Bill Text: IL SB2036 | 2009-2010 | 96th General Assembly | Introduced
Bill Title: Amends the State Finance Act. Creates the State Capital Projects Fund. Provides that the sum of $146,000,000 shall be transferred from the State Capital Projects Fund to the General Revenue Fund in January and July of each year. Provides that the balance remaining in the Fund must be used for capital projects and the payment of debt service on bonds issued for capital projects. Provides that moneys in the Road Fund may be appropriated to and expended by the Illinois Department of Transportation only. Amends the Illinois Income Tax Act. Increases the tax rate to 3.375% for individuals, trusts, and estates, and 5.4% for corporations. Provides that the additional proceeds attributable to the increase must be deposited into the State Capital Projects Fund. Amends the Illinois Vehicle Code to increase various weight limits. Effective immediately.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2009-04-03 - Rule 3-9(a) / Re-referred to Assignments [SB2036 Detail]
Download: Illinois-2009-SB2036-Introduced.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The State Finance Act is amended by adding | ||||||||||||||||||||||||||||||||||||||
5 | Sections 5.719, 6z-76, and 8.3 as follows:
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6 | (30 ILCS 105/5.719 new) | ||||||||||||||||||||||||||||||||||||||
7 | Sec. 5.719. The State Capital Projects Fund.
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8 | (30 ILCS 105/6z-76 new) | ||||||||||||||||||||||||||||||||||||||
9 | Sec. 6z-76. State Capital Projects Fund; creation. The | ||||||||||||||||||||||||||||||||||||||
10 | State Capital Projects Fund is hereby created as a special fund | ||||||||||||||||||||||||||||||||||||||
11 | in the State treasury. Beginning on July 1, 2011, and on July 1 | ||||||||||||||||||||||||||||||||||||||
12 | and January 1 of each year thereafter, the State Comptroller | ||||||||||||||||||||||||||||||||||||||
13 | and State Treasurer shall transfer the sum of $146,000,000 from | ||||||||||||||||||||||||||||||||||||||
14 | the State Capital Projects Fund to the General Revenue Fund. | ||||||||||||||||||||||||||||||||||||||
15 | Subject to appropriation, the balance remaining in the State | ||||||||||||||||||||||||||||||||||||||
16 | Capital Projects Fund may be used only for capital projects and | ||||||||||||||||||||||||||||||||||||||
17 | the payment of debt service on bonds issued for capital | ||||||||||||||||||||||||||||||||||||||
18 | projects.
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19 | (30 ILCS 105/8.3) (from Ch. 127, par. 144.3)
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20 | Sec. 8.3. Money in the Road Fund shall, if and when the | ||||||||||||||||||||||||||||||||||||||
21 | State of
Illinois incurs any bonded indebtedness for the |
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1 | construction of
permanent highways, be set aside and used for | ||||||
2 | the purpose of paying and
discharging annually the principal | ||||||
3 | and interest on that bonded
indebtedness then due and payable, | ||||||
4 | and for no other purpose. The
surplus, if any, in the Road Fund | ||||||
5 | after the payment of principal and
interest on that bonded | ||||||
6 | indebtedness then annually due shall be used as
follows:
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7 | first -- to pay the cost of administration of Chapters | ||||||
8 | 2 through 10 of
the Illinois Vehicle Code, except the cost | ||||||
9 | of administration of Articles I and
II of Chapter 3 of that | ||||||
10 | Code; and
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11 | secondly -- for expenses of the Department of | ||||||
12 | Transportation for
construction, reconstruction, | ||||||
13 | improvement, repair, maintenance,
operation, and | ||||||
14 | administration of highways in accordance with the
| ||||||
15 | provisions of laws relating thereto, or for any purpose | ||||||
16 | related or
incident to and connected therewith, including | ||||||
17 | the separation of grades
of those highways with railroads | ||||||
18 | and with highways and including the
payment of awards made | ||||||
19 | by the Illinois Workers' Compensation Commission under the | ||||||
20 | terms of
the Workers' Compensation Act or Workers' | ||||||
21 | Occupational Diseases Act for
injury or death of an | ||||||
22 | employee of the Division of Highways in the
Department of | ||||||
23 | Transportation; or for the acquisition of land and the
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24 | erection of buildings for highway purposes, including the | ||||||
25 | acquisition of
highway right-of-way or for investigations | ||||||
26 | to determine the reasonably
anticipated future highway |
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1 | needs; or for making of surveys, plans,
specifications and | ||||||
2 | estimates for and in the construction and maintenance
of | ||||||
3 | flight strips and of highways necessary to provide access | ||||||
4 | to military
and naval reservations, to defense industries | ||||||
5 | and defense-industry
sites, and to the sources of raw | ||||||
6 | materials and for replacing existing
highways and highway | ||||||
7 | connections shut off from general public use at
military | ||||||
8 | and naval reservations and defense-industry sites, or for | ||||||
9 | the
purchase of right-of-way, except that the State shall | ||||||
10 | be reimbursed in
full for any expense incurred in building | ||||||
11 | the flight strips; or for the
operating and maintaining of | ||||||
12 | highway garages; or for patrolling and
policing the public | ||||||
13 | highways and conserving the peace; or for the operating | ||||||
14 | expenses of the Department relating to the administration | ||||||
15 | of public transportation programs; or for any of
those | ||||||
16 | purposes or any other purpose that may be provided by law.
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17 | Appropriations for any of those purposes are payable from | ||||||
18 | the Road
Fund. Appropriations may also be made from the Road | ||||||
19 | Fund for the
administrative expenses of any State agency that | ||||||
20 | are related to motor
vehicles or arise from the use of motor | ||||||
21 | vehicles.
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22 | Beginning with fiscal year 1980 and thereafter, no Road | ||||||
23 | Fund monies
shall be appropriated to the following Departments | ||||||
24 | or agencies of State
government for administration, grants, or | ||||||
25 | operations; but this
limitation is not a restriction upon | ||||||
26 | appropriating for those purposes any
Road Fund monies that are |
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1 | eligible for federal reimbursement;
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2 | 1. Department of Public Health;
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3 | 2. Department of Transportation, only with respect to | ||||||
4 | subsidies for
one-half fare Student Transportation and | ||||||
5 | Reduced Fare for Elderly;
| ||||||
6 | 3. Department of Central Management
Services, except | ||||||
7 | for expenditures
incurred for group insurance premiums of | ||||||
8 | appropriate personnel;
| ||||||
9 | 4. Judicial Systems and Agencies.
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10 | Beginning with fiscal year 1981 and thereafter, no Road | ||||||
11 | Fund monies
shall be appropriated to the following Departments | ||||||
12 | or agencies of State
government for administration, grants, or | ||||||
13 | operations; but this
limitation is not a restriction upon | ||||||
14 | appropriating for those purposes any
Road Fund monies that are | ||||||
15 | eligible for federal reimbursement:
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16 | 1. Department of State Police, except for expenditures | ||||||
17 | with
respect to the Division of Operations;
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18 | 2. Department of Transportation, only with respect to | ||||||
19 | Intercity Rail
Subsidies and Rail Freight Services.
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20 | Beginning with fiscal year 1982 and thereafter, no Road | ||||||
21 | Fund monies
shall be appropriated to the following Departments | ||||||
22 | or agencies of State
government for administration, grants, or | ||||||
23 | operations; but this
limitation is not a restriction upon | ||||||
24 | appropriating for those purposes any
Road Fund monies that are | ||||||
25 | eligible for federal reimbursement: Department
of Central | ||||||
26 | Management Services, except for awards made by
the Illinois |
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1 | Workers' Compensation Commission under the terms of the | ||||||
2 | Workers' Compensation Act
or Workers' Occupational Diseases | ||||||
3 | Act for injury or death of an employee of
the Division of | ||||||
4 | Highways in the Department of Transportation.
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5 | Beginning with fiscal year 1984 and thereafter, no Road | ||||||
6 | Fund monies
shall be appropriated to the following Departments | ||||||
7 | or agencies of State
government for administration, grants, or | ||||||
8 | operations; but this
limitation is not a restriction upon | ||||||
9 | appropriating for those purposes any
Road Fund monies that are | ||||||
10 | eligible for federal reimbursement:
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11 | 1. Department of State Police, except not more than 40% | ||||||
12 | of the
funds appropriated for the Division of Operations;
| ||||||
13 | 2. State Officers.
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14 | Beginning with fiscal year 1984 and thereafter, no Road | ||||||
15 | Fund monies
shall be appropriated to any Department or agency | ||||||
16 | of State government
for administration, grants, or operations | ||||||
17 | except as provided hereafter;
but this limitation is not a | ||||||
18 | restriction upon appropriating for those
purposes any Road Fund | ||||||
19 | monies that are eligible for federal
reimbursement. It shall | ||||||
20 | not be lawful to circumvent the above
appropriation limitations | ||||||
21 | by governmental reorganization or other
methods. | ||||||
22 | Appropriations shall be made from the Road Fund only in
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23 | accordance with the provisions of this Section.
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24 | Money in the Road Fund shall, if and when the State of | ||||||
25 | Illinois
incurs any bonded indebtedness for the construction of | ||||||
26 | permanent
highways, be set aside and used for the purpose of |
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1 | paying and
discharging during each fiscal year the principal | ||||||
2 | and interest on that
bonded indebtedness as it becomes due and | ||||||
3 | payable as provided in the
Transportation Bond Act, and for no | ||||||
4 | other
purpose. The surplus, if any, in the Road Fund after the | ||||||
5 | payment of
principal and interest on that bonded indebtedness | ||||||
6 | then annually due
shall be used as follows:
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7 | first -- to pay the cost of administration of Chapters | ||||||
8 | 2 through 10
of the Illinois Vehicle Code; and
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9 | secondly -- no Road Fund monies derived from fees, | ||||||
10 | excises, or
license taxes relating to registration, | ||||||
11 | operation and use of vehicles on
public highways or to | ||||||
12 | fuels used for the propulsion of those vehicles,
shall be | ||||||
13 | appropriated or expended other than for costs of | ||||||
14 | administering
the laws imposing those fees, excises, and | ||||||
15 | license taxes, statutory
refunds and adjustments allowed | ||||||
16 | thereunder, administrative costs of the
Department of | ||||||
17 | Transportation, including, but not limited to, the | ||||||
18 | operating expenses of the Department relating to the | ||||||
19 | administration of public transportation programs, payment | ||||||
20 | of debts and liabilities incurred
in construction and | ||||||
21 | reconstruction of public highways and bridges,
acquisition | ||||||
22 | of rights-of-way for and the cost of construction,
| ||||||
23 | reconstruction, maintenance, repair, and operation of | ||||||
24 | public highways and
bridges under the direction and | ||||||
25 | supervision of the State, political
subdivision, or | ||||||
26 | municipality collecting those monies, and the costs for
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1 | patrolling and policing the public highways (by State, | ||||||
2 | political
subdivision, or municipality collecting that | ||||||
3 | money) for enforcement of
traffic laws. The separation of | ||||||
4 | grades of such highways with railroads
and costs associated | ||||||
5 | with protection of at-grade highway and railroad
crossing | ||||||
6 | shall also be permissible.
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7 | Appropriations for any of such purposes are payable from | ||||||
8 | the Road
Fund or the Grade Crossing Protection Fund as provided | ||||||
9 | in Section 8 of
the Motor Fuel Tax Law.
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10 | Except as provided in this paragraph, beginning with fiscal | ||||||
11 | year 1991 and
thereafter, no Road Fund monies
shall be | ||||||
12 | appropriated to the Department of State Police for the purposes | ||||||
13 | of
this Section in excess of its total fiscal year 1990 Road | ||||||
14 | Fund
appropriations for those purposes unless otherwise | ||||||
15 | provided in Section 5g of
this Act.
For fiscal years 2003,
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16 | 2004, 2005, 2006, and 2007 only, no Road Fund monies shall
be | ||||||
17 | appropriated to the
Department of State Police for the purposes | ||||||
18 | of this Section in excess of
$97,310,000.
For fiscal year 2008 | ||||||
19 | only, no Road
Fund monies shall be appropriated to the | ||||||
20 | Department of State Police for the purposes of
this Section in | ||||||
21 | excess of $106,100,000. For fiscal year 2009 only, no Road Fund | ||||||
22 | monies shall be appropriated to the Department of State Police | ||||||
23 | for the purposes of this Section in excess of $114,700,000. It | ||||||
24 | shall not be lawful to circumvent this limitation on
| ||||||
25 | appropriations by governmental reorganization or other methods | ||||||
26 | unless
otherwise provided in Section 5g of this Act.
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1 | In fiscal year 1994, no Road Fund monies shall be | |||||||||||||||||||||||||||||||||
2 | appropriated
to the
Secretary of State for the purposes of this | |||||||||||||||||||||||||||||||||
3 | Section in excess of the total
fiscal year 1991 Road Fund | |||||||||||||||||||||||||||||||||
4 | appropriations to the Secretary of State for
those purposes, | |||||||||||||||||||||||||||||||||
5 | plus $9,800,000. It
shall not be
lawful to circumvent
this | |||||||||||||||||||||||||||||||||
6 | limitation on appropriations by governmental reorganization or | |||||||||||||||||||||||||||||||||
7 | other
method.
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8 | Beginning with fiscal year 1995 and thereafter, no Road | |||||||||||||||||||||||||||||||||
9 | Fund
monies
shall be appropriated to the Secretary of State for | |||||||||||||||||||||||||||||||||
10 | the purposes of this
Section in excess of the total fiscal year | |||||||||||||||||||||||||||||||||
11 | 1994 Road Fund
appropriations to
the Secretary of State for | |||||||||||||||||||||||||||||||||
12 | those purposes. It shall not be lawful to
circumvent this | |||||||||||||||||||||||||||||||||
13 | limitation on appropriations by governmental reorganization
or | |||||||||||||||||||||||||||||||||
14 | other methods.
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15 | Beginning with fiscal year 2000, total Road Fund | |||||||||||||||||||||||||||||||||
16 | appropriations to the
Secretary of State for the purposes of | |||||||||||||||||||||||||||||||||
17 | this Section shall not exceed the
amounts specified for the | |||||||||||||||||||||||||||||||||
18 | following fiscal years:
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4 | It shall not be lawful to circumvent this limitation on | |||||||||||||
5 | appropriations by
governmental reorganization or other | |||||||||||||
6 | methods.
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7 | No new program may be initiated in fiscal year 1991 and
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8 | thereafter that is not consistent with the limitations imposed | |||||||||||||
9 | by this
Section for fiscal year 1984 and thereafter, insofar as | |||||||||||||
10 | appropriation of
Road Fund monies is concerned.
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11 | Nothing in this Section prohibits transfers from the Road | |||||||||||||
12 | Fund to the
State Construction Account Fund under Section 5e of | |||||||||||||
13 | this Act; nor to the
General Revenue Fund, as authorized by | |||||||||||||
14 | this amendatory Act of
the 93rd
General Assembly.
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15 | The additional amounts authorized for expenditure in this | |||||||||||||
16 | Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
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17 | shall be repaid to the Road Fund
from the General Revenue Fund | |||||||||||||
18 | in the next succeeding fiscal year that the
General Revenue | |||||||||||||
19 | Fund has a positive budgetary balance, as determined by
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20 | generally accepted accounting principles applicable to | |||||||||||||
21 | government.
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22 | The additional amounts authorized for expenditure by the | |||||||||||||
23 | Secretary of State
and
the Department of State Police in this | |||||||||||||
24 | Section by this amendatory Act of the
94th General Assembly | |||||||||||||
25 | shall be repaid to the Road Fund from the General Revenue Fund | |||||||||||||
26 | in the
next
succeeding fiscal year that the General Revenue |
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1 | Fund has a positive budgetary
balance,
as determined by | ||||||
2 | generally accepted accounting principles applicable to
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3 | government.
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4 | Notwithstanding any other provision of law, beginning on | ||||||
5 | July 1, 2009, no road fund moneys may be appropriated to or | ||||||
6 | expended by any entity other than the Illinois Department of | ||||||
7 | Transportation. | ||||||
8 | (Source: P.A. 94-91, eff. 7-1-05; 94-839, eff. 6-6-06; 95-707, | ||||||
9 | eff. 1-11-08; 95-744, eff. 7-18-08.)
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10 | Section 10. The Illinois Income Tax Act is amended by | ||||||
11 | changing Sections 201, 806, and 901 and by adding Sections | ||||||
12 | 202.5 and 715 as follows:
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13 | (35 ILCS 5/201) (from Ch. 120, par. 2-201)
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14 | Sec. 201. Tax Imposed.
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15 | (a) In general. A tax measured by net income is hereby | ||||||
16 | imposed on every
individual, corporation, trust and estate for | ||||||
17 | each taxable year ending
after July 31, 1969 on the privilege | ||||||
18 | of earning or receiving income in or
as a resident of this | ||||||
19 | State. Such tax shall be in addition to all other
occupation or | ||||||
20 | privilege taxes imposed by this State or by any municipal
| ||||||
21 | corporation or political subdivision thereof.
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22 | (b) Rates. The tax imposed by subsection (a) of this | ||||||
23 | Section shall be
determined as follows, except as adjusted by | ||||||
24 | subsection (d-1):
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1 | (1) In the case of an individual, trust or estate, for | ||||||
2 | taxable years
ending prior to July 1, 1989, an amount equal | ||||||
3 | to 2 1/2% of the taxpayer's
net income for the taxable | ||||||
4 | year.
| ||||||
5 | (2) In the case of an individual, trust or estate, for | ||||||
6 | taxable years
beginning prior to July 1, 1989 and ending | ||||||
7 | after June 30, 1989, an amount
equal to the sum of (i) 2 | ||||||
8 | 1/2% of the taxpayer's net income for the period
prior to | ||||||
9 | July 1, 1989, as calculated under Section 202.3, and (ii) | ||||||
10 | 3% of the
taxpayer's net income for the period after June | ||||||
11 | 30, 1989, as calculated
under Section 202.3.
| ||||||
12 | (3) In the case of an individual, trust or estate, for | ||||||
13 | taxable years
beginning after June 30, 1989, and ending on | ||||||
14 | or before December 31, 2009, an amount equal to 3% of the | ||||||
15 | taxpayer's net
income for the taxable year.
| ||||||
16 | (4) In the case of an individual, trust, or estate, for
| ||||||
17 | taxable years beginning prior to January 1, 2010 and ending
| ||||||
18 | after December 31, 2009, an amount equal to the sum of (i)
| ||||||
19 | 3% of the taxpayer's net income for the period prior to
| ||||||
20 | January 1, 2010, as calculated under Section 202.5, and
| ||||||
21 | (ii) 3.375% of the taxpayer's net income for the period | ||||||
22 | after
December 31, 2009, as calculated under Section 202.5. | ||||||
23 | (Blank).
| ||||||
24 | (5) In the case of an individual, trust or estate, for
| ||||||
25 | taxable years beginning after December 31, 2009, an amount
| ||||||
26 | equal to 3.375% of the taxpayer's net income for the |
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1 | taxable
year (Blank) .
| ||||||
2 | (6) In the case of a corporation, for taxable years
| ||||||
3 | ending prior to July 1, 1989, an amount equal to 4% of the
| ||||||
4 | taxpayer's net income for the taxable year.
| ||||||
5 | (7) In the case of a corporation, for taxable years | ||||||
6 | beginning prior to
July 1, 1989 and ending after June 30, | ||||||
7 | 1989, an amount equal to the sum of
(i) 4% of the | ||||||
8 | taxpayer's net income for the period prior to July 1, 1989,
| ||||||
9 | as calculated under Section 202.3, and (ii) 4.8% of the | ||||||
10 | taxpayer's net
income for the period after June 30, 1989, | ||||||
11 | as calculated under Section
202.3.
| ||||||
12 | (8) In the case of a corporation, for taxable years | ||||||
13 | beginning after
June 30, 1989, and ending on or before | ||||||
14 | December 31, 2009, an amount equal to 4.8% of the | ||||||
15 | taxpayer's net income for the
taxable year.
| ||||||
16 | (9) In the case of a corporation, for taxable years | ||||||
17 | beginning prior to
January 1, 2010 and ending after | ||||||
18 | December 31, 2009, an amount equal to the sum of
(i) 4.8% | ||||||
19 | of the taxpayer's net income for the period prior to | ||||||
20 | January 1, 2010,
as calculated under Section 202.5, and | ||||||
21 | (ii) 5.4% of the taxpayer's net
income for the period after | ||||||
22 | December 31, 2009, as calculated under Section
202.5. | ||||||
23 | (10) In the case of a corporation, for taxable years | ||||||
24 | beginning after December 31, 2009, an amount
equal to 5.4% | ||||||
25 | of the taxpayer's net income for the taxable
year. | ||||||
26 | (c) Personal Property Tax Replacement Income Tax.
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1 | Beginning on July 1, 1979 and thereafter, in addition to such | ||||||
2 | income
tax, there is also hereby imposed the Personal Property | ||||||
3 | Tax Replacement
Income Tax measured by net income on every | ||||||
4 | corporation (including Subchapter
S corporations), partnership | ||||||
5 | and trust, for each taxable year ending after
June 30, 1979. | ||||||
6 | Such taxes are imposed on the privilege of earning or
receiving | ||||||
7 | income in or as a resident of this State. The Personal Property
| ||||||
8 | Tax Replacement Income Tax shall be in addition to the income | ||||||
9 | tax imposed
by subsections (a) and (b) of this Section and in | ||||||
10 | addition to all other
occupation or privilege taxes imposed by | ||||||
11 | this State or by any municipal
corporation or political | ||||||
12 | subdivision thereof.
| ||||||
13 | (d) Additional Personal Property Tax Replacement Income | ||||||
14 | Tax Rates.
The personal property tax replacement income tax | ||||||
15 | imposed by this subsection
and subsection (c) of this Section | ||||||
16 | in the case of a corporation, other
than a Subchapter S | ||||||
17 | corporation and except as adjusted by subsection (d-1),
shall | ||||||
18 | be an additional amount equal to
2.85% of such taxpayer's net | ||||||
19 | income for the taxable year, except that
beginning on January | ||||||
20 | 1, 1981, and thereafter, the rate of 2.85% specified
in this | ||||||
21 | subsection shall be reduced to 2.5%, and in the case of a
| ||||||
22 | partnership, trust or a Subchapter S corporation shall be an | ||||||
23 | additional
amount equal to 1.5% of such taxpayer's net income | ||||||
24 | for the taxable year.
| ||||||
25 | (d-1) Rate reduction for certain foreign insurers. In the | ||||||
26 | case of a
foreign insurer, as defined by Section 35A-5 of the |
| |||||||
| |||||||
1 | Illinois Insurance Code,
whose state or country of domicile | ||||||
2 | imposes on insurers domiciled in Illinois
a retaliatory tax | ||||||
3 | (excluding any insurer
whose premiums from reinsurance assumed | ||||||
4 | are 50% or more of its total insurance
premiums as determined | ||||||
5 | under paragraph (2) of subsection (b) of Section 304,
except | ||||||
6 | that for purposes of this determination premiums from | ||||||
7 | reinsurance do
not include premiums from inter-affiliate | ||||||
8 | reinsurance arrangements),
beginning with taxable years ending | ||||||
9 | on or after December 31, 1999,
the sum of
the rates of tax | ||||||
10 | imposed by subsections (b) and (d) shall be reduced (but not
| ||||||
11 | increased) to the rate at which the total amount of tax imposed | ||||||
12 | under this Act,
net of all credits allowed under this Act, | ||||||
13 | shall equal (i) the total amount of
tax that would be imposed | ||||||
14 | on the foreign insurer's net income allocable to
Illinois for | ||||||
15 | the taxable year by such foreign insurer's state or country of
| ||||||
16 | domicile if that net income were subject to all income taxes | ||||||
17 | and taxes
measured by net income imposed by such foreign | ||||||
18 | insurer's state or country of
domicile, net of all credits | ||||||
19 | allowed or (ii) a rate of zero if no such tax is
imposed on such | ||||||
20 | income by the foreign insurer's state of domicile.
For the | ||||||
21 | purposes of this subsection (d-1), an inter-affiliate includes | ||||||
22 | a
mutual insurer under common management.
| ||||||
23 | (1) For the purposes of subsection (d-1), in no event | ||||||
24 | shall the sum of the
rates of tax imposed by subsections | ||||||
25 | (b) and (d) be reduced below the rate at
which the sum of:
| ||||||
26 | (A) the total amount of tax imposed on such foreign |
| |||||||
| |||||||
1 | insurer under
this Act for a taxable year, net of all | ||||||
2 | credits allowed under this Act, plus
| ||||||
3 | (B) the privilege tax imposed by Section 409 of the | ||||||
4 | Illinois Insurance
Code, the fire insurance company | ||||||
5 | tax imposed by Section 12 of the Fire
Investigation | ||||||
6 | Act, and the fire department taxes imposed under | ||||||
7 | Section 11-10-1
of the Illinois Municipal Code,
| ||||||
8 | equals 1.25% for taxable years ending prior to December 31, | ||||||
9 | 2003, or
1.75% for taxable years ending on or after | ||||||
10 | December 31, 2003, of the net
taxable premiums written for | ||||||
11 | the taxable year,
as described by subsection (1) of Section | ||||||
12 | 409 of the Illinois Insurance Code.
This paragraph will in | ||||||
13 | no event increase the rates imposed under subsections
(b) | ||||||
14 | and (d).
| ||||||
15 | (2) Any reduction in the rates of tax imposed by this | ||||||
16 | subsection shall be
applied first against the rates imposed | ||||||
17 | by subsection (b) and only after the
tax imposed by | ||||||
18 | subsection (a) net of all credits allowed under this | ||||||
19 | Section
other than the credit allowed under subsection (i) | ||||||
20 | has been reduced to zero,
against the rates imposed by | ||||||
21 | subsection (d).
| ||||||
22 | This subsection (d-1) is exempt from the provisions of | ||||||
23 | Section 250.
| ||||||
24 | (e) Investment credit. A taxpayer shall be allowed a credit
| ||||||
25 | against the Personal Property Tax Replacement Income Tax for
| ||||||
26 | investment in qualified property.
|
| |||||||
| |||||||
1 | (1) A taxpayer shall be allowed a credit equal to .5% | ||||||
2 | of
the basis of qualified property placed in service during | ||||||
3 | the taxable year,
provided such property is placed in | ||||||
4 | service on or after
July 1, 1984. There shall be allowed an | ||||||
5 | additional credit equal
to .5% of the basis of qualified | ||||||
6 | property placed in service during the
taxable year, | ||||||
7 | provided such property is placed in service on or
after | ||||||
8 | July 1, 1986, and the taxpayer's base employment
within | ||||||
9 | Illinois has increased by 1% or more over the preceding | ||||||
10 | year as
determined by the taxpayer's employment records | ||||||
11 | filed with the
Illinois Department of Employment Security. | ||||||
12 | Taxpayers who are new to
Illinois shall be deemed to have | ||||||
13 | met the 1% growth in base employment for
the first year in | ||||||
14 | which they file employment records with the Illinois
| ||||||
15 | Department of Employment Security. The provisions added to | ||||||
16 | this Section by
Public Act 85-1200 (and restored by Public | ||||||
17 | Act 87-895) shall be
construed as declaratory of existing | ||||||
18 | law and not as a new enactment. If,
in any year, the | ||||||
19 | increase in base employment within Illinois over the
| ||||||
20 | preceding year is less than 1%, the additional credit shall | ||||||
21 | be limited to that
percentage times a fraction, the | ||||||
22 | numerator of which is .5% and the denominator
of which is | ||||||
23 | 1%, but shall not exceed .5%. The investment credit shall | ||||||
24 | not be
allowed to the extent that it would reduce a | ||||||
25 | taxpayer's liability in any tax
year below zero, nor may | ||||||
26 | any credit for qualified property be allowed for any
year |
| |||||||
| |||||||
1 | other than the year in which the property was placed in | ||||||
2 | service in
Illinois. For tax years ending on or after | ||||||
3 | December 31, 1987, and on or
before December 31, 1988, the | ||||||
4 | credit shall be allowed for the tax year in
which the | ||||||
5 | property is placed in service, or, if the amount of the | ||||||
6 | credit
exceeds the tax liability for that year, whether it | ||||||
7 | exceeds the original
liability or the liability as later | ||||||
8 | amended, such excess may be carried
forward and applied to | ||||||
9 | the tax liability of the 5 taxable years following
the | ||||||
10 | excess credit years if the taxpayer (i) makes investments | ||||||
11 | which cause
the creation of a minimum of 2,000 full-time | ||||||
12 | equivalent jobs in Illinois,
(ii) is located in an | ||||||
13 | enterprise zone established pursuant to the Illinois
| ||||||
14 | Enterprise Zone Act and (iii) is certified by the | ||||||
15 | Department of Commerce
and Community Affairs (now | ||||||
16 | Department of Commerce and Economic Opportunity) as | ||||||
17 | complying with the requirements specified in
clause (i) and | ||||||
18 | (ii) by July 1, 1986. The Department of Commerce and
| ||||||
19 | Community Affairs (now Department of Commerce and Economic | ||||||
20 | Opportunity) shall notify the Department of Revenue of all | ||||||
21 | such
certifications immediately. For tax years ending | ||||||
22 | after December 31, 1988,
the credit shall be allowed for | ||||||
23 | the tax year in which the property is
placed in service, | ||||||
24 | or, if the amount of the credit exceeds the tax
liability | ||||||
25 | for that year, whether it exceeds the original liability or | ||||||
26 | the
liability as later amended, such excess may be carried |
| |||||||
| |||||||
1 | forward and applied
to the tax liability of the 5 taxable | ||||||
2 | years following the excess credit
years. The credit shall | ||||||
3 | be applied to the earliest year for which there is
a | ||||||
4 | liability. If there is credit from more than one tax year | ||||||
5 | that is
available to offset a liability, earlier credit | ||||||
6 | shall be applied first.
| ||||||
7 | (2) The term "qualified property" means property | ||||||
8 | which:
| ||||||
9 | (A) is tangible, whether new or used, including | ||||||
10 | buildings and structural
components of buildings and | ||||||
11 | signs that are real property, but not including
land or | ||||||
12 | improvements to real property that are not a structural | ||||||
13 | component of a
building such as landscaping, sewer | ||||||
14 | lines, local access roads, fencing, parking
lots, and | ||||||
15 | other appurtenances;
| ||||||
16 | (B) is depreciable pursuant to Section 167 of the | ||||||
17 | Internal Revenue Code,
except that "3-year property" | ||||||
18 | as defined in Section 168(c)(2)(A) of that
Code is not | ||||||
19 | eligible for the credit provided by this subsection | ||||||
20 | (e);
| ||||||
21 | (C) is acquired by purchase as defined in Section | ||||||
22 | 179(d) of
the Internal Revenue Code;
| ||||||
23 | (D) is used in Illinois by a taxpayer who is | ||||||
24 | primarily engaged in
manufacturing, or in mining coal | ||||||
25 | or fluorite, or in retailing, or was placed in service | ||||||
26 | on or after July 1, 2006 in a River Edge Redevelopment |
| |||||||
| |||||||
1 | Zone established pursuant to the River Edge | ||||||
2 | Redevelopment Zone Act; and
| ||||||
3 | (E) has not previously been used in Illinois in | ||||||
4 | such a manner and by
such a person as would qualify for | ||||||
5 | the credit provided by this subsection
(e) or | ||||||
6 | subsection (f).
| ||||||
7 | (3) For purposes of this subsection (e), | ||||||
8 | "manufacturing" means
the material staging and production | ||||||
9 | of tangible personal property by
procedures commonly | ||||||
10 | regarded as manufacturing, processing, fabrication, or
| ||||||
11 | assembling which changes some existing material into new | ||||||
12 | shapes, new
qualities, or new combinations. For purposes of | ||||||
13 | this subsection
(e) the term "mining" shall have the same | ||||||
14 | meaning as the term "mining" in
Section 613(c) of the | ||||||
15 | Internal Revenue Code. For purposes of this subsection
(e), | ||||||
16 | the term "retailing" means the sale of tangible personal | ||||||
17 | property or
services rendered in conjunction with the sale | ||||||
18 | of tangible consumer goods
or commodities.
| ||||||
19 | (4) The basis of qualified property shall be the basis
| ||||||
20 | used to compute the depreciation deduction for federal | ||||||
21 | income tax purposes.
| ||||||
22 | (5) If the basis of the property for federal income tax | ||||||
23 | depreciation
purposes is increased after it has been placed | ||||||
24 | in service in Illinois by
the taxpayer, the amount of such | ||||||
25 | increase shall be deemed property placed
in service on the | ||||||
26 | date of such increase in basis.
|
| |||||||
| |||||||
1 | (6) The term "placed in service" shall have the same
| ||||||
2 | meaning as under Section 46 of the Internal Revenue Code.
| ||||||
3 | (7) If during any taxable year, any property ceases to
| ||||||
4 | be qualified property in the hands of the taxpayer within | ||||||
5 | 48 months after
being placed in service, or the situs of | ||||||
6 | any qualified property is
moved outside Illinois within 48 | ||||||
7 | months after being placed in service, the
Personal Property | ||||||
8 | Tax Replacement Income Tax for such taxable year shall be
| ||||||
9 | increased. Such increase shall be determined by (i) | ||||||
10 | recomputing the
investment credit which would have been | ||||||
11 | allowed for the year in which
credit for such property was | ||||||
12 | originally allowed by eliminating such
property from such | ||||||
13 | computation and, (ii) subtracting such recomputed credit
| ||||||
14 | from the amount of credit previously allowed. For the | ||||||
15 | purposes of this
paragraph (7), a reduction of the basis of | ||||||
16 | qualified property resulting
from a redetermination of the | ||||||
17 | purchase price shall be deemed a disposition
of qualified | ||||||
18 | property to the extent of such reduction.
| ||||||
19 | (8) Unless the investment credit is extended by law, | ||||||
20 | the
basis of qualified property shall not include costs | ||||||
21 | incurred after
December 31, 2008, except for costs incurred | ||||||
22 | pursuant to a binding
contract entered into on or before | ||||||
23 | December 31, 2008.
| ||||||
24 | (9) Each taxable year ending before December 31, 2000, | ||||||
25 | a partnership may
elect to pass through to its
partners the | ||||||
26 | credits to which the partnership is entitled under this |
| |||||||
| |||||||
1 | subsection
(e) for the taxable year. A partner may use the | ||||||
2 | credit allocated to him or her
under this paragraph only | ||||||
3 | against the tax imposed in subsections (c) and (d) of
this | ||||||
4 | Section. If the partnership makes that election, those | ||||||
5 | credits shall be
allocated among the partners in the | ||||||
6 | partnership in accordance with the rules
set forth in | ||||||
7 | Section 704(b) of the Internal Revenue Code, and the rules
| ||||||
8 | promulgated under that Section, and the allocated amount of | ||||||
9 | the credits shall
be allowed to the partners for that | ||||||
10 | taxable year. The partnership shall make
this election on | ||||||
11 | its Personal Property Tax Replacement Income Tax return for
| ||||||
12 | that taxable year. The election to pass through the credits | ||||||
13 | shall be
irrevocable.
| ||||||
14 | For taxable years ending on or after December 31, 2000, | ||||||
15 | a
partner that qualifies its
partnership for a subtraction | ||||||
16 | under subparagraph (I) of paragraph (2) of
subsection (d) | ||||||
17 | of Section 203 or a shareholder that qualifies a Subchapter | ||||||
18 | S
corporation for a subtraction under subparagraph (S) of | ||||||
19 | paragraph (2) of
subsection (b) of Section 203 shall be | ||||||
20 | allowed a credit under this subsection
(e) equal to its | ||||||
21 | share of the credit earned under this subsection (e) during
| ||||||
22 | the taxable year by the partnership or Subchapter S | ||||||
23 | corporation, determined in
accordance with the | ||||||
24 | determination of income and distributive share of
income | ||||||
25 | under Sections 702 and 704 and Subchapter S of the Internal | ||||||
26 | Revenue
Code. This paragraph is exempt from the provisions |
| |||||||
| |||||||
1 | of Section 250.
| ||||||
2 | (f) Investment credit; Enterprise Zone; River Edge | ||||||
3 | Redevelopment Zone.
| ||||||
4 | (1) A taxpayer shall be allowed a credit against the | ||||||
5 | tax imposed
by subsections (a) and (b) of this Section for | ||||||
6 | investment in qualified
property which is placed in service | ||||||
7 | in an Enterprise Zone created
pursuant to the Illinois | ||||||
8 | Enterprise Zone Act or, for property placed in service on | ||||||
9 | or after July 1, 2006, a River Edge Redevelopment Zone | ||||||
10 | established pursuant to the River Edge Redevelopment Zone | ||||||
11 | Act. For partners, shareholders
of Subchapter S | ||||||
12 | corporations, and owners of limited liability companies,
| ||||||
13 | if the liability company is treated as a partnership for | ||||||
14 | purposes of
federal and State income taxation, there shall | ||||||
15 | be allowed a credit under
this subsection (f) to be | ||||||
16 | determined in accordance with the determination
of income | ||||||
17 | and distributive share of income under Sections 702 and 704 | ||||||
18 | and
Subchapter S of the Internal Revenue Code. The credit | ||||||
19 | shall be .5% of the
basis for such property. The credit | ||||||
20 | shall be available only in the taxable
year in which the | ||||||
21 | property is placed in service in the Enterprise Zone or | ||||||
22 | River Edge Redevelopment Zone and
shall not be allowed to | ||||||
23 | the extent that it would reduce a taxpayer's
liability for | ||||||
24 | the tax imposed by subsections (a) and (b) of this Section | ||||||
25 | to
below zero. For tax years ending on or after December | ||||||
26 | 31, 1985, the credit
shall be allowed for the tax year in |
| |||||||
| |||||||
1 | which the property is placed in
service, or, if the amount | ||||||
2 | of the credit exceeds the tax liability for that
year, | ||||||
3 | whether it exceeds the original liability or the liability | ||||||
4 | as later
amended, such excess may be carried forward and | ||||||
5 | applied to the tax
liability of the 5 taxable years | ||||||
6 | following the excess credit year.
The credit shall be | ||||||
7 | applied to the earliest year for which there is a
| ||||||
8 | liability. If there is credit from more than one tax year | ||||||
9 | that is available
to offset a liability, the credit | ||||||
10 | accruing first in time shall be applied
first.
| ||||||
11 | (2) The term qualified property means property which:
| ||||||
12 | (A) is tangible, whether new or used, including | ||||||
13 | buildings and
structural components of buildings;
| ||||||
14 | (B) is depreciable pursuant to Section 167 of the | ||||||
15 | Internal Revenue
Code, except that "3-year property" | ||||||
16 | as defined in Section 168(c)(2)(A) of
that Code is not | ||||||
17 | eligible for the credit provided by this subsection | ||||||
18 | (f);
| ||||||
19 | (C) is acquired by purchase as defined in Section | ||||||
20 | 179(d) of
the Internal Revenue Code;
| ||||||
21 | (D) is used in the Enterprise Zone or River Edge | ||||||
22 | Redevelopment Zone by the taxpayer; and
| ||||||
23 | (E) has not been previously used in Illinois in | ||||||
24 | such a manner and by
such a person as would qualify for | ||||||
25 | the credit provided by this subsection
(f) or | ||||||
26 | subsection (e).
|
| |||||||
| |||||||
1 | (3) The basis of qualified property shall be the basis | ||||||
2 | used to compute
the depreciation deduction for federal | ||||||
3 | income tax purposes.
| ||||||
4 | (4) If the basis of the property for federal income tax | ||||||
5 | depreciation
purposes is increased after it has been placed | ||||||
6 | in service in the Enterprise
Zone or River Edge | ||||||
7 | Redevelopment Zone by the taxpayer, the amount of such | ||||||
8 | increase shall be deemed property
placed in service on the | ||||||
9 | date of such increase in basis.
| ||||||
10 | (5) The term "placed in service" shall have the same | ||||||
11 | meaning as under
Section 46 of the Internal Revenue Code.
| ||||||
12 | (6) If during any taxable year, any property ceases to | ||||||
13 | be qualified
property in the hands of the taxpayer within | ||||||
14 | 48 months after being placed
in service, or the situs of | ||||||
15 | any qualified property is moved outside the
Enterprise Zone | ||||||
16 | or River Edge Redevelopment Zone within 48 months after | ||||||
17 | being placed in service, the tax
imposed under subsections | ||||||
18 | (a) and (b) of this Section for such taxable year
shall be | ||||||
19 | increased. Such increase shall be determined by (i) | ||||||
20 | recomputing
the investment credit which would have been | ||||||
21 | allowed for the year in which
credit for such property was | ||||||
22 | originally allowed by eliminating such
property from such | ||||||
23 | computation, and (ii) subtracting such recomputed credit
| ||||||
24 | from the amount of credit previously allowed. For the | ||||||
25 | purposes of this
paragraph (6), a reduction of the basis of | ||||||
26 | qualified property resulting
from a redetermination of the |
| |||||||
| |||||||
1 | purchase price shall be deemed a disposition
of qualified | ||||||
2 | property to the extent of such reduction.
| ||||||
3 | (7) There shall be allowed an additional credit equal | ||||||
4 | to 0.5% of the basis of qualified property placed in | ||||||
5 | service during the taxable year in a River Edge | ||||||
6 | Redevelopment Zone, provided such property is placed in | ||||||
7 | service on or after July 1, 2006, and the taxpayer's base | ||||||
8 | employment within Illinois has increased by 1% or more over | ||||||
9 | the preceding year as determined by the taxpayer's | ||||||
10 | employment records filed with the Illinois Department of | ||||||
11 | Employment Security. Taxpayers who are new to Illinois | ||||||
12 | shall be deemed to have met the 1% growth in base | ||||||
13 | employment for the first year in which they file employment | ||||||
14 | records with the Illinois Department of Employment | ||||||
15 | Security. If, in any year, the increase in base employment | ||||||
16 | within Illinois over the preceding year is less than 1%, | ||||||
17 | the additional credit shall be limited to that percentage | ||||||
18 | times a fraction, the numerator of which is 0.5% and the | ||||||
19 | denominator of which is 1%, but shall not exceed 0.5%.
| ||||||
20 | (g) Jobs Tax Credit; Enterprise Zone, River Edge | ||||||
21 | Redevelopment Zone, and Foreign Trade Zone or Sub-Zone.
| ||||||
22 | (1) A taxpayer conducting a trade or business in an | ||||||
23 | enterprise zone
or a High Impact Business designated by the | ||||||
24 | Department of Commerce and
Economic Opportunity or for | ||||||
25 | taxable years ending on or after December 31, 2006, in a | ||||||
26 | River Edge Redevelopment Zone conducting a trade or |
| |||||||
| |||||||
1 | business in a federally designated
Foreign Trade Zone or | ||||||
2 | Sub-Zone shall be allowed a credit against the tax
imposed | ||||||
3 | by subsections (a) and (b) of this Section in the amount of | ||||||
4 | $500
per eligible employee hired to work in the zone during | ||||||
5 | the taxable year.
| ||||||
6 | (2) To qualify for the credit:
| ||||||
7 | (A) the taxpayer must hire 5 or more eligible | ||||||
8 | employees to work in an
enterprise zone, River Edge | ||||||
9 | Redevelopment Zone, or federally designated Foreign | ||||||
10 | Trade Zone or Sub-Zone
during the taxable year;
| ||||||
11 | (B) the taxpayer's total employment within the | ||||||
12 | enterprise zone, River Edge Redevelopment Zone, or
| ||||||
13 | federally designated Foreign Trade Zone or Sub-Zone | ||||||
14 | must
increase by 5 or more full-time employees beyond | ||||||
15 | the total employed in that
zone at the end of the | ||||||
16 | previous tax year for which a jobs tax
credit under | ||||||
17 | this Section was taken, or beyond the total employed by | ||||||
18 | the
taxpayer as of December 31, 1985, whichever is | ||||||
19 | later; and
| ||||||
20 | (C) the eligible employees must be employed 180 | ||||||
21 | consecutive days in
order to be deemed hired for | ||||||
22 | purposes of this subsection.
| ||||||
23 | (3) An "eligible employee" means an employee who is:
| ||||||
24 | (A) Certified by the Department of Commerce and | ||||||
25 | Economic Opportunity
as "eligible for services" | ||||||
26 | pursuant to regulations promulgated in
accordance with |
| |||||||
| |||||||
1 | Title II of the Job Training Partnership Act, Training
| ||||||
2 | Services for the Disadvantaged or Title III of the Job | ||||||
3 | Training Partnership
Act, Employment and Training | ||||||
4 | Assistance for Dislocated Workers Program.
| ||||||
5 | (B) Hired after the enterprise zone, River Edge | ||||||
6 | Redevelopment Zone, or federally designated Foreign
| ||||||
7 | Trade Zone or Sub-Zone was designated or the trade or
| ||||||
8 | business was located in that zone, whichever is later.
| ||||||
9 | (C) Employed in the enterprise zone, River Edge | ||||||
10 | Redevelopment Zone, or Foreign Trade Zone or
Sub-Zone. | ||||||
11 | An employee is employed in an
enterprise zone or | ||||||
12 | federally designated Foreign Trade Zone or Sub-Zone
if | ||||||
13 | his services are rendered there or it is the base of
| ||||||
14 | operations for the services performed.
| ||||||
15 | (D) A full-time employee working 30 or more hours | ||||||
16 | per week.
| ||||||
17 | (4) For tax years ending on or after December 31, 1985 | ||||||
18 | and prior to
December 31, 1988, the credit shall be allowed | ||||||
19 | for the tax year in which
the eligible employees are hired. | ||||||
20 | For tax years ending on or after
December 31, 1988, the | ||||||
21 | credit shall be allowed for the tax year immediately
| ||||||
22 | following the tax year in which the eligible employees are | ||||||
23 | hired. If the
amount of the credit exceeds the tax | ||||||
24 | liability for that year, whether it
exceeds the original | ||||||
25 | liability or the liability as later amended, such
excess | ||||||
26 | may be carried forward and applied to the tax liability of |
| |||||||
| |||||||
1 | the 5
taxable years following the excess credit year. The | ||||||
2 | credit shall be
applied to the earliest year for which | ||||||
3 | there is a liability. If there is
credit from more than one | ||||||
4 | tax year that is available to offset a liability,
earlier | ||||||
5 | credit shall be applied first.
| ||||||
6 | (5) The Department of Revenue shall promulgate such | ||||||
7 | rules and regulations
as may be deemed necessary to carry | ||||||
8 | out the purposes of this subsection (g).
| ||||||
9 | (6) The credit shall be available for eligible | ||||||
10 | employees hired on or
after January 1, 1986.
| ||||||
11 | (h) Investment credit; High Impact Business.
| ||||||
12 | (1) Subject to subsections (b) and (b-5) of Section
5.5 | ||||||
13 | of the Illinois Enterprise Zone Act, a taxpayer shall be | ||||||
14 | allowed a credit
against the tax imposed by subsections (a) | ||||||
15 | and (b) of this Section for
investment in qualified
| ||||||
16 | property which is placed in service by a Department of | ||||||
17 | Commerce and Economic Opportunity
designated High Impact | ||||||
18 | Business. The credit shall be .5% of the basis
for such | ||||||
19 | property. The credit shall not be available (i) until the | ||||||
20 | minimum
investments in qualified property set forth in | ||||||
21 | subdivision (a)(3)(A) of
Section 5.5 of the Illinois
| ||||||
22 | Enterprise Zone Act have been satisfied
or (ii) until the | ||||||
23 | time authorized in subsection (b-5) of the Illinois
| ||||||
24 | Enterprise Zone Act for entities designated as High Impact | ||||||
25 | Businesses under
subdivisions (a)(3)(B), (a)(3)(C), and | ||||||
26 | (a)(3)(D) of Section 5.5 of the Illinois
Enterprise Zone |
| |||||||
| |||||||
1 | Act, and shall not be allowed to the extent that it would
| ||||||
2 | reduce a taxpayer's liability for the tax imposed by | ||||||
3 | subsections (a) and (b) of
this Section to below zero. The | ||||||
4 | credit applicable to such investments shall be
taken in the | ||||||
5 | taxable year in which such investments have been completed. | ||||||
6 | The
credit for additional investments beyond the minimum | ||||||
7 | investment by a designated
high impact business authorized | ||||||
8 | under subdivision (a)(3)(A) of Section 5.5 of
the Illinois | ||||||
9 | Enterprise Zone Act shall be available only in the taxable | ||||||
10 | year in
which the property is placed in service and shall | ||||||
11 | not be allowed to the extent
that it would reduce a | ||||||
12 | taxpayer's liability for the tax imposed by subsections
(a) | ||||||
13 | and (b) of this Section to below zero.
For tax years ending | ||||||
14 | on or after December 31, 1987, the credit shall be
allowed | ||||||
15 | for the tax year in which the property is placed in | ||||||
16 | service, or, if
the amount of the credit exceeds the tax | ||||||
17 | liability for that year, whether
it exceeds the original | ||||||
18 | liability or the liability as later amended, such
excess | ||||||
19 | may be carried forward and applied to the tax liability of | ||||||
20 | the 5
taxable years following the excess credit year. The | ||||||
21 | credit shall be
applied to the earliest year for which | ||||||
22 | there is a liability. If there is
credit from more than one | ||||||
23 | tax year that is available to offset a liability,
the | ||||||
24 | credit accruing first in time shall be applied first.
| ||||||
25 | Changes made in this subdivision (h)(1) by Public Act | ||||||
26 | 88-670
restore changes made by Public Act 85-1182 and |
| |||||||
| |||||||
1 | reflect existing law.
| ||||||
2 | (2) The term qualified property means property which:
| ||||||
3 | (A) is tangible, whether new or used, including | ||||||
4 | buildings and
structural components of buildings;
| ||||||
5 | (B) is depreciable pursuant to Section 167 of the | ||||||
6 | Internal Revenue
Code, except that "3-year property" | ||||||
7 | as defined in Section 168(c)(2)(A) of
that Code is not | ||||||
8 | eligible for the credit provided by this subsection | ||||||
9 | (h);
| ||||||
10 | (C) is acquired by purchase as defined in Section | ||||||
11 | 179(d) of the
Internal Revenue Code; and
| ||||||
12 | (D) is not eligible for the Enterprise Zone | ||||||
13 | Investment Credit provided
by subsection (f) of this | ||||||
14 | Section.
| ||||||
15 | (3) The basis of qualified property shall be the basis | ||||||
16 | used to compute
the depreciation deduction for federal | ||||||
17 | income tax purposes.
| ||||||
18 | (4) If the basis of the property for federal income tax | ||||||
19 | depreciation
purposes is increased after it has been placed | ||||||
20 | in service in a federally
designated Foreign Trade Zone or | ||||||
21 | Sub-Zone located in Illinois by the taxpayer,
the amount of | ||||||
22 | such increase shall be deemed property placed in service on
| ||||||
23 | the date of such increase in basis.
| ||||||
24 | (5) The term "placed in service" shall have the same | ||||||
25 | meaning as under
Section 46 of the Internal Revenue Code.
| ||||||
26 | (6) If during any taxable year ending on or before |
| |||||||
| |||||||
1 | December 31, 1996,
any property ceases to be qualified
| ||||||
2 | property in the hands of the taxpayer within 48 months | ||||||
3 | after being placed
in service, or the situs of any | ||||||
4 | qualified property is moved outside
Illinois within 48 | ||||||
5 | months after being placed in service, the tax imposed
under | ||||||
6 | subsections (a) and (b) of this Section for such taxable | ||||||
7 | year shall
be increased. Such increase shall be determined | ||||||
8 | by (i) recomputing the
investment credit which would have | ||||||
9 | been allowed for the year in which
credit for such property | ||||||
10 | was originally allowed by eliminating such
property from | ||||||
11 | such computation, and (ii) subtracting such recomputed | ||||||
12 | credit
from the amount of credit previously allowed. For | ||||||
13 | the purposes of this
paragraph (6), a reduction of the | ||||||
14 | basis of qualified property resulting
from a | ||||||
15 | redetermination of the purchase price shall be deemed a | ||||||
16 | disposition
of qualified property to the extent of such | ||||||
17 | reduction.
| ||||||
18 | (7) Beginning with tax years ending after December 31, | ||||||
19 | 1996, if a
taxpayer qualifies for the credit under this | ||||||
20 | subsection (h) and thereby is
granted a tax abatement and | ||||||
21 | the taxpayer relocates its entire facility in
violation of | ||||||
22 | the explicit terms and length of the contract under Section
| ||||||
23 | 18-183 of the Property Tax Code, the tax imposed under | ||||||
24 | subsections
(a) and (b) of this Section shall be increased | ||||||
25 | for the taxable year
in which the taxpayer relocated its | ||||||
26 | facility by an amount equal to the
amount of credit |
| |||||||
| |||||||
1 | received by the taxpayer under this subsection (h).
| ||||||
2 | (i) Credit for Personal Property Tax Replacement Income | ||||||
3 | Tax.
For tax years ending prior to December 31, 2003, a credit | ||||||
4 | shall be allowed
against the tax imposed by
subsections (a) and | ||||||
5 | (b) of this Section for the tax imposed by subsections (c)
and | ||||||
6 | (d) of this Section. This credit shall be computed by | ||||||
7 | multiplying the tax
imposed by subsections (c) and (d) of this | ||||||
8 | Section by a fraction, the numerator
of which is base income | ||||||
9 | allocable to Illinois and the denominator of which is
Illinois | ||||||
10 | base income, and further multiplying the product by the tax | ||||||
11 | rate
imposed by subsections (a) and (b) of this Section.
| ||||||
12 | Any credit earned on or after December 31, 1986 under
this | ||||||
13 | subsection which is unused in the year
the credit is computed | ||||||
14 | because it exceeds the tax liability imposed by
subsections (a) | ||||||
15 | and (b) for that year (whether it exceeds the original
| ||||||
16 | liability or the liability as later amended) may be carried | ||||||
17 | forward and
applied to the tax liability imposed by subsections | ||||||
18 | (a) and (b) of the 5
taxable years following the excess credit | ||||||
19 | year, provided that no credit may
be carried forward to any | ||||||
20 | year ending on or
after December 31, 2003. This credit shall be
| ||||||
21 | applied first to the earliest year for which there is a | ||||||
22 | liability. If
there is a credit under this subsection from more | ||||||
23 | than one tax year that is
available to offset a liability the | ||||||
24 | earliest credit arising under this
subsection shall be applied | ||||||
25 | first.
| ||||||
26 | If, during any taxable year ending on or after December 31, |
| |||||||
| |||||||
1 | 1986, the
tax imposed by subsections (c) and (d) of this | ||||||
2 | Section for which a taxpayer
has claimed a credit under this | ||||||
3 | subsection (i) is reduced, the amount of
credit for such tax | ||||||
4 | shall also be reduced. Such reduction shall be
determined by | ||||||
5 | recomputing the credit to take into account the reduced tax
| ||||||
6 | imposed by subsections (c) and (d). If any portion of the
| ||||||
7 | reduced amount of credit has been carried to a different | ||||||
8 | taxable year, an
amended return shall be filed for such taxable | ||||||
9 | year to reduce the amount of
credit claimed.
| ||||||
10 | (j) Training expense credit. Beginning with tax years | ||||||
11 | ending on or
after December 31, 1986 and prior to December 31, | ||||||
12 | 2003, a taxpayer shall be
allowed a credit against the
tax | ||||||
13 | imposed by subsections (a) and (b) under this Section
for all | ||||||
14 | amounts paid or accrued, on behalf of all persons
employed by | ||||||
15 | the taxpayer in Illinois or Illinois residents employed
outside | ||||||
16 | of Illinois by a taxpayer, for educational or vocational | ||||||
17 | training in
semi-technical or technical fields or semi-skilled | ||||||
18 | or skilled fields, which
were deducted from gross income in the | ||||||
19 | computation of taxable income. The
credit against the tax | ||||||
20 | imposed by subsections (a) and (b) shall be 1.6% of
such | ||||||
21 | training expenses. For partners, shareholders of subchapter S
| ||||||
22 | corporations, and owners of limited liability companies, if the | ||||||
23 | liability
company is treated as a partnership for purposes of | ||||||
24 | federal and State income
taxation, there shall be allowed a | ||||||
25 | credit under this subsection (j) to be
determined in accordance | ||||||
26 | with the determination of income and distributive
share of |
| |||||||
| |||||||
1 | income under Sections 702 and 704 and subchapter S of the | ||||||
2 | Internal
Revenue Code.
| ||||||
3 | Any credit allowed under this subsection which is unused in | ||||||
4 | the year
the credit is earned may be carried forward to each of | ||||||
5 | the 5 taxable
years following the year for which the credit is | ||||||
6 | first computed until it is
used. This credit shall be applied | ||||||
7 | first to the earliest year for which
there is a liability. If | ||||||
8 | there is a credit under this subsection from more
than one tax | ||||||
9 | year that is available to offset a liability the earliest
| ||||||
10 | credit arising under this subsection shall be applied first. No | ||||||
11 | carryforward
credit may be claimed in any tax year ending on or | ||||||
12 | after
December 31, 2003.
| ||||||
13 | (k) Research and development credit.
| ||||||
14 | For tax years ending after July 1, 1990 and prior to
| ||||||
15 | December 31, 2003, and beginning again for tax years ending on | ||||||
16 | or after December 31, 2004, a taxpayer shall be
allowed a | ||||||
17 | credit against the tax imposed by subsections (a) and (b) of | ||||||
18 | this
Section for increasing research activities in this State. | ||||||
19 | The credit
allowed against the tax imposed by subsections (a) | ||||||
20 | and (b) shall be equal
to 6 1/2% of the qualifying expenditures | ||||||
21 | for increasing research activities
in this State. For partners, | ||||||
22 | shareholders of subchapter S corporations, and
owners of | ||||||
23 | limited liability companies, if the liability company is | ||||||
24 | treated as a
partnership for purposes of federal and State | ||||||
25 | income taxation, there shall be
allowed a credit under this | ||||||
26 | subsection to be determined in accordance with the
|
| |||||||
| |||||||
1 | determination of income and distributive share of income under | ||||||
2 | Sections 702 and
704 and subchapter S of the Internal Revenue | ||||||
3 | Code.
| ||||||
4 | For purposes of this subsection, "qualifying expenditures" | ||||||
5 | means the
qualifying expenditures as defined for the federal | ||||||
6 | credit for increasing
research activities which would be | ||||||
7 | allowable under Section 41 of the
Internal Revenue Code and | ||||||
8 | which are conducted in this State, "qualifying
expenditures for | ||||||
9 | increasing research activities in this State" means the
excess | ||||||
10 | of qualifying expenditures for the taxable year in which | ||||||
11 | incurred
over qualifying expenditures for the base period, | ||||||
12 | "qualifying expenditures
for the base period" means the average | ||||||
13 | of the qualifying expenditures for
each year in the base | ||||||
14 | period, and "base period" means the 3 taxable years
immediately | ||||||
15 | preceding the taxable year for which the determination is
being | ||||||
16 | made.
| ||||||
17 | Any credit in excess of the tax liability for the taxable | ||||||
18 | year
may be carried forward. A taxpayer may elect to have the
| ||||||
19 | unused credit shown on its final completed return carried over | ||||||
20 | as a credit
against the tax liability for the following 5 | ||||||
21 | taxable years or until it has
been fully used, whichever occurs | ||||||
22 | first; provided that no credit earned in a tax year ending | ||||||
23 | prior to December 31, 2003 may be carried forward to any year | ||||||
24 | ending on or after December 31, 2003.
| ||||||
25 | If an unused credit is carried forward to a given year from | ||||||
26 | 2 or more
earlier years, that credit arising in the earliest |
| |||||||
| |||||||
1 | year will be applied
first against the tax liability for the | ||||||
2 | given year. If a tax liability for
the given year still | ||||||
3 | remains, the credit from the next earliest year will
then be | ||||||
4 | applied, and so on, until all credits have been used or no tax
| ||||||
5 | liability for the given year remains. Any remaining unused | ||||||
6 | credit or
credits then will be carried forward to the next | ||||||
7 | following year in which a
tax liability is incurred, except | ||||||
8 | that no credit can be carried forward to
a year which is more | ||||||
9 | than 5 years after the year in which the expense for
which the | ||||||
10 | credit is given was incurred.
| ||||||
11 | No inference shall be drawn from this amendatory Act of the | ||||||
12 | 91st General
Assembly in construing this Section for taxable | ||||||
13 | years beginning before January
1, 1999.
| ||||||
14 | (l) Environmental Remediation Tax Credit.
| ||||||
15 | (i) For tax years ending after December 31, 1997 and on | ||||||
16 | or before
December 31, 2001, a taxpayer shall be allowed a | ||||||
17 | credit against the tax
imposed by subsections (a) and (b) | ||||||
18 | of this Section for certain amounts paid
for unreimbursed | ||||||
19 | eligible remediation costs, as specified in this | ||||||
20 | subsection.
For purposes of this Section, "unreimbursed | ||||||
21 | eligible remediation costs" means
costs approved by the | ||||||
22 | Illinois Environmental Protection Agency ("Agency") under
| ||||||
23 | Section 58.14 of the Environmental Protection Act that were | ||||||
24 | paid in performing
environmental remediation at a site for | ||||||
25 | which a No Further Remediation Letter
was issued by the | ||||||
26 | Agency and recorded under Section 58.10 of the |
| |||||||
| |||||||
1 | Environmental
Protection Act. The credit must be claimed | ||||||
2 | for the taxable year in which
Agency approval of the | ||||||
3 | eligible remediation costs is granted. The credit is
not | ||||||
4 | available to any taxpayer if the taxpayer or any related | ||||||
5 | party caused or
contributed to, in any material respect, a | ||||||
6 | release of regulated substances on,
in, or under the site | ||||||
7 | that was identified and addressed by the remedial
action | ||||||
8 | pursuant to the Site Remediation Program of the | ||||||
9 | Environmental Protection
Act. After the Pollution Control | ||||||
10 | Board rules are adopted pursuant to the
Illinois | ||||||
11 | Administrative Procedure Act for the administration and | ||||||
12 | enforcement of
Section 58.9 of the Environmental | ||||||
13 | Protection Act, determinations as to credit
availability | ||||||
14 | for purposes of this Section shall be made consistent with | ||||||
15 | those
rules. For purposes of this Section, "taxpayer" | ||||||
16 | includes a person whose tax
attributes the taxpayer has | ||||||
17 | succeeded to under Section 381 of the Internal
Revenue Code | ||||||
18 | and "related party" includes the persons disallowed a | ||||||
19 | deduction
for losses by paragraphs (b), (c), and (f)(1) of | ||||||
20 | Section 267 of the Internal
Revenue Code by virtue of being | ||||||
21 | a related taxpayer, as well as any of its
partners. The | ||||||
22 | credit allowed against the tax imposed by subsections (a) | ||||||
23 | and
(b) shall be equal to 25% of the unreimbursed eligible | ||||||
24 | remediation costs in
excess of $100,000 per site, except | ||||||
25 | that the $100,000 threshold shall not apply
to any site | ||||||
26 | contained in an enterprise zone as determined by the |
| |||||||
| |||||||
1 | Department of
Commerce and Community Affairs (now | ||||||
2 | Department of Commerce and Economic Opportunity). The | ||||||
3 | total credit allowed shall not exceed
$40,000 per year with | ||||||
4 | a maximum total of $150,000 per site. For partners and
| ||||||
5 | shareholders of subchapter S corporations, there shall be | ||||||
6 | allowed a credit
under this subsection to be determined in | ||||||
7 | accordance with the determination of
income and | ||||||
8 | distributive share of income under Sections 702 and 704 and
| ||||||
9 | subchapter S of the Internal Revenue Code.
| ||||||
10 | (ii) A credit allowed under this subsection that is | ||||||
11 | unused in the year
the credit is earned may be carried | ||||||
12 | forward to each of the 5 taxable years
following the year | ||||||
13 | for which the credit is first earned until it is used.
The | ||||||
14 | term "unused credit" does not include any amounts of | ||||||
15 | unreimbursed eligible
remediation costs in excess of the | ||||||
16 | maximum credit per site authorized under
paragraph (i). | ||||||
17 | This credit shall be applied first to the earliest year
for | ||||||
18 | which there is a liability. If there is a credit under this | ||||||
19 | subsection
from more than one tax year that is available to | ||||||
20 | offset a liability, the
earliest credit arising under this | ||||||
21 | subsection shall be applied first. A
credit allowed under | ||||||
22 | this subsection may be sold to a buyer as part of a sale
of | ||||||
23 | all or part of the remediation site for which the credit | ||||||
24 | was granted. The
purchaser of a remediation site and the | ||||||
25 | tax credit shall succeed to the unused
credit and remaining | ||||||
26 | carry-forward period of the seller. To perfect the
|
| |||||||
| |||||||
1 | transfer, the assignor shall record the transfer in the | ||||||
2 | chain of title for the
site and provide written notice to | ||||||
3 | the Director of the Illinois Department of
Revenue of the | ||||||
4 | assignor's intent to sell the remediation site and the | ||||||
5 | amount of
the tax credit to be transferred as a portion of | ||||||
6 | the sale. In no event may a
credit be transferred to any | ||||||
7 | taxpayer if the taxpayer or a related party would
not be | ||||||
8 | eligible under the provisions of subsection (i).
| ||||||
9 | (iii) For purposes of this Section, the term "site" | ||||||
10 | shall have the same
meaning as under Section 58.2 of the | ||||||
11 | Environmental Protection Act.
| ||||||
12 | (m) Education expense credit. Beginning with tax years | ||||||
13 | ending after
December 31, 1999, a taxpayer who
is the custodian | ||||||
14 | of one or more qualifying pupils shall be allowed a credit
| ||||||
15 | against the tax imposed by subsections (a) and (b) of this | ||||||
16 | Section for
qualified education expenses incurred on behalf of | ||||||
17 | the qualifying pupils.
The credit shall be equal to 25% of | ||||||
18 | qualified education expenses, but in no
event may the total | ||||||
19 | credit under this subsection claimed by a
family that is the
| ||||||
20 | custodian of qualifying pupils exceed $500. In no event shall a | ||||||
21 | credit under
this subsection reduce the taxpayer's liability | ||||||
22 | under this Act to less than
zero. This subsection is exempt | ||||||
23 | from the provisions of Section 250 of this
Act.
| ||||||
24 | For purposes of this subsection:
| ||||||
25 | "Qualifying pupils" means individuals who (i) are | ||||||
26 | residents of the State of
Illinois, (ii) are under the age of |
| |||||||
| |||||||
1 | 21 at the close of the school year for
which a credit is | ||||||
2 | sought, and (iii) during the school year for which a credit
is | ||||||
3 | sought were full-time pupils enrolled in a kindergarten through | ||||||
4 | twelfth
grade education program at any school, as defined in | ||||||
5 | this subsection.
| ||||||
6 | "Qualified education expense" means the amount incurred
on | ||||||
7 | behalf of a qualifying pupil in excess of $250 for tuition, | ||||||
8 | book fees, and
lab fees at the school in which the pupil is | ||||||
9 | enrolled during the regular school
year.
| ||||||
10 | "School" means any public or nonpublic elementary or | ||||||
11 | secondary school in
Illinois that is in compliance with Title | ||||||
12 | VI of the Civil Rights Act of 1964
and attendance at which | ||||||
13 | satisfies the requirements of Section 26-1 of the
School Code, | ||||||
14 | except that nothing shall be construed to require a child to
| ||||||
15 | attend any particular public or nonpublic school to qualify for | ||||||
16 | the credit
under this Section.
| ||||||
17 | "Custodian" means, with respect to qualifying pupils, an | ||||||
18 | Illinois resident
who is a parent, the parents, a legal | ||||||
19 | guardian, or the legal guardians of the
qualifying pupils.
| ||||||
20 | (n) River Edge Redevelopment Zone site remediation tax | ||||||
21 | credit.
| ||||||
22 | (i) For tax years ending on or after December 31, 2006, | ||||||
23 | a taxpayer shall be allowed a credit against the tax | ||||||
24 | imposed by subsections (a) and (b) of this Section for | ||||||
25 | certain amounts paid for unreimbursed eligible remediation | ||||||
26 | costs, as specified in this subsection. For purposes of |
| |||||||
| |||||||
1 | this Section, "unreimbursed eligible remediation costs" | ||||||
2 | means costs approved by the Illinois Environmental | ||||||
3 | Protection Agency ("Agency") under Section 58.14a of the | ||||||
4 | Environmental Protection Act that were paid in performing | ||||||
5 | environmental remediation at a site within a River Edge | ||||||
6 | Redevelopment Zone for which a No Further Remediation | ||||||
7 | Letter was issued by the Agency and recorded under Section | ||||||
8 | 58.10 of the Environmental Protection Act. The credit must | ||||||
9 | be claimed for the taxable year in which Agency approval of | ||||||
10 | the eligible remediation costs is granted. The credit is | ||||||
11 | not available to any taxpayer if the taxpayer or any | ||||||
12 | related party caused or contributed to, in any material | ||||||
13 | respect, a release of regulated substances on, in, or under | ||||||
14 | the site that was identified and addressed by the remedial | ||||||
15 | action pursuant to the Site Remediation Program of the | ||||||
16 | Environmental Protection Act. Determinations as to credit | ||||||
17 | availability for purposes of this Section shall be made | ||||||
18 | consistent with rules adopted by the Pollution Control | ||||||
19 | Board pursuant to the Illinois Administrative Procedure | ||||||
20 | Act for the administration and enforcement of Section 58.9 | ||||||
21 | of the Environmental Protection Act. For purposes of this | ||||||
22 | Section, "taxpayer" includes a person whose tax attributes | ||||||
23 | the taxpayer has succeeded to under Section 381 of the | ||||||
24 | Internal Revenue Code and "related party" includes the | ||||||
25 | persons disallowed a deduction for losses by paragraphs | ||||||
26 | (b), (c), and (f)(1) of Section 267 of the Internal Revenue |
| |||||||
| |||||||
1 | Code by virtue of being a related taxpayer, as well as any | ||||||
2 | of its partners. The credit allowed against the tax imposed | ||||||
3 | by subsections (a) and (b) shall be equal to 25% of the | ||||||
4 | unreimbursed eligible remediation costs in excess of | ||||||
5 | $100,000 per site. | ||||||
6 | (ii) A credit allowed under this subsection that is | ||||||
7 | unused in the year the credit is earned may be carried | ||||||
8 | forward to each of the 5 taxable years following the year | ||||||
9 | for which the credit is first earned until it is used. This | ||||||
10 | credit shall be applied first to the earliest year for | ||||||
11 | which there is a liability. If there is a credit under this | ||||||
12 | subsection from more than one tax year that is available to | ||||||
13 | offset a liability, the earliest credit arising under this | ||||||
14 | subsection shall be applied first. A credit allowed under | ||||||
15 | this subsection may be sold to a buyer as part of a sale of | ||||||
16 | all or part of the remediation site for which the credit | ||||||
17 | was granted. The purchaser of a remediation site and the | ||||||
18 | tax credit shall succeed to the unused credit and remaining | ||||||
19 | carry-forward period of the seller. To perfect the | ||||||
20 | transfer, the assignor shall record the transfer in the | ||||||
21 | chain of title for the site and provide written notice to | ||||||
22 | the Director of the Illinois Department of Revenue of the | ||||||
23 | assignor's intent to sell the remediation site and the | ||||||
24 | amount of the tax credit to be transferred as a portion of | ||||||
25 | the sale. In no event may a credit be transferred to any | ||||||
26 | taxpayer if the taxpayer or a related party would not be |
| |||||||
| |||||||
1 | eligible under the provisions of subsection (i). | ||||||
2 | (iii) For purposes of this Section, the term "site" | ||||||
3 | shall have the same meaning as under Section 58.2 of the | ||||||
4 | Environmental Protection Act. | ||||||
5 | (iv) This subsection is exempt from the provisions of | ||||||
6 | Section 250.
| ||||||
7 | (Source: P.A. 94-1021, eff. 7-12-06; 95-454, eff. 8-27-07.)
| ||||||
8 | (35 ILCS 5/202.5 new) | ||||||
9 | Sec. 202.5. Net income attributable to the period prior to
| ||||||
10 | January 1, 2010 and net income attributable to the period after
| ||||||
11 | December 31, 2009. | ||||||
12 | (a) In general. With respect to the taxable year of a
| ||||||
13 | taxpayer beginning prior to January 1, 2010 and ending after
| ||||||
14 | December 31, 2009, net income for the period after December 31,
| ||||||
15 | 2009 is that amount that bears the same ratio to the
taxpayer's | ||||||
16 | net income for the entire taxable year as the number
of days in | ||||||
17 | that year after December 31, 2009 bears to the total
number of | ||||||
18 | days in that year, and the net income for the period
prior to | ||||||
19 | January 1, 2010 is that amount that bears the
same ratio to the | ||||||
20 | taxpayer's net income for the entire taxable
year as the number | ||||||
21 | of days in that year prior to January 1,
2010 bears to the | ||||||
22 | total number of days in that year. | ||||||
23 | (b) Election to attribute income and deduction items
| ||||||
24 | specifically to the respective portions of a taxable year prior
| ||||||
25 | to January 1, 2010 and after December 31, 2009. In the case of
|
| |||||||
| |||||||
1 | a taxpayer with a taxable year beginning prior to January 1,
| ||||||
2 | 2010 and ending after December 31, 2009, the taxpayer may
| ||||||
3 | elect, instead of the procedure established in subsection (a)
| ||||||
4 | of this Section, to determine net income on a specific
| ||||||
5 | accounting basis for the 2 portions of his or her taxable year: | ||||||
6 | (i) from the beginning of the taxable year through
| ||||||
7 | December 31, 2009; and | ||||||
8 | (ii) from January 1, 2010 through the end of the
| ||||||
9 | taxable year. | ||||||
10 | If the taxpayer elects specific accounting under this
| ||||||
11 | subsection, there shall be taken into account in computing base
| ||||||
12 | income for each of the 2 portions of the taxable year only
| ||||||
13 | those items earned, received, paid, incurred or accrued in each | ||||||
14 | such period. The standard exemption provided by Section 204
| ||||||
15 | must be divided between the respective periods in amounts that
| ||||||
16 | bear the same ratio to the total exemption allowable under
| ||||||
17 | Section 204 (determined without regard to this Section) as the
| ||||||
18 | total number of days in each such period bears to the total
| ||||||
19 | number of days in the taxable year. The election provided by
| ||||||
20 | this subsection must be made in form and manner
that the | ||||||
21 | Department requires by rule, but
must be made no later than the | ||||||
22 | due date (including any
extensions thereof) for the filing of | ||||||
23 | the return for the
taxable year, and is irrevocable.
| ||||||
24 | (35 ILCS 5/901) (from Ch. 120, par. 9-901)
| ||||||
25 | Sec. 901. Collection Authority.
|
| |||||||
| |||||||
1 | (a) In general.
| ||||||
2 | The Department shall collect the taxes imposed by this Act. | ||||||
3 | The Department
shall collect certified past due child support | ||||||
4 | amounts under Section 2505-650
of the Department of Revenue Law | ||||||
5 | (20 ILCS 2505/2505-650). Except as
provided in subsections (c) | ||||||
6 | and (e) of this Section, money collected
pursuant to | ||||||
7 | subsections (a) and (b) of Section 201 of this Act shall be
| ||||||
8 | paid into the General Revenue Fund in the State treasury; money
| ||||||
9 | collected pursuant to subsections (c) and (d) of Section 201 of | ||||||
10 | this Act
shall be paid into the Personal Property Tax | ||||||
11 | Replacement Fund, a special
fund in the State Treasury; and | ||||||
12 | money collected under Section 2505-650 of the
Department of | ||||||
13 | Revenue Law (20 ILCS 2505/2505-650) shall be paid
into the
| ||||||
14 | Child Support Enforcement Trust Fund, a special fund outside | ||||||
15 | the State
Treasury, or
to the State
Disbursement Unit | ||||||
16 | established under Section 10-26 of the Illinois Public Aid
| ||||||
17 | Code, as directed by the Department of Healthcare and Family | ||||||
18 | Services.
| ||||||
19 | (b) Local Government
Governmental Distributive Fund.
| ||||||
20 | Beginning August 1, 1969, and continuing through June 30, | ||||||
21 | 1994, the Treasurer
shall transfer each month from the General | ||||||
22 | Revenue Fund to a special fund in
the State treasury, to be | ||||||
23 | known as the "Local Government Distributive Fund", an
amount | ||||||
24 | equal to 1/12 of the net revenue realized from the tax imposed | ||||||
25 | by
subsections (a) and (b) of Section 201 of this Act during | ||||||
26 | the preceding month.
Beginning July 1, 1994, and continuing |
| |||||||
| |||||||
1 | through June 30, 1995, the Treasurer
shall transfer each month | ||||||
2 | from the General Revenue Fund to the Local Government
| ||||||
3 | Distributive Fund an amount equal to 1/11 of the net revenue | ||||||
4 | realized from the
tax imposed by subsections (a) and (b) of | ||||||
5 | Section 201 of this Act during the
preceding month. Beginning | ||||||
6 | July 1, 1995, the Treasurer shall transfer each
month from the | ||||||
7 | General Revenue Fund to the Local Government Distributive Fund
| ||||||
8 | an amount equal to the net of (i) 1/10 of the net revenue | ||||||
9 | realized from the
tax imposed by
subsections (a) and (b) of | ||||||
10 | Section 201 of the Illinois Income Tax Act during
the preceding | ||||||
11 | month , except that the net revenue attributable to the increase | ||||||
12 | in the income tax imposed by subsections (a) and (b) of Section | ||||||
13 | 201 of this Act in accordance with this amendatory Act of the | ||||||
14 | 96th General Assembly shall not be used to calculate the amount | ||||||
15 | transferred to the Local Governmental Distributive Fund
(ii) | ||||||
16 | minus, beginning July 1, 2003 and ending June 30, 2004, | ||||||
17 | $6,666,666, and
beginning July 1,
2004,
zero. Net revenue | ||||||
18 | realized for a month shall be defined as the
revenue from the | ||||||
19 | tax imposed by subsections (a) and (b) of Section 201 of this
| ||||||
20 | Act which is deposited in the General Revenue Fund, the | ||||||
21 | Educational Assistance
Fund and the Income Tax Surcharge Local | ||||||
22 | Government Distributive Fund during the
month minus the amount | ||||||
23 | paid out of the General Revenue Fund in State warrants
during | ||||||
24 | that same month as refunds to taxpayers for overpayment of | ||||||
25 | liability
under the tax imposed by subsections (a) and (b) of | ||||||
26 | Section 201 of this Act.
|
| |||||||
| |||||||
1 | (c) Deposits Into Income Tax Refund Fund.
| ||||||
2 | (1) Beginning on January 1, 1989 and thereafter, the | ||||||
3 | Department shall
deposit a percentage of the amounts | ||||||
4 | collected pursuant to subsections (a)
and (b)(1), (2), and | ||||||
5 | (3), of Section 201 of this Act into a fund in the State
| ||||||
6 | treasury known as the Income Tax Refund Fund. The | ||||||
7 | Department shall deposit 6%
of such amounts during the | ||||||
8 | period beginning January 1, 1989 and ending on June
30, | ||||||
9 | 1989. Beginning with State fiscal year 1990 and for each | ||||||
10 | fiscal year
thereafter, the percentage deposited into the | ||||||
11 | Income Tax Refund Fund during a
fiscal year shall be the | ||||||
12 | Annual Percentage. For fiscal years 1999 through
2001, the | ||||||
13 | Annual Percentage shall be 7.1%.
For fiscal year 2003, the | ||||||
14 | Annual Percentage shall be 8%.
For fiscal year 2004, the | ||||||
15 | Annual Percentage shall be 11.7%. Upon the effective date | ||||||
16 | of this amendatory Act of the 93rd General Assembly, the | ||||||
17 | Annual Percentage shall be 10% for fiscal year 2005. For | ||||||
18 | fiscal year 2006, the Annual Percentage shall be 9.75%. For | ||||||
19 | fiscal
year 2007, the Annual Percentage shall be 9.75%. For | ||||||
20 | fiscal year 2008, the Annual Percentage shall be 7.75%. For | ||||||
21 | fiscal year 2009, the Annual Percentage shall be 9.75%. For | ||||||
22 | all other
fiscal years, the
Annual Percentage shall be | ||||||
23 | calculated as a fraction, the numerator of which
shall be | ||||||
24 | the amount of refunds approved for payment by the | ||||||
25 | Department during
the preceding fiscal year as a result of | ||||||
26 | overpayment of tax liability under
subsections (a) and |
| |||||||
| |||||||
1 | (b)(1), (2), and (3) of Section 201 of this Act plus the
| ||||||
2 | amount of such refunds remaining approved but unpaid at the | ||||||
3 | end of the
preceding fiscal year, minus the amounts | ||||||
4 | transferred into the Income Tax
Refund Fund from the | ||||||
5 | Tobacco Settlement Recovery Fund, and
the denominator of | ||||||
6 | which shall be the amounts which will be collected pursuant
| ||||||
7 | to subsections (a) and (b)(1), (2), and (3) of Section 201 | ||||||
8 | of this Act during
the preceding fiscal year; except that | ||||||
9 | in State fiscal year 2002, the Annual
Percentage shall in | ||||||
10 | no event exceed 7.6%. The Director of Revenue shall
certify | ||||||
11 | the Annual Percentage to the Comptroller on the last | ||||||
12 | business day of
the fiscal year immediately preceding the | ||||||
13 | fiscal year for which it is to be
effective.
| ||||||
14 | (2) Beginning on January 1, 1989 and thereafter, the | ||||||
15 | Department shall
deposit a percentage of the amounts | ||||||
16 | collected pursuant to subsections (a)
and (b)(6), (7), and | ||||||
17 | (8), (c) and (d) of Section 201
of this Act into a fund in | ||||||
18 | the State treasury known as the Income Tax
Refund Fund. The | ||||||
19 | Department shall deposit 18% of such amounts during the
| ||||||
20 | period beginning January 1, 1989 and ending on June 30, | ||||||
21 | 1989. Beginning
with State fiscal year 1990 and for each | ||||||
22 | fiscal year thereafter, the
percentage deposited into the | ||||||
23 | Income Tax Refund Fund during a fiscal year
shall be the | ||||||
24 | Annual Percentage. For fiscal years 1999, 2000, and 2001, | ||||||
25 | the
Annual Percentage shall be 19%.
For fiscal year 2003, | ||||||
26 | the Annual Percentage shall be 27%. For fiscal year
2004, |
| |||||||
| |||||||
1 | the Annual Percentage shall be 32%.
Upon the effective date | ||||||
2 | of this amendatory Act of the 93rd General Assembly, the | ||||||
3 | Annual Percentage shall be 24% for fiscal year 2005.
For | ||||||
4 | fiscal year 2006, the Annual Percentage shall be 20%. For | ||||||
5 | fiscal
year 2007, the Annual Percentage shall be 17.5%. For | ||||||
6 | fiscal year 2008, the Annual Percentage shall be 15.5%. For | ||||||
7 | fiscal year 2009, the Annual Percentage shall be 17.5%. For | ||||||
8 | all other fiscal years, the Annual
Percentage shall be | ||||||
9 | calculated
as a fraction, the numerator of which shall be | ||||||
10 | the amount of refunds
approved for payment by the | ||||||
11 | Department during the preceding fiscal year as
a result of | ||||||
12 | overpayment of tax liability under subsections (a) and | ||||||
13 | (b)(6),
(7), and (8), (c) and (d) of Section 201 of this | ||||||
14 | Act plus the
amount of such refunds remaining approved but | ||||||
15 | unpaid at the end of the
preceding fiscal year, and the | ||||||
16 | denominator of
which shall be the amounts which will be | ||||||
17 | collected pursuant to subsections (a)
and (b)(6), (7), and | ||||||
18 | (8), (c) and (d) of Section 201 of this Act during the
| ||||||
19 | preceding fiscal year; except that in State fiscal year | ||||||
20 | 2002, the Annual
Percentage shall in no event exceed 23%. | ||||||
21 | The Director of Revenue shall
certify the Annual Percentage | ||||||
22 | to the Comptroller on the last business day of
the fiscal | ||||||
23 | year immediately preceding the fiscal year for which it is | ||||||
24 | to be
effective.
| ||||||
25 | (3) The Comptroller shall order transferred and the | ||||||
26 | Treasurer shall
transfer from the Tobacco Settlement |
| |||||||
| |||||||
1 | Recovery Fund to the Income Tax Refund
Fund (i) $35,000,000 | ||||||
2 | in January, 2001, (ii) $35,000,000 in January, 2002, and
| ||||||
3 | (iii) $35,000,000 in January, 2003.
| ||||||
4 | (d) Expenditures from Income Tax Refund Fund.
| ||||||
5 | (1) Beginning January 1, 1989, money in the Income Tax | ||||||
6 | Refund Fund
shall be expended exclusively for the purpose | ||||||
7 | of paying refunds resulting
from overpayment of tax | ||||||
8 | liability under Section 201 of this Act, for paying
rebates | ||||||
9 | under Section 208.1 in the event that the amounts in the | ||||||
10 | Homeowners'
Tax Relief Fund are insufficient for that | ||||||
11 | purpose,
and for
making transfers pursuant to this | ||||||
12 | subsection (d).
| ||||||
13 | (2) The Director shall order payment of refunds | ||||||
14 | resulting from
overpayment of tax liability under Section | ||||||
15 | 201 of this Act from the
Income Tax Refund Fund only to the | ||||||
16 | extent that amounts collected pursuant
to Section 201 of | ||||||
17 | this Act and transfers pursuant to this subsection (d)
and | ||||||
18 | item (3) of subsection (c) have been deposited and retained | ||||||
19 | in the
Fund.
| ||||||
20 | (3) As soon as possible after the end of each fiscal | ||||||
21 | year, the Director
shall
order transferred and the State | ||||||
22 | Treasurer and State Comptroller shall
transfer from the | ||||||
23 | Income Tax Refund Fund to the Personal Property Tax
| ||||||
24 | Replacement Fund an amount, certified by the Director to | ||||||
25 | the Comptroller,
equal to the excess of the amount | ||||||
26 | collected pursuant to subsections (c) and
(d) of Section |
| |||||||
| |||||||
1 | 201 of this Act deposited into the Income Tax Refund Fund
| ||||||
2 | during the fiscal year over the amount of refunds resulting | ||||||
3 | from
overpayment of tax liability under subsections (c) and | ||||||
4 | (d) of Section 201
of this Act paid from the Income Tax | ||||||
5 | Refund Fund during the fiscal year.
| ||||||
6 | (4) As soon as possible after the end of each fiscal | ||||||
7 | year, the Director shall
order transferred and the State | ||||||
8 | Treasurer and State Comptroller shall
transfer from the | ||||||
9 | Personal Property Tax Replacement Fund to the Income Tax
| ||||||
10 | Refund Fund an amount, certified by the Director to the | ||||||
11 | Comptroller, equal
to the excess of the amount of refunds | ||||||
12 | resulting from overpayment of tax
liability under | ||||||
13 | subsections (c) and (d) of Section 201 of this Act paid
| ||||||
14 | from the Income Tax Refund Fund during the fiscal year over | ||||||
15 | the amount
collected pursuant to subsections (c) and (d) of | ||||||
16 | Section 201 of this Act
deposited into the Income Tax | ||||||
17 | Refund Fund during the fiscal year.
| ||||||
18 | (4.5) As soon as possible after the end of fiscal year | ||||||
19 | 1999 and of each
fiscal year
thereafter, the Director shall | ||||||
20 | order transferred and the State Treasurer and
State | ||||||
21 | Comptroller shall transfer from the Income Tax Refund Fund | ||||||
22 | to the General
Revenue Fund any surplus remaining in the | ||||||
23 | Income Tax Refund Fund as of the end
of such fiscal year; | ||||||
24 | excluding for fiscal years 2000, 2001, and 2002
amounts | ||||||
25 | attributable to transfers under item (3) of subsection (c) | ||||||
26 | less refunds
resulting from the earned income tax credit.
|
| |||||||
| |||||||
1 | (5) This Act shall constitute an irrevocable and | ||||||
2 | continuing
appropriation from the Income Tax Refund Fund | ||||||
3 | for the purpose of paying
refunds upon the order of the | ||||||
4 | Director in accordance with the provisions of
this Section.
| ||||||
5 | (e) Deposits into the Education Assistance Fund and the | ||||||
6 | Income Tax
Surcharge Local Government Distributive Fund.
| ||||||
7 | On July 1, 1991, and thereafter, of the amounts collected | ||||||
8 | pursuant to
subsections (a) and (b) of Section 201 of this Act, | ||||||
9 | minus deposits into the
Income Tax Refund Fund, the Department | ||||||
10 | shall deposit 7.3% into the
Education Assistance Fund in the | ||||||
11 | State Treasury. Beginning July 1, 1991,
and continuing through | ||||||
12 | January 31, 1993, of the amounts collected pursuant to
| ||||||
13 | subsections (a) and (b) of Section 201 of the Illinois Income | ||||||
14 | Tax Act, minus
deposits into the Income Tax Refund Fund, the | ||||||
15 | Department shall deposit 3.0%
into the Income Tax Surcharge | ||||||
16 | Local Government Distributive Fund in the State
Treasury. | ||||||
17 | Beginning February 1, 1993 and continuing through June 30, | ||||||
18 | 1993, of
the amounts collected pursuant to subsections (a) and | ||||||
19 | (b) of Section 201 of the
Illinois Income Tax Act, minus | ||||||
20 | deposits into the Income Tax Refund Fund, the
Department shall | ||||||
21 | deposit 4.4% into the Income Tax Surcharge Local Government
| ||||||
22 | Distributive Fund in the State Treasury. Beginning July 1, | ||||||
23 | 1993, and
continuing through June 30, 1994, of the amounts | ||||||
24 | collected under subsections
(a) and (b) of Section 201 of this | ||||||
25 | Act, minus deposits into the Income Tax
Refund Fund, the | ||||||
26 | Department shall deposit 1.475% into the Income Tax Surcharge
|
| |||||||
| |||||||
1 | Local Government Distributive Fund in the State Treasury.
| ||||||
2 | (f) Deposits into the State Capital Projects Fund. On | ||||||
3 | January 1, 2010 and thereafter, of the amounts collected | ||||||
4 | pursuant to subsections (a) and (b) of Section 201 of this Act, | ||||||
5 | minus deposits into the Income Tax Refund Fund, the Department | ||||||
6 | shall deposit into the State Capital Projects Fund in the State | ||||||
7 | treasury 100% of the amount attributable to the increase in the | ||||||
8 | amounts collected pursuant to subsections (a) and (b) of | ||||||
9 | Section 201 of this Act under this amendatory Act of the 96th | ||||||
10 | General Assembly. | ||||||
11 | (Source: P.A. 94-91, eff. 7-1-05; 94-839, eff. 6-6-06; 95-707, | ||||||
12 | eff. 1-11-08; 95-744, eff. 7-18-08; revised 10-23-08.)
| ||||||
13 | Section 15. The Illinois Vehicle Code is amended by | ||||||
14 | changing Sections 15-111, and 15-112 as follows:
| ||||||
15 | (625 ILCS 5/15-111) (from Ch. 95 1/2, par. 15-111)
| ||||||
16 | Sec. 15-111. Wheel and axle loads and gross weights.
| ||||||
17 | (a) On non-designated highways, no vehicle or combination | ||||||
18 | of vehicles
equipped
with pneumatic tires may be operated, | ||||||
19 | unladen or with load,
when the total weight transmitted to the | ||||||
20 | road surface
exceeds 20,000 18,000 pounds on a single axle or | ||||||
21 | 32,000 pounds on a tandem axle with
no axle within the tandem | ||||||
22 | exceeding 20,000 18,000 pounds except:
| ||||||
23 | (1) when a different limit is established and posted in | ||||||
24 | accordance with
Section 15-316 of this Code;
|
| |||||||
| |||||||
1 | (2) vehicles for which the Department of | ||||||
2 | Transportation and local
authorities issue overweight
| ||||||
3 | permits under authority of Section 15-301 of this Code;
| ||||||
4 | (3) tow trucks subject to the conditions provided in | ||||||
5 | subsection (d)
may not exceed 24,000 pounds on a single | ||||||
6 | rear axle or 44,000 pounds on a tandem
rear axle;
| ||||||
7 | (4) any single axle of a 2-axle truck weighing 36,000 | ||||||
8 | pounds or
less and not a part of a combination of vehicles, | ||||||
9 | shall not exceed 20,000
pounds;
| ||||||
10 | (5) any single axle of a 2-axle truck equipped with a | ||||||
11 | personnel
lift or digger derrick, weighing 36,000 pounds or | ||||||
12 | less, owned and operated by a
public utility, shall not | ||||||
13 | exceed 20,000 pounds;
| ||||||
14 | (6) any single axle of a 2-axle truck specially | ||||||
15 | equipped with a front
loading compactor used exclusively | ||||||
16 | for garbage, refuse, or recycling may not
exceed 20,000 | ||||||
17 | pounds per axle, provided that the gross weight of the | ||||||
18 | vehicle
does not exceed 40,000 pounds;
| ||||||
19 | (7) a truck, not in combination and specially equipped | ||||||
20 | with a
selfcompactor or an industrial roll-off hoist and | ||||||
21 | roll-off container, used
exclusively for garbage or refuse | ||||||
22 | operations may, when laden, transmit upon the
road surface | ||||||
23 | the following maximum
weights: 22,000 pounds on a single | ||||||
24 | axle; 40,000 pounds on a tandem axle;
| ||||||
25 | (8) a truck, not in combination and used exclusively | ||||||
26 | for the collection of
rendering materials,
may, when laden, |
| |||||||
| |||||||
1 | transmit upon the road surface the
following maximum | ||||||
2 | weights:
22,000 pounds on a single axle; 40,000 pounds on a | ||||||
3 | tandem axle;
| ||||||
4 | (9) tandem axles on a 3-axle truck registered as a | ||||||
5 | Special Hauling
Vehicle, manufactured prior to or in the | ||||||
6 | model year of 2014 and
first
registered in Illinois prior | ||||||
7 | to January 1, 2015, with a distance
greater than
72 inches | ||||||
8 | but not more than 96 inches between any series of 2 axles, | ||||||
9 | is
allowed a combined weight on the series not to exceed | ||||||
10 | 36,000 pounds and neither
axle of the series may exceed | ||||||
11 | 18,000 pounds. Any vehicle of this type
manufactured
after | ||||||
12 | the model year of 2014 or first registered in Illinois | ||||||
13 | after
December 31,
2014 may not exceed a combined weight of | ||||||
14 | 34,000 32,000 pounds through the
series of
2 axles and | ||||||
15 | neither axle of the series may exceed 20,000 18,000 pounds;
| ||||||
16 | (10) a 4-axle truck mixer
registered as a Special | ||||||
17 | Hauling Vehicle, used
exclusively for the mixing and | ||||||
18 | transportation of concrete in the plastic state and | ||||||
19 | manufactured
prior to or in the model year of 2014 and | ||||||
20 | first registered in
Illinois prior to
January 1, 2015, is | ||||||
21 | allowed the following maximum weights: 20,000 pounds on any | ||||||
22 | single axle; 36,000 pounds on any series of 2 axles greater | ||||||
23 | than 72 inches but not more than 96 inches; and 34,000 | ||||||
24 | pounds on any series of 2 axles greater than 40 inches but | ||||||
25 | not more than 72 inches;
| ||||||
26 | (11) 4-axle vehicles or a 5 or more axle combination of |
| ||||||||
| ||||||||
1 | vehicles: The
weight
transmitted upon the road surface | |||||||
2 | through any series of 3 axles whose centers
are
more than | |||||||
3 | 96 inches apart, measured between extreme axles in the | |||||||
4 | series, may
not exceed those allowed in the table contained | |||||||
5 | in subsection (f) of this
Section. No axle or tandem axle | |||||||
6 | of the series may exceed the maximum weight
permitted under | |||||||
7 | this Section for a single or tandem axle.
| |||||||
8 | No vehicle or combination of vehicles equipped with other | |||||||
9 | than pneumatic
tires may be operated, unladen or with load, | |||||||
10 | upon the highways of this State
when the gross weight on the | |||||||
11 | road surface through any wheel exceeds 800
pounds per inch | |||||||
12 | width of tire tread or when the gross weight on the road
| |||||||
13 | surface through any axle exceeds 16,000 pounds.
| |||||||
14 | (b) On non-designated highways, the gross weight of | |||||||
15 | vehicles and
combination of vehicles including
the weight of | |||||||
16 | the vehicle or combination and its maximum load shall be
| |||||||
17 | subject to the foregoing limitations and further shall not | |||||||
18 | exceed the
following gross weights dependent upon the number of | |||||||
19 | axles and distance
between extreme axles of the vehicle or | |||||||
20 | combination measured longitudinally
to the nearest foot.
| |||||||
21 | VEHICLES HAVING 2 AXLES ................ 40,000 36,000 pounds
| |||||||
22 | VEHICLES OR COMBINATIONS
| |||||||
23 | HAVING 3 AXLES
| |||||||
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||
16 | VEHICLES OPERATING ON CRAWLER TYPE TRACKS ..... 40,000 pounds
| |||||||||||||||||||||||||||||||||||||||||||||||||
17 | TRUCKS EQUIPPED WITH SELFCOMPACTORS
| |||||||||||||||||||||||||||||||||||||||||||||||||
18 | OR ROLL-OFF HOISTS AND ROLL-OFF CONTAINERS FOR GARBAGE,
| |||||||||||||||||||||||||||||||||||||||||||||||||
19 | REFUSE, OR RECYCLING HAULS ONLY AND TRUCKS USED FOR
| |||||||||||||||||||||||||||||||||||||||||||||||||
20 | THE COLLECTION OF RENDERING MATERIALS
| |||||||||||||||||||||||||||||||||||||||||||||||||
21 | On Highway Not Part of National System
| |||||||||||||||||||||||||||||||||||||||||||||||||
22 | of Interstate and Defense Highways
| |||||||||||||||||||||||||||||||||||||||||||||||||
23 | with 2 axles 36,000 pounds
|
| |||||||
| |||||||
1 | with 3 axles 54,000 pounds
| ||||||
2 | TWO AXLE TRUCKS EQUIPPED WITH
| ||||||
3 | A FRONT LOADING COMPACTOR USED EXCLUSIVELY
| ||||||
4 | FOR THE COLLECTION OF GARBAGE, REFUSE, OR RECYCLING
| ||||||
5 | with 2 axles 40,000 pounds
| ||||||
6 | A 4-axle truck mixer registered as a Special Hauling | ||||||
7 | Vehicle, used exclusively for mixing and transportation of | ||||||
8 | concrete in the plastic state, manufactured before or in the | ||||||
9 | model year of 2014, and first registered in Illinois before | ||||||
10 | January 1, 2015, is allowed a maximum gross weight listed in | ||||||
11 | the table of subsection (f) of this Section for 4 axles. This | ||||||
12 | vehicle, while loaded with concrete in the plastic state, is | ||||||
13 | not subject to the series of 3 axles requirement provided for | ||||||
14 | in subdivision (a)(11) of this Section, but no axle or tandem | ||||||
15 | axle of the series may exceed the maximum weight permitted | ||||||
16 | under subdivision (a)(10) of this Section.
| ||||||
17 | (b-1) As used in this Section, a "recycling haul" or | ||||||
18 | "recycling operation" means the hauling of segregated, | ||||||
19 | non-hazardous, non-special, homogeneous non-putrescible | ||||||
20 | materials, such as paper, glass, cans, or plastic, for | ||||||
21 | subsequent use in the secondary materials market.
| ||||||
22 | (c) Cities having a population of more than 50,000 may | ||||||
23 | permit by
ordinance axle loads on 2 axle motor vehicles 33 1/2% | ||||||
24 | above those
provided for herein, but the increase shall not |
| |||||||
| |||||||
1 | become effective until the
city has officially notified the | ||||||
2 | Department of the passage of the
ordinance and shall not apply | ||||||
3 | to those vehicles when outside of the limits
of the city, nor | ||||||
4 | shall the gross weight of any 2 axle motor vehicle
operating | ||||||
5 | over any street of the city exceed 40,000 pounds.
| ||||||
6 | (d) Weight limitations shall not apply to vehicles | ||||||
7 | (including loads)
operated by a public utility when | ||||||
8 | transporting equipment required for
emergency repair of public | ||||||
9 | utility facilities or properties or water wells.
| ||||||
10 | A combination of vehicles, including a tow truck and a | ||||||
11 | disabled vehicle
or disabled combination of vehicles, that | ||||||
12 | exceeds the weight restriction
imposed by this Code, may be | ||||||
13 | operated on a public highway in this State
provided that | ||||||
14 | neither the disabled vehicle nor any vehicle being towed nor
| ||||||
15 | the tow truck itself shall exceed the weight limitations | ||||||
16 | permitted
under this Chapter. During the towing operation, | ||||||
17 | neither the tow truck nor
the vehicle combination shall exceed
| ||||||
18 | 24,000 pounds on a single
rear axle and
44,000 pounds on a | ||||||
19 | tandem rear axle, provided the towing vehicle:
| ||||||
20 | (1) is specifically designed as a tow truck having a | ||||||
21 | gross vehicle
weight
rating of at least 18,000 pounds and | ||||||
22 | is equipped with air brakes, provided that
air
brakes are | ||||||
23 | required only if the towing vehicle is towing a vehicle,
| ||||||
24 | semitrailer, or tractor-trailer combination that is | ||||||
25 | equipped with air brakes;
| ||||||
26 | (2) is equipped with flashing, rotating, or |
| |||||||
| |||||||
1 | oscillating amber lights,
visible for at least 500 feet in | ||||||
2 | all directions;
| ||||||
3 | (3) is capable of utilizing the lighting and braking | ||||||
4 | systems of the
disabled vehicle or combination of vehicles; | ||||||
5 | and
| ||||||
6 | (4) does not engage in a tow exceeding 20 miles from | ||||||
7 | the initial point of
wreck or disablement. Any additional | ||||||
8 | movement of the vehicles may occur only
upon issuance of | ||||||
9 | authorization for that movement under the provisions of
| ||||||
10 | Sections 15-301 through 15-319 of this Code. The towing | ||||||
11 | vehicle, however,
may tow any disabled vehicle from the
| ||||||
12 | initial point of wreck or disablement to a point where | ||||||
13 | repairs are actually to
occur. This movement shall be valid | ||||||
14 | only on State routes.
The tower must abide by posted bridge | ||||||
15 | weight
limits.
| ||||||
16 | Gross weight limits shall not apply to the combination of | ||||||
17 | the tow truck
and vehicles being towed. The tow truck license | ||||||
18 | plate must cover the
operating empty weight of the tow truck | ||||||
19 | only. The weight
of each vehicle being towed shall be covered | ||||||
20 | by a valid license plate issued to
the owner or operator of the | ||||||
21 | vehicle being towed and displayed on that vehicle.
If no valid | ||||||
22 | plate issued to the owner or operator of that vehicle is | ||||||
23 | displayed
on that vehicle, or the plate displayed on that | ||||||
24 | vehicle does not cover the
weight of the vehicle, the weight of | ||||||
25 | the vehicle shall be covered by
the third tow truck plate | ||||||
26 | issued to the owner or operator of the tow truck and
|
| |||||||
| |||||||
1 | temporarily affixed to the vehicle being towed. If a roll-back | ||||||
2 | carrier is registered and being used as a tow truck, however, | ||||||
3 | the license plate or plates for the tow truck must cover the | ||||||
4 | gross vehicle weight, including any load carried on the bed of | ||||||
5 | the roll-back carrier.
| ||||||
6 | The Department may by rule or regulation prescribe | ||||||
7 | additional requirements.
However, nothing in this Code shall | ||||||
8 | prohibit a tow truck under
instructions of a police officer | ||||||
9 | from legally clearing a disabled vehicle,
that may be in | ||||||
10 | violation of weight limitations of this Chapter, from the
| ||||||
11 | roadway to the berm or shoulder of the highway.
If in the | ||||||
12 | opinion of the police officer that location is unsafe, the | ||||||
13 | officer
is authorized to have the disabled vehicle towed to the | ||||||
14 | nearest place of
safety.
| ||||||
15 | For the purpose of this subsection, gross vehicle weight | ||||||
16 | rating, or
GVWR, shall mean the value specified by the | ||||||
17 | manufacturer as the loaded
weight of the tow truck.
| ||||||
18 | (e) No vehicle or combination of vehicles equipped with | ||||||
19 | pneumatic tires
shall be operated, unladen or with load, upon | ||||||
20 | the highways of this State in
violation of the provisions of | ||||||
21 | any permit issued under the provisions of
Sections 15-301 | ||||||
22 | through 15-319 of this Chapter.
| ||||||
23 | (f) On designated Class I, II, or III highways and the | ||||||
24 | National System of
Interstate and Defense Highways, no vehicle | ||||||
25 | or combination of vehicles with
pneumatic tires may be | ||||||
26 | operated, unladen or with load,
when the total weight on the |
| ||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||
1 | road surface
exceeds the following: 20,000 pounds on a single | |||||||||||||||||||||||||||||||||
2 | axle; 34,000 pounds on a
tandem axle with no axle within the | |||||||||||||||||||||||||||||||||
3 | tandem exceeding 20,000 pounds; 80,000
pounds gross weight for | |||||||||||||||||||||||||||||||||
4 | vehicle combinations of 5 or more axles;
or a total weight on a | |||||||||||||||||||||||||||||||||
5 | group of 2 or more consecutive axles in excess of that
weight | |||||||||||||||||||||||||||||||||
6 | produced by the application of the following formula: W = 500 | |||||||||||||||||||||||||||||||||
7 | times the
sum of (LN divided by N-1) + 12N + 36, where "W" | |||||||||||||||||||||||||||||||||
8 | equals overall total weight on
any group of 2 or more | |||||||||||||||||||||||||||||||||
9 | consecutive axles to the nearest 500 pounds, "L" equals
the
| |||||||||||||||||||||||||||||||||
10 | distance measured to the nearest foot between extremes of any | |||||||||||||||||||||||||||||||||
11 | group of 2 or
more consecutive axles, and "N" equals the number | |||||||||||||||||||||||||||||||||
12 | of axles in the group under
consideration.
| |||||||||||||||||||||||||||||||||
13 | The above formula when expressed in tabular form results in | |||||||||||||||||||||||||||||||||
14 | allowable loads
as follows:
| |||||||||||||||||||||||||||||||||
15 | Distance measured
| |||||||||||||||||||||||||||||||||
16 | to the nearest
| |||||||||||||||||||||||||||||||||
17 | foot between the
| |||||||||||||||||||||||||||||||||
18 | extremes of any Maximum weight in pounds
| |||||||||||||||||||||||||||||||||
19 | group of 2 or of any group of
| |||||||||||||||||||||||||||||||||
20 | more consecutive 2 or more consecutive axles
| |||||||||||||||||||||||||||||||||
21 | axles
| |||||||||||||||||||||||||||||||||
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
26 | *If the distance between 2 axles is 96 inches or less, the 2 |
| |||||||
| |||||||
1 | axles are
tandem axles and the maximum total weight may not | ||||||
2 | exceed 34,000 pounds,
notwithstanding the higher limit | ||||||
3 | resulting from the application of the formula.
| ||||||
4 | Vehicles not in a combination having more than 4 axles may | ||||||
5 | not exceed the
weight in the table in this subsection (f) for 4 | ||||||
6 | axles measured between the
extreme axles of the
vehicle.
| ||||||
7 | Vehicles in a combination having more than 6 axles may not | ||||||
8 | exceed the weight
in the table in this subsection (f) for 6 | ||||||
9 | axles measured between the extreme
axles of the
combination.
| ||||||
10 | Local authorities, with respect
to streets and highways | ||||||
11 | under their jurisdiction, without additional
fees, may also by | ||||||
12 | ordinance or resolution allow the weight limitations of this
| ||||||
13 | subsection, provided the maximum gross weight on any one axle | ||||||
14 | shall not exceed
20,000 pounds and the maximum total weight on | ||||||
15 | any tandem axle
shall not exceed
34,000 pounds, on designated | ||||||
16 | highways when appropriate regulatory signs giving
notice are | ||||||
17 | erected upon the street or highway or portion of any street or
| ||||||
18 | highway affected by the ordinance or resolution.
| ||||||
19 | The following are exceptions to the above formula:
| ||||||
20 | (1) Two consecutive sets of tandem axles may carry a | ||||||
21 | total weight of
34,000
pounds each if the overall distance | ||||||
22 | between the first and last axles of the
consecutive sets of | ||||||
23 | tandem axles is 36 feet or more.
| ||||||
24 | (2) Vehicles for which a different limit is established | ||||||
25 | and posted in
accordance with Section 15-316 of this Code.
| ||||||
26 | (3) Vehicles for which the Department of |
| |||||||
| |||||||
1 | Transportation and local
authorities issue overweight
| ||||||
2 | permits under authority of Section 15-301 of this Code. | ||||||
3 | These vehicles are
not subject
to the bridge formula.
| ||||||
4 | (4) Tow trucks subject to the conditions provided in | ||||||
5 | subsection (d)
may not exceed 24,000 pounds on a single | ||||||
6 | rear axle or 44,000 pounds on a tandem
rear axle.
| ||||||
7 | (5) A tandem axle on a 3-axle truck registered as a | ||||||
8 | Special Hauling
Vehicle, manufactured prior to or in the | ||||||
9 | model year of 2014, and
registered in Illinois prior to | ||||||
10 | January 1, 2015, with a distance
between 2
axles
in a | ||||||
11 | series greater than 72 inches but not more than 96 inches | ||||||
12 | may not exceed
a total weight of 36,000 pounds and neither | ||||||
13 | axle of the series may exceed
18,000 pounds.
| ||||||
14 | (6) A truck not in combination, equipped with a self | ||||||
15 | compactor or an
industrial roll-off hoist and roll-off | ||||||
16 | container, used exclusively for garbage,
refuse, or | ||||||
17 | recycling operations, may, when laden, transmit upon the | ||||||
18 | road surface,
except when on part of the National System of | ||||||
19 | Interstate and Defense
Highways, the following maximum | ||||||
20 | weights: 22,000 pounds on a
single axle; 40,000 pounds on a | ||||||
21 | tandem axle; 36,000 pounds gross weight on a
2-axle | ||||||
22 | vehicle; 54,000 pounds gross weight on a 3-axle vehicle.
| ||||||
23 | This vehicle is not subject to the bridge formula.
| ||||||
24 | (7) Combinations of vehicles, registered as Special | ||||||
25 | Hauling Vehicles that
include a semitrailer manufactured | ||||||
26 | prior to or in the model year of 2014, and
registered in |
| |||||||
| |||||||
1 | Illinois prior to January 1, 2015, having 5 axles
with a
| ||||||
2 | distance of 42 feet or less between extreme axles, may not | ||||||
3 | exceed the
following maximum weights: 18,000 pounds on a | ||||||
4 | single axle; 32,000 pounds on a
tandem axle; and 72,000 | ||||||
5 | pounds gross weight. This combination of vehicles is
not | ||||||
6 | subject
to the bridge formula. For all those combinations | ||||||
7 | of vehicles that include a
semitrailer manufactured after | ||||||
8 | the effective date of this amendatory Act of
the 92nd | ||||||
9 | General Assembly, the overall distance between the first | ||||||
10 | and last
axles of the 2 sets of
tandems must be 18 feet 6 | ||||||
11 | inches or
more. Any combination of vehicles that has had | ||||||
12 | its cargo
container replaced in its entirety after December | ||||||
13 | 31, 2014 may not
exceed
the weights allowed by the bridge | ||||||
14 | formula.
| ||||||
15 | (8) A 4-axle truck mixer registered as a Special | ||||||
16 | Hauling Vehicle, used exclusively for the mixing and | ||||||
17 | transportation of concrete in the plastic state, | ||||||
18 | manufactured before or in the model year of 2014, first | ||||||
19 | registered in Illinois before January 1, 2015, and not | ||||||
20 | operated on a highway that is part of the National System | ||||||
21 | of Interstate Highways, is allowed the following maximum | ||||||
22 | weights: 20,000 pounds on any single axle; 36,000 pounds on | ||||||
23 | a series of axles greater than 72 inches but not more than | ||||||
24 | 96 inches; and 34,000 pounds on any series of 2 axles | ||||||
25 | greater than 40 inches but not more than 72 inches. The | ||||||
26 | gross weight of this vehicle may not exceed the weights |
| |||||||
| |||||||
1 | allowed by the bridge formula for 4 axles. The bridge | ||||||
2 | formula does not apply to any series of 3 axles while the | ||||||
3 | vehicle is transporting concrete in the plastic state, but | ||||||
4 | no axle or tandem axle of the series may exceed the maximum | ||||||
5 | weight permitted under this subsection (f).
| ||||||
6 | No vehicle or combination of vehicles equipped with other | ||||||
7 | than pneumatic
tires may be operated, unladen or with load, | ||||||
8 | upon the highways of this State
when the gross weight on the | ||||||
9 | road surface through any wheel exceeds 800
pounds per inch | ||||||
10 | width of tire tread or when the gross weight on the road
| ||||||
11 | surface through any axle exceeds 16,000 pounds.
| ||||||
12 | (f-1) A vehicle and load
not exceeding 80,000 73,280 pounds | ||||||
13 | is allowed access
as follows:
| ||||||
14 | (1) From any State designated highway onto any county, | ||||||
15 | township, or
municipal highway for a distance of 5 highway | ||||||
16 | miles for the purpose of
loading and unloading, provided:
| ||||||
17 | (A) The vehicle and load does not exceed 8 feet 6 | ||||||
18 | inches in
width and 65 feet overall length.
| ||||||
19 | (B) There is no sign prohibiting that access.
| ||||||
20 | (C) The route is not being used as a thoroughfare | ||||||
21 | between State
designated highways.
| ||||||
22 | (2) From any State designated highway onto any county | ||||||
23 | or township
highway for a distance of 5 highway miles, or | ||||||
24 | any municipal highway for a
distance of one highway mile | ||||||
25 | for the purpose of food, fuel, repairs, and rest,
provided:
| ||||||
26 | (A) The vehicle and load does not exceed 8 feet 6 |
| |||||||
| |||||||
1 | inches in
width and 65 feet overall length.
| ||||||
2 | (B) There is no sign prohibiting that access.
| ||||||
3 | (C) The route is not being used as a thoroughfare | ||||||
4 | between State
designated highways.
| ||||||
5 | (f-2) A vehicle and load greater than 80,000 73,280 pounds | ||||||
6 | in weight but not
exceeding 80,000 pounds is allowed access as | ||||||
7 | follows:
| ||||||
8 | (1) From a Class I highway onto any street or highway | ||||||
9 | for a distance of
one highway mile for the purpose of | ||||||
10 | loading, unloading, food, fuel, repairs,
and rest, | ||||||
11 | provided there is no sign prohibiting that access.
| ||||||
12 | (2) From a Class I, II, or III highway onto any State | ||||||
13 | highway or any
local designated highway for a distance of 5 | ||||||
14 | highway miles for the purpose of
loading, unloading, food, | ||||||
15 | fuel, repairs, and rest.
| ||||||
16 | Section 5-35 of the Illinois Administrative Procedure Act | ||||||
17 | relating
to procedures for rulemaking shall not apply to the | ||||||
18 | designation of highways
under this subsection.
| ||||||
19 | (g) No person shall operate a vehicle or combination of | ||||||
20 | vehicles over
a bridge or other elevated structure constituting | ||||||
21 | part of a highway with a
gross weight that is greater than the | ||||||
22 | maximum weight permitted by the
Department, when the structure | ||||||
23 | is sign posted as provided in this Section.
| ||||||
24 | (h) The Department upon request from any local authority | ||||||
25 | shall, or upon
its own initiative may, conduct an investigation | ||||||
26 | of any bridge or other
elevated structure constituting a part |
| |||||||
| |||||||
1 | of a highway, and if it finds that
the structure cannot with | ||||||
2 | safety to itself withstand the weight of vehicles
otherwise | ||||||
3 | permissible under this Code the Department shall determine and
| ||||||
4 | declare the maximum weight of vehicles that the structures can | ||||||
5 | withstand,
and shall cause or permit suitable signs stating | ||||||
6 | maximum weight to be
erected and maintained before each end of | ||||||
7 | the structure. No person shall
operate a vehicle or combination | ||||||
8 | of vehicles over any structure with a
gross weight that is | ||||||
9 | greater than the posted maximum weight.
| ||||||
10 | (i) Upon the trial of any person charged with a violation | ||||||
11 | of subsections
(g) or (h) of this Section, proof of the | ||||||
12 | determination of the maximum
allowable weight by the Department | ||||||
13 | and the existence of the signs,
constitutes conclusive evidence | ||||||
14 | of the maximum weight that can be
maintained with safety to the | ||||||
15 | bridge or structure.
| ||||||
16 | (Source: P.A. 94-464, eff. 1-1-06; 94-926, eff. 1-1-07; 95-51, | ||||||
17 | eff. 1-1-08.)
| ||||||
18 | (625 ILCS 5/15-112) (from Ch. 95 1/2, par. 15-112)
| ||||||
19 | Sec. 15-112. Officers to weigh vehicles and require removal | ||||||
20 | of excess loads.
| ||||||
21 | (a) Any police officer having reason to believe that the | ||||||
22 | weight of a
vehicle and load is unlawful shall require the | ||||||
23 | driver to stop and submit
to a weighing of the same either by | ||||||
24 | means of a portable or stationary
scales that have been tested | ||||||
25 | and approved at a frequency prescribed by the
Illinois |
| |||||||
| |||||||
1 | Department of Agriculture, or for those scales operated by the | ||||||
2 | State,
when such tests are requested
by
the
Department of State | ||||||
3 | Police, whichever is more frequent.
If such scales are not | ||||||
4 | available at the
place where such vehicle
is stopped, the | ||||||
5 | police officer shall require that such vehicle be driven
to the | ||||||
6 | nearest available scale that has been tested and approved | ||||||
7 | pursuant to
this Section
by the
Illinois Department of | ||||||
8 | Agriculture. Notwithstanding any provisions of the
Weights and | ||||||
9 | Measures Act or the United States Department of Commerce NIST
| ||||||
10 | handbook 44, multi or single draft weighing is an acceptable | ||||||
11 | method of weighing
by law enforcement for determining a | ||||||
12 | violation of Chapter 3 or 15 of this Code.
Law enforcement is | ||||||
13 | exempt from the requirements of commercial weighing
| ||||||
14 | established in NIST handbook 44.
| ||||||
15 | Within 18 months after the effective date of this
| ||||||
16 | amendatory Act of the 91st General Assembly, all municipal and | ||||||
17 | county
officers,
technicians, and employees who set up and | ||||||
18 | operate portable scales for wheel
load or axle load or both and | ||||||
19 | issue citations based
on the use
of portable scales for wheel | ||||||
20 | load or axle load or both
and who have not successfully | ||||||
21 | completed initial classroom and field training
regarding the | ||||||
22 | set up and operation of portable scales, shall attend and
| ||||||
23 | successfully complete
initial classroom and field training | ||||||
24 | administered by the Illinois Law
Enforcement
Training | ||||||
25 | Standards Board.
| ||||||
26 | (b) Whenever an officer, upon weighing a vehicle and the |
| |||||||
| |||||||
1 | load,
determines that the weight is unlawful, such officer | ||||||
2 | shall require the
driver to stop the vehicle in a suitable | ||||||
3 | place and remain standing until
such portion of the load is | ||||||
4 | removed as may be necessary to reduce the
weight of the vehicle | ||||||
5 | to the limit permitted under this Chapter, or to
the limit | ||||||
6 | permitted under the terms of a permit issued pursuant to
| ||||||
7 | Sections 15-301 through 15-318 and shall forthwith
arrest the | ||||||
8 | driver or owner. All material so unloaded shall be cared for
by | ||||||
9 | the owner or operator of the vehicle at the risk of such owner | ||||||
10 | or operator;
however, whenever a 3 or 4 axle vehicle with a | ||||||
11 | tandem axle
dimension greater than 72 inches, but less than 96 | ||||||
12 | inches and registered as a
Special Hauling Vehicle is | ||||||
13 | transporting asphalt or concrete in the
plastic state that | ||||||
14 | exceeds axle weight or gross weight limits by less than
4,000 | ||||||
15 | pounds, the owner or operator of the vehicle shall accept the
| ||||||
16 | arrest ticket or tickets for the alleged violations under this | ||||||
17 | Section and
proceed without shifting or reducing the load being | ||||||
18 | transported or may shift or
reduce the load under the | ||||||
19 | provisions of subsection (d) or (e) of this Section,
when | ||||||
20 | applicable. Any fine imposed following an overweight violation | ||||||
21 | by a
vehicle registered as a Special Hauling Vehicle | ||||||
22 | transporting asphalt or
concrete in the plastic state shall be | ||||||
23 | paid as provided in subsection
4
of paragraph (a) of Section | ||||||
24 | 16-105 of this Code.
| ||||||
25 | (c) The Department of Transportation may, at the request of | ||||||
26 | the
Department of State Police, erect appropriate regulatory |
| |||||||
| |||||||
1 | signs on any
State highway directing second division vehicles | ||||||
2 | to a scale. The
Department of Transportation may also, at the | ||||||
3 | direction of any State Police
officer, erect portable | ||||||
4 | regulating signs on any highway directing second
division | ||||||
5 | vehicles to a portable scale. Every such
vehicle, pursuant to | ||||||
6 | such sign, shall stop and be weighed.
| ||||||
7 | (d) Whenever any axle load of a vehicle exceeds the axle or | ||||||
8 | tandem axle
weight limits permitted by paragraph (a) or (f) of | ||||||
9 | Section 15-111 by 2000
pounds or less, the owner or operator of | ||||||
10 | the vehicle must shift or
remove the excess so as to comply | ||||||
11 | with paragraph (a) or (f) of Section
15-111. No overweight | ||||||
12 | arrest ticket shall be issued to the owner or operator
of the | ||||||
13 | vehicle by any officer if the excess weight is shifted or
| ||||||
14 | removed as
required by this paragraph.
| ||||||
15 | (e) Whenever the gross weight of a vehicle with a | ||||||
16 | registered gross
weight of 80,000 73,280 pounds or less exceeds | ||||||
17 | the weight limits of paragraph
(b) or (f) of Section 15-111 of | ||||||
18 | this Chapter by 2000 pounds or less,
the owner or operator of | ||||||
19 | the vehicle must remove the excess. Whenever
the gross weight | ||||||
20 | of a vehicle with a registered gross weight of 80,000 73,281 | ||||||
21 | pounds
or more exceeds the weight limits of paragraph (b) or | ||||||
22 | (f) of Section 15-111
by 1,000 pounds or less or 2,000 pounds | ||||||
23 | or less if weighed on wheel load
weighers, the owner or | ||||||
24 | operator of the vehicle
must remove the excess. In either case | ||||||
25 | no arrest ticket for any
overweight violation of this Code | ||||||
26 | shall be issued to the owner or operator
of the vehicle by any |
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| |||||||
1 | officer if the excess weight is removed as required
by this | ||||||
2 | paragraph.
A person who has been granted a special permit under | ||||||
3 | Section 15-301 of this
Code shall not be granted a tolerance on | ||||||
4 | wheel load weighers.
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5 | (f) Whenever an axle load of a vehicle exceeds axle weight | ||||||
6 | limits
allowed by the provisions of a permit an arrest ticket | ||||||
7 | shall be issued,
but the owner or operator of the vehicle may | ||||||
8 | shift the load so as to
comply with the provisions of the | ||||||
9 | permit. Where such shifting of a load
to comply with the permit | ||||||
10 | is accomplished, the owner or operator of the
vehicle may then | ||||||
11 | proceed.
| ||||||
12 | (g) Any driver of a vehicle who refuses to stop and submit | ||||||
13 | his
vehicle and load to weighing after being directed to do so | ||||||
14 | by an officer
or removes or causes the removal of the load or | ||||||
15 | part of it prior to
weighing is guilty of a business offense | ||||||
16 | and shall be fined not less
than $500 nor more than $2,000.
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17 | (Source: P.A. 91-129, eff. 7-16-99; 92-417, eff. 1-1-02.)
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18 | Section 99. Effective date. This Act takes effect upon | ||||||
19 | becoming law.
|