract lawfully
executed before June 1, 1986 under which more than 150,000
cubic yards (or 50,000 tons) of solid waste is to be
permanently disposed of, even though the waste is exempt from
the fee imposed by the State under subsection (b) of this
Section pursuant to an exemption granted under Section 22.16.
(k) In accordance with the findings and purposes of the
Illinois Solid Waste Management Act, beginning January 1, 1989
the fee under subsection (b) and the fee, tax or surcharge
under subsection (j) shall not apply to:

(1) waste which is hazardous waste;
(2) waste which is pollution control waste;
(3) waste from recycling, reclamation or reuse
processes which have been approved by the Agency as being
designed to remove any contaminant from wastes so as to
render such wastes reusable, provided that the process
renders at least 50% of the waste reusable; the exemption
set forth in this paragraph (3) of this subsection (k)
shall not apply to general construction or demolition
debris recovery facilities as defined in subsection (a-1)
of Section 3.160;
(4) non-hazardous solid waste that is received at a
sanitary landfill and composted or recycled through a
process permitted by the Agency; or
(5) any landfill which is permitted by the Agency to
receive only demolition or construction debris or
landscape waste.
(Source: P.A. 101-10, eff. 6-5-19; 101-636, eff. 6-10-20;
102-16, eff. 6-17-21; 102-310, eff. 8-6-21; 102-444, eff.
8-20-21; 102-699, eff. 4-19-22; 102-813, eff. 5-13-22;
102-1055, eff. 6-10-22; revised 8-25-22.)
(415 ILCS 5/57.11)
Sec. 57.11. Underground Storage Tank Fund; creation.
(a) There is hereby created in the State Treasury a
special fund to be known as the Underground Storage Tank Fund.

There shall be deposited into the Underground Storage Tank
Fund all moneys received by the Office of the State Fire
Marshal as fees for underground storage tanks under Sections 4
and 5 of the Gasoline Storage Act, fees pursuant to the Motor
Fuel Tax Law, and beginning July 1, 2013, payments pursuant to
the Use Tax Act, the Service Use Tax Act, the Service
Occupation Tax Act, and the Retailers' Occupation Tax Act. All
amounts held in the Underground Storage Tank Fund shall be
invested at interest by the State Treasurer. All income earned
from the investments shall be deposited into the Underground
Storage Tank Fund no less frequently than quarterly. In
addition to any other transfers that may be provided for by
law, beginning on July 1, 2018 and on the first day of each
month thereafter during fiscal years 2019 through 2024 2023
only, the State Comptroller shall direct and the State
Treasurer shall transfer an amount equal to 1/12 of
$10,000,000 from the Underground Storage Tank Fund to the
General Revenue Fund. Moneys in the Underground Storage Tank
Fund, pursuant to appropriation, may be used by the Agency and
the Office of the State Fire Marshal for the following
purposes:
(1) To take action authorized under Section 57.12 to
recover costs under Section 57.12.
(2) To assist in the reduction and mitigation of
damage caused by leaks from underground storage tanks,
including but not limited to, providing alternative water

supplies to persons whose drinking water has become
contaminated as a result of those leaks.
(3) To be used as a matching amount towards federal
assistance relative to the release of petroleum from
underground storage tanks.
(4) For the costs of administering activities of the
Agency and the Office of the State Fire Marshal relative
to the Underground Storage Tank Fund.
(5) For payment of costs of corrective action incurred
by and indemnification to operators of underground storage
tanks as provided in this Title.
(6) For a total of 2 demonstration projects in amounts
in excess of a $10,000 deductible charge designed to
assess the viability of corrective action projects at
sites which have experienced contamination from petroleum
releases. Such demonstration projects shall be conducted
in accordance with the provision of this Title.
(7) Subject to appropriation, moneys in the
Underground Storage Tank Fund may also be used by the
Department of Revenue for the costs of administering its
activities relative to the Fund and for refunds provided
for in Section 13a.8 of the Motor Fuel Tax Law.
(b) Moneys in the Underground Storage Tank Fund may,
pursuant to appropriation, be used by the Office of the State
Fire Marshal or the Agency to take whatever emergency action
is necessary or appropriate to assure that the public health

or safety is not threatened whenever there is a release or
substantial threat of a release of petroleum from an
underground storage tank and for the costs of administering
its activities relative to the Underground Storage Tank Fund.
(c) Beginning July 1, 1993, the Governor shall certify to
the State Comptroller and State Treasurer the monthly amount
necessary to pay debt service on State obligations issued
pursuant to Section 6 of the General Obligation Bond Act. On
the last day of each month, the Comptroller shall order
transferred and the Treasurer shall transfer from the
Underground Storage Tank Fund to the General Obligation Bond
Retirement and Interest Fund the amount certified by the
Governor, plus any cumulative deficiency in those transfers
for prior months.
(d) Except as provided in subsection (c) of this Section,
the Underground Storage Tank Fund is not subject to
administrative charges authorized under Section 8h of the
State Finance Act that would in any way transfer any funds from
the Underground Storage Tank Fund into any other fund of the
State.
(e) Each fiscal year, subject to appropriation, the Agency
may commit up to $10,000,000 of the moneys in the Underground
Storage Tank Fund to the payment of corrective action costs
for legacy sites that meet one or more of the following
criteria as a result of the underground storage tank release:
(i) the presence of free product, (ii) contamination within a

regulated recharge area, a wellhead protection area, or the
setback zone of a potable water supply well, (iii)
contamination extending beyond the boundaries of the site
where the release occurred, or (iv) such other criteria as may
be adopted in Agency rules.
(1) Fund moneys committed under this subsection (e)
shall be held in the Fund for payment of the corrective
action costs for which the moneys were committed.
(2) The Agency may adopt rules governing the
commitment of Fund moneys under this subsection (e).
(3) This subsection (e) does not limit the use of Fund
moneys at legacy sites as otherwise provided under this
Title.
(4) For the purposes of this subsection (e), the term
"legacy site" means a site for which (i) an underground
storage tank release was reported prior to January 1,
2005, (ii) the owner or operator has been determined
eligible to receive payment from the Fund for corrective
action costs, and (iii) the Agency did not receive any
applications for payment prior to January 1, 2010.
(f) Beginning July 1, 2013, if the amounts deposited into
the Fund from moneys received by the Office of the State Fire
Marshal as fees for underground storage tanks under Sections 4
and 5 of the Gasoline Storage Act and as fees pursuant to the
Motor Fuel Tax Law during a State fiscal year are sufficient to
pay all claims for payment by the fund received during that

State fiscal year, then the amount of any payments into the
fund pursuant to the Use Tax Act, the Service Use Tax Act, the
Service Occupation Tax Act, and the Retailers' Occupation Tax
Act during that State fiscal year shall be deposited as
follows: 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.
(Source: P.A. 101-10, eff. 6-5-19; 101-636, eff. 6-10-20;
102-16, eff. 6-17-21; 102-699, eff. 4-19-22.)
Section 5-140. The Electric Vehicle Rebate Act is amended
by changing Section 40 as follows:
(415 ILCS 120/40)
Sec. 40. Appropriations from the Electric Vehicle Rebate
Fund.
(a) User Fees Funds. The Agency shall estimate the amount
of user fees expected to be collected under Section 35 of this
Act for each fiscal year. User fee funds shall be deposited
into and distributed from the Electric Vehicle Rebate
Alternate Fuels Fund in the following manner:
(1) Through fiscal year 2023, In each of fiscal years
1999, 2000, 2001, 2002, and 2003, an amount not to exceed
$200,000, and beginning in fiscal year 2004 an annual

amount not to exceed $225,000, may be appropriated to the
Agency from the Electric Vehicle Rebate Alternate Fuels
Fund to pay its costs of administering the programs
authorized by Section 27 of this Act. Beginning in fiscal
year 2024 and in each fiscal year thereafter, an annual
amount not to exceed $600,000 may be appropriated to the
Agency from the Electric Vehicle Rebate Fund to pay its
costs of administering the programs authorized by Section
27 of this Act. An Up to $200,000 may be appropriated to
the Office of the Secretary of State in each of fiscal
years 1999, 2000, 2001, 2002, and 2003 from the Alternate
Fuels Fund to pay the Secretary of State's costs of
administering the programs authorized under this Act.
Beginning in fiscal year 2004 and in each fiscal year
thereafter, an amount not to exceed $225,000 may be
appropriated to the Secretary of State from the Electric
Vehicle Rebate Alternate Fuels Fund to pay the Secretary
of State's costs of administering the programs authorized
under this Act.
(2) In fiscal year 2022 and each fiscal year
thereafter, after appropriation of the amounts authorized
by item (1) of subsection (a) of this Section, the
remaining moneys estimated to be collected during each
fiscal year shall be appropriated.
(3) (Blank).
(4) Moneys appropriated to fund the programs

authorized in Sections 25 and 30 shall be expended only
after they have been collected and deposited into the
Electric Vehicle Rebate Alternate Fuels Fund.
(b) General Revenue Fund Appropriations. General Revenue
Fund amounts appropriated to and deposited into the Electric
Vehicle Rebate Fund shall be distributed from the Electric
Vehicle Rebate Fund to fund the program authorized in Section
27.
(Source: P.A. 102-662, eff. 9-15-21.)
Section 5-145. The Fire Investigation Act is amended by
changing Section 13.1 as follows:
(425 ILCS 25/13.1) (from Ch. 127 1/2, par. 17.1)
Sec. 13.1. Fire Prevention Fund.
(a) There shall be a special fund in the State Treasury
known as the Fire Prevention Fund.
(b) The following moneys shall be deposited into the Fund:
(1) Moneys received by the Department of Insurance
under Section 12 of this Act.
(2) All fees and reimbursements received by the
Office.
(3) All receipts from boiler and pressure vessel
certification, as provided in Section 13 of the Boiler and
Pressure Vessel Safety Act.
(4) Such other moneys as may be provided by law.

(c) The moneys in the Fire Prevention Fund shall be used,
subject to appropriation, for the following purposes:
(1) Of the moneys deposited into the fund under
Section 12 of this Act, 12.5% shall be available for the
maintenance of the Illinois Fire Service Institute and the
expenses, facilities, and structures incident thereto, and
for making transfers into the General Obligation Bond
Retirement and Interest Fund for debt service requirements
on bonds issued by the State of Illinois after January 1,
1986 for the purpose of constructing a training facility
for use by the Institute. An additional 2.5% of the moneys
deposited into the Fire Prevention Fund shall be available
to the Illinois Fire Service Institute for support of the
Cornerstone Training Program.
(2) Of the moneys deposited into the Fund under
Section 12 of this Act, 10% shall be available for the
maintenance of the Chicago Fire Department Training
Program and the expenses, facilities, and structures
incident thereto, in addition to any moneys payable from
the Fund to the City of Chicago pursuant to the Illinois
Fire Protection Training Act.
(3) For making payments to local governmental agencies
and individuals pursuant to Section 10 of the Illinois
Fire Protection Training Act.
(4) For the maintenance and operation of the Office of
the State Fire Marshal, and the expenses incident thereto.

(4.5) For the maintenance, operation, and capital
expenses of the Mutual Aid Box Alarm System (MABAS).
(4.6) For grants awarded by the Small Fire-fighting
and Ambulance Service Equipment Grant Program established
by Section 2.7 of the State Fire Marshal Act.
(4.7) For grants awarded under the Fire Station
Rehabilitation and Construction Grant Program established
by Section 2.8 of the State Fire Marshal Act.
(5) For any other purpose authorized by law.
(c-5) As soon as possible after April 8, 2008 (the
effective date of Public Act 95-717), the Comptroller shall
order the transfer and the Treasurer shall transfer $2,000,000
from the Fire Prevention Fund to the Fire Service and Small
Equipment Fund, $9,000,000 from the Fire Prevention Fund to
the Fire Truck Revolving Loan Fund, and $4,000,000 from the
Fire Prevention Fund to the Ambulance Revolving Loan Fund.
Beginning on July 1, 2008, each month, or as soon as practical
thereafter, an amount equal to $2 from each fine received
shall be transferred from the Fire Prevention Fund to the Fire
Service and Small Equipment Fund, an amount equal to $1.50
from each fine received shall be transferred from the Fire
Prevention Fund to the Fire Truck Revolving Loan Fund, and an
amount equal to $4 from each fine received shall be
transferred from the Fire Prevention Fund to the Ambulance
Revolving Loan Fund. These moneys shall be transferred from
the moneys deposited into the Fire Prevention Fund pursuant to

Public Act 95-154, together with not more than 25% of any
unspent appropriations from the prior fiscal year. These
moneys may be allocated to the Fire Truck Revolving Loan Fund,
Ambulance Revolving Loan Fund, and Fire Service and Small
Equipment Fund at the discretion of the Office for the purpose
of implementation of this Act.
(d) Any portion of the Fire Prevention Fund remaining
unexpended at the end of any fiscal year which is not needed
for the maintenance and expenses of the Office or the
maintenance and expenses of the Illinois Fire Service
Institute shall remain in the Fire Prevention Fund for the
exclusive and restricted uses provided in subsections (c) and
(c-5) of this Section.
(e) The Office shall keep on file an itemized statement of
all expenses incurred which are payable from the Fund, other
than expenses incurred by the Illinois Fire Service Institute,
and shall approve all vouchers issued therefor before they are
submitted to the State Comptroller for payment. Such vouchers
shall be allowed and paid in the same manner as other claims
against the State.
(Source: P.A. 101-82, eff. 1-1-20; 102-558, eff. 8-20-21.)
Section 5-150. The Open Space Lands Acquisition and
Development Act is amended by changing Section 3 as follows:
(525 ILCS 35/3) (from Ch. 85, par. 2103)

Sec. 3. From appropriations made from the Capital
Development Fund, Build Illinois Bond Fund or other available
or designated funds for such purposes, the Department shall
make grants to local governments as financial assistance for
the capital development and improvement of park, recreation or
conservation areas, marinas and shorelines, including planning
and engineering costs, and for the acquisition of open space
lands, including acquisition of easements and other property
interests less than fee simple ownership if the Department
determines that such property interests are sufficient to
carry out the purposes of this Act, subject to the conditions
and limitations set forth in this Act.
No more than 10% of the amount so appropriated for any
fiscal year may be committed or expended on any one project
described in an application under this Act.
Except for grants awarded from new appropriations in
fiscal year 2023 and fiscal year 2024, any grant under this Act
to a local government shall be conditioned upon the state
providing assistance on a 50/50 matching basis for the
acquisition of open space lands and for capital development
and improvement proposals. However, a local government defined
as "distressed" under criteria adopted by the Department
through administrative rule shall be eligible for assistance
up to 90% for the acquisition of open space lands and for
capital development and improvement proposals, provided that
no more than 10% of the amount appropriated under this Act in

any fiscal year is made available as grants to distressed
local governments. For grants awarded from new appropriations
in fiscal year 2023 and fiscal year 2024 only, a local
government defined as "distressed" is eligible for assistance
up to 100% for the acquisition of open space lands and for
capital development and improvement proposals. The Department
may make more than 10% of the amount appropriated in fiscal
year 2023 and fiscal year 2024 available as grants to
distressed local governments.
An advance payment of a minimum of 50% of any grant made to
a unit of local government under this Act must be paid to the
unit of local government at the time the Department awards the
grant. A unit of local government may opt out of the advanced
payment option at the time of the award of the grant. The
remainder of the grant shall be distributed to the local
government quarterly on a reimbursement basis. The Department
shall consider an applicant's request for an extension to a
grant under this Act if (i) the advanced payment is expended or
legally obligated within the 2 years required by Section 5 of
the Illinois Grant Funds Recovery Act or (ii) no advanced
payment was made.
(Source: P.A. 102-200, eff. 7-30-21; 102-699, eff. 4-19-22.)
Section 5-153. The Illinois Highway Code is amended by
changing Section 6-901 as follows:

(605 ILCS 5/6-901) (from Ch. 121, par. 6-901)
Sec. 6-901. Annually, the General Assembly shall
appropriate to the Department of Transportation from the road
fund, the general revenue fund, any other State funds or a
combination of those funds, $60,000,000 $15,000,000 for
apportionment to counties for the use of road districts for
the construction of bridges 20 feet or more in length, as
provided in Sections 6-902 through 6-905.
The Department of Transportation shall apportion among the
several counties of this State for the use of road districts
the amounts appropriated under this Section. The amount
apportioned to a county shall be in the proportion which the
total mileage of township or district roads in the county
bears to the total mileage of all township and district roads
in the State. Each county shall allocate to the several road
districts in the county the funds so apportioned to the
county. The allocation to road districts shall be made in the
same manner and be subject to the same conditions and
qualifications as are provided by Section 8 of the "Motor Fuel
Tax Law", approved March 25, 1929, as amended, with respect to
the allocation to road districts of the amount allotted from
the Motor Fuel Tax Fund for apportionment to counties for the
use of road districts, but no allocation shall be made to any
road district that has not levied taxes for road and bridge
purposes and for bridge construction purposes at the maximum
rates permitted by Sections 6-501, 6-508 and 6-512 of this

Act, without referendum. "Road district" and "township or
district road" have the meanings ascribed to those terms in
this Act.
Road districts in counties in which a property tax
extension limitation is imposed under the Property Tax
Extension Limitation Law that are made ineligible for receipt
of this appropriation due to the imposition of a property tax
extension limitation may become eligible if, at the time the
property tax extension limitation was imposed, the road
district was levying at the required rate and continues to
levy the maximum allowable amount after the imposition of the
property tax extension limitation. The road district also
becomes eligible if it levies at or above the rate required for
eligibility by Section 8 of the Motor Fuel Tax Law.
The amounts apportioned under this Section for allocation
to road districts may be used only for bridge construction as
provided in this Division. So much of those amounts as are not
obligated under Sections 6-902 through 6-904 and for which
local funds have not been committed under Section 6-905 within
48 months of the date when such apportionment is made lapses
and shall not be paid to the county treasurer for distribution
to road districts.
(Source: P.A. 96-366, eff. 1-1-10.)
Section 5-155. The Illinois Vehicle Code is amended by
changing Sections 3-626, 3-658, 3-667, and 3-692 as follows:

(625 ILCS 5/3-626)
Sec. 3-626. Korean War Veteran 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 of
State, may issue special registration plates designated as
Korean War Veteran license plates to residents of Illinois who
participated in the United States Armed Forces during the
Korean War. The special plate issued under this Section shall
be affixed only to passenger vehicles of the first division,
motorcycles, 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 staggered
multi-year procedure established by Section 3-414.1 of this
Code.
(b) The design, color, and format of the plates shall be
wholly within the discretion of the Secretary of State. The
Secretary may, in his or her discretion, allow the plates to be
issued as vanity plates or personalized in accordance with
Section 3-405.1 of this Code. The plates are not required to
designate "Land Of Lincoln", as prescribed in subsection (b)
of Section 3-412 of this Code. The Secretary shall prescribe
the eligibility requirements and, in his or her discretion,
shall approve and prescribe stickers or decals as provided

under Section 3-412.
(c) (Blank).
(d) The Korean War Memorial Construction Fund is created
as a special fund in the State treasury. All moneys in the
Korean War Memorial Construction Fund shall, subject to
appropriation, be used by the Department of Veterans' Affairs
to provide grants for construction of the Korean War Memorial
to be located at Oak Ridge Cemetery in Springfield, Illinois.
Upon the completion of the Memorial, the Department of
Veterans' Affairs shall certify to the State Treasurer that
the construction of the Memorial has been completed. At the
direction of and upon notification of the Secretary of State,
the State Comptroller shall direct and Upon the certification
by the Department of Veterans' Affairs, the State Treasurer
shall transfer all moneys in the Fund and any future deposits
into the Fund into the Secretary of State Special License
Plate Fund. Upon completion of the transfer, the Korean War
Memorial Construction Fund is dissolved.
(e) An individual who has been issued Korean War Veteran
license plates for a vehicle and who has been approved for
benefits under the Senior Citizens and Persons with
Disabilities Property Tax Relief Act shall pay the original
issuance and the regular annual fee for the registration of
the vehicle as provided in Section 3-806.3 of this Code.
(Source: P.A. 99-127, eff. 1-1-16; 99-143, eff. 7-27-15;
99-642, eff. 7-28-16; 100-143, eff. 1-1-18.)

(625 ILCS 5/3-658)
Sec. 3-658. Professional Sports Teams 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 Professional Sports Teams
license plates. The special plates issued under this Section
shall be affixed only to passenger vehicles of the first
division, motorcycles, 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, except that the plates shall,
subject to the permission of the applicable team owner,
display the logo of the Chicago Bears, the Chicago Bulls, the
Chicago Blackhawks, the Chicago Cubs, the Chicago White Sox,
the Chicago Sky, the Chicago Red Stars, the Chicago Fire, or
the St. Louis Cardinals, at the applicant's option. The
Secretary may allow the plates to be issued as vanity or
personalized plates under Section 3-405.1 of the 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. Until July 1, 2023, of Of this fee, $25 shall

be deposited into the Professional Sports Teams Education 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. Beginning July 1, 2023,
of this fee, $25 shall be deposited into the Common School 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. Until July 1, 2023, of Of this fee, $25 shall be
deposited into the Professional Sports Teams Education Fund
and $2 shall be deposited into the Secretary of State Special
License Plate Fund. Beginning July 1, 2023, of this fee, $25
shall be deposited into the Common School Fund and $2 shall be
deposited into the Secretary of State Special License Plate
Fund.
(d) The Professional Sports Teams Education Fund is
created as a special fund in the State treasury. Until July 1,
2023, the The Comptroller shall order transferred and the
Treasurer shall transfer all moneys in the Professional Sports
Teams Education Fund to the Common School Fund every 6 months.
(e) On July 1, 2023, or as soon thereafter as practical,
the State Comptroller shall direct and the State Treasurer
shall transfer the remaining balance from the Professional
Sports Teams Education Fund into the Common School Fund. Upon

completion of the transfer, the Professional Sports Teams
Education Fund is dissolved, and any future deposits due to
that Fund and any outstanding obligations or liabilities of
that Fund shall pass to the Common School Fund.
(Source: P.A. 102-1099, eff. 1-1-23.)
(625 ILCS 5/3-667)
Sec. 3-667. Korean Service 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 of
State, may issue special registration plates designated as
Korean Service license plates to residents of Illinois who, on
or after July 27, 1954, participated in the United States
Armed Forces in Korea. The special plate issued under this
Section shall be affixed only to passenger vehicles of the
first division, motorcycles, 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
staggered multi-year procedure established by Section 3-414.1
of this Code.
(b) The design, color, and format of the plates shall be
wholly within the discretion of the Secretary of State. 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. The plates are not required to
designate "Land of Lincoln", as prescribed in subsection (b)
of Section 3-412 of this Code. The Secretary shall prescribe
the eligibility requirements and, in his or her discretion,
shall approve and prescribe stickers or decals as provided
under Section 3-412.
(c) (Blank). An applicant shall be charged a $2 fee for
original issuance in addition to the applicable registration
fee. This additional fee shall be deposited into the Korean
War Memorial Construction Fund a special fund in the State
treasury.
(d) An individual who has been issued Korean Service
license plates for a vehicle and who has been approved for
benefits under the Senior Citizens and Persons with
Disabilities Property Tax Relief Act shall pay the original
issuance and the regular annual fee for the registration of
the vehicle as provided in Section 3-806.3 of this Code in
addition to the fees specified in subsection (c) of this
Section.
(Source: P.A. 99-143, eff. 7-27-15.)
(625 ILCS 5/3-692)
Sec. 3-692. Soil and Water Conservation District 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 of

State, may issue Soil and Water Conservation District license
plates. The special Soil and Water Conservation District plate
issued under this Section shall be affixed only to passenger
vehicles of the first division and motor vehicles of the
second division weighing not more than 8,000 pounds. Plates
issued under this Section shall expire according to the
staggered multi-year procedure established by Section 3-414.1
of this Code.
(b) The design, color, and format of the plates shall be
wholly within the discretion of the Secretary of State.
Appropriate documentation, as determined by the Secretary,
must accompany each application. The Secretary, in his or her
discretion, shall approve and prescribe stickers or decals as
provided under Section 3-412.
(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
Soil and Water Conservation District 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 Soil and Water Conservation District Fund and $2 shall be
deposited into the Secretary of State Special License Plate
Fund.

(d) The Soil and Water Conservation District Fund is
created as a special fund in the State treasury. All money in
the Soil and Water Conservation District Fund shall be paid,
subject to appropriation by the General Assembly and
distribution by the Secretary, as grants to Illinois soil and
water conservation districts for projects that conserve and
restore soil and water in Illinois. All interest earned on
moneys in the Fund shall be deposited into the Fund. The Fund
shall not be subject to administrative charges or chargebacks,
such as but not limited to those authorized under Section 8h of
the State Finance Act.
(e) Notwithstanding any other provision of law, on July 1,
2023, or as soon thereafter as practical, the State
Comptroller shall direct and the State Treasurer shall
transfer the remaining balance from the Soil and Water
Conservation District Fund into the Partners for Conservation
Fund. Upon completion of the transfers, the Soil and Water
Conservation District Fund is dissolved, and any future
deposits due to that Fund and any outstanding obligations or
liabilities of that Fund shall pass to the Partners for
Conservation Fund.
(f) This Section is repealed on January 1, 2024.
(Source: P.A. 96-1377, eff. 1-1-11; 97-333, eff. 8-12-11;
97-409, eff. 1-1-12.)
Section 5-160. The Unified Code of Corrections is amended

by changing Sections 3-12-3a, 3-12-6, and 3-12-13 as follows:
(730 ILCS 5/3-12-3a) (from Ch. 38, par. 1003-12-3a)
Sec. 3-12-3a. Contracts, leases, and business agreements.
(a) The Department shall promulgate such rules and
policies as it deems necessary to establish, manage, and
operate its Illinois Correctional Industries division for the
purpose of utilizing committed persons in the manufacture of
food stuffs, finished goods or wares. To the extent not
inconsistent with the function and role of the ICI, the
Department may enter into a contract, lease, or other type of
business agreement, not to exceed 20 years, with any private
corporation, partnership, person, or other business entity for
the purpose of utilizing committed persons in the provision of
services or for any other business or commercial enterprise
deemed by the Department to be consistent with proper training
and rehabilitation of committed persons.
Beginning in In fiscal year years 2021 through 2023, the
Department shall oversee the Illinois Correctional Industries
accounting processes and budget requests to the General
Assembly, other budgetary processes, audits by the Office of
the Auditor General, and computer processes. Beginning in For
fiscal year years 2021 through 2023, the spending authority of
Illinois Correctional Industries shall no longer be separate
and apart from the Department's budget and appropriations, and
the Department shall control its accounting processes,

budgets, audits and computer processes in accordance with any
Department rules and policies.
(b) The Department shall be permitted to construct
buildings on State property for the purposes identified in
subsection (a) and to lease for a period not to exceed 20 years
any building or portion thereof on State property for the
purposes identified in subsection (a).
(c) Any contract or other business agreement referenced in
subsection (a) shall include a provision requiring that all
committed persons assigned receive in connection with their
assignment such vocational training and/or apprenticeship
programs as the Department deems appropriate.
(d) Committed persons assigned in accordance with this
Section shall be compensated in accordance with the provisions
of Section 3-12-5.
(Source: P.A. 101-636, eff. 6-10-20; 102-16, eff. 6-17-21;
102-699, eff. 4-19-22.)
(730 ILCS 5/3-12-6) (from Ch. 38, par. 1003-12-6)
Sec. 3-12-6. Programs. Through its Illinois Correctional
Industries division, the Department may shall establish
commercial, business, and manufacturing programs for the
production sale of finished goods and processed food and
beverages to the State, its political units, agencies, and
other public institutions. Illinois Correctional Industries
may shall establish, operate, and maintain manufacturing and

food and beverage production in the Department facilities and
provide food for the Department institutions and for the
mental health and developmental disabilities institutions of
the Department of Human Services and the institutions of the
Department of Veterans' Affairs.
Illinois Correctional Industries shall be administered by
a chief executive officer. The chief executive officer shall
report to the Director of the Department or the Director's
designee. The chief executive officer shall administer the
commercial and business programs of ICI for inmate workers in
the custody of the Department of Corrections.
The chief executive officer shall have such assistants as
are required for programming sales staff, manufacturing,
budget, fiscal, accounting, computer, human services, and
personnel as necessary to run its commercial and business
programs.
Illinois Correctional Industries shall have a financial
officer who shall report to the chief executive officer. The
financial officer shall: (i) assist in the development and
presentation of the Department budget submission; (ii) manage
and control the spending authority of ICI; and (iii) provide
oversight of the financial activities of ICI, both internally
and through coordination with the Department fiscal operations
personnel, including accounting processes, budget submissions,
other budgetary processes, audits by the Office of the Auditor
General, and computer processes. For fiscal years 2021 through

2023, the financial officer shall coordinate and cooperate
with the Department's chief financial officer to perform the
functions listed in this paragraph.
Illinois Correctional Industries shall be located in
Springfield. The chief executive officer of Illinois
Correctional Industries shall assign personnel to teach direct
the production of goods and shall employ committed persons
assigned by the facility chief administrative officer. The
Department of Corrections may direct such other vocational
programs as it deems necessary for the rehabilitation of
inmates, which shall be separate and apart from, and not in
conflict with, programs of Illinois Correctional Industries.
(Source: P.A. 101-636, eff. 6-10-20; 102-16, eff. 6-17-21;
102-699, eff. 4-19-22.)
(730 ILCS 5/3-12-13) (from Ch. 38, par. 1003-12-13)
Sec. 3-12-13. Sale of Property. Whenever a responsible
officer of the Correctional Industries Division of the
Department seeks to dispose of property pursuant to the "State
Property Control Act", proceeds received by the Administrator
under that Act from the sale of property under the control of
the Division of Correctional Industries of the Department
shall be deposited into the General Revenue Fund Working
Capital Revolving Fund of the Correction Industries Division
if such property was originally purchased with funds
therefrom.

(Source: P.A. 81-1507.)
(730 ILCS 5/3-12-11 rep.)
Section 5-165. The Unified Code of Corrections is amended
by repealing Section 3-12-11.
Section 5-167. The Illinois Crime Reduction Act of 2009 is
amended by changing Section 20 as follows:
(730 ILCS 190/20)
Sec. 20. Adult Redeploy Illinois.
(a) Purpose. When offenders are accurately assessed for
risk, assets, and needs, it is possible to identify which
people should be sent to prison and which people can be
effectively supervised in the locality. By providing financial
incentives to counties or judicial circuits to create
effective local-level evidence-based services, it is possible
to reduce crime and recidivism at a lower cost to taxpayers.
Based on this model, this Act hereby creates the Adult
Redeploy Illinois program for probation-eligible offenders in
order to increase public safety and encourage the successful
local supervision of eligible offenders and their
reintegration into the locality.
(b) The Adult Redeploy Illinois program shall reallocate
State funds to local jurisdictions that successfully establish
a process to assess offenders and provide a continuum of

locally based sanctions and treatment alternatives for
offenders who would be incarcerated in a State facility if
those local services and sanctions did not exist. The
allotment of funds shall be based on a formula that rewards
local jurisdictions for the establishment or expansion of
local supervision programs and requires them to pay the amount
determined in subsection (e) if incarceration targets as
defined in subsection (e) are not met.
(c) Each county or circuit participating in the Adult
Redeploy Illinois program shall create a local plan describing
how it will protect public safety and reduce the county or
circuit's utilization of incarceration in State facilities or
local county jails by the creation or expansion of
individualized services or programs.
(d) Based on the local plan, a county or circuit shall
enter into an agreement with the Adult Redeploy Oversight
Board described in subsection (e) to reduce the number of
commitments of probation-eligible offenders to State
correctional facilities from that county or circuit. The
agreement shall include a pledge from the county or circuit to
reduce their commitments by 25% of the level of commitments
from the average number of commitments for the past 3 years of
eligible offenders. In return, the county or circuit shall
receive, based upon a formula described in subsection (e),
funds to redeploy for local programming for offenders who
would otherwise be incarcerated such as management and

supervision, electronic monitoring, and drug testing. The
county or circuit shall also be penalized, as described in
subsection (e), for failure to reach the goal of reduced
commitments stipulated in the agreement.
(d-5) Subject to appropriation to the Illinois Criminal
Justice Information Authority, the Adult Redeploy Illinois
Oversight Board described in subsection (e) may provide grant
funds to qualified organizations that can assist local
jurisdictions in training, development, and technical
assistance.
(e) Adult Redeploy Illinois Oversight Board; members;
responsibilities.
(1) The Secretary of Human Services and the Director
of Corrections shall within 3 months after January 1, 2010
(the effective date of Public Act 96-761) this Act convene
and act as co-chairs of an oversight board to oversee the
Adult Redeploy Program. The Board shall include, but not
be limited to, designees from the Prisoner Review Board,
Office of the Attorney General, Illinois Criminal Justice
Information Authority, and Sentencing Policy Advisory
Council; the Cook County State's Attorney or a designee; a
State's Attorney selected by the President of the Illinois
State's Attorneys Association; the State Appellate
Defender or a designee; the Cook County Public Defender or
a designee; a representative of Cook County Adult
Probation, a representative of DuPage County Adult

Probation; a representative of Sangamon County Adult
Probation; and 4 representatives from non-governmental
organizations, including service providers. Members shall
serve without compensation but shall be reimbursed for
actual expenses incurred in the performance of their
duties.
(2) The Oversight Board shall within one year after
January 1, 2010 (the effective date of Public Act 96-761)
this Act:
(A) Develop a process to solicit applications from
and identify jurisdictions to be included in the Adult
Redeploy Illinois program.
(B) Define categories of membership for local
entities to participate in the creation and oversight
of the local Adult Redeploy Illinois program.
(C) Develop a formula for the allotment of funds
to local jurisdictions for local and community-based
services in lieu of commitment to the Department of
Corrections and a penalty amount for failure to reach
the goal of reduced commitments stipulated in the
plans.
(D) Develop a standard format for the local plan
to be submitted by the local entity created in each
county or circuit.
(E) Identify and secure resources sufficient to
support the administration and evaluation of Adult

Redeploy Illinois.
(F) Develop a process to support ongoing
monitoring and evaluation of Adult Redeploy Illinois.
(G) Review local plans and proposed agreements and
approve the distribution of resources.
(H) Develop a performance measurement system that
includes but is not limited to the following key
performance indicators: recidivism, rate of
revocations, employment rates, education achievement,
successful completion of substance abuse treatment
programs, and payment of victim restitution. Each
county or circuit shall include the performance
measurement system in its local plan and provide data
annually to evaluate its success.
(I) Report annually the results of the performance
measurements on a timely basis to the Governor and
General Assembly.
(3) The Oversight Board shall:
(A) Develop a process to solicit grant
applications from eligible training, development, and
technical assistance organizations.
(B) Review grant applications and proposed grant
agreements and approve the distribution of resources.
(C) Develop a process to support ongoing
monitoring of training, development, and technical
assistance grantees.

(Source: P.A. 100-999, eff. 1-1-19.)
Section 5-170. The Revised Uniform Unclaimed Property Act
is amended by changing Section 15-801 as follows:
(765 ILCS 1026/15-801)
Sec. 15-801. Deposit of funds by administrator.
(a) Except as otherwise provided in this Section, the
administrator shall deposit in the Unclaimed Property Trust
Fund all funds received under this Act, including proceeds
from the sale of property under Article 7. The administrator
may deposit any amount in the Unclaimed Property Trust Fund
into the State Pensions Fund during the fiscal year at his or
her discretion; however, he or she shall, on April 15 and
October 15 of each year, deposit any amount in the Unclaimed
Property Trust Fund exceeding $2,500,000 into the State
Pensions Fund. If on either April 15 or October 15, the
administrator determines that a balance of $2,500,000 is
insufficient for the prompt payment of unclaimed property
claims authorized under this Act, the administrator may retain
more than $2,500,000 in the Unclaimed Property Trust Fund in
order to ensure the prompt payment of claims. Beginning in
State fiscal year 2025 2024, all amounts that are deposited
into the State Pensions Fund from the Unclaimed Property Trust
Fund shall be apportioned to the designated retirement systems
as provided in subsection (c-6) of Section 8.12 of the State

Finance Act to reduce their actuarial reserve deficiencies.
(b) The administrator shall make prompt payment of claims
he or she duly allows as provided for in this Act from the
Unclaimed Property Trust Fund. This shall constitute an
irrevocable and continuing appropriation of all amounts in the
Unclaimed Property Trust Fund necessary to make prompt payment
of claims duly allowed by the administrator pursuant to this
Act.
(Source: P.A. 101-10, eff. 6-5-19; 101-636, eff. 6-10-20;
102-16, eff. 6-17-21; 102-699, eff. 4-19-22.)
Section 5-175. The Line of Duty Compensation Act is
amended by changing Section 3 as follows:
(820 ILCS 315/3) (from Ch. 48, par. 283)
Sec. 3. Duty death benefit.
(a) If a claim therefor is made within 2 years one year of
the date of death of a law enforcement officer, civil defense
worker, civil air patrol member, paramedic, fireman, chaplain,
or State employee killed in the line of duty, or if a claim
therefor is made within 2 years of the date of death of an
Armed Forces member killed in the line of duty, compensation
shall be paid to the person designated by the law enforcement
officer, civil defense worker, civil air patrol member,
paramedic, fireman, chaplain, State employee, or Armed Forces
member. However, if the Armed Forces member was killed in the

line of duty before October 18, 2004, the claim must be made
within one year of October 18, 2004. In addition, if a death
occurred after December 31, 2016 and before January 1, 2021,
the claim may be made no later than December 31, 2022
notwithstanding any other deadline established under this Act
with respect to filing a claim for a duty death benefit.
(b) The amount of compensation, except for an Armed Forces
member, shall be $10,000 if the death in the line of duty
occurred prior to January 1, 1974; $20,000 if such death
occurred after December 31, 1973 and before July 1, 1983;
$50,000 if such death occurred on or after July 1, 1983 and
before January 1, 1996; $100,000 if the death occurred on or
after January 1, 1996 and before May 18, 2001; $118,000 if the
death occurred on or after May 18, 2001 and before July 1,
2002; and $259,038 if the death occurred on or after July 1,
2002 and before January 1, 2003. For an Armed Forces member
killed in the line of duty (i) at any time before January 1,
2005, the compensation is $259,038 plus amounts equal to the
increases for 2003 and 2004 determined under subsection (c)
and (ii) on or after January 1, 2005, the compensation is the
amount determined under item (i) plus the applicable increases
for 2005 and thereafter determined under subsection (c).
(c) Except as provided in subsection (b), for deaths
occurring on or after January 1, 2003, the death compensation
rate for death in the line of duty occurring in a particular
calendar year shall be the death compensation rate for death

occurring in the previous calendar year (or in the case of
deaths occurring in 2003, the rate in effect on December 31,
2002) increased by a percentage thereof equal to the
percentage increase, if any, in the index known as the
Consumer Price Index for All Urban Consumers: U.S. city
average, unadjusted, for all items, as published by the United
States Department of Labor, Bureau of Labor Statistics, for
the 12 months ending with the month of June of that previous
calendar year.
(d) If no beneficiary is designated or if no designated
beneficiary survives at the death of the law enforcement
officer, civil defense worker, civil air patrol member,
paramedic, fireman, chaplain, or State employee killed in the
line of duty, the compensation shall be paid in accordance
with a legally binding will left by the law enforcement
officer, civil defense worker, civil air patrol member,
paramedic, fireman, chaplain, or State employee. If the law
enforcement officer, civil defense worker, civil air patrol
member, paramedic, fireman, chaplain, or State employee did
not leave a legally binding will, the compensation shall be
paid as follows:
(1) when there is a surviving spouse, the entire sum
shall be paid to the spouse;
(2) when there is no surviving spouse, but a surviving
descendant of the decedent, the entire sum shall be paid
to the decedent's descendants per stirpes;

(3) when there is neither a surviving spouse nor a
surviving descendant, the entire sum shall be paid to the
parents of the decedent in equal parts, allowing to the
surviving parent, if one is dead, the entire sum; and
(4) when there is no surviving spouse, descendant or
parent of the decedent, but there are surviving brothers
or sisters, or descendants of a brother or sister, who
were receiving their principal support from the decedent
at his death, the entire sum shall be paid, in equal parts,
to the dependent brothers or sisters or dependent
descendant of a brother or sister. Dependency shall be
determined by the Court of Claims based upon the
investigation and report of the Attorney General.
The changes made to this subsection (d) by this amendatory Act
of the 94th General Assembly apply to any pending case as long
as compensation has not been paid to any party before the
effective date of this amendatory Act of the 94th General
Assembly.
(d-1) For purposes of subsection (d), in the case of a
person killed in the line of duty who was born out of wedlock
and was not an adoptive child at the time of the person's
death, a person shall be deemed to be a parent of the person
killed in the line of duty only if that person would be an
eligible parent, as defined in Section 2-2 of the Probate Act
of 1975, of the person killed in the line of duty. This
subsection (d-1) applies to any pending claim if compensation

was not paid to the claimant of the pending claim before the
effective date of this amendatory Act of the 94th General
Assembly.
(d-2) If no beneficiary is designated or if no designated
beneficiary survives at the death of the Armed Forces member
killed in the line of duty, the compensation shall be paid in
entirety according to the designation made on the most recent
version of the Armed Forces member's Servicemembers' Group
Life Insurance Election and Certificate ("SGLI").
If no SGLI form exists at the time of the Armed Forces
member's death, the compensation shall be paid in accordance
with a legally binding will left by the Armed Forces member.
If no SGLI form exists for the Armed Forces member and the
Armed Forces member did not leave a legally binding will, the
compensation shall be paid to the persons and in the priority
as set forth in paragraphs (1) through (4) of subsection (d) of
this Section.
This subsection (d-2) applies to any pending case as long
as compensation has not been paid to any party before the
effective date of this amendatory Act of the 94th General
Assembly.
(e) If there is no beneficiary designated or if no
designated beneficiary survives at the death of the law
enforcement officer, civil defense worker, civil air patrol
member, paramedic, fireman, chaplain, State employee, or Armed
Forces member killed in the line of duty and there is no other

person or entity to whom compensation is payable under this
Section, no compensation shall be payable under this Act.
(f) No part of such compensation may be paid to any other
person for any efforts in securing such compensation.
(g) This amendatory Act of the 93rd General Assembly
applies to claims made on or after October 18, 2004 with
respect to an Armed Forces member killed in the line of duty.
(h) In any case for which benefits have not been paid
within 6 months of the claim being filed in accordance with
this Section, which is pending as of the effective date of this
amendatory Act of the 96th General Assembly, and in which
there are 2 or more beneficiaries, at least one of whom would
receive at least a portion of the total benefit regardless of
the manner in which the Court of Claims resolves the claim, the
Court shall direct the Comptroller to pay the minimum amount
of money which the determinate beneficiary would receive
together with all interest payment penalties which have
accrued on that portion of the award being paid within 30 days
of the effective date of this amendatory Act of the 96th
General Assembly. For purposes of this subsection (h),
"determinate beneficiary" means the beneficiary who would
receive any portion of the total benefit claimed regardless of
the manner in which the Court of Claims adjudicates the claim.
(i) The Court of Claims shall ensure that all individuals
who have filed an application to claim the duty death benefit
for a deceased member of the Armed Forces pursuant to this

Section or for a fireman pursuant to this Section, or their
designated representative, shall have access, on a timely
basis and in an efficient manner, to all information related
to the court's consideration, processing, or adjudication of
the claim, including, but not limited to, the following:
(1) a reliable estimate of when the Court of Claims
will adjudicate the claim, or if the Court cannot estimate
when it will adjudicate the claim, a full written
explanation of the reasons for this inability; and
(2) a reliable estimate, based upon consultation with
the Comptroller, of when the benefit will be paid to the
claimant.
(j) The Court of Claims shall send written notice to all
claimants within 2 weeks of the initiation of a claim
indicating whether or not the application is complete. For
purposes of this subsection (j), an application is complete if
a claimant has submitted to the Court of Claims all documents
and information the Court requires for adjudicating and paying
the benefit amount. For purposes of this subsection (j), a
claim for the duty death benefit is initiated when a claimant
submits any of the application materials required for
adjudicating the claim to the Court of Claims. In the event a
claimant's application is incomplete, the Court shall include
in its written notice a list of the information or documents
which the claimant must submit in order for the application to
be complete. In no case may the Court of Claims deny a claim

and subsequently re-adjudicate the same claim for the purpose
of evading or reducing the interest penalty payment amount
payable to any claimant.
(Source: P.A. 102-215, eff. 7-30-21.)
ARTICLE 10.
Section 10-2. The Department of Human Services Act is
amended by adding Section 80-45 as follows:
(20 ILCS 1305/80-45 new)
Sec. 80-45. Funding Agent and Administration.
(a) The Department shall act as funding agent under the
terms of the Illinois Affordable Housing Act and shall
administer other appropriations for the use of the Illinois
Housing Development Authority.
(b) The Department may enter into contracts,
intergovernmental agreements, grants, cooperative agreements,
memoranda of understanding, or other instruments with any
federal, State, or local government agency as necessary to
fulfill its role as funding agent in compliance with State and
federal law. The Department and the Department of Revenue
shall coordinate, in consultation with the Illinois Housing
Development Authority, the transition of the funding agent
role, including the transfer of any and all books, records, or
documents, in whatever form stored, necessary to the

Department's execution of the duties of the funding agent, and
the Department may submit to the Governor's Office of
Management and Budget requests for exception pursuant to
Section 55 of the Grant Accountability and Transparency Act.
Notwithstanding Section 5 of the Grant Funds Recovery Act, for
State fiscal years 2023 and 2024 only, in order to accomplish
the transition of the funding agent role to the Department,
grant funds may be made available for expenditure by a grantee
for a period of 3 years from the date the funds were
distributed by the State.
Section 10-3. The State Finance Act is amended by changing
Section 6z-20.1 as follows:
(30 ILCS 105/6z-20.1)
Sec. 6z-20.1. The State Aviation Program Fund and the
Sound-Reducing Windows and Doors Replacement Fund.
(a) The State Aviation Program Fund is created in the
State Treasury. Moneys in the Fund shall be used by the
Department of Transportation for the purposes of administering
a State Aviation Program. Subject to appropriation, the moneys
shall be used for the purpose of distributing grants to units
of local government to be used for airport-related purposes.
Grants to units of local government from the Fund shall be
distributed proportionately based on equal part enplanements,
total cargo, and airport operations. With regard to

enplanements that occur within a municipality with a
population of over 500,000, grants shall be distributed only
to the municipality.
(b) For grants to a unit of government other than a
municipality with a population of more than 500,000,
"airport-related purposes" means the capital or operating
costs of: (1) an airport; (2) a local airport system; or (3)
any other local facility that is owned or operated by the
person or entity that owns or operates the airport that is
directly and substantially related to the air transportation
of passengers or property as provided in 49 U.S.C. 47133,
including (i) the replacement of sound-reducing windows and
doors installed under the Residential Sound Insulation Program
and (ii) in-home air quality monitoring testing in residences
in which windows or doors were installed under the Residential
Sound Insulation Program.
(c) For grants to a municipality with a population of more
than 500,000, "airport-related purposes" means the capital
costs of: (1) an airport; (2) a local airport system; or (3)
any other local facility that (i) is owned or operated by a
person or entity that owns or operates an airport and (ii) is
directly and substantially related to the air transportation
of passengers or property, as provided in 49 U.S.C. 47133. For
grants to a municipality with a population of more than
500,000, "airport-related purposes" also means costs,
including administrative costs, associated with the

replacement of sound-reducing windows and doors installed
under the Residential Sound Insulation Program.
(d) In each State fiscal year, $9,500,000 the first
$7,500,000 attributable to a municipality with a population of
more than 500,000, as provided in subsection (a) of this
Section, shall be transferred to the Sound-Reducing Windows
and Doors Replacement Fund, a special fund created in the
State Treasury. Subject to appropriation, the moneys in the
Fund shall be used solely for costs, including administrative
costs, associated with the mechanical repairs and the
replacement of sound-reducing windows and doors installed
under the Residential Sound Insulation Program. Any amounts
attributable to a municipality with a population of more than
500,000 in excess of $7,500,000 in each State fiscal year
shall be distributed among the airports in that municipality
based on the same formula as prescribed in subsection (a) to be
used for airport-related purposes.
(Source: P.A. 101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
Section 10-4. The Illinois Grant Funds Recovery Act is
amended by changing Section 5 as follows:
(30 ILCS 705/5) (from Ch. 127, par. 2305)
Sec. 5. Time limit on expenditure of grant funds. Subject
to the restriction of Section 35 of the State Finance Act, no
grant funds may be made available for expenditure by a grantee

for a period longer than 2 years, except where such grant funds
are disbursed in reimbursement of costs previously incurred by
the grantee and except as otherwise provided in subsection (d)
of Section 5-200 of the School Construction Law and in
subsection (b) of Section 80-45 of the Department of Human
Services Act. Any grant funds not expended or legally
obligated by the end of the grant agreement, or during the time
limitation to grant fund expenditures set forth in this
Section, must be returned to the grantor agency within 45
days, if the funds are not already on deposit with the grantor
agency or the State Treasurer. Such returned funds shall be
deposited into the fund from which the original grant
disbursement to the grantee was made.
(Source: P.A. 99-606, eff. 7-22-16.)
Section 10-5. The Illinois Public Aid Code is amended by
changing Sections 12-4.7 and 12-10.10 as follows:
(305 ILCS 5/12-4.7) (from Ch. 23, par. 12-4.7)
Sec. 12-4.7. Co-operation with other agencies. Make use
of, aid and co-operate with State and local governmental
agencies, and co-operate with and assist other governmental
and private agencies and organizations engaged in welfare
functions.
This grant of authority includes the powers necessary for
the Department of Healthcare and Family Services to administer

the Illinois Health and Human Services Innovation Incubator
(HHSi2) project. The Department of Healthcare and Family
Services shall cochair with the Governor's Office of
Management and Budget an Executive Steering Committee of
partner State agencies to coordinate the HHSi2 project. The
powers and duties of the Executive Steering Committee shall be
established by intergovernmental agreement. In addition, the
Department of Healthcare and Family Services is authorized,
without limitation, to enter into agreements with federal
agencies, to create and implement the HHSi2 Shared
Interoperability Platform, and to create all Implementation
Advance Planning documents for the HHSi2 project.
(Source: P.A. 92-111, eff. 1-1-02.)
(305 ILCS 5/12-10.10)
Sec. 12-10.10. HFS DHS Technology Initiative Fund.
(a) The HFS DHS Technology Initiative Fund is hereby
created as a trust fund within the State treasury with the
State Treasurer as the ex-officio custodian of the Fund.
(b) The Department of Healthcare and Family Human Services
may accept and receive grants, awards, gifts, and bequests, or
other moneys from any source, public or private, in support of
information technology initiatives. Those moneys Moneys
received in support of information technology initiatives, and
any interest earned thereon, shall be deposited into the HFS
DHS Technology Initiative Fund.

(c) Moneys in the Fund may be used by the Department of
Healthcare and Family Human Services for the purpose of making
grants associated with the development and implementation of
information technology projects or paying for operational
expenses of the Department of Healthcare and Family Human
Services related to such projects. The Department of
Healthcare and Family Services may use moneys in the Fund to
pay for administrative, operational, and project expenses of
the Illinois Health and Human Services Innovation Incubator
(HHSi2) project. Notwithstanding any provision of law to the
contrary, the Department of Human Services shall have the
authority to satisfy all Fiscal Year 2023 outstanding
expenditure obligations or liabilities payable from the Fund
pursuant to Section 25 of the State Finance Act.
(d) The Department of Healthcare and Family Human
Services, in consultation with the Department of Innovation
and Technology, shall use the funds deposited into in the HFS
DHS Technology Initiative Fund to pay for information
technology solutions either provided by Department of
Innovation and Technology or arranged or coordinated by the
Department of Innovation and Technology.
(Source: P.A. 100-611, eff. 7-20-18; 101-275, eff. 8-9-19.)
Section 10-10. The Illinois Affordable Housing Act is
amended by changing Sections 3 and 5 as follows:

(310 ILCS 65/3) (from Ch. 67 1/2, par. 1253)
Sec. 3. Definitions. As used in this Act:
(a) "Program" means the Illinois Affordable Housing
Program.
(b) "Trust Fund" means the Illinois Affordable Housing
Trust Fund.
(b-5) "Capital Fund" means the Illinois Affordable Housing
Capital Fund.
(c) "Low-income household" means a single person, family
or unrelated persons living together whose adjusted income is
more than 50%, but less than 80%, of the median income of the
area of residence, adjusted for family size, as such adjusted
income and median income for the area are determined from time
to time by the United States Department of Housing and Urban
Development for purposes of Section 8 of the United States
Housing Act of 1937.
(d) "Very low-income household" means a single person,
family or unrelated persons living together whose adjusted
income is not more than 50% of the median income of the area of
residence, adjusted for family size, as such adjusted income
and median income for the area are determined from time to time
by the United States Department of Housing and Urban
Development for purposes of Section 8 of the United States
Housing Act of 1937.
(e) "Affordable housing" means residential housing that,
so long as the same is occupied by low-income households or

very low-income households, requires payment of monthly
housing costs, including utilities other than telephone, of no
more than 30% of the maximum allowable income as stated for
such households as defined in this Section.
(f) "Multi-family housing" means a building or buildings
providing housing to 5 or more households.
(g) "Single-family housing" means a building containing
one to 4 dwelling units, including a mobile home as defined in
subsection (b) of Section 3 of the Mobile Home Landlord and
Tenant Rights Act, as amended.
(h) "Community-based organization" means a not-for-profit
entity whose governing body includes a majority of members who
reside in the community served by the organization.
(i) "Advocacy organization" means a not-for-profit
organization which conducts, in part or in whole, activities
to influence public policy on behalf of low-income or very
low-income households.
(j) "Program Administrator" means the Illinois Housing
Development Authority.
(k) "Funding Agent" means the Illinois Department of Human
Services Revenue.
(l) "Commission" means the Affordable Housing Advisory
Commission.
(m) "Congregate housing" means a building or structure in
which 2 or more households, inclusive, share common living
areas and may share child care, cleaning, cooking and other

household responsibilities.
(n) "Eligible applicant" means a proprietorship,
partnership, for-profit corporation, not-for-profit
corporation or unit of local government which seeks to use
fund assets as provided in this Article.
(o) "Moderate income household" means a single person,
family or unrelated persons living together whose adjusted
income is more than 80% but less than 120% of the median income
of the area of residence, adjusted for family size, as such
adjusted income and median income for the area are determined
from time to time by the United States Department of Housing
and Urban Development for purposes of Section 8 of the United
States Housing Act of 1937.
(p) "Affordable Housing Program Trust Fund Bonds or Notes"
means the bonds or notes issued by the Program Administrator
under the Illinois Housing Development Act to further the
purposes of this Act.
(q) "Trust Fund Moneys" means all moneys, deposits,
revenues, income, interest, dividends, receipts, taxes,
proceeds and other amounts or funds deposited or to be
deposited into in the Trust Fund pursuant to Section 5(b) of
this Act and any proceeds, investments or increase thereof.
(r) "Program Escrow" means accounts, except those accounts
relating to any Affordable Housing Program Trust Fund Bonds or
Notes, designated by the Program Administrator, into which
Trust Fund Moneys are deposited.

(s) "Common household pet" means a domesticated animal,
such as a dog (canis lupus familiaris) or cat (felis catus),
which is commonly kept in the home for pleasure rather than for
commercial purposes.
(Source: P.A. 102-283, eff. 1-1-22.)
(310 ILCS 65/5) (from Ch. 67 1/2, par. 1255)
Sec. 5. Illinois Affordable Housing Trust Fund.
(a) There is hereby created the Illinois Affordable
Housing Trust Fund, hereafter referred to in this Act as the
"Trust Fund" to be held as a separate fund within the State
Treasury and to be administered by the Program Administrator.
The purpose of the Trust Fund is to finance projects of the
Illinois Affordable Housing Program as authorized and approved
by the Program Administrator. The Funding Agent shall
establish, within the Trust Fund, a General Account, a Bond
Account, a Commitment Account and a Development Credits
Account. The Funding Agent shall authorize distribution of
Trust Fund moneys to the Program Administrator or a payee
designated by the Program Administrator for purposes
authorized by this Act. After receipt of the Trust Fund moneys
by the Program Administrator or designated payee, the Program
Administrator shall ensure that all those moneys are expended
for a public purpose and only as authorized by this Act.
(b) Except as otherwise provided in Section 8(c) of this
Act, there shall be deposited in the Trust Fund such amounts as

may become available under the provisions of this Act,
including, but not limited to:
(1) all receipts, including dividends, principal and
interest repayments attributable to any loans or
agreements funded from the Trust Fund;
(2) all proceeds of assets of whatever nature received
by the Program Administrator, and attributable to default
with respect to loans or agreements funded from the Trust
Fund;
(3) any appropriations, grants or gifts of funds or
property, or financial or other aid from any federal or
State agency or body, local government or any other public
organization or private individual made to the Trust Fund;
(4) any income received as a result of the investment
of moneys in the Trust Fund;
(5) all fees or charges collected by the Program
Administrator or Funding Agent pursuant to this Act;
(6) amounts as provided in Section 31-35 of the Real
Estate Transfer Tax Law an amount equal to one half of all
proceeds collected by the Funding Agent pursuant to
Section 3 of the Real Estate Transfer Tax Act, as amended;
(7) other funds as appropriated by the General
Assembly; and
(8) any income, less costs and fees associated with
the Program Escrow, received by the Program Administrator
that is derived from Trust Fund Moneys held in the Program

Escrow prior to expenditure of such Trust Fund Moneys.
(c) Additional Trust Fund Purpose: Receipt and use of
federal funding for programs responding to the COVID-19 public
health emergency. Notwithstanding any other provision of this
Act or any other law limiting or directing the use of the Trust
Fund, the Trust Fund may receive, directly or indirectly,
federal funds from the Homeowner Assistance Fund authorized
under Section 3206 of the federal American Rescue Plan Act of
2021 (Public Law 117-2). Any such funds shall be deposited
into a Homeowner Assistance Account which shall be established
within the Trust Fund by the Funding Agent so that such funds
can be accounted for separately from other funds in the Trust
Fund. Such funds may be used only in the manner and for the
purposes authorized in Section 3206 of the American Rescue
Plan Act of 2021 and in related federal guidance. Also, the
Trust Fund may receive, directly or indirectly, federal funds
from the Emergency Rental Assistance Program authorized under
Section 3201 of the federal American Rescue Plan Act of 2021
and Section 501 of Subtitle A of Title V of Division N of the
Consolidated Appropriations Act, 2021 (Public Law 116–260).
Any such funds shall be deposited into an Emergency Rental
Assistance Account which shall be established within the Trust
Fund by the Funding Agent so that such funds can be accounted
for separately from other funds in the Trust Fund. Such funds
may be used only in the manner and for the purposes authorized
in Section 3201 of the American Rescue Plan Act of 2021 and in

related federal guidance. Expenditures under this subsection
(c) are subject to annual appropriation to the Funding Agent.
Unless used in this subsection (c), the defined terms set
forth in Section 3 shall not apply to funds received pursuant
to the American Rescue Plan Act of 2021. Notwithstanding any
other provision of this Act or any other law limiting or
directing the use of the Trust Fund, funds received under the
American Rescue Plan Act of 2021 are not subject to the terms
and provisions of this Act except as specifically set forth in
this subsection (c).
(Source: P.A. 102-16, eff. 6-17-21.)
ARTICLE 15.
Section 15-5. The Illinois Administrative Procedure Act is
amended by adding Sections 5-45.42 and 5-45.43 as follows:
(5 ILCS 100/5-45.42 new)
Sec. 5-45.42. Emergency rulemaking; Mental Health and
Developmental Disabilities Administrative Act. To provide for
the expeditious and timely implementation of the changes made
to Section 74 of the Mental Health and Developmental
Disabilities Administrative Act by this amendatory Act of the
103rd General Assembly, emergency rules implementing the
changes made to that Section by this amendatory Act of the
103rd General Assembly may be adopted in accordance with

Section 5-45 by the Department of Human Services or other
department essential to the implementation of the changes. The
adoption of emergency rules authorized by Section 5-45 and
this Section is deemed to be necessary for the public
interest, safety, and welfare.
This Section is repealed one year after the effective date
of this Section.
(5 ILCS 100/5-45.43 new)
Sec. 5-45.43. Emergency rulemaking; Illinois Public Aid
Code. To provide for the expeditious and timely implementation
of the changes made to the Illinois Public Aid Code by this
amendatory Act of the 103rd General Assembly, emergency rules
implementing the changes made to that Code by this amendatory
Act of the 103rd General Assembly may be adopted in accordance
with Section 5-45 by the Department of Healthcare and Family
Services or other department essential to the implementation
of the changes. The adoption of emergency rules authorized by
Section 5-45 and this Section is deemed to be necessary for the
public interest, safety, and welfare.
This Section is repealed one year after the effective date
of this Section.
Section 15-10. The Mental Health and Developmental
Disabilities Administrative Act is amended by changing Section
74 as follows:

(20 ILCS 1705/74)
Sec. 74. Rates and reimbursements.
(a) Within 30 days after July 6, 2017 (the effective date
of Public Act 100-23), the Department shall increase rates and
reimbursements to fund a minimum of a $0.75 per hour wage
increase for front-line personnel, including, but not limited
to, direct support professionals, aides, front-line
supervisors, qualified intellectual disabilities
professionals, nurses, and non-administrative support staff
working in community-based provider organizations serving
individuals with developmental disabilities. The Department
shall adopt rules, including emergency rules under subsection
(y) of Section 5-45 of the Illinois Administrative Procedure
Act, to implement the provisions of this Section.
(b) Rates and reimbursements. Within 30 days after June 4,
2018 (the effective date of Public Act 100-587) this
amendatory Act of the 100th General Assembly, the Department
shall increase rates and reimbursements to fund a minimum of a
$0.50 per hour wage increase for front-line personnel,
including, but not limited to, direct support professionals,
aides, front-line supervisors, qualified intellectual
disabilities professionals, nurses, and non-administrative
support staff working in community-based provider
organizations serving individuals with developmental
disabilities. The Department shall adopt rules, including

emergency rules under subsection (bb) of Section 5-45 of the
Illinois Administrative Procedure Act, to implement the
provisions of this Section.
(c) Rates and reimbursements. Within 30 days after June 5,
2019 (the effective date of Public Act 101-10) this amendatory
Act of the 101st General Assembly, subject to federal
approval, the Department shall increase rates and
reimbursements in effect on June 30, 2019 for community-based
providers for persons with Developmental Disabilities by 3.5%
The Department shall adopt rules, including emergency rules
under subsection (jj) of Section 5-45 of the Illinois
Administrative Procedure Act, to implement the provisions of
this Section, including wage increases for direct care staff.
(d) For community-based providers serving persons with
intellectual/developmental disabilities, subject to federal
approval of any relevant Waiver Amendment, the rates taking
effect for services delivered on or after January 1, 2022,
shall include an increase in the rate methodology sufficient
to provide a $1.50 per hour wage increase for direct support
professionals in residential settings and sufficient to
provide wages for all residential non-executive direct care
staff, excluding direct support professionals, at the federal
Department of Labor, Bureau of Labor Statistics' average wage
as defined in rule by the Department.
The establishment of and any changes to the rate
methodologies for community-based services provided to persons

with intellectual/developmental disabilities are subject to
federal approval of any relevant Waiver Amendment and shall be
defined in rule by the Department. The Department shall adopt
rules, including emergency rules as authorized by Section 5-45
of the Illinois Administrative Procedure Act, to implement the
provisions of this subsection (d).
(e) For community-based providers serving persons with
intellectual/developmental disabilities, subject to federal
approval of any relevant Waiver Amendment, the rates taking
effect for services delivered on or after January 1, 2023,
shall include an increase in the rate methodology sufficient
to provide a $1.00 per hour wage increase for all direct
support professionals personnel and all other frontline
personnel who are not subject to the Bureau of Labor
Statistics' average wage increases, who work in residential
and community day services settings, with at least $0.50 of
those funds to be provided as a direct increase to base wages,
with the remaining $0.50 to be used flexibly for base wage
increases. In addition, the rates taking effect for services
delivered on or after January 1, 2023 shall include an
increase sufficient to provide wages for all residential
non-executive direct care staff, excluding direct support
professionals personnel, at the federal Department of Labor,
Bureau of Labor Statistics' average wage as defined in rule by
the Department.
The establishment of and any changes to the rate

methodologies for community-based services provided to persons
with intellectual/developmental disabilities are subject to
federal approval of any relevant Waiver Amendment and shall be
defined in rule by the Department. The Department shall adopt
rules, including emergency rules as authorized by Section 5-45
of the Illinois Administrative Procedure Act, to implement the
provisions of this subsection.
(f) For community-based providers serving persons with
intellectual/developmental disabilities, subject to federal
approval of any relevant Waiver Amendment, the rates taking
effect for services delivered on or after January 1, 2024
shall include an increase in the rate methodology sufficient
to provide a $2.50 per hour wage increase for all direct
support professionals and all other frontline personnel who
are not subject to the Bureau of Labor Statistics' average
wage increases and who work in residential and community day
services settings. At least $1.25 of the per hour wage
increase shall be provided as a direct increase to base wages,
and the remaining $1.25 of the per hour wage increase shall be
used flexibly for base wage increases. In addition, the rates
taking effect for services delivered on or after January 1,
2024 shall include an increase sufficient to provide wages for
all residential non-executive direct care staff, excluding
direct support professionals, at the federal Department of
Labor, Bureau of Labor Statistics' average wage as defined in
rule by the Department.

The establishment of and any changes to the rate
methodologies for community-based services provided to persons
with intellectual/developmental disabilities are subject to
federal approval of any relevant Waiver Amendment and shall be
defined in rule by the Department. The Department shall adopt
rules, including emergency rules as authorized by Section 5-45
of the Illinois Administrative Procedure Act, to implement the
provisions of this subsection.
(Source: P.A. 101-10, eff. 6-5-19; 102-16, eff. 6-17-21;
102-699, eff. 4-19-22; 102-830, eff. 1-1-23; revised
12-13-22.)
Section 15-15. The Illinois Public Aid Code is amended by
changing Sections 5-5.4, 5-5.7a, and 12-4.11 and by adding
Section 9A-17 as follows:
(305 ILCS 5/5-5.4) (from Ch. 23, par. 5-5.4)
Sec. 5-5.4. Standards of Payment - Department of
Healthcare and Family Services. The Department of Healthcare
and Family Services shall develop standards of payment of
nursing facility and ICF/DD services in facilities providing
such services under this Article which:
(1) Provide for the determination of a facility's payment
for nursing facility or ICF/DD services on a prospective
basis. The amount of the payment rate for all nursing
facilities certified by the Department of Public Health under

the ID/DD Community Care Act or the Nursing Home Care Act as
Intermediate Care for the Developmentally Disabled facilities,
Long Term Care for Under Age 22 facilities, Skilled Nursing
facilities, or Intermediate Care facilities under the medical
assistance program shall be prospectively established annually
on the basis of historical, financial, and statistical data
reflecting actual costs from prior years, which shall be
applied to the current rate year and updated for inflation,
except that the capital cost element for newly constructed
facilities shall be based upon projected budgets. The annually
established payment rate shall take effect on July 1 in 1984
and subsequent years. No rate increase and no update for
inflation shall be provided on or after July 1, 1994, unless
specifically provided for in this Section. The changes made by
Public Act 93-841 extending the duration of the prohibition
against a rate increase or update for inflation are effective
retroactive to July 1, 2004.
For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for
Under Age 22 facilities, the rates taking effect on July 1,
1998 shall include an increase of 3%. For facilities licensed
by the Department of Public Health under the Nursing Home Care
Act as Skilled Nursing facilities or Intermediate Care
facilities, the rates taking effect on July 1, 1998 shall
include an increase of 3% plus $1.10 per resident-day, as

defined by the Department. For facilities licensed by the
Department of Public Health under the Nursing Home Care Act as
Intermediate Care Facilities for the Developmentally Disabled
or Long Term Care for Under Age 22 facilities, the rates taking
effect on January 1, 2006 shall include an increase of 3%. For
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as Intermediate Care Facilities for
the Developmentally Disabled or Long Term Care for Under Age
22 facilities, the rates taking effect on January 1, 2009
shall include an increase sufficient to provide a $0.50 per
hour wage increase for non-executive staff. For facilities
licensed by the Department of Public Health under the ID/DD
Community Care Act as ID/DD Facilities the rates taking effect
within 30 days after July 6, 2017 (the effective date of Public
Act 100-23) shall include an increase sufficient to provide a
$0.75 per hour wage increase for non-executive staff. The
Department shall adopt rules, including emergency rules under
subsection (y) of Section 5-45 of the Illinois Administrative
Procedure Act, to implement the provisions of this paragraph.
For facilities licensed by the Department of Public Health
under the ID/DD Community Care Act as ID/DD Facilities and
under the MC/DD Act as MC/DD Facilities, the rates taking
effect within 30 days after June 5, 2019 (the effective date of
Public Act 101-10) this amendatory Act of the 100th General
Assembly shall include an increase sufficient to provide a
$0.50 per hour wage increase for non-executive front-line

personnel, including, but not limited to, direct support
persons, aides, front-line supervisors, qualified intellectual
disabilities professionals, nurses, and non-administrative
support staff. The Department shall adopt rules, including
emergency rules under subsection (bb) of Section 5-45 of the
Illinois Administrative Procedure Act, to implement the
provisions of this paragraph.
For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for
Under Age 22 facilities, the rates taking effect on July 1,
1999 shall include an increase of 1.6% plus $3.00 per
resident-day, as defined by the Department. For facilities
licensed by the Department of Public Health under the Nursing
Home Care Act as Skilled Nursing facilities or Intermediate
Care facilities, the rates taking effect on July 1, 1999 shall
include an increase of 1.6% and, for services provided on or
after October 1, 1999, shall be increased by $4.00 per
resident-day, as defined by the Department.
For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for
Under Age 22 facilities, the rates taking effect on July 1,
2000 shall include an increase of 2.5% per resident-day, as
defined by the Department. For facilities licensed by the
Department of Public Health under the Nursing Home Care Act as

Skilled Nursing facilities or Intermediate Care facilities,
the rates taking effect on July 1, 2000 shall include an
increase of 2.5% per resident-day, as defined by the
Department.
For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as skilled nursing facilities
or intermediate care facilities, a new payment methodology
must be implemented for the nursing component of the rate
effective July 1, 2003. The Department of Public Aid (now
Healthcare and Family Services) shall develop the new payment
methodology using the Minimum Data Set (MDS) as the instrument
to collect information concerning nursing home resident
condition necessary to compute the rate. The Department shall
develop the new payment methodology to meet the unique needs
of Illinois nursing home residents while remaining subject to
the appropriations provided by the General Assembly. A
transition period from the payment methodology in effect on
June 30, 2003 to the payment methodology in effect on July 1,
2003 shall be provided for a period not exceeding 3 years and
184 days after implementation of the new payment methodology
as follows:
(A) For a facility that would receive a lower nursing
component rate per patient day under the new system than
the facility received effective on the date immediately
preceding the date that the Department implements the new
payment methodology, the nursing component rate per

patient day for the facility shall be held at the level in
effect on the date immediately preceding the date that the
Department implements the new payment methodology until a
higher nursing component rate of reimbursement is achieved
by that facility.
(B) For a facility that would receive a higher nursing
component rate per patient day under the payment
methodology in effect on July 1, 2003 than the facility
received effective on the date immediately preceding the
date that the Department implements the new payment
methodology, the nursing component rate per patient day
for the facility shall be adjusted.
(C) Notwithstanding paragraphs (A) and (B), the
nursing component rate per patient day for the facility
shall be adjusted subject to appropriations provided by
the General Assembly.
For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for
Under Age 22 facilities, the rates taking effect on March 1,
2001 shall include a statewide increase of 7.85%, as defined
by the Department.
Notwithstanding any other provision of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, except facilities participating

in the Department's demonstration program pursuant to the
provisions of Title 77, Part 300, Subpart T of the Illinois
Administrative Code, the numerator of the ratio used by the
Department of Healthcare and Family Services to compute the
rate payable under this Section using the Minimum Data Set
(MDS) methodology shall incorporate the following annual
amounts as the additional funds appropriated to the Department
specifically to pay for rates based on the MDS nursing
component methodology in excess of the funding in effect on
December 31, 2006:
(i) For rates taking effect January 1, 2007,
$60,000,000.
(ii) For rates taking effect January 1, 2008,
$110,000,000.
(iii) For rates taking effect January 1, 2009,
$194,000,000.
(iv) For rates taking effect April 1, 2011, or the
first day of the month that begins at least 45 days after
February 16, 2011 (the effective date of Public Act
96-1530) this amendatory Act of the 96th General Assembly,
$416,500,000 or an amount as may be necessary to complete
the transition to the MDS methodology for the nursing
component of the rate. Increased payments under this item
(iv) are not due and payable, however, until (i) the
methodologies described in this paragraph are approved by
the federal government in an appropriate State Plan

amendment and (ii) the assessment imposed by Section 5B-2
of this Code is determined to be a permissible tax under
Title XIX of the Social Security Act.
Notwithstanding any other provision of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, the support component of the
rates taking effect on January 1, 2008 shall be computed using
the most recent cost reports on file with the Department of
Healthcare and Family Services no later than April 1, 2005,
updated for inflation to January 1, 2006.
For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for
Under Age 22 facilities, the rates taking effect on April 1,
2002 shall include a statewide increase of 2.0%, as defined by
the Department. This increase terminates on July 1, 2002;
beginning July 1, 2002 these rates are reduced to the level of
the rates in effect on March 31, 2002, as defined by the
Department.
For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as skilled nursing facilities
or intermediate care facilities, the rates taking effect on
July 1, 2001 shall be computed using the most recent cost
reports on file with the Department of Public Aid no later than
April 1, 2000, updated for inflation to January 1, 2001. For

rates effective July 1, 2001 only, rates shall be the greater
of the rate computed for July 1, 2001 or the rate effective on
June 30, 2001.
Notwithstanding any other provision of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, the Illinois Department shall
determine by rule the rates taking effect on July 1, 2002,
which shall be 5.9% less than the rates in effect on June 30,
2002.
Notwithstanding any other provision of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, if the payment methodologies
required under Section 5A-12 and the waiver granted under 42
CFR 433.68 are approved by the United States Centers for
Medicare and Medicaid Services, the rates taking effect on
July 1, 2004 shall be 3.0% greater than the rates in effect on
June 30, 2004. These rates shall take effect only upon
approval and implementation of the payment methodologies
required under Section 5A-12.
Notwithstanding any other provisions of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, the rates taking effect on
January 1, 2005 shall be 3% more than the rates in effect on

December 31, 2004.
Notwithstanding any other provision of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, effective January 1, 2009, the
per diem support component of the rates effective on January
1, 2008, computed using the most recent cost reports on file
with the Department of Healthcare and Family Services no later
than April 1, 2005, updated for inflation to January 1, 2006,
shall be increased to the amount that would have been derived
using standard Department of Healthcare and Family Services
methods, procedures, and inflators.
Notwithstanding any other provisions of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as intermediate care facilities that
are federally defined as Institutions for Mental Disease, or
facilities licensed by the Department of Public Health under
the Specialized Mental Health Rehabilitation Act of 2013, a
socio-development component rate equal to 6.6% of the
facility's nursing component rate as of January 1, 2006 shall
be established and paid effective July 1, 2006. The
socio-development component of the rate shall be increased by
a factor of 2.53 on the first day of the month that begins at
least 45 days after January 11, 2008 (the effective date of
Public Act 95-707). As of August 1, 2008, the
socio-development component rate shall be equal to 6.6% of the

facility's nursing component rate as of January 1, 2006,
multiplied by a factor of 3.53. For services provided on or
after April 1, 2011, or the first day of the month that begins
at least 45 days after February 16, 2011 (the effective date of
Public Act 96-1530) this amendatory Act of the 96th General
Assembly, whichever is later, the Illinois Department may by
rule adjust these socio-development component rates, and may
use different adjustment methodologies for those facilities
participating, and those not participating, in the Illinois
Department's demonstration program pursuant to the provisions
of Title 77, Part 300, Subpart T of the Illinois
Administrative Code, but in no case may such rates be
diminished below those in effect on August 1, 2008.
For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or as long-term care
facilities for residents under 22 years of age, the rates
taking effect on July 1, 2003 shall include a statewide
increase of 4%, as defined by the Department.
For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for
Under Age 22 facilities, the rates taking effect on the first
day of the month that begins at least 45 days after January 11,
2008 (the effective date of Public Act 95-707) this amendatory
Act of the 95th General Assembly shall include a statewide

increase of 2.5%, as defined by the Department.
Notwithstanding any other provision of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, effective January 1, 2005,
facility rates shall be increased by the difference between
(i) a facility's per diem property, liability, and malpractice
insurance costs as reported in the cost report filed with the
Department of Public Aid and used to establish rates effective
July 1, 2001 and (ii) those same costs as reported in the
facility's 2002 cost report. These costs shall be passed
through to the facility without caps or limitations, except
for adjustments required under normal auditing procedures.
Rates established effective each July 1 shall govern
payment for services rendered throughout that fiscal year,
except that rates established on July 1, 1996 shall be
increased by 6.8% for services provided on or after January 1,
1997. Such rates will be based upon the rates calculated for
the year beginning July 1, 1990, and for subsequent years
thereafter until June 30, 2001 shall be based on the facility
cost reports for the facility fiscal year ending at any point
in time during the previous calendar year, updated to the
midpoint of the rate year. The cost report shall be on file
with the Department no later than April 1 of the current rate
year. Should the cost report not be on file by April 1, the
Department shall base the rate on the latest cost report filed

by each skilled care facility and intermediate care facility,
updated to the midpoint of the current rate year. In
determining rates for services rendered on and after July 1,
1985, fixed time shall not be computed at less than zero. The
Department shall not make any alterations of regulations which
would reduce any component of the Medicaid rate to a level
below what that component would have been utilizing in the
rate effective on July 1, 1984.
(2) Shall take into account the actual costs incurred by
facilities in providing services for recipients of skilled
nursing and intermediate care services under the medical
assistance program.
(3) Shall take into account the medical and psycho-social
characteristics and needs of the patients.
(4) Shall take into account the actual costs incurred by
facilities in meeting licensing and certification standards
imposed and prescribed by the State of Illinois, any of its
political subdivisions or municipalities and by the U.S.
Department of Health and Human Services pursuant to Title XIX
of the Social Security Act.
The Department of Healthcare and Family Services shall
develop precise standards for payments to reimburse nursing
facilities for any utilization of appropriate rehabilitative
personnel for the provision of rehabilitative services which
is authorized by federal regulations, including reimbursement
for services provided by qualified therapists or qualified

assistants, and which is in accordance with accepted
professional practices. Reimbursement also may be made for
utilization of other supportive personnel under appropriate
supervision.
The Department shall develop enhanced payments to offset
the additional costs incurred by a facility serving
exceptional need residents and shall allocate at least
$4,000,000 of the funds collected from the assessment
established by Section 5B-2 of this Code for such payments.
For the purpose of this Section, "exceptional needs" means,
but need not be limited to, ventilator care and traumatic
brain injury care. The enhanced payments for exceptional need
residents under this paragraph are not due and payable,
however, until (i) the methodologies described in this
paragraph are approved by the federal government in an
appropriate State Plan amendment and (ii) the assessment
imposed by Section 5B-2 of this Code is determined to be a
permissible tax under Title XIX of the Social Security Act.
Beginning January 1, 2014 the methodologies for
reimbursement of nursing facility services as provided under
this Section 5-5.4 shall no longer be applicable for services
provided on or after January 1, 2014.
No payment increase under this Section for the MDS
methodology, exceptional care residents, or the
socio-development component rate established by Public Act
96-1530 of the 96th General Assembly and funded by the

assessment imposed under Section 5B-2 of this Code shall be
due and payable until after the Department notifies the
long-term care providers, in writing, that the payment
methodologies to long-term care providers required under this
Section have been approved by the Centers for Medicare and
Medicaid Services of the U.S. Department of Health and Human
Services and the waivers under 42 CFR 433.68 for the
assessment imposed by this Section, if necessary, have been
granted by the Centers for Medicare and Medicaid Services of
the U.S. Department of Health and Human Services. Upon
notification to the Department of approval of the payment
methodologies required under this Section and the waivers
granted under 42 CFR 433.68, all increased payments otherwise
due under this Section prior to the date of notification shall
be due and payable within 90 days of the date federal approval
is received.
On and after July 1, 2012, the Department shall reduce any
rate of reimbursement for services or other payments or alter
any methodologies authorized by this Code to reduce any rate
of reimbursement for services or other payments in accordance
with Section 5-5e.
For facilities licensed by the Department of Public Health
under the ID/DD Community Care Act as ID/DD Facilities and
under the MC/DD Act as MC/DD Facilities, subject to federal
approval, the rates taking effect for services delivered on or
after August 1, 2019 shall be increased by 3.5% over the rates

in effect on June 30, 2019. The Department shall adopt rules,
including emergency rules under subsection (ii) of Section
5-45 of the Illinois Administrative Procedure Act, to
implement the provisions of this Section, including wage
increases for direct care staff.
For facilities licensed by the Department of Public Health
under the ID/DD Community Care Act as ID/DD Facilities and
under the MC/DD Act as MC/DD Facilities, subject to federal
approval, the rates taking effect on the latter of the
approval date of the State Plan Amendment for these facilities
or the Waiver Amendment for the home and community-based
services settings shall include an increase sufficient to
provide a $0.26 per hour wage increase to the base wage for
non-executive staff. The Department shall adopt rules,
including emergency rules as authorized by Section 5-45 of the
Illinois Administrative Procedure Act, to implement the
provisions of this Section, including wage increases for
direct care staff.
For facilities licensed by the Department of Public Health
under the ID/DD Community Care Act as ID/DD Facilities and
under the MC/DD Act as MC/DD Facilities, subject to federal
approval of the State Plan Amendment and the Waiver Amendment
for the home and community-based services settings, the rates
taking effect for the services delivered on or after July 1,
2020 shall include an increase sufficient to provide a $1.00
per hour wage increase for non-executive staff. For services

delivered on or after January 1, 2021, subject to federal
approval of the State Plan Amendment and the Waiver Amendment
for the home and community-based services settings, shall
include an increase sufficient to provide a $0.50 per hour
increase for non-executive staff. The Department shall adopt
rules, including emergency rules as authorized by Section 5-45
of the Illinois Administrative Procedure Act, to implement the
provisions of this Section, including wage increases for
direct care staff.
For facilities licensed by the Department of Public Health
under the ID/DD Community Care Act as ID/DD Facilities and
under the MC/DD Act as MC/DD Facilities, subject to federal
approval of the State Plan Amendment, the rates taking effect
for the residential services delivered on or after July 1,
2021, shall include an increase sufficient to provide a $0.50
per hour increase for aides in the rate methodology. For
facilities licensed by the Department of Public Health under
the ID/DD Community Care Act as ID/DD Facilities and under the
MC/DD Act as MC/DD Facilities, subject to federal approval of
the State Plan Amendment, the rates taking effect for the
residential services delivered on or after January 1, 2022
shall include an increase sufficient to provide a $1.00 per
hour increase for aides in the rate methodology. In addition,
for residential services delivered on or after January 1, 2022
such rates shall include an increase sufficient to provide
wages for all residential non-executive direct care staff,

excluding aides, at the federal Department of Labor, Bureau of
Labor Statistics' average wage as defined in rule by the
Department. The Department shall adopt rules, including
emergency rules as authorized by Section 5-45 of the Illinois
Administrative Procedure Act, to implement the provisions of
this Section.
For facilities licensed by the Department of Public Health
under the ID/DD Community Care Act as ID/DD facilities and
under the MC/DD Act as MC/DD facilities, subject to federal
approval of the State Plan Amendment, the rates taking effect
for services delivered on or after January 1, 2023, shall
include a $1.00 per hour wage increase for all direct support
personnel and all other frontline personnel who are not
subject to the Bureau of Labor Statistics' average wage
increases, who work in residential and community day services
settings, with at least $0.50 of those funds to be provided as
a direct increase to all aide base wages, with the remaining
$0.50 to be used flexibly for base wage increases to the rate
methodology for aides. In addition, for residential services
delivered on or after January 1, 2023 the rates shall include
an increase sufficient to provide wages for all residential
non-executive direct care staff, excluding aides, at the
federal Department of Labor, Bureau of Labor Statistics'
average wage as determined by the Department. Also, for
services delivered on or after January 1, 2023, the rates will
include adjustments to employment-related expenses as defined

in rule by the Department. The Department shall adopt rules,
including emergency rules as authorized by Section 5-45 of the
Illinois Administrative Procedure Act, to implement the
provisions of this Section.
For facilities licensed by the Department of Public Health
under the ID/DD Community Care Act as ID/DD facilities and
under the MC/DD Act as MC/DD facilities, subject to federal
approval of the State Plan Amendment, the rates taking effect
for services delivered on or after January 1, 2024 shall
include a $2.50 per hour wage increase for all direct support
personnel and all other frontline personnel who are not
subject to the Bureau of Labor Statistics' average wage
increases and who work in residential and community day
services settings. At least $1.25 of the per hour wage
increase shall be provided as a direct increase to all aide
base wages, and the remaining $1.25 of the per hour wage
increase shall be used flexibly for base wage increases to the
rate methodology for aides. In addition, for residential
services delivered on or after January 1, 2024, the rates
shall include an increase sufficient to provide wages for all
residential non-executive direct care staff, excluding aides,
at the federal Department of Labor, Bureau of Labor
Statistics' average wage as determined by the Department.
Also, for services delivered on or after January 1, 2024, the
rates will include adjustments to employment-related expenses
as defined in rule by the Department. The Department shall

adopt rules, including emergency rules as authorized by
Section 5-45 of the Illinois Administrative Procedure Act, to
implement the provisions of this Section.
(Source: P.A. 101-10, eff. 6-5-19; 101-636, eff. 6-10-20;
102-16, eff. 6-17-21; 102-699, eff. 4-19-22.)
(305 ILCS 5/5-5.7a)
Sec. 5-5.7a. Pandemic related stability payments for
health care providers. Notwithstanding other provisions of
law, and in accordance with the Illinois Emergency Management
Agency, the Department of Healthcare and Family Services shall
develop a process to distribute pandemic related stability
payments, from federal sources dedicated for such purposes, to
health care providers that are providing care to recipients
under the Medical Assistance Program. For provider types
serving residents who are recipients of medical assistance
under this Code and are funded by other State agencies, the
Department will coordinate the distribution process of the
pandemic related stability payments. Federal sources dedicated
to pandemic related payments include, but are not limited to,
funds distributed to the State of Illinois from the
Coronavirus Relief Fund pursuant to the Coronavirus Aid,
Relief, and Economic Security Act ("CARES Act") and from the
Coronavirus State Fiscal Recovery Fund pursuant to Section
9901 of the American Rescue Plan Act of 2021, that are
appropriated to the Department during Fiscal Years 2020, 2021,

and 2022 for purposes permitted by those federal laws and
related federal guidance.
(1) Pandemic related stability payments for these
providers shall be separate and apart from any rate
methodology otherwise defined in this Code to the extent
permitted in accordance with Section 5001 of the CARES Act
and Section 9901 of the American Rescue Plan Act of 2021
and any related federal guidance.
(2) Payments made from moneys received from the
Coronavirus Relief Fund shall be used exclusively for
expenses incurred by the providers that are eligible for
reimbursement from the Coronavirus Relief Fund in
accordance with Section 5001 of the CARES Act and related
federal guidance. Payments made from moneys received from
the Coronavirus State Fiscal Recovery Fund shall be used
exclusively for purposes permitted by Section 9901 of the
American Rescue Plan Act of 2021 and related federal
guidance.
(3) All providers receiving pandemic related stability
payments shall attest in a format to be created by the
Department and be able to demonstrate that their expenses
are pandemic related, were not part of their annual
budgets established before March 1, 2020.
(4) Pandemic related stability payments will be
distributed based on a schedule and framework to be
established by the Department with recognition of the

pandemic related acuity of the situation for each
provider, taking into account the factors including, but
not limited to, the following:
(A) the impact of the pandemic on patients served,
impact on staff, and shortages of the personal
protective equipment necessary for infection control
efforts for all providers;
(B) COVID-19 positivity rates among staff, or
patients, or both;
(C) pandemic related workforce challenges and
costs associated with temporary wage increases
associated with pandemic related hazard pay programs,
or costs associated with which providers do not have
enough staff to adequately provide care and protection
to the residents and other staff;
(D) providers with significant reductions in
utilization that result in corresponding reductions in
revenue as a result of the pandemic, including, but
not limited to, the cancellation or postponement of
elective procedures and visits;
(E) pandemic related payments received directly by
the providers through other federal resources;
(F) current efforts to respond to and provide
services to communities disproportionately impacted by
the COVID-19 public health emergency, including
low-income and socially vulnerable communities that

have seen the most severe health impacts and
exacerbated health inequities along racial, ethnic,
and socioeconomic lines; and
(G) provider needs for capital improvements to
existing facilities, including upgrades to HVAC and
ventilation systems and capital improvements for
enhancing infection control or reducing crowding,
which may include bed-buybacks.
(5) Pandemic related stability payments made from
moneys received from the Coronavirus Relief Fund will be
distributed to providers based on a methodology to be
administered by the Department with amounts determined by
a calculation of total federal pandemic related funds
appropriated by the Illinois General Assembly for this
purpose. Providers receiving the pandemic related
stability payments will attest to their increased costs,
declining revenues, and receipt of additional pandemic
related funds directly from the federal government.
(6) Of the payments provided for by this Section made
from moneys received from the Coronavirus Relief Fund, a
minimum of 30% shall be allotted for health care providers
that serve the ZIP codes located in the most
disproportionately impacted areas of Illinois, based on
positive COVID-19 cases based on data collected by the
Department of Public Health and provided to the Department
of Healthcare and Family Services.

(7) From funds appropriated, directly or indirectly,
from moneys received by the State from the Coronavirus
State Fiscal Recovery Fund for Fiscal Years 2021 and 2022,
the Department shall expend such funds only for purposes
permitted by Section 9901 of the American Rescue Plan Act
of 2021 and related federal guidance. Such expenditures
may include, but are not limited to: payments to providers
for costs incurred due to the COVID-19 public health
emergency; unreimbursed costs for testing and treatment of
uninsured Illinois residents; costs of COVID-19 mitigation
and prevention; medical expenses related to aftercare or
extended care for COVID-19 patients with longer term
symptoms and effects; costs of behavioral health care;
costs of public health and safety staff; and expenditures
permitted in order to address (i) disparities in public
health outcomes, (ii) nursing and other essential health
care workforce investments, (iii) exacerbation of
pre-existing disparities, and (iv) promoting healthy
childhood environments.
(8) From funds appropriated, directly or indirectly,
from moneys received by the State from the Coronavirus
State Fiscal Recovery Fund for Fiscal Years 2022 and 2023,
the Department shall establish a program for making
payments to long term care service providers and
facilities, for purposes related to financial support for
workers in the long term care industry, but only as

permitted by either the CARES Act or Section 9901 of the
American Rescue Plan Act of 2021 and related federal
guidance, including, but not limited to the following:
monthly amounts of $25,000,000 per month for July 2021,
August 2021, and September 2021 where at least 50% of the
funds in July shall be passed directly to front line
workers and an additional 12.5% more in each of the next 2
months; financial support programs for providers enhancing
direct care staff recruitment efforts through the payment
of education expenses; and financial support programs for
providers offering enhanced and expanded training for all
levels of the long term care healthcare workforce to
achieve better patient outcomes, such as training on
infection control, proper personal protective equipment,
best practices in quality of care, and culturally
competent patient communications. The Department shall
have the authority to audit and potentially recoup funds
not utilized as outlined and attested.
(8.5) From funds appropriated, directly or indirectly,
from moneys received by the State from the Coronavirus
State Fiscal Recovery Fund, the Department shall establish
a grant program to provide premium pay and retention
incentives to front line workers at facilities licensed by
the Department of Public Health under the Nursing Home
Care Act as skilled nursing facilities or intermediate
care facilities.

(A) Awards pursuant to this program shall comply
with the requirements of Section 9901 of the American
Rescue Plan Act of 2021 and all related federal
guidance. Awards shall be scaled based on a process
determined by the Department. The amount awarded to
each recipient shall not exceed $3.17 per nursing
hour. Awards shall be for eligible expenditures
incurred no earlier than May 1, 2022 and no later than
June 30, 2023.
(B) Financial assistance under this paragraph
(8.5) shall be expended only for:
(i) premium pay for eligible workers, which
must be in addition to any wages or remuneration
the eligible worker has already received and shall
be subject to the other requirements and
limitations set forth in the American Rescue Plan
Act of 2021 and related federal guidance; and
(ii) retention incentives paid to eligible
workers that are necessary for the facility to
respond to the impacts of the public health
emergency.
(C) Upon receipt of funds, recipients shall
distribute funds such that eligible workers receive an
amount up to $13 per hour but no more than $25,000 for
the duration of the program. Recipients shall provide
a written certification to the Department

acknowledging compliance with this paragraph.
(D) No portion of these funds shall be spent on
volunteer or temporary staff, and these funds shall
not be used to make retroactive premium payments
before the effective date of this amendatory Act of
the 102nd General Assembly.
(E) The Department shall require each recipient
under this paragraph to submit appropriate
documentation acknowledging compliance with State and
federal law. For purposes of this paragraph, "eligible
worker" means a permanent staff member, regardless of
union affiliation, of a facility licensed by the
Department of Public Health under the Nursing Home
Care Act as a skilled nursing facility or intermediate
care facility engaged in "essential work", as defined
by Section 9901 of the American Rescue Plan Act of 2021
and related federal guidance, and (1) whose total pay
is below 150% of the average annual wage for all
occupations in the worker's county of residence, as
defined by the Bureau of Labor Statistics Occupational
Employment and Wage Statistics, or (2) is not exempt
from the federal Fair Labor Standards Act overtime
provisions.
(9) From funds appropriated, directly or indirectly,
from moneys received by the State from the Coronavirus
State Fiscal Recovery Fund for Fiscal Years 2022 through

2024 the Department shall establish programs for making
payments to facilities licensed under the Nursing Home
Care Act and facilities licensed under the Specialized
Mental Health Rehabilitation Act of 2013. To the extent
permitted by Section 9901 of the American Rescue Plan Act
of 2021 and related federal guidance, the programs shall
provide:
(A) Payments for making permanent improvements to
resident rooms in order to improve resident outcomes
and infection control. Funds may be used to reduce bed
capacity and room occupancy. To be eligible for
funding, a facility must submit an application to the
Department as prescribed by the Department and as
published on its website. A facility may need to
receive approval from the Health Facilities and
Services Review Board for the permanent improvements
or the removal of the beds before it can receive
payment under this paragraph.
(B) Payments to reimburse facilities licensed by
the Department of Public Health under the Nursing Home
Care Act as skilled nursing facilities or intermediate
care facilities for eligible expenses related to the
public health impacts of the COVID-19 public health
emergency, including, but not limited to, costs
related to COVID-19 testing for residents, COVID-19
prevention and treatment equipment, medical supplies,

and personal protective equipment.
(i) Awards made pursuant to this program shall
comply with the requirements of Section 9901 of
the American Rescue Plan Act of 2021 and all
related federal guidance. The amount awarded to
each recipient shall not exceed $1.71 per nursing
hour. Permissible expenditures must be made no
earlier than May 1, 2022 and no later than June 30,
2023.
(ii) Financial assistance pursuant to this
paragraph shall not be expended for premium pay.
(iii) The Department shall require each
recipient under this paragraph to submit
appropriate documentation acknowledging
compliance with State and federal law.
(Source: P.A. 101-636, eff. 6-10-20; 102-16, eff. 6-17-21;
102-687, eff. 12-17-21; 102-699, eff. 4-19-22.)
(305 ILCS 5/9A-17 new)
Sec. 9A-17. Smart Start Child Care Program. Subject to
appropriation, the Department of Human Services shall
establish the Smart Start Child Care Program. The Smart Start
Child Care Program shall focus on creating affordable child
care, as well as increasing access to child care, for Illinois
residents and may include, but is not limited to, providing
funding to increase preschool availability, providing funding

for childcare workforce compensation or capital investments,
and expanding funding for Early Childhood Access Consortium
for Equity Scholarships. The Department shall establish
program eligibility criteria, participation conditions,
payment levels, and other program requirements by rule. The
Department of Human Services may consult with the Capital
Development Board, the Department of Commerce and Economic
Opportunity, and the Illinois Housing Development Authority in
the management and disbursement of funds for capital-related
projects. The Capital Development Board, the Department of
Commerce and Economic Opportunity, and the Illinois Housing
Development Authority shall act in a consulting role only for
the evaluation of applicants, scoring of applicants, or
administration of the grant program.
(305 ILCS 5/12-4.11) (from Ch. 23, par. 12-4.11)
Sec. 12-4.11. Grant amounts. The Department, with due
regard for and subject to budgetary limitations, shall
establish grant amounts for each of the programs, by
regulation. The grant amounts may vary by program, size of
assistance unit and geographic area. Grant amounts under the
Temporary Assistance for Needy Families (TANF) program may not
vary on the basis of a TANF recipient's county of residence.
Aid payments shall not be reduced except: (1) for changes
in the cost of items included in the grant amounts, or (2) for
changes in the expenses of the recipient, or (3) for changes in

the income or resources available to the recipient, or (4) for
changes in grants resulting from adoption of a consolidated
grant amount.
The maximum benefit levels provided to TANF recipients
shall increase as follows: beginning October 1, 2023 2018, the
Department of Human Services shall increase TANF grant amounts
in effect on September 30, 2023 2018 to at least 35% 30% of the
most recent United States Department of Health and Human
Services Federal Poverty Guidelines for each family size.
Beginning October 1, 2024 2019, and each October 1 thereafter,
the maximum benefit levels shall be annually adjusted to
remain equal to at least 35% 30% of the most recent poverty
guidelines updated periodically in the Federal Register by the
U.S. Department of Health and Human Services under the
authority of 42 U.S.C. 9902(2) for each family size.
TANF grants for child-only assistance units shall be at
least 75% of TANF grants for assistance units of the same size
that consist of a caretaker relative with children.
In fixing standards to govern payments or reimbursements
for funeral and burial expenses, the Department shall
establish a minimum allowable amount of not less than $1,000
for Department payment of funeral services and not less than
$500 for Department payment of burial or cremation services.
On January 1, 2006, July 1, 2006, and July 1, 2007, the
Department shall increase the minimum reimbursement amount for
funeral and burial expenses under this Section by a percentage

equal to the percentage increase in the Consumer Price Index
for All Urban Consumers, if any, during the 12 months
immediately preceding that January 1 or July 1. In
establishing the minimum allowable amount, the Department
shall take into account the services essential to a dignified,
low-cost (i) funeral and (ii) burial or cremation, including
reasonable amounts that may be necessary for burial space and
cemetery charges, and any applicable taxes or other required
governmental fees or charges. If no person has agreed to pay
the total cost of the (i) funeral and (ii) burial or cremation
charges, the Department shall pay the vendor the actual costs
of the (i) funeral and (ii) burial or cremation, or the minimum
allowable amount for each service as established by the
Department, whichever is less, provided that the Department
reduces its payments by the amount available from the
following sources: the decedent's assets and available
resources and the anticipated amounts of any death benefits
available to the decedent's estate, and amounts paid and
arranged to be paid by the decedent's legally responsible
relatives. A legally responsible relative is expected to pay
(i) funeral and (ii) burial or cremation expenses unless
financially unable to do so.
Nothing contained in this Section or in any other Section
of this Code shall be construed to prohibit the Illinois
Department (1) from consolidating existing standards on the
basis of any standards which are or were in effect on, or

subsequent to July 1, 1969, or (2) from employing any
consolidated standards in determining need for public aid and
the amount of money payment or grant for individual recipients
or recipient families.
(Source: P.A. 100-587, eff. 6-4-18; 101-103, eff. 7-19-19.)
ARTICLE 20.
Section 20-5. The State Finance Act is amended by changing
Sections 12 and 12-2 as follows:
(30 ILCS 105/12) (from Ch. 127, par. 148)
Sec. 12. Each voucher for traveling expenses shall
indicate the purpose of the travel as required by applicable
travel regulations, shall be itemized, and shall be
accompanied by all receipts specified in the applicable travel
regulations and by a certificate, signed by the person
incurring such expense, certifying that the amount is correct
and just; that the detailed items charged for subsistence were
actually paid; that the expenses were occasioned by official
business or unavoidable delays requiring the stay of such
person at hotels for the time specified; that the journey was
performed with all practicable dispatch by the shortest route
usually traveled in the customary reasonable manner; and that
such person has not been furnished with transportation or
money in lieu thereof; for any part of the journey therein

charged for.
Upon written approval by the Office of the Comptroller, a
State agency may maintain the original travel voucher, the
receipts, and the proof of the traveler's signature on the
traveler's certification statement at the office of the State
agency. However, except as otherwise provided in this Section
for State public institutions of higher education, nothing in
this Section shall be construed to exempt a State agency from
submitting a detailed travel voucher as prescribed by the
Office of the Comptroller. Each State public institution of
higher education is exempt from submitting a detailed travel
voucher to the Office of the Comptroller but shall retain all
receipts specified in the applicable travel regulations and
shall annually publish a record of those expenditures on its
official website using a form that it prescribes.
An information copy of each voucher covering a claim by a
person subject to the official travel regulations promulgated
under Section 12-2 for travel reimbursement involving an
exception to the general restrictions of such travel
regulations shall be filed with the applicable travel control
board which shall consider these vouchers, or a report
thereof, for approval. Amounts disbursed for travel
reimbursement claims which are disapproved by the applicable
travel control board shall be refunded by the traveler and
deposited in the fund or account from which payment was made.
As used in this Section, "State public institution of

higher education" means the governing boards of the University
of Illinois, Southern Illinois University, Illinois State
University, Eastern Illinois University, Northern Illinois
University, Western Illinois University, Chicago State
University, Governors State University, and Northeastern
Illinois University.
(Source: P.A. 97-932, eff. 8-10-12.)
(30 ILCS 105/12-2) (from Ch. 127, par. 148-2)
Sec. 12-2. Travel Regulation Council; State travel
reimbursement.
(a) The chairmen of the travel control boards established
by Section 12-1, or their designees, shall together comprise
the Travel Regulation Council. The Travel Regulation Council
shall be chaired by the Director of Central Management
Services, who shall be a nonvoting member of the Council,
unless he is otherwise qualified to vote by virtue of being the
designee of a voting member. No later than March 1, 1986, and
at least biennially thereafter, the Council shall adopt State
Travel Regulations and Reimbursement Rates which shall be
applicable to all personnel subject to the jurisdiction of the
travel control boards established by Section 12-1. An
affirmative vote of a majority of the members of the Council
shall be required to adopt regulations and reimbursement
rates. If the Council fails to adopt regulations by March 1 of
any odd-numbered year, the Director of Central Management

Services shall adopt emergency regulations and reimbursement
rates pursuant to the Illinois Administrative Procedure Act.
As soon as practicable after the effective date of this
amendatory Act of the 102nd General Assembly, the Travel
Regulation Council and the Higher Education Travel Control
Board shall adopt amendments to their existing rules to ensure
that reimbursement rates for public institutions of higher
education, as defined in Section 1-13 of the Illinois
Procurement Code, are set in accordance with the requirements
of subsection (f) of this Section.
(b) (Blank). Mileage for automobile travel shall be
reimbursed at the allowance rate in effect under regulations
promulgated pursuant to 5 U.S.C. 5707(b)(2). In the event the
rate set under federal regulations increases or decreases
during the course of the State's fiscal year, the effective
date of the new rate shall be the effective date of the change
in the federal rate.
(c) (Blank). Rates for reimbursement of expenses other
than mileage shall not exceed the actual cost of travel as
determined by the United States Internal Revenue Service.
(d) Reimbursements to travelers shall be made pursuant to
the rates and regulations applicable to the respective State
agency as of the effective date of this amendatory Act, until
the State Travel Regulations and Reimbursement Rates
established by this Section are adopted and effective.
(e) (Blank). Lodging in Cook County, Illinois and the

District of Columbia shall be reimbursed at the maximum
lodging rate in effect under regulations promulgated pursuant
to 5 U.S.C. 5701-5709. For purposes of this subsection (e),
the District of Columbia shall include the cities and counties
included in the per diem locality of the District of Columbia,
as defined by the regulations in effect promulgated pursuant
to 5 U.S.C. 5701-5709. Individual travel control boards may
set a lodging reimbursement rate more restrictive than the
rate set forth in the federal regulations.
(f) (f) Notwithstanding any rule or law to the contrary,
State travel reimbursement rates for lodging and mileage for
automobile travel, as well as allowances for meals, shall be
set at the maximum rates established by the federal government
for travel expenses, subsistence expenses, and mileage
allowances under 5 U.S.C. 5701 through 5711 and any
regulations promulgated thereunder. If the rates set under
federal regulations increase or decrease during the course of
the State's fiscal year, the effective date of the new rate
shall be the effective date of the change in the federal rate.
Notwithstanding any other law, travel reimbursement rates for
lodging and mileage for automobile travel, as well as
allowances for meals, shall be set for public institutions of
higher education at the maximum rates established by the
federal government for travel expenses, subsistence expenses,
and mileage allowances under 5 U.S.C. Subchapter I and
regulations promulgated thereunder. If a rate set under

federal regulations increases or decreases in the course of
the State's fiscal year, the effective date of the new rate
shall be the effective date of the change in the federal rate.
(Source: P.A. 102-1119, eff. 1-23-23.)
ARTICLE 30.
Section 30-5. The General Assembly Operations Act is
amended by changing Section 20 as follows:
(25 ILCS 10/20)
(Section scheduled to be repealed on July 1, 2023)
Sec. 20. Legislative Budget Oversight Commission.
(a) The General Assembly hereby finds and declares that
the State is confronted with an unprecedented fiscal crisis.
In light of this crisis, and the challenges it presents for the
budgeting process, the General Assembly hereby establishes the
Legislative Budget Oversight Commission. The purpose of the
Commission is: to monitor budget management actions taken by
the Office of the Governor or Governor's Office of Management
and Budget; to oversee the distribution and expenditure of
federal financial relief for State and local governments
related to the COVID-19 pandemic; and to advise and review
planned expenditures of State and federal grants for broadband
projects.
(b) At the request of the Commission, units of local

governments and State agency directors or their respective
designees shall report to the Commission on the status and
distribution of federal CARES money and any other federal
financial relief related to the COVID-19 pandemic.
(c) In anticipation of constantly changing and
unpredictable economic circumstances, the Commission will
provide a means for the Governor's Office and the General
Assembly to maintain open communication about necessary budget
management actions during these unprecedented times. Beginning
August 15, 2020, the Governor's Office of Management and
Budget shall submit a monthly written report to the Commission
reporting any budget management actions taken by the Office of
the Governor, Governor's Office of Management and Budget, or
any State agency. At the call of one of the co-chairs, the
Governor or his or her designee shall give a report to the
Commission and each member thereof. The report shall be given
either in person or by telephonic or videoconferencing means.
The report shall include:
(1) any budget management actions taken by the Office
of the Governor, Governor's Office of Management and
Budget, or any agency or board under the Office of the
Governor in the prior quarter;
(2) year-to-date general funds revenues as compared to
anticipated revenues;
(3) year-to-date general funds expenditures as
compared to the Fiscal Year 2021 budget as enacted;

(4) a list, by program, of the number of grants
awarded, the aggregate amount of such grant awards, and
the aggregate amount of awards actually paid with respect
to all grants awarded from federal funds from the
Coronavirus Relief Fund in accordance with Section 5001 of
the federal Coronavirus Aid, Relief, and Economic Security
(CARES) Act or from the Coronavirus State Fiscal Recovery
Fund in accordance with Section 9901 of the federal
American Rescue Plan Act of 2021, which shall identify the
number of grants awarded, the aggregate amount of such
grant awards, and the aggregate amount of such awards
actually paid to grantees located in or serving a
disproportionately impacted area, as defined in the
program from which the grant is awarded; and
(5) any additional items reasonably requested by the
Commission.
(c-5) Any plans, responses to requests, letters of intent,
application materials, or other documents prepared on behalf
of the State describing the State's intended plan for
distributing grants pursuant to Division F of the
Infrastructure Investment and Jobs Act must be, to the extent
practical, provided to the Legislative Budget Oversight
Commission for review at least 30 days prior to submission to
the appropriate federal entity. If plans, responses to
requests, letters of intent, application materials, or other
documents prepared on behalf of the State describing the

State's plan or goals for distributing grants pursuant to
Division F of the Infrastructure Investment and Jobs Act
cannot practically be given the Legislative Budget Oversight
Commission 30 days prior to submission to the appropriate
federal entity, the materials shall be provided to the
Legislative Budget Oversight Commission with as much time for
review as practical. All documents provided to the Commission
shall be made available to the public on the General
Assembly's website. However, the following information shall
be redacted from any documents made available to the public:
(i) information specifically prohibited from disclosure by
federal or State law or federal or State rules and
regulations; (ii) trade secrets; (iii) security sensitive
information; and (iv) proprietary, privileged, or confidential
commercial or financial information from a privately held
person or business which, if disclosed, would cause
competitive harm. Members of the public and interested parties
may submit written comments to the Commission for
consideration. Prior to the State's submission to the
appropriate federal entity pursuant to this subsection, the
Commission shall conduct at least one public hearing during
which members of the public and other interested parties may
file written comments with and offer testimony before the
Commission. After completing its review and consideration of
any such testimony offered and written public comments
received, the Commission shall submit its written comments and

suggestions to the Governor or designated State entity
responsible for administering the grant programs under
Division F of the Infrastructure Investment and Jobs Act on
behalf of the State. The Governor, or designated State entity
responsible for administering the grant programs pursuant to
Division F of the Infrastructure Investment and Jobs Act, must
consider comments and suggestions provided by the members of
the Legislative Budget Oversight Commission and members of the
public.
(c-10) At the request of the Commission, the Governor or
the designated State entity responsible for administering
programs under Division F of the Infrastructure Investment and
Jobs Act on behalf of the State must report on the grants
issued by the State pursuant to the programs under Division F
of the Infrastructure Investment and Jobs Act.
(d) The Legislative Budget Oversight Commission shall
consist of the following members:
(1) 7 members of the House of Representatives
appointed by the Speaker of the House of Representatives;
(2) 7 members of the Senate appointed by the Senate
President;
(3) 4 members of the House of Representatives
appointed by the Minority Leader of the House of
Representatives; and
(4) 4 members of the Senate appointed by the Senate
Minority Leader.

(e) The Speaker of the House of Representatives and the
Senate President shall each appoint one member of the
Commission to serve as a co-chair. The members of the
Commission shall serve without compensation.
(f) As used in this Section:
"Budget management action" means any fund transfer
directed by the Governor or the Governor's Office of
Management and Budget, designation of appropriation lines as
reserve, or any other discretionary action taken with regard
to the budget as enacted;
"State agency" means all officers, boards, commissions,
departments, and agencies created by the Constitution, by law,
by Executive Order, or by order of the Governor in the
Executive Branch, other than the Offices of the Attorney
General, Secretary of State, Comptroller, or Treasurer.
(g) This Section is repealed July 1, 2024 2023.
(Source: P.A. 101-636, eff. 6-10-20; 102-16, eff. 6-17-21;
102-699, eff. 4-19-22.)
ARTICLE 35.
Section 35-5. The Department of Commerce and Economic
Opportunity Law of the Civil Administrative Code of Illinois
is amended by changing Section 605-705 as follows:
(20 ILCS 605/605-705) (was 20 ILCS 605/46.6a)

Sec. 605-705. Grants to local tourism and convention
bureaus.
(a) To establish a grant program for local tourism and
convention bureaus. The Department will develop and implement
a program for the use of funds, as authorized under this Act,
by local tourism and convention bureaus. For the purposes of
this Act, bureaus eligible to receive funds are those local
tourism and convention bureaus that are (i) either units of
local government or incorporated as not-for-profit
organizations; (ii) in legal existence for a minimum of 2
years before July 1, 2001; (iii) operating with a paid,
full-time staff whose sole purpose is to promote tourism in
the designated service area; and (iv) affiliated with one or
more municipalities or counties that support the bureau with
local hotel-motel taxes. After July 1, 2001, bureaus
requesting certification in order to receive funds for the
first time must be local tourism and convention bureaus that
are (i) either units of local government or incorporated as
not-for-profit organizations; (ii) in legal existence for a
minimum of 2 years before the request for certification; (iii)
operating with a paid, full-time staff whose sole purpose is
to promote tourism in the designated service area; and (iv)
affiliated with multiple municipalities or counties that
support the bureau with local hotel-motel taxes. Each bureau
receiving funds under this Act will be certified by the
Department as the designated recipient to serve an area of the

State. Notwithstanding the criteria set forth in this
subsection (a), or any rule adopted under this subsection (a),
the Director of the Department may provide for the award of
grant funds to one or more entities if in the Department's
judgment that action is necessary in order to prevent a loss of
funding critical to promoting tourism in a designated
geographic area of the State.
(b) To distribute grants to local tourism and convention
bureaus from appropriations made from the Local Tourism Fund
for that purpose. Of the amounts appropriated annually to the
Department for expenditure under this Section prior to July 1,
2011, one-third of those monies shall be used for grants to
convention and tourism bureaus in cities with a population
greater than 500,000. The remaining two-thirds of the annual
appropriation prior to July 1, 2011 shall be used for grants to
convention and tourism bureaus in the remainder of the State,
in accordance with a formula based upon the population served.
Of the amounts appropriated annually to the Department for
expenditure under this Section beginning July 1, 2011, 18% of
such moneys shall be used for grants to convention and tourism
bureaus in cities with a population greater than 500,000. Of
the amounts appropriated annually to the Department for
expenditure under this Section beginning July 1, 2011, 82% of
such moneys shall be used for grants to convention bureaus in
the remainder of the State, in accordance with a formula based
upon the population served. The Department may reserve up to

3% of total local tourism funds available for costs of
administering the program to conduct audits of grants, to
provide incentive funds to those bureaus that will conduct
promotional activities designed to further the Department's
statewide advertising campaign, to fund special statewide
promotional activities, and to fund promotional activities
that support an increased use of the State's parks or historic
sites. The Department shall require that any convention and
tourism bureau receiving a grant under this Section that
requires matching funds shall provide matching funds equal to
no less than 50% of the grant amount except that in Fiscal
Years 2021 through 2024 2023 only, the Department shall
require that any convention and tourism bureau receiving a
grant under this Section that requires matching funds shall
provide matching funds equal to no less than 25% of the grant
amount. During fiscal year 2013, the Department shall reserve
$2,000,000 of the available local tourism funds for
appropriation to the Historic Preservation Agency for the
operation of the Abraham Lincoln Presidential Library and
Museum and State historic sites.
To provide for the expeditious and timely implementation
of the changes made by Public Act 101-636, emergency rules to
implement the changes made by Public Act 101-636 may be
adopted by the Department subject to the provisions of Section
5-45 of the Illinois Administrative Procedure Act.
(Source: P.A. 101-636, eff. 6-10-20; 102-16, eff. 6-17-21;

102-699, eff. 4-19-22.)
ARTICLE 40.
Section 40-5. The Department of Commerce and Economic
Opportunity Law of the Civil Administrative Code of Illinois
is amended by changing Section 605-1105 as follows:
(20 ILCS 605/605-1105)
Sec. 605-1105. Local chambers of commerce recovery grants
and business program.
(a) Subject Upon receipt or availability of the State or
federal funds described in subsection (b), and subject to
appropriation of those funds for the purposes described in
this Section, the Department of Commerce and Economic
Opportunity shall establish a program to award grants to local
chambers of commerce.
(a-5) This subsection applies to grants under this Section
that are funded by State or federal funds that are allocated to
the State under the authority of legislation passed in
response to the COVID-19 pandemic. The Department shall award
an aggregate amount of up to $5,000,000 in grants under this
subsection Section to eligible chambers of commerce. Each
eligible chamber of commerce that applies to the Department
for a grant under this subsection Section shall certify to the
Department the difference between the chamber of commerce's

total annual revenue in calendar year 2019 and the chamber of
commerce's total annual revenue in calendar year 2020. The
maximum amount that may be awarded to any eligible chamber of
commerce during the first round of grants under this
subsection is one-sixth of the certified amount. In
determining grant amounts awarded under this subsection Act,
the Department may consider any awards that the chamber of
commerce has received from the Back to Business Grant Program
or the Business Interruption Grant Program. If the entire
amount of moneys appropriated for the purposes of this
subsection Section has not been allocated after a first round
of grants is made, the Department may award additional funds
to eligible chambers of commerce from the remaining funds.
(a-10) This subsection applies to grants awarded under
this Section from sources other than State or federal funds
that are allocated to the State under the authority or
legislation passed in response to the COVID-19 pandemic.
Grants under this subsection may be used to market and develop
the service area of the chamber of commerce for the purposes of
generating local, county, and State business taxes and
providing small businesses with professional development,
business guidance, and best practices for sustainability. No
single chamber of commerce shall receive grant awards under
this subsection in excess of $50,000 in any State fiscal year.
(a-15) Grants awarded under subsection (a-5) or (a-10) of
this Section shall not be used to make any direct lobbying

expenditure, as defined in subsection (c) of Section 4911 of
the Internal Revenue Code, or to engage in any political
campaign activity described in Section 501(c)(3) of the
Internal Revenue Code.
(b) For grants awarded under subsection (a-5), the The
Department may use State funds and federal funds that are
allocated to the State under the authority of legislation
passed in response to the COVID-19 pandemic to provide grants
under this Section. Those federal funds include, but are not
limited to, funds allocated to the State under the American
Rescue Plan Act of 2021. Any federal moneys used for this
purpose shall be used in accordance with the federal
legislation authorizing the use of those funds and related
federal guidance as well as any other applicable State and
federal laws. For grants awarded under subsection (a-10), the
Department may use general revenue funds or any other funds
that may lawfully be used for the purposes of this Section.
(c) The Department may adopt any rules necessary to
implement and administer the grant program created by this
Section. The emergency rulemaking process may be used to
promulgate the initial rules of the program following the
effective date of this amendatory Act of the 102nd General
Assembly.
(d) As used in this Section, "eligible chamber of
commerce" means an a voluntary membership, dues-paying
organization of business and professional persons dedicated to

improving the economic climate and business development of the
community, area, or region in which the organization is
located and that:
(1) operates as an approved not-for-profit
corporation;
(2) is tax-exempt under Section 501(c)(3) or Section
501(c)(6) of the Internal Revenue Code of 1986;
(3) has an annual revenue of $1,000,000 or less; and
(4) files a 990 federal tax form with the Internal
Revenue Service;
(5) has or will have each of the following at the time
of award determination:
(A) governance bylaws;
(B) financial policies and procedures; and
(C) a mission and vision statement; and
(6) for grants awarded under subsection (a-5), (4) has
experienced an identifiable negative economic impact
resulting from or exacerbated by the public health
emergency or served a community disproportionately
impacted by a public health emergency.
(Source: P.A. 102-1115, eff. 1-9-23.)
ARTICLE 55.
Section 55-5. The Department of Healthcare and Family
Services Law of the Civil Administrative Code of Illinois is

amended by adding Section 2205-36 as follows:
(20 ILCS 2205/2205-36 new)
Sec. 2205-36. Breakthrough Therapies for Veteran Suicide
Prevention Program Advisory Council.
(a) There is created within the Department of Healthcare
and Family Services the Breakthrough Therapies for Veteran
Suicide Prevention Program Advisory Council. The Council shall
advise the Department on the rules and clinical infrastructure
necessary to support clinical access to and training for
medication-assisted United States Food and Drug Administration
breakthrough therapies for veteran suicide prevention. In
advising the Department under this Section, the Council shall
advise the Department on:
(1) the award of grants for breakthrough therapy
treatment through the Veteran Suicide Prevention Program;
(2) the necessary education, training, licensing, and
credentialing of providers;
(3) patient safety and harm reduction;
(4) costs, insurance reimbursement, and strategies to
safely increase affordable access to care, including the
use of group therapy;
(5) standards for treatment facilities;
(6) relevant federal regulations and guidelines that
relevant State agencies may consider adopting;
(7) assisting with the development of public awareness

and education campaigns related to veteran suicides;
(8) additional funding needed for subsidized patient
access and provider and therapist training;
(9) overall Fund budget;
(10) periodic Fund evaluation;
(11) developing criteria and standards for the award
of grants and fellowships;
(12) developing and providing oversight regarding
mechanisms for the dissemination of treatment and training
data; and
(13) developing provisions to ensure justice, equity,
diversity, and inclusion are considered in the
administration of grants and recommendations made to the
Department.
(b) The Council shall consist of 9 members:
(1) three members appointed by the Governor;
(2) two members appointed by the President of the
Senate;
(3) two members appointed by the Speaker of the House
of Representatives;
(4) one member appointed by The Minority Leader of the
Senate; and
(5) one member appointed by the Minority Leader of the
House.
(c) The Council shall include at least 3 veterans. The
Council shall also include members with expertise in

breakthrough therapy research, clinical mental health
treatment, public health, access to mental and behavioral
healthcare in underserved communities, veteran mental and
behavioral healthcare, and harm reduction. The Department of
Healthcare and Family Services shall provide administrative
support to the Council.
(d) The Council shall adopt internal organizational
procedures as necessary for its efficient organization.
(e) Members of the Council shall serve without
compensation.
ARTICLE 60.
Section 60-5. The Secretary of State Act is amended by
changing Section 18 as follows:
(15 ILCS 305/18)
Sec. 18. Electronic Filing Supplemental Deposits into
Department of Business Services Special Operations Fund. When
a submission to the Secretary of State is made electronically,
but does not include a request for expedited services,
pursuant to the provisions of this amendatory Act of the 100th
General Assembly up to $25 for each such transaction under the
General Not For Profit Corporation Act of 1986 and up to $50
from each such transaction under the Business Corporation Act
of 1983, the Limited Liability Company Act, or the Uniform

Limited Partnership Act (2001) shall be deposited into the
Department of Business Services Special Operations Fund, and
the remainder of any fee deposited into the General Revenue
Fund. However, in no circumstance may the supplemental
deposits provided by this Section cause the total deposits
into the Special Operations Fund in any fiscal year from
electronic submissions under the Business Corporation Act of
1983, the General Not For Profit Corporation Act of 1986, the
Limited Liability Company Act, the Uniform Partnership Act
(1997), and the Uniform Limited Partnership Act (2001),
whether or not for expedited services, to exceed $11,326,225.
The Secretary of State has the authority to adopt rules
necessary to implement this Section, in accordance with the
Illinois Administrative Procedure Act. This Section does not
apply on or after July 1, 2023.
(Source: P.A. 102-16, eff. 6-17-21.)
Section 60-10. The State Finance Act is amended by
changing Sections 6z-34 and 6z-70 as follows:
(30 ILCS 105/6z-34)
Sec. 6z-34. Secretary of State Special Services Fund.
There is created in the State Treasury a special fund to be
known as the Secretary of State Special Services Fund. Moneys
deposited into the Fund may, subject to appropriation, be used
by the Secretary of State for any or all of the following

purposes:
(1) For general automation efforts within operations
of the Office of Secretary of State.
(2) For technology applications in any form that will
enhance the operational capabilities of the Office of
Secretary of State.
(3) To provide funds for any type of library grants
authorized and administered by the Secretary of State as
State Librarian.
(4) For the purposes of the Secretary of State's
operating program expenses related to the enforcement of
administrative laws related to vehicles and
transportation.
These funds are in addition to any other funds otherwise
authorized to the Office of Secretary of State for like or
similar purposes.
On August 15, 1997, all fiscal year 1997 receipts that
exceed the amount of $15,000,000 shall be transferred from
this Fund to the Technology Management Revolving Fund
(formerly known as the Statistical Services Revolving Fund);
on August 15, 1998 and each year thereafter through 2000, all
receipts from the fiscal year ending on the previous June 30th
that exceed the amount of $17,000,000 shall be transferred
from this Fund to the Technology Management Revolving Fund
(formerly known as the Statistical Services Revolving Fund);
on August 15, 2001 and each year thereafter through 2002, all

receipts from the fiscal year ending on the previous June 30th
that exceed the amount of $19,000,000 shall be transferred
from this Fund to the Technology Management Revolving Fund
(formerly known as the Statistical Services Revolving Fund);
and on August 15, 2003 and each year thereafter through 2022,
all receipts from the fiscal year ending on the previous June
30th that exceed the amount of $33,000,000 shall be
transferred from this Fund to the Technology Management
Revolving Fund (formerly known as the Statistical Services
Revolving Fund).
(Source: P.A. 100-23, eff. 7-6-17; 101-10, eff. 6-5-19.)
(30 ILCS 105/6z-70)
Sec. 6z-70. The Secretary of State Identification Security
and Theft Prevention Fund.
(a) The Secretary of State Identification Security and
Theft Prevention Fund is created as a special fund in the State
treasury. The Fund shall consist of any fund transfers,
grants, fees, or moneys from other sources received for the
purpose of funding identification security and theft
prevention measures.
(b) All moneys in the Secretary of State Identification
Security and Theft Prevention Fund shall be used, subject to
appropriation, for any costs related to implementing
identification security and theft prevention measures.
(c) (Blank).

(d) (Blank).
(e) (Blank).
(f) (Blank).
(g) (Blank).
(h) (Blank).
(i) (Blank).
(j) (Blank).
(k) (Blank).
(l) (Blank).
(m) (Blank).
(n) (Blank). Notwithstanding any other provision of State
law to the contrary, on or after July 1, 2021, and until June
30, 2022, in addition to any other transfers that may be
provided for by law, at the direction of and upon notification
of the Secretary of State, the State Comptroller shall direct
and the State Treasurer shall transfer amounts into the
Secretary of State Identification Security and Theft
Prevention Fund from the designated funds not exceeding the
following totals:
Division of Corporations Registered Limited
Liability Partnership Fund...................$287,000
Securities Investors Education Fund............$1,500,000
Department of Business Services Special
Operations Fund............................$4,500,000
Securities Audit and Enforcement Fund..........$5,000,000
Corporate Franchise Tax Refund Fund............$3,000,000

(o) Notwithstanding any other provision of State law to
the contrary, on or after July 1, 2022, and until June 30,
2023, in addition to any other transfers that may be provided
for by law, at the direction of and upon notification of the
Secretary of State, the State Comptroller shall direct and the
State Treasurer shall transfer amounts into the Secretary of
State Identification Security and Theft Prevention Fund from
the designated funds not exceeding the following totals:
Division of Corporations Registered Limited
Liability Partnership Fund..................$400,000
Department of Business Services Special
Operations Fund...........................$5,500,000
Securities Audit and Enforcement Fund.........$4,000,000
Corporate Franchise Tax Refund Fund...........$4,000,000
(p) Notwithstanding any other provision of State law to
the contrary, on or after July 1, 2023, and until June 30,
2024, in addition to any other transfers that may be provided
for by law, at the direction of and upon notification of the
Secretary of State, the State Comptroller shall direct and the
State Treasurer shall transfer amounts into the Secretary of
State Identification Security and Theft Prevention Fund from
the designated funds not exceeding the following totals:
Division of Corporations Registered Limited
Liability Partnership Fund...................$400,000
Department of Business Services Special
Operations Fund............................$5,500,000

Securities Audit and Enforcement Fund..........$4,000,000
(Source: P.A. 101-10, eff. 6-5-19; 101-636, eff. 6-10-20;
102-16, eff. 6-17-21; 102-699, eff. 4-19-22.)
Section 60-15. The Business Corporation Act of 1983 is
amended by changing Section 15.97 as follows:
(805 ILCS 5/15.97) (from Ch. 32, par. 15.97)
(Section scheduled to be repealed on December 31, 2024)
Sec. 15.97. Corporate Franchise Tax Refund Fund.
(a) Beginning July 1, 1993, a percentage of the amounts
collected under Sections 15.35, 15.45, 15.65, and 15.75 of
this Act shall be deposited into the Corporate Franchise Tax
Refund Fund, a special Fund hereby created in the State
treasury. From July 1, 1993, until December 31, 1994, there
shall be deposited into the Fund 3% of the amounts received
under those Sections. Beginning January 1, 1995, and for each
fiscal year beginning thereafter, 2% of the amounts collected
under those Sections during the preceding fiscal year shall be
deposited into the Fund.
(b) Beginning July 1, 1993, moneys in the Fund shall be
expended exclusively for the purpose of paying refunds payable
because of overpayment of franchise taxes, penalties, or
interest under Sections 13.70, 15.35, 15.45, 15.65, 15.75, and
16.05 of this Act and making transfers authorized under this
Section. Refunds in accordance with the provisions of

subsections (f) and (g) of Section 1.15 and Section 1.17 of
this Act may be made from the Fund only to the extent that
amounts collected under Sections 15.35, 15.45, 15.65, and
15.75 of this Act have been deposited in the Fund and remain
available. On or before August 31 of each year, the balance in
the Fund in excess of $100,000 shall be transferred to the
General Revenue Fund. Notwithstanding the provisions of this
subsection, for the period commencing on or after July 1,
2022, amounts in the fund shall not be transferred to the
General Revenue Fund and shall be used to pay refunds in
accordance with the provisions of this Act. Within a
reasonable time after December 31, 2022, the Secretary of
State shall direct and the Comptroller shall order transferred
to the General Revenue Fund all amounts remaining in the fund.
(c) This Act shall constitute an irrevocable and
continuing appropriation from the Corporate Franchise Tax
Refund Fund for the purpose of paying refunds upon the order of
the Secretary of State in accordance with the provisions of
this Section.
(d) This Section is repealed on December 31, 2024.
(Source: P.A. 101-9, eff. 6-5-19; 102-282, eff. 1-1-22.)
Section 60-20. The Limited Liability Company Act is
amended by changing Section 50-55 as follows:
(805 ILCS 180/50-55)

Sec. 50-55. Disposition of fees. Of Until July 1, 2021, of
the total money collected for the filing of annual reports
under this Act, $10 of the filing fee shall be paid into the
Department of Business Services Special Operations Fund. The
remaining money collected for the filing of annual reports
under this Act shall be deposited into the General Revenue
Fund in the State Treasury.
(Source: P.A. 100-561, eff. 7-1-18.)
ARTICLE 65.
Section 65-5. The State Budget Law of the Civil
Administrative Code of Illinois is amended by changing Section
50-25 as follows:
(15 ILCS 20/50-25)
Sec. 50-25. Statewide prioritized goals.
(a) Definitions. As used in this Section:
"Commission" means the Budgeting for Results Commission
established by this Section.
"Result area" means major organizational categories of
State government as defined by the Governor.
"Outcome area" means subcategories of result areas that
further define, and facilitate the measurement of the result
area, as established by the Governor.
(b) Statewide prioritized goals. For fiscal year 2025 2012

and each fiscal year thereafter, prior to the submission of
the State budget, the Governor, in consultation with the
Commission appropriation committees of the General Assembly
and, beginning with budgets prepared for fiscal year 2013, the
commission established under this Section, shall: (i) identify
statewide result areas prioritize outcomes that are most
important for each State agency of the executive branch under
the jurisdiction of the Governor to achieve for the next
fiscal year and (ii) identify outcome areas, which further
define the statewide result areas, into which State programs
and associated spending can be categorized set goals to
accomplish those outcomes according to the priority of the
outcome. There must be a reasonable number of annually defined
statewide result and outcome areas goals defining State
priorities for the budget. Each result and outcome goal shall
be further defined to facilitate success in achieving that
result or outcome goal.
(c) Budgeting for Results Commission. On or after July 31,
2024 No later than July 31 of each fiscal year beginning in
fiscal year 2012, the Governor shall establish a commission
for the purpose of advising the Governor in the implementation
of performance-based budgeting in Illinois State government,
setting statewide result and outcome areas, and providing
oversight and guidance for comprehensive program assessments
and benefit-cost analysis of State agency programs those
outcomes and goals, including the timeline for achieving those

outcomes and goals.
(1) Membership. The commission shall be composed of
voting and non-voting members appointed by the Governor.
The commission shall be a well-balanced group and shall be
not more than 15 and not less than 8 members. Members
appointed by the Governor shall serve a three-year term,
beginning and ending on July 1 of each year. Vacancies in
Commission membership shall be filled in the same manner
as initial appointments. Appointments to fill vacancies
occurring before the expiration of a term shall be for the
remainder of the term. Members shall serve until their
successors are appointed. a manageable size.
(2) Bylaws. The commission may adopt bylaws for the
regulation of its affairs and the conduct of its business.
(3) Quorum. Total membership of the Commission
consists of the number of voting members serving on the
Commission, not including any vacant positions. A quorum
consists of a simple majority of total voting membership
and shall be sufficient to conduct the business of the
commission, unless stipulated otherwise in the bylaws of
the commission. A member may submit a proxy in writing to
the Commission Co-Chairs or the Commission Staff Director
no later than 24 hours before a scheduled meeting, and
that proxy shall count toward the quorum for that meeting
only.
(4) Chairpersons. Two Co-Chairs of the commission

shall be appointed by the Governor. The Co-Chairs shall be
one member of the General Assembly and one person who is
not a member of the General Assembly.
(5) Meetings. The commission shall hold at least 2
in-person public meetings during each fiscal year. One
meeting shall be held in the City of Chicago and one
meeting shall be held in the City of Springfield. The
commission may choose by a majority vote of its members to
hold one virtual meeting, which is open to the public and
over the Internet, in lieu of the 2 in-person public
meetings required under this Section.
(6) Compensation. Members shall not receive
compensation for their services.
(7) Annual report. By November 1 of each year, the
commission shall submit a report to the Governor and the
General Assembly setting forth recommendations with
respect to the Governor's implementation of
performance-based budgeting in Illinois State government
proposed outcomes and goals. The report shall be published
on the Governor's Office of Management and Budget's
website. In its report, the commission shall report on the
status of comprehensive program assessments and benefit
cost analysis of state agency programs conducted during
the prior year propose a percentage of the total budget to
be assigned to each proposed outcome and goal.
The commission shall also review existing statutory

mandates mandated expenditures and include in its report
recommendations for the repeal or modification of statutory
mandates and funds or the State treasury which are out-of-date
or unduly burdensome to the operations of State government
termination of mandated expenditures.
The General Assembly may object to the commission's report
by passing a joint resolution detailing the General Assembly's
objections.
(d) In addition, each other constitutional officer of the
executive branch, in consultation with the appropriation
committees of the General Assembly, shall: (i) prioritize
outcomes that are most important for his or her office to
achieve for the next fiscal year and (ii) set goals to
accomplish those outcomes according to the priority of the
outcome. The Governor and each constitutional officer shall
separately conduct performance analyses to determine which
programs, strategies, and activities will best achieve those
desired outcomes. The Governor shall recommend that
appropriations be made to State agencies and officers for the
next fiscal year based on the agreed upon result and outcome
areas goals and priorities. Each agency and officer may
develop its own strategies for meeting those goals and shall
review and analyze those strategies on a regular basis. The
Governor shall also implement procedures to measure annual
progress toward the State's statewide results and outcomes
highest priority outcomes and shall develop a statewide

reporting system that collects performance data from all
programs under the authority of the Governor compares the
actual results with budgeted results. Those performance
measures and results shall be posted on the Governor's Office
of Management and Budget website State Comptroller's website,
and compiled for distribution in the Comptroller's Public
Accountability Report, as is currently the practice on the
effective date of this amendatory Act of the 96th General
Assembly.
(Source: P.A. 102-801, eff. 5-13-22.)
ARTICLE 75.
Section 75-5. The Freedom of Information Act is amended by
changing Section 7.5 as follows:
(5 ILCS 140/7.5)
Sec. 7.5. Statutory exemptions. To the extent provided for
by the statutes referenced below, the following shall be
exempt from inspection and copying:
(a) All information determined to be confidential
under Section 4002 of the Technology Advancement and
Development Act.
(b) Library circulation and order records identifying
library users with specific materials under the Library
Records Confidentiality Act.

(c) Applications, related documents, and medical
records received by the Experimental Organ Transplantation
Procedures Board and any and all documents or other
records prepared by the Experimental Organ Transplantation
Procedures Board or its staff relating to applications it
has received.
(d) Information and records held by the Department of
Public Health and its authorized representatives relating
to known or suspected cases of sexually transmissible
disease or any information the disclosure of which is
restricted under the Illinois Sexually Transmissible
Disease Control Act.
(e) Information the disclosure of which is exempted
under Section 30 of the Radon Industry Licensing Act.
(f) Firm performance evaluations under Section 55 of
the Architectural, Engineering, and Land Surveying
Qualifications Based Selection Act.
(g) Information the disclosure of which is restricted
and exempted under Section 50 of the Illinois Prepaid
Tuition Act.
(h) Information the disclosure of which is exempted
under the State Officials and Employees Ethics Act, and
records of any lawfully created State or local inspector
general's office that would be exempt if created or
obtained by an Executive Inspector General's office under
that Act.

(i) Information contained in a local emergency energy
plan submitted to a municipality in accordance with a
local emergency energy plan ordinance that is adopted
under Section 11-21.5-5 of the Illinois Municipal Code.
(j) Information and data concerning the distribution
of surcharge moneys collected and remitted by carriers
under the Emergency Telephone System Act.
(k) Law enforcement officer identification information
or driver identification information compiled by a law
enforcement agency or the Department of Transportation
under Section 11-212 of the Illinois Vehicle Code.
(l) Records and information provided to a residential
health care facility resident sexual assault and death
review team or the Executive Council under the Abuse
Prevention Review Team Act.
(m) Information provided to the predatory lending
database created pursuant to Article 3 of the Residential
Real Property Disclosure Act, except to the extent
authorized under that Article.
(n) Defense budgets and petitions for certification of
compensation and expenses for court appointed trial
counsel as provided under Sections 10 and 15 of the
Capital Crimes Litigation Act. This subsection (n) shall
apply until the conclusion of the trial of the case, even
if the prosecution chooses not to pursue the death penalty
prior to trial or sentencing.

(o) Information that is prohibited from being
disclosed under Section 4 of the Illinois Health and
Hazardous Substances Registry Act.
(p) Security portions of system safety program plans,
investigation reports, surveys, schedules, lists, data, or
information compiled, collected, or prepared by or for the
Department of Transportation under Sections 2705-300 and
2705-616 of the Department of Transportation Law of the
Civil Administrative Code of Illinois, the Regional
Transportation Authority under Section 2.11 of the
Regional Transportation Authority Act, or the St. Clair
County Transit District under the Bi-State Transit Safety
Act.
(q) Information prohibited from being disclosed by the
Personnel Record Review Act.
(r) Information prohibited from being disclosed by the
Illinois School Student Records Act.
(s) Information the disclosure of which is restricted
under Section 5-108 of the Public Utilities Act.
(t) All identified or deidentified health information
in the form of health data or medical records contained
in, stored in, submitted to, transferred by, or released
from the Illinois Health Information Exchange, and
identified or deidentified health information in the form
of health data and medical records of the Illinois Health
Information Exchange in the possession of the Illinois

Health Information Exchange Office due to its
administration of the Illinois Health Information
Exchange. The terms "identified" and "deidentified" shall
be given the same meaning as in the Health Insurance
Portability and Accountability Act of 1996, Public Law
104-191, or any subsequent amendments thereto, and any
regulations promulgated thereunder.
(u) Records and information provided to an independent
team of experts under the Developmental Disability and
Mental Health Safety Act (also known as Brian's Law).
(v) Names and information of people who have applied
for or received Firearm Owner's Identification Cards under
the Firearm Owners Identification Card Act or applied for
or received a concealed carry license under the Firearm
Concealed Carry Act, unless otherwise authorized by the
Firearm Concealed Carry Act; and databases under the
Firearm Concealed Carry Act, records of the Concealed
Carry Licensing Review Board under the Firearm Concealed
Carry Act, and law enforcement agency objections under the
Firearm Concealed Carry Act.
(v-5) Records of the Firearm Owner's Identification
Card Review Board that are exempted from disclosure under
Section 10 of the Firearm Owners Identification Card Act.
(w) Personally identifiable information which is
exempted from disclosure under subsection (g) of Section
19.1 of the Toll Highway Act.

(x) Information which is exempted from disclosure
under Section 5-1014.3 of the Counties Code or Section
8-11-21 of the Illinois Municipal Code.
(y) Confidential information under the Adult
Protective Services Act and its predecessor enabling
statute, the Elder Abuse and Neglect Act, including
information about the identity and administrative finding
against any caregiver of a verified and substantiated
decision of abuse, neglect, or financial exploitation of
an eligible adult maintained in the Registry established
under Section 7.5 of the Adult Protective Services Act.
(z) Records and information provided to a fatality
review team or the Illinois Fatality Review Team Advisory
Council under Section 15 of the Adult Protective Services
Act.
(aa) Information which is exempted from disclosure
under Section 2.37 of the Wildlife Code.
(bb) Information which is or was prohibited from
disclosure by the Juvenile Court Act of 1987.
(cc) Recordings made under the Law Enforcement
Officer-Worn Body Camera Act, except to the extent
authorized under that Act.
(dd) Information that is prohibited from being
disclosed under Section 45 of the Condominium and Common
Interest Community Ombudsperson Act.
(ee) Information that is exempted from disclosure

under Section 30.1 of the Pharmacy Practice Act.
(ff) Information that is exempted from disclosure
under the Revised Uniform Unclaimed Property Act.
(gg) Information that is prohibited from being
disclosed under Section 7-603.5 of the Illinois Vehicle
Code.
(hh) Records that are exempt from disclosure under
Section 1A-16.7 of the Election Code.
(ii) Information which is exempted from disclosure
under Section 2505-800 of the Department of Revenue Law of
the Civil Administrative Code of Illinois.
(jj) Information and reports that are required to be
submitted to the Department of Labor by registering day
and temporary labor service agencies but are exempt from
disclosure under subsection (a-1) of Section 45 of the Day
and Temporary Labor Services Act.
(kk) Information prohibited from disclosure under the
Seizure and Forfeiture Reporting Act.
(ll) Information the disclosure of which is restricted
and exempted under Section 5-30.8 of the Illinois Public
Aid Code.
(mm) Records that are exempt from disclosure under
Section 4.2 of the Crime Victims Compensation Act.
(nn) Information that is exempt from disclosure under
Section 70 of the Higher Education Student Assistance Act.
(oo) Communications, notes, records, and reports

arising out of a peer support counseling session
prohibited from disclosure under the First Responders
Suicide Prevention Act.
(pp) Names and all identifying information relating to
an employee of an emergency services provider or law
enforcement agency under the First Responders Suicide
Prevention Act.
(qq) Information and records held by the Department of
Public Health and its authorized representatives collected
under the Reproductive Health Act.
(rr) Information that is exempt from disclosure under
the Cannabis Regulation and Tax Act.
(ss) Data reported by an employer to the Department of
Human Rights pursuant to Section 2-108 of the Illinois
Human Rights Act.
(tt) Recordings made under the Children's Advocacy
Center Act, except to the extent authorized under that
Act.
(uu) Information that is exempt from disclosure under
Section 50 of the Sexual Assault Evidence Submission Act.
(vv) Information that is exempt from disclosure under
subsections (f) and (j) of Section 5-36 of the Illinois
Public Aid Code.
(ww) Information that is exempt from disclosure under
Section 16.8 of the State Treasurer Act.
(xx) Information that is exempt from disclosure or

information that shall not be made public under the
Illinois Insurance Code.
(yy) Information prohibited from being disclosed under
the Illinois Educational Labor Relations Act.
(zz) Information prohibited from being disclosed under
the Illinois Public Labor Relations Act.
(aaa) Information prohibited from being disclosed
under Section 1-167 of the Illinois Pension Code.
(bbb) Information that is prohibited from disclosure
by the Illinois Police Training Act and the Illinois State
Police Act.
(ccc) Records exempt from disclosure under Section
2605-304 of the Illinois State Police Law of the Civil
Administrative Code of Illinois.
(ddd) Information prohibited from being disclosed
under Section 35 of the Address Confidentiality for
Victims of Domestic Violence, Sexual Assault, Human
Trafficking, or Stalking Act.
(eee) Information prohibited from being disclosed
under subsection (b) of Section 75 of the Domestic
Violence Fatality Review Act.
(fff) Images from cameras under the Expressway Camera
Act. This subsection (fff) is inoperative on and after
July 1, 2023.
(ggg) Information prohibited from disclosure under
paragraph (3) of subsection (a) of Section 14 of the Nurse

Agency Licensing Act.
(hhh) Information submitted to the Illinois Department
of State Police in an affidavit or application for an
assault weapon endorsement, assault weapon attachment
endorsement, .50 caliber rifle endorsement, or .50 caliber
cartridge endorsement under the Firearm Owners
Identification Card Act.
(iii) Data exempt from disclosure under Section 50 of
the School Safety Drill Act.
(Source: P.A. 101-13, eff. 6-12-19; 101-27, eff. 6-25-19;
101-81, eff. 7-12-19; 101-221, eff. 1-1-20; 101-236, eff.
1-1-20; 101-375, eff. 8-16-19; 101-377, eff. 8-16-19; 101-452,
eff. 1-1-20; 101-466, eff. 1-1-20; 101-600, eff. 12-6-19;
101-620, eff 12-20-19; 101-649, eff. 7-7-20; 101-652, eff.
1-1-22; 101-656, eff. 3-23-21; 102-36, eff. 6-25-21; 102-237,
eff. 1-1-22; 102-292, eff. 1-1-22; 102-520, eff. 8-20-21;
102-559, eff. 8-20-21; 102-813, eff. 5-13-22; 102-946, eff.
7-1-22; 102-1042, eff. 6-3-22; 102-1116, eff. 1-10-23; revised
2-13-23.)
Section 75-10. The School Safety Drill Act is amended by
adding Section 50 as follows:
(105 ILCS 128/50 new)
Sec. 50. Crisis response mapping data grants.
(a) Subject to appropriation, a public school district, a

charter school, a special education cooperative or district,
an education for employment system, a State-approved area
career center, a public university laboratory school, the
Illinois Mathematics and Science Academy, the Department of
Juvenile Justice School District, a regional office of
education, the Illinois School for the Deaf, the Illinois
School for the Visually Impaired, the Philip J. Rock Center
and School, an early childhood or preschool program supported
by the Early Childhood Block Grant, or any other public school
entity designated by the State Board of Education by rule, may
apply to the State Board of Education or the State Board of
Education or the State Board's designee for a grant to obtain
crisis response mapping data and to provide copies of the
crisis response mapping data to appropriate local, county,
State, and federal first responders for use in response to
emergencies. The crisis response mapping data shall be stored
and provided in an electronic or digital format to assist
first responders in responding to emergencies at the school.
(b) Subject to appropriation, including funding for any
administrative costs reasonably incurred by the State Board of
Education or the State Board's designee in the administration
of the grant program described by this Section, the State
Board shall provide grants to any entity in subsection (a)
upon approval of an application submitted by the entity to
cover the costs incurred in obtaining crisis response mapping
data under this Section. The grant application must include

crisis response mapping data for all schools under the
jurisdiction of the entity submitting the application,
including, in the case of a public school district, any
charter schools authorized by the school board for the school
district.
(c) To be eligible for a grant under this Section, the
crisis response mapping data must, at a minimum:
(1) be compatible and integrate into security software
platforms in use by the specific school for which the data
is provided without requiring local law enforcement
agencies or the school district to purchase additional
software or requiring the integration of third-party
software to view the data;
(2) be compatible with security software platforms in
use by the specific school for which the data is provided
without requiring local public safety agencies or the
school district to purchase additional software or
requiring the integration of third-party software to view
the data;
(3) be capable of being provided in a printable
format;
(4) be verified for accuracy by an on-site
walk-through of the school building and grounds;
(5) be oriented to true north;
(6) be overlaid on current aerial imagery or plans of
the school building;

(7) contain site-specific labeling that matches the
structure of the school building, including room labels,
hallway names, and external door or stairwell numbers and
the location of hazards, critical utilities, key boxes,
automated external defibrillators, and trauma kits, and
that matches the school grounds, including parking areas,
athletic fields, surrounding roads, and neighboring
properties; and
(8) be overlaid with gridded x/y coordinates.
(d) Subject to appropriation, the crisis response mapping
data may be reviewed annually to update the data as necessary.
(e) Crisis response mapping data obtained pursuant to this
Section are confidential and exempt from disclosure under the
Freedom of Information Act.
(f) The State Board may adopt rules to implement the
provisions of this Section.
ARTICLE 80.
Section 80-5. The School Code is amended by changing
Sections 10-20.21, 34-18, and 34-21.3 as follows:
(105 ILCS 5/10-20.21)
Sec. 10-20.21. Contracts.
(a) To award all contracts for purchase of supplies and
materials or work involving an expenditure in excess of

$35,000 $25,000 or a lower amount as required by board policy
to the lowest responsible bidder, considering conformity with
specifications, terms of delivery, quality and serviceability,
after due advertisement, except the following:
(i) contracts for the services of individuals
possessing a high degree of professional skill where the
ability or fitness of the individual plays an important
part;
(ii) contracts for the printing of finance committee
reports and departmental reports;
(iii) contracts for the printing or engraving of
bonds, tax warrants and other evidences of indebtedness;
(iv) contracts for the purchase of perishable foods
and perishable beverages;
(v) contracts for materials and work which have been
awarded to the lowest responsible bidder after due
advertisement, but due to unforeseen revisions, not the
fault of the contractor for materials and work, must be
revised causing expenditures not in excess of 10% of the
contract price;
(vi) contracts for the maintenance or servicing of, or
provision of repair parts for, equipment which are made
with the manufacturer or authorized service agent of that
equipment where the provision of parts, maintenance, or
servicing can best be performed by the manufacturer or
authorized service agent;

(vii) purchases and contracts for the use, purchase,
delivery, movement, or installation of data processing
equipment, software, or services and telecommunications
and interconnect equipment, software, and services;
(viii) contracts for duplicating machines and
supplies;
(ix) contracts for the purchase of fuel, including
diesel, gasoline, oil, aviation, natural gas, or propane,
lubricants, or other petroleum products;
(x) purchases of equipment previously owned by some
entity other than the district itself;
(xi) contracts for repair, maintenance, remodeling,
renovation, or construction, or a single project involving
an expenditure not to exceed $50,000 and not involving a
change or increase in the size, type, or extent of an
existing facility;
(xii) contracts for goods or services procured from
another governmental agency;
(xiii) contracts for goods or services which are
economically procurable from only one source, such as for
the purchase of magazines, books, periodicals, pamphlets
and reports, and for utility services such as water,
light, heat, telephone or telegraph;
(xiv) where funds are expended in an emergency and
such emergency expenditure is approved by 3/4 of the
members of the board;

(xv) State master contracts authorized under Article
28A of this Code;
(xvi) contracts providing for the transportation of
pupils, which contracts must be advertised in the same
manner as competitive bids and awarded by first
considering the bidder or bidders most able to provide
safety and comfort for the pupils, stability of service,
and any other factors set forth in the request for
proposal regarding quality of service, and then price; and
(xvii) contracts for goods, services, or management in
the operation of a school's food service, including a
school that participates in any of the United States
Department of Agriculture's child nutrition programs if a
good faith effort is made on behalf of the school district
to give preference to:
(1) contracts that procure food that promotes the
health and well-being of students, in compliance with
United States Department of Agriculture nutrition
standards for school meals. Contracts should also
promote the production of scratch made, minimally
processed foods;
(2) contracts that give a preference to State or
regional suppliers that source local food products;
(3) contracts that give a preference to food
suppliers that utilize producers that adopt hormone
and pest management practices recommended by the

United States Department of Agriculture;
(4) contracts that give a preference to food
suppliers that value animal welfare; and
(5) contracts that increase opportunities for
businesses owned and operated by minorities, women, or
persons with disabilities.
Food supplier data shall be submitted to the school
district at the time of the bid, to the best of the
bidder's ability, and updated annually thereafter during
the term of the contract. The contractor shall submit the
updated food supplier data. The data required under this
item (xvii) shall include the name and address of each
supplier, distributor, processor, and producer involved in
the provision of the products that the bidder is to
supply.
However, at no time shall a cause of action lie against a
school board for awarding a pupil transportation contract per
the standards set forth in this subsection (a) unless the
cause of action is based on fraudulent conduct.
All competitive bids for contracts involving an
expenditure in excess of $35,000 $25,000 or a lower amount as
required by board policy must be sealed by the bidder and must
be opened by a member or employee of the school board at a
public bid opening at which the contents of the bids must be
announced. Each bidder must receive at least 3 days' notice of
the time and place of the bid opening. For purposes of this

Section due advertisement includes, but is not limited to, at
least one public notice at least 10 days before the bid date in
a newspaper published in the district, or if no newspaper is
published in the district, in a newspaper of general
circulation in the area of the district. State master
contracts and certified education purchasing contracts, as
defined in Article 28A of this Code, are not subject to the
requirements of this paragraph.
Under this Section, the acceptance of bids sealed by a
bidder and the opening of these bids at a public bid opening
may be permitted by an electronic process for communicating,
accepting, and opening competitive bids. An electronic bidding
process must provide for, but is not limited to, the following
safeguards:
(1) On the date and time certain of a bid opening, the
primary person conducting the competitive, sealed,
electronic bid process shall log onto a specified database
using a unique username and password previously assigned
to the bidder to allow access to the bidder's specific bid
project number.
(2) The specified electronic database must be on a
network that (i) is in a secure environment behind a
firewall; (ii) has specific encryption tools; (iii)
maintains specific intrusion detection systems; (iv) has
redundant systems architecture with data storage back-up,
whether by compact disc or tape; and (v) maintains a

disaster recovery plan.
It is the legislative intent of Public Act 96-841 to maintain
the integrity of the sealed bidding process provided for in
this Section, to further limit any possibility of bid-rigging,
to reduce administrative costs to school districts, and to
effect efficiencies in communications with bidders.
(b) To require, as a condition of any contract for goods
and services, that persons bidding for and awarded a contract
and all affiliates of the person collect and remit Illinois
Use Tax on all sales of tangible personal property into the
State of Illinois in accordance with the provisions of the
Illinois Use Tax Act regardless of whether the person or
affiliate is a "retailer maintaining a place of business
within this State" as defined in Section 2 of the Use Tax Act.
For purposes of this Section, the term "affiliate" means any
entity that (1) directly, indirectly, or constructively
controls another entity, (2) is directly, indirectly, or
constructively controlled by another entity, or (3) is subject
to the control of a common entity. For purposes of this
subsection (b), an entity controls another entity if it owns,
directly or individually, more than 10% of the voting
securities of that entity. As used in this subsection (b), the
term "voting security" means a security that (1) confers upon
the holder the right to vote for the election of members of the
board of directors or similar governing body of the business
or (2) is convertible into, or entitles the holder to receive

upon its exercise, a security that confers such a right to
vote. A general partnership interest is a voting security.
To require that bids and contracts include a certification
by the bidder or contractor that the bidder or contractor is
not barred from bidding for or entering into a contract under
this Section and that the bidder or contractor acknowledges
that the school board may declare the contract void if the
certification completed pursuant to this subsection (b) is
false.
(b-5) To require all contracts and agreements that pertain
to goods and services and that are intended to generate
additional revenue and other remunerations for the school
district in excess of $1,000, including without limitation
vending machine contracts, sports and other attire, class
rings, and photographic services, to be approved by the school
board. The school board shall file as an attachment to its
annual budget a report, in a form as determined by the State
Board of Education, indicating for the prior year the name of
the vendor, the product or service provided, and the actual
net revenue and non-monetary remuneration from each of the
contracts or agreements. In addition, the report shall
indicate for what purpose the revenue was used and how and to
whom the non-monetary remuneration was distributed.
(b-10) To prohibit any contract to purchase food with a
bidder or offeror if the bidder's or offeror's contract terms
prohibit the school from donating food to food banks,

including, but not limited to, homeless shelters, food
pantries, and soup kitchens.
(c) If the State education purchasing entity creates a
master contract as defined in Article 28A of this Code, then
the State education purchasing entity shall notify school
districts of the existence of the master contract.
(d) In purchasing supplies, materials, equipment, or
services that are not subject to subsection (c) of this
Section, before a school district solicits bids or awards a
contract, the district may review and consider as a bid under
subsection (a) of this Section certified education purchasing
contracts that are already available through the State
education purchasing entity.
(Source: P.A. 101-570, eff. 8-23-19; 101-632, eff. 6-5-20;
102-1101, eff. 6-29-22.)
(105 ILCS 5/34-18) (from Ch. 122, par. 34-18)
Sec. 34-18. Powers of the board. The board shall exercise
general supervision and jurisdiction over the public education
and the public school system of the city, and, except as
otherwise provided by this Article, shall have power:
1. To make suitable provision for the establishment
and maintenance throughout the year or for such portion
thereof as it may direct, not less than 9 months and in
compliance with Section 10-19.05, of schools of all grades
and kinds, including normal schools, high schools, night

schools, schools for defectives and delinquents, parental
and truant schools, schools for the blind, the deaf, and
persons with physical disabilities, schools or classes in
manual training, constructural and vocational teaching,
domestic arts, and physical culture, vocation and
extension schools and lecture courses, and all other
educational courses and facilities, including
establishing, equipping, maintaining and operating
playgrounds and recreational programs, when such programs
are conducted in, adjacent to, or connected with any
public school under the general supervision and
jurisdiction of the board; provided that the calendar for
the school term and any changes must be submitted to and
approved by the State Board of Education before the
calendar or changes may take effect, and provided that in
allocating funds from year to year for the operation of
all attendance centers within the district, the board
shall ensure that supplemental general State aid or
supplemental grant funds are allocated and applied in
accordance with Section 18-8, 18-8.05, or 18-8.15. To
admit to such schools without charge foreign exchange
students who are participants in an organized exchange
student program which is authorized by the board. The
board shall permit all students to enroll in
apprenticeship programs in trade schools operated by the
board, whether those programs are union-sponsored or not.

No student shall be refused admission into or be excluded
from any course of instruction offered in the common
schools by reason of that student's sex. No student shall
be denied equal access to physical education and
interscholastic athletic programs supported from school
district funds or denied participation in comparable
physical education and athletic programs solely by reason
of the student's sex. Equal access to programs supported
from school district funds and comparable programs will be
defined in rules promulgated by the State Board of
Education in consultation with the Illinois High School
Association. Notwithstanding any other provision of this
Article, neither the board of education nor any local
school council or other school official shall recommend
that children with disabilities be placed into regular
education classrooms unless those children with
disabilities are provided with supplementary services to
assist them so that they benefit from the regular
classroom instruction and are included on the teacher's
regular education class register;
2. To furnish lunches to pupils, to make a reasonable
charge therefor, and to use school funds for the payment
of such expenses as the board may determine are necessary
in conducting the school lunch program;
3. To co-operate with the circuit court;
4. To make arrangements with the public or

quasi-public libraries and museums for the use of their
facilities by teachers and pupils of the public schools;
5. To employ dentists and prescribe their duties for
the purpose of treating the pupils in the schools, but
accepting such treatment shall be optional with parents or
guardians;
6. To grant the use of assembly halls and classrooms
when not otherwise needed, including light, heat, and
attendants, for free public lectures, concerts, and other
educational and social interests, free of charge, under
such provisions and control as the principal of the
affected attendance center may prescribe;
7. To apportion the pupils to the several schools;
provided that no pupil shall be excluded from or
segregated in any such school on account of his color,
race, sex, or nationality. The board shall take into
consideration the prevention of segregation and the
elimination of separation of children in public schools
because of color, race, sex, or nationality. Except that
children may be committed to or attend parental and social
adjustment schools established and maintained either for
boys or girls only. All records pertaining to the
creation, alteration or revision of attendance areas shall
be open to the public. Nothing herein shall limit the
board's authority to establish multi-area attendance
centers or other student assignment systems for

desegregation purposes or otherwise, and to apportion the
pupils to the several schools. Furthermore, beginning in
school year 1994-95, pursuant to a board plan adopted by
October 1, 1993, the board shall offer, commencing on a
phased-in basis, the opportunity for families within the
school district to apply for enrollment of their children
in any attendance center within the school district which
does not have selective admission requirements approved by
the board. The appropriate geographical area in which such
open enrollment may be exercised shall be determined by
the board of education. Such children may be admitted to
any such attendance center on a space available basis
after all children residing within such attendance
center's area have been accommodated. If the number of
applicants from outside the attendance area exceed the
space available, then successful applicants shall be
selected by lottery. The board of education's open
enrollment plan must include provisions that allow
low-income students to have access to transportation
needed to exercise school choice. Open enrollment shall be
in compliance with the provisions of the Consent Decree
and Desegregation Plan cited in Section 34-1.01;
8. To approve programs and policies for providing
transportation services to students. Nothing herein shall
be construed to permit or empower the State Board of
Education to order, mandate, or require busing or other

transportation of pupils for the purpose of achieving
racial balance in any school;
9. Subject to the limitations in this Article, to
establish and approve system-wide curriculum objectives
and standards, including graduation standards, which
reflect the multi-cultural diversity in the city and are
consistent with State law, provided that for all purposes
of this Article courses or proficiency in American Sign
Language shall be deemed to constitute courses or
proficiency in a foreign language; and to employ
principals and teachers, appointed as provided in this
Article, and fix their compensation. The board shall
prepare such reports related to minimal competency testing
as may be requested by the State Board of Education and, in
addition, shall monitor and approve special education and
bilingual education programs and policies within the
district to ensure that appropriate services are provided
in accordance with applicable State and federal laws to
children requiring services and education in those areas;
10. To employ non-teaching personnel or utilize
volunteer personnel for: (i) non-teaching duties not
requiring instructional judgment or evaluation of pupils,
including library duties; and (ii) supervising study
halls, long distance teaching reception areas used
incident to instructional programs transmitted by
electronic media such as computers, video, and audio,

detention and discipline areas, and school-sponsored
extracurricular activities. The board may further utilize
volunteer nonlicensed personnel or employ nonlicensed
personnel to assist in the instruction of pupils under the
immediate supervision of a teacher holding a valid
educator license, directly engaged in teaching subject
matter or conducting activities; provided that the teacher
shall be continuously aware of the nonlicensed persons'
activities and shall be able to control or modify them.
The general superintendent shall determine qualifications
of such personnel and shall prescribe rules for
determining the duties and activities to be assigned to
such personnel;
10.5. To utilize volunteer personnel from a regional
School Crisis Assistance Team (S.C.A.T.), created as part
of the Safe to Learn Program established pursuant to
Section 25 of the Illinois Violence Prevention Act of
1995, to provide assistance to schools in times of
violence or other traumatic incidents within a school
community by providing crisis intervention services to
lessen the effects of emotional trauma on individuals and
the community; the School Crisis Assistance Team Steering
Committee shall determine the qualifications for
volunteers;
11. To provide television studio facilities in not to
exceed one school building and to provide programs for

educational purposes, provided, however, that the board
shall not construct, acquire, operate, or maintain a
television transmitter; to grant the use of its studio
facilities to a licensed television station located in the
school district; and to maintain and operate not to exceed
one school radio transmitting station and provide programs
for educational purposes;
12. To offer, if deemed appropriate, outdoor education
courses, including field trips within the State of
Illinois, or adjacent states, and to use school
educational funds for the expense of the said outdoor
educational programs, whether within the school district
or not;
13. During that period of the calendar year not
embraced within the regular school term, to provide and
conduct courses in subject matters normally embraced in
the program of the schools during the regular school term
and to give regular school credit for satisfactory
completion by the student of such courses as may be
approved for credit by the State Board of Education;
14. To insure against any loss or liability of the
board, the former School Board Nominating Commission,
Local School Councils, the Chicago Schools Academic
Accountability Council, or the former Subdistrict Councils
or of any member, officer, agent, or employee thereof,
resulting from alleged violations of civil rights arising

from incidents occurring on or after September 5, 1967 or
from the wrongful or negligent act or omission of any such
person whether occurring within or without the school
premises, provided the officer, agent, or employee was, at
the time of the alleged violation of civil rights or
wrongful act or omission, acting within the scope of his
or her employment or under direction of the board, the
former School Board Nominating Commission, the Chicago
Schools Academic Accountability Council, Local School
Councils, or the former Subdistrict Councils; and to
provide for or participate in insurance plans for its
officers and employees, including, but not limited to,
retirement annuities, medical, surgical and
hospitalization benefits in such types and amounts as may
be determined by the board; provided, however, that the
board shall contract for such insurance only with an
insurance company authorized to do business in this State.
Such insurance may include provision for employees who
rely on treatment by prayer or spiritual means alone for
healing, in accordance with the tenets and practice of a
recognized religious denomination;
15. To contract with the corporate authorities of any
municipality or the county board of any county, as the
case may be, to provide for the regulation of traffic in
parking areas of property used for school purposes, in
such manner as is provided by Section 11-209 of the

Illinois Vehicle Code;
16. (a) To provide, on an equal basis, access to a high
school campus and student directory information to the
official recruiting representatives of the armed forces of
Illinois and the United States for the purposes of
informing students of the educational and career
opportunities available in the military if the board has
provided such access to persons or groups whose purpose is
to acquaint students with educational or occupational
opportunities available to them. The board is not required
to give greater notice regarding the right of access to
recruiting representatives than is given to other persons
and groups. In this paragraph 16, "directory information"
means a high school student's name, address, and telephone
number.
(b) If a student or his or her parent or guardian
submits a signed, written request to the high school
before the end of the student's sophomore year (or if the
student is a transfer student, by another time set by the
high school) that indicates that the student or his or her
parent or guardian does not want the student's directory
information to be provided to official recruiting
representatives under subsection (a) of this Section, the
high school may not provide access to the student's
directory information to these recruiting representatives.
The high school shall notify its students and their

parents or guardians of the provisions of this subsection
(b).
(c) A high school may require official recruiting
representatives of the armed forces of Illinois and the
United States to pay a fee for copying and mailing a
student's directory information in an amount that is not
more than the actual costs incurred by the high school.
(d) Information received by an official recruiting
representative under this Section may be used only to
provide information to students concerning educational and
career opportunities available in the military and may not
be released to a person who is not involved in recruiting
students for the armed forces of Illinois or the United
States;
17. (a) To sell or market any computer program
developed by an employee of the school district, provided
that such employee developed the computer program as a
direct result of his or her duties with the school
district or through the utilization of school district
resources or facilities. The employee who developed the
computer program shall be entitled to share in the
proceeds of such sale or marketing of the computer
program. The distribution of such proceeds between the
employee and the school district shall be as agreed upon
by the employee and the school district, except that
neither the employee nor the school district may receive

more than 90% of such proceeds. The negotiation for an
employee who is represented by an exclusive bargaining
representative may be conducted by such bargaining
representative at the employee's request.
(b) For the purpose of this paragraph 17:
(1) "Computer" means an internally programmed,
general purpose digital device capable of
automatically accepting data, processing data and
supplying the results of the operation.
(2) "Computer program" means a series of coded
instructions or statements in a form acceptable to a
computer, which causes the computer to process data in
order to achieve a certain result.
(3) "Proceeds" means profits derived from the
marketing or sale of a product after deducting the
expenses of developing and marketing such product;
18. To delegate to the general superintendent of
schools, by resolution, the authority to approve contracts
and expenditures in amounts of $35,000 $10,000 or less;
19. Upon the written request of an employee, to
withhold from the compensation of that employee any dues,
payments, or contributions payable by such employee to any
labor organization as defined in the Illinois Educational
Labor Relations Act. Under such arrangement, an amount
shall be withheld from each regular payroll period which
is equal to the pro rata share of the annual dues plus any

payments or contributions, and the board shall transmit
such withholdings to the specified labor organization
within 10 working days from the time of the withholding;
19a. Upon receipt of notice from the comptroller of a
municipality with a population of 500,000 or more, a
county with a population of 3,000,000 or more, the Cook
County Forest Preserve District, the Chicago Park
District, the Metropolitan Water Reclamation District, the
Chicago Transit Authority, or a housing authority of a
municipality with a population of 500,000 or more that a
debt is due and owing the municipality, the county, the
Cook County Forest Preserve District, the Chicago Park
District, the Metropolitan Water Reclamation District, the
Chicago Transit Authority, or the housing authority by an
employee of the Chicago Board of Education, to withhold,
from the compensation of that employee, the amount of the
debt that is due and owing and pay the amount withheld to
the municipality, the county, the Cook County Forest
Preserve District, the Chicago Park District, the
Metropolitan Water Reclamation District, the Chicago
Transit Authority, or the housing authority; provided,
however, that the amount deducted from any one salary or
wage payment shall not exceed 25% of the net amount of the
payment. Before the Board deducts any amount from any
salary or wage of an employee under this paragraph, the
municipality, the county, the Cook County Forest Preserve

District, the Chicago Park District, the Metropolitan
Water Reclamation District, the Chicago Transit Authority,
or the housing authority shall certify that (i) the
employee has been afforded an opportunity for a hearing to
dispute the debt that is due and owing the municipality,
the county, the Cook County Forest Preserve District, the
Chicago Park District, the Metropolitan Water Reclamation
District, the Chicago Transit Authority, or the housing
authority and (ii) the employee has received notice of a
wage deduction order and has been afforded an opportunity
for a hearing to object to the order. For purposes of this
paragraph, "net amount" means that part of the salary or
wage payment remaining after the deduction of any amounts
required by law to be deducted and "debt due and owing"
means (i) a specified sum of money owed to the
municipality, the county, the Cook County Forest Preserve
District, the Chicago Park District, the Metropolitan
Water Reclamation District, the Chicago Transit Authority,
or the housing authority for services, work, or goods,
after the period granted for payment has expired, or (ii)
a specified sum of money owed to the municipality, the
county, the Cook County Forest Preserve District, the
Chicago Park District, the Metropolitan Water Reclamation
District, the Chicago Transit Authority, or the housing
authority pursuant to a court order or order of an
administrative hearing officer after the exhaustion of, or

the failure to exhaust, judicial review;
20. The board is encouraged to employ a sufficient
number of licensed school counselors to maintain a
student/counselor ratio of 250 to 1. Each counselor shall
spend at least 75% of his work time in direct contact with
students and shall maintain a record of such time;
21. To make available to students vocational and
career counseling and to establish 5 special career
counseling days for students and parents. On these days
representatives of local businesses and industries shall
be invited to the school campus and shall inform students
of career opportunities available to them in the various
businesses and industries. Special consideration shall be
given to counseling minority students as to career
opportunities available to them in various fields. For the
purposes of this paragraph, minority student means a
person who is any of the following:
(a) American Indian or Alaska Native (a person having
origins in any of the original peoples of North and South
America, including Central America, and who maintains
tribal affiliation or community attachment).
(b) Asian (a person having origins in any of the
original peoples of the Far East, Southeast Asia, or the
Indian subcontinent, including, but not limited to,
Cambodia, China, India, Japan, Korea, Malaysia, Pakistan,
the Philippine Islands, Thailand, and Vietnam).

(c) Black or African American (a person having origins
in any of the black racial groups of Africa).
(d) Hispanic or Latino (a person of Cuban, Mexican,
Puerto Rican, South or Central American, or other Spanish
culture or origin, regardless of race).
(e) Native Hawaiian or Other Pacific Islander (a
person having origins in any of the original peoples of
Hawaii, Guam, Samoa, or other Pacific Islands).
Counseling days shall not be in lieu of regular school
days;
22. To report to the State Board of Education the
annual student dropout rate and number of students who
graduate from, transfer from, or otherwise leave bilingual
programs;
23. Except as otherwise provided in the Abused and
Neglected Child Reporting Act or other applicable State or
federal law, to permit school officials to withhold, from
any person, information on the whereabouts of any child
removed from school premises when the child has been taken
into protective custody as a victim of suspected child
abuse. School officials shall direct such person to the
Department of Children and Family Services or to the local
law enforcement agency, if appropriate;
24. To develop a policy, based on the current state of
existing school facilities, projected enrollment, and
efficient utilization of available resources, for capital

improvement of schools and school buildings within the
district, addressing in that policy both the relative
priority for major repairs, renovations, and additions to
school facilities and the advisability or necessity of
building new school facilities or closing existing schools
to meet current or projected demographic patterns within
the district;
25. To make available to the students in every high
school attendance center the ability to take all courses
necessary to comply with the Board of Higher Education's
college entrance criteria effective in 1993;
26. To encourage mid-career changes into the teaching
profession, whereby qualified professionals become
licensed teachers, by allowing credit for professional
employment in related fields when determining point of
entry on the teacher pay scale;
27. To provide or contract out training programs for
administrative personnel and principals with revised or
expanded duties pursuant to this Code in order to ensure
they have the knowledge and skills to perform their
duties;
28. To establish a fund for the prioritized special
needs programs, and to allocate such funds and other lump
sum amounts to each attendance center in a manner
consistent with the provisions of part 4 of Section
34-2.3. Nothing in this paragraph shall be construed to

require any additional appropriations of State funds for
this purpose;
29. (Blank);
30. Notwithstanding any other provision of this Act or
any other law to the contrary, to contract with third
parties for services otherwise performed by employees,
including those in a bargaining unit, and to layoff those
employees upon 14 days written notice to the affected
employees. Those contracts may be for a period not to
exceed 5 years and may be awarded on a system-wide basis.
The board may not operate more than 30 contract schools,
provided that the board may operate an additional 5
contract turnaround schools pursuant to item (5.5) of
subsection (d) of Section 34-8.3 of this Code, and the
governing bodies of contract schools are subject to the
Freedom of Information Act and Open Meetings Act;
31. To promulgate rules establishing procedures
governing the layoff or reduction in force of employees
and the recall of such employees, including, but not
limited to, criteria for such layoffs, reductions in force
or recall rights of such employees and the weight to be
given to any particular criterion. Such criteria shall
take into account factors, including, but not limited to,
qualifications, certifications, experience, performance
ratings or evaluations, and any other factors relating to
an employee's job performance;

32. To develop a policy to prevent nepotism in the
hiring of personnel or the selection of contractors;
33. (Blank); and
34. To establish a Labor Management Council to the
board comprised of representatives of the board, the chief
executive officer, and those labor organizations that are
the exclusive representatives of employees of the board
and to promulgate policies and procedures for the
operation of the Council.
The specifications of the powers herein granted are not to
be construed as exclusive, but the board shall also exercise
all other powers that may be requisite or proper for the
maintenance and the development of a public school system, not
inconsistent with the other provisions of this Article or
provisions of this Code which apply to all school districts.
In addition to the powers herein granted and authorized to
be exercised by the board, it shall be the duty of the board to
review or to direct independent reviews of special education
expenditures and services. The board shall file a report of
such review with the General Assembly on or before May 1, 1990.
(Source: P.A. 101-12, eff. 7-1-19; 101-88, eff. 1-1-20;
102-465, eff. 1-1-22; 102-558, eff. 8-20-21; 102-894, eff.
5-20-22.)
(105 ILCS 5/34-21.3) (from Ch. 122, par. 34-21.3)
Sec. 34-21.3. Contracts. The board shall by record vote

let all contracts (other than those excepted by Section
10-20.21 of this The School Code) for supplies, materials, or
work, and contracts with private carriers for transportation
of pupils, involving an expenditure in excess of $35,000
$25,000 or a lower amount as required by board policy by
competitive bidding as provided in Section 10-20.21 of this
The School Code.
The board may delegate to the general superintendent of
schools, by resolution, the authority to approve contracts in
amounts of $35,000 $25,000 or less.
For a period of one year from and after the expiration or
other termination of his or her term of office as a member of
the board: (i) the former board member shall not be eligible
for employment nor be employed by the board, a local school
council, an attendance center, or any other subdivision or
agent of the board or the school district governed by the
board, and (ii) neither the board nor the chief purchasing
officer shall let or delegate authority to let any contract
for services, employment, or other work to the former board
member or to any corporation, partnership, association, sole
proprietorship, or other entity other than publicly traded
companies from which the former board member receives an
annual income, dividends, or other compensation in excess of
$1,500. Any contract that is entered into by or under a
delegation of authority from the board or the chief purchasing
officer shall contain a provision stating that the contract is

not legally binding on the board if entered into in violation
of the provisions of this paragraph.
In addition, the State Board of Education, in consultation
with the board, shall (i) review existing conflict of interest
and disclosure laws or regulations that are applicable to the
executive officers and governing boards of school districts
organized under this Article and school districts generally,
(ii) determine what additional disclosure and conflict of
interest provisions would enhance the reputation and fiscal
integrity of the board and the procedure under which contracts
for goods and services are let, and (iii) develop appropriate
reporting forms and procedures applicable to the executive
officers, governing board, and other officials of the school
district.
(Source: P.A. 95-990, eff. 10-3-08.)
ARTICLE 85.
Section 85-5. The Election Code is amended by changing
Section 13-10 as follows:
(10 ILCS 5/13-10) (from Ch. 46, par. 13-10)
Sec. 13-10. The compensation of the judges of all
primaries and all elections, except judges supervising vote by
mail ballots as provided in Section 19-12.2 of this Act, in
counties of less than 600,000 inhabitants shall be fixed by

the respective county boards or boards of election
commissioners in all counties and municipalities, but in no
case shall such compensation be less than $35 per day. The
compensation of judges of all primaries and all elections not
under the jurisdiction of the county clerk, except judges
supervising vote by mail balloting as provided in Section
19-12.2 of this Act, in counties having a population of
2,000,000 or more shall be not less than $60 per day. The
compensation of judges of all primaries and all elections
under the jurisdiction of the county clerk, except judges
supervising vote by mail balloting as provided in Section
19-12.2 of this Act, in counties having a population of
2,000,000 or more shall be not less than $60 per day. The
compensation of judges of all primaries and all elections,
except judges supervising vote by mail ballots as provided in
Section 19-12.2 of this Act, in counties having a population
of at least 600,000 but less than 2,000,000 inhabitants shall
be not less than $45 per day as fixed by the county board of
election commissioners of each such county. In addition to
their per day compensation and notwithstanding the limitations
thereon stated herein, the judges of election, in all counties
with a population of less than 600,000, shall be paid $3 each
for each 100 voters or portion thereof, in excess of 200 voters
voting for candidates in the election district or precinct
wherein the judge is serving, whether a primary or an election
is being held. However, no such extra compensation shall be

paid to the judges of election in any precinct in which no
paper ballots are counted by such judges of election. The 2
judges of election in counties having a population of less
than 600,000 who deliver the returns to the county clerk shall
each be allowed and paid a sum to be determined by the election
authority for such services and an additional sum per mile to
be determined by the election authority for every mile
necessarily travelled in going to and returning from the
office or place to which they deliver the returns. The
compensation for mileage shall be consistent with current
rates paid for mileage to employees of the county.
However, all judges who have been certified by the County
Clerk or Board of Election Commissioners as having
satisfactorily completed, within the 2 years preceding the day
of election, the training course for judges of election, as
provided in Sections 13-2.1, 13-2.2 and 14-4.1 of this Act,
shall receive additional compensation of not less than $10 per
day in counties of less than 600,000 inhabitants, the
additional compensation of not less than $10 per day in
counties having a population of at least 600,000 but less than
2,000,000 inhabitants as fixed by the county board of election
commissioners of each such county, and additional compensation
of not less than $20 per day in counties having a population of
2,000,000 or more for primaries and elections not under the
jurisdiction of the county clerk, and additional compensation
of not less than $20 per day in counties having a population of

2,000,000 or more for primaries and elections under the
jurisdiction of the county clerk.
In precincts in which there are tally judges, the
compensation of the tally judges shall be 2/3 of that of the
judges of election and each holdover judge shall be paid the
compensation of a judge of election plus that of a tally judge.
Beginning on the effective date of this amendatory Act of
1998, the portion of an election judge's daily compensation
reimbursed by the State Board of Elections is increased by
$15. The increase provided by this amendatory Act of 1998 must
be used to increase each judge's compensation and may not be
used by the county to reduce its portion of a judge's
compensation.
Beginning on the effective date of this amendatory Act of
the 95th General Assembly, the portion of an election judge's
daily compensation reimbursement by the State Board of
Elections is increased by an additional $20. The increase
provided by this amendatory Act of the 95th General Assembly
must be used to increase each judge's compensation and may not
be used by the election authority or election jurisdiction to
reduce its portion of a judge's compensation.
Beginning on the effective date of the changes made to
this Section by this amendatory Act of the 103rd General
Assembly, the portion of an election judge's daily
compensation reimbursement by the State Board of Elections is
increased by an additional $20. The increase provided by this

amendatory Act of the 103rd General Assembly must be used to
increase each judge's compensation and may not be used by the
election authority or election jurisdiction to reduce its
portion of a judge's compensation.
(Source: P.A. 98-1171, eff. 6-1-15.)
ARTICLE 90.
Section 90-5. The Reimagine Public Safety Act is amended
by changing Sections 35-10, 35-15, 35-25, 35-30, 35-35, 35-40
and 35-50 as follows:
(430 ILCS 69/35-10)
Sec. 35-10. Definitions. As used in this Act:
"Approved technical assistance and training provider"
means an organization that has experience in improving the
outcomes of local community-based organizations by providing
supportive services that address the gaps in their resources
and knowledge about content-based work or provide support and
knowledge about the administration and management of
organizations, or both. Approved technical assistance and
training providers as defined in this Act are intended to
assist community organizations with evaluating the need for
evidence-based violence prevention services, promising
violence prevention programs, starting up programming, and
strengthening the quality of existing programming.

"Community" or "communities" means, for municipalities
with a 1,000,000 or more population in Illinois, the 77
designated neighborhood areas defined by the University of
Chicago Social Science Research Committee as amended in 1980.
"Concentrated firearm violence" means the 10 most violent
communities in Illinois municipalities with 1,000,000 or more
residents and the 10 most violent municipalities with less
than 1,000,000 residents and greater than 35,000 residents
with the most per capita fatal and nonfatal firearm-shot
victims, excluding self-inflicted incidents, from January 1,
2016 through December 31, 2020.
"Credible messenger" means an individual who has been
arrested, indicted, convicted, adjudicated delinquent, or
otherwise detained by criminal or juvenile justice authorities
for violation of State criminal law and has successfully
reached the end of the individual's sentence or the final
termination of the individual's term of commitment and has
relationships in a specific community that can promote
conflict resolution and healing.
"Criminal and juvenile justice-involved" means an
individual who has been arrested, indicted, convicted,
adjudicated delinquent, or otherwise detained by criminal or
juvenile justice authorities for violation of Illinois
criminal laws.
"Evidence-based high-risk youth intervention services"
means programs that have been proven to reduce involvement in

the criminal or juvenile justice system, increase school
attendance, and includes referrals of high-risk teens into
therapeutic programs that address trauma recovery and other
mental health improvements based on best practices in the
youth intervention services field.
"Evidence-based violence prevention services" means
coordinated programming and services that may include, but are
not limited to, effective emotional or trauma related
therapies, housing, employment training, job placement, family
engagement, or wrap-around support services that have been
proven effective or are considered to be best practice for
reducing violence within the field of violence intervention
research and practice.
"Evidence-based youth development programs" means
after-school and summer programming that provides services to
teens to increase their school attendance, school performance,
reduce involvement in the criminal justice system, and develop
nonacademic interests that build social emotional persistence
and intelligence based on best practices in the field of youth
development services for high-risk youth.
"Options school" means a secondary school where 75% or
more of attending students have either stopped attending or
failed their secondary school courses since first attending
ninth grade.
"Violence prevention organization" means an organization
that manages and employs qualified violence prevention

professionals.
"Violence prevention professional" means a community
health worker who renders violence preventive services.
"Social organization" means an organization of individuals
who form the organization for the purposes of enjoyment, work,
and other mutual interests.
(Source: P.A. 102-16, eff. 6-17-21; 102-679, eff. 12-10-21;
102-687, eff. 12-17-21.)
(430 ILCS 69/35-15)
Sec. 35-15. Findings. The Illinois General Assembly finds
that:
(1) Discrete neighborhoods in municipalities across
Illinois are experiencing concentrated and perpetual
firearm violence that is a public health epidemic.
(2) Within neighborhoods experiencing this firearm
violence epidemic, violence is concentrated among teens
and young adults that have chronic exposure to the risk of
violence and criminal legal system involvement and related
trauma in small geographic areas where these young people
live or congregate.
(3) Firearm violence victimization and perpetration is
highly concentrated in particular neighborhoods,
particular blocks within these neighborhoods, and among a
small number of individuals living in these areas.
(4) People who are chronically exposed to the risk of

firearm violence victimization are substantially more
likely to be violently injured or violently injure another
person. People who have been violently injured are
substantially more likely to be violently reinjured.
Chronic exposure to violence additionally leads
individuals to engage in behavior, as part of a cycle of
community violence, trauma, and retaliation that
substantially increases their own risk of violent injury
or reinjury.
(5) Evidence-based programs that engage individuals at
the highest risk of firearm violence and provide life
stabilization, case management, and culturally competent
group and individual therapy reduce firearm violence
victimization and perpetration and can end Illinois'
firearm violence epidemic.
(6) A public health approach to ending Illinois'
firearm violence epidemic requires targeted, integrated
behavioral health services and economic opportunity that
promotes self-sufficiency for victims of firearm violence
and those with chronic exposure to the risk of firearm
violence victimization, including, but not limited to,
services for criminal and juvenile justice-involved
populations and crisis response services, such as
psychological first aid.
(7) A public health approach to ending Illinois'
firearm violence epidemic further requires broader

preventive investments in the census tracts and blocks
that reduce risk factors for youth and families living in
areas at the highest risk of firearm violence
victimization.
(8) A public health approach to ending Illinois'
firearm violence epidemic requires empowering residents
and community-based organizations within impacted
neighborhoods to provide culturally competent care based
on lived experience in these areas and long-term
relationships of mutual interest that promote safety and
stability.
(9) A public health approach to ending Illinois'
firearm violence epidemic further requires that preventive
youth development services for youth in these
neighborhoods be fully integrated with a team-based model
of mental health care to address trauma recovery for those
young people at the highest risk of firearm violence
victimization.
(10) Community revitalization can be an effective
violence prevention strategy, provided that revitalization
is targeted to the highest risk geographies within
communities and revitalization efforts are designed and
led by individuals living and working in the impacted
communities.
(Source: P.A. 102-16, eff. 6-17-21; 102-679, eff. 12-10-21.)

(430 ILCS 69/35-25)
Sec. 35-25. Integrated violence prevention and other
services.
(a) Subject to appropriation, for municipalities with
1,000,000 or more residents, the Office of Firearm Violence
Prevention shall make grants to violence prevention
organizations for evidence-based violence prevention services.
Approved technical assistance and training providers shall
create learning communities for the exchange of information
between community-based organizations in the same or similar
fields. Firearm violence prevention organizations shall
prioritize individuals at the highest risk of firearm violence
victimization and provide these individuals with
evidence-based comprehensive services that reduce their
exposure to chronic firearm violence.
(a-5) Grants may be awarded under this Act to Reimagine
Public Safety grantees or their subgrantees to provide any one
or more of the following services to Reimagine Public Safety
program participants or credible messengers:
(1) Behavioral health services, including clinical
interventions, crisis interventions, and group counseling
supports, such as peer support groups, social-emotional
learning supports, including skill building for anger
management, de-escalation, sensory stabilization, coping
strategies, and thoughtful decision-making, short-term
clinical individual sessions, psycho-social assessments,

and motivational interviewing.
(A) Funds awarded under this paragraph may be used
for behavioral health services until July 1, 2024.
(B) Any community violence prevention service
provider being reimbursed from funds awarded under
this paragraph for behavioral health services must
also file a plan to become Medicaid certified for
violence prevention-community support team services
under the Illinois Medicaid program on or before July
1, 2024.
(2) Capacity-building services, including
administrative and programmatic support, services, and
resources, such as subcontract development, budget
development, grant monitoring and reporting, and fiscal
sponsorship. Capacity-building services financed with
grants awarded under this Act may also include intensive
training and technical assistance focused on Community
Violence Intervention (CVI) not-for-profit business
operations, best practice delivery of firearm violence
prevention services, and assistance with administering and
meeting fiscal reporting or auditing requirements.
Capacity-building services financed with grants awarded
under this Act must be directed to a current or potential
Reimagine Public Safety firearm violence prevention
provider and cannot exceed 20% of potential funds awarded
to the relevant provider or future provider.

(3) Legal aid services, including funding for staff
attorneys and paralegals to provide education, training,
legal services, and advocacy for program recipients. Legal
aid services that may be provided with grant funds awarded
under this Act include "Know Your Rights" clinics,
trainings targeting returning citizens and families
impacted by incarceration, and long-term legal efforts
addressing expungement, civil rights, family law, housing,
employment, and victim rights. Legal aid services provided
with grant funds awarded under this Act shall not be
directed toward criminal justice issues.
(4) Housing services, including grants for emergency
and temporary housing for individuals at immediate risk of
firearm violence, except that grant funding provided under
this paragraph must be directed only toward Reimagine
Public Safety program participants.
(5) Workforce development services, including grants
for job coaching, intensive case management, employment
training and placement, and retention services, including
the provision of transitional job placements and access to
basic certificate training for industry-specific jobs.
Training also includes the provision of education-related
content, such as financial literacy training, GED
preparation, and academic coaching.
(6) Re-entry services for individuals exiting the
State or county criminal justice systems, if those

individuals are either eligible for services under this
Act as participants or are individuals who can make an
immediate contribution to mediate neighborhood conflicts
if they receive stabilizing services. Re-entry services
financed with grants awarded under this Act include all
services authorized under this Act, including services
listed in this subsection.
(7) Victim services, including assessments and
screening of victim needs, planning sessions related to
assessments, service planning and goal setting, assessing
intervention needs, notifying and navigating participants
through public agency processes for victim compensation,
crisis intervention, emergency financial assistance,
transportation, medical care, stable housing, and shelter,
assessment and linkage to public benefits, and relocation
services.
(b) In the geographic areas they serve, violence Violence
prevention organizations shall develop the following expertise
in the geographic areas that they cover:
(1) Analyzing and leveraging data to identify the
individuals who will most benefit from evidence-based
violence prevention services in their geographic areas.
(2) Identifying the conflicts that are responsible for
recurring violence.
(3) Having relationships with individuals who are most
able to reduce conflicts.

(4) Addressing the stabilization and trauma recovery
needs of individuals impacted by violence by providing
direct services for their unmet needs or referring them to
other qualified service providers.
(5) Having and building relationships with community
members and community organizations that provide
evidence-based violence prevention services and get
referrals of people who will most benefit from
evidence-based violence prevention services in their
geographic areas.
(6) Providing training and technical assistance to
local law enforcement agencies to improve their
effectiveness without having any role, requirement, or
mandate to participate in the policing, enforcement, or
prosecution of any crime.
(c) Violence prevention organizations receiving grants
under this Act shall coordinate services with other violence
prevention organizations in their area.
(d) The Office of Firearm Violence Prevention shall
identify, for each separate eligible service area under this
Act, an experienced violence prevention organization to serve
as the Lead Violence Prevention Convener for that area and
provide each Lead Violence Prevention Convener with a grant of
up to $100,000 to these organizations to coordinate monthly
meetings between violence prevention organizations and youth
development organizations under this Act. The Lead Violence

Prevention Convener may also receive, from the Office of
Firearm Violence Prevention, technical assistance or training
through approved providers when needs are jointly identified.
The Lead Violence Prevention Convener shall:
(1) provide the convened organizations with summary
notes recommendations made at the monthly meetings to
improve the effectiveness of evidence-based violence
prevention services based on review of timely data on
shootings and homicides in his or her relevant
neighborhood;
(2) attend monthly meetings where the cause of
violence and other neighborhood disputes is discussed and
strategize on how to resolve ongoing conflicts and execute
on agreed plans;
(3) (blank);
(4) on behalf of the convened organizations, make
consensus recommendations to the Office of Firearm
Violence Prevention and local law enforcement on how to
reduce violent conflict in his or her neighborhood;
(5) meet on an emergency basis when conflicts that
need immediate attention and resolution arise;
(6) share knowledge and strategies of the community
violence dynamic in monthly meetings with local youth
development specialists receiving grants under this Act;
(7) select when and where needed an approved Office of
Violence Prevention-funded technical assistance and

training service provider to receive agreed upon services;
and
(8) after meeting with community residents and other
community organizations that have expertise in housing,
mental health, economic development, education, and social
services, make recommendations to the Office of Firearm
Violence Prevention on how to target community
revitalization resources available from federal and State
funding sources.
The Office of Firearm Violence Prevention shall compile
recommendations from all Lead Violence Prevention Conveners
and report to the General Assembly bi-annually on these
funding recommendations. The Lead Violence Prevention Convener
may also serve as a violence prevention or youth development
provider.
(e) The Illinois Office of Firearm Violence Prevention
shall select, when possible and appropriate, no fewer than 2
and no more than 3 approved technical assistance and training
providers to deliver technical assistance and training to the
violence prevention organizations that request to receive
approved technical assistance and training. Violence
prevention organizations shall have the opportunity complete
authority to select among the approved technical assistance
services providers funded by the Office of Firearm Violence
Prevention, as long as the technical assistance provider has
the capacity to effectively serve the grantees that have

selected them. The Department shall make best efforts to
accommodate second choices of violence prevention
organizations when the violence prevention organizations'
first choice does not have capacity to provide technical
assistance.
(f) Approved technical assistance and training providers
may:
(1) provide training and certification to violence
prevention professionals on how to perform violence
prevention services and other professional development to
violence prevention professionals.
(2) provide management training on how to manage
violence prevention professionals;
(3) provide training and assistance on how to develop
memorandum of understanding for referral services or
create approved provider lists for these referral
services, or both;
(4) share lessons learned among violence prevention
professionals and service providers in their network; and
(5) provide technical assistance and training on human
resources, grants management, capacity building, and
fiscal management strategies.
(g) Approved technical assistance and training providers
shall:
(1) provide additional services identified as
necessary by the Office of Firearm Violence Prevention and

service providers in their network; and
(2) receive a base grant of up to $250,000 plus
negotiated service rates to provide group and
individualized services to participating violence
prevention organizations.
(h) (Blank).
(i) The Office of Firearm Violence Prevention shall issue
grants, when possible and appropriate, to no fewer than 2
violence prevention organizations in each of the eligible
service areas and no more than 6 organizations. When possible,
the Office of Firearm Violence Prevention shall work, subject
to eligible applications received, to ensure that grant
resources are equitably distributed across eligible service
areas grants shall be for no less than $300,000 per violence
prevention organization. The Office of Firearm Violence
Prevention may establish grant award ranges to ensure grants
will have the potential to reduce violence in each
neighborhood.
(j) No violence prevention organization can serve more
than 3 eligible service areas unless the Office of Firearm
Violence Prevention is unable to identify violence prevention
organizations to provide adequate coverage.
(k) No approved technical assistance and training provider
shall provide evidence-based violence prevention services in
an eligible service area under this Act unless the Office of
Firearm Violence Prevention is unable to identify qualified

violence prevention organizations to provide adequate
coverage.
(Source: P.A. 102-16, eff. 6-17-21; 102-679, eff. 12-10-21.)
(430 ILCS 69/35-30)
Sec. 35-30. Integrated youth services.
(a) Subject to appropriation, for municipalities with
1,000,000 or more residents, the Office of Firearm Violence
Prevention shall make grants to youth development
organizations for evidence-based youth programming, including,
but not limited to, after-school and summer programming.
Evidence-based youth development programs shall provide
services to teens that increase their school attendance, and
school performance and to teens or young adults that , reduce
involvement in the criminal and juvenile justice systems,
develop employment and life skills, and develop nonacademic
interests that build social emotional persistence and
intelligence.
(b) The Office of Firearm Violence Prevention shall
identify municipal blocks where more than 35% of all fatal and
nonfatal firearm-shot incidents take place and focus youth
development service grants to residents of these identified
blocks in the designated eligible service areas. The
Department of Human Services shall prioritize funding to youth
development service programs that serve the following teens
before expanding services to the broader community:

(1) criminal and juvenile justice-involved youth;
(2) students who are attending or have attended option
schools;
(3) family members of individuals working with
violence prevention organizations; and
(4) youth living on the blocks where more than 35% of
the violence takes place in a neighborhood.
(c) Each program participant enrolled in a youth
development program under this Act, when possible and
appropriate, shall receive an individualized needs assessment
to determine if the participant requires intensive youth
services as provided for in Section 35-35 of this Act. The
needs assessment should be the best available instrument that
considers the physical and mental condition of each youth
based on the youth's family ties, financial resources, past
substance use, criminal justice involvement, and trauma
related to chronic exposure to firearm violence behavioral
health assessment to determine the participant's broader
support and mental health needs. The Office of Firearm
Violence Prevention shall determine best practices for
referring program participants who are at the highest risk of
violence and justice involvement to be referred to a high-risk
youth intervention program established in Section 35-35.
(d) Youth development prevention program participants
shall receive services designed to empower participants with
the social and emotional skills necessary to forge paths of

healthy development and disengagement from high-risk
behaviors. Within the context of engaging social, physical,
and personal development activities, participants should build
resilience and the skills associated with healthy social,
emotional, and identity development.
(e) Youth development providers shall develop the
following expertise in the geographic areas they cover:
(1) Knowledge of the teens and their social
organization in the blocks they are designated to serve.
(2) Youth development organizations receiving grants
under this Act shall be required to coordinate services
with other youth development organizations in their
neighborhood by sharing lessons learned in monthly
meetings.
(3) (Blank).
(4) Meeting on an emergency basis when conflicts
related to program participants that need immediate
attention and resolution arise.
(5) Sharing knowledge and strategies of the
neighborhood violence dynamic in monthly meetings with
local violence prevention organizations receiving grants
under this Act.
(6) Selecting an approved technical assistance and
training service provider to receive agreed upon services.
(f) The Illinois Office of Firearm Violence Prevention
shall select, when possible and appropriate, no fewer than 2

and no more than 3 approved technical assistance and training
providers to deliver technical assistance and training to the
youth development organizations that request to receive
approved technical assistance and training. Youth development
organizations must use an approved technical assistance and
training provider and can choose among approved technical
assistance providers as long as the technical assistance
provider has the capacity to effectively serve the youth
development organizations that have selected them. The
Department shall make best efforts to accommodate second
choices of youth development organizations when the youth
development organization's violence prevention first choice
does not have capacity to provide technical assistance but
have complete authority to select among the approved technical
assistance services providers funded by the Office of Firearm
Violence Prevention.
(g) Approved technical assistance and training providers
may:
(1) provide training to youth development workers on
how to perform outreach services;
(2) provide management training on how to manage youth
development workers;
(3) provide training and assistance on how to develop
memorandum of understanding for referral services or
create approved provider lists for these referral
services, or both;

(4) share lessons learned among youth development
service providers in their network; and
(5) provide technical assistance and training on human
resources, grants management, capacity building, and
fiscal management strategies.
(h) Approved technical assistance and training providers
shall:
(1) provide additional services identified as
necessary by the Office of Firearm Violence Prevention and
youth development service providers in their network; and
(2) receive an annual base grant of up to $250,000
plus negotiated service rates to provide group and
individualized services to participating youth development
service organizations.
(i) (Blank).
(j) The Office of Firearm Violence Prevention shall issue
youth development services grants, when possible and
appropriate, to no fewer than 4 youth services organizations
in each of the eligible service areas and no more than 8
organizations. When possible, the Office of Firearm Violence
Prevention shall work, subject to eligible applications
received, to ensure that grant resources are equitably
distributed across eligible service areas grants shall be for
no less than $300,000 per youth development organization. The
Office of Firearm Violence Prevention may establish award
ranges to ensure grants will have the potential to reduce

violence in each neighborhood.
(k) No youth development organization can serve more than
3 eligible service areas unless the Office of Firearm Violence
Prevention is unable to identify youth development
organizations to provide adequate coverage.
(l) No approved technical assistance and training provider
shall provide youth development services in any neighborhood
under this Act.
(Source: P.A. 102-16, eff. 6-17-21; 102-679, eff. 12-10-21.)
(430 ILCS 69/35-35)
Sec. 35-35. Intensive youth intervention services.
(a) Subject to appropriation, for municipalities with
1,000,000 or more residents, the Office of Firearm Violence
Prevention shall issue grants to high-risk youth intervention
organizations for evidence-based intervention services that
reduce involvement in the criminal and juvenile justice
system, increase school attendance, and refer high-risk teens
into therapeutic programs that address trauma recovery and
other mental health improvements. Each program participant
enrolled in a high-risk youth intervention program under this
Act shall receive a nationally recognized comprehensive mental
health assessment delivered by a qualified mental health
professional certified to provide services to Medicaid
recipients.
(b) High-risk youth intervention program participants

shall receive needed services as determined by the
individualized assessment which may include, but is not
limited to:
(1) receive group-based emotional regulation therapy
that helps them control their emotions and understand how
trauma and stress impacts their thinking and behavior; and
(2) have youth advocates that accompany them to their
group therapy sessions, assist them with issues that
prevent them from attending school, and address life
skills development activities through weekly coaching.
(b-5) High-risk youth intervention service organizations
shall have trained clinical staff managing the youth advocate
interface with program participants.
(c) Youth development service organizations and providers
of evidence-based violence prevention services shall be
assigned to the youth intervention service providers for
referrals by the Office of Firearm Violence Prevention.
(d) The youth receiving intervention services who are
evaluated to need trauma recovery and other behavioral health
interventions and who have the greatest risk of firearm
violence victimization shall be referred to the family systems
intervention services established in Section 35-55.
(e) The Office of Firearm Violence Prevention shall issue
high-risk youth intervention grants, when possible and
appropriate, to no less than 2 youth intervention
organizations and no more than 4 organizations in

municipalities with 1,000,000 or more residents.
(f) No high-risk youth intervention organization can serve
more than 13 eligible service areas.
(g) The approved technical assistance and training
providers for youth development programs provided in
subsection (d) of Section 35-30 shall also provide technical
assistance and training to the affiliated high-risk youth
intervention service providers.
(h) (Blank).
(Source: P.A. 102-16, eff. 6-17-21; 102-679, eff. 12-10-21.)
(430 ILCS 69/35-40)
Sec. 35-40. Services for municipalities with less than
1,000,000 residents.
(a) The Office of Firearm Violence Prevention shall
identify the 10 municipalities or geographically contiguous
areas in Illinois with less than 1,000,000 residents and more
than 35,000 residents that have the largest concentration of
fatal and nonfatal firearm-shot victims over the 5-year period
considered for eligibility. These areas shall qualify for
grants under this Act. The Office of Firearm Violence
Prevention may identify up to 5 additional municipalities or
geographically contiguous areas with less than 1,000,000
residents that would benefit from evidence-based violence
prevention services. In identifying the additional
municipalities that qualify for funding under Section 35-40,

the Office of Firearm Violence Prevention shall consider the
following factors when possible:
(1) the total number of fatal and nonfatal firearms
victims, excluding self-inflicted incidents, in a
potential municipality over the 5-year period considered
for eligibility;
(2) the per capita rate of fatal and nonfatal firearms
victims, excluding self-inflicted incidents, in a
potential municipality over the 5-year period considered
for eligibility; and
(3) the total potential firearms violence reduction
benefit for the entire State of Illinois by serving the
additional municipalities compared to the total benefit of
investing in all other municipalities identified for
grants to municipalities with more than 35,000 residents
and less than 1,000,000 residents.
(b) Resources for each of these areas shall be distributed
based on a formula to be developed by the Office of Firearm
Violence Prevention that will maximize the total potential
reduction in firearms victimization for all municipalities
receiving grants under this Act.
(c) The Office of Firearm Violence Prevention shall create
local advisory councils for each of the designated service
areas for the purpose of obtaining recommendations on how to
distribute funds in these areas to reduce firearm violence
incidents. Local advisory councils shall have a minimum of 5

members with the following expertise or experience:
(1) a representative of a nonelected official in local
government from the designated area;
(2) a representative of an elected official at the
local or state level for the area;
(3) a representative with public health experience in
firearm violence prevention or youth development;
(4) two residents of the subsection of each area with
the most concentrated firearm violence incidents; and
(5) additional members as determined by the individual
local advisory council.
(d) The Office of Firearm Violence Prevention shall
provide data to each local council on the characteristics of
firearm violence in the designated area and other relevant
information on the physical and demographic characteristics of
the designated area. The Office of Firearm Violence Prevention
shall also provide best available evidence on how to address
the social determinants of health in the designated area in
order to reduce firearm violence.
(e) Each local advisory council shall make recommendations
on how to allocate distributed resources for its area based on
information provided to them by the Office of Firearm Violence
Prevention, local law enforcement data, and other locally
available data.
(f) The Office of Firearm Violence Prevention shall
consider the recommendations and determine how to distribute

funds through grants to community-based organizations and
local governments. To the extent the Office of Firearm
Violence Prevention does not follow a local advisory council's
recommendation on allocation of funds, the Office of Firearm
Violence Prevention shall explain in writing why a different
allocation of resources is more likely to reduce firearm
violence in the designated area.
(g) Subject to appropriation, the Department of Human
Services and the Office of Firearm Violence Prevention shall
issue grants to local governmental agencies or community-based
organizations, or both, to maximize firearm violence reduction
each year. When possible, initial grants shall be named no
later than April 1, 2022 and renewed or competitively bid as
appropriate in subsequent fiscal years.
(h) Each local advisory council is terminated upon making
the recommendations required of it under this Section.
(Source: P.A. 102-16, eff. 6-17-21; 102-679, eff. 12-10-21.)
(430 ILCS 69/35-50)
Sec. 35-50. Medicaid trauma recovery services for adults.
(a) The On or before January 15, 2022, the Department of
Healthcare and Family Services shall design, subject to seek
approval from the United States Department of Health and Human
Services, and subject to federal approval and State
appropriations for this purpose, implement a team-based model
of care system to address trauma recovery from chronic

exposure to firearm violence for Illinois adults. On or before
October 1, 2023, the Department of Healthcare and Family
Services shall seek approval from the United States Department
of Health and Human Services to ensure the model of care system
may include providers such as community mental health centers,
behavioral health clinics, hospitals, and others deemed
appropriate by the Department of Healthcare and Family
Services.
(b) The team-based model of care system shall include, at
reimburse for a minimum, of the following services:
(1) Outreach services that recruit trauma-exposed
adults into the system and develop supportive
relationships with them based on lived experience in their
communities. Outreach services include both services to
support impacted individuals and group services that
reduce violence between groups that need conflict
resolution.
(2) Case management and community support services
that provide stabilization to individuals recovering from
chronic exposure to firearm violence, including group
cognitive behavior therapy sessions and other
evidence-based interventions that promote behavioral
change.
(3) Group and individual therapy that addresses
underlying mental health conditions associated with
post-traumatic stress disorder, depression, anxiety,

substance use disorders, intermittent explosive disorder,
oppositional defiant disorder, attention deficit
hyperactivity disorder, and other mental conditions as a
result of chronic trauma.
(4) Services deemed necessary for the effective
integration of paragraphs (1), (2), and (3).
(c) The Department of Healthcare and Family Services is
authorized to ensure that different types of providers
delivering violence prevention services under the model of
care operated in a manner consistent with evidence-based and
evidence-informed practices. The Department of Healthcare and
Family Services shall develop a reimbursement methodologies
that account for differences among provider types methodology.
(d) On or before October 1, 2023, the Department of
Healthcare and Family Services and Department of Human
Services shall create and execute a joint Background Check
Waiver Process, limiting the disqualifying offenses, for Peer
Support Workers who provide such services.
(Source: P.A. 102-16, eff. 6-17-21.)
ARTICLE 95.
Section 95-1. Short title. This Article may be cited as
the Smart Start Illinois Act. References in this Article to
"this Act" mean this Article.

Section 95-5. Findings. The General Assembly makes the
following findings:
(1) Early childhood education and care is an essential
part of our State's economy and infrastructure, providing
the backbone that allows for parents and guardians to seek
and maintain employment in industries across the State.
(2) Further, research shows that participation in
quality early childhood education and care supports
children's development, serves as a protective factor from
trauma, increases school readiness, lowers future health
care costs, and increases employment options and earnings.
(3) The State of Illinois funds early childhood
education programs through the Illinois State Board of
Education and the Department of Human Services for
families seeking services aimed at improving the early
development of children from the prenatal stage to 5 years
of age. Similar programs are also licensed by the
Department of Children and Family Services.
(4) These agencies administer evidence-based
home-visiting programs with doula enhancements, Early
Intervention services, the Prevention Initiative program,
the Preschool for All program, and the Child Care
Assistance Program.
(5) The cost to provide child care and early learning
in the private market in Illinois is more than parents can
afford, as it is more expensive in many communities than

the cost of annual tuition and fees at a 4-year
postsecondary institution.
(6) Child care providers' revenues are insufficient,
only allowing child care providers to pay minimum wage.
That is less than 98% of all other jobs in the economy.
(7) Workforce compensation in other early childhood
programs is also not adequate to attract and retain
qualified staff. This problem is especially acute for
those working with infants and toddlers.
(8) Illinois faces an early childhood educator
workforce shortage, which stifles and artificially limits
the supply of early childhood programs necessary for
parents and guardians to go to work and school, thereby
stifling economic growth in the State to an estimated cost
of $2,400,000,000 annually. This is especially true for
mothers, who often decide to stay home due to the
exorbitant cost and inaccessibility of care.
(9) Illinois also faces a shortage of high-quality
early childhood education and care options in communities
across the State, limiting access to services for
families. The shortage is particularly acute for
infant-toddler care, as there is only capacity for 17.4%
of the State's infants and toddlers within licensed child
care facilities.
(10) In recent years, the State of Illinois has
expanded access to the Child Care Assistance Program by

raising the income eligibility threshold and making
program policies more inclusive and has supported provider
sustainability by significantly raising Child Care
Assistance Program reimbursement rates. In addition, the
State of Illinois has invested over $1,000,000,000 in
federal pandemic relief funding in child care service
providers to ensure that they could remain open and serve
families and children in their communities during the
COVID-19 pandemic and beyond, and so that staff could
continue to be paid.
(11) However, beyond these federal relief funds,
current public levers are unable to sustainably address
the early childhood educator workforce shortage or the
inadequate early childhood education and care supply to
meet parent and guardian needs. Child care providers need
stable, predictable, and sufficient revenues to pay
attractive wages without increasing costs for families.
(12) Any investment to address the early childhood
educator workforce shortage and to support program quality
must be developed and implemented in close partnership
with the educators and child care providers who would be
directly impacted, as has been done to date via the Child
Care Advisory Council, the Illinois Early Learning
Council, Raising Illinois, We, the Village, Birth to Five
Illinois Action Councils, Illinois Child Care for All,
focus groups, and other stakeholder engagement efforts.

(13) Any investment to address the early childhood
educator workforce shortage and to support program quality
must prioritize fiscal accountability and provider
accessibility.
(14) Smart Start Illinois is an effort to expand early
childhood education and care services statewide with a
focus on services aimed at the prenatal stage of
development through 5 years of age.
(15) Smart Start Illinois aims to eliminate preschool
deserts, make quality child care more affordable and
accessible, and increase access to evidence-based
home-visiting services with doula enhancements and Early
Intervention services.
Section 95-10. Smart Start Child Care Workforce
Compensation Program.
(a) The Department of Human Services shall create and
establish the Smart Start Child Care Workforce Compensation
Program. The purpose of the Smart Start Child Care Workforce
Compensation Program is to invest in early childhood education
and care service providers, including, but not limited to,
providers participating in the Child Care Assistance Program;
to expand the supply of high-quality early childhood education
and care; and to create a strong and stable early childhood
education and care system with attractive wages, high-quality
services, and affordable cost.

(b) The purpose of the Smart Start Child Care Workforce
Compensation Program is to stabilize community-based early
childhood education and care service providers, raise the
wages of early childhood educators, and support quality
enhancements that can position service providers to
participate in other public funding streams, such as Preschool
for All, in order to further enhance and expand quality
service delivery.
(c) Subject to appropriation, the Department of Human
Services shall implement the Smart Start Child Care Workforce
Compensation Program for eligible licensed day care centers,
licensed day care homes, and licensed group day care homes by
October 1, 2024, or as soon as practicable, following
completion of a planning and transition year. By October 1,
2025, or as soon as practicable, and for each year thereafter,
subject to appropriation, the Department of Human Services
shall continue to operate the Smart Start Child Care Workforce
Compensation Program annually with all licensed day care
centers and licensed day care homes, and licensed group day
care homes that meet eligibility requirements. The Smart Start
Child Care Workforce Compensation Program shall operate
separately from and shall not supplant the Child Care
Assistance Program as provided for in Section 9A-11 of the
Illinois Public Aid Code.
(d) The Department of Human Services shall adopt
administrative rules by October 1, 2024, to facilitate

administration of the Smart Start Child Care Workforce
Compensation Program, including, but not limited to,
provisions for program eligibility, the application and
funding calculation process, eligible expenses, required wage
floors, and requirements for financial and personnel reporting
and monitoring requirements. Eligibility and funding
provisions shall be based on appropriation and a current model
of the cost to provide child care services by a licensed child
care center or licensed family child care home.
Section 95-15. Stakeholder involvement in program
development and implementation. The Child Care Advisory
Council, or a committee of the Council, with representation
from Raising Illinois, We, the Village, Birth to Five Illinois
Action Councils, and Illinois Child Care for All, shall
convene prior to July 1, 2023, and at least quarterly
thereafter through June 30, 2025, to inform the development
and implementation of the Smart Start Child Care Workforce
Compensation Program.
Section 95-900. The Illinois Public Aid Code is amended by
changing Section 9A-11 as follows:
(305 ILCS 5/9A-11) (from Ch. 23, par. 9A-11)
Sec. 9A-11. Child care.
(a) The General Assembly recognizes that families with

children need child care in order to work. Child care is
expensive and families with limited access to economic
resources low incomes, including those who are transitioning
from welfare to work, often struggle to pay the costs of day
care. The General Assembly understands the importance of
helping low-income working families with limited access to
economic resources become and remain self-sufficient. The
General Assembly also believes that it is the responsibility
of families to share in the costs of child care. It is also the
preference of the General Assembly that all working poor
families with limited access to economic resources should be
treated equally, regardless of their welfare status.
(b) To the extent resources permit, the Illinois
Department shall provide child care services to parents or
other relatives as defined by rule who are working or
participating in employment or Department approved education
or training programs. At a minimum, the Illinois Department
shall cover the following categories of families:
(1) recipients of TANF under Article IV participating
in work and training activities as specified in the
personal plan for employment and self-sufficiency;
(2) families transitioning from TANF to work;
(3) families at risk of becoming recipients of TANF;
(4) families with special needs as defined by rule;
(5) working families with very low incomes as defined
by rule;

(6) families that are not recipients of TANF and that
need child care assistance to participate in education and
training activities;
(7) youth in care, as defined in Section 4d of the
Children and Family Services Act, who are parents,
regardless of income or whether they are working or
participating in Department-approved employment or
education or training programs. Any family that receives
child care assistance in accordance with this paragraph
shall receive one additional 12-month child care
eligibility period after the parenting youth in care's
case with the Department of Children and Family Services
is closed, regardless of income or whether the parenting
youth in care is working or participating in
Department-approved employment or education or training
programs;
(8) families receiving Extended Family Support Program
services from the Department of Children and Family
Services, regardless of income or whether they are working
or participating in Department-approved employment or
education or training programs; and
(9) families with children under the age of 5 who have
an open intact family services case with the Department of
Children and Family Services. Any family that receives
child care assistance in accordance with this paragraph
shall remain eligible for child care assistance 6 months

after the child's intact family services case is closed,
regardless of whether the child's parents or other
relatives as defined by rule are working or participating
in Department approved employment or education or training
programs. The Department of Human Services, in
consultation with the Department of Children and Family
Services, shall adopt rules to protect the privacy of
families who are the subject of an open intact family
services case when such families enroll in child care
services. Additional rules shall be adopted to offer
children who have an open intact family services case the
opportunity to receive an Early Intervention screening and
other services that their families may be eligible for as
provided by the Department of Human Services.
Beginning October 1, 2023, and every October 1 thereafter,
the Department of Children and Family Services shall report to
the General Assembly on the number of children who received
child care via vouchers paid for by the Department of Children
and Family Services during the preceding fiscal year. The
report shall include the ages of children who received child
care, the type of child care they received, and the number of
months they received child care.
The Department shall specify by rule the conditions of
eligibility, the application process, and the types, amounts,
and duration of services. Eligibility for child care benefits
and the amount of child care provided may vary based on family

size, income, and other factors as specified by rule.
The Department shall update the Child Care Assistance
Program Eligibility Calculator posted on its website to
include a question on whether a family is applying for child
care assistance for the first time or is applying for a
redetermination of eligibility.
A family's eligibility for child care services shall be
redetermined no sooner than 12 months following the initial
determination or most recent redetermination. During the
12-month periods, the family shall remain eligible for child
care services regardless of (i) a change in family income,
unless family income exceeds 85% of State median income, or
(ii) a temporary change in the ongoing status of the parents or
other relatives, as defined by rule, as working or attending a
job training or educational program.
In determining income eligibility for child care benefits,
the Department annually, at the beginning of each fiscal year,
shall establish, by rule, one income threshold for each family
size, in relation to percentage of State median income for a
family of that size, that makes families with incomes below
the specified threshold eligible for assistance and families
with incomes above the specified threshold ineligible for
assistance. Through and including fiscal year 2007, the
specified threshold must be no less than 50% of the
then-current State median income for each family size.
Beginning in fiscal year 2008, the specified threshold must be

no less than 185% of the then-current federal poverty level
for each family size. Notwithstanding any other provision of
law or administrative rule to the contrary, beginning in
fiscal year 2019, the specified threshold for working families
with very low incomes as defined by rule must be no less than
185% of the then-current federal poverty level for each family
size. Notwithstanding any other provision of law or
administrative rule to the contrary, beginning in State fiscal
year 2022 through State fiscal year 2023, the specified income
threshold shall be no less than 200% of the then-current
federal poverty level for each family size. Beginning in State
fiscal year 2024, the specified income threshold shall be no
less than 225% of the then-current federal poverty level for
each family size.
In determining eligibility for assistance, the Department
shall not give preference to any category of recipients or
give preference to individuals based on their receipt of
benefits under this Code.
Nothing in this Section shall be construed as conferring
entitlement status to eligible families.
The Illinois Department is authorized to lower income
eligibility ceilings, raise parent co-payments, create waiting
lists, or take such other actions during a fiscal year as are
necessary to ensure that child care benefits paid under this
Article do not exceed the amounts appropriated for those child
care benefits. These changes may be accomplished by emergency

rule under Section 5-45 of the Illinois Administrative
Procedure Act, except that the limitation on the number of
emergency rules that may be adopted in a 24-month period shall
not apply.
The Illinois Department may contract with other State
agencies or child care organizations for the administration of
child care services.
(c) Payment shall be made for child care that otherwise
meets the requirements of this Section and applicable
standards of State and local law and regulation, including any
requirements the Illinois Department promulgates by rule in
addition to the licensure requirements promulgated by the
Department of Children and Family Services and Fire Prevention
and Safety requirements promulgated by the Office of the State
Fire Marshal, and is provided in any of the following:
(1) a child care center which is licensed or exempt
from licensure pursuant to Section 2.09 of the Child Care
Act of 1969;
(2) a licensed child care home or home exempt from
licensing;
(3) a licensed group child care home;
(4) other types of child care, including child care
provided by relatives or persons living in the same home
as the child, as determined by the Illinois Department by
rule.
(c-5) Solely for the purposes of coverage under the

Illinois Public Labor Relations Act, child and day care home
providers, including licensed and license exempt,
participating in the Department's child care assistance
program shall be considered to be public employees and the
State of Illinois shall be considered to be their employer as
of January 1, 2006 (the effective date of Public Act 94-320),
but not before. The State shall engage in collective
bargaining with an exclusive representative of child and day
care home providers participating in the child care assistance
program concerning their terms and conditions of employment
that are within the State's control. Nothing in this
subsection shall be understood to limit the right of families
receiving services defined in this Section to select child and
day care home providers or supervise them within the limits of
this Section. The State shall not be considered to be the
employer of child and day care home providers for any purposes
not specifically provided in Public Act 94-320, including, but
not limited to, purposes of vicarious liability in tort and
purposes of statutory retirement or health insurance benefits.
Child and day care home providers shall not be covered by the
State Employees Group Insurance Act of 1971.
In according child and day care home providers and their
selected representative rights under the Illinois Public Labor
Relations Act, the State intends that the State action
exemption to application of federal and State antitrust laws
be fully available to the extent that their activities are

authorized by Public Act 94-320.
(d) The Illinois Department shall establish, by rule, a
co-payment scale that provides for cost sharing by families
that receive child care services, including parents whose only
income is from assistance under this Code. The co-payment
shall be based on family income and family size and may be
based on other factors as appropriate. Co-payments may be
waived for families whose incomes are at or below the federal
poverty level.
(d-5) The Illinois Department, in consultation with its
Child Care and Development Advisory Council, shall develop a
plan to revise the child care assistance program's co-payment
scale. The plan shall be completed no later than February 1,
2008, and shall include:
(1) findings as to the percentage of income that the
average American family spends on child care and the
relative amounts that low-income families and the average
American family spend on other necessities of life;
(2) recommendations for revising the child care
co-payment scale to assure that families receiving child
care services from the Department are paying no more than
they can reasonably afford;
(3) recommendations for revising the child care
co-payment scale to provide at-risk children with complete
access to Preschool for All and Head Start; and
(4) recommendations for changes in child care program

policies that affect the affordability of child care.
(e) (Blank).
(f) The Illinois Department shall, by rule, set rates to
be paid for the various types of child care. Child care may be
provided through one of the following methods:
(1) arranging the child care through eligible
providers by use of purchase of service contracts or
vouchers;
(2) arranging with other agencies and community
volunteer groups for non-reimbursed child care;
(3) (blank); or
(4) adopting such other arrangements as the Department
determines appropriate.
(f-1) Within 30 days after June 4, 2018 (the effective
date of Public Act 100-587), the Department of Human Services
shall establish rates for child care providers that are no
less than the rates in effect on January 1, 2018 increased by
4.26%.
(f-5) (Blank).
(g) Families eligible for assistance under this Section
shall be given the following options:
(1) receiving a child care certificate issued by the
Department or a subcontractor of the Department that may
be used by the parents as payment for child care and
development services only; or
(2) if space is available, enrolling the child with a

child care provider that has a purchase of service
contract with the Department or a subcontractor of the
Department for the provision of child care and development
services. The Department may identify particular priority
populations for whom they may request special
consideration by a provider with purchase of service
contracts, provided that the providers shall be permitted
to maintain a balance of clients in terms of household
incomes and families and children with special needs, as
defined by rule.
(Source: P.A. 101-81, eff. 7-12-19; 101-657, eff. 3-23-21;
102-491, eff. 8-20-21; 102-813, eff. 5-13-22; 102-926, eff.
5-27-22.)
ARTICLE 97.
Section 97-5. The Business Corporation Act of 1983 is
amended by changing Section 15.35 as follows:
(805 ILCS 5/15.35) (from Ch. 32, par. 15.35)
(Text of Section from P.A. 102-16)
Sec. 15.35. Franchise taxes payable by domestic
corporations. For the privilege of exercising its franchises
in this State, each domestic corporation shall pay to the
Secretary of State the following franchise taxes, computed on
the basis, at the rates and for the periods prescribed in this

Act:
(a) An initial franchise tax at the time of filing its
first report of issuance of shares.
(b) An additional franchise tax at the time of filing
(1) a report of the issuance of additional shares, or (2) a
report of an increase in paid-in capital without the
issuance of shares, or (3) an amendment to the articles of
incorporation or a report of cumulative changes in paid-in
capital, whenever any amendment or such report discloses
an increase in its paid-in capital over the amount thereof
last reported in any document, other than an annual
report, interim annual report or final transition annual
report required by this Act to be filed in the office of
the Secretary of State.
(c) An additional franchise tax at the time of filing
a report of paid-in capital following a statutory merger
or consolidation, which discloses that the paid-in capital
of the surviving or new corporation immediately after the
merger or consolidation is greater than the sum of the
paid-in capital of all of the merged or consolidated
corporations as last reported by them in any documents,
other than annual reports, required by this Act to be
filed in the office of the Secretary of State; and in
addition, the surviving or new corporation shall be liable
for a further additional franchise tax on the paid-in
capital of each of the merged or consolidated corporations

as last reported by them in any document, other than an
annual report, required by this Act to be filed with the
Secretary of State from their taxable year end to the next
succeeding anniversary month or, in the case of a
corporation which has established an extended filing
month, the extended filing month of the surviving or new
corporation; however if the taxable year ends within the
2-month period immediately preceding the anniversary month
or, in the case of a corporation which has established an
extended filing month, the extended filing month of the
surviving or new corporation the tax will be computed to
the anniversary month or, in the case of a corporation
which has established an extended filing month, the
extended filing month of the surviving or new corporation
in the next succeeding calendar year.
(d) An annual franchise tax payable each year with the
annual report which the corporation is required by this
Act to file.
On or after January 1, 2020 and prior to January 1, 2021,
the first $30 in liability is exempt from the tax imposed under
this Section. On or after January 1, 2021, and prior to January
1, 2024, the first $1,000 in liability is exempt from the tax
imposed under this Section. On or after January 1, 2024, the
first $5,000 in liability is exempt from the tax imposed under
this Section.
(Source: P.A. 101-9, eff. 6-5-19; 102-16, eff. 6-17-21.)

(Text of Section from P.A. 102-282)
Sec. 15.35. Franchise taxes payable by domestic
corporations. For the privilege of exercising its franchises
in this State, each domestic corporation shall pay to the
Secretary of State the following franchise taxes, computed on
the basis, at the rates and for the periods prescribed in this
Act:
(a) An initial franchise tax at the time of filing its
first report of issuance of shares.
(b) An additional franchise tax at the time of filing
(1) a report of the issuance of additional shares, or (2) a
report of an increase in paid-in capital without the
issuance of shares, or (3) an amendment to the articles of
incorporation or a report of cumulative changes in paid-in
capital, whenever any amendment or such report discloses
an increase in its paid-in capital over the amount thereof
last reported in any document, other than an annual
report, interim annual report or final transition annual
report required by this Act to be filed in the office of
the Secretary of State.
(c) An additional franchise tax at the time of filing
a report of paid-in capital following a statutory merger
or consolidation, which discloses that the paid-in capital
of the surviving or new corporation immediately after the
merger or consolidation is greater than the sum of the

paid-in capital of all of the merged or consolidated
corporations as last reported by them in any documents,
other than annual reports, required by this Act to be
filed in the office of the Secretary of State; and in
addition, the surviving or new corporation shall be liable
for a further additional franchise tax on the paid-in
capital of each of the merged or consolidated corporations
as last reported by them in any document, other than an
annual report, required by this Act to be filed with the
Secretary of State from their taxable year end to the next
succeeding anniversary month or, in the case of a
corporation which has established an extended filing
month, the extended filing month of the surviving or new
corporation; however if the taxable year ends within the
2-month period immediately preceding the anniversary month
or, in the case of a corporation which has established an
extended filing month, the extended filing month of the
surviving or new corporation the tax will be computed to
the anniversary month or, in the case of a corporation
which has established an extended filing month, the
extended filing month of the surviving or new corporation
in the next succeeding calendar year.
(d) An annual franchise tax payable each year with the
annual report which the corporation is required by this
Act to file.
On or after January 1, 2020 and prior to January 1, 2021,

the first $30 in liability is exempt from the tax imposed under
this Section. On or after January 1, 2021 and prior to January
1, 2024 2022, the first $1,000 in liability is exempt from the
tax imposed under this Section. On or after January 1, 2024,
the first $5,000 in liability is exempt from the tax imposed
under this Section. On or after January 1, 2022 and prior to
January 1, 2023, the first $10,000 in liability is exempt from
the tax imposed under this Section. On or after January 1, 2023
and prior to January 1, 2024, the first $100,000 in liability
is exempt from the tax imposed under this Section. The
provisions of this Section shall not require the payment of
any franchise tax that would otherwise have been due and
payable on or after January 1, 2024. There shall be no refunds
or proration of franchise tax for any taxes due and payable on
or after January 1, 2024 on the basis that a portion of the
corporation's taxable year extends beyond January 1, 2024.
Public Act 101-9 shall not affect any right accrued or
established, or any liability or penalty incurred prior to
January 1, 2024.
This Section is repealed on December 31, 2024.
(Source: P.A. 101-9, eff. 6-5-19; 102-282, eff. 1-1-22.)
(Text of Section from P.A. 102-558)
Sec. 15.35. Franchise taxes payable by domestic
corporations. For the privilege of exercising its franchises
in this State, each domestic corporation shall pay to the

Secretary of State the following franchise taxes, computed on
the basis, at the rates and for the periods prescribed in this
Act:
(a) An initial franchise tax at the time of filing its
first report of issuance of shares.
(b) An additional franchise tax at the time of filing
(1) a report of the issuance of additional shares, or (2) a
report of an increase in paid-in capital without the
issuance of shares, or (3) an amendment to the articles of
incorporation or a report of cumulative changes in paid-in
capital, whenever any amendment or such report discloses
an increase in its paid-in capital over the amount thereof
last reported in any document, other than an annual
report, interim annual report or final transition annual
report required by this Act to be filed in the office of
the Secretary of State.
(c) An additional franchise tax at the time of filing
a report of paid-in capital following a statutory merger
or consolidation, which discloses that the paid-in capital
of the surviving or new corporation immediately after the
merger or consolidation is greater than the sum of the
paid-in capital of all of the merged or consolidated
corporations as last reported by them in any documents,
other than annual reports, required by this Act to be
filed in the office of the Secretary of State; and in
addition, the surviving or new corporation shall be liable

for a further additional franchise tax on the paid-in
capital of each of the merged or consolidated corporations
as last reported by them in any document, other than an
annual report, required by this Act to be filed with the
Secretary of State from their taxable year end to the next
succeeding anniversary month or, in the case of a
corporation which has established an extended filing
month, the extended filing month of the surviving or new
corporation; however if the taxable year ends within the
2-month period immediately preceding the anniversary month
or, in the case of a corporation which has established an
extended filing month, the extended filing month of the
surviving or new corporation the tax will be computed to
the anniversary month or, in the case of a corporation
which has established an extended filing month, the
extended filing month of the surviving or new corporation
in the next succeeding calendar year.
(d) An annual franchise tax payable each year with the
annual report which the corporation is required by this
Act to file.
On or after January 1, 2020 and prior to January 1, 2021,
the first $30 in liability is exempt from the tax imposed under
this Section. On or after January 1, 2021 and prior to January
1, 2024 2022, the first $1,000 in liability is exempt from the
tax imposed under this Section. On or after January 1, 2024,
the first $5,000 in liability is exempt from the tax imposed

under this Section. On or after January 1, 2022 and prior to
January 1, 2023, the first $10,000 in liability is exempt from
the tax imposed under this Section. On or after January 1, 2023
and prior to January 1, 2024, the first $100,000 in liability
is exempt from the tax imposed under this Section. The
provisions of this Section shall not require the payment of
any franchise tax that would otherwise have been due and
payable on or after January 1, 2024. There shall be no refunds
or proration of franchise tax for any taxes due and payable on
or after January 1, 2024 on the basis that a portion of the
corporation's taxable year extends beyond January 1, 2024.
Public Act 101-9 shall not affect any right accrued or
established, or any liability or penalty incurred prior to
January 1, 2024.
This Section is repealed on December 31, 2025.
(Source: P.A. 101-9, eff. 6-5-19; 102-558, eff. 8-20-21.)
Article 98.
Section 98-5. The Illinois Vehicle Code is amended by
changing Sections 2-119, 2-123, 3-821, 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.
(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; and
(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
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
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
(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 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
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
this amendatory Act of the 103rd General Assembly 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.)
(625 ILCS 5/2-123) (from Ch. 95 1/2, par. 2-123)
(Text of Section before amendment by P.A. 102-982)
Sec. 2-123. Sale and distribution of information.
(a) Except as otherwise provided in this Section, the
Secretary may make the driver's license, vehicle and title
registration lists, in part or in whole, and any statistical
information derived from these lists available to local
governments, elected state officials, state educational
institutions, and all other governmental units of the State
and Federal Government requesting them for governmental
purposes. The Secretary shall require any such applicant for
services to pay for the costs of furnishing such services and
the use of the equipment involved, and in addition is
empowered to establish prices and charges for the services so

furnished and for the use of the electronic equipment
utilized.
(b) The Secretary is further empowered to and he may, in
his discretion, furnish to any applicant, other than listed in
subsection (a) of this Section, vehicle or driver data on a
computer tape, disk, other electronic format or computer
processable medium, or printout at a fixed fee of $500 $250 for
orders received before October 1, 2003 and $500 for orders
received on or after October 1, 2003, in advance, and require
in addition a further sufficient deposit based upon the
Secretary of State's estimate of the total cost of the
information requested and a charge of $50 $25 for orders
received before October 1, 2003 and $50 for orders received on
or after October 1, 2003, per 1,000 units or part thereof
identified or the actual cost, whichever is greater. The
Secretary is authorized to refund any difference between the
additional deposit and the actual cost of the request. This
service shall not be in lieu of an abstract of a driver's
record nor of a title or registration search. This service may
be limited to entities purchasing a minimum number of records
as required by administrative rule. The information sold
pursuant to this subsection shall be the entire vehicle or
driver data list, or part thereof. The information sold
pursuant to this subsection shall not contain personally
identifying information unless the information is to be used
for one of the purposes identified in subsection (f-5) of this

Section. Commercial purchasers of driver and vehicle record
databases shall enter into a written agreement with the
Secretary of State that includes disclosure of the commercial
use of the information to be purchased.
(b-1) The Secretary is further empowered to and may, in
his or her discretion, furnish vehicle or driver data on a
computer tape, disk, or other electronic format or computer
processible medium, at no fee, to any State or local
governmental agency that uses the information provided by the
Secretary to transmit data back to the Secretary that enables
the Secretary to maintain accurate driving records, including
dispositions of traffic cases. This information may be
provided without fee not more often than once every 6 months.
(c) Secretary of State may issue registration lists. The
Secretary of State may compile a list of all registered
vehicles. Each list of registered vehicles shall be arranged
serially according to the registration numbers assigned to
registered vehicles and may contain in addition the names and
addresses of registered owners and a brief description of each
vehicle including the serial or other identifying number
thereof. Such compilation may be in such form as in the
discretion of the Secretary of State may seem best for the
purposes intended.
(d) The Secretary of State shall furnish no more than 2
current available lists of such registrations to the sheriffs
of all counties and to the chiefs of police of all cities and

villages and towns of 2,000 population and over in this State
at no cost. Additional copies may be purchased by the sheriffs
or chiefs of police at the fee of $500 each or at the cost of
producing the list as determined by the Secretary of State.
Such lists are to be used for governmental purposes only.
(e) (Blank).
(e-1) (Blank).
(f) The Secretary of State shall make a title or
registration search of the records of his office and a written
report on the same for any person, upon written application of
such person, accompanied by a fee of $5 for each registration
or title search. The written application shall set forth the
intended use of the requested information. No fee shall be
charged for a title or registration search, or for the
certification thereof requested by a government agency. The
report of the title or registration search shall not contain
personally identifying information unless the request for a
search was made for one of the purposes identified in
subsection (f-5) of this Section. The report of the title or
registration search shall not contain highly restricted
personal information unless specifically authorized by this
Code.
The Secretary of State shall certify a title or
registration record upon written request. The fee for
certification shall be $5 in addition to the fee required for a
title or registration search. Certification shall be made

under the signature of the Secretary of State and shall be
authenticated by Seal of the Secretary of State.
The Secretary of State may notify the vehicle owner or
registrant of the request for purchase of his title or
registration information as the Secretary deems appropriate.
No information shall be released to the requester until
expiration of a 10-day period. This 10-day period shall not
apply to requests for information made by law enforcement
officials, government agencies, financial institutions,
attorneys, insurers, employers, automobile associated
businesses, persons licensed as a private detective or firms
licensed as a private detective agency under the Private
Detective, Private Alarm, Private Security, Fingerprint
Vendor, and Locksmith Act of 2004, who are employed by or are
acting on behalf of law enforcement officials, government
agencies, financial institutions, attorneys, insurers,
employers, automobile associated businesses, and other
business entities for purposes consistent with the Illinois
Vehicle Code, the vehicle owner or registrant or other
entities as the Secretary may exempt by rule and regulation.
Any misrepresentation made by a requester of title or
vehicle information shall be punishable as a petty offense,
except in the case of persons licensed as a private detective
or firms licensed as a private detective agency which shall be
subject to disciplinary sanctions under Section 40-10 of the
Private Detective, Private Alarm, Private Security,

Fingerprint Vendor, and Locksmith Act of 2004.
(f-5) The Secretary of State shall not disclose or
otherwise make available to any person or entity any
personally identifying information obtained by the Secretary
of State in connection with a driver's license, vehicle, or
title registration record unless the information is disclosed
for one of the following purposes:
(1) For use by any government agency, including any
court or law enforcement agency, in carrying out its
functions, or any private person or entity acting on
behalf of a federal, State, or local agency in carrying
out its functions.
(2) For use in connection with matters of motor
vehicle or driver safety and theft; motor vehicle
emissions; motor vehicle product alterations, recalls, or
advisories; performance monitoring of motor vehicles,
motor vehicle parts, and dealers; and removal of non-owner
records from the original owner records of motor vehicle
manufacturers.
(3) For use in the normal course of business by a
legitimate business or its agents, employees, or
contractors, but only:
(A) to verify the accuracy of personal information
submitted by an individual to the business or its
agents, employees, or contractors; and
(B) if such information as so submitted is not

correct or is no longer correct, to obtain the correct
information, but only for the purposes of preventing
fraud by, pursuing legal remedies against, or
recovering on a debt or security interest against, the
individual.
(4) For use in research activities and for use in
producing statistical reports, if the personally
identifying information is not published, redisclosed, or
used to contact individuals.
(5) For use in connection with any civil, criminal,
administrative, or arbitral proceeding in any federal,
State, or local court or agency or before any
self-regulatory body, including the service of process,
investigation in anticipation of litigation, and the
execution or enforcement of judgments and orders, or
pursuant to an order of a federal, State, or local court.
(6) For use by any insurer or insurance support
organization or by a self-insured entity or its agents,
employees, or contractors in connection with claims
investigation activities, antifraud activities, rating, or
underwriting.
(7) For use in providing notice to the owners of towed
or impounded vehicles.
(8) For use by any person licensed as a private
detective or firm licensed as a private detective agency
under the Private Detective, Private Alarm, Private

Security, Fingerprint Vendor, and Locksmith Act of 2004,
private investigative agency or security service licensed
in Illinois for any purpose permitted under this
subsection.
(9) For use by an employer or its agent or insurer to
obtain or verify information relating to a holder of a
commercial driver's license that is required under chapter
313 of title 49 of the United States Code.
(10) For use in connection with the operation of
private toll transportation facilities.
(11) For use by any requester, if the requester
demonstrates it has obtained the written consent of the
individual to whom the information pertains.
(12) For use by members of the news media, as defined
in Section 1-148.5, for the purpose of newsgathering when
the request relates to the operation of a motor vehicle or
public safety.
(13) For any other use specifically authorized by law,
if that use is related to the operation of a motor vehicle
or public safety.
(f-6) The Secretary of State shall not disclose or
otherwise make available to any person or entity any highly
restricted personal information obtained by the Secretary of
State in connection with a driver's license, vehicle, or title
registration record unless specifically authorized by this
Code.

(g) 1. The Secretary of State may, upon receipt of a
written request and a fee as set forth in Section 6-118,
furnish to the person or agency so requesting a driver's
record or data contained therein. Such document may include a
record of: current driver's license issuance information,
except that the information on judicial driving permits shall
be available only as otherwise provided by this Code;
convictions; orders entered revoking, suspending or cancelling
a driver's license or privilege; and notations of accident
involvement. All other information, unless otherwise permitted
by this Code, shall remain confidential. Information released
pursuant to a request for a driver's record shall not contain
personally identifying information, unless the request for the
driver's record was made for one of the purposes set forth in
subsection (f-5) of this Section. The Secretary of State may,
without fee, allow a parent or guardian of a person under the
age of 18 years, who holds an instruction permit or graduated
driver's license, to view that person's driving record online,
through a computer connection. The parent or guardian's online
access to the driving record will terminate when the
instruction permit or graduated driver's license holder
reaches the age of 18.
2. The Secretary of State shall not disclose or otherwise
make available to any person or entity any highly restricted
personal information obtained by the Secretary of State in
connection with a driver's license, vehicle, or title

registration record unless specifically authorized by this
Code. The Secretary of State may certify an abstract of a
driver's record upon written request therefor. Such
certification shall be made under the signature of the
Secretary of State and shall be authenticated by the Seal of
his office.
3. All requests for driving record information shall be
made in a manner prescribed by the Secretary and shall set
forth the intended use of the requested information.
The Secretary of State may notify the affected driver of
the request for purchase of his driver's record as the
Secretary deems appropriate.
No information shall be released to the requester until
expiration of a 10-day period. This 10-day period shall not
apply to requests for information made by law enforcement
officials, government agencies, financial institutions,
attorneys, insurers, employers, automobile associated
businesses, persons licensed as a private detective or firms
licensed as a private detective agency under the Private
Detective, Private Alarm, Private Security, Fingerprint
Vendor, and Locksmith Act of 2004, who are employed by or are
acting on behalf of law enforcement officials, government
agencies, financial institutions, attorneys, insurers,
employers, automobile associated businesses, and other
business entities for purposes consistent with the Illinois
Vehicle Code, the affected driver or other entities as the

Secretary may exempt by rule and regulation.
Any misrepresentation made by a requester of driver
information shall be punishable as a petty offense, except in
the case of persons licensed as a private detective or firms
licensed as a private detective agency which shall be subject
to disciplinary sanctions under Section 40-10 of the Private
Detective, Private Alarm, Private Security, Fingerprint
Vendor, and Locksmith Act of 2004.
4. The Secretary of State may furnish without fee, upon
the written request of a law enforcement agency, any
information from a driver's record on file with the Secretary
of State when such information is required in the enforcement
of this Code or any other law relating to the operation of
motor vehicles, including records of dispositions; documented
information involving the use of a motor vehicle; whether such
individual has, or previously had, a driver's license; and the
address and personal description as reflected on said driver's
record.
5. Except as otherwise provided in this Section, the
Secretary of State may furnish, without fee, information from
an individual driver's record on file, if a written request
therefor is submitted by any public transit system or
authority, public defender, law enforcement agency, a state or
federal agency, or an Illinois local intergovernmental
association, if the request is for the purpose of a background
check of applicants for employment with the requesting agency,

or for the purpose of an official investigation conducted by
the agency, or to determine a current address for the driver so
public funds can be recovered or paid to the driver, or for any
other purpose set forth in subsection (f-5) of this Section.
The Secretary may also furnish the courts a copy of an
abstract of a driver's record, without fee, subsequent to an
arrest for a violation of Section 11-501 or a similar
provision of a local ordinance. Such abstract may include
records of dispositions; documented information involving the
use of a motor vehicle as contained in the current file;
whether such individual has, or previously had, a driver's
license; and the address and personal description as reflected
on said driver's record.
6. Any certified abstract issued by the Secretary of State
or transmitted electronically by the Secretary of State
pursuant to this Section, to a court or on request of a law
enforcement agency, for the record of a named person as to the
status of the person's driver's license shall be prima facie
evidence of the facts therein stated and if the name appearing
in such abstract is the same as that of a person named in an
information or warrant, such abstract shall be prima facie
evidence that the person named in such information or warrant
is the same person as the person named in such abstract and
shall be admissible for any prosecution under this Code and be
admitted as proof of any prior conviction or proof of records,
notices, or orders recorded on individual driving records

maintained by the Secretary of State.
7. Subject to any restrictions contained in the Juvenile
Court Act of 1987, and upon receipt of a proper request and a
fee as set forth in Section 6-118, the Secretary of State shall
provide a driver's record or data contained therein to the
affected driver, or the affected driver's attorney, upon
verification. Such record shall contain all the information
referred to in paragraph 1 of this subsection (g) plus: any
recorded accident involvement as a driver; information
recorded pursuant to subsection (e) of Section 6-117 and
paragraph (4) of subsection (a) of Section 6-204 of this Code.
All other information, unless otherwise permitted by this
Code, shall remain confidential.
(h) The Secretary shall not disclose social security
numbers or any associated information obtained from the Social
Security Administration except pursuant to a written request
by, or with the prior written consent of, the individual
except: (1) to officers and employees of the Secretary who
have a need to know the social security numbers in performance
of their official duties, (2) to law enforcement officials for
a civil or criminal law enforcement investigation, and if an
officer of the law enforcement agency has made a written
request to the Secretary specifying the law enforcement
investigation for which the social security numbers are being
sought, though the Secretary retains the right to require
additional verification regarding the validity of the request,

(3) to the United States Department of Transportation, or any
other State, pursuant to the administration and enforcement of
the Commercial Motor Vehicle Safety Act of 1986 or
participation in State-to-State verification service, (4)
pursuant to the order of a court of competent jurisdiction,
(5) to the Department of Healthcare and Family Services
(formerly Department of Public Aid) for utilization in the
child support enforcement duties assigned to that Department
under provisions of the Illinois Public Aid Code after the
individual has received advanced meaningful notification of
what redisclosure is sought by the Secretary in accordance
with the federal Privacy Act, (5.5) to the Department of
Healthcare and Family Services and the Department of Human
Services solely for the purpose of verifying Illinois
residency where such residency is an eligibility requirement
for benefits under the Illinois Public Aid Code or any other
health benefit program administered by the Department of
Healthcare and Family Services or the Department of Human
Services, (6) to the Illinois Department of Revenue solely for
use by the Department in the collection of any tax or debt that
the Department of Revenue is authorized or required by law to
collect, provided that the Department shall not disclose the
social security number to any person or entity outside of the
Department, (7) to the Illinois Department of Veterans'
Affairs for the purpose of confirming veteran status, or (8)
the last 4 digits to the Illinois State Board of Elections for

purposes of voter registration and as may be required pursuant
to an agreement for a multi-state voter registration list
maintenance system. If social security information is
disclosed by the Secretary in accordance with this Section, no
liability shall rest with the Office of the Secretary of State
or any of its officers or employees, as the information is
released for official purposes only.
(i) (Blank).
(j) Medical statements or medical reports received in the
Secretary of State's Office shall be confidential. Except as
provided in this Section, no confidential information may be
open to public inspection or the contents disclosed to anyone,
except officers and employees of the Secretary who have a need
to know the information contained in the medical reports and
the Driver License Medical Advisory Board, unless so directed
by an order of a court of competent jurisdiction. If the
Secretary receives a medical report regarding a driver that
does not address a medical condition contained in a previous
medical report, the Secretary may disclose the unaddressed
medical condition to the driver or his or her physician, or
both, solely for the purpose of submission of a medical report
that addresses the condition.
(k) Beginning July 1, 2023, disbursement Disbursement of
fees collected under this Section shall be as follows: (1) of
the $20 $12 fee for a driver's record, $11 $3 shall be paid
into the Secretary of State Special Services Fund, and $6

shall be paid into the General Revenue Fund; (2) 50% of the
amounts collected under subsection (b) shall be paid into the
General Revenue Fund; and (3) all remaining fees shall be
disbursed under subsection (g) of Section 2-119 of this Code.
(l) (Blank).
(m) Notations of accident involvement that may be
disclosed under this Section shall not include notations
relating to damage to a vehicle or other property being
transported by a tow truck. This information shall remain
confidential, provided that nothing in this subsection (m)
shall limit disclosure of any notification of accident
involvement to any law enforcement agency or official.
(n) Requests made by the news media for driver's license,
vehicle, or title registration information may be furnished
without charge or at a reduced charge, as determined by the
Secretary, when the specific purpose for requesting the
documents is deemed to be in the public interest. Waiver or
reduction of the fee is in the public interest if the principal
purpose of the request is to access and disseminate
information regarding the health, safety, and welfare or the
legal rights of the general public and is not for the principal
purpose of gaining a personal or commercial benefit. The
information provided pursuant to this subsection shall not
contain personally identifying information unless the
information is to be used for one of the purposes identified in
subsection (f-5) of this Section.

(o) The redisclosure of personally identifying information
obtained pursuant to this Section is prohibited, except to the
extent necessary to effectuate the purpose for which the
original disclosure of the information was permitted.
(p) The Secretary of State is empowered to adopt rules to
effectuate this Section.
(Source: P.A. 100-590, eff. 6-8-18; 101-81, eff. 7-12-19;
101-326, eff. 8-9-19.)
(Text of Section after amendment by P.A. 102-982)
Sec. 2-123. Sale and distribution of information.
(a) Except as otherwise provided in this Section, the
Secretary may make the driver's license, vehicle and title
registration lists, in part or in whole, and any statistical
information derived from these lists available to local
governments, elected state officials, state educational
institutions, and all other governmental units of the State
and Federal Government requesting them for governmental
purposes. The Secretary shall require any such applicant for
services to pay for the costs of furnishing such services and
the use of the equipment involved, and in addition is
empowered to establish prices and charges for the services so
furnished and for the use of the electronic equipment
utilized.
(b) The Secretary is further empowered to and he may, in
his discretion, furnish to any applicant, other than listed in

subsection (a) of this Section, vehicle or driver data on a
computer tape, disk, other electronic format or computer
processable medium, or printout at a fixed fee of $500 $250 for
orders received before October 1, 2003 and $500 for orders
received on or after October 1, 2003, in advance, and require
in addition a further sufficient deposit based upon the
Secretary of State's estimate of the total cost of the
information requested and a charge of $50 $25 for orders
received before October 1, 2003 and $50 for orders received on
or after October 1, 2003, per 1,000 units or part thereof
identified or the actual cost, whichever is greater. The
Secretary is authorized to refund any difference between the
additional deposit and the actual cost of the request. This
service shall not be in lieu of an abstract of a driver's
record nor of a title or registration search. This service may
be limited to entities purchasing a minimum number of records
as required by administrative rule. The information sold
pursuant to this subsection shall be the entire vehicle or
driver data list, or part thereof. The information sold
pursuant to this subsection shall not contain personally
identifying information unless the information is to be used
for one of the purposes identified in subsection (f-5) of this
Section. Commercial purchasers of driver and vehicle record
databases shall enter into a written agreement with the
Secretary of State that includes disclosure of the commercial
use of the information to be purchased.

(b-1) The Secretary is further empowered to and may, in
his or her discretion, furnish vehicle or driver data on a
computer tape, disk, or other electronic format or computer
processible medium, at no fee, to any State or local
governmental agency that uses the information provided by the
Secretary to transmit data back to the Secretary that enables
the Secretary to maintain accurate driving records, including
dispositions of traffic cases. This information may be
provided without fee not more often than once every 6 months.
(c) Secretary of State may issue registration lists. The
Secretary of State may compile a list of all registered
vehicles. Each list of registered vehicles shall be arranged
serially according to the registration numbers assigned to
registered vehicles and may contain in addition the names and
addresses of registered owners and a brief description of each
vehicle including the serial or other identifying number
thereof. Such compilation may be in such form as in the
discretion of the Secretary of State may seem best for the
purposes intended.
(d) The Secretary of State shall furnish no more than 2
current available lists of such registrations to the sheriffs
of all counties and to the chiefs of police of all cities and
villages and towns of 2,000 population and over in this State
at no cost. Additional copies may be purchased by the sheriffs
or chiefs of police at the fee of $500 each or at the cost of
producing the list as determined by the Secretary of State.

Such lists are to be used for governmental purposes only.
(e) (Blank).
(e-1) (Blank).
(f) The Secretary of State shall make a title or
registration search of the records of his office and a written
report on the same for any person, upon written application of
such person, accompanied by a fee of $5 for each registration
or title search. The written application shall set forth the
intended use of the requested information. No fee shall be
charged for a title or registration search, or for the
certification thereof requested by a government agency. The
report of the title or registration search shall not contain
personally identifying information unless the request for a
search was made for one of the purposes identified in
subsection (f-5) of this Section. The report of the title or
registration search shall not contain highly restricted
personal information unless specifically authorized by this
Code.
The Secretary of State shall certify a title or
registration record upon written request. The fee for
certification shall be $5 in addition to the fee required for a
title or registration search. Certification shall be made
under the signature of the Secretary of State and shall be
authenticated by Seal of the Secretary of State.
The Secretary of State may notify the vehicle owner or
registrant of the request for purchase of his title or

registration information as the Secretary deems appropriate.
No information shall be released to the requester until
expiration of a 10-day period. This 10-day period shall not
apply to requests for information made by law enforcement
officials, government agencies, financial institutions,
attorneys, insurers, employers, automobile associated
businesses, persons licensed as a private detective or firms
licensed as a private detective agency under the Private
Detective, Private Alarm, Private Security, Fingerprint
Vendor, and Locksmith Act of 2004, who are employed by or are
acting on behalf of law enforcement officials, government
agencies, financial institutions, attorneys, insurers,
employers, automobile associated businesses, and other
business entities for purposes consistent with the Illinois
Vehicle Code, the vehicle owner or registrant or other
entities as the Secretary may exempt by rule and regulation.
Any misrepresentation made by a requester of title or
vehicle information shall be punishable as a petty offense,
except in the case of persons licensed as a private detective
or firms licensed as a private detective agency which shall be
subject to disciplinary sanctions under Section 40-10 of the
Private Detective, Private Alarm, Private Security,
Fingerprint Vendor, and Locksmith Act of 2004.
(f-5) The Secretary of State shall not disclose or
otherwise make available to any person or entity any
personally identifying information obtained by the Secretary

of State in connection with a driver's license, vehicle, or
title registration record unless the information is disclosed
for one of the following purposes:
(1) For use by any government agency, including any
court or law enforcement agency, in carrying out its
functions, or any private person or entity acting on
behalf of a federal, State, or local agency in carrying
out its functions.
(2) For use in connection with matters of motor
vehicle or driver safety and theft; motor vehicle
emissions; motor vehicle product alterations, recalls, or
advisories; performance monitoring of motor vehicles,
motor vehicle parts, and dealers; and removal of non-owner
records from the original owner records of motor vehicle
manufacturers.
(3) For use in the normal course of business by a
legitimate business or its agents, employees, or
contractors, but only:
(A) to verify the accuracy of personal information
submitted by an individual to the business or its
agents, employees, or contractors; and
(B) if such information as so submitted is not
correct or is no longer correct, to obtain the correct
information, but only for the purposes of preventing
fraud by, pursuing legal remedies against, or
recovering on a debt or security interest against, the

individual.
(4) For use in research activities and for use in
producing statistical reports, if the personally
identifying information is not published, redisclosed, or
used to contact individuals.
(5) For use in connection with any civil, criminal,
administrative, or arbitral proceeding in any federal,
State, or local court or agency or before any
self-regulatory body, including the service of process,
investigation in anticipation of litigation, and the
execution or enforcement of judgments and orders, or
pursuant to an order of a federal, State, or local court.
(6) For use by any insurer or insurance support
organization or by a self-insured entity or its agents,
employees, or contractors in connection with claims
investigation activities, antifraud activities, rating, or
underwriting.
(7) For use in providing notice to the owners of towed
or impounded vehicles.
(8) For use by any person licensed as a private
detective or firm licensed as a private detective agency
under the Private Detective, Private Alarm, Private
Security, Fingerprint Vendor, and Locksmith Act of 2004,
private investigative agency or security service licensed
in Illinois for any purpose permitted under this
subsection.

(9) For use by an employer or its agent or insurer to
obtain or verify information relating to a holder of a
commercial driver's license that is required under chapter
313 of title 49 of the United States Code.
(10) For use in connection with the operation of
private toll transportation facilities.
(11) For use by any requester, if the requester
demonstrates it has obtained the written consent of the
individual to whom the information pertains.
(12) For use by members of the news media, as defined
in Section 1-148.5, for the purpose of newsgathering when
the request relates to the operation of a motor vehicle or
public safety.
(13) For any other use specifically authorized by law,
if that use is related to the operation of a motor vehicle
or public safety.
(f-6) The Secretary of State shall not disclose or
otherwise make available to any person or entity any highly
restricted personal information obtained by the Secretary of
State in connection with a driver's license, vehicle, or title
registration record unless specifically authorized by this
Code.
(g) 1. The Secretary of State may, upon receipt of a
written request and a fee as set forth in Section 6-118,
furnish to the person or agency so requesting a driver's
record or data contained therein. Such document may include a

record of: current driver's license issuance information,
except that the information on judicial driving permits shall
be available only as otherwise provided by this Code;
convictions; orders entered revoking, suspending or cancelling
a driver's license or privilege; and notations of crash
involvement. All other information, unless otherwise permitted
by this Code, shall remain confidential. Information released
pursuant to a request for a driver's record shall not contain
personally identifying information, unless the request for the
driver's record was made for one of the purposes set forth in
subsection (f-5) of this Section. The Secretary of State may,
without fee, allow a parent or guardian of a person under the
age of 18 years, who holds an instruction permit or graduated
driver's license, to view that person's driving record online,
through a computer connection. The parent or guardian's online
access to the driving record will terminate when the
instruction permit or graduated driver's license holder
reaches the age of 18.
2. The Secretary of State shall not disclose or otherwise
make available to any person or entity any highly restricted
personal information obtained by the Secretary of State in
connection with a driver's license, vehicle, or title
registration record unless specifically authorized by this
Code. The Secretary of State may certify an abstract of a
driver's record upon written request therefor. Such
certification shall be made under the signature of the

Secretary of State and shall be authenticated by the Seal of
his office.
3. All requests for driving record information shall be
made in a manner prescribed by the Secretary and shall set
forth the intended use of the requested information.
The Secretary of State may notify the affected driver of
the request for purchase of his driver's record as the
Secretary deems appropriate.
No information shall be released to the requester until
expiration of a 10-day period. This 10-day period shall not
apply to requests for information made by law enforcement
officials, government agencies, financial institutions,
attorneys, insurers, employers, automobile associated
businesses, persons licensed as a private detective or firms
licensed as a private detective agency under the Private
Detective, Private Alarm, Private Security, Fingerprint
Vendor, and Locksmith Act of 2004, who are employed by or are
acting on behalf of law enforcement officials, government
agencies, financial institutions, attorneys, insurers,
employers, automobile associated businesses, and other
business entities for purposes consistent with the Illinois
Vehicle Code, the affected driver or other entities as the
Secretary may exempt by rule and regulation.
Any misrepresentation made by a requester of driver
information shall be punishable as a petty offense, except in
the case of persons licensed as a private detective or firms

licensed as a private detective agency which shall be subject
to disciplinary sanctions under Section 40-10 of the Private
Detective, Private Alarm, Private Security, Fingerprint
Vendor, and Locksmith Act of 2004.
4. The Secretary of State may furnish without fee, upon
the written request of a law enforcement agency, any
information from a driver's record on file with the Secretary
of State when such information is required in the enforcement
of this Code or any other law relating to the operation of
motor vehicles, including records of dispositions; documented
information involving the use of a motor vehicle; whether such
individual has, or previously had, a driver's license; and the
address and personal description as reflected on said driver's
record.
5. Except as otherwise provided in this Section, the
Secretary of State may furnish, without fee, information from
an individual driver's record on file, if a written request
therefor is submitted by any public transit system or
authority, public defender, law enforcement agency, a state or
federal agency, or an Illinois local intergovernmental
association, if the request is for the purpose of a background
check of applicants for employment with the requesting agency,
or for the purpose of an official investigation conducted by
the agency, or to determine a current address for the driver so
public funds can be recovered or paid to the driver, or for any
other purpose set forth in subsection (f-5) of this Section.

The Secretary may also furnish the courts a copy of an
abstract of a driver's record, without fee, subsequent to an
arrest for a violation of Section 11-501 or a similar
provision of a local ordinance. Such abstract may include
records of dispositions; documented information involving the
use of a motor vehicle as contained in the current file;
whether such individual has, or previously had, a driver's
license; and the address and personal description as reflected
on said driver's record.
6. Any certified abstract issued by the Secretary of State
or transmitted electronically by the Secretary of State
pursuant to this Section, to a court or on request of a law
enforcement agency, for the record of a named person as to the
status of the person's driver's license shall be prima facie
evidence of the facts therein stated and if the name appearing
in such abstract is the same as that of a person named in an
information or warrant, such abstract shall be prima facie
evidence that the person named in such information or warrant
is the same person as the person named in such abstract and
shall be admissible for any prosecution under this Code and be
admitted as proof of any prior conviction or proof of records,
notices, or orders recorded on individual driving records
maintained by the Secretary of State.
7. Subject to any restrictions contained in the Juvenile
Court Act of 1987, and upon receipt of a proper request and a
fee as set forth in Section 6-118, the Secretary of State shall

provide a driver's record or data contained therein to the
affected driver, or the affected driver's attorney, upon
verification. Such record shall contain all the information
referred to in paragraph 1 of this subsection (g) plus: any
recorded crash involvement as a driver; information recorded
pursuant to subsection (e) of Section 6-117 and paragraph (4)
of subsection (a) of Section 6-204 of this Code. All other
information, unless otherwise permitted by this Code, shall
remain confidential.
(h) The Secretary shall not disclose social security
numbers or any associated information obtained from the Social
Security Administration except pursuant to a written request
by, or with the prior written consent of, the individual
except: (1) to officers and employees of the Secretary who
have a need to know the social security numbers in performance
of their official duties, (2) to law enforcement officials for
a civil or criminal law enforcement investigation, and if an
officer of the law enforcement agency has made a written
request to the Secretary specifying the law enforcement
investigation for which the social security numbers are being
sought, though the Secretary retains the right to require
additional verification regarding the validity of the request,
(3) to the United States Department of Transportation, or any
other State, pursuant to the administration and enforcement of
the Commercial Motor Vehicle Safety Act of 1986 or
participation in State-to-State verification service, (4)

pursuant to the order of a court of competent jurisdiction,
(5) to the Department of Healthcare and Family Services
(formerly Department of Public Aid) for utilization in the
child support enforcement duties assigned to that Department
under provisions of the Illinois Public Aid Code after the
individual has received advanced meaningful notification of
what redisclosure is sought by the Secretary in accordance
with the federal Privacy Act, (5.5) to the Department of
Healthcare and Family Services and the Department of Human
Services solely for the purpose of verifying Illinois
residency where such residency is an eligibility requirement
for benefits under the Illinois Public Aid Code or any other
health benefit program administered by the Department of
Healthcare and Family Services or the Department of Human
Services, (6) to the Illinois Department of Revenue solely for
use by the Department in the collection of any tax or debt that
the Department of Revenue is authorized or required by law to
collect, provided that the Department shall not disclose the
social security number to any person or entity outside of the
Department, (7) to the Illinois Department of Veterans'
Affairs for the purpose of confirming veteran status, or (8)
the last 4 digits to the Illinois State Board of Elections for
purposes of voter registration and as may be required pursuant
to an agreement for a multi-state voter registration list
maintenance system. If social security information is
disclosed by the Secretary in accordance with this Section, no

liability shall rest with the Office of the Secretary of State
or any of its officers or employees, as the information is
released for official purposes only.
(i) (Blank).
(j) Medical statements or medical reports received in the
Secretary of State's Office shall be confidential. Except as
provided in this Section, no confidential information may be
open to public inspection or the contents disclosed to anyone,
except officers and employees of the Secretary who have a need
to know the information contained in the medical reports and
the Driver License Medical Advisory Board, unless so directed
by an order of a court of competent jurisdiction. If the
Secretary receives a medical report regarding a driver that
does not address a medical condition contained in a previous
medical report, the Secretary may disclose the unaddressed
medical condition to the driver or his or her physician, or
both, solely for the purpose of submission of a medical report
that addresses the condition.
(k) Beginning July 1, 2023, disbursement Disbursement of
fees collected under this Section shall be as follows: (1) of
the $20 $12 fee for a driver's record, $11 $3 shall be paid
into the Secretary of State Special Services Fund, and $6
shall be paid into the General Revenue Fund; (2) 50% of the
amounts collected under subsection (b) shall be paid into the
General Revenue Fund; and (3) all remaining fees shall be
disbursed under subsection (g) of Section 2-119 of this Code.

(l) (Blank).
(m) Notations of crash involvement that may be disclosed
under this Section shall not include notations relating to
damage to a vehicle or other property being transported by a
tow truck. This information shall remain confidential,
provided that nothing in this subsection (m) shall limit
disclosure of any notification of crash involvement to any law
enforcement agency or official.
(n) Requests made by the news media for driver's license,
vehicle, or title registration information may be furnished
without charge or at a reduced charge, as determined by the
Secretary, when the specific purpose for requesting the
documents is deemed to be in the public interest. Waiver or
reduction of the fee is in the public interest if the principal
purpose of the request is to access and disseminate
information regarding the health, safety, and welfare or the
legal rights of the general public and is not for the principal
purpose of gaining a personal or commercial benefit. The
information provided pursuant to this subsection shall not
contain personally identifying information unless the
information is to be used for one of the purposes identified in
subsection (f-5) of this Section.
(o) The redisclosure of personally identifying information
obtained pursuant to this Section is prohibited, except to the
extent necessary to effectuate the purpose for which the
original disclosure of the information was permitted.

(p) The Secretary of State is empowered to adopt rules to
effectuate this Section.
(Source: P.A. 101-81, eff. 7-12-19; 101-326, eff. 8-9-19;
102-982, eff. 7-1-23.)
(625 ILCS 5/3-821) (from Ch. 95 1/2, par. 3-821)
Sec. 3-821. Miscellaneous registration and title fees.
(a) Except as provided under subsection (h), the fee to be
paid to the Secretary of State for the following certificates,
registrations or evidences of proper registration, or for
corrected or duplicate documents shall be in accordance with
the following schedule:
Certificate of Title, except for an all-terrain
vehicle, off-highway motorcycle, or motor home, mini
motor home or van camper $165 $155
Certificate of Title for a motor home, mini motor
home, or van camper $250
Certificate of Title for an all-terrain vehicle
or off-highway motorcycle $30
Certificate of Title for an all-terrain vehicle
or off-highway motorcycle used for production
agriculture, or accepted by a dealer in trade $13
Certificate of Title for a low-speed vehicle $30
Transfer of Registration or any evidence of
proper registration $25
Duplicate Registration Card for plates or other

evidence of proper registration $3
Duplicate Registration Sticker or Stickers, each $20
Duplicate Certificate of Title $50
Corrected Registration Card or Card for other
evidence of proper registration $3
Corrected Certificate of Title $50
Salvage Certificate $20
Fleet Reciprocity Permit $15
Prorate Decal $1
Prorate Backing Plate $3
Special Corrected Certificate of Title $15
Expedited Title Service (to be charged in
addition to other applicable fees) $30
Dealer Lien Release Certificate of Title $20
A special corrected certificate of title shall be issued
(i) to remove a co-owner's name due to the death of the
co-owner, to transfer title to a spouse if the decedent-spouse
was the sole owner on the title, or due to a divorce; (ii) to
change a co-owner's name due to a marriage; or (iii) due to a
name change under Article XXI of the Code of Civil Procedure.
There shall be no fee paid for a Junking Certificate.
There shall be no fee paid for a certificate of title
issued to a county when the vehicle is forfeited to the county
under Article 36 of the Criminal Code of 2012.

For purposes of this Section, the fee for a corrected
title application that also results in the issuance of a
duplicate title shall be the same as the fee for a duplicate
title.
(a-5) The Secretary of State may revoke a certificate of
title and registration card and issue a corrected certificate
of title and registration card, at no fee to the vehicle owner
or lienholder, if there is proof that the vehicle
identification number is erroneously shown on the original
certificate of title.
(a-10) The Secretary of State may issue, in connection
with the sale of a motor vehicle, a corrected title to a motor
vehicle dealer upon application and submittal of a lien
release letter from the lienholder listed in the files of the
Secretary. In the case of a title issued by another state, the
dealer must submit proof from the state that issued the last
title. The corrected title, which shall be known as a dealer
lien release certificate of title, shall be issued in the name
of the vehicle owner without the named lienholder. If the
motor vehicle is currently titled in a state other than
Illinois, the applicant must submit either (i) a letter from
the current lienholder releasing the lien and stating that the
lienholder has possession of the title; or (ii) a letter from
the current lienholder releasing the lien and a copy of the
records of the department of motor vehicles for the state in
which the vehicle is titled, showing that the vehicle is

titled in the name of the applicant and that no liens are
recorded other than the lien for which a release has been
submitted. The fee for the dealer lien release certificate of
title is $20.
(b) The Secretary may prescribe the maximum service charge
to be imposed upon an applicant for renewal of a registration
by any person authorized by law to receive and remit or
transmit to the Secretary such renewal application and fees
therewith.
(c) If payment is delivered to the Office of the Secretary
of State as payment of any fee or tax under this Code, and such
payment is not honored for any reason, the registrant or other
person tendering the payment remains liable for the payment of
such fee or tax. The Secretary of State may assess a service
charge of $25 in addition to the fee or tax due and owing for
all dishonored payments.
If the total amount then due and owing exceeds the sum of
$100 and has not been paid in full within 60 days from the date
the dishonored payment was first delivered to the Secretary of
State, the Secretary of State shall assess a penalty of 25% of
such amount remaining unpaid.
All amounts payable under this Section shall be computed
to the nearest dollar. Out of each fee collected for
dishonored payments, $5 shall be deposited in the Secretary of
State Special Services Fund.
(d) The minimum fee and tax to be paid by any applicant for

apportionment of a fleet of vehicles under this Code shall be
$15 if the application was filed on or before the date
specified by the Secretary together with fees and taxes due.
If an application and the fees or taxes due are filed after the
date specified by the Secretary, the Secretary may prescribe
the payment of interest at the rate of 1/2 of 1% per month or
fraction thereof after such due date and a minimum of $8.
(e) Trucks, truck tractors, truck tractors with loads, and
motor buses, any one of which having a combined total weight in
excess of 12,000 lbs. shall file an application for a Fleet
Reciprocity Permit issued by the Secretary of State. This
permit shall be in the possession of any driver operating a
vehicle on Illinois highways. Any foreign licensed vehicle of
the second division operating at any time in Illinois without
a Fleet Reciprocity Permit or other proper Illinois
registration, shall subject the operator to the penalties
provided in Section 3-834 of this Code. For the purposes of
this Code, "Fleet Reciprocity Permit" means any second
division motor vehicle with a foreign license and used only in
interstate transportation of goods. The fee for such permit
shall be $15 per fleet which shall include all vehicles of the
fleet being registered.
(f) For purposes of this Section, "all-terrain vehicle or
off-highway motorcycle used for production agriculture" means
any all-terrain vehicle or off-highway motorcycle used in the
raising of or the propagation of livestock, crops for sale for

human consumption, crops for livestock consumption, and
production seed stock grown for the propagation of feed grains
and the husbandry of animals or for the purpose of providing a
food product, including the husbandry of blood stock as a main
source of providing a food product. "All-terrain vehicle or
off-highway motorcycle used in production agriculture" also
means any all-terrain vehicle or off-highway motorcycle used
in animal husbandry, floriculture, aquaculture, horticulture,
and viticulture.
(g) All of the proceeds of the additional fees imposed by
Public Act 96-34 shall be deposited into the Capital Projects
Fund.
(h) The fee for a duplicate registration sticker or
stickers shall be the amount required under subsection (a) or
the vehicle's annual registration fee amount, whichever is
less.
(i) All of the proceeds of (1) the additional fees imposed
by Public Act 101-32, and (2) the $5 additional fee imposed by
this amendatory Act of the 102nd General Assembly for a
certificate of title for a motor vehicle other than an
all-terrain vehicle, off-highway motorcycle, or motor home,
mini motor home, or van camper shall be deposited into the Road
Fund.
(j) Beginning July 1, 2023, the $10 additional fee imposed
by this amendatory Act of the 103rd General Assembly for a
Certificate of Title shall be deposited into the Secretary of

State Special Services Fund.
(Source: P.A. 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
101-636, eff. 6-10-20; 102-353, eff. 1-1-22.)
(625 ILCS 5/6-118)
Sec. 6-118. Fees.
(a) The fees for licenses and permits under this Article
are as follows:
Original driver's license.............................$30
Original or renewal 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
age 81 through age 86.............................. 2
All driver's licenses for persons
age 87 or older.....................................0
Renewal driver's license (except for
applicants ages 18, 19 and 20 or
age 69 and older)..................................30
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
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
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
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 $12.
(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 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
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:
(A) $16 of the $20 fee for an original driver's
instruction permit;
(B) $5 of the $30 fee for an original driver's
license;
(C) $5 of the $30 fee for a 4 year 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
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 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
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
this amendatory Act of the 96th General Assembly shall be
deposited into the Capital Projects Fund.
(e) The additional fees imposed by this amendatory Act of
the 96th General Assembly shall become effective 90 days after
becoming law. The additional fees imposed by 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. 100-590, eff. 6-8-18; 100-803, eff. 1-1-19;
101-81, eff. 7-12-19.)
ARTICLE 99.
Section 99-5. The State Employees Group Insurance Act of
1971 is amended by changing Section 6.11 and adding Sections
6.11B and 6.11C as follows:
(5 ILCS 375/6.11)
(Text of Section before amendment by P.A. 102-768)
Sec. 6.11. Required health benefits; Illinois Insurance
Code requirements. The program of health benefits shall
provide the post-mastectomy care benefits required to be
covered by a policy of accident and health insurance under
Section 356t of the Illinois Insurance Code. The program of
health benefits shall provide the coverage required under

Sections 356g, 356g.5, 356g.5-1, 356m, 356q, 356u, 356w, 356x,
356z.2, 356z.4, 356z.4a, 356z.6, 356z.8, 356z.9, 356z.10,
356z.11, 356z.12, 356z.13, 356z.14, 356z.15, 356z.17, 356z.22,
356z.25, 356z.26, 356z.29, 356z.30a, 356z.32, 356z.33,
356z.36, 356z.40, 356z.41, 356z.45, 356z.46, 356z.47, 356z.51,
356z.53, 356z.54, 356z.56, 356z.57, 356z.59, and 356z.60 of
the Illinois Insurance Code. The program of health benefits
must comply with Sections 155.22a, 155.37, 355b, 356z.19,
370c, and 370c.1 and Article XXXIIB of the Illinois Insurance
Code. The program of health benefits shall provide the
coverage required under Section 356m of the Illinois Insurance
Code and, for the employees of the State Employee Group
Insurance Program only, the coverage as also provided in
Section 6.11B of this Act. The Department of Insurance shall
enforce the requirements of this Section with respect to
Sections 370c and 370c.1 of the Illinois Insurance Code; all
other requirements of this Section shall be enforced by the
Department of Central Management Services.
Rulemaking authority to implement Public Act 95-1045, if
any, is conditioned on the rules being adopted in accordance
with all provisions of the Illinois Administrative Procedure
Act and all rules and procedures of the Joint Committee on
Administrative Rules; any purported rule not so adopted, for
whatever reason, is unauthorized.
(Source: P.A. 101-13, eff. 6-12-19; 101-281, eff. 1-1-20;
101-393, eff. 1-1-20; 101-452, eff. 1-1-20; 101-461, eff.

1-1-20; 101-625, eff. 1-1-21; 102-30, eff. 1-1-22; 102-103,
eff. 1-1-22; 102-203, eff. 1-1-22; 102-306, eff. 1-1-22;
102-642, eff. 1-1-22; 102-665, eff. 10-8-21; 102-731, eff.
1-1-23; 102-804, eff. 1-1-23; 102-813, eff. 5-13-22; 102-816,
eff. 1-1-23; 102-860, eff. 1-1-23; 102-1093, eff. 1-1-23;
revised 12-13-22.)
(Text of Section after amendment by P.A. 102-768)
Sec. 6.11. Required health benefits; Illinois Insurance
Code requirements. The program of health benefits shall
provide the post-mastectomy care benefits required to be
covered by a policy of accident and health insurance under
Section 356t of the Illinois Insurance Code. The program of
health benefits shall provide the coverage required under
Sections 356g, 356g.5, 356g.5-1, 356m, 356q, 356u, 356w, 356x,
356z.2, 356z.4, 356z.4a, 356z.6, 356z.8, 356z.9, 356z.10,
356z.11, 356z.12, 356z.13, 356z.14, 356z.15, 356z.17, 356z.22,
356z.25, 356z.26, 356z.29, 356z.30a, 356z.32, 356z.33,
356z.36, 356z.40, 356z.41, 356z.45, 356z.46, 356z.47, 356z.51,
356z.53, 356z.54, 356z.55, 356z.56, 356z.57, 356z.59, and
356z.60 of the Illinois Insurance Code. The program of health
benefits must comply with Sections 155.22a, 155.37, 355b,
356z.19, 370c, and 370c.1 and Article XXXIIB of the Illinois
Insurance Code. The program of health benefits shall provide
the coverage required under Section 356m of the Illinois
Insurance Code and, for the employees of the State Employee

Group Insurance Program only, the coverage as also provided in
Section 6.11B of this Act. The Department of Insurance shall
enforce the requirements of this Section with respect to
Sections 370c and 370c.1 of the Illinois Insurance Code; all
other requirements of this Section shall be enforced by the
Department of Central Management Services.
Rulemaking authority to implement Public Act 95-1045, if
any, is conditioned on the rules being adopted in accordance
with all provisions of the Illinois Administrative Procedure
Act and all rules and procedures of the Joint Committee on
Administrative Rules; any purported rule not so adopted, for
whatever reason, is unauthorized.
(Source: P.A. 101-13, eff. 6-12-19; 101-281, eff. 1-1-20;
101-393, eff. 1-1-20; 101-452, eff. 1-1-20; 101-461, eff.
1-1-20; 101-625, eff. 1-1-21; 102-30, eff. 1-1-22; 102-103,
eff. 1-1-22; 102-203, eff. 1-1-22; 102-306, eff. 1-1-22;
102-642, eff. 1-1-22; 102-665, eff. 10-8-21; 102-731, eff.
1-1-23; 102-768, eff. 1-1-24; 102-804, eff. 1-1-23; 102-813,
eff. 5-13-22; 102-816, eff. 1-1-23; 102-860, eff. 1-1-23;
102-1093, eff. 1-1-23; 102-1117, eff. 1-13-23.)
(5 ILCS 375/6.11B new)
Sec. 6.11B. Infertility coverage.
(a) Beginning on January 1, 2024, the State Employees
Group Insurance Program shall provide coverage for the
diagnosis and treatment of infertility, including, but not

limited to, in vitro fertilization, uterine embryo lavage,
embryo transfer, artificial insemination, gamete
intrafallopian tube transfer, zygote intrafallopian tube
transfer, and low tubal ovum transfer. The coverage required
shall include procedures necessary to screen or diagnose a
fertilized egg before implantation, including, but not limited
to, preimplantation genetic diagnosis, preimplantation genetic
screening, and prenatal genetic diagnosis.
(b) Beginning on January 1, 2024, coverage under this
Section for procedures for in vitro fertilization, gamete
intrafallopian tube transfer, or zygote intrafallopian tube
transfer shall be required only if the procedures:
(1) are considered medically appropriate based on
clinical guidelines or standards developed by the American
Society for Reproductive Medicine, the American College of
Obstetricians and Gynecologists, or the Society for
Assisted Reproductive Technology; and
(2) are performed at medical facilities or clinics
that conform to the American College of Obstetricians and
Gynecologists guidelines for in vitro fertilization or the
American Society for Reproductive Medicine minimum
standards for practices offering assisted reproductive
technologies.
(c) As used in this Section, "infertility" means a
disease, condition, or status characterized by:
(1) a failure to establish a pregnancy or to carry a

pregnancy to live birth after 12 months of regular,
unprotected sexual intercourse if the woman is 35 years of
age or younger, or after 6 months of regular, unprotected
sexual intercourse if the woman is over 35 years of age;
conceiving but having a miscarriage does not restart the
12-month or 6-month term for determining infertility;
(2) a person's inability to reproduce either as a
single individual or with a partner without medical
intervention; or
(3) a licensed physician's findings based on a
patient's medical, sexual, and reproductive history, age,
physical findings, or diagnostic testing.
(d) The State Employees Group Insurance Program may not
impose any exclusions, limitations, or other restrictions on
coverage of fertility medications that are different from
those imposed on any other prescription medications, nor may
it impose any exclusions, limitations, or other restrictions
on coverage of any fertility services based on a covered
individual's participation in fertility services provided by
or to a third party, nor may it impose deductibles,
copayments, coinsurance, benefit maximums, waiting periods, or
any other limitations on coverage for the diagnosis of
infertility, treatment for infertility, and standard fertility
preservation services, except as provided in this Section,
that are different from those imposed upon benefits for
services not related to infertility.

(5 ILCS 375/6.11C new)
Sec. 6.11C. Coverage for injectable medicines to improve
glucose or weight loss. Beginning on January 1, 2024, the
State Employees Group Insurance Program shall provide coverage
for all types of injectable medicines prescribed on-label or
off-label to improve glucose or weight loss for use by adults
diagnosed or previously diagnosed with prediabetes,
gestational diabetes, or obesity. To continue to qualify for
coverage under this Section, covered members must participate
in a lifestyle management plan administered by their health
plan. This Section does not apply to individuals covered by a
Medicare Advantage Prescription Drug Plan.
ARTICLE 100.
Section 100-5. The Counties Code is amended by changing
Section 3-4014 as follows:
(55 ILCS 5/3-4014)
Sec. 3-4014. Public Defender Fund defender grant program.
(a) (Blank). Subject to appropriation, the Administrative
Office of the Illinois Courts shall establish a grant program
for counties with a population of 3,000,000 or less for the
purpose of training and hiring attorneys on contract to assist
the county public defender in pretrial detention hearings. The

Administrative Office of the Illinois Courts may establish, by
rule, administrative procedures for the grant program,
including application procedures and requirements concerning
grant agreements, certifications, payment methodologies, and
other accountability measures that may be imposed upon
participants in the program. Emergency rules may be adopted to
implement the program in accordance with Section 5-45 of the
Illinois Administrative Procedure Act.
(b) The Public Defender Fund is created as a special fund
in the State treasury. All money in the Public Defender Fund
shall be used, subject to appropriation, by the Illinois
Supreme Court to provide funding to counties with a population
of 3,000,000 or less for public defenders and public defender
services pursuant to this Section 3-4014.
(Source: P.A. 102-1104, eff. 12-6-22.)
ARTICLE 105.
Section 105-5. The School Code is amended by changing
Section 2-3.192 as follows:
(105 ILCS 5/2-3.192)
(Section scheduled to be repealed on July 1, 2023)
Sec. 2-3.192. Significant loss grant program. Subject to
specific State appropriation, the State Board shall make
Significant Loss Grants available to school districts that

meet all of the following requirements:
(1) The district has been affected by a recent
substantial loss of contributions from a single taxpayer
that resulted in either a significant loss of the overall
district Equalized Assessed Value or a significant loss in
property tax revenue from January 1, 2018 through the
effective date of this amendatory Act of the 103rd 102nd
General Assembly.
(2) The district's total equalized assessed value is
significantly derived from a single taxpayer.
(3) The district's administrative office is located in
a county with less than 30,000 inhabitants.
(4) The district has a total student enrollment of
less than 500 students as published on the most recent
Illinois School Report Card.
(5) The district has a low income concentration of at
least 45% as published on the most recent Illinois School
Report Card.
The Professional Review Panel shall make recommendations
to the State Board regarding grant eligibility and
allocations. The State Board shall determine grant eligibility
and allocations. This Section is repealed on July 1, 2024
2023.
(Source: P.A. 102-699, eff. 4-19-22.)
ARTICLE 110.

Section 110-5. The Illinois Gambling Act is amended by
changing Section 13 as follows:
(230 ILCS 10/13) (from Ch. 120, par. 2413)
Sec. 13. Wagering tax; rate; distribution.
(a) Until January 1, 1998, a tax is imposed on the adjusted
gross receipts received from gambling games authorized under
this Act at the rate of 20%.
(a-1) From January 1, 1998 until July 1, 2002, a privilege
tax is imposed on persons engaged in the business of
conducting riverboat gambling operations, based on the
adjusted gross receipts received by a licensed owner from
gambling games authorized under this Act at the following
rates:
15% of annual adjusted gross receipts up to and
including $25,000,000;
20% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $50,000,000;
25% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000;
30% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000;
35% of annual adjusted gross receipts in excess of
$100,000,000.
(a-2) From July 1, 2002 until July 1, 2003, a privilege tax

is imposed on persons engaged in the business of conducting
riverboat gambling operations, other than licensed managers
conducting riverboat gambling operations on behalf of the
State, based on the adjusted gross receipts received by a
licensed owner from gambling games authorized under this Act
at the following rates:
15% of annual adjusted gross receipts up to and
including $25,000,000;
22.5% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $50,000,000;
27.5% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000;
32.5% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000;
37.5% of annual adjusted gross receipts in excess of
$100,000,000 but not exceeding $150,000,000;
45% of annual adjusted gross receipts in excess of
$150,000,000 but not exceeding $200,000,000;
50% of annual adjusted gross receipts in excess of
$200,000,000.
(a-3) Beginning July 1, 2003, a privilege tax is imposed
on persons engaged in the business of conducting riverboat
gambling operations, other than licensed managers conducting
riverboat gambling operations on behalf of the State, based on
the adjusted gross receipts received by a licensed owner from
gambling games authorized under this Act at the following

rates:
15% of annual adjusted gross receipts up to and
including $25,000,000;
27.5% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $37,500,000;
32.5% of annual adjusted gross receipts in excess of
$37,500,000 but not exceeding $50,000,000;
37.5% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000;
45% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000;
50% of annual adjusted gross receipts in excess of
$100,000,000 but not exceeding $250,000,000;
70% of annual adjusted gross receipts in excess of
$250,000,000.
An amount equal to the amount of wagering taxes collected
under this subsection (a-3) that are in addition to the amount
of wagering taxes that would have been collected if the
wagering tax rates under subsection (a-2) were in effect shall
be paid into the Common School Fund.
The privilege tax imposed under this subsection (a-3)
shall no longer be imposed beginning on the earlier of (i) July
1, 2005; (ii) the first date after June 20, 2003 that riverboat
gambling operations are conducted pursuant to a dormant
license; or (iii) the first day that riverboat gambling
operations are conducted under the authority of an owners

license that is in addition to the 10 owners licenses
initially authorized under this Act. For the purposes of this
subsection (a-3), the term "dormant license" means an owners
license that is authorized by this Act under which no
riverboat gambling operations are being conducted on June 20,
2003.
(a-4) Beginning on the first day on which the tax imposed
under subsection (a-3) is no longer imposed and ending upon
the imposition of the privilege tax under subsection (a-5) of
this Section, a privilege tax is imposed on persons engaged in
the business of conducting gambling operations, other than
licensed managers conducting riverboat gambling operations on
behalf of the State, based on the adjusted gross receipts
received by a licensed owner from gambling games authorized
under this Act at the following rates:
15% of annual adjusted gross receipts up to and
including $25,000,000;
22.5% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $50,000,000;
27.5% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000;
32.5% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000;
37.5% of annual adjusted gross receipts in excess of
$100,000,000 but not exceeding $150,000,000;
45% of annual adjusted gross receipts in excess of

$150,000,000 but not exceeding $200,000,000;
50% of annual adjusted gross receipts in excess of
$200,000,000.
For the imposition of the privilege tax in this subsection
(a-4), amounts paid pursuant to item (1) of subsection (b) of
Section 56 of the Illinois Horse Racing Act of 1975 shall not
be included in the determination of adjusted gross receipts.
(a-5)(1) Beginning on July 1, 2020, a privilege tax is
imposed on persons engaged in the business of conducting
gambling operations, other than the owners licensee under
paragraph (1) of subsection (e-5) of Section 7 and licensed
managers conducting riverboat gambling operations on behalf of
the State, based on the adjusted gross receipts received by
such licensee from the gambling games authorized under this
Act. The privilege tax for all gambling games other than table
games, including, but not limited to, slot machines, video
game of chance gambling, and electronic gambling games shall
be at the following rates:
15% of annual adjusted gross receipts up to and
including $25,000,000;
22.5% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $50,000,000;
27.5% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000;
32.5% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000;

37.5% of annual adjusted gross receipts in excess of
$100,000,000 but not exceeding $150,000,000;
45% of annual adjusted gross receipts in excess of
$150,000,000 but not exceeding $200,000,000;
50% of annual adjusted gross receipts in excess of
$200,000,000.
The privilege tax for table games shall be at the
following rates:
15% of annual adjusted gross receipts up to and
including $25,000,000;
20% of annual adjusted gross receipts in excess of
$25,000,000.
For the imposition of the privilege tax in this subsection
(a-5), amounts paid pursuant to item (1) of subsection (b) of
Section 56 of the Illinois Horse Racing Act of 1975 shall not
be included in the determination of adjusted gross receipts.
(2) Beginning on the first day that an owners licensee
under paragraph (1) of subsection (e-5) of Section 7 conducts
gambling operations, either in a temporary facility or a
permanent facility, a privilege tax is imposed on persons
engaged in the business of conducting gambling operations
under paragraph (1) of subsection (e-5) of Section 7, other
than licensed managers conducting riverboat gambling
operations on behalf of the State, based on the adjusted gross
receipts received by such licensee from the gambling games
authorized under this Act. The privilege tax for all gambling

games other than table games, including, but not limited to,
slot machines, video game of chance gambling, and electronic
gambling games shall be at the following rates:
12% of annual adjusted gross receipts up to and
including $25,000,000 to the State and 10.5% of annual
adjusted gross receipts up to and including $25,000,000 to
the City of Chicago;
16% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $50,000,000 to the State and
14% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $50,000,000 to the City of
Chicago;
20.1% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000 to the State and
17.4% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000 to the City of
Chicago;
21.4% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000 to the State
and 18.6% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000 to the City of
Chicago;
22.7% of annual adjusted gross receipts in excess of
$100,000,000 but not exceeding $150,000,000 to the State
and 19.8% of annual adjusted gross receipts in excess of
$100,000,000 but not exceeding $150,000,000 to the City of

Chicago;
24.1% of annual adjusted gross receipts in excess of
$150,000,000 but not exceeding $225,000,000 to the State
and 20.9% of annual adjusted gross receipts in excess of
$150,000,000 but not exceeding $225,000,000 to the City of
Chicago;
26.8% of annual adjusted gross receipts in excess of
$225,000,000 but not exceeding $1,000,000,000 to the State
and 23.2% of annual adjusted gross receipts in excess of
$225,000,000 but not exceeding $1,000,000,000 to the City
of Chicago;
40% of annual adjusted gross receipts in excess of
$1,000,000,000 to the State and 34.7% of annual gross
receipts in excess of $1,000,000,000 to the City of
Chicago.
The privilege tax for table games shall be at the
following rates:
8.1% of annual adjusted gross receipts up to and
including $25,000,000 to the State and 6.9% of annual
adjusted gross receipts up to and including $25,000,000 to
the City of Chicago;
10.7% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $75,000,000 to the State and
9.3% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $75,000,000 to the City of
Chicago;

11.2% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $175,000,000 to the State
and 9.8% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $175,000,000 to the City of
Chicago;
13.5% of annual adjusted gross receipts in excess of
$175,000,000 but not exceeding $225,000,000 to the State
and 11.5% of annual adjusted gross receipts in excess of
$175,000,000 but not exceeding $225,000,000 to the City of
Chicago;
15.1% of annual adjusted gross receipts in excess of
$225,000,000 but not exceeding $275,000,000 to the State
and 12.9% of annual adjusted gross receipts in excess of
$225,000,000 but not exceeding $275,000,000 to the City of
Chicago;
16.2% of annual adjusted gross receipts in excess of
$275,000,000 but not exceeding $375,000,000 to the State
and 13.8% of annual adjusted gross receipts in excess of
$275,000,000 but not exceeding $375,000,000 to the City of
Chicago;
18.9% of annual adjusted gross receipts in excess of
$375,000,000 to the State and 16.1% of annual gross
receipts in excess of $375,000,000 to the City of Chicago.
For the imposition of the privilege tax in this subsection
(a-5), amounts paid pursuant to item (1) of subsection (b) of
Section 56 of the Illinois Horse Racing Act of 1975 shall not

be included in the determination of adjusted gross receipts.
(3) Notwithstanding the provisions of this subsection
(a-5), for the first 10 years that the privilege tax is imposed
under this subsection (a-5) or until the year preceding the
calendar year in which paragraph (4) becomes operative,
whichever occurs first, the privilege tax shall be imposed on
the modified annual adjusted gross receipts of a riverboat or
casino conducting gambling operations in the City of East St.
Louis, unless:
(1) the riverboat or casino fails to employ at least
450 people, except no minimum employment shall be required
during 2020 and 2021 or during periods that the riverboat
or casino is closed on orders of State officials for
public health emergencies or other emergencies not caused
by the riverboat or casino;
(2) the riverboat or casino fails to maintain
operations in a manner consistent with this Act or is not a
viable riverboat or casino subject to the approval of the
Board; or
(3) the owners licensee is not an entity in which
employees participate in an employee stock ownership plan
or in which the owners licensee sponsors a 401(k)
retirement plan and makes a matching employer contribution
equal to at least one-quarter of the first 12% or one-half
of the first 6% of each participating employee's
contribution, not to exceed any limitations under federal

laws and regulations.
(4) Notwithstanding the provisions of this subsection
(a-5), for 10 calendar years beginning in the year that
gambling operations commence either in a temporary or
permanent facility at an organization gaming facility located
in the City of Collinsville if the facility commences
operations within 3 years of the effective date of the changes
made to this Section by this amendatory Act of the 103rd
General Assembly, the privilege tax imposed under this
subsection (a-5) on a riverboat or casino conducting gambling
operations in the City of East St. Louis shall be reduced, if
applicable, by an amount equal to the difference in adjusted
gross receipts for the 2022 calendar year less the current
year's adjusted gross receipts, unless:
(A) the riverboat or casino fails to employ at least
350 people, except that no minimum employment shall be
required during periods that the riverboat or casino is
closed on orders of State officials for public health
emergencies or other emergencies not caused by the
riverboat or casino;
(B) the riverboat or casino fails to maintain
operations in a manner consistent with this Act or is not a
viable riverboat or casino subject to the approval of the
Board; or
(C) the riverboat or casino fails to submit audited
financial statements to the Board prepared by an

accounting firm that has been preapproved by the Board and
such statements were prepared in accordance with the
provisions of the Financial Accounting Standards Board
Accounting Standards Codification under nongovernmental
accounting principles generally accepted in the United
States.
As used in this subsection (a-5), "modified annual
adjusted gross receipts" means:
(A) for calendar year 2020, the annual adjusted gross
receipts for the current year minus the difference between
an amount equal to the average annual adjusted gross
receipts from a riverboat or casino conducting gambling
operations in the City of East St. Louis for 2014, 2015,
2016, 2017, and 2018 and the annual adjusted gross
receipts for 2018;
(B) for calendar year 2021, the annual adjusted gross
receipts for the current year minus the difference between
an amount equal to the average annual adjusted gross
receipts from a riverboat or casino conducting gambling
operations in the City of East St. Louis for 2014, 2015,
2016, 2017, and 2018 and the annual adjusted gross
receipts for 2019; and
(C) for calendar years 2022 through 2029, the annual
adjusted gross receipts for the current year minus the
difference between an amount equal to the average annual
adjusted gross receipts from a riverboat or casino

conducting gambling operations in the City of East St.
Louis for 3 years preceding the current year and the
annual adjusted gross receipts for the immediately
preceding year.
(a-6) From June 28, 2019 (the effective date of Public Act
101-31) until June 30, 2023, an owners licensee that conducted
gambling operations prior to January 1, 2011 shall receive a
dollar-for-dollar credit against the tax imposed under this
Section for any renovation or construction costs paid by the
owners licensee, but in no event shall the credit exceed
$2,000,000.
Additionally, from June 28, 2019 (the effective date of
Public Act 101-31) until December 31, 2024, an owners licensee
that (i) is located within 15 miles of the Missouri border, and
(ii) has at least 3 riverboats, casinos, or their equivalent
within a 45-mile radius, may be authorized to relocate to a new
location with the approval of both the unit of local
government designated as the home dock and the Board, so long
as the new location is within the same unit of local government
and no more than 3 miles away from its original location. Such
owners licensee shall receive a credit against the tax imposed
under this Section equal to 8% of the total project costs, as
approved by the Board, for any renovation or construction
costs paid by the owners licensee for the construction of the
new facility, provided that the new facility is operational by
July 1, 2024. In determining whether or not to approve a

relocation, the Board must consider the extent to which the
relocation will diminish the gaming revenues received by other
Illinois gaming facilities.
(a-7) Beginning in the initial adjustment year and through
the final adjustment year, if the total obligation imposed
pursuant to either subsection (a-5) or (a-6) will result in an
owners licensee receiving less after-tax adjusted gross
receipts than it received in calendar year 2018, then the
total amount of privilege taxes that the owners licensee is
required to pay for that calendar year shall be reduced to the
extent necessary so that the after-tax adjusted gross receipts
in that calendar year equals the after-tax adjusted gross
receipts in calendar year 2018, but the privilege tax
reduction shall not exceed the annual adjustment cap. If
pursuant to this subsection (a-7), the total obligation
imposed pursuant to either subsection (a-5) or (a-6) shall be
reduced, then the owners licensee shall not receive a refund
from the State at the end of the subject calendar year but
instead shall be able to apply that amount as a credit against
any payments it owes to the State in the following calendar
year to satisfy its total obligation under either subsection
(a-5) or (a-6). The credit for the final adjustment year shall
occur in the calendar year following the final adjustment
year.
If an owners licensee that conducted gambling operations
prior to January 1, 2019 expands its riverboat or casino,

including, but not limited to, with respect to its gaming
floor, additional non-gaming amenities such as restaurants,
bars, and hotels and other additional facilities, and incurs
construction and other costs related to such expansion from
June 28, 2019 (the effective date of Public Act 101-31) until
June 28, 2024 (the 5th anniversary of the effective date of
Public Act 101-31), then for each $15,000,000 spent for any
such construction or other costs related to expansion paid by
the owners licensee, the final adjustment year shall be
extended by one year and the annual adjustment cap shall
increase by 0.2% of adjusted gross receipts during each
calendar year until and including the final adjustment year.
No further modifications to the final adjustment year or
annual adjustment cap shall be made after $75,000,000 is
incurred in construction or other costs related to expansion
so that the final adjustment year shall not extend beyond the
9th calendar year after the initial adjustment year, not
including the initial adjustment year, and the annual
adjustment cap shall not exceed 4% of adjusted gross receipts
in a particular calendar year. Construction and other costs
related to expansion shall include all project related costs,
including, but not limited to, all hard and soft costs,
financing costs, on or off-site ground, road or utility work,
cost of gaming equipment and all other personal property,
initial fees assessed for each incremental gaming position,
and the cost of incremental land acquired for such expansion.

Soft costs shall include, but not be limited to, legal fees,
architect, engineering and design costs, other consultant
costs, insurance cost, permitting costs, and pre-opening costs
related to the expansion, including, but not limited to, any
of the following: marketing, real estate taxes, personnel,
training, travel and out-of-pocket expenses, supply,
inventory, and other costs, and any other project related soft
costs.
To be eligible for the tax credits in subsection (a-6),
all construction contracts shall include a requirement that
the contractor enter into a project labor agreement with the
building and construction trades council with geographic
jurisdiction of the location of the proposed gaming facility.
Notwithstanding any other provision of this subsection
(a-7), this subsection (a-7) does not apply to an owners
licensee unless such owners licensee spends at least
$15,000,000 on construction and other costs related to its
expansion, excluding the initial fees assessed for each
incremental gaming position.
This subsection (a-7) does not apply to owners licensees
authorized pursuant to subsection (e-5) of Section 7 of this
Act.
For purposes of this subsection (a-7):
"Building and construction trades council" means any
organization representing multiple construction entities that
are monitoring or attentive to compliance with public or

workers' safety laws, wage and hour requirements, or other
statutory requirements or that are making or maintaining
collective bargaining agreements.
"Initial adjustment year" means the year commencing on
January 1 of the calendar year immediately following the
earlier of the following:
(1) the commencement of gambling operations, either in
a temporary or permanent facility, with respect to the
owners license authorized under paragraph (1) of
subsection (e-5) of Section 7 of this Act; or
(2) June 28, 2021 (24 months after the effective date
of Public Act 101-31);
provided the initial adjustment year shall not commence
earlier than June 28, 2020 (12 months after the effective date
of Public Act 101-31).
"Final adjustment year" means the 2nd calendar year after
the initial adjustment year, not including the initial
adjustment year, and as may be extended further as described
in this subsection (a-7).
"Annual adjustment cap" means 3% of adjusted gross
receipts in a particular calendar year, and as may be
increased further as otherwise described in this subsection
(a-7).
(a-8) Riverboat gambling operations conducted by a
licensed manager on behalf of the State are not subject to the
tax imposed under this Section.

(a-9) Beginning on January 1, 2020, the calculation of
gross receipts or adjusted gross receipts, for the purposes of
this Section, for a riverboat, a casino, or an organization
gaming facility shall not include the dollar amount of
non-cashable vouchers, coupons, and electronic promotions
redeemed by wagerers upon the riverboat, in the casino, or in
the organization gaming facility up to and including an amount
not to exceed 20% of a riverboat's, a casino's, or an
organization gaming facility's adjusted gross receipts.
The Illinois Gaming Board shall submit to the General
Assembly a comprehensive report no later than March 31, 2023
detailing, at a minimum, the effect of removing non-cashable
vouchers, coupons, and electronic promotions from this
calculation on net gaming revenues to the State in calendar
years 2020 through 2022, the increase or reduction in wagerers
as a result of removing non-cashable vouchers, coupons, and
electronic promotions from this calculation, the effect of the
tax rates in subsection (a-5) on net gaming revenues to this
State, and proposed modifications to the calculation.
(a-10) The taxes imposed by this Section shall be paid by
the licensed owner or the organization gaming licensee to the
Board not later than 5:00 o'clock p.m. of the day after the day
when the wagers were made.
(a-15) If the privilege tax imposed under subsection (a-3)
is no longer imposed pursuant to item (i) of the last paragraph
of subsection (a-3), then by June 15 of each year, each owners

licensee, other than an owners licensee that admitted
1,000,000 persons or fewer in calendar year 2004, must, in
addition to the payment of all amounts otherwise due under
this Section, pay to the Board a reconciliation payment in the
amount, if any, by which the licensed owner's base amount
exceeds the amount of net privilege tax paid by the licensed
owner to the Board in the then current State fiscal year. A
licensed owner's net privilege tax obligation due for the
balance of the State fiscal year shall be reduced up to the
total of the amount paid by the licensed owner in its June 15
reconciliation payment. The obligation imposed by this
subsection (a-15) is binding on any person, firm, corporation,
or other entity that acquires an ownership interest in any
such owners license. The obligation imposed under this
subsection (a-15) terminates on the earliest of: (i) July 1,
2007, (ii) the first day after August 23, 2005 (the effective
date of Public Act 94-673) that riverboat gambling operations
are conducted pursuant to a dormant license, (iii) the first
day that riverboat gambling operations are conducted under the
authority of an owners license that is in addition to the 10
owners licenses initially authorized under this Act, or (iv)
the first day that a licensee under the Illinois Horse Racing
Act of 1975 conducts gaming operations with slot machines or
other electronic gaming devices. The Board must reduce the
obligation imposed under this subsection (a-15) by an amount
the Board deems reasonable for any of the following reasons:

(A) an act or acts of God, (B) an act of bioterrorism or
terrorism or a bioterrorism or terrorism threat that was
investigated by a law enforcement agency, or (C) a condition
beyond the control of the owners licensee that does not result
from any act or omission by the owners licensee or any of its
agents and that poses a hazardous threat to the health and
safety of patrons. If an owners licensee pays an amount in
excess of its liability under this Section, the Board shall
apply the overpayment to future payments required under this
Section.
For purposes of this subsection (a-15):
"Act of God" means an incident caused by the operation of
an extraordinary force that cannot be foreseen, that cannot be
avoided by the exercise of due care, and for which no person
can be held liable.
"Base amount" means the following:
For a riverboat in Alton, $31,000,000.
For a riverboat in East Peoria, $43,000,000.
For the Empress riverboat in Joliet, $86,000,000.
For a riverboat in Metropolis, $45,000,000.
For the Harrah's riverboat in Joliet, $114,000,000.
For a riverboat in Aurora, $86,000,000.
For a riverboat in East St. Louis, $48,500,000.
For a riverboat in Elgin, $198,000,000.
"Dormant license" has the meaning ascribed to it in
subsection (a-3).

"Net privilege tax" means all privilege taxes paid by a
licensed owner to the Board under this Section, less all
payments made from the State Gaming Fund pursuant to
subsection (b) of this Section.
The changes made to this subsection (a-15) by Public Act
94-839 are intended to restate and clarify the intent of
Public Act 94-673 with respect to the amount of the payments
required to be made under this subsection by an owners
licensee to the Board.
(b) From the tax revenue from riverboat or casino gambling
deposited in the State Gaming Fund under this Section, an
amount equal to 5% of adjusted gross receipts generated by a
riverboat or a casino, other than a riverboat or casino
designated in paragraph (1), (3), or (4) of subsection (e-5)
of Section 7, shall be paid monthly, subject to appropriation
by the General Assembly, to the unit of local government in
which the casino is located or that is designated as the home
dock of the riverboat. Notwithstanding anything to the
contrary, beginning on the first day that an owners licensee
under paragraph (1), (2), (3), (4), (5), or (6) of subsection
(e-5) of Section 7 conducts gambling operations, either in a
temporary facility or a permanent facility, and for 2 years
thereafter, a unit of local government designated as the home
dock of a riverboat whose license was issued before January 1,
2019, other than a riverboat conducting gambling operations in
the City of East St. Louis, shall not receive less under this

subsection (b) than the amount the unit of local government
received under this subsection (b) in calendar year 2018.
Notwithstanding anything to the contrary and because the City
of East St. Louis is a financially distressed city, beginning
on the first day that an owners licensee under paragraph (1),
(2), (3), (4), (5), or (6) of subsection (e-5) of Section 7
conducts gambling operations, either in a temporary facility
or a permanent facility, and for 10 years thereafter, a unit of
local government designated as the home dock of a riverboat
conducting gambling operations in the City of East St. Louis
shall not receive less under this subsection (b) than the
amount the unit of local government received under this
subsection (b) in calendar year 2018.
From the tax revenue deposited in the State Gaming Fund
pursuant to riverboat or casino gambling operations conducted
by a licensed manager on behalf of the State, an amount equal
to 5% of adjusted gross receipts generated pursuant to those
riverboat or casino gambling operations shall be paid monthly,
subject to appropriation by the General Assembly, to the unit
of local government that is designated as the home dock of the
riverboat upon which those riverboat gambling operations are
conducted or in which the casino is located.
From the tax revenue from riverboat or casino gambling
deposited in the State Gaming Fund under this Section, an
amount equal to 5% of the adjusted gross receipts generated by
a riverboat designated in paragraph (3) of subsection (e-5) of

Section 7 shall be divided and remitted monthly, subject to
appropriation, as follows: 70% to Waukegan, 10% to Park City,
15% to North Chicago, and 5% to Lake County.
From the tax revenue from riverboat or casino gambling
deposited in the State Gaming Fund under this Section, an
amount equal to 5% of the adjusted gross receipts generated by
a riverboat designated in paragraph (4) of subsection (e-5) of
Section 7 shall be remitted monthly, subject to appropriation,
as follows: 70% to the City of Rockford, 5% to the City of
Loves Park, 5% to the Village of Machesney, and 20% to
Winnebago County.
From the tax revenue from riverboat or casino gambling
deposited in the State Gaming Fund under this Section, an
amount equal to 5% of the adjusted gross receipts generated by
a riverboat designated in paragraph (5) of subsection (e-5) of
Section 7 shall be remitted monthly, subject to appropriation,
as follows: 2% to the unit of local government in which the
riverboat or casino is located, and 3% shall be distributed:
(A) in accordance with a regional capital development plan
entered into by the following communities: Village of Beecher,
City of Blue Island, Village of Burnham, City of Calumet City,
Village of Calumet Park, City of Chicago Heights, City of
Country Club Hills, Village of Crestwood, Village of Crete,
Village of Dixmoor, Village of Dolton, Village of East Hazel
Crest, Village of Flossmoor, Village of Ford Heights, Village
of Glenwood, City of Harvey, Village of Hazel Crest, Village

of Homewood, Village of Lansing, Village of Lynwood, City of
Markham, Village of Matteson, Village of Midlothian, Village
of Monee, City of Oak Forest, Village of Olympia Fields,
Village of Orland Hills, Village of Orland Park, City of Palos
Heights, Village of Park Forest, Village of Phoenix, Village
of Posen, Village of Richton Park, Village of Riverdale,
Village of Robbins, Village of Sauk Village, Village of South
Chicago Heights, Village of South Holland, Village of Steger,
Village of Thornton, Village of Tinley Park, Village of
University Park, and Village of Worth; or (B) if no regional
capital development plan exists, equally among the communities
listed in item (A) to be used for capital expenditures or
public pension payments, or both.
Units of local government may refund any portion of the
payment that they receive pursuant to this subsection (b) to
the riverboat or casino.
(b-4) Beginning on the first day the licensee under
paragraph (5) of subsection (e-5) of Section 7 conducts
gambling operations, either in a temporary facility or a
permanent facility, and ending on July 31, 2042, from the tax
revenue deposited in the State Gaming Fund under this Section,
$5,000,000 shall be paid annually, subject to appropriation,
to the host municipality of that owners licensee of a license
issued or re-issued pursuant to Section 7.1 of this Act before
January 1, 2012. Payments received by the host municipality
pursuant to this subsection (b-4) may not be shared with any

other unit of local government.
(b-5) Beginning on June 28, 2019 (the effective date of
Public Act 101-31), from the tax revenue deposited in the
State Gaming Fund under this Section, an amount equal to 3% of
adjusted gross receipts generated by each organization gaming
facility located outside Madison County shall be paid monthly,
subject to appropriation by the General Assembly, to a
municipality other than the Village of Stickney in which each
organization gaming facility is located or, if the
organization gaming facility is not located within a
municipality, to the county in which the organization gaming
facility is located, except as otherwise provided in this
Section. From the tax revenue deposited in the State Gaming
Fund under this Section, an amount equal to 3% of adjusted
gross receipts generated by an organization gaming facility
located in the Village of Stickney shall be paid monthly,
subject to appropriation by the General Assembly, as follows:
25% to the Village of Stickney, 5% to the City of Berwyn, 50%
to the Town of Cicero, and 20% to the Stickney Public Health
District.
From the tax revenue deposited in the State Gaming Fund
under this Section, an amount equal to 5% of adjusted gross
receipts generated by an organization gaming facility located
in the City of Collinsville shall be paid monthly, subject to
appropriation by the General Assembly, as follows: 30% to the
City of Alton, 30% to the City of East St. Louis, and 40% to

the City of Collinsville.
Municipalities and counties may refund any portion of the
payment that they receive pursuant to this subsection (b-5) to
the organization gaming facility.
(b-6) Beginning on June 28, 2019 (the effective date of
Public Act 101-31), from the tax revenue deposited in the
State Gaming Fund under this Section, an amount equal to 2% of
adjusted gross receipts generated by an organization gaming
facility located outside Madison County shall be paid monthly,
subject to appropriation by the General Assembly, to the
county in which the organization gaming facility is located
for the purposes of its criminal justice system or health care
system.
Counties may refund any portion of the payment that they
receive pursuant to this subsection (b-6) to the organization
gaming facility.
(b-7) From the tax revenue from the organization gaming
licensee located in one of the following townships of Cook
County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or
Worth, an amount equal to 5% of the adjusted gross receipts
generated by that organization gaming licensee shall be
remitted monthly, subject to appropriation, as follows: 2% to
the unit of local government in which the organization gaming
licensee is located, and 3% shall be distributed: (A) in
accordance with a regional capital development plan entered
into by the following communities: Village of Beecher, City of

Blue Island, Village of Burnham, City of Calumet City, Village
of Calumet Park, City of Chicago Heights, City of Country Club
Hills, Village of Crestwood, Village of Crete, Village of
Dixmoor, Village of Dolton, Village of East Hazel Crest,
Village of Flossmoor, Village of Ford Heights, Village of
Glenwood, City of Harvey, Village of Hazel Crest, Village of
Homewood, Village of Lansing, Village of Lynwood, City of
Markham, Village of Matteson, Village of Midlothian, Village
of Monee, City of Oak Forest, Village of Olympia Fields,
Village of Orland Hills, Village of Orland Park, City of Palos
Heights, Village of Park Forest, Village of Phoenix, Village
of Posen, Village of Richton Park, Village of Riverdale,
Village of Robbins, Village of Sauk Village, Village of South
Chicago Heights, Village of South Holland, Village of Steger,
Village of Thornton, Village of Tinley Park, Village of
University Park, and Village of Worth; or (B) if no regional
capital development plan exists, equally among the communities
listed in item (A) to be used for capital expenditures or
public pension payments, or both.
(b-8) In lieu of the payments under subsection (b) of this
Section, from the tax revenue deposited in the State Gaming
Fund pursuant to riverboat or casino gambling operations
conducted by an owners licensee under paragraph (1) of
subsection (e-5) of Section 7, an amount equal to the tax
revenue generated from the privilege tax imposed by paragraph
(2) of subsection (a-5) that is to be paid to the City of

Chicago shall be paid monthly, subject to appropriation by the
General Assembly, as follows: (1) an amount equal to 0.5% of
the annual adjusted gross receipts generated by the owners
licensee under paragraph (1) of subsection (e-5) of Section 7
to the home rule county in which the owners licensee is located
for the purpose of enhancing the county's criminal justice
system; and (2) the balance to the City of Chicago and shall be
expended or obligated by the City of Chicago for pension
payments in accordance with Public Act 99-506.
(c) Appropriations, as approved by the General Assembly,
may be made from the State Gaming Fund to the Board (i) for the
administration and enforcement of this Act and the Video
Gaming Act, (ii) for distribution to the Illinois State Police
and to the Department of Revenue for the enforcement of this
Act and the Video Gaming Act, and (iii) to the Department of
Human Services for the administration of programs to treat
problem gambling, including problem gambling from sports
wagering. The Board's annual appropriations request must
separately state its funding needs for the regulation of
gaming authorized under Section 7.7, riverboat gaming, casino
gaming, video gaming, and sports wagering.
(c-2) An amount equal to 2% of the adjusted gross receipts
generated by an organization gaming facility located within a
home rule county with a population of over 3,000,000
inhabitants shall be paid, subject to appropriation from the
General Assembly, from the State Gaming Fund to the home rule

county in which the organization gaming licensee is located
for the purpose of enhancing the county's criminal justice
system.
(c-3) Appropriations, as approved by the General Assembly,
may be made from the tax revenue deposited into the State
Gaming Fund from organization gaming licensees pursuant to
this Section for the administration and enforcement of this
Act.
(c-4) After payments required under subsections (b),
(b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from
the tax revenue from organization gaming licensees deposited
into the State Gaming Fund under this Section, all remaining
amounts from organization gaming licensees shall be
transferred into the Capital Projects Fund.
(c-5) (Blank).
(c-10) Each year the General Assembly shall appropriate
from the General Revenue Fund to the Education Assistance Fund
an amount equal to the amount paid into the Horse Racing Equity
Fund pursuant to subsection (c-5) in the prior calendar year.
(c-15) After the payments required under subsections (b),
(c), and (c-5) have been made, an amount equal to 2% of the
adjusted gross receipts of (1) an owners licensee that
relocates pursuant to Section 11.2, (2) an owners licensee
conducting riverboat gambling operations pursuant to an owners
license that is initially issued after June 25, 1999, or (3)
the first riverboat gambling operations conducted by a

licensed manager on behalf of the State under Section 7.3,
whichever comes first, shall be paid, subject to appropriation
from the General Assembly, from the State Gaming Fund to each
home rule county with a population of over 3,000,000
inhabitants for the purpose of enhancing the county's criminal
justice system.
(c-20) Each year the General Assembly shall appropriate
from the General Revenue Fund to the Education Assistance Fund
an amount equal to the amount paid to each home rule county
with a population of over 3,000,000 inhabitants pursuant to
subsection (c-15) in the prior calendar year.
(c-21) After the payments required under subsections (b),
(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have
been made, an amount equal to 0.5% of the adjusted gross
receipts generated by the owners licensee under paragraph (1)
of subsection (e-5) of Section 7 shall be paid monthly,
subject to appropriation from the General Assembly, from the
State Gaming Fund to the home rule county in which the owners
licensee is located for the purpose of enhancing the county's
criminal justice system.
(c-22) After the payments required under subsections (b),
(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and
(c-21) have been made, an amount equal to 2% of the adjusted
gross receipts generated by the owners licensee under
paragraph (5) of subsection (e-5) of Section 7 shall be paid,
subject to appropriation from the General Assembly, from the

State Gaming Fund to the home rule county in which the owners
licensee is located for the purpose of enhancing the county's
criminal justice system.
(c-25) From July 1, 2013 and each July 1 thereafter
through July 1, 2019, $1,600,000 shall be transferred from the
State Gaming Fund to the Chicago State University Education
Improvement Fund.
On July 1, 2020 and each July 1 thereafter, $3,000,000
shall be transferred from the State Gaming Fund to the Chicago
State University Education Improvement Fund.
(c-30) On July 1, 2013 or as soon as possible thereafter,
$92,000,000 shall be transferred from the State Gaming Fund to
the School Infrastructure Fund and $23,000,000 shall be
transferred from the State Gaming Fund to the Horse Racing
Equity Fund.
(c-35) Beginning on July 1, 2013, in addition to any
amount transferred under subsection (c-30) of this Section,
$5,530,000 shall be transferred monthly from the State Gaming
Fund to the School Infrastructure Fund.
(d) From time to time, through June 30, 2021, the Board
shall transfer the remainder of the funds generated by this
Act into the Education Assistance Fund.
(d-5) Beginning on July 1, 2021, on the last day of each
month, or as soon thereafter as possible, after all the
required expenditures, distributions, and transfers have been
made from the State Gaming Fund for the month pursuant to

subsections (b) through (c-35), at the direction of the Board,
the Comptroller shall direct and the Treasurer shall transfer
$22,500,000, along with any deficiencies in such amounts from
prior months in the same fiscal year, from the State Gaming
Fund to the Education Assistance Fund; then, at the direction
of the Board, the Comptroller shall direct and the Treasurer
shall transfer the remainder of the funds generated by this
Act, if any, from the State Gaming Fund to the Capital Projects
Fund.
(e) Nothing in this Act shall prohibit the unit of local
government designated as the home dock of the riverboat from
entering into agreements with other units of local government
in this State or in other states to share its portion of the
tax revenue.
(f) To the extent practicable, the Board shall administer
and collect the wagering taxes imposed by this Section in a
manner consistent with the provisions of Sections 4, 5, 5a,
5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of
the Retailers' Occupation Tax Act and Section 3-7 of the
Uniform Penalty and Interest Act.
(Source: P.A. 101-31, Article 25, Section 25-910, eff.
6-28-19; 101-31, Article 35, Section 35-55, eff. 6-28-19;
101-648, eff. 6-30-20; 102-16, eff. 6-17-21; 102-538, eff.
8-20-21; 102-689, eff. 12-17-21; 102-699, eff. 4-19-22.)
Article 115.

Section 115-5. The Cannabis Regulation and Tax Act is
amended by changing Sections 15-25, 15-35, and 15-35.10 as
follows:
(410 ILCS 705/15-25)
Sec. 15-25. Awarding of Conditional Adult Use Dispensing
Organization Licenses prior to January 1, 2021.
(a) The Department shall issue up to 75 Conditional Adult
Use Dispensing Organization Licenses before May 1, 2020.
(b) The Department shall make the application for a
Conditional Adult Use Dispensing Organization License
available no later than October 1, 2019 and shall accept
applications no later than January 1, 2020.
(c) To ensure the geographic dispersion of Conditional
Adult Use Dispensing Organization License holders, the
following number of licenses shall be awarded in each BLS
Region as determined by each region's percentage of the
State's population:
(1) Bloomington: 1
(2) Cape Girardeau: 1
(3) Carbondale-Marion: 1
(4) Champaign-Urbana: 1
(5) Chicago-Naperville-Elgin: 47
(6) Danville: 1
(7) Davenport-Moline-Rock Island: 1

(8) Decatur: 1
(9) Kankakee: 1
(10) Peoria: 3
(11) Rockford: 2
(12) St. Louis: 4
(13) Springfield: 1
(14) Northwest Illinois nonmetropolitan: 3
(15) West Central Illinois nonmetropolitan: 3
(16) East Central Illinois nonmetropolitan: 2
(17) South Illinois nonmetropolitan: 2
(d) An applicant seeking issuance of a Conditional Adult
Use Dispensing Organization License shall submit an
application on forms provided by the Department. An applicant
must meet the following requirements:
(1) Payment of a nonrefundable application fee of
$5,000 for each license for which the applicant is
applying, which shall be deposited into the Cannabis
Regulation Fund;
(2) Certification that the applicant will comply with
the requirements contained in this Act;
(3) The legal name of the proposed dispensing
organization;
(4) A statement that the dispensing organization
agrees to respond to the Department's supplemental
requests for information;
(5) From each principal officer, a statement

indicating whether that person:
(A) has previously held or currently holds an
ownership interest in a cannabis business
establishment in Illinois; or
(B) has held an ownership interest in a dispensing
organization or its equivalent in another state or
territory of the United States that had the dispensing
organization registration or license suspended,
revoked, placed on probationary status, or subjected
to other disciplinary action;
(6) Disclosure of whether any principal officer has
ever filed for bankruptcy or defaulted on spousal support
or child support obligation;
(7) A resume for each principal officer, including
whether that person has an academic degree, certification,
or relevant experience with a cannabis business
establishment or in a related industry;
(8) A description of the training and education that
will be provided to dispensing organization agents;
(9) A copy of the proposed operating bylaws;
(10) A copy of the proposed business plan that
complies with the requirements in this Act, including, at
a minimum, the following:
(A) A description of services to be offered; and
(B) A description of the process of dispensing
cannabis;

(11) A copy of the proposed security plan that
complies with the requirements in this Article, including:
(A) The process or controls that will be
implemented to monitor the dispensary, secure the
premises, agents, and currency, and prevent the
diversion, theft, or loss of cannabis; and
(B) The process to ensure that access to the
restricted access areas is restricted to, registered
agents, service professionals, transporting
organization agents, Department inspectors, and
security personnel;
(12) A proposed inventory control plan that complies
with this Section;
(13) A proposed floor plan, a square footage estimate,
and a description of proposed security devices, including,
without limitation, cameras, motion detectors, servers,
video storage capabilities, and alarm service providers;
(14) The name, address, social security number, and
date of birth of each principal officer and board member
of the dispensing organization; each of those individuals
shall be at least 21 years of age;
(15) Evidence of the applicant's status as a Social
Equity Applicant, if applicable, and whether a Social
Equity Applicant plans to apply for a loan or grant issued
by the Department of Commerce and Economic Opportunity;
(16) The address, telephone number, and email address

of the applicant's principal place of business, if
applicable. A post office box is not permitted;
(17) Written summaries of any information regarding
instances in which a business or not-for-profit that a
prospective board member previously managed or served on
were fined or censured, or any instances in which a
business or not-for-profit that a prospective board member
previously managed or served on had its registration
suspended or revoked in any administrative or judicial
proceeding;
(18) A plan for community engagement;
(19) Procedures to ensure accurate recordkeeping and
security measures that are in accordance with this Article
and Department rules;
(20) The estimated volume of cannabis it plans to
store at the dispensary;
(21) A description of the features that will provide
accessibility to purchasers as required by the Americans
with Disabilities Act;
(22) A detailed description of air treatment systems
that will be installed to reduce odors;
(23) A reasonable assurance that the issuance of a
license will not have a detrimental impact on the
community in which the applicant wishes to locate;
(24) The dated signature of each principal officer;
(25) A description of the enclosed, locked facility

where cannabis will be stored by the dispensing
organization;
(26) Signed statements from each dispensing
organization agent stating that he or she will not divert
cannabis;
(27) The number of licenses it is applying for in each
BLS Region;
(28) A diversity plan that includes a narrative of at
least 2,500 words that establishes a goal of diversity in
ownership, management, employment, and contracting to
ensure that diverse participants and groups are afforded
equality of opportunity;
(29) A contract with a private security contractor
agency that is licensed under Section 10-5 of the Private
Detective, Private Alarm, Private Security, Fingerprint
Vendor, and Locksmith Act of 2004 in order for the
dispensary to have adequate security at its facility; and
(30) Other information deemed necessary by the
Illinois Cannabis Regulation Oversight Officer to conduct
the disparity and availability study referenced in
subsection (e) of Section 5-45.
(e) An applicant who receives a Conditional Adult Use
Dispensing Organization License under this Section has 180
days from the date of award to identify a physical location for
the dispensing organization retail storefront. The applicant
shall provide evidence that the location is not within 1,500

feet of an existing dispensing organization, unless the
applicant is a Social Equity Applicant or Social Equity
Justice Involved Applicant located or seeking to locate within
1,500 feet of a dispensing organization licensed under Section
15-15 or Section 15-20. If an applicant is unable to find a
suitable physical address in the opinion of the Department
within 180 days of the issuance of the Conditional Adult Use
Dispensing Organization License, the Department may extend the
period for finding a physical address an additional 540
another 180 days if the Conditional Adult Use Dispensing
Organization License holder demonstrates concrete attempts to
secure a location and a hardship. If the Department denies the
extension or the Conditional Adult Use Dispensing Organization
License holder is unable to find a location or become
operational within 720 360 days of being awarded a conditional
license, the Department shall rescind the conditional license
and award it to the next highest scoring applicant in the BLS
Region for which the license was assigned, provided the
applicant receiving the license: (i) confirms a continued
interest in operating a dispensing organization; (ii) can
provide evidence that the applicant continues to meet all
requirements for holding a Conditional Adult Use Dispensing
Organization License set forth in this Act; and (iii) has not
otherwise become ineligible to be awarded a dispensing
organization license. If the new awardee is unable to accept
the Conditional Adult Use Dispensing Organization License, the

Department shall award the Conditional Adult Use Dispensing
Organization License to the next highest scoring applicant in
the same manner. The new awardee shall be subject to the same
required deadlines as provided in this subsection.
(e-5) If, within 720 180 days of being awarded a
Conditional Adult Use Dispensing Organization License, a
dispensing organization is unable to find a location within
the BLS Region in which it was awarded a Conditional Adult Use
Dispensing Organization License because no jurisdiction within
the BLS Region allows for the operation of an Adult Use
Dispensing Organization, the Department of Financial and
Professional Regulation may authorize the Conditional Adult
Use Dispensing Organization License holder to transfer its
license to a BLS Region specified by the Department.
(f) A dispensing organization that is awarded a
Conditional Adult Use Dispensing Organization License pursuant
to the criteria in Section 15-30 shall not purchase, possess,
sell, or dispense cannabis or cannabis-infused products until
the person has received an Adult Use Dispensing Organization
License issued by the Department pursuant to Section 15-36 of
this Act.
(g) The Department shall conduct a background check of the
prospective organization agents in order to carry out this
Article. The Illinois State Police shall charge the applicant
a fee for conducting the criminal history record check, which
shall be deposited into the State Police Services Fund and

shall not exceed the actual cost of the record check. Each
person applying as a dispensing organization agent shall
submit a full set of fingerprints to the Illinois State Police
for the purpose of obtaining a State and federal criminal
records check. These fingerprints shall be checked against the
fingerprint records now and hereafter, to the extent allowed
by law, filed in the Illinois State Police and Federal Bureau
of Identification criminal history records databases. The
Illinois State Police shall furnish, following positive
identification, all Illinois conviction information to the
Department.
(Source: P.A. 101-27, eff. 6-25-19; 101-593, eff. 12-4-19;
102-98, eff. 7-15-21; 102-538, eff. 8-20-21; 102-813, eff.
5-13-22.)
(410 ILCS 705/15-35)
Sec. 15-35. Qualifying Applicant Lottery for Conditional
Adult Use Dispensing Organization Licenses.
(a) In addition to any of the licenses issued under
Section 15-15, Section 15-20, Section 15-25, Section 15-30.20,
or Section 15-35.10 of this Act, within 10 business days after
the resulting final scores for all scored applications
pursuant to Sections 15-25 and 15-30 are released, the
Department shall issue up to 55 Conditional Adult Use
Dispensing Organization Licenses by lot, pursuant to the
application process adopted under this Section. In order to be

eligible to be awarded a Conditional Adult Use Dispensing
Organization License by lot under this Section, a Dispensary
Applicant must be a Qualifying Applicant.
The licenses issued under this Section shall be awarded in
each BLS Region in the following amounts:
(1) Bloomington: 1.
(2) Cape Girardeau: 1.
(3) Carbondale-Marion: 1.
(4) Champaign-Urbana: 1.
(5) Chicago-Naperville-Elgin: 36.
(6) Danville: 1.
(7) Davenport-Moline-Rock Island: 1.
(8) Decatur: 1.
(9) Kankakee: 1.
(10) Peoria: 2.
(11) Rockford: 1.
(12) St. Louis: 3.
(13) Springfield: 1.
(14) Northwest Illinois nonmetropolitan: 1.
(15) West Central Illinois nonmetropolitan: 1.
(16) East Central Illinois nonmetropolitan: 1.
(17) South Illinois nonmetropolitan: 1.
(a-5) Prior to issuing licenses under subsection (a), the
Department may adopt rules through emergency rulemaking in
accordance with subsection (kk) of Section 5-45 of the
Illinois Administrative Procedure Act. The General Assembly

finds that the adoption of rules to regulate cannabis use is
deemed an emergency and necessary for the public interest,
safety, and welfare.
(b) The Department shall distribute the available licenses
established under this Section subject to the following:
(1) The drawing by lot for all available licenses
issued under this Section shall occur on the same day when
practicable.
(2) Within each BLS Region, the first Qualifying
Applicant drawn will have the first right to an available
license. The second Qualifying Applicant drawn will have
the second right to an available license. The same pattern
will continue for each subsequent Qualifying Applicant
drawn.
(3) The process for distributing available licenses
under this Section shall be recorded by the Department in
a format selected by the Department.
(4) A Dispensary Applicant is prohibited from becoming
a Qualifying Applicant if a principal officer resigns
after the resulting final scores for all scored
applications pursuant to Sections 15-25 and 15-30 are
released.
(5) No Qualifying Applicant may be awarded more than 2
Conditional Adult Use Dispensing Organization Licenses at
the conclusion of a lottery conducted under this Section.
(6) No individual may be listed as a principal officer

of more than 2 Conditional Adult Use Dispensing
Organization Licenses awarded under this Section.
(7) If, upon being selected for an available license
established under this Section, a Qualifying Applicant
exceeds the limits under paragraph (5) or (6), the
Qualifying Applicant must choose which license to abandon
and notify the Department in writing within 5 business
days. If the Qualifying Applicant does not notify the
Department as required, the Department shall refuse to
issue the Qualifying Applicant all available licenses
established under this Section obtained by lot in all BLS
Regions.
(8) If, upon being selected for an available license
established under this Section, a Qualifying Applicant has
a principal officer who is a principal officer in more
than 10 Early Approval Adult Use Dispensing Organization
Licenses, Conditional Adult Use Dispensing Organization
Licenses, Adult Use Dispensing Organization Licenses, or
any combination thereof, the licensees and the Qualifying
Applicant listing that principal officer must choose which
license to abandon pursuant to subsection (d) of Section
15-36 and notify the Department in writing within 5
business days. If the Qualifying Applicant or licensees do
not notify the Department as required, the Department
shall refuse to issue the Qualifying Applicant all
available licenses established under this Section obtained

by lot in all BLS Regions.
(9) All available licenses that have been abandoned
under paragraph (7) or (8) shall be distributed to the
next Qualifying Applicant drawn by lot.
Any and all rights conferred or obtained under this
Section shall be limited to the provisions of this Section.
(c) An applicant who receives a Conditional Adult Use
Dispensing Organization License under this Section has 180
days from the date it is awarded to identify a physical
location for the dispensing organization's retail storefront.
The applicant shall provide evidence that the location is not
within 1,500 feet of an existing dispensing organization,
unless the applicant is a Social Equity Applicant or Social
Equity Justice Involved Applicant located or seeking to locate
within 1,500 feet of a dispensing organization licensed under
Section 15-15 or Section 15-20. If an applicant is unable to
find a suitable physical address in the opinion of the
Department within 180 days from the issuance of the
Conditional Adult Use Dispensing Organization License, the
Department may extend the period for finding a physical
address an additional 540 another 180 days if the Conditional
Adult Use Dispensing Organization License holder demonstrates
a concrete attempt to secure a location and a hardship. If the
Department denies the extension or the Conditional Adult Use
Dispensing Organization License holder is unable to find a
location or become operational within 720 360 days of being

awarded a Conditional Adult Use Dispensing Organization
License under this Section, the Department shall rescind the
Conditional Adult Use Dispensing Organization License and
award it pursuant to subsection (b), provided the applicant
receiving the Conditional Adult Use Dispensing Organization
License: (i) confirms a continued interest in operating a
dispensing organization; (ii) can provide evidence that the
applicant continues to meet all requirements for holding a
Conditional Adult Use Dispensing Organization License set
forth in this Act; and (iii) has not otherwise become
ineligible to be awarded a Conditional Adult Use Dispensing
Organization License. If the new awardee is unable to accept
the Conditional Adult Use Dispensing Organization License, the
Department shall award the Conditional Adult Use Dispensing
Organization License pursuant to subsection (b). The new
awardee shall be subject to the same required deadlines as
provided in this subsection.
(d) If, within 720 180 days of being awarded a Conditional
Adult Use Dispensing Organization License, a dispensing
organization is unable to find a location within the BLS
Region in which it was awarded a Conditional Adult Use
Dispensing Organization License because no jurisdiction within
the BLS Region allows for the operation of an Adult Use
Dispensing Organization, the Department may authorize the
Conditional Adult Use Dispensing Organization License holder
to transfer its Conditional Adult Use Dispensing Organization

License to a BLS Region specified by the Department.
(e) A dispensing organization that is awarded a
Conditional Adult Use Dispensing Organization License under
this Section shall not purchase, possess, sell, or dispense
cannabis or cannabis-infused products until the dispensing
organization has received an Adult Use Dispensing Organization
License issued by the Department pursuant to Section 15-36.
(f) The Department shall conduct a background check of the
prospective dispensing organization agents in order to carry
out this Article. The Illinois State Police shall charge the
applicant a fee for conducting the criminal history record
check, which shall be deposited into the State Police Services
Fund and shall not exceed the actual cost of the record check.
Each person applying as a dispensing organization agent shall
submit a full set of fingerprints to the Illinois State Police
for the purpose of obtaining a State and federal criminal
records check. These fingerprints shall be checked against the
fingerprint records now and hereafter, to the extent allowed
by law, filed with the Illinois State Police and the Federal
Bureau of Investigation criminal history records databases.
The Illinois State Police shall furnish, following positive
identification, all Illinois conviction information to the
Department.
(g) The Department may verify information contained in
each application and accompanying documentation to assess the
applicant's veracity and fitness to operate a dispensing

organization.
(h) The Department may, in its discretion, refuse to issue
authorization to an applicant who meets any of the following
criteria:
(1) An applicant who is unqualified to perform the
duties required of the applicant.
(2) An applicant who fails to disclose or states
falsely any information called for in the application.
(3) An applicant who has been found guilty of a
violation of this Act, who has had any disciplinary order
entered against the applicant by the Department, who has
entered into a disciplinary or nondisciplinary agreement
with the Department, whose medical cannabis dispensing
organization, medical cannabis cultivation organization,
Early Approval Adult Use Dispensing Organization License,
Early Approval Adult Use Dispensing Organization License
at a secondary site, Early Approval Cultivation Center
License, Conditional Adult Use Dispensing Organization
License, or Adult Use Dispensing Organization License was
suspended, restricted, revoked, or denied for just cause,
or whose cannabis business establishment license was
suspended, restricted, revoked, or denied in any other
state.
(4) An applicant who has engaged in a pattern or
practice of unfair or illegal practices, methods, or
activities in the conduct of owning a cannabis business

establishment or other business.
(i) The Department shall deny issuance of a license under
this Section if any principal officer, board member, or person
having a financial or voting interest of 5% or greater in the
licensee is delinquent in filing any required tax return or
paying any amount owed to the State of Illinois.
(j) The Department shall verify an applicant's compliance
with the requirements of this Article and rules adopted under
this Article before issuing a Conditional Adult Use Dispensing
Organization License under this Section.
(k) If an applicant is awarded a Conditional Adult Use
Dispensing Organization License under this Section, the
information and plans provided in the application, including
any plans submitted for bonus points, shall become a condition
of the Conditional Adult Use Dispensing Organization License
and any Adult Use Dispensing Organization License issued to
the holder of the Conditional Adult Use Dispensing
Organization License, except as otherwise provided by this Act
or by rule. A dispensing organization has a duty to disclose
any material changes to the application. The Department shall
review all material changes disclosed by the dispensing
organization and may reevaluate its prior decision regarding
the awarding of a Conditional Adult Use Dispensing
Organization License, including, but not limited to,
suspending or permanently revoking a Conditional Adult Use
Dispensing Organization License. Failure to comply with the

conditions or requirements in the application may subject the
dispensing organization to discipline up to and including
suspension or permanent revocation of its authorization or
Conditional Adult Use Dispensing Organization License by the
Department.
(l) If an applicant has not begun operating as a
dispensing organization within one year after the issuance of
the Conditional Adult Use Dispensing Organization License
under this Section, the Department may permanently revoke the
Conditional Adult Use Dispensing Organization License and
award it to the next highest scoring applicant in the BLS
Region if a suitable applicant indicates a continued interest
in the Conditional Adult Use Dispensing Organization License
or may begin a new selection process to award a Conditional
Adult Use Dispensing Organization License.
(Source: P.A. 101-27, eff. 6-25-19; 101-593, eff. 12-4-19;
102-98, eff. 7-15-21.)
(410 ILCS 705/15-35.10)
Sec. 15-35.10. Social Equity Justice Involved Lottery for
Conditional Adult Use Dispensing Organization Licenses.
(a) In addition to any of the licenses issued under
Section 15-15, Section 15-20, Section 15-25, Section 15-30.20,
or Section 15-35, within 10 business days after the resulting
final scores for all scored applications pursuant to Sections
15-25 and 15-30 are released, the Department shall issue up to

55 Conditional Adult Use Dispensing Organization Licenses by
lot, pursuant to the application process adopted under this
Section. In order to be eligible to be awarded a Conditional
Adult Use Dispensing Organization License by lot, a Dispensary
Applicant must be a Qualifying Social Equity Justice Involved
Applicant.
The licenses issued under this Section shall be awarded in
each BLS Region in the following amounts:
(1) Bloomington: 1.
(2) Cape Girardeau: 1.
(3) Carbondale-Marion: 1.
(4) Champaign-Urbana: 1.
(5) Chicago-Naperville-Elgin: 36.
(6) Danville: 1.
(7) Davenport-Moline-Rock Island: 1.
(8) Decatur: 1.
(9) Kankakee: 1.
(10) Peoria: 2.
(11) Rockford: 1.
(12) St. Louis: 3.
(13) Springfield: 1.
(14) Northwest Illinois nonmetropolitan: 1.
(15) West Central Illinois nonmetropolitan: 1.
(16) East Central Illinois nonmetropolitan: 1.
(17) South Illinois nonmetropolitan: 1.
(a-5) Prior to issuing licenses under subsection (a), the

Department may adopt rules through emergency rulemaking in
accordance with subsection (kk) of Section 5-45 of the
Illinois Administrative Procedure Act. The General Assembly
finds that the adoption of rules to regulate cannabis use is
deemed an emergency and necessary for the public interest,
safety, and welfare.
(b) The Department shall distribute the available licenses
established under this Section subject to the following:
(1) The drawing by lot for all available licenses
established under this Section shall occur on the same day
when practicable.
(2) Within each BLS Region, the first Qualifying
Social Equity Justice Involved Applicant drawn will have
the first right to an available license. The second
Qualifying Social Equity Justice Involved Applicant drawn
will have the second right to an available license. The
same pattern will continue for each subsequent applicant
drawn.
(3) The process for distributing available licenses
under this Section shall be recorded by the Department in
a format selected by the Department.
(4) A Dispensary Applicant is prohibited from becoming
a Qualifying Social Equity Justice Involved Applicant if a
principal officer resigns after the resulting final scores
for all scored applications pursuant to Sections 15-25 and
15-30 are released.

(5) No Qualifying Social Equity Justice Involved
Applicant may be awarded more than 2 Conditional Adult Use
Dispensing Organization Licenses at the conclusion of a
lottery conducted under this Section.
(6) No individual may be listed as a principal officer
of more than 2 Conditional Adult Use Dispensing
Organization Licenses awarded under this Section.
(7) If, upon being selected for an available license
established under this Section, a Qualifying Social Equity
Justice Involved Applicant exceeds the limits under
paragraph (5) or (6), the Qualifying Social Equity Justice
Involved Applicant must choose which license to abandon
and notify the Department in writing within 5 business
days on forms prescribed by the Department. If the
Qualifying Social Equity Justice Involved Applicant does
not notify the Department as required, the Department
shall refuse to issue the Qualifying Social Equity Justice
Involved Applicant all available licenses established
under this Section obtained by lot in all BLS Regions.
(8) If, upon being selected for an available license
established under this Section, a Qualifying Social Equity
Justice Involved Applicant has a principal officer who is
a principal officer in more than 10 Early Approval Adult
Use Dispensing Organization Licenses, Conditional Adult
Use Dispensing Organization Licenses, Adult Use Dispensing
Organization Licenses, or any combination thereof, the

licensees and the Qualifying Social Equity Justice
Involved Applicant listing that principal officer must
choose which license to abandon pursuant to subsection (d)
of Section 15-36 and notify the Department in writing
within 5 business days on forms prescribed by the
Department. If the Dispensary Applicant or licensees do
not notify the Department as required, the Department
shall refuse to issue the Qualifying Social Equity Justice
Involved Applicant all available licenses established
under this Section obtained by lot in all BLS Regions.
(9) All available licenses that have been abandoned
under paragraph (7) or (8) shall be distributed to the
next Qualifying Social Equity Justice Involved Applicant
drawn by lot.
Any and all rights conferred or obtained under this
subsection shall be limited to the provisions of this
subsection.
(c) An applicant who receives a Conditional Adult Use
Dispensing Organization License under this Section has 180
days from the date of the award to identify a physical location
for the dispensing organization's retail storefront. The
applicant shall provide evidence that the location is not
within 1,500 feet of an existing dispensing organization,
unless the applicant is a Social Equity Applicant or Social
Equity Justice Involved Applicant located or seeking to locate
within 1,500 feet of a dispensing organization licensed under

Section 15-15 or Section 15-20. If an applicant is unable to
find a suitable physical address in the opinion of the
Department within 180 days from the issuance of the
Conditional Adult Use Dispensing Organization License, the
Department may extend the period for finding a physical
address an additional 540 another 180 days if the Conditional
Adult Use Dispensing Organization License holder demonstrates
a concrete attempt to secure a location and a hardship. If the
Department denies the extension or the Conditional Adult Use
Dispensing Organization License holder is unable to find a
location or become operational within 720 360 days of being
awarded a Conditional Adult Use Dispensing Organization
License under this Section, the Department shall rescind the
Conditional Adult Use Dispensing Organization License and
award it pursuant to subsection (b) and notify the new awardee
at the email address provided in the awardee's application,
provided the applicant receiving the Conditional Adult Use
Dispensing Organization License: (i) confirms a continued
interest in operating a dispensing organization; (ii) can
provide evidence that the applicant continues to meet all
requirements for holding a Conditional Adult Use Dispensing
Organization License set forth in this Act; and (iii) has not
otherwise become ineligible to be awarded a Conditional Adult
Use Dispensing Organization License. If the new awardee is
unable to accept the Conditional Adult Use Dispensing
Organization License, the Department shall award the

Conditional Adult Use Dispensing Organization License pursuant
to subsection (b). The new awardee shall be subject to the same
required deadlines as provided in this subsection.
(d) If, within 180 days of being awarded a Conditional
Adult Use Dispensing Organization License, a dispensing
organization is unable to find a location within the BLS
Region in which it was awarded a Conditional Adult Use
Dispensing Organization License under this Section because no
jurisdiction within the BLS Region allows for the operation of
an Adult Use Dispensing Organization, the Department may
authorize the Conditional Adult Use Dispensing Organization
License holder to transfer its Conditional Adult Use
Dispensing Organization License to a BLS Region specified by
the Department.
(e) A dispensing organization that is awarded a
Conditional Adult Use Dispensing Organization License under
this Section shall not purchase, possess, sell, or dispense
cannabis or cannabis-infused products until the dispensing
organization has received an Adult Use Dispensing Organization
License issued by the Department pursuant to Section 15-36.
(f) The Department shall conduct a background check of the
prospective dispensing organization agents in order to carry
out this Article. The Illinois State Police shall charge the
applicant a fee for conducting the criminal history record
check, which shall be deposited into the State Police Services
Fund and shall not exceed the actual cost of the record check.

Each person applying as a dispensing organization agent shall
submit a full set of fingerprints to the Illinois State Police
for the purpose of obtaining a State and federal criminal
records check. These fingerprints shall be checked against the
fingerprint records now and hereafter, to the extent allowed
by law, filed with the Illinois State Police and the Federal
Bureau of Investigation criminal history records databases.
The Illinois State Police shall furnish, following positive
identification, all Illinois conviction information to the
Department.
(g) The Department may verify information contained in
each application and accompanying documentation to assess the
applicant's veracity and fitness to operate a dispensing
organization.
(h) The Department may, in its discretion, refuse to issue
an authorization to an applicant who meets any of the
following criteria:
(1) An applicant who is unqualified to perform the
duties required of the applicant.
(2) An applicant who fails to disclose or states
falsely any information called for in the application.
(3) An applicant who has been found guilty of a
violation of this Act, who has had any disciplinary order
entered against the applicant by the Department, who has
entered into a disciplinary or nondisciplinary agreement
with the Department, whose medical cannabis dispensing

organization, medical cannabis cultivation organization,
Early Approval Adult Use Dispensing Organization License,
Early Approval Adult Use Dispensing Organization License
at a secondary site, Early Approval Cultivation Center
License, Conditional Adult Use Dispensing Organization
License, or Adult Use Dispensing Organization License was
suspended, restricted, revoked, or denied for just cause,
or whose cannabis business establishment license was
suspended, restricted, revoked, or denied in any other
state.
(4) An applicant who has engaged in a pattern or
practice of unfair or illegal practices, methods, or
activities in the conduct of owning a cannabis business
establishment or other business.
(i) The Department shall deny the license if any principal
officer, board member, or person having a financial or voting
interest of 5% or greater in the licensee is delinquent in
filing any required tax return or paying any amount owed to the
State of Illinois.
(j) The Department shall verify an applicant's compliance
with the requirements of this Article and rules adopted under
this Article before issuing a Conditional Adult Use Dispensing
Organization License.
(k) If an applicant is awarded a Conditional Adult Use
Dispensing Organization License under this Section, the
information and plans provided in the application, including

any plans submitted for bonus points, shall become a condition
of the Conditional Adult Use Dispensing Organization License
and any Adult Use Dispensing Organization License issued to
the holder of the Conditional Adult Use Dispensing
Organization License, except as otherwise provided by this Act
or by rule. Dispensing organizations have a duty to disclose
any material changes to the application. The Department shall
review all material changes disclosed by the dispensing
organization and may reevaluate its prior decision regarding
the awarding of a Conditional Adult Use Dispensing
Organization License, including, but not limited to,
suspending or permanently revoking a Conditional Adult Use
Dispensing Organization License. Failure to comply with the
conditions or requirements in the application may subject the
dispensing organization to discipline up to and including
suspension or permanent revocation of its authorization or
Conditional Adult Use Dispensing Organization License by the
Department.
(l) If an applicant has not begun operating as a
dispensing organization within one year after the issuance of
the Conditional Adult Use Dispensing Organization License
under this Section, the Department may permanently revoke the
Conditional Adult Use Dispensing Organization License and
award it to the next highest scoring applicant in the BLS
Region if a suitable applicant indicates a continued interest
in the Conditional Adult Use Dispensing Organization License

or may begin a new selection process to award a Conditional
Adult Use Dispensing Organization License.
(Source: P.A. 102-98, eff. 7-15-21.)
ARTICLE 120.
Section 120-5. The Department of Revenue Law of the Civil
Administrative Code of Illinois is amended by adding Section
2505-810 as follows:
(20 ILCS 2505/2505-810 new)
Sec. 2505-810. Veterans Property Tax Relief Reimbursement
Pilot Program.
(a) Subject to appropriation, for State fiscal years that
begin on or after July 1, 2023 and before July 1, 2028, the
Department shall establish and administer a Veterans Property
Tax Relief Reimbursement Pilot Program. For purposes of the
Program, the Department shall reimburse eligible taxing
districts, in an amount calculated under subsection (c), for
revenue loss associated with providing homestead exemptions to
veterans with disabilities. A taxing district is eligible for
reimbursement under this Section if (i) application of the
homestead exemptions for veterans with disabilities under
Sections 15-165 and 15-169 of the Property Tax Code results in
a cumulative reduction of more than 2.5% in the total
equalized assessed value of all taxable property in the taxing

district, when compared with the total equalized assessed
value of all taxable property in the taxing district prior to
the application of those exemptions, for the taxable year that
is 2 years before the start of the State fiscal year in which
the application for reimbursement is made and (ii) the taxing
district is located in whole or in part in a county that
contains a United States military base. Reimbursement payments
shall be made to the county that applies to the Department of
Revenue on behalf of the taxing district under subsection (b)
and shall be distributed by the county to the taxing district
as directed by the Department of Revenue.
(b) If the county clerk determines that one or more taxing
districts located in whole or in part in the county qualify for
reimbursement under this Section, then the county clerk shall
apply to the Department of Revenue on behalf of the taxing
district for reimbursement under this Section in the form and
manner required by the Department. The county clerk shall
consolidate applications submitted on behalf of more than one
taxing district into a single application. The Department of
Revenue may audit the information submitted by the county
clerk as part of the application under this Section for the
purpose of verifying the accuracy of that information.
(c) Subject to the maximum aggregate reimbursement amount
set forth in this subsection, the amount of the reimbursement
shall be as follows:
(1) for reimbursements awarded for the fiscal year

that begins on July 1, 2023, 50% of the product generated
by multiplying 90% of the total dollar amount of
exemptions granted for taxable year 2021 under Section
15-165 or Section 15-169 of the Property Tax Code to
property located in the taxing district by the taxing
district's property tax rate for taxable year 2021; and
(2) for reimbursements awarded for fiscal years that
begin on or after July 1, 2024 and begin before July 1,
2028, 100% of the product generated by multiplying 90% of
the total dollar amount of exemptions granted for the base
year under Section 15-165 or Section 15-169 of the
Property Tax Code to property located in the taxing
district by the taxing district's property tax rate for
the base year.
The aggregate amount of reimbursements that may be awarded
under this Section for all taxing districts in any calendar
year may not exceed the lesser of $15,000,000 or the amount
appropriated for the program for that calendar year. If the
total amount of eligible reimbursements under this Section
exceeds the lesser of $15,000,000 or the amount appropriated
for the program for that calendar year, then the reimbursement
amount awarded to each particular taxing district shall be
reduced on a pro rata basis until the aggregate amount of
reimbursements awarded under this Section for the calendar
year does not exceed the lesser of $15,000,000 or the amount
appropriated for the program for the calendar year.

(d) The Department of Revenue may adopt rules necessary
for the implementation of this Section.
(e) As used in this Section:
"Base year" means the taxable year that is 2 years before
the start of the State fiscal year in which the application for
reimbursement is made.
"Taxable year" means the calendar year during which
property taxes payable in the next succeeding year are levied.
"Taxing district" has the meaning given to that term in
Section 1-150 of the Property Tax Code.
ARTICLE 125.
Section 125-5. The State Finance Act is amended by
changing Section 6z-129 as follows:
(30 ILCS 105/6z-129)
Sec. 6z-129. Horse Racing Purse Equity Fund. The Horse
Racing Purse Equity Fund is a nonappropriated trust fund held
outside of the State treasury. Within 30 60 calendar days
after of funds are being deposited in the Horse Racing Purse
Equity Fund and the applicable grant agreement is executed,
whichever is later, the Department of Agriculture shall
transfer the entire balance in the Fund to the organization
licensees that hold purse moneys that support each of the make
grants, the division of which shall be divided based upon the

annual agreement of all legally recognized horsemen's
associations that have contracted with an organization
licensee over the immediately preceding 3 calendar years under
subsection (d) of Section 29 of the Illinois Horse Racing Act
of 1975. The 2023 division of such fund balance among the
qualifying purse accounts shall be pursuant to the 2021
agreement of the involved horsemen associations with 45% being
allocated to the thoroughbred purse account at a racetrack
located in Stickney Township in Cook County, 30% being
allocated to the harness purse account at a racetrack located
in Stickney Township in Cook County, and 25% being allocated
to the thoroughbred purse account at a racetrack located in
Madison County. Transfers may be made to an organization
licensee that has one or more executed grant agreements while
the other organization licensee awaits finalization and
execution of its grant agreement or agreements. All funds
transferred to purse accounts pursuant to this Section shall
be for the sole purpose of augmenting future purses during
State fiscal year 2024. For purposes of this Section, a
legally recognized horsemen association is that horsemen
association representing the largest number of owners,
trainers, jockeys or Standardbred drivers who race horses at
an Illinois organization organizational licensee and that
enter into agreements with Illinois organization licenses to
govern the racing meet and that also provide required consents
pursuant to the Illinois Horse Racing Act of 1975.

(Source: P.A. 102-16, eff. 6-17-21.)
Section 125-10. The Illinois Horse Racing Act of 1975 is
amended by changing Section 28.1 as follows:
(230 ILCS 5/28.1)
Sec. 28.1. Payments.
(a) Beginning on January 1, 2000, moneys collected by the
Department of Revenue and the Racing Board pursuant to Section
26 or Section 27 of this Act shall be deposited into the Horse
Racing Fund, which is hereby created as a special fund in the
State Treasury.
(b) Appropriations, as approved by the General Assembly,
may be made from the Horse Racing Fund to the Board to pay the
salaries of the Board members, secretary, stewards, directors
of mutuels, veterinarians, representatives, accountants,
clerks, stenographers, inspectors and other employees of the
Board, and all expenses of the Board incident to the
administration of this Act, including, but not limited to, all
expenses and salaries incident to the taking of saliva and
urine samples in accordance with the rules and regulations of
the Board.
(c) (Blank).
(d) Beginning January 1, 2000, payments to all programs in
existence on the effective date of this amendatory Act of 1999
that are identified in Sections 26(c), 26(f), 26(h)(11)(C),

and 28, subsections (a), (b), (c), (d), (e), (f), (g), and (h)
of Section 30, and subsections (a), (b), (c), (d), (e), (f),
(g), and (h) of Section 31 shall be made from the General
Revenue Fund at the funding levels determined by amounts paid
under this Act in calendar year 1998. Beginning on the
effective date of this amendatory Act of the 93rd General
Assembly, payments to the Peoria Park District shall be made
from the General Revenue Fund at the funding level determined
by amounts paid to that park district for museum purposes
under this Act in calendar year 1994.
If an inter-track wagering location licensee's facility
changes its location, then the payments associated with that
facility under this subsection (d) for museum purposes shall
be paid to the park district in the area where the facility
relocates, and the payments shall be used for museum purposes.
If the facility does not relocate to a park district, then the
payments shall be paid to the taxing district that is
responsible for park or museum expenditures.
(e) Beginning July 1, 2006, the payment authorized under
subsection (d) to museums and aquariums located in park
districts of over 500,000 population shall be paid to museums,
aquariums, and zoos in amounts determined by Museums in the
Park, an association of museums, aquariums, and zoos located
on Chicago Park District property.
(f) Beginning July 1, 2007, the Children's Discovery
Museum in Normal, Illinois shall receive payments from the

General Revenue Fund at the funding level determined by the
amounts paid to the Miller Park Zoo in Bloomington, Illinois
under this Section in calendar year 2006.
(g) On July 3, 2023, the Comptroller shall order
transferred and the Treasurer shall transfer $5,100,000 from
the Horse Racing Fund to the Horse Racing Purse Equity Fund. On
August 31, 2021, after subtracting all lapse period spending
from the June 30 balance of the prior fiscal year, the
Comptroller shall transfer to the Horse Racing Purse Equity
Fund 50% of the balance within the Horse Racing Fund.
(Source: P.A. 102-16, eff. 6-17-21.)
ARTICLE 130.
Section 130-5. The Department of Transportation Law of the
Civil Administrative Code of Illinois is amended by adding
Section 2705-617 as follows:
(20 ILCS 2705/2705-617 new)
Sec. 2705-617. Student loan repayment assistance for
engineers pilot program. The Department shall provide higher
education student loan repayment assistance in the form of an
annual after-tax bonus of $15,000 per year, for not more than 4
years, for up to 50 engineers employed by the Department,
subject to the following:
(1) the engineer is a graduate of a college or

university located in this State;
(2) the engineer provides documentation to the
Department of the repayment of higher education student
loans taken to attend a college or university located in
this State;
(3) the engineer has been employed by the Department
for at least 4 years; and
(4) the engineer was hired by the Department on or
after July 1, 2024.
ARTICLE 135.
Section 135-1. Short title. This Article may be cited as
the Mechanical Insulation Energy and Safety Assessment Act.
References in this Article to "this Act" mean this Article.
Section 135-5. Legislative findings. The General Assembly
finds that:
(1) the State has a vested interest in decreasing the
carbon footprint of publicly owned buildings;
(2) it is in the public interest of the State to ensure
that all Illinois residents can use publicly owned
buildings for employment, educational purposes, and social
services free from harmful mold and bacteria; and
(3) mechanical insulation plays an important part in
lowering operating expenses, reducing energy loss, and

decreasing emissions.
Section 135-10. Definitions. As used in this Act:
"Agency" means the Capital Development Board.
"Mechanical insulation" means insulation materials,
facings, and accessory products that are applied to mechanical
systems.
"Mechanical insulation energy and safety assessment" means
an assessment that analyzes potential energy savings and any
potential public health risks according to the specifications
applicable to the building's mechanical equipment.
"Qualified mechanical insulation contractor" means a
mechanical insulation contractor who is an active participant
in an apprenticeship program approved by the United States
Department of Labor.
Section 135-15. Mechanical insulation assessment and
remediation. To further Illinois along the path of 100% clean
energy, there is hereby created a Mechanical Insulation
Assessment Pilot Program. In furtherance of the goals of the
pilot program, the Agency shall contract with a qualified
mechanical insulation contractor to execute a mechanical
insulation energy and safety assessment for 50 State-owned
buildings. The Agency shall contract with other entities as
deemed necessary to aid in determining the cost and scope of
each remediation project including any and all necessary

ancillary work. To determine the 50 buildings that will
participate in the Pilot Program, the Agency shall take into
consideration whether remediation work has been completed on
the mechanical system recently as well as any immediate plans
to update the mechanical systems and whether there are plans
for the building's continued future use.
The Mechanical Insulation Energy and Safety Assessment
Pilot Program findings shall include: (1) any and all
remediation measures necessary to bring the subject mechanical
insulation system up to Code in accordance with the Energy
Efficient Building Act and to ensure the system functions at a
specific operating temperature to minimize energy loss; (2)
any and all projected energy savings to the State as a result
of the completion of any and all recommendation remediation;
(3) any public health or safety concerns identified during the
assessment; and (4) the projected cost to complete any and all
recommended remediations.
Further, the Agency shall report to the General Assembly
the findings of the completed Mechanical Insulation Energy and
Safety Assessment Pilot Program no later than July 1, 2025.
The findings of each subject building's mechanical
insulation energy and safety assessment shall be a matter of
public record and posted on the Agency's website no later than
July 1, 2025.
This Act is subject to appropriation.
All work under this Act shall be performed in accordance

with the Prevailing Wage Act.
Section 135-900. The Prevailing Wage Act is amended by
changing Section 2 as follows:
(820 ILCS 130/2) (from Ch. 48, par. 39s-2)
Sec. 2. This Act applies to the wages of laborers,
mechanics and other workers employed in any public works, as
hereinafter defined, by any public body and to anyone under
contracts for public works. This includes any maintenance,
repair, assembly, or disassembly work performed on equipment
whether owned, leased, or rented.
As used in this Act, unless the context indicates
otherwise:
"Public works" means all fixed works constructed or
demolished by any public body, or paid for wholly or in part
out of public funds. "Public works" as defined herein includes
all projects financed in whole or in part with bonds, grants,
loans, or other funds made available by or through the State or
any of its political subdivisions, including but not limited
to: bonds issued under the Industrial Project Revenue Bond Act
(Article 11, Division 74 of the Illinois Municipal Code), the
Industrial Building Revenue Bond Act, the Illinois Finance
Authority Act, the Illinois Sports Facilities Authority Act,
or the Build Illinois Bond Act; loans or other funds made
available pursuant to the Build Illinois Act; loans or other

funds made available pursuant to the Riverfront Development
Fund under Section 10-15 of the River Edge Redevelopment Zone
Act; or funds from the Fund for Illinois' Future under Section
6z-47 of the State Finance Act, funds for school construction
under Section 5 of the General Obligation Bond Act, funds
authorized under Section 3 of the School Construction Bond
Act, funds for school infrastructure under Section 6z-45 of
the State Finance Act, and funds for transportation purposes
under Section 4 of the General Obligation Bond Act. "Public
works" also includes (i) all projects financed in whole or in
part with funds from the Environmental Protection Agency under
the Illinois Renewable Fuels Development Program Act for which
there is no project labor agreement; (ii) all work performed
pursuant to a public private agreement under the Public
Private Agreements for the Illiana Expressway Act or the
Public-Private Agreements for the South Suburban Airport Act;
(iii) all projects undertaken under a public-private agreement
under the Public-Private Partnerships for Transportation Act;
and (iv) all transportation facilities undertaken under a
design-build contract or a Construction Manager/General
Contractor contract under the Innovations for Transportation
Infrastructure Act. "Public works" also includes all projects
at leased facility property used for airport purposes under
Section 35 of the Local Government Facility Lease Act. "Public
works" also includes the construction of a new wind power
facility by a business designated as a High Impact Business

under Section 5.5(a)(3)(E) and the construction of a new
utility-scale solar power facility by a business designated as
a High Impact Business under Section 5.5(a)(3)(E-5) of the
Illinois Enterprise Zone Act. "Public works" also includes
electric vehicle charging station projects financed pursuant
to the Electric Vehicle Act and renewable energy projects
required to pay the prevailing wage pursuant to the Illinois
Power Agency Act. "Public works" does not include work done
directly by any public utility company, whether or not done
under public supervision or direction, or paid for wholly or
in part out of public funds. "Public works" also includes
construction projects performed by a third party contracted by
any public utility, as described in subsection (a) of Section
2.1, in public rights-of-way, as defined in Section 21-201 of
the Public Utilities Act, whether or not done under public
supervision or direction, or paid for wholly or in part out of
public funds. "Public works" also includes construction
projects that exceed 15 aggregate miles of new fiber optic
cable, performed by a third party contracted by any public
utility, as described in subsection (b) of Section 2.1, in
public rights-of-way, as defined in Section 21-201 of the
Public Utilities Act, whether or not done under public
supervision or direction, or paid for wholly or in part out of
public funds. "Public works" also includes any corrective
action performed pursuant to Title XVI of the Environmental
Protection Act for which payment from the Underground Storage

Tank Fund is requested. "Public works" also includes work
performed subject to Mechanical Insulation Energy and Safety
Assessment Act "Public works" does not include projects
undertaken by the owner at an owner-occupied single-family
residence or at an owner-occupied unit of a multi-family
residence. "Public works" does not include work performed for
soil and water conservation purposes on agricultural lands,
whether or not done under public supervision or paid for
wholly or in part out of public funds, done directly by an
owner or person who has legal control of those lands.
"Construction" means all work on public works involving
laborers, workers or mechanics. This includes any maintenance,
repair, assembly, or disassembly work performed on equipment
whether owned, leased, or rented.
"Locality" means the county where the physical work upon
public works is performed, except (1) that if there is not
available in the county a sufficient number of competent
skilled laborers, workers and mechanics to construct the
public works efficiently and properly, "locality" includes any
other county nearest the one in which the work or construction
is to be performed and from which such persons may be obtained
in sufficient numbers to perform the work and (2) that, with
respect to contracts for highway work with the Department of
Transportation of this State, "locality" may at the discretion
of the Secretary of the Department of Transportation be
construed to include two or more adjacent counties from which

workers may be accessible for work on such construction.
"Public body" means the State or any officer, board or
commission of the State or any political subdivision or
department thereof, or any institution supported in whole or
in part by public funds, and includes every county, city,
town, village, township, school district, irrigation, utility,
reclamation improvement or other district and every other
political subdivision, district or municipality of the state
whether such political subdivision, municipality or district
operates under a special charter or not.
"Labor organization" means an organization that is the
exclusive representative of an employer's employees recognized
or certified pursuant to the National Labor Relations Act.
The terms "general prevailing rate of hourly wages",
"general prevailing rate of wages" or "prevailing rate of
wages" when used in this Act mean the hourly cash wages plus
annualized fringe benefits for training and apprenticeship
programs approved by the U.S. Department of Labor, Bureau of
Apprenticeship and Training, health and welfare, insurance,
vacations and pensions paid generally, in the locality in
which the work is being performed, to employees engaged in
work of a similar character on public works.
(Source: P.A. 102-9, eff. 1-1-22; 102-444, eff. 8-20-21;
102-673, eff. 11-30-21; 102-813, eff. 5-13-22; 102-1094, eff.
6-15-22.)

ARTICLE 140.
Section 140-5. The Illinois Income Tax Act is amended by
changing Section 203 as follows:
(35 ILCS 5/203) (from Ch. 120, par. 2-203)
Sec. 203. Base income defined.
(a) Individuals.
(1) In general. In the case of an individual, base
income means an amount equal to the taxpayer's adjusted
gross income for the taxable year as modified by paragraph
(2).
(2) Modifications. The adjusted gross income referred
to in paragraph (1) shall be modified by adding thereto
the sum of the following amounts:
(A) An amount equal to all amounts paid or accrued
to the taxpayer as interest or dividends during the
taxable year to the extent excluded from gross income
in the computation of adjusted gross income, except
stock dividends of qualified public utilities
described in Section 305(e) of the Internal Revenue
Code;
(B) An amount equal to the amount of tax imposed by
this Act to the extent deducted from gross income in
the computation of adjusted gross income for the
taxable year;

(C) An amount equal to the amount received during
the taxable year as a recovery or refund of real
property taxes paid with respect to the taxpayer's
principal residence under the Revenue Act of 1939 and
for which a deduction was previously taken under
subparagraph (L) of this paragraph (2) prior to July
1, 1991, the retrospective application date of Article
4 of Public Act 87-17. In the case of multi-unit or
multi-use structures and farm dwellings, the taxes on
the taxpayer's principal residence shall be that
portion of the total taxes for the entire property
which is attributable to such principal residence;
(D) An amount equal to the amount of the capital
gain deduction allowable under the Internal Revenue
Code, to the extent deducted from gross income in the
computation of adjusted gross income;
(D-5) An amount, to the extent not included in
adjusted gross income, equal to the amount of money
withdrawn by the taxpayer in the taxable year from a
medical care savings account and the interest earned
on the account in the taxable year of a withdrawal
pursuant to subsection (b) of Section 20 of the
Medical Care Savings Account Act or subsection (b) of
Section 20 of the Medical Care Savings Account Act of
2000;
(D-10) For taxable years ending after December 31,

1997, an amount equal to any eligible remediation
costs that the individual deducted in computing
adjusted gross income and for which the individual
claims a credit under subsection (l) of Section 201;
(D-15) For taxable years 2001 and thereafter, an
amount equal to the bonus depreciation deduction taken
on the taxpayer's federal income tax return for the
taxable year under subsection (k) of Section 168 of
the Internal Revenue Code;
(D-16) If the taxpayer sells, transfers, abandons,
or otherwise disposes of property for which the
taxpayer was required in any taxable year to make an
addition modification under subparagraph (D-15), then
an amount equal to the aggregate amount of the
deductions taken in all taxable years under
subparagraph (Z) with respect to that property.
If the taxpayer continues to own property through
the last day of the last tax year for which a
subtraction is allowed with respect to that property
under subparagraph (Z) and for which the taxpayer was
allowed in any taxable year to make a subtraction
modification under subparagraph (Z), then an amount
equal to that subtraction modification.
The taxpayer is required to make the addition
modification under this subparagraph only once with
respect to any one piece of property;

(D-17) An amount equal to the amount otherwise
allowed as a deduction in computing base income for
interest paid, accrued, or incurred, directly or
indirectly, (i) for taxable years ending on or after
December 31, 2004, to a foreign person who would be a
member of the same unitary business group but for the
fact that foreign person's business activity outside
the United States is 80% or more of the foreign
person's total business activity and (ii) for taxable
years ending on or after December 31, 2008, to a person
who would be a member of the same unitary business
group but for the fact that the person is prohibited
under Section 1501(a)(27) from being included in the
unitary business group because he or she is ordinarily
required to apportion business income under different
subsections of Section 304. The addition modification
required by this subparagraph shall be reduced to the
extent that dividends were included in base income of
the unitary group for the same taxable year and
received by the taxpayer or by a member of the
taxpayer's unitary business group (including amounts
included in gross income under Sections 951 through
964 of the Internal Revenue Code and amounts included
in gross income under Section 78 of the Internal
Revenue Code) with respect to the stock of the same
person to whom the interest was paid, accrued, or

incurred.
This paragraph shall not apply to the following:
(i) an item of interest paid, accrued, or
incurred, directly or indirectly, to a person who
is subject in a foreign country or state, other
than a state which requires mandatory unitary
reporting, to a tax on or measured by net income
with respect to such interest; or
(ii) an item of interest paid, accrued, or
incurred, directly or indirectly, to a person if
the taxpayer can establish, based on a
preponderance of the evidence, both of the
following:
(a) the person, during the same taxable
year, paid, accrued, or incurred, the interest
to a person that is not a related member, and
(b) the transaction giving rise to the
interest expense between the taxpayer and the
person did not have as a principal purpose the
avoidance of Illinois income tax, and is paid
pursuant to a contract or agreement that
reflects an arm's-length interest rate and
terms; or
(iii) the taxpayer can establish, based on
clear and convincing evidence, that the interest
paid, accrued, or incurred relates to a contract

or agreement entered into at arm's-length rates
and terms and the principal purpose for the
payment is not federal or Illinois tax avoidance;
or
(iv) an item of interest paid, accrued, or
incurred, directly or indirectly, to a person if
the taxpayer establishes by clear and convincing
evidence that the adjustments are unreasonable; or
if the taxpayer and the Director agree in writing
to the application or use of an alternative method
of apportionment under Section 304(f).
Nothing in this subsection shall preclude the
Director from making any other adjustment
otherwise allowed under Section 404 of this Act
for any tax year beginning after the effective
date of this amendment provided such adjustment is
made pursuant to regulation adopted by the
Department and such regulations provide methods
and standards by which the Department will utilize
its authority under Section 404 of this Act;
(D-18) An amount equal to the amount of intangible
expenses and costs otherwise allowed as a deduction in
computing base income, and that were paid, accrued, or
incurred, directly or indirectly, (i) for taxable
years ending on or after December 31, 2004, to a
foreign person who would be a member of the same

unitary business group but for the fact that the
foreign person's business activity outside the United
States is 80% or more of that person's total business
activity and (ii) for taxable years ending on or after
December 31, 2008, to a person who would be a member of
the same unitary business group but for the fact that
the person is prohibited under Section 1501(a)(27)
from being included in the unitary business group
because he or she is ordinarily required to apportion
business income under different subsections of Section
304. The addition modification required by this
subparagraph shall be reduced to the extent that
dividends were included in base income of the unitary
group for the same taxable year and received by the
taxpayer or by a member of the taxpayer's unitary
business group (including amounts included in gross
income under Sections 951 through 964 of the Internal
Revenue Code and amounts included in gross income
under Section 78 of the Internal Revenue Code) with
respect to the stock of the same person to whom the
intangible expenses and costs were directly or
indirectly paid, incurred, or accrued. The preceding
sentence does not apply to the extent that the same
dividends caused a reduction to the addition
modification required under Section 203(a)(2)(D-17) of
this Act. As used in this subparagraph, the term

"intangible expenses and costs" includes (1) expenses,
losses, and costs for, or related to, the direct or
indirect acquisition, use, maintenance or management,
ownership, sale, exchange, or any other disposition of
intangible property; (2) losses incurred, directly or
indirectly, from factoring transactions or discounting
transactions; (3) royalty, patent, technical, and
copyright fees; (4) licensing fees; and (5) other
similar expenses and costs. For purposes of this
subparagraph, "intangible property" includes patents,
patent applications, trade names, trademarks, service
marks, copyrights, mask works, trade secrets, and
similar types of intangible assets.
This paragraph shall not apply to the following:
(i) any item of intangible expenses or costs
paid, accrued, or incurred, directly or
indirectly, from a transaction with a person who
is subject in a foreign country or state, other
than a state which requires mandatory unitary
reporting, to a tax on or measured by net income
with respect to such item; or
(ii) any item of intangible expense or cost
paid, accrued, or incurred, directly or
indirectly, if the taxpayer can establish, based
on a preponderance of the evidence, both of the
following:

(a) the person during the same taxable
year paid, accrued, or incurred, the
intangible expense or cost to a person that is
not a related member, and
(b) the transaction giving rise to the
intangible expense or cost between the
taxpayer and the person did not have as a
principal purpose the avoidance of Illinois
income tax, and is paid pursuant to a contract
or agreement that reflects arm's-length terms;
or
(iii) any item of intangible expense or cost
paid, accrued, or incurred, directly or
indirectly, from a transaction with a person if
the taxpayer establishes by clear and convincing
evidence, that the adjustments are unreasonable;
or if the taxpayer and the Director agree in
writing to the application or use of an
alternative method of apportionment under Section
304(f);
Nothing in this subsection shall preclude the
Director from making any other adjustment
otherwise allowed under Section 404 of this Act
for any tax year beginning after the effective
date of this amendment provided such adjustment is
made pursuant to regulation adopted by the

Department and such regulations provide methods
and standards by which the Department will utilize
its authority under Section 404 of this Act;
(D-19) For taxable years ending on or after
December 31, 2008, an amount equal to the amount of
insurance premium expenses and costs otherwise allowed
as a deduction in computing base income, and that were
paid, accrued, or incurred, directly or indirectly, to
a person who would be a member of the same unitary
business group but for the fact that the person is
prohibited under Section 1501(a)(27) from being
included in the unitary business group because he or
she is ordinarily required to apportion business
income under different subsections of Section 304. The
addition modification required by this subparagraph
shall be reduced to the extent that dividends were
included in base income of the unitary group for the
same taxable year and received by the taxpayer or by a
member of the taxpayer's unitary business group
(including amounts included in gross income under
Sections 951 through 964 of the Internal Revenue Code
and amounts included in gross income under Section 78
of the Internal Revenue Code) with respect to the
stock of the same person to whom the premiums and costs
were directly or indirectly paid, incurred, or
accrued. The preceding sentence does not apply to the

extent that the same dividends caused a reduction to
the addition modification required under Section
203(a)(2)(D-17) or Section 203(a)(2)(D-18) of this
Act;
(D-20) For taxable years beginning on or after
January 1, 2002 and ending on or before December 31,
2006, in the case of a distribution from a qualified
tuition program under Section 529 of the Internal
Revenue Code, other than (i) a distribution from a
College Savings Pool created under Section 16.5 of the
State Treasurer Act or (ii) a distribution from the
Illinois Prepaid Tuition Trust Fund, an amount equal
to the amount excluded from gross income under Section
529(c)(3)(B). For taxable years beginning on or after
January 1, 2007, in the case of a distribution from a
qualified tuition program under Section 529 of the
Internal Revenue Code, other than (i) a distribution
from a College Savings Pool created under Section 16.5
of the State Treasurer Act, (ii) a distribution from
the Illinois Prepaid Tuition Trust Fund, or (iii) a
distribution from a qualified tuition program under
Section 529 of the Internal Revenue Code that (I)
adopts and determines that its offering materials
comply with the College Savings Plans Network's
disclosure principles and (II) has made reasonable
efforts to inform in-state residents of the existence

of in-state qualified tuition programs by informing
Illinois residents directly and, where applicable, to
inform financial intermediaries distributing the
program to inform in-state residents of the existence
of in-state qualified tuition programs at least
annually, an amount equal to the amount excluded from
gross income under Section 529(c)(3)(B).
For the purposes of this subparagraph (D-20), a
qualified tuition program has made reasonable efforts
if it makes disclosures (which may use the term
"in-state program" or "in-state plan" and need not
specifically refer to Illinois or its qualified
programs by name) (i) directly to prospective
participants in its offering materials or makes a
public disclosure, such as a website posting; and (ii)
where applicable, to intermediaries selling the
out-of-state program in the same manner that the
out-of-state program distributes its offering
materials;
(D-20.5) For taxable years beginning on or after
January 1, 2018, in the case of a distribution from a
qualified ABLE program under Section 529A of the
Internal Revenue Code, other than a distribution from
a qualified ABLE program created under Section 16.6 of
the State Treasurer Act, an amount equal to the amount
excluded from gross income under Section 529A(c)(1)(B)

of the Internal Revenue Code;
(D-21) For taxable years beginning on or after
January 1, 2007, in the case of transfer of moneys from
a qualified tuition program under Section 529 of the
Internal Revenue Code that is administered by the
State to an out-of-state program, an amount equal to
the amount of moneys previously deducted from base
income under subsection (a)(2)(Y) of this Section;
(D-21.5) For taxable years beginning on or after
January 1, 2018, in the case of the transfer of moneys
from a qualified tuition program under Section 529 or
a qualified ABLE program under Section 529A of the
Internal Revenue Code that is administered by this
State to an ABLE account established under an
out-of-state ABLE account program, an amount equal to
the contribution component of the transferred amount
that was previously deducted from base income under
subsection (a)(2)(Y) or subsection (a)(2)(HH) of this
Section;
(D-22) For taxable years beginning on or after
January 1, 2009, and prior to January 1, 2018, in the
case of a nonqualified withdrawal or refund of moneys
from a qualified tuition program under Section 529 of
the Internal Revenue Code administered by the State
that is not used for qualified expenses at an eligible
education institution, an amount equal to the

contribution component of the nonqualified withdrawal
or refund that was previously deducted from base
income under subsection (a)(2)(y) of this Section,
provided that the withdrawal or refund did not result
from the beneficiary's death or disability. For
taxable years beginning on or after January 1, 2018:
(1) in the case of a nonqualified withdrawal or
refund, as defined under Section 16.5 of the State
Treasurer Act, of moneys from a qualified tuition
program under Section 529 of the Internal Revenue Code
administered by the State, an amount equal to the
contribution component of the nonqualified withdrawal
or refund that was previously deducted from base
income under subsection (a)(2)(Y) of this Section, and
(2) in the case of a nonqualified withdrawal or refund
from a qualified ABLE program under Section 529A of
the Internal Revenue Code administered by the State
that is not used for qualified disability expenses, an
amount equal to the contribution component of the
nonqualified withdrawal or refund that was previously
deducted from base income under subsection (a)(2)(HH)
of this Section;
(D-23) An amount equal to the credit allowable to
the taxpayer under Section 218(a) of this Act,
determined without regard to Section 218(c) of this
Act;

(D-24) For taxable years ending on or after
December 31, 2017, an amount equal to the deduction
allowed under Section 199 of the Internal Revenue Code
for the taxable year;
(D-25) In the case of a resident, an amount equal
to the amount of tax for which a credit is allowed
pursuant to Section 201(p)(7) of this Act;
and by deducting from the total so obtained the sum of the
following amounts:
(E) For taxable years ending before December 31,
2001, any amount included in such total in respect of
any compensation (including but not limited to any
compensation paid or accrued to a serviceman while a
prisoner of war or missing in action) paid to a
resident by reason of being on active duty in the Armed
Forces of the United States and in respect of any
compensation paid or accrued to a resident who as a
governmental employee was a prisoner of war or missing
in action, and in respect of any compensation paid to a
resident in 1971 or thereafter for annual training
performed pursuant to Sections 502 and 503, Title 32,
United States Code as a member of the Illinois
National Guard or, beginning with taxable years ending
on or after December 31, 2007, the National Guard of
any other state. For taxable years ending on or after
December 31, 2001, any amount included in such total

in respect of any compensation (including but not
limited to any compensation paid or accrued to a
serviceman while a prisoner of war or missing in
action) paid to a resident by reason of being a member
of any component of the Armed Forces of the United
States and in respect of any compensation paid or
accrued to a resident who as a governmental employee
was a prisoner of war or missing in action, and in
respect of any compensation paid to a resident in 2001
or thereafter by reason of being a member of the
Illinois National Guard or, beginning with taxable
years ending on or after December 31, 2007, the
National Guard of any other state. The provisions of
this subparagraph (E) are exempt from the provisions
of Section 250;
(F) An amount equal to all amounts included in
such total pursuant to the provisions of Sections
402(a), 402(c), 403(a), 403(b), 406(a), 407(a), and
408 of the Internal Revenue Code, or included in such
total as distributions under the provisions of any
retirement or disability plan for employees of any
governmental agency or unit, or retirement payments to
retired partners, which payments are excluded in
computing net earnings from self employment by Section
1402 of the Internal Revenue Code and regulations
adopted pursuant thereto;

(G) The valuation limitation amount;
(H) An amount equal to the amount of any tax
imposed by this Act which was refunded to the taxpayer
and included in such total for the taxable year;
(I) An amount equal to all amounts included in
such total pursuant to the provisions of Section 111
of the Internal Revenue Code as a recovery of items
previously deducted from adjusted gross income in the
computation of taxable income;
(J) An amount equal to those dividends included in
such total which were paid by a corporation which
conducts business operations in a River Edge
Redevelopment Zone or zones created under the River
Edge Redevelopment Zone Act, and conducts
substantially all of its operations in a River Edge
Redevelopment Zone or zones. This subparagraph (J) is
exempt from the provisions of Section 250;
(K) An amount equal to those dividends included in
such total that were paid by a corporation that
conducts business operations in a federally designated
Foreign Trade Zone or Sub-Zone and that is designated
a High Impact Business located in Illinois; provided
that dividends eligible for the deduction provided in
subparagraph (J) of paragraph (2) of this subsection
shall not be eligible for the deduction provided under
this subparagraph (K);

(L) For taxable years ending after December 31,
1983, an amount equal to all social security benefits
and railroad retirement benefits included in such
total pursuant to Sections 72(r) and 86 of the
Internal Revenue Code;
(M) With the exception of any amounts subtracted
under subparagraph (N), an amount equal to the sum of
all amounts disallowed as deductions by (i) Sections
171(a)(2) and 265(a)(2) of the Internal Revenue Code,
and all amounts of expenses allocable to interest and
disallowed as deductions by Section 265(a)(1) of the
Internal Revenue Code; and (ii) for taxable years
ending on or after August 13, 1999, Sections
171(a)(2), 265, 280C, and 832(b)(5)(B)(i) of the
Internal Revenue Code, plus, for taxable years ending
on or after December 31, 2011, Section 45G(e)(3) of
the Internal Revenue Code and, for taxable years
ending on or after December 31, 2008, any amount
included in gross income under Section 87 of the
Internal Revenue Code; the provisions of this
subparagraph are exempt from the provisions of Section
250;
(N) An amount equal to all amounts included in
such total which are exempt from taxation by this
State either by reason of its statutes or Constitution
or by reason of the Constitution, treaties or statutes

of the United States; provided that, in the case of any
statute of this State that exempts income derived from
bonds or other obligations from the tax imposed under
this Act, the amount exempted shall be the interest
net of bond premium amortization;
(O) An amount equal to any contribution made to a
job training project established pursuant to the Tax
Increment Allocation Redevelopment Act;
(P) An amount equal to the amount of the deduction
used to compute the federal income tax credit for
restoration of substantial amounts held under claim of
right for the taxable year pursuant to Section 1341 of
the Internal Revenue Code or of any itemized deduction
taken from adjusted gross income in the computation of
taxable income for restoration of substantial amounts
held under claim of right for the taxable year;
(Q) An amount equal to any amounts included in
such total, received by the taxpayer as an
acceleration in the payment of life, endowment or
annuity benefits in advance of the time they would
otherwise be payable as an indemnity for a terminal
illness;
(R) An amount equal to the amount of any federal or
State bonus paid to veterans of the Persian Gulf War;
(S) An amount, to the extent included in adjusted
gross income, equal to the amount of a contribution

made in the taxable year on behalf of the taxpayer to a
medical care savings account established under the
Medical Care Savings Account Act or the Medical Care
Savings Account Act of 2000 to the extent the
contribution is accepted by the account administrator
as provided in that Act;
(T) An amount, to the extent included in adjusted
gross income, equal to the amount of interest earned
in the taxable year on a medical care savings account
established under the Medical Care Savings Account Act
or the Medical Care Savings Account Act of 2000 on
behalf of the taxpayer, other than interest added
pursuant to item (D-5) of this paragraph (2);
(U) For one taxable year beginning on or after
January 1, 1994, an amount equal to the total amount of
tax imposed and paid under subsections (a) and (b) of
Section 201 of this Act on grant amounts received by
the taxpayer under the Nursing Home Grant Assistance
Act during the taxpayer's taxable years 1992 and 1993;
(V) Beginning with tax years ending on or after
December 31, 1995 and ending with tax years ending on
or before December 31, 2004, an amount equal to the
amount paid by a taxpayer who is a self-employed
taxpayer, a partner of a partnership, or a shareholder
in a Subchapter S corporation for health insurance or
long-term care insurance for that taxpayer or that

taxpayer's spouse or dependents, to the extent that
the amount paid for that health insurance or long-term
care insurance may be deducted under Section 213 of
the Internal Revenue Code, has not been deducted on
the federal income tax return of the taxpayer, and
does not exceed the taxable income attributable to
that taxpayer's income, self-employment income, or
Subchapter S corporation income; except that no
deduction shall be allowed under this item (V) if the
taxpayer is eligible to participate in any health
insurance or long-term care insurance plan of an
employer of the taxpayer or the taxpayer's spouse. The
amount of the health insurance and long-term care
insurance subtracted under this item (V) shall be
determined by multiplying total health insurance and
long-term care insurance premiums paid by the taxpayer
times a number that represents the fractional
percentage of eligible medical expenses under Section
213 of the Internal Revenue Code of 1986 not actually
deducted on the taxpayer's federal income tax return;
(W) For taxable years beginning on or after
January 1, 1998, all amounts included in the
taxpayer's federal gross income in the taxable year
from amounts converted from a regular IRA to a Roth
IRA. This paragraph is exempt from the provisions of
Section 250;

(X) For taxable year 1999 and thereafter, an
amount equal to the amount of any (i) distributions,
to the extent includible in gross income for federal
income tax purposes, made to the taxpayer because of
his or her status as a victim of persecution for racial
or religious reasons by Nazi Germany or any other Axis
regime or as an heir of the victim and (ii) items of
income, to the extent includible in gross income for
federal income tax purposes, attributable to, derived
from or in any way related to assets stolen from,
hidden from, or otherwise lost to a victim of
persecution for racial or religious reasons by Nazi
Germany or any other Axis regime immediately prior to,
during, and immediately after World War II, including,
but not limited to, interest on the proceeds
receivable as insurance under policies issued to a
victim of persecution for racial or religious reasons
by Nazi Germany or any other Axis regime by European
insurance companies immediately prior to and during
World War II; provided, however, this subtraction from
federal adjusted gross income does not apply to assets
acquired with such assets or with the proceeds from
the sale of such assets; provided, further, this
paragraph shall only apply to a taxpayer who was the
first recipient of such assets after their recovery
and who is a victim of persecution for racial or

religious reasons by Nazi Germany or any other Axis
regime or as an heir of the victim. The amount of and
the eligibility for any public assistance, benefit, or
similar entitlement is not affected by the inclusion
of items (i) and (ii) of this paragraph in gross income
for federal income tax purposes. This paragraph is
exempt from the provisions of Section 250;
(Y) For taxable years beginning on or after
January 1, 2002 and ending on or before December 31,
2004, moneys contributed in the taxable year to a
College Savings Pool account under Section 16.5 of the
State Treasurer Act, except that amounts excluded from
gross income under Section 529(c)(3)(C)(i) of the
Internal Revenue Code shall not be considered moneys
contributed under this subparagraph (Y). For taxable
years beginning on or after January 1, 2005, a maximum
of $10,000 contributed in the taxable year to (i) a
College Savings Pool account under Section 16.5 of the
State Treasurer Act or (ii) the Illinois Prepaid
Tuition Trust Fund, except that amounts excluded from
gross income under Section 529(c)(3)(C)(i) of the
Internal Revenue Code shall not be considered moneys
contributed under this subparagraph (Y). For purposes
of this subparagraph, contributions made by an
employer on behalf of an employee, or matching
contributions made by an employee, shall be treated as

made by the employee. This subparagraph (Y) is exempt
from the provisions of Section 250;
(Z) For taxable years 2001 and thereafter, for the
taxable year in which the bonus depreciation deduction
is taken on the taxpayer's federal income tax return
under subsection (k) of Section 168 of the Internal
Revenue Code and for each applicable taxable year
thereafter, an amount equal to "x", where:
(1) "y" equals the amount of the depreciation
deduction taken for the taxable year on the
taxpayer's federal income tax return on property
for which the bonus depreciation deduction was
taken in any year under subsection (k) of Section
168 of the Internal Revenue Code, but not
including the bonus depreciation deduction;
(2) for taxable years ending on or before
December 31, 2005, "x" equals "y" multiplied by 30
and then divided by 70 (or "y" multiplied by
0.429); and
(3) for taxable years ending after December
31, 2005:
(i) for property on which a bonus
depreciation deduction of 30% of the adjusted
basis was taken, "x" equals "y" multiplied by
30 and then divided by 70 (or "y" multiplied
by 0.429);

(ii) for property on which a bonus
depreciation deduction of 50% of the adjusted
basis was taken, "x" equals "y" multiplied by
1.0;
(iii) for property on which a bonus
depreciation deduction of 100% of the adjusted
basis was taken in a taxable year ending on or
after December 31, 2021, "x" equals the
depreciation deduction that would be allowed
on that property if the taxpayer had made the
election under Section 168(k)(7) of the
Internal Revenue Code to not claim bonus
depreciation on that property; and
(iv) for property on which a bonus
depreciation deduction of a percentage other
than 30%, 50% or 100% of the adjusted basis
was taken in a taxable year ending on or after
December 31, 2021, "x" equals "y" multiplied
by 100 times the percentage bonus depreciation
on the property (that is, 100(bonus%)) and
then divided by 100 times 1 minus the
percentage bonus depreciation on the property
(that is, 100(1–bonus%)).
The aggregate amount deducted under this
subparagraph in all taxable years for any one piece of
property may not exceed the amount of the bonus

depreciation deduction taken on that property on the
taxpayer's federal income tax return under subsection
(k) of Section 168 of the Internal Revenue Code. This
subparagraph (Z) is exempt from the provisions of
Section 250;
(AA) If the taxpayer sells, transfers, abandons,
or otherwise disposes of property for which the
taxpayer was required in any taxable year to make an
addition modification under subparagraph (D-15), then
an amount equal to that addition modification.
If the taxpayer continues to own property through
the last day of the last tax year for which a
subtraction is allowed with respect to that property
under subparagraph (Z) and for which the taxpayer was
required in any taxable year to make an addition
modification under subparagraph (D-15), then an amount
equal to that addition modification.
The taxpayer is allowed to take the deduction
under this subparagraph only once with respect to any
one piece of property.
This subparagraph (AA) is exempt from the
provisions of Section 250;
(BB) Any amount included in adjusted gross income,
other than salary, received by a driver in a
ridesharing arrangement using a motor vehicle;
(CC) The amount of (i) any interest income (net of

the deductions allocable thereto) taken into account
for the taxable year with respect to a transaction
with a taxpayer that is required to make an addition
modification with respect to such transaction under
Section 203(a)(2)(D-17), 203(b)(2)(E-12),
203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed
the amount of that addition modification, and (ii) any
income from intangible property (net of the deductions
allocable thereto) taken into account for the taxable
year with respect to a transaction with a taxpayer
that is required to make an addition modification with
respect to such transaction under Section
203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or
203(d)(2)(D-8), but not to exceed the amount of that
addition modification. This subparagraph (CC) is
exempt from the provisions of Section 250;
(DD) An amount equal to the interest income taken
into account for the taxable year (net of the
deductions allocable thereto) with respect to
transactions with (i) a foreign person who would be a
member of the taxpayer's unitary business group but
for the fact that the foreign person's business
activity outside the United States is 80% or more of
that person's total business activity and (ii) for
taxable years ending on or after December 31, 2008, to
a person who would be a member of the same unitary

business group but for the fact that the person is
prohibited under Section 1501(a)(27) from being
included in the unitary business group because he or
she is ordinarily required to apportion business
income under different subsections of Section 304, but
not to exceed the addition modification required to be
made for the same taxable year under Section
203(a)(2)(D-17) for interest paid, accrued, or
incurred, directly or indirectly, to the same person.
This subparagraph (DD) is exempt from the provisions
of Section 250;
(EE) An amount equal to the income from intangible
property taken into account for the taxable year (net
of the deductions allocable thereto) with respect to
transactions with (i) a foreign person who would be a
member of the taxpayer's unitary business group but
for the fact that the foreign person's business
activity outside the United States is 80% or more of
that person's total business activity and (ii) for
taxable years ending on or after December 31, 2008, to
a person who would be a member of the same unitary
business group but for the fact that the person is
prohibited under Section 1501(a)(27) from being
included in the unitary business group because he or
she is ordinarily required to apportion business
income under different subsections of Section 304, but

not to exceed the addition modification required to be
made for the same taxable year under Section
203(a)(2)(D-18) for intangible expenses and costs
paid, accrued, or incurred, directly or indirectly, to
the same foreign person. This subparagraph (EE) is
exempt from the provisions of Section 250;
(FF) An amount equal to any amount awarded to the
taxpayer during the taxable year by the Court of
Claims under subsection (c) of Section 8 of the Court
of Claims Act for time unjustly served in a State
prison. This subparagraph (FF) is exempt from the
provisions of Section 250;
(GG) For taxable years ending on or after December
31, 2011, in the case of a taxpayer who was required to
add back any insurance premiums under Section
203(a)(2)(D-19), such taxpayer may elect to subtract
that part of a reimbursement received from the
insurance company equal to the amount of the expense
or loss (including expenses incurred by the insurance
company) that would have been taken into account as a
deduction for federal income tax purposes if the
expense or loss had been uninsured. If a taxpayer
makes the election provided for by this subparagraph
(GG), the insurer to which the premiums were paid must
add back to income the amount subtracted by the
taxpayer pursuant to this subparagraph (GG). This

subparagraph (GG) is exempt from the provisions of
Section 250;
(HH) For taxable years beginning on or after
January 1, 2018 and prior to January 1, 2028, a maximum
of $10,000 contributed in the taxable year to a
qualified ABLE account under Section 16.6 of the State
Treasurer Act, except that amounts excluded from gross
income under Section 529(c)(3)(C)(i) or Section
529A(c)(1)(C) of the Internal Revenue Code shall not
be considered moneys contributed under this
subparagraph (HH). For purposes of this subparagraph
(HH), contributions made by an employer on behalf of
an employee, or matching contributions made by an
employee, shall be treated as made by the employee;
and
(II) For taxable years that begin on or after
January 1, 2021 and begin before January 1, 2026, the
amount that is included in the taxpayer's federal
adjusted gross income pursuant to Section 61 of the
Internal Revenue Code as discharge of indebtedness
attributable to student loan forgiveness and that is
not excluded from the taxpayer's federal adjusted
gross income pursuant to paragraph (5) of subsection
(f) of Section 108 of the Internal Revenue Code; and .
(JJ) For taxable years beginning on or after
January 1, 2023, for any cannabis establishment

operating in this State and licensed under the
Cannabis Regulation and Tax Act or any cannabis
cultivation center or medical cannabis dispensing
organization operating in this State and licensed
under the Compassionate Use of Medical Cannabis
Program Act, an amount equal to the deductions that
were disallowed under Section 280E of the Internal
Revenue Code for the taxable year and that would not be
added back under this subsection. The provisions of
this subparagraph (JJ) are exempt from the provisions
of Section 250.
(b) Corporations.
(1) In general. In the case of a corporation, base
income means an amount equal to the taxpayer's taxable
income for the taxable year as modified by paragraph (2).
(2) Modifications. The taxable income referred to in
paragraph (1) shall be modified by adding thereto the sum
of the following amounts:
(A) An amount equal to all amounts paid or accrued
to the taxpayer as interest and all distributions
received from regulated investment companies during
the taxable year to the extent excluded from gross
income in the computation of taxable income;
(B) An amount equal to the amount of tax imposed by
this Act to the extent deducted from gross income in

the computation of taxable income for the taxable
year;
(C) In the case of a regulated investment company,
an amount equal to the excess of (i) the net long-term
capital gain for the taxable year, over (ii) the
amount of the capital gain dividends designated as
such in accordance with Section 852(b)(3)(C) of the
Internal Revenue Code and any amount designated under
Section 852(b)(3)(D) of the Internal Revenue Code,
attributable to the taxable year (this amendatory Act
of 1995 (Public Act 89-89) is declarative of existing
law and is not a new enactment);
(D) The amount of any net operating loss deduction
taken in arriving at taxable income, other than a net
operating loss carried forward from a taxable year
ending prior to December 31, 1986;
(E) For taxable years in which a net operating
loss carryback or carryforward from a taxable year
ending prior to December 31, 1986 is an element of
taxable income under paragraph (1) of subsection (e)
or subparagraph (E) of paragraph (2) of subsection
(e), the amount by which addition modifications other
than those provided by this subparagraph (E) exceeded
subtraction modifications in such earlier taxable
year, with the following limitations applied in the
order that they are listed:

(i) the addition modification relating to the
net operating loss carried back or forward to the
taxable year from any taxable year ending prior to
December 31, 1986 shall be reduced by the amount
of addition modification under this subparagraph
(E) which related to that net operating loss and
which was taken into account in calculating the
base income of an earlier taxable year, and
(ii) the addition modification relating to the
net operating loss carried back or forward to the
taxable year from any taxable year ending prior to
December 31, 1986 shall not exceed the amount of
such carryback or carryforward;
For taxable years in which there is a net
operating loss carryback or carryforward from more
than one other taxable year ending prior to December
31, 1986, the addition modification provided in this
subparagraph (E) shall be the sum of the amounts
computed independently under the preceding provisions
of this subparagraph (E) for each such taxable year;
(E-5) For taxable years ending after December 31,
1997, an amount equal to any eligible remediation
costs that the corporation deducted in computing
adjusted gross income and for which the corporation
claims a credit under subsection (l) of Section 201;
(E-10) For taxable years 2001 and thereafter, an

amount equal to the bonus depreciation deduction taken
on the taxpayer's federal income tax return for the
taxable year under subsection (k) of Section 168 of
the Internal Revenue Code;
(E-11) If the taxpayer sells, transfers, abandons,
or otherwise disposes of property for which the
taxpayer was required in any taxable year to make an
addition modification under subparagraph (E-10), then
an amount equal to the aggregate amount of the
deductions taken in all taxable years under
subparagraph (T) with respect to that property.
If the taxpayer continues to own property through
the last day of the last tax year for which a
subtraction is allowed with respect to that property
under subparagraph (T) and for which the taxpayer was
allowed in any taxable year to make a subtraction
modification under subparagraph (T), then an amount
equal to that subtraction modification.
The taxpayer is required to make the addition
modification under this subparagraph only once with
respect to any one piece of property;
(E-12) An amount equal to the amount otherwise
allowed as a deduction in computing base income for
interest paid, accrued, or incurred, directly or
indirectly, (i) for taxable years ending on or after
December 31, 2004, to a foreign person who would be a

member of the same unitary business group but for the
fact the foreign person's business activity outside
the United States is 80% or more of the foreign
person's total business activity and (ii) for taxable
years ending on or after December 31, 2008, to a person
who would be a member of the same unitary business
group but for the fact that the person is prohibited
under Section 1501(a)(27) from being included in the
unitary business group because he or she is ordinarily
required to apportion business income under different
subsections of Section 304. The addition modification
required by this subparagraph shall be reduced to the
extent that dividends were included in base income of
the unitary group for the same taxable year and
received by the taxpayer or by a member of the
taxpayer's unitary business group (including amounts
included in gross income pursuant to Sections 951
through 964 of the Internal Revenue Code and amounts
included in gross income under Section 78 of the
Internal Revenue Code) with respect to the stock of
the same person to whom the interest was paid,
accrued, or incurred.
This paragraph shall not apply to the following:
(i) an item of interest paid, accrued, or
incurred, directly or indirectly, to a person who
is subject in a foreign country or state, other

than a state which requires mandatory unitary
reporting, to a tax on or measured by net income
with respect to such interest; or
(ii) an item of interest paid, accrued, or
incurred, directly or indirectly, to a person if
the taxpayer can establish, based on a
preponderance of the evidence, both of the
following:
(a) the person, during the same taxable
year, paid, accrued, or incurred, the interest
to a person that is not a related member, and
(b) the transaction giving rise to the
interest expense between the taxpayer and the
person did not have as a principal purpose the
avoidance of Illinois income tax, and is paid
pursuant to a contract or agreement that
reflects an arm's-length interest rate and
terms; or
(iii) the taxpayer can establish, based on
clear and convincing evidence, that the interest
paid, accrued, or incurred relates to a contract
or agreement entered into at arm's-length rates
and terms and the principal purpose for the
payment is not federal or Illinois tax avoidance;
or
(iv) an item of interest paid, accrued, or

incurred, directly or indirectly, to a person if
the taxpayer establishes by clear and convincing
evidence that the adjustments are unreasonable; or
if the taxpayer and the Director agree in writing
to the application or use of an alternative method
of apportionment under Section 304(f).
Nothing in this subsection shall preclude the
Director from making any other adjustment
otherwise allowed under Section 404 of this Act
for any tax year beginning after the effective
date of this amendment provided such adjustment is
made pursuant to regulation adopted by the
Department and such regulations provide methods
and standards by which the Department will utilize
its authority under Section 404 of this Act;
(E-13) An amount equal to the amount of intangible
expenses and costs otherwise allowed as a deduction in
computing base income, and that were paid, accrued, or
incurred, directly or indirectly, (i) for taxable
years ending on or after December 31, 2004, to a
foreign person who would be a member of the same
unitary business group but for the fact that the
foreign person's business activity outside the United
States is 80% or more of that person's total business
activity and (ii) for taxable years ending on or after
December 31, 2008, to a person who would be a member of

the same unitary business group but for the fact that
the person is prohibited under Section 1501(a)(27)
from being included in the unitary business group
because he or she is ordinarily required to apportion
business income under different subsections of Section
304. The addition modification required by this
subparagraph shall be reduced to the extent that
dividends were included in base income of the unitary
group for the same taxable year and received by the
taxpayer or by a member of the taxpayer's unitary
business group (including amounts included in gross
income pursuant to Sections 951 through 964 of the
Internal Revenue Code and amounts included in gross
income under Section 78 of the Internal Revenue Code)
with respect to the stock of the same person to whom
the intangible expenses and costs were directly or
indirectly paid, incurred, or accrued. The preceding
sentence shall not apply to the extent that the same
dividends caused a reduction to the addition
modification required under Section 203(b)(2)(E-12) of
this Act. As used in this subparagraph, the term
"intangible expenses and costs" includes (1) expenses,
losses, and costs for, or related to, the direct or
indirect acquisition, use, maintenance or management,
ownership, sale, exchange, or any other disposition of
intangible property; (2) losses incurred, directly or

indirectly, from factoring transactions or discounting
transactions; (3) royalty, patent, technical, and
copyright fees; (4) licensing fees; and (5) other
similar expenses and costs. For purposes of this
subparagraph, "intangible property" includes patents,
patent applications, trade names, trademarks, service
marks, copyrights, mask works, trade secrets, and
similar types of intangible assets.
This paragraph shall not apply to the following:
(i) any item of intangible expenses or costs
paid, accrued, or incurred, directly or
indirectly, from a transaction with a person who
is subject in a foreign country or state, other
than a state which requires mandatory unitary
reporting, to a tax on or measured by net income
with respect to such item; or
(ii) any item of intangible expense or cost
paid, accrued, or incurred, directly or
indirectly, if the taxpayer can establish, based
on a preponderance of the evidence, both of the
following:
(a) the person during the same taxable
year paid, accrued, or incurred, the
intangible expense or cost to a person that is
not a related member, and
(b) the transaction giving rise to the

intangible expense or cost between the
taxpayer and the person did not have as a
principal purpose the avoidance of Illinois
income tax, and is paid pursuant to a contract
or agreement that reflects arm's-length terms;
or
(iii) any item of intangible expense or cost
paid, accrued, or incurred, directly or
indirectly, from a transaction with a person if
the taxpayer establishes by clear and convincing
evidence, that the adjustments are unreasonable;
or if the taxpayer and the Director agree in
writing to the application or use of an
alternative method of apportionment under Section
304(f);
Nothing in this subsection shall preclude the
Director from making any other adjustment
otherwise allowed under Section 404 of this Act
for any tax year beginning after the effective
date of this amendment provided such adjustment is
made pursuant to regulation adopted by the
Department and such regulations provide methods
and standards by which the Department will utilize
its authority under Section 404 of this Act;
(E-14) For taxable years ending on or after
December 31, 2008, an amount equal to the amount of

insurance premium expenses and costs otherwise allowed
as a deduction in computing base income, and that were
paid, accrued, or incurred, directly or indirectly, to
a person who would be a member of the same unitary
business group but for the fact that the person is
prohibited under Section 1501(a)(27) from being
included in the unitary business group because he or
she is ordinarily required to apportion business
income under different subsections of Section 304. The
addition modification required by this subparagraph
shall be reduced to the extent that dividends were
included in base income of the unitary group for the
same taxable year and received by the taxpayer or by a
member of the taxpayer's unitary business group
(including amounts included in gross income under
Sections 951 through 964 of the Internal Revenue Code
and amounts included in gross income under Section 78
of the Internal Revenue Code) with respect to the
stock of the same person to whom the premiums and costs
were directly or indirectly paid, incurred, or
accrued. The preceding sentence does not apply to the
extent that the same dividends caused a reduction to
the addition modification required under Section
203(b)(2)(E-12) or Section 203(b)(2)(E-13) of this
Act;
(E-15) For taxable years beginning after December

31, 2008, any deduction for dividends paid by a
captive real estate investment trust that is allowed
to a real estate investment trust under Section
857(b)(2)(B) of the Internal Revenue Code for
dividends paid;
(E-16) An amount equal to the credit allowable to
the taxpayer under Section 218(a) of this Act,
determined without regard to Section 218(c) of this
Act;
(E-17) For taxable years ending on or after
December 31, 2017, an amount equal to the deduction
allowed under Section 199 of the Internal Revenue Code
for the taxable year;
(E-18) for taxable years beginning after December
31, 2018, an amount equal to the deduction allowed
under Section 250(a)(1)(A) of the Internal Revenue
Code for the taxable year;
(E-19) for taxable years ending on or after June
30, 2021, an amount equal to the deduction allowed
under Section 250(a)(1)(B)(i) of the Internal Revenue
Code for the taxable year;
(E-20) for taxable years ending on or after June
30, 2021, an amount equal to the deduction allowed
under Sections 243(e) and 245A(a) of the Internal
Revenue Code for the taxable year.
and by deducting from the total so obtained the sum of the

following amounts:
(F) An amount equal to the amount of any tax
imposed by this Act which was refunded to the taxpayer
and included in such total for the taxable year;
(G) An amount equal to any amount included in such
total under Section 78 of the Internal Revenue Code;
(H) In the case of a regulated investment company,
an amount equal to the amount of exempt interest
dividends as defined in subsection (b)(5) of Section
852 of the Internal Revenue Code, paid to shareholders
for the taxable year;
(I) With the exception of any amounts subtracted
under subparagraph (J), an amount equal to the sum of
all amounts disallowed as deductions by (i) Sections
171(a)(2) and 265(a)(2) and amounts disallowed as
interest expense by Section 291(a)(3) of the Internal
Revenue Code, and all amounts of expenses allocable to
interest and disallowed as deductions by Section
265(a)(1) of the Internal Revenue Code; and (ii) for
taxable years ending on or after August 13, 1999,
Sections 171(a)(2), 265, 280C, 291(a)(3), and
832(b)(5)(B)(i) of the Internal Revenue Code, plus,
for tax years ending on or after December 31, 2011,
amounts disallowed as deductions by Section 45G(e)(3)
of the Internal Revenue Code and, for taxable years
ending on or after December 31, 2008, any amount

included in gross income under Section 87 of the
Internal Revenue Code and the policyholders' share of
tax-exempt interest of a life insurance company under
Section 807(a)(2)(B) of the Internal Revenue Code (in
the case of a life insurance company with gross income
from a decrease in reserves for the tax year) or
Section 807(b)(1)(B) of the Internal Revenue Code (in
the case of a life insurance company allowed a
deduction for an increase in reserves for the tax
year); the provisions of this subparagraph are exempt
from the provisions of Section 250;
(J) An amount equal to all amounts included in
such total which are exempt from taxation by this
State either by reason of its statutes or Constitution
or by reason of the Constitution, treaties or statutes
of the United States; provided that, in the case of any
statute of this State that exempts income derived from
bonds or other obligations from the tax imposed under
this Act, the amount exempted shall be the interest
net of bond premium amortization;
(K) An amount equal to those dividends included in
such total which were paid by a corporation which
conducts business operations in a River Edge
Redevelopment Zone or zones created under the River
Edge Redevelopment Zone Act and conducts substantially
all of its operations in a River Edge Redevelopment

Zone or zones. This subparagraph (K) is exempt from
the provisions of Section 250;
(L) An amount equal to those dividends included in
such total that were paid by a corporation that
conducts business operations in a federally designated
Foreign Trade Zone or Sub-Zone and that is designated
a High Impact Business located in Illinois; provided
that dividends eligible for the deduction provided in
subparagraph (K) of paragraph 2 of this subsection
shall not be eligible for the deduction provided under
this subparagraph (L);
(M) For any taxpayer that is a financial
organization within the meaning of Section 304(c) of
this Act, an amount included in such total as interest
income from a loan or loans made by such taxpayer to a
borrower, to the extent that such a loan is secured by
property which is eligible for the River Edge
Redevelopment Zone Investment Credit. To determine the
portion of a loan or loans that is secured by property
eligible for a Section 201(f) investment credit to the
borrower, the entire principal amount of the loan or
loans between the taxpayer and the borrower should be
divided into the basis of the Section 201(f)
investment credit property which secures the loan or
loans, using for this purpose the original basis of
such property on the date that it was placed in service

in the River Edge Redevelopment Zone. The subtraction
modification available to the taxpayer in any year
under this subsection shall be that portion of the
total interest paid by the borrower with respect to
such loan attributable to the eligible property as
calculated under the previous sentence. This
subparagraph (M) is exempt from the provisions of
Section 250;
(M-1) For any taxpayer that is a financial
organization within the meaning of Section 304(c) of
this Act, an amount included in such total as interest
income from a loan or loans made by such taxpayer to a
borrower, to the extent that such a loan is secured by
property which is eligible for the High Impact
Business Investment Credit. To determine the portion
of a loan or loans that is secured by property eligible
for a Section 201(h) investment credit to the
borrower, the entire principal amount of the loan or
loans between the taxpayer and the borrower should be
divided into the basis of the Section 201(h)
investment credit property which secures the loan or
loans, using for this purpose the original basis of
such property on the date that it was placed in service
in a federally designated Foreign Trade Zone or
Sub-Zone located in Illinois. No taxpayer that is
eligible for the deduction provided in subparagraph

(M) of paragraph (2) of this subsection shall be
eligible for the deduction provided under this
subparagraph (M-1). The subtraction modification
available to taxpayers in any year under this
subsection shall be that portion of the total interest
paid by the borrower with respect to such loan
attributable to the eligible property as calculated
under the previous sentence;
(N) Two times any contribution made during the
taxable year to a designated zone organization to the
extent that the contribution (i) qualifies as a
charitable contribution under subsection (c) of
Section 170 of the Internal Revenue Code and (ii)
must, by its terms, be used for a project approved by
the Department of Commerce and Economic Opportunity
under Section 11 of the Illinois Enterprise Zone Act
or under Section 10-10 of the River Edge Redevelopment
Zone Act. This subparagraph (N) is exempt from the
provisions of Section 250;
(O) An amount equal to: (i) 85% for taxable years
ending on or before December 31, 1992, or, a
percentage equal to the percentage allowable under
Section 243(a)(1) of the Internal Revenue Code of 1986
for taxable years ending after December 31, 1992, of
the amount by which dividends included in taxable
income and received from a corporation that is not

created or organized under the laws of the United
States or any state or political subdivision thereof,
including, for taxable years ending on or after
December 31, 1988, dividends received or deemed
received or paid or deemed paid under Sections 951
through 965 of the Internal Revenue Code, exceed the
amount of the modification provided under subparagraph
(G) of paragraph (2) of this subsection (b) which is
related to such dividends, and including, for taxable
years ending on or after December 31, 2008, dividends
received from a captive real estate investment trust;
plus (ii) 100% of the amount by which dividends,
included in taxable income and received, including,
for taxable years ending on or after December 31,
1988, dividends received or deemed received or paid or
deemed paid under Sections 951 through 964 of the
Internal Revenue Code and including, for taxable years
ending on or after December 31, 2008, dividends
received from a captive real estate investment trust,
from any such corporation specified in clause (i) that
would but for the provisions of Section 1504(b)(3) of
the Internal Revenue Code be treated as a member of the
affiliated group which includes the dividend
recipient, exceed the amount of the modification
provided under subparagraph (G) of paragraph (2) of
this subsection (b) which is related to such

dividends. For taxable years ending on or after June
30, 2021, (i) for purposes of this subparagraph, the
term "dividend" does not include any amount treated as
a dividend under Section 1248 of the Internal Revenue
Code, and (ii) this subparagraph shall not apply to
dividends for which a deduction is allowed under
Section 245(a) of the Internal Revenue Code. This
subparagraph (O) is exempt from the provisions of
Section 250 of this Act;
(P) An amount equal to any contribution made to a
job training project established pursuant to the Tax
Increment Allocation Redevelopment Act;
(Q) An amount equal to the amount of the deduction
used to compute the federal income tax credit for
restoration of substantial amounts held under claim of
right for the taxable year pursuant to Section 1341 of
the Internal Revenue Code;
(R) On and after July 20, 1999, in the case of an
attorney-in-fact with respect to whom an interinsurer
or a reciprocal insurer has made the election under
Section 835 of the Internal Revenue Code, 26 U.S.C.
835, an amount equal to the excess, if any, of the
amounts paid or incurred by that interinsurer or
reciprocal insurer in the taxable year to the
attorney-in-fact over the deduction allowed to that
interinsurer or reciprocal insurer with respect to the

attorney-in-fact under Section 835(b) of the Internal
Revenue Code for the taxable year; the provisions of
this subparagraph are exempt from the provisions of
Section 250;
(S) For taxable years ending on or after December
31, 1997, in the case of a Subchapter S corporation, an
amount equal to all amounts of income allocable to a
shareholder subject to the Personal Property Tax
Replacement Income Tax imposed by subsections (c) and
(d) of Section 201 of this Act, including amounts
allocable to organizations exempt from federal income
tax by reason of Section 501(a) of the Internal
Revenue Code. This subparagraph (S) is exempt from the
provisions of Section 250;
(T) For taxable years 2001 and thereafter, for the
taxable year in which the bonus depreciation deduction
is taken on the taxpayer's federal income tax return
under subsection (k) of Section 168 of the Internal
Revenue Code and for each applicable taxable year
thereafter, an amount equal to "x", where:
(1) "y" equals the amount of the depreciation
deduction taken for the taxable year on the
taxpayer's federal income tax return on property
for which the bonus depreciation deduction was
taken in any year under subsection (k) of Section
168 of the Internal Revenue Code, but not

including the bonus depreciation deduction;
(2) for taxable years ending on or before
December 31, 2005, "x" equals "y" multiplied by 30
and then divided by 70 (or "y" multiplied by
0.429); and
(3) for taxable years ending after December
31, 2005:
(i) for property on which a bonus
depreciation deduction of 30% of the adjusted
basis was taken, "x" equals "y" multiplied by
30 and then divided by 70 (or "y" multiplied
by 0.429);
(ii) for property on which a bonus
depreciation deduction of 50% of the adjusted
basis was taken, "x" equals "y" multiplied by
1.0;
(iii) for property on which a bonus
depreciation deduction of 100% of the adjusted
basis was taken in a taxable year ending on or
after December 31, 2021, "x" equals the
depreciation deduction that would be allowed
on that property if the taxpayer had made the
election under Section 168(k)(7) of the
Internal Revenue Code to not claim bonus
depreciation on that property; and
(iv) for property on which a bonus

depreciation deduction of a percentage other
than 30%, 50% or 100% of the adjusted basis
was taken in a taxable year ending on or after
December 31, 2021, "x" equals "y" multiplied
by 100 times the percentage bonus depreciation
on the property (that is, 100(bonus%)) and
then divided by 100 times 1 minus the
percentage bonus depreciation on the property
(that is, 100(1–bonus%)).
The aggregate amount deducted under this
subparagraph in all taxable years for any one piece of
property may not exceed the amount of the bonus
depreciation deduction taken on that property on the
taxpayer's federal income tax return under subsection
(k) of Section 168 of the Internal Revenue Code. This
subparagraph (T) is exempt from the provisions of
Section 250;
(U) If the taxpayer sells, transfers, abandons, or
otherwise disposes of property for which the taxpayer
was required in any taxable year to make an addition
modification under subparagraph (E-10), then an amount
equal to that addition modification.
If the taxpayer continues to own property through
the last day of the last tax year for which a
subtraction is allowed with respect to that property
under subparagraph (T) and for which the taxpayer was

required in any taxable year to make an addition
modification under subparagraph (E-10), then an amount
equal to that addition modification.
The taxpayer is allowed to take the deduction
under this subparagraph only once with respect to any
one piece of property.
This subparagraph (U) is exempt from the
provisions of Section 250;
(V) The amount of: (i) any interest income (net of
the deductions allocable thereto) taken into account
for the taxable year with respect to a transaction
with a taxpayer that is required to make an addition
modification with respect to such transaction under
Section 203(a)(2)(D-17), 203(b)(2)(E-12),
203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed
the amount of such addition modification, (ii) any
income from intangible property (net of the deductions
allocable thereto) taken into account for the taxable
year with respect to a transaction with a taxpayer
that is required to make an addition modification with
respect to such transaction under Section
203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or
203(d)(2)(D-8), but not to exceed the amount of such
addition modification, and (iii) any insurance premium
income (net of deductions allocable thereto) taken
into account for the taxable year with respect to a

transaction with a taxpayer that is required to make
an addition modification with respect to such
transaction under Section 203(a)(2)(D-19), Section
203(b)(2)(E-14), Section 203(c)(2)(G-14), or Section
203(d)(2)(D-9), but not to exceed the amount of that
addition modification. This subparagraph (V) is exempt
from the provisions of Section 250;
(W) An amount equal to the interest income taken
into account for the taxable year (net of the
deductions allocable thereto) with respect to
transactions with (i) a foreign person who would be a
member of the taxpayer's unitary business group but
for the fact that the foreign person's business
activity outside the United States is 80% or more of
that person's total business activity and (ii) for
taxable years ending on or after December 31, 2008, to
a person who would be a member of the same unitary
business group but for the fact that the person is
prohibited under Section 1501(a)(27) from being
included in the unitary business group because he or
she is ordinarily required to apportion business
income under different subsections of Section 304, but
not to exceed the addition modification required to be
made for the same taxable year under Section
203(b)(2)(E-12) for interest paid, accrued, or
incurred, directly or indirectly, to the same person.

This subparagraph (W) is exempt from the provisions of
Section 250;
(X) An amount equal to the income from intangible
property taken into account for the taxable year (net
of the deductions allocable thereto) with respect to
transactions with (i) a foreign person who would be a
member of the taxpayer's unitary business group but
for the fact that the foreign person's business
activity outside the United States is 80% or more of
that person's total business activity and (ii) for
taxable years ending on or after December 31, 2008, to
a person who would be a member of the same unitary
business group but for the fact that the person is
prohibited under Section 1501(a)(27) from being
included in the unitary business group because he or
she is ordinarily required to apportion business
income under different subsections of Section 304, but
not to exceed the addition modification required to be
made for the same taxable year under Section
203(b)(2)(E-13) for intangible expenses and costs
paid, accrued, or incurred, directly or indirectly, to
the same foreign person. This subparagraph (X) is
exempt from the provisions of Section 250;
(Y) For taxable years ending on or after December
31, 2011, in the case of a taxpayer who was required to
add back any insurance premiums under Section

203(b)(2)(E-14), such taxpayer may elect to subtract
that part of a reimbursement received from the
insurance company equal to the amount of the expense
or loss (including expenses incurred by the insurance
company) that would have been taken into account as a
deduction for federal income tax purposes if the
expense or loss had been uninsured. If a taxpayer
makes the election provided for by this subparagraph
(Y), the insurer to which the premiums were paid must
add back to income the amount subtracted by the
taxpayer pursuant to this subparagraph (Y). This
subparagraph (Y) is exempt from the provisions of
Section 250; and
(Z) The difference between the nondeductible
controlled foreign corporation dividends under Section
965(e)(3) of the Internal Revenue Code over the
taxable income of the taxpayer, computed without
regard to Section 965(e)(2)(A) of the Internal Revenue
Code, and without regard to any net operating loss
deduction. This subparagraph (Z) is exempt from the
provisions of Section 250; and .
(AA) For taxable years beginning on or after
January 1, 2023, for any cannabis establishment
operating in this State and licensed under the
Cannabis Regulation and Tax Act or any cannabis
cultivation center or medical cannabis dispensing

organization operating in this State and licensed
under the Compassionate Use of Medical Cannabis
Program Act, an amount equal to the deductions that
were disallowed under Section 280E of the Internal
Revenue Code for the taxable year and that would not be
added back under this subsection. The provisions of
this subparagraph (AA) are exempt from the provisions
of Section 250.
(3) Special rule. For purposes of paragraph (2)(A),
"gross income" in the case of a life insurance company,
for tax years ending on and after December 31, 1994, and
prior to December 31, 2011, shall mean the gross
investment income for the taxable year and, for tax years
ending on or after December 31, 2011, shall mean all
amounts included in life insurance gross income under
Section 803(a)(3) of the Internal Revenue Code.
(c) Trusts and estates.
(1) In general. In the case of a trust or estate, base
income means an amount equal to the taxpayer's taxable
income for the taxable year as modified by paragraph (2).
(2) Modifications. Subject to the provisions of
paragraph (3), the taxable income referred to in paragraph
(1) shall be modified by adding thereto the sum of the
following amounts:
(A) An amount equal to all amounts paid or accrued

to the taxpayer as interest or dividends during the
taxable year to the extent excluded from gross income
in the computation of taxable income;
(B) In the case of (i) an estate, $600; (ii) a
trust which, under its governing instrument, is
required to distribute all of its income currently,
$300; and (iii) any other trust, $100, but in each such
case, only to the extent such amount was deducted in
the computation of taxable income;
(C) An amount equal to the amount of tax imposed by
this Act to the extent deducted from gross income in
the computation of taxable income for the taxable
year;
(D) The amount of any net operating loss deduction
taken in arriving at taxable income, other than a net
operating loss carried forward from a taxable year
ending prior to December 31, 1986;
(E) For taxable years in which a net operating
loss carryback or carryforward from a taxable year
ending prior to December 31, 1986 is an element of
taxable income under paragraph (1) of subsection (e)
or subparagraph (E) of paragraph (2) of subsection
(e), the amount by which addition modifications other
than those provided by this subparagraph (E) exceeded
subtraction modifications in such taxable year, with
the following limitations applied in the order that

they are listed:
(i) the addition modification relating to the
net operating loss carried back or forward to the
taxable year from any taxable year ending prior to
December 31, 1986 shall be reduced by the amount
of addition modification under this subparagraph
(E) which related to that net operating loss and
which was taken into account in calculating the
base income of an earlier taxable year, and
(ii) the addition modification relating to the
net operating loss carried back or forward to the
taxable year from any taxable year ending prior to
December 31, 1986 shall not exceed the amount of
such carryback or carryforward;
For taxable years in which there is a net
operating loss carryback or carryforward from more
than one other taxable year ending prior to December
31, 1986, the addition modification provided in this
subparagraph (E) shall be the sum of the amounts
computed independently under the preceding provisions
of this subparagraph (E) for each such taxable year;
(F) For taxable years ending on or after January
1, 1989, an amount equal to the tax deducted pursuant
to Section 164 of the Internal Revenue Code if the
trust or estate is claiming the same tax for purposes
of the Illinois foreign tax credit under Section 601

of this Act;
(G) An amount equal to the amount of the capital
gain deduction allowable under the Internal Revenue
Code, to the extent deducted from gross income in the
computation of taxable income;
(G-5) For taxable years ending after December 31,
1997, an amount equal to any eligible remediation
costs that the trust or estate deducted in computing
adjusted gross income and for which the trust or
estate claims a credit under subsection (l) of Section
201;
(G-10) For taxable years 2001 and thereafter, an
amount equal to the bonus depreciation deduction taken
on the taxpayer's federal income tax return for the
taxable year under subsection (k) of Section 168 of
the Internal Revenue Code; and
(G-11) If the taxpayer sells, transfers, abandons,
or otherwise disposes of property for which the
taxpayer was required in any taxable year to make an
addition modification under subparagraph (G-10), then
an amount equal to the aggregate amount of the
deductions taken in all taxable years under
subparagraph (R) with respect to that property.
If the taxpayer continues to own property through
the last day of the last tax year for which a
subtraction is allowed with respect to that property

under subparagraph (R) and for which the taxpayer was
allowed in any taxable year to make a subtraction
modification under subparagraph (R), then an amount
equal to that subtraction modification.
The taxpayer is required to make the addition
modification under this subparagraph only once with
respect to any one piece of property;
(G-12) An amount equal to the amount otherwise
allowed as a deduction in computing base income for
interest paid, accrued, or incurred, directly or
indirectly, (i) for taxable years ending on or after
December 31, 2004, to a foreign person who would be a
member of the same unitary business group but for the
fact that the foreign person's business activity
outside the United States is 80% or more of the foreign
person's total business activity and (ii) for taxable
years ending on or after December 31, 2008, to a person
who would be a member of the same unitary business
group but for the fact that the person is prohibited
under Section 1501(a)(27) from being included in the
unitary business group because he or she is ordinarily
required to apportion business income under different
subsections of Section 304. The addition modification
required by this subparagraph shall be reduced to the
extent that dividends were included in base income of
the unitary group for the same taxable year and

received by the taxpayer or by a member of the
taxpayer's unitary business group (including amounts
included in gross income pursuant to Sections 951
through 964 of the Internal Revenue Code and amounts
included in gross income under Section 78 of the
Internal Revenue Code) with respect to the stock of
the same person to whom the interest was paid,
accrued, or incurred.
This paragraph shall not apply to the following:
(i) an item of interest paid, accrued, or
incurred, directly or indirectly, to a person who
is subject in a foreign country or state, other
than a state which requires mandatory unitary
reporting, to a tax on or measured by net income
with respect to such interest; or
(ii) an item of interest paid, accrued, or
incurred, directly or indirectly, to a person if
the taxpayer can establish, based on a
preponderance of the evidence, both of the
following:
(a) the person, during the same taxable
year, paid, accrued, or incurred, the interest
to a person that is not a related member, and
(b) the transaction giving rise to the
interest expense between the taxpayer and the
person did not have as a principal purpose the

avoidance of Illinois income tax, and is paid
pursuant to a contract or agreement that
reflects an arm's-length interest rate and
terms; or
(iii) the taxpayer can establish, based on
clear and convincing evidence, that the interest
paid, accrued, or incurred relates to a contract
or agreement entered into at arm's-length rates
and terms and the principal purpose for the
payment is not federal or Illinois tax avoidance;
or
(iv) an item of interest paid, accrued, or
incurred, directly or indirectly, to a person if
the taxpayer establishes by clear and convincing
evidence that the adjustments are unreasonable; or
if the taxpayer and the Director agree in writing
to the application or use of an alternative method
of apportionment under Section 304(f).
Nothing in this subsection shall preclude the
Director from making any other adjustment
otherwise allowed under Section 404 of this Act
for any tax year beginning after the effective
date of this amendment provided such adjustment is
made pursuant to regulation adopted by the
Department and such regulations provide methods
and standards by which the Department will utilize

its authority under Section 404 of this Act;
(G-13) An amount equal to the amount of intangible
expenses and costs otherwise allowed as a deduction in
computing base income, and that were paid, accrued, or
incurred, directly or indirectly, (i) for taxable
years ending on or after December 31, 2004, to a
foreign person who would be a member of the same
unitary business group but for the fact that the
foreign person's business activity outside the United
States is 80% or more of that person's total business
activity and (ii) for taxable years ending on or after
December 31, 2008, to a person who would be a member of
the same unitary business group but for the fact that
the person is prohibited under Section 1501(a)(27)
from being included in the unitary business group
because he or she is ordinarily required to apportion
business income under different subsections of Section
304. The addition modification required by this
subparagraph shall be reduced to the extent that
dividends were included in base income of the unitary
group for the same taxable year and received by the
taxpayer or by a member of the taxpayer's unitary
business group (including amounts included in gross
income pursuant to Sections 951 through 964 of the
Internal Revenue Code and amounts included in gross
income under Section 78 of the Internal Revenue Code)

with respect to the stock of the same person to whom
the intangible expenses and costs were directly or
indirectly paid, incurred, or accrued. The preceding
sentence shall not apply to the extent that the same
dividends caused a reduction to the addition
modification required under Section 203(c)(2)(G-12) of
this Act. As used in this subparagraph, the term
"intangible expenses and costs" includes: (1)
expenses, losses, and costs for or related to the
direct or indirect acquisition, use, maintenance or
management, ownership, sale, exchange, or any other
disposition of intangible property; (2) losses
incurred, directly or indirectly, from factoring
transactions or discounting transactions; (3) royalty,
patent, technical, and copyright fees; (4) licensing
fees; and (5) other similar expenses and costs. For
purposes of this subparagraph, "intangible property"
includes patents, patent applications, trade names,
trademarks, service marks, copyrights, mask works,
trade secrets, and similar types of intangible assets.
This paragraph shall not apply to the following:
(i) any item of intangible expenses or costs
paid, accrued, or incurred, directly or
indirectly, from a transaction with a person who
is subject in a foreign country or state, other
than a state which requires mandatory unitary

reporting, to a tax on or measured by net income
with respect to such item; or
(ii) any item of intangible expense or cost
paid, accrued, or incurred, directly or
indirectly, if the taxpayer can establish, based
on a preponderance of the evidence, both of the
following:
(a) the person during the same taxable
year paid, accrued, or incurred, the
intangible expense or cost to a person that is
not a related member, and
(b) the transaction giving rise to the
intangible expense or cost between the
taxpayer and the person did not have as a
principal purpose the avoidance of Illinois
income tax, and is paid pursuant to a contract
or agreement that reflects arm's-length terms;
or
(iii) any item of intangible expense or cost
paid, accrued, or incurred, directly or
indirectly, from a transaction with a person if
the taxpayer establishes by clear and convincing
evidence, that the adjustments are unreasonable;
or if the taxpayer and the Director agree in
writing to the application or use of an
alternative method of apportionment under Section

304(f);
Nothing in this subsection shall preclude the
Director from making any other adjustment
otherwise allowed under Section 404 of this Act
for any tax year beginning after the effective
date of this amendment provided such adjustment is
made pursuant to regulation adopted by the
Department and such regulations provide methods
and standards by which the Department will utilize
its authority under Section 404 of this Act;
(G-14) For taxable years ending on or after
December 31, 2008, an amount equal to the amount of
insurance premium expenses and costs otherwise allowed
as a deduction in computing base income, and that were
paid, accrued, or incurred, directly or indirectly, to
a person who would be a member of the same unitary
business group but for the fact that the person is
prohibited under Section 1501(a)(27) from being
included in the unitary business group because he or
she is ordinarily required to apportion business
income under different subsections of Section 304. The
addition modification required by this subparagraph
shall be reduced to the extent that dividends were
included in base income of the unitary group for the
same taxable year and received by the taxpayer or by a
member of the taxpayer's unitary business group

(including amounts included in gross income under
Sections 951 through 964 of the Internal Revenue Code
and amounts included in gross income under Section 78
of the Internal Revenue Code) with respect to the
stock of the same person to whom the premiums and costs
were directly or indirectly paid, incurred, or
accrued. The preceding sentence does not apply to the
extent that the same dividends caused a reduction to
the addition modification required under Section
203(c)(2)(G-12) or Section 203(c)(2)(G-13) of this
Act;
(G-15) An amount equal to the credit allowable to
the taxpayer under Section 218(a) of this Act,
determined without regard to Section 218(c) of this
Act;
(G-16) For taxable years ending on or after
December 31, 2017, an amount equal to the deduction
allowed under Section 199 of the Internal Revenue Code
for the taxable year;
and by deducting from the total so obtained the sum of the
following amounts:
(H) An amount equal to all amounts included in
such total pursuant to the provisions of Sections
402(a), 402(c), 403(a), 403(b), 406(a), 407(a) and 408
of the Internal Revenue Code or included in such total
as distributions under the provisions of any

retirement or disability plan for employees of any
governmental agency or unit, or retirement payments to
retired partners, which payments are excluded in
computing net earnings from self employment by Section
1402 of the Internal Revenue Code and regulations
adopted pursuant thereto;
(I) The valuation limitation amount;
(J) An amount equal to the amount of any tax
imposed by this Act which was refunded to the taxpayer
and included in such total for the taxable year;
(K) An amount equal to all amounts included in
taxable income as modified by subparagraphs (A), (B),
(C), (D), (E), (F) and (G) which are exempt from
taxation by this State either by reason of its
statutes or Constitution or by reason of the
Constitution, treaties or statutes of the United
States; provided that, in the case of any statute of
this State that exempts income derived from bonds or
other obligations from the tax imposed under this Act,
the amount exempted shall be the interest net of bond
premium amortization;
(L) With the exception of any amounts subtracted
under subparagraph (K), an amount equal to the sum of
all amounts disallowed as deductions by (i) Sections
171(a)(2) and 265(a)(2) of the Internal Revenue Code,
and all amounts of expenses allocable to interest and

disallowed as deductions by Section 265(a)(1) of the
Internal Revenue Code; and (ii) for taxable years
ending on or after August 13, 1999, Sections
171(a)(2), 265, 280C, and 832(b)(5)(B)(i) of the
Internal Revenue Code, plus, (iii) for taxable years
ending on or after December 31, 2011, Section
45G(e)(3) of the Internal Revenue Code and, for
taxable years ending on or after December 31, 2008,
any amount included in gross income under Section 87
of the Internal Revenue Code; the provisions of this
subparagraph are exempt from the provisions of Section
250;
(M) An amount equal to those dividends included in
such total which were paid by a corporation which
conducts business operations in a River Edge
Redevelopment Zone or zones created under the River
Edge Redevelopment Zone Act and conducts substantially
all of its operations in a River Edge Redevelopment
Zone or zones. This subparagraph (M) is exempt from
the provisions of Section 250;
(N) An amount equal to any contribution made to a
job training project established pursuant to the Tax
Increment Allocation Redevelopment Act;
(O) An amount equal to those dividends included in
such total that were paid by a corporation that
conducts business operations in a federally designated

Foreign Trade Zone or Sub-Zone and that is designated
a High Impact Business located in Illinois; provided
that dividends eligible for the deduction provided in
subparagraph (M) of paragraph (2) of this subsection
shall not be eligible for the deduction provided under
this subparagraph (O);
(P) An amount equal to the amount of the deduction
used to compute the federal income tax credit for
restoration of substantial amounts held under claim of
right for the taxable year pursuant to Section 1341 of
the Internal Revenue Code;
(Q) For taxable year 1999 and thereafter, an
amount equal to the amount of any (i) distributions,
to the extent includible in gross income for federal
income tax purposes, made to the taxpayer because of
his or her status as a victim of persecution for racial
or religious reasons by Nazi Germany or any other Axis
regime or as an heir of the victim and (ii) items of
income, to the extent includible in gross income for
federal income tax purposes, attributable to, derived
from or in any way related to assets stolen from,
hidden from, or otherwise lost to a victim of
persecution for racial or religious reasons by Nazi
Germany or any other Axis regime immediately prior to,
during, and immediately after World War II, including,
but not limited to, interest on the proceeds

receivable as insurance under policies issued to a
victim of persecution for racial or religious reasons
by Nazi Germany or any other Axis regime by European
insurance companies immediately prior to and during
World War II; provided, however, this subtraction from
federal adjusted gross income does not apply to assets
acquired with such assets or with the proceeds from
the sale of such assets; provided, further, this
paragraph shall only apply to a taxpayer who was the
first recipient of such assets after their recovery
and who is a victim of persecution for racial or
religious reasons by Nazi Germany or any other Axis
regime or as an heir of the victim. The amount of and
the eligibility for any public assistance, benefit, or
similar entitlement is not affected by the inclusion
of items (i) and (ii) of this paragraph in gross income
for federal income tax purposes. This paragraph is
exempt from the provisions of Section 250;
(R) For taxable years 2001 and thereafter, for the
taxable year in which the bonus depreciation deduction
is taken on the taxpayer's federal income tax return
under subsection (k) of Section 168 of the Internal
Revenue Code and for each applicable taxable year
thereafter, an amount equal to "x", where:
(1) "y" equals the amount of the depreciation
deduction taken for the taxable year on the

taxpayer's federal income tax return on property
for which the bonus depreciation deduction was
taken in any year under subsection (k) of Section
168 of the Internal Revenue Code, but not
including the bonus depreciation deduction;
(2) for taxable years ending on or before
December 31, 2005, "x" equals "y" multiplied by 30
and then divided by 70 (or "y" multiplied by
0.429); and
(3) for taxable years ending after December
31, 2005:
(i) for property on which a bonus
depreciation deduction of 30% of the adjusted
basis was taken, "x" equals "y" multiplied by
30 and then divided by 70 (or "y" multiplied
by 0.429);
(ii) for property on which a bonus
depreciation deduction of 50% of the adjusted
basis was taken, "x" equals "y" multiplied by
1.0;
(iii) for property on which a bonus
depreciation deduction of 100% of the adjusted
basis was taken in a taxable year ending on or
after December 31, 2021, "x" equals the
depreciation deduction that would be allowed
on that property if the taxpayer had made the

election under Section 168(k)(7) of the
Internal Revenue Code to not claim bonus
depreciation on that property; and
(iv) for property on which a bonus
depreciation deduction of a percentage other
than 30%, 50% or 100% of the adjusted basis
was taken in a taxable year ending on or after
December 31, 2021, "x" equals "y" multiplied
by 100 times the percentage bonus depreciation
on the property (that is, 100(bonus%)) and
then divided by 100 times 1 minus the
percentage bonus depreciation on the property
(that is, 100(1–bonus%)).
The aggregate amount deducted under this
subparagraph in all taxable years for any one piece of
property may not exceed the amount of the bonus
depreciation deduction taken on that property on the
taxpayer's federal income tax return under subsection
(k) of Section 168 of the Internal Revenue Code. This
subparagraph (R) is exempt from the provisions of
Section 250;
(S) If the taxpayer sells, transfers, abandons, or
otherwise disposes of property for which the taxpayer
was required in any taxable year to make an addition
modification under subparagraph (G-10), then an amount
equal to that addition modification.

If the taxpayer continues to own property through
the last day of the last tax year for which a
subtraction is allowed with respect to that property
under subparagraph (R) and for which the taxpayer was
required in any taxable year to make an addition
modification under subparagraph (G-10), then an amount
equal to that addition modification.
The taxpayer is allowed to take the deduction
under this subparagraph only once with respect to any
one piece of property.
This subparagraph (S) is exempt from the
provisions of Section 250;
(T) The amount of (i) any interest income (net of
the deductions allocable thereto) taken into account
for the taxable year with respect to a transaction
with a taxpayer that is required to make an addition
modification with respect to such transaction under
Section 203(a)(2)(D-17), 203(b)(2)(E-12),
203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed
the amount of such addition modification and (ii) any
income from intangible property (net of the deductions
allocable thereto) taken into account for the taxable
year with respect to a transaction with a taxpayer
that is required to make an addition modification with
respect to such transaction under Section
203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or

203(d)(2)(D-8), but not to exceed the amount of such
addition modification. This subparagraph (T) is exempt
from the provisions of Section 250;
(U) An amount equal to the interest income taken
into account for the taxable year (net of the
deductions allocable thereto) with respect to
transactions with (i) a foreign person who would be a
member of the taxpayer's unitary business group but
for the fact the foreign person's business activity
outside the United States is 80% or more of that
person's total business activity and (ii) for taxable
years ending on or after December 31, 2008, to a person
who would be a member of the same unitary business
group but for the fact that the person is prohibited
under Section 1501(a)(27) from being included in the
unitary business group because he or she is ordinarily
required to apportion business income under different
subsections of Section 304, but not to exceed the
addition modification required to be made for the same
taxable year under Section 203(c)(2)(G-12) for
interest paid, accrued, or incurred, directly or
indirectly, to the same person. This subparagraph (U)
is exempt from the provisions of Section 250;
(V) An amount equal to the income from intangible
property taken into account for the taxable year (net
of the deductions allocable thereto) with respect to

transactions with (i) a foreign person who would be a
member of the taxpayer's unitary business group but
for the fact that the foreign person's business
activity outside the United States is 80% or more of
that person's total business activity and (ii) for
taxable years ending on or after December 31, 2008, to
a person who would be a member of the same unitary
business group but for the fact that the person is
prohibited under Section 1501(a)(27) from being
included in the unitary business group because he or
she is ordinarily required to apportion business
income under different subsections of Section 304, but
not to exceed the addition modification required to be
made for the same taxable year under Section
203(c)(2)(G-13) for intangible expenses and costs
paid, accrued, or incurred, directly or indirectly, to
the same foreign person. This subparagraph (V) is
exempt from the provisions of Section 250;
(W) in the case of an estate, an amount equal to
all amounts included in such total pursuant to the
provisions of Section 111 of the Internal Revenue Code
as a recovery of items previously deducted by the
decedent from adjusted gross income in the computation
of taxable income. This subparagraph (W) is exempt
from Section 250;
(X) an amount equal to the refund included in such

total of any tax deducted for federal income tax
purposes, to the extent that deduction was added back
under subparagraph (F). This subparagraph (X) is
exempt from the provisions of Section 250;
(Y) For taxable years ending on or after December
31, 2011, in the case of a taxpayer who was required to
add back any insurance premiums under Section
203(c)(2)(G-14), such taxpayer may elect to subtract
that part of a reimbursement received from the
insurance company equal to the amount of the expense
or loss (including expenses incurred by the insurance
company) that would have been taken into account as a
deduction for federal income tax purposes if the
expense or loss had been uninsured. If a taxpayer
makes the election provided for by this subparagraph
(Y), the insurer to which the premiums were paid must
add back to income the amount subtracted by the
taxpayer pursuant to this subparagraph (Y). This
subparagraph (Y) is exempt from the provisions of
Section 250; and
(Z) For taxable years beginning after December 31,
2018 and before January 1, 2026, the amount of excess
business loss of the taxpayer disallowed as a
deduction by Section 461(l)(1)(B) of the Internal
Revenue Code; and .
(AA) For taxable years beginning on or after

January 1, 2023, for any cannabis establishment
operating in this State and licensed under the
Cannabis Regulation and Tax Act or any cannabis
cultivation center or medical cannabis dispensing
organization operating in this State and licensed
under the Compassionate Use of Medical Cannabis
Program Act, an amount equal to the deductions that
were disallowed under Section 280E of the Internal
Revenue Code for the taxable year and that would not be
added back under this subsection. The provisions of
this subparagraph (AA) are exempt from the provisions
of Section 250.
(3) Limitation. The amount of any modification
otherwise required under this subsection shall, under
regulations prescribed by the Department, be adjusted by
any amounts included therein which were properly paid,
credited, or required to be distributed, or permanently
set aside for charitable purposes pursuant to Internal
Revenue Code Section 642(c) during the taxable year.
(d) Partnerships.
(1) In general. In the case of a partnership, base
income means an amount equal to the taxpayer's taxable
income for the taxable year as modified by paragraph (2).
(2) Modifications. The taxable income referred to in
paragraph (1) shall be modified by adding thereto the sum

of the following amounts:
(A) An amount equal to all amounts paid or accrued
to the taxpayer as interest or dividends during the
taxable year to the extent excluded from gross income
in the computation of taxable income;
(B) An amount equal to the amount of tax imposed by
this Act to the extent deducted from gross income for
the taxable year;
(C) The amount of deductions allowed to the
partnership pursuant to Section 707 (c) of the
Internal Revenue Code in calculating its taxable
income;
(D) An amount equal to the amount of the capital
gain deduction allowable under the Internal Revenue
Code, to the extent deducted from gross income in the
computation of taxable income;
(D-5) For taxable years 2001 and thereafter, an
amount equal to the bonus depreciation deduction taken
on the taxpayer's federal income tax return for the
taxable year under subsection (k) of Section 168 of
the Internal Revenue Code;
(D-6) If the taxpayer sells, transfers, abandons,
or otherwise disposes of property for which the
taxpayer was required in any taxable year to make an
addition modification under subparagraph (D-5), then
an amount equal to the aggregate amount of the

deductions taken in all taxable years under
subparagraph (O) with respect to that property.
If the taxpayer continues to own property through
the last day of the last tax year for which a
subtraction is allowed with respect to that property
under subparagraph (O) and for which the taxpayer was
allowed in any taxable year to make a subtraction
modification under subparagraph (O), then an amount
equal to that subtraction modification.
The taxpayer is required to make the addition
modification under this subparagraph only once with
respect to any one piece of property;
(D-7) An amount equal to the amount otherwise
allowed as a deduction in computing base income for
interest paid, accrued, or incurred, directly or
indirectly, (i) for taxable years ending on or after
December 31, 2004, to a foreign person who would be a
member of the same unitary business group but for the
fact the foreign person's business activity outside
the United States is 80% or more of the foreign
person's total business activity and (ii) for taxable
years ending on or after December 31, 2008, to a person
who would be a member of the same unitary business
group but for the fact that the person is prohibited
under Section 1501(a)(27) from being included in the
unitary business group because he or she is ordinarily

required to apportion business income under different
subsections of Section 304. The addition modification
required by this subparagraph shall be reduced to the
extent that dividends were included in base income of
the unitary group for the same taxable year and
received by the taxpayer or by a member of the
taxpayer's unitary business group (including amounts
included in gross income pursuant to Sections 951
through 964 of the Internal Revenue Code and amounts
included in gross income under Section 78 of the
Internal Revenue Code) with respect to the stock of
the same person to whom the interest was paid,
accrued, or incurred.
This paragraph shall not apply to the following:
(i) an item of interest paid, accrued, or
incurred, directly or indirectly, to a person who
is subject in a foreign country or state, other
than a state which requires mandatory unitary
reporting, to a tax on or measured by net income
with respect to such interest; or
(ii) an item of interest paid, accrued, or
incurred, directly or indirectly, to a person if
the taxpayer can establish, based on a
preponderance of the evidence, both of the
following:
(a) the person, during the same taxable

year, paid, accrued, or incurred, the interest
to a person that is not a related member, and
(b) the transaction giving rise to the
interest expense between the taxpayer and the
person did not have as a principal purpose the
avoidance of Illinois income tax, and is paid
pursuant to a contract or agreement that
reflects an arm's-length interest rate and
terms; or
(iii) the taxpayer can establish, based on
clear and convincing evidence, that the interest
paid, accrued, or incurred relates to a contract
or agreement entered into at arm's-length rates
and terms and the principal purpose for the
payment is not federal or Illinois tax avoidance;
or
(iv) an item of interest paid, accrued, or
incurred, directly or indirectly, to a person if
the taxpayer establishes by clear and convincing
evidence that the adjustments are unreasonable; or
if the taxpayer and the Director agree in writing
to the application or use of an alternative method
of apportionment under Section 304(f).
Nothing in this subsection shall preclude the
Director from making any other adjustment
otherwise allowed under Section 404 of this Act

for any tax year beginning after the effective
date of this amendment provided such adjustment is
made pursuant to regulation adopted by the
Department and such regulations provide methods
and standards by which the Department will utilize
its authority under Section 404 of this Act; and
(D-8) An amount equal to the amount of intangible
expenses and costs otherwise allowed as a deduction in
computing base income, and that were paid, accrued, or
incurred, directly or indirectly, (i) for taxable
years ending on or after December 31, 2004, to a
foreign person who would be a member of the same
unitary business group but for the fact that the
foreign person's business activity outside the United
States is 80% or more of that person's total business
activity and (ii) for taxable years ending on or after
December 31, 2008, to a person who would be a member of
the same unitary business group but for the fact that
the person is prohibited under Section 1501(a)(27)
from being included in the unitary business group
because he or she is ordinarily required to apportion
business income under different subsections of Section
304. The addition modification required by this
subparagraph shall be reduced to the extent that
dividends were included in base income of the unitary
group for the same taxable year and received by the

taxpayer or by a member of the taxpayer's unitary
business group (including amounts included in gross
income pursuant to Sections 951 through 964 of the
Internal Revenue Code and amounts included in gross
income under Section 78 of the Internal Revenue Code)
with respect to the stock of the same person to whom
the intangible expenses and costs were directly or
indirectly paid, incurred or accrued. The preceding
sentence shall not apply to the extent that the same
dividends caused a reduction to the addition
modification required under Section 203(d)(2)(D-7) of
this Act. As used in this subparagraph, the term
"intangible expenses and costs" includes (1) expenses,
losses, and costs for, or related to, the direct or
indirect acquisition, use, maintenance or management,
ownership, sale, exchange, or any other disposition of
intangible property; (2) losses incurred, directly or
indirectly, from factoring transactions or discounting
transactions; (3) royalty, patent, technical, and
copyright fees; (4) licensing fees; and (5) other
similar expenses and costs. For purposes of this
subparagraph, "intangible property" includes patents,
patent applications, trade names, trademarks, service
marks, copyrights, mask works, trade secrets, and
similar types of intangible assets;
This paragraph shall not apply to the following:

(i) any item of intangible expenses or costs
paid, accrued, or incurred, directly or
indirectly, from a transaction with a person who
is subject in a foreign country or state, other
than a state which requires mandatory unitary
reporting, to a tax on or measured by net income
with respect to such item; or
(ii) any item of intangible expense or cost
paid, accrued, or incurred, directly or
indirectly, if the taxpayer can establish, based
on a preponderance of the evidence, both of the
following:
(a) the person during the same taxable
year paid, accrued, or incurred, the
intangible expense or cost to a person that is
not a related member, and
(b) the transaction giving rise to the
intangible expense or cost between the
taxpayer and the person did not have as a
principal purpose the avoidance of Illinois
income tax, and is paid pursuant to a contract
or agreement that reflects arm's-length terms;
or
(iii) any item of intangible expense or cost
paid, accrued, or incurred, directly or
indirectly, from a transaction with a person if

the taxpayer establishes by clear and convincing
evidence, that the adjustments are unreasonable;
or if the taxpayer and the Director agree in
writing to the application or use of an
alternative method of apportionment under Section
304(f);
Nothing in this subsection shall preclude the
Director from making any other adjustment
otherwise allowed under Section 404 of this Act
for any tax year beginning after the effective
date of this amendment provided such adjustment is
made pursuant to regulation adopted by the
Department and such regulations provide methods
and standards by which the Department will utilize
its authority under Section 404 of this Act;
(D-9) For taxable years ending on or after
December 31, 2008, an amount equal to the amount of
insurance premium expenses and costs otherwise allowed
as a deduction in computing base income, and that were
paid, accrued, or incurred, directly or indirectly, to
a person who would be a member of the same unitary
business group but for the fact that the person is
prohibited under Section 1501(a)(27) from being
included in the unitary business group because he or
she is ordinarily required to apportion business
income under different subsections of Section 304. The

addition modification required by this subparagraph
shall be reduced to the extent that dividends were
included in base income of the unitary group for the
same taxable year and received by the taxpayer or by a
member of the taxpayer's unitary business group
(including amounts included in gross income under
Sections 951 through 964 of the Internal Revenue Code
and amounts included in gross income under Section 78
of the Internal Revenue Code) with respect to the
stock of the same person to whom the premiums and costs
were directly or indirectly paid, incurred, or
accrued. The preceding sentence does not apply to the
extent that the same dividends caused a reduction to
the addition modification required under Section
203(d)(2)(D-7) or Section 203(d)(2)(D-8) of this Act;
(D-10) An amount equal to the credit allowable to
the taxpayer under Section 218(a) of this Act,
determined without regard to Section 218(c) of this
Act;
(D-11) For taxable years ending on or after
December 31, 2017, an amount equal to the deduction
allowed under Section 199 of the Internal Revenue Code
for the taxable year;
and by deducting from the total so obtained the following
amounts:
(E) The valuation limitation amount;

(F) An amount equal to the amount of any tax
imposed by this Act which was refunded to the taxpayer
and included in such total for the taxable year;
(G) An amount equal to all amounts included in
taxable income as modified by subparagraphs (A), (B),
(C) and (D) which are exempt from taxation by this
State either by reason of its statutes or Constitution
or by reason of the Constitution, treaties or statutes
of the United States; provided that, in the case of any
statute of this State that exempts income derived from
bonds or other obligations from the tax imposed under
this Act, the amount exempted shall be the interest
net of bond premium amortization;
(H) Any income of the partnership which
constitutes personal service income as defined in
Section 1348(b)(1) of the Internal Revenue Code (as in
effect December 31, 1981) or a reasonable allowance
for compensation paid or accrued for services rendered
by partners to the partnership, whichever is greater;
this subparagraph (H) is exempt from the provisions of
Section 250;
(I) An amount equal to all amounts of income
distributable to an entity subject to the Personal
Property Tax Replacement Income Tax imposed by
subsections (c) and (d) of Section 201 of this Act
including amounts distributable to organizations

exempt from federal income tax by reason of Section
501(a) of the Internal Revenue Code; this subparagraph
(I) is exempt from the provisions of Section 250;
(J) With the exception of any amounts subtracted
under subparagraph (G), an amount equal to the sum of
all amounts disallowed as deductions by (i) Sections
171(a)(2) and 265(a)(2) of the Internal Revenue Code,
and all amounts of expenses allocable to interest and
disallowed as deductions by Section 265(a)(1) of the
Internal Revenue Code; and (ii) for taxable years
ending on or after August 13, 1999, Sections
171(a)(2), 265, 280C, and 832(b)(5)(B)(i) of the
Internal Revenue Code, plus, (iii) for taxable years
ending on or after December 31, 2011, Section
45G(e)(3) of the Internal Revenue Code and, for
taxable years ending on or after December 31, 2008,
any amount included in gross income under Section 87
of the Internal Revenue Code; the provisions of this
subparagraph are exempt from the provisions of Section
250;
(K) An amount equal to those dividends included in
such total which were paid by a corporation which
conducts business operations in a River Edge
Redevelopment Zone or zones created under the River
Edge Redevelopment Zone Act and conducts substantially
all of its operations from a River Edge Redevelopment

Zone or zones. This subparagraph (K) is exempt from
the provisions of Section 250;
(L) An amount equal to any contribution made to a
job training project established pursuant to the Real
Property Tax Increment Allocation Redevelopment Act;
(M) An amount equal to those dividends included in
such total that were paid by a corporation that
conducts business operations in a federally designated
Foreign Trade Zone or Sub-Zone and that is designated
a High Impact Business located in Illinois; provided
that dividends eligible for the deduction provided in
subparagraph (K) of paragraph (2) of this subsection
shall not be eligible for the deduction provided under
this subparagraph (M);
(N) An amount equal to the amount of the deduction
used to compute the federal income tax credit for
restoration of substantial amounts held under claim of
right for the taxable year pursuant to Section 1341 of
the Internal Revenue Code;
(O) For taxable years 2001 and thereafter, for the
taxable year in which the bonus depreciation deduction
is taken on the taxpayer's federal income tax return
under subsection (k) of Section 168 of the Internal
Revenue Code and for each applicable taxable year
thereafter, an amount equal to "x", where:
(1) "y" equals the amount of the depreciation

deduction taken for the taxable year on the
taxpayer's federal income tax return on property
for which the bonus depreciation deduction was
taken in any year under subsection (k) of Section
168 of the Internal Revenue Code, but not
including the bonus depreciation deduction;
(2) for taxable years ending on or before
December 31, 2005, "x" equals "y" multiplied by 30
and then divided by 70 (or "y" multiplied by
0.429); and
(3) for taxable years ending after December
31, 2005:
(i) for property on which a bonus
depreciation deduction of 30% of the adjusted
basis was taken, "x" equals "y" multiplied by
30 and then divided by 70 (or "y" multiplied
by 0.429);
(ii) for property on which a bonus
depreciation deduction of 50% of the adjusted
basis was taken, "x" equals "y" multiplied by
1.0;
(iii) for property on which a bonus
depreciation deduction of 100% of the adjusted
basis was taken in a taxable year ending on or
after December 31, 2021, "x" equals the
depreciation deduction that would be allowed

on that property if the taxpayer had made the
election under Section 168(k)(7) of the
Internal Revenue Code to not claim bonus
depreciation on that property; and
(iv) for property on which a bonus
depreciation deduction of a percentage other
than 30%, 50% or 100% of the adjusted basis
was taken in a taxable year ending on or after
December 31, 2021, "x" equals "y" multiplied
by 100 times the percentage bonus depreciation
on the property (that is, 100(bonus%)) and
then divided by 100 times 1 minus the
percentage bonus depreciation on the property
(that is, 100(1–bonus%)).
The aggregate amount deducted under this
subparagraph in all taxable years for any one piece of
property may not exceed the amount of the bonus
depreciation deduction taken on that property on the
taxpayer's federal income tax return under subsection
(k) of Section 168 of the Internal Revenue Code. This
subparagraph (O) is exempt from the provisions of
Section 250;
(P) If the taxpayer sells, transfers, abandons, or
otherwise disposes of property for which the taxpayer
was required in any taxable year to make an addition
modification under subparagraph (D-5), then an amount

equal to that addition modification.
If the taxpayer continues to own property through
the last day of the last tax year for which a
subtraction is allowed with respect to that property
under subparagraph (O) and for which the taxpayer was
required in any taxable year to make an addition
modification under subparagraph (D-5), then an amount
equal to that addition modification.
The taxpayer is allowed to take the deduction
under this subparagraph only once with respect to any
one piece of property.
This subparagraph (P) is exempt from the
provisions of Section 250;
(Q) The amount of (i) any interest income (net of
the deductions allocable thereto) taken into account
for the taxable year with respect to a transaction
with a taxpayer that is required to make an addition
modification with respect to such transaction under
Section 203(a)(2)(D-17), 203(b)(2)(E-12),
203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed
the amount of such addition modification and (ii) any
income from intangible property (net of the deductions
allocable thereto) taken into account for the taxable
year with respect to a transaction with a taxpayer
that is required to make an addition modification with
respect to such transaction under Section

203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or
203(d)(2)(D-8), but not to exceed the amount of such
addition modification. This subparagraph (Q) is exempt
from Section 250;
(R) An amount equal to the interest income taken
into account for the taxable year (net of the
deductions allocable thereto) with respect to
transactions with (i) a foreign person who would be a
member of the taxpayer's unitary business group but
for the fact that the foreign person's business
activity outside the United States is 80% or more of
that person's total business activity and (ii) for
taxable years ending on or after December 31, 2008, to
a person who would be a member of the same unitary
business group but for the fact that the person is
prohibited under Section 1501(a)(27) from being
included in the unitary business group because he or
she is ordinarily required to apportion business
income under different subsections of Section 304, but
not to exceed the addition modification required to be
made for the same taxable year under Section
203(d)(2)(D-7) for interest paid, accrued, or
incurred, directly or indirectly, to the same person.
This subparagraph (R) is exempt from Section 250;
(S) An amount equal to the income from intangible
property taken into account for the taxable year (net

of the deductions allocable thereto) with respect to
transactions with (i) a foreign person who would be a
member of the taxpayer's unitary business group but
for the fact that the foreign person's business
activity outside the United States is 80% or more of
that person's total business activity and (ii) for
taxable years ending on or after December 31, 2008, to
a person who would be a member of the same unitary
business group but for the fact that the person is
prohibited under Section 1501(a)(27) from being
included in the unitary business group because he or
she is ordinarily required to apportion business
income under different subsections of Section 304, but
not to exceed the addition modification required to be
made for the same taxable year under Section
203(d)(2)(D-8) for intangible expenses and costs paid,
accrued, or incurred, directly or indirectly, to the
same person. This subparagraph (S) is exempt from
Section 250; and
(T) For taxable years ending on or after December
31, 2011, in the case of a taxpayer who was required to
add back any insurance premiums under Section
203(d)(2)(D-9), such taxpayer may elect to subtract
that part of a reimbursement received from the
insurance company equal to the amount of the expense
or loss (including expenses incurred by the insurance

company) that would have been taken into account as a
deduction for federal income tax purposes if the
expense or loss had been uninsured. If a taxpayer
makes the election provided for by this subparagraph
(T), the insurer to which the premiums were paid must
add back to income the amount subtracted by the
taxpayer pursuant to this subparagraph (T). This
subparagraph (T) is exempt from the provisions of
Section 250; and .
(U) For taxable years beginning on or after
January 1, 2023, for any cannabis establishment
operating in this State and licensed under the
Cannabis Regulation and Tax Act or any cannabis
cultivation center or medical cannabis dispensing
organization operating in this State and licensed
under the Compassionate Use of Medical Cannabis
Program Act, an amount equal to the deductions that
were disallowed under Section 280E of the Internal
Revenue Code for the taxable year and that would not be
added back under this subsection. The provisions of
this subparagraph (U) are exempt from the provisions
of Section 250.
(e) Gross income; adjusted gross income; taxable income.
(1) In general. Subject to the provisions of paragraph
(2) and subsection (b)(3), for purposes of this Section

and Section 803(e), a taxpayer's gross income, adjusted
gross income, or taxable income for the taxable year shall
mean the amount of gross income, adjusted gross income or
taxable income properly reportable for federal income tax
purposes for the taxable year under the provisions of the
Internal Revenue Code. Taxable income may be less than
zero. However, for taxable years ending on or after
December 31, 1986, net operating loss carryforwards from
taxable years ending prior to December 31, 1986, may not
exceed the sum of federal taxable income for the taxable
year before net operating loss deduction, plus the excess
of addition modifications over subtraction modifications
for the taxable year. For taxable years ending prior to
December 31, 1986, taxable income may never be an amount
in excess of the net operating loss for the taxable year as
defined in subsections (c) and (d) of Section 172 of the
Internal Revenue Code, provided that when taxable income
of a corporation (other than a Subchapter S corporation),
trust, or estate is less than zero and addition
modifications, other than those provided by subparagraph
(E) of paragraph (2) of subsection (b) for corporations or
subparagraph (E) of paragraph (2) of subsection (c) for
trusts and estates, exceed subtraction modifications, an
addition modification must be made under those
subparagraphs for any other taxable year to which the
taxable income less than zero (net operating loss) is

applied under Section 172 of the Internal Revenue Code or
under subparagraph (E) of paragraph (2) of this subsection
(e) applied in conjunction with Section 172 of the
Internal Revenue Code.
(2) Special rule. For purposes of paragraph (1) of
this subsection, the taxable income properly reportable
for federal income tax purposes shall mean:
(A) Certain life insurance companies. In the case
of a life insurance company subject to the tax imposed
by Section 801 of the Internal Revenue Code, life
insurance company taxable income, plus the amount of
distribution from pre-1984 policyholder surplus
accounts as calculated under Section 815a of the
Internal Revenue Code;
(B) Certain other insurance companies. In the case
of mutual insurance companies subject to the tax
imposed by Section 831 of the Internal Revenue Code,
insurance company taxable income;
(C) Regulated investment companies. In the case of
a regulated investment company subject to the tax
imposed by Section 852 of the Internal Revenue Code,
investment company taxable income;
(D) Real estate investment trusts. In the case of
a real estate investment trust subject to the tax
imposed by Section 857 of the Internal Revenue Code,
real estate investment trust taxable income;

(E) Consolidated corporations. In the case of a
corporation which is a member of an affiliated group
of corporations filing a consolidated income tax
return for the taxable year for federal income tax
purposes, taxable income determined as if such
corporation had filed a separate return for federal
income tax purposes for the taxable year and each
preceding taxable year for which it was a member of an
affiliated group. For purposes of this subparagraph,
the taxpayer's separate taxable income shall be
determined as if the election provided by Section
243(b)(2) of the Internal Revenue Code had been in
effect for all such years;
(F) Cooperatives. In the case of a cooperative
corporation or association, the taxable income of such
organization determined in accordance with the
provisions of Section 1381 through 1388 of the
Internal Revenue Code, but without regard to the
prohibition against offsetting losses from patronage
activities against income from nonpatronage
activities; except that a cooperative corporation or
association may make an election to follow its federal
income tax treatment of patronage losses and
nonpatronage losses. In the event such election is
made, such losses shall be computed and carried over
in a manner consistent with subsection (a) of Section

207 of this Act and apportioned by the apportionment
factor reported by the cooperative on its Illinois
income tax return filed for the taxable year in which
the losses are incurred. The election shall be
effective for all taxable years with original returns
due on or after the date of the election. In addition,
the cooperative may file an amended return or returns,
as allowed under this Act, to provide that the
election shall be effective for losses incurred or
carried forward for taxable years occurring prior to
the date of the election. Once made, the election may
only be revoked upon approval of the Director. The
Department shall adopt rules setting forth
requirements for documenting the elections and any
resulting Illinois net loss and the standards to be
used by the Director in evaluating requests to revoke
elections. Public Act 96-932 is declaratory of
existing law;
(G) Subchapter S corporations. In the case of: (i)
a Subchapter S corporation for which there is in
effect an election for the taxable year under Section
1362 of the Internal Revenue Code, the taxable income
of such corporation determined in accordance with
Section 1363(b) of the Internal Revenue Code, except
that taxable income shall take into account those
items which are required by Section 1363(b)(1) of the

Internal Revenue Code to be separately stated; and
(ii) a Subchapter S corporation for which there is in
effect a federal election to opt out of the provisions
of the Subchapter S Revision Act of 1982 and have
applied instead the prior federal Subchapter S rules
as in effect on July 1, 1982, the taxable income of
such corporation determined in accordance with the
federal Subchapter S rules as in effect on July 1,
1982; and
(H) Partnerships. In the case of a partnership,
taxable income determined in accordance with Section
703 of the Internal Revenue Code, except that taxable
income shall take into account those items which are
required by Section 703(a)(1) to be separately stated
but which would be taken into account by an individual
in calculating his taxable income.
(3) Recapture of business expenses on disposition of
asset or business. Notwithstanding any other law to the
contrary, if in prior years income from an asset or
business has been classified as business income and in a
later year is demonstrated to be non-business income, then
all expenses, without limitation, deducted in such later
year and in the 2 immediately preceding taxable years
related to that asset or business that generated the
non-business income shall be added back and recaptured as
business income in the year of the disposition of the

asset or business. Such amount shall be apportioned to
Illinois using the greater of the apportionment fraction
computed for the business under Section 304 of this Act
for the taxable year or the average of the apportionment
fractions computed for the business under Section 304 of
this Act for the taxable year and for the 2 immediately
preceding taxable years.
(f) Valuation limitation amount.
(1) In general. The valuation limitation amount
referred to in subsections (a)(2)(G), (c)(2)(I) and
(d)(2)(E) is an amount equal to:
(A) The sum of the pre-August 1, 1969 appreciation
amounts (to the extent consisting of gain reportable
under the provisions of Section 1245 or 1250 of the
Internal Revenue Code) for all property in respect of
which such gain was reported for the taxable year;
plus
(B) The lesser of (i) the sum of the pre-August 1,
1969 appreciation amounts (to the extent consisting of
capital gain) for all property in respect of which
such gain was reported for federal income tax purposes
for the taxable year, or (ii) the net capital gain for
the taxable year, reduced in either case by any amount
of such gain included in the amount determined under
subsection (a)(2)(F) or (c)(2)(H).

(2) Pre-August 1, 1969 appreciation amount.
(A) If the fair market value of property referred
to in paragraph (1) was readily ascertainable on
August 1, 1969, the pre-August 1, 1969 appreciation
amount for such property is the lesser of (i) the
excess of such fair market value over the taxpayer's
basis (for determining gain) for such property on that
date (determined under the Internal Revenue Code as in
effect on that date), or (ii) the total gain realized
and reportable for federal income tax purposes in
respect of the sale, exchange or other disposition of
such property.
(B) If the fair market value of property referred
to in paragraph (1) was not readily ascertainable on
August 1, 1969, the pre-August 1, 1969 appreciation
amount for such property is that amount which bears
the same ratio to the total gain reported in respect of
the property for federal income tax purposes for the
taxable year, as the number of full calendar months in
that part of the taxpayer's holding period for the
property ending July 31, 1969 bears to the number of
full calendar months in the taxpayer's entire holding
period for the property.
(C) The Department shall prescribe such
regulations as may be necessary to carry out the
purposes of this paragraph.

(g) Double deductions. Unless specifically provided
otherwise, nothing in this Section shall permit the same item
to be deducted more than once.
(h) Legislative intention. Except as expressly provided by
this Section there shall be no modifications or limitations on
the amounts of income, gain, loss or deduction taken into
account in determining gross income, adjusted gross income or
taxable income for federal income tax purposes for the taxable
year, or in the amount of such items entering into the
computation of base income and net income under this Act for
such taxable year, whether in respect of property values as of
August 1, 1969 or otherwise.
(Source: P.A. 101-9, eff. 6-5-19; 101-81, eff. 7-12-19;
102-16, eff. 6-17-21; 102-558, eff. 8-20-21; 102-658, eff.
8-27-21; 102-813, eff. 5-13-22; 102-1112, eff. 12-21-22.)
ARTICLE 145.
Section 145-5. The Illinois Act on the Aging is amended by
changing Section 4.02 as follows:
(20 ILCS 105/4.02) (from Ch. 23, par. 6104.02)
Sec. 4.02. Community Care Program. The Department shall
establish a program of services to prevent unnecessary

institutionalization of persons age 60 and older in need of
long term care or who are established as persons who suffer
from Alzheimer's disease or a related disorder under the
Alzheimer's Disease Assistance Act, thereby enabling them to
remain in their own homes or in other living arrangements.
Such preventive services, which may be coordinated with other
programs for the aged and monitored by area agencies on aging
in cooperation with the Department, may include, but are not
limited to, any or all of the following:
(a) (blank);
(b) (blank);
(c) home care aide services;
(d) personal assistant services;
(e) adult day services;
(f) home-delivered meals;
(g) education in self-care;
(h) personal care services;
(i) adult day health services;
(j) habilitation services;
(k) respite care;
(k-5) community reintegration services;
(k-6) flexible senior services;
(k-7) medication management;
(k-8) emergency home response;
(l) other nonmedical social services that may enable
the person to become self-supporting; or

(m) clearinghouse for information provided by senior
citizen home owners who want to rent rooms to or share
living space with other senior citizens.
The Department shall establish eligibility standards for
such services. In determining the amount and nature of
services for which a person may qualify, consideration shall
not be given to the value of cash, property or other assets
held in the name of the person's spouse pursuant to a written
agreement dividing marital property into equal but separate
shares or pursuant to a transfer of the person's interest in a
home to his spouse, provided that the spouse's share of the
marital property is not made available to the person seeking
such services.
Beginning January 1, 2008, the Department shall require as
a condition of eligibility that all new financially eligible
applicants apply for and enroll in medical assistance under
Article V of the Illinois Public Aid Code in accordance with
rules promulgated by the Department.
The Department shall, in conjunction with the Department
of Public Aid (now Department of Healthcare and Family
Services), seek appropriate amendments under Sections 1915 and
1924 of the Social Security Act. The purpose of the amendments
shall be to extend eligibility for home and community based
services under Sections 1915 and 1924 of the Social Security
Act to persons who transfer to or for the benefit of a spouse
those amounts of income and resources allowed under Section

1924 of the Social Security Act. Subject to the approval of
such amendments, the Department shall extend the provisions of
Section 5-4 of the Illinois Public Aid Code to persons who, but
for the provision of home or community-based services, would
require the level of care provided in an institution, as is
provided for in federal law. Those persons no longer found to
be eligible for receiving noninstitutional services due to
changes in the eligibility criteria shall be given 45 days
notice prior to actual termination. Those persons receiving
notice of termination may contact the Department and request
the determination be appealed at any time during the 45 day
notice period. The target population identified for the
purposes of this Section are persons age 60 and older with an
identified service need. Priority shall be given to those who
are at imminent risk of institutionalization. The services
shall be provided to eligible persons age 60 and older to the
extent that the cost of the services together with the other
personal maintenance expenses of the persons are reasonably
related to the standards established for care in a group
facility appropriate to the person's condition. These
non-institutional services, pilot projects or experimental
facilities may be provided as part of or in addition to those
authorized by federal law or those funded and administered by
the Department of Human Services. The Departments of Human
Services, Healthcare and Family Services, Public Health,
Veterans' Affairs, and Commerce and Economic Opportunity and

other appropriate agencies of State, federal and local
governments shall cooperate with the Department on Aging in
the establishment and development of the non-institutional
services. The Department shall require an annual audit from
all personal assistant and home care aide vendors contracting
with the Department under this Section. The annual audit shall
assure that each audited vendor's procedures are in compliance
with Department's financial reporting guidelines requiring an
administrative and employee wage and benefits cost split as
defined in administrative rules. The audit is a public record
under the Freedom of Information Act. The Department shall
execute, relative to the nursing home prescreening project,
written inter-agency agreements with the Department of Human
Services and the Department of Healthcare and Family Services,
to effect the following: (1) intake procedures and common
eligibility criteria for those persons who are receiving
non-institutional services; and (2) the establishment and
development of non-institutional services in areas of the
State where they are not currently available or are
undeveloped. On and after July 1, 1996, all nursing home
prescreenings for individuals 60 years of age or older shall
be conducted by the Department.
As part of the Department on Aging's routine training of
case managers and case manager supervisors, the Department may
include information on family futures planning for persons who
are age 60 or older and who are caregivers of their adult

children with developmental disabilities. The content of the
training shall be at the Department's discretion.
The Department is authorized to establish a system of
recipient copayment for services provided under this Section,
such copayment to be based upon the recipient's ability to pay
but in no case to exceed the actual cost of the services
provided. Additionally, any portion of a person's income which
is equal to or less than the federal poverty standard shall not
be considered by the Department in determining the copayment.
The level of such copayment shall be adjusted whenever
necessary to reflect any change in the officially designated
federal poverty standard.
The Department, or the Department's authorized
representative, may recover the amount of moneys expended for
services provided to or in behalf of a person under this
Section by a claim against the person's estate or against the
estate of the person's surviving spouse, but no recovery may
be had until after the death of the surviving spouse, if any,
and then only at such time when there is no surviving child who
is under age 21 or blind or who has a permanent and total
disability. This paragraph, however, shall not bar recovery,
at the death of the person, of moneys for services provided to
the person or in behalf of the person under this Section to
which the person was not entitled; provided that such recovery
shall not be enforced against any real estate while it is
occupied as a homestead by the surviving spouse or other

dependent, if no claims by other creditors have been filed
against the estate, or, if such claims have been filed, they
remain dormant for failure of prosecution or failure of the
claimant to compel administration of the estate for the
purpose of payment. This paragraph shall not bar recovery from
the estate of a spouse, under Sections 1915 and 1924 of the
Social Security Act and Section 5-4 of the Illinois Public Aid
Code, who precedes a person receiving services under this
Section in death. All moneys for services paid to or in behalf
of the person under this Section shall be claimed for recovery
from the deceased spouse's estate. "Homestead", as used in
this paragraph, means the dwelling house and contiguous real
estate occupied by a surviving spouse or relative, as defined
by the rules and regulations of the Department of Healthcare
and Family Services, regardless of the value of the property.
The Department shall increase the effectiveness of the
existing Community Care Program by:
(1) ensuring that in-home services included in the
care plan are available on evenings and weekends;
(2) ensuring that care plans contain the services that
eligible participants need based on the number of days in
a month, not limited to specific blocks of time, as
identified by the comprehensive assessment tool selected
by the Department for use statewide, not to exceed the
total monthly service cost maximum allowed for each
service; the Department shall develop administrative rules

to implement this item (2);
(3) ensuring that the participants have the right to
choose the services contained in their care plan and to
direct how those services are provided, based on
administrative rules established by the Department;
(4) ensuring that the determination of need tool is
accurate in determining the participants' level of need;
to achieve this, the Department, in conjunction with the
Older Adult Services Advisory Committee, shall institute a
study of the relationship between the Determination of
Need scores, level of need, service cost maximums, and the
development and utilization of service plans no later than
May 1, 2008; findings and recommendations shall be
presented to the Governor and the General Assembly no
later than January 1, 2009; recommendations shall include
all needed changes to the service cost maximums schedule
and additional covered services;
(5) ensuring that homemakers can provide personal care
services that may or may not involve contact with clients,
including but not limited to:
(A) bathing;
(B) grooming;
(C) toileting;
(D) nail care;
(E) transferring;
(F) respiratory services;

(G) exercise; or
(H) positioning;
(6) ensuring that homemaker program vendors are not
restricted from hiring homemakers who are family members
of clients or recommended by clients; the Department may
not, by rule or policy, require homemakers who are family
members of clients or recommended by clients to accept
assignments in homes other than the client;
(7) ensuring that the State may access maximum federal
matching funds by seeking approval for the Centers for
Medicare and Medicaid Services for modifications to the
State's home and community based services waiver and
additional waiver opportunities, including applying for
enrollment in the Balance Incentive Payment Program by May
1, 2013, in order to maximize federal matching funds; this
shall include, but not be limited to, modification that
reflects all changes in the Community Care Program
services and all increases in the services cost maximum;
(8) ensuring that the determination of need tool
accurately reflects the service needs of individuals with
Alzheimer's disease and related dementia disorders;
(9) ensuring that services are authorized accurately
and consistently for the Community Care Program (CCP); the
Department shall implement a Service Authorization policy
directive; the purpose shall be to ensure that eligibility
and services are authorized accurately and consistently in

the CCP program; the policy directive shall clarify
service authorization guidelines to Care Coordination
Units and Community Care Program providers no later than
May 1, 2013;
(10) working in conjunction with Care Coordination
Units, the Department of Healthcare and Family Services,
the Department of Human Services, Community Care Program
providers, and other stakeholders to make improvements to
the Medicaid claiming processes and the Medicaid
enrollment procedures or requirements as needed,
including, but not limited to, specific policy changes or
rules to improve the up-front enrollment of participants
in the Medicaid program and specific policy changes or
rules to insure more prompt submission of bills to the
federal government to secure maximum federal matching
dollars as promptly as possible; the Department on Aging
shall have at least 3 meetings with stakeholders by
January 1, 2014 in order to address these improvements;
(11) requiring home care service providers to comply
with the rounding of hours worked provisions under the
federal Fair Labor Standards Act (FLSA) and as set forth
in 29 CFR 785.48(b) by May 1, 2013;
(12) implementing any necessary policy changes or
promulgating any rules, no later than January 1, 2014, to
assist the Department of Healthcare and Family Services in
moving as many participants as possible, consistent with

federal regulations, into coordinated care plans if a care
coordination plan that covers long term care is available
in the recipient's area; and
(13) maintaining fiscal year 2014 rates at the same
level established on January 1, 2013.
By January 1, 2009 or as soon after the end of the Cash and
Counseling Demonstration Project as is practicable, the
Department may, based on its evaluation of the demonstration
project, promulgate rules concerning personal assistant
services, to include, but need not be limited to,
qualifications, employment screening, rights under fair labor
standards, training, fiduciary agent, and supervision
requirements. All applicants shall be subject to the
provisions of the Health Care Worker Background Check Act.
The Department shall develop procedures to enhance
availability of services on evenings, weekends, and on an
emergency basis to meet the respite needs of caregivers.
Procedures shall be developed to permit the utilization of
services in successive blocks of 24 hours up to the monthly
maximum established by the Department. Workers providing these
services shall be appropriately trained.
Beginning on the effective date of this amendatory Act of
1991, no person may perform chore/housekeeping and home care
aide services under a program authorized by this Section
unless that person has been issued a certificate of
pre-service to do so by his or her employing agency.

Information gathered to effect such certification shall
include (i) the person's name, (ii) the date the person was
hired by his or her current employer, and (iii) the training,
including dates and levels. Persons engaged in the program
authorized by this Section before the effective date of this
amendatory Act of 1991 shall be issued a certificate of all
pre- and in-service training from his or her employer upon
submitting the necessary information. The employing agency
shall be required to retain records of all staff pre- and
in-service training, and shall provide such records to the
Department upon request and upon termination of the employer's
contract with the Department. In addition, the employing
agency is responsible for the issuance of certifications of
in-service training completed to their employees.
The Department is required to develop a system to ensure
that persons working as home care aides and personal
assistants receive increases in their wages when the federal
minimum wage is increased by requiring vendors to certify that
they are meeting the federal minimum wage statute for home
care aides and personal assistants. An employer that cannot
ensure that the minimum wage increase is being given to home
care aides and personal assistants shall be denied any
increase in reimbursement costs.
The Community Care Program Advisory Committee is created
in the Department on Aging. The Director shall appoint
individuals to serve in the Committee, who shall serve at

their own expense. Members of the Committee must abide by all
applicable ethics laws. The Committee shall advise the
Department on issues related to the Department's program of
services to prevent unnecessary institutionalization. The
Committee shall meet on a bi-monthly basis and shall serve to
identify and advise the Department on present and potential
issues affecting the service delivery network, the program's
clients, and the Department and to recommend solution
strategies. Persons appointed to the Committee shall be
appointed on, but not limited to, their own and their agency's
experience with the program, geographic representation, and
willingness to serve. The Director shall appoint members to
the Committee to represent provider, advocacy, policy
research, and other constituencies committed to the delivery
of high quality home and community-based services to older
adults. Representatives shall be appointed to ensure
representation from community care providers including, but
not limited to, adult day service providers, homemaker
providers, case coordination and case management units,
emergency home response providers, statewide trade or labor
unions that represent home care aides and direct care staff,
area agencies on aging, adults over age 60, membership
organizations representing older adults, and other
organizational entities, providers of care, or individuals
with demonstrated interest and expertise in the field of home
and community care as determined by the Director.

Nominations may be presented from any agency or State
association with interest in the program. The Director, or his
or her designee, shall serve as the permanent co-chair of the
advisory committee. One other co-chair shall be nominated and
approved by the members of the committee on an annual basis.
Committee members' terms of appointment shall be for 4 years
with one-quarter of the appointees' terms expiring each year.
A member shall continue to serve until his or her replacement
is named. The Department shall fill vacancies that have a
remaining term of over one year, and this replacement shall
occur through the annual replacement of expiring terms. The
Director shall designate Department staff to provide technical
assistance and staff support to the committee. Department
representation shall not constitute membership of the
committee. All Committee papers, issues, recommendations,
reports, and meeting memoranda are advisory only. The
Director, or his or her designee, shall make a written report,
as requested by the Committee, regarding issues before the
Committee.
The Department on Aging and the Department of Human
Services shall cooperate in the development and submission of
an annual report on programs and services provided under this
Section. Such joint report shall be filed with the Governor
and the General Assembly on or before September 30 each year.
The requirement for reporting to the General Assembly
shall be satisfied by filing copies of the report as required

by Section 3.1 of the General Assembly Organization Act and
filing such additional copies with the State Government Report
Distribution Center for the General Assembly as is required
under paragraph (t) of Section 7 of the State Library Act.
Those persons previously found eligible for receiving
non-institutional services whose services were discontinued
under the Emergency Budget Act of Fiscal Year 1992, and who do
not meet the eligibility standards in effect on or after July
1, 1992, shall remain ineligible on and after July 1, 1992.
Those persons previously not required to cost-share and who
were required to cost-share effective March 1, 1992, shall
continue to meet cost-share requirements on and after July 1,
1992. Beginning July 1, 1992, all clients will be required to
meet eligibility, cost-share, and other requirements and will
have services discontinued or altered when they fail to meet
these requirements.
For the purposes of this Section, "flexible senior
services" refers to services that require one-time or periodic
expenditures including, but not limited to, respite care, home
modification, assistive technology, housing assistance, and
transportation.
The Department shall implement an electronic service
verification based on global positioning systems or other
cost-effective technology for the Community Care Program no
later than January 1, 2014.
The Department shall require, as a condition of

eligibility, enrollment in the medical assistance program
under Article V of the Illinois Public Aid Code (i) beginning
August 1, 2013, if the Auditor General has reported that the
Department has failed to comply with the reporting
requirements of Section 2-27 of the Illinois State Auditing
Act; or (ii) beginning June 1, 2014, if the Auditor General has
reported that the Department has not undertaken the required
actions listed in the report required by subsection (a) of
Section 2-27 of the Illinois State Auditing Act.
The Department shall delay Community Care Program services
until an applicant is determined eligible for medical
assistance under Article V of the Illinois Public Aid Code (i)
beginning August 1, 2013, if the Auditor General has reported
that the Department has failed to comply with the reporting
requirements of Section 2-27 of the Illinois State Auditing
Act; or (ii) beginning June 1, 2014, if the Auditor General has
reported that the Department has not undertaken the required
actions listed in the report required by subsection (a) of
Section 2-27 of the Illinois State Auditing Act.
The Department shall implement co-payments for the
Community Care Program at the federally allowable maximum
level (i) beginning August 1, 2013, if the Auditor General has
reported that the Department has failed to comply with the
reporting requirements of Section 2-27 of the Illinois State
Auditing Act; or (ii) beginning June 1, 2014, if the Auditor
General has reported that the Department has not undertaken

the required actions listed in the report required by
subsection (a) of Section 2-27 of the Illinois State Auditing
Act.
The Department shall continue to provide other Community
Care Program reports as required by statute.
The Department shall conduct a quarterly review of Care
Coordination Unit performance and adherence to service
guidelines. The quarterly review shall be reported to the
Speaker of the House of Representatives, the Minority Leader
of the House of Representatives, the President of the Senate,
and the Minority Leader of the Senate. The Department shall
collect and report longitudinal data on the performance of
each care coordination unit. Nothing in this paragraph shall
be construed to require the Department to identify specific
care coordination units.
In regard to community care providers, failure to comply
with Department on Aging policies shall be cause for
disciplinary action, including, but not limited to,
disqualification from serving Community Care Program clients.
Each provider, upon submission of any bill or invoice to the
Department for payment for services rendered, shall include a
notarized statement, under penalty of perjury pursuant to
Section 1-109 of the Code of Civil Procedure, that the
provider has complied with all Department policies.
The Director of the Department on Aging shall make
information available to the State Board of Elections as may

be required by an agreement the State Board of Elections has
entered into with a multi-state voter registration list
maintenance system.
Within 30 days after July 6, 2017 (the effective date of
Public Act 100-23), rates shall be increased to $18.29 per
hour, for the purpose of increasing, by at least $.72 per hour,
the wages paid by those vendors to their employees who provide
homemaker services. The Department shall pay an enhanced rate
under the Community Care Program to those in-home service
provider agencies that offer health insurance coverage as a
benefit to their direct service worker employees consistent
with the mandates of Public Act 95-713. For State fiscal years
2018 and 2019, the enhanced rate shall be $1.77 per hour. The
rate shall be adjusted using actuarial analysis based on the
cost of care, but shall not be set below $1.77 per hour. The
Department shall adopt rules, including emergency rules under
subsections (y) and (bb) of Section 5-45 of the Illinois
Administrative Procedure Act, to implement the provisions of
this paragraph.
The General Assembly finds it necessary to authorize an
aggressive Medicaid enrollment initiative designed to maximize
federal Medicaid funding for the Community Care Program which
produces significant savings for the State of Illinois. The
Department on Aging shall establish and implement a Community
Care Program Medicaid Initiative. Under the Initiative, the
Department on Aging shall, at a minimum: (i) provide an

enhanced rate to adequately compensate care coordination units
to enroll eligible Community Care Program clients into
Medicaid; (ii) use recommendations from a stakeholder
committee on how best to implement the Initiative; and (iii)
establish requirements for State agencies to make enrollment
in the State's Medical Assistance program easier for seniors.
The Community Care Program Medicaid Enrollment Oversight
Subcommittee is created as a subcommittee of the Older Adult
Services Advisory Committee established in Section 35 of the
Older Adult Services Act to make recommendations on how best
to increase the number of medical assistance recipients who
are enrolled in the Community Care Program. The Subcommittee
shall consist of all of the following persons who must be
appointed within 30 days after the effective date of this
amendatory Act of the 100th General Assembly:
(1) The Director of Aging, or his or her designee, who
shall serve as the chairperson of the Subcommittee.
(2) One representative of the Department of Healthcare
and Family Services, appointed by the Director of
Healthcare and Family Services.
(3) One representative of the Department of Human
Services, appointed by the Secretary of Human Services.
(4) One individual representing a care coordination
unit, appointed by the Director of Aging.
(5) One individual from a non-governmental statewide
organization that advocates for seniors, appointed by the

Director of Aging.
(6) One individual representing Area Agencies on
Aging, appointed by the Director of Aging.
(7) One individual from a statewide association
dedicated to Alzheimer's care, support, and research,
appointed by the Director of Aging.
(8) One individual from an organization that employs
persons who provide services under the Community Care
Program, appointed by the Director of Aging.
(9) One member of a trade or labor union representing
persons who provide services under the Community Care
Program, appointed by the Director of Aging.
(10) One member of the Senate, who shall serve as
co-chairperson, appointed by the President of the Senate.
(11) One member of the Senate, who shall serve as
co-chairperson, appointed by the Minority Leader of the
Senate.
(12) One member of the House of Representatives, who
shall serve as co-chairperson, appointed by the Speaker of
the House of Representatives.
(13) One member of the House of Representatives, who
shall serve as co-chairperson, appointed by the Minority
Leader of the House of Representatives.
(14) One individual appointed by a labor organization
representing frontline employees at the Department of
Human Services.

The Subcommittee shall provide oversight to the Community
Care Program Medicaid Initiative and shall meet quarterly. At
each Subcommittee meeting the Department on Aging shall
provide the following data sets to the Subcommittee: (A) the
number of Illinois residents, categorized by planning and
service area, who are receiving services under the Community
Care Program and are enrolled in the State's Medical
Assistance Program; (B) the number of Illinois residents,
categorized by planning and service area, who are receiving
services under the Community Care Program, but are not
enrolled in the State's Medical Assistance Program; and (C)
the number of Illinois residents, categorized by planning and
service area, who are receiving services under the Community
Care Program and are eligible for benefits under the State's
Medical Assistance Program, but are not enrolled in the
State's Medical Assistance Program. In addition to this data,
the Department on Aging shall provide the Subcommittee with
plans on how the Department on Aging will reduce the number of
Illinois residents who are not enrolled in the State's Medical
Assistance Program but who are eligible for medical assistance
benefits. The Department on Aging shall enroll in the State's
Medical Assistance Program those Illinois residents who
receive services under the Community Care Program and are
eligible for medical assistance benefits but are not enrolled
in the State's Medicaid Assistance Program. The data provided
to the Subcommittee shall be made available to the public via

the Department on Aging's website.
The Department on Aging, with the involvement of the
Subcommittee, shall collaborate with the Department of Human
Services and the Department of Healthcare and Family Services
on how best to achieve the responsibilities of the Community
Care Program Medicaid Initiative.
The Department on Aging, the Department of Human Services,
and the Department of Healthcare and Family Services shall
coordinate and implement a streamlined process for seniors to
access benefits under the State's Medical Assistance Program.
The Subcommittee shall collaborate with the Department of
Human Services on the adoption of a uniform application
submission process. The Department of Human Services and any
other State agency involved with processing the medical
assistance application of any person enrolled in the Community
Care Program shall include the appropriate care coordination
unit in all communications related to the determination or
status of the application.
The Community Care Program Medicaid Initiative shall
provide targeted funding to care coordination units to help
seniors complete their applications for medical assistance
benefits. On and after July 1, 2019, care coordination units
shall receive no less than $200 per completed application,
which rate may be included in a bundled rate for initial intake
services when Medicaid application assistance is provided in
conjunction with the initial intake process for new program

participants.
The Community Care Program Medicaid Initiative shall cease
operation 5 years after the effective date of this amendatory
Act of the 100th General Assembly, after which the
Subcommittee shall dissolve.
Effective July 1, 2023, subject to federal approval, the
Department on Aging shall reimburse Care Coordination Units at
the following rates for case management services: $252.40 for
each initial assessment; $366.40 for each initial assessment
with translation; $229.68 for each redetermination assessment;
$313.68 for each redetermination assessment with translation;
$200.00 for each completed application for medical assistance
benefits; $132.26 for each face-to-face, choices-for-care
screening; $168.26 for each face-to-face, choices-for-care
screening with translation; $124.56 for each 6-month,
face-to-face visit; $132.00 for each MCO participant
eligibility determination; and $157.00 for each MCO
participant eligibility determination with translation.
(Source: P.A. 101-10, eff. 6-5-19; 102-1071, eff. 6-10-22.)
ARTICLE 150.
Section 150-5. The Illinois Affordable Housing Act is
amended by changing Section 17 as follows:
(310 ILCS 65/17) (from Ch. 67 1/2, par. 1267)

Sec. 17. Annual Budget and Report. (a) Within 9 months
after the effective date of this Act, the Commission shall
prepare a plan listing available resources, priorities for
expenditures, and procedures for making application for grants
and loans. The plan shall be published in the Illinois
Register. Such a plan shall be prepared annually and published
for each succeeding year.
(b) Within 60 days of the end of each fiscal year, the
Commission shall prepare a report to the General Assembly
describing the activities of the Affordable Housing Program
for the preceding year.
(c) 1% of permitted funds within the annual proposed
budget stemming from the plan shall be allocated to support
limited-equity cooperative housing through programs and
subsidies for cooperative homebuyer assistance, building
acquisition and renovation, assistance with monthly housing
charges, predevelopment funding, and technical assistance.
(Source: P.A. 86-925.)
ARTICLE 155.
Section 155-5. The Higher Education Student Assistance Act
is amended by adding Section 27 as follows:
(110 ILCS 947/27 new)
Sec. 27. Prepare for Illinois' Future Program.

(a) Subject to appropriation, the Illinois Student
Assistance Commission shall as soon as is practicable, develop
and implement a Prepare for Illinois' Future Program to offer
comprehensive test preparation and professional licensure
preparation, free of charge and at no cost to students, with a
goal of serving all students at institutions of higher
education. If funding for the program is insufficient to
support universal access, then the Commission may prioritize
offering the services to recipients of the Monetary Award
Program grant assistance under Section 35 of this Act.
(b) The Program shall offer students, at a minimum, test
preparation services for the Medical College Admission Test,
the Law School Admission Test, the Graduate Record
Examination, the Graduate Management Admission Test, and other
preparation programs for professional exams that may include,
but are not limited to, exams for nursing, teaching, real
estate, securities, and law. The program may also provide
preparation for credentials such as, but not limited to, the
Securities Industry Essentials Exam, a Financial Paraplanner
Qualified Professional exam, and a Wealth Management
Specialist exam. In establishing the Program, the Commission
shall consider, among other factors, whether the test and
licensure exam preparation and credentialing programs can be
provided by a single vendor.
(c) The Commission shall report to the General Assembly
and Governor on the Program's usage as soon as is practicable

after the Program has been in place for at least one academic
year. To the extent that appropriate data is available, the
Commission shall also report information on the program's
effectiveness, with a goal of providing multi-stage research
to gauge the impact of this investment on in-state university
recruitment and retention, the State's talent pipeline, and
the longitudinal value provided to State students.
Institutions of higher education shall provide information to
the Commission as needed to facilitate completion of this
report.
ARTICLE 999.
Section 999-95. No acceleration or delay. Where this Act
makes changes in a statute that is represented in this Act by
text that is not yet or no longer in effect (for example, a
Section represented by multiple versions), the use of that
text does not accelerate or delay the taking effect of (i) the
changes made by this Act or (ii) provisions derived from any
other Public Act.
Section 999-99. Effective date. This Act takes effect upon
becoming law, except that Articles 10, 85, 98, 100, and 125
take effect on July 1, 2023, Articles 20, 80, and 99 take
effect on January 1, 2024, and Section 5-110 takes effect on
the effective date of House Bill 2041 of the 103rd General
Assembly or upon becoming law, whichever is later.