Illinois 97th Regular Session Status: Enacted

SB 1900 — INC TX-BROWNFIELD

Last action — Public Act . . . . . . . . . 97-0797

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced February 10, 2011. Enacted.

Prognosis

Likely to advance 70% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    0 primary, 1 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 4 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

Amends the Illinois Income Tax Act. Provides that qualified taxpayers that undertake one or more eligible projects related to the remodeling, rehabilitation, modernization, or remediation of certain contaminated property may apply with the Department of Commerce and Economic Opportunity to obtain a tax credit against their income tax liability. Effective immediately.

Bill Text

What changed in the latest version

52 added · 68 removed

Plain-language change summary

The recent changes to Bill SB 1900 involve adjustments to the deadlines for township or multi-township assessors in Illinois to return their assessment books. Counties with populations of over 600,000 will now have extended deadlines ranging from July 15 to November 15, giving assessors more time to complete their work. This change is significant because it aims to improve the accuracy and efficiency of property assessments, which can ultimately affect property taxes and local funding.

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SB1900 Engrossed LRB097 09954 HLH 50121 b AN ACT concerning revenue.
SB1900 Enrolled LRB097 09954 HLH 50121 b AN ACT concerning revenue.
The Illinois Income Tax Act is amended by adding Section 221 as follows:
The Property Tax Code is amended by changing Section 9-230 as follows:
(35 ILCS 5/221 new) Sec.
(35 ILCS 200/9-230) Sec.
221.
9-230.
Brownfield remediation tax credit.
Return of township or multi-township assessment books.
(a) For taxable years beginning on or after January 1, 2012, qualified taxpayers that undertake one or more eligible projects during the taxable year may apply with the Department to obtain a tax credit against the tax imposed under subsections (a) and (b) of Section 201 of this Act.
(a) The township or multi-township assessors in counties with less than 600,000 inhabitants, based on the 2000 federal decennial census, shall, on or before June 15 of the assessment year, return the assessment books or workbooks to the supervisor of assessments.
The credit may not exceed 100% of the eligible project costs incurred by the taxpayer during the taxable year.
The township or multi-township assessors in counties with 600,000 or more but no more than 700,000 inhabitants, based on the 2000 federal decennial census, shall, on or before July 15 October 15 of the assessment year, return the assessment books or workbooks to the supervisor of assessments.
The taxpayer shall be eligible to claim 75% of the amount of the credit awarded beginning in the taxable year in which the application is approved.
The township or multi-township assessors in counties with less than 3,000,000 inhabitants, but more than 700,000 inhabitants, based on the 2000 federal decennial census, shall, on or before November 15 of the assessment year, return the assessment books or workbooks to the supervisor of assessments.
The taxpayer may claim the remaining 25% of the credits awarded upon receipt of a "No Further Remediation" determination from the Illinois Environmental Protection Agency.
If a township or multi-township SB1900 Enrolled - 2 - LRB097 09954 HLH 50121 b assessor in a county with less than 3,000,000 inhabitants, but more than 600,000 inhabitants, based on the 2000 federal decennial census, does not return the assessment books or work books within the required time, the supervisor of assessments may take possession of the books and complete the assessments pursuant to law.
The Department shall distribute the tax credits equitably throughout all geographic regions of the State.
Each of the books shall be verified by affidavit by the assessor substantially as follows:
The taxpayer may sell, transfer, or assign credits awarded under this Section.
State of Illinois) )ss.
SB1900 Engrossed - 2 - LRB097 09954 HLH 50121 b (b) The tax credit may not reduce the taxpayer's liability to less than zero.
County of .......) I do solemnly swear that the book or books ....
If the amount of the tax credit exceeds the tax liability for the year, the excess may be carried forward and applied to the tax liability of the 5 taxable years following the excess credit year.
in number, to which this affidavit is attached, contains a complete list of all of the property in the township or multi-township or assessment district herein described subject to taxation for the year ....
The credit must be applied to the earliest year for which there is a tax liability.
so far as I have been able to ascertain, and that the assessed value set down in the proper column opposite the descriptions of property is a just and equal assessment of the property according to law.
If there are credits from more than one tax year that are available to offset a liability, then the earlier credit must be applied first.
Dated ...............
(c) For the purposes of this Section:
(b) If the supervisor of assessments determines that the township or multi-township assessor has not completed the assessments as required by law before returning the assessment books under this Section, the county board may submit a bill to the township board of trustees for the reasonable costs incurred by the supervisor of assessments in completing the SB1900 Enrolled - 3 - LRB097 09954 HLH 50121 b assessments.
"Department" means the Department of Commerce and Economic Opportunity;
The moneys collected under this subsection may be used by the supervisor of assessments only for the purpose of recouping costs incurred in completing the assessments.
"Eligible project" means the remodeling, rehabilitation, modernization, or remediation of abandoned or underutilized property located in the State that is contaminated with hazardous substances, petroleum products, or lead-based paint, or a combination of those factors, at the time the property is purchased by the taxpayer.
(Source:
The project site must be enrolled in the Illinois Environmental Protection Agency's Site Remediation Program, and the project must be approved by the municipality and the county in which the site is located.
P.A.
The taxpayer must demonstrate that the project will create at least 10 new jobs, retain 25 jobs, or a combination thereof.
96-486, eff.
"Eligible project costs" include, but are not limited SB1900 Engrossed - 3 - LRB097 09954 HLH 50121 b to, costs associated with site assessment and investigation;
8-14-09.)
soil, groundwater, and surface water remediation;
asbestos and lead-based paint surveys and abatement;
documentation and reporting necessary to meet environmental regulations and obtain closure documentation from the State.
"Qualified taxpayer" means a taxpayer that meets all of the following criteria:
(1) the taxpayer is the owner of the site on which the eligible project will occur;
(2) the taxpayer must be current on all taxes imposed by the State at the time of the application and must have no criminal record;
and (3) the taxpayer must not be the party responsible for the contamination.
(d) This Section is exempt from the provisions of Section 250.
Section 99.
Effective date.
This Act takes effect upon becoming law.
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Action History

  1. Public Act . . . . . . . . . 97-0797

  2. Effective Date January 1, 2013

  3. Governor Approved

  4. Sent to the Governor

  5. Passed Both Houses

  6. House Floor Amendment No. 2 Senate Concurs 052-001-000

  7. House Committee Amendment No. 1 Senate Concurs 052-001-000

  8. House Floor Amendment No. 2 Motion To Concur Recommended Do Adopt Executive; 015-000-000

  9. House Committee Amendment No. 1 Motion To Concur Recommended Do Adopt Executive; 015-000-000

  10. House Floor Amendment No. 2 Motion to Concur Assignments Referred to Executive

  11. House Committee Amendment No. 1 Motion to Concur Assignments Referred to Executive

  12. House Floor Amendment No. 2 Motion to Concur Referred to Assignments

  13. House Floor Amendment No. 2 Motion to Concur Filed with Secretary Sen. Terry Link

  14. House Committee Amendment No. 1 Motion to Concur Referred to Assignments

  15. House Committee Amendment No. 1 Motion to Concur Filed with Secretary Sen. Terry Link

  16. Chief Sponsor Changed to Sen. Terry Link

  17. Placed on Calendar Order of Concurrence House Amendment(s) 1, 2 - May 25, 2012

  18. Secretary's Desk - Concurrence House Amendment(s) 1, 2

  19. Third Reading - Short Debate - Passed 115-000-001

  20. House Floor Amendment No. 2 State Debt Impact Note Requested as Amended by Rep. Jack D. Franks

  21. House Floor Amendment No. 2 Judicial Note Requested as Amended by Rep. Jack D. Franks

  22. House Floor Amendment No. 2 Home Rule Note Requested as Amended by Rep. Jack D. Franks

  23. House Floor Amendment No. 2 State Mandates Fiscal Note Requested as Amended by Rep. Jack D. Franks

  24. House Floor Amendment No. 2 Fiscal Note Requested as Amended by Rep. Jack D. Franks

  25. Placed on Calendar Order of 3rd Reading - Short Debate

  26. House Floor Amendment No. 2 Adopted by Voice Vote

  27. Second Reading - Short Debate

  28. House Floor Amendment No. 2 Recommends Be Adopted Revenue & Finance Committee; 009-000-000

  29. House Floor Amendment No. 2 Rules Refers to Revenue & Finance Committee

  30. House Floor Amendment No. 2 Referred to Rules Committee

  31. House Floor Amendment No. 2 Filed with Clerk by Rep. Ed Sullivan, Jr.

  32. Placed on Calendar 2nd Reading - Short Debate

  33. Approved for Consideration Rules Committee; 003-000-000

  34. Alternate Chief Sponsor Changed to Rep. Ed Sullivan, Jr.

  35. Rule 19(a) / Re-referred to Rules Committee

  36. Final Action Deadline Extended-9(b) December 31, 2011

  37. Held on Calendar Order of Second Reading - Standard Debate

  38. Second Reading - Standard Debate

  39. Placed on Calendar 2nd Reading - Standard Debate

  40. Do Pass as Amended / Standard Debate Revenue & Finance Committee; 005-004-000

  41. House Committee Amendment No. 1 Adopted in Revenue & Finance Committee; by Voice Vote

  42. House Committee Amendment No. 1 Rules Refers to Revenue & Finance Committee

  43. Final Action Deadline Extended-9(b) November 30, 2011

  44. Assigned to Revenue & Finance Committee

  45. Final Action Deadline Extended-9(b) November 10, 2011

  46. Alternate Chief Sponsor Changed to Rep. John E. Bradley

  47. House Committee Amendment No. 1 Rule 19(a) / Re-referred to Rules Committee

  48. Rule 19(a) / Re-referred to Rules Committee

  49. House Committee Amendment No. 1 Rules Refers to Executive Committee

  50. House Committee Amendment No. 1 In line by 3PM. Timely filed in accordance with House Rule 18(e)

  51. House Committee Amendment No. 1 Referred to Rules Committee

  52. House Committee Amendment No. 1 Filed with Clerk by Rep. Barbara Flynn Currie

  53. Final Action Deadline Extended-9(b) May 31, 2011

  54. Final Action Deadline Extended-9(b) May 27, 2011

  55. Committee Deadline Extended-Rule 9(b) May 20, 2011

  56. Assigned to Executive Committee

  57. Referred to Rules Committee

  58. First Reading

  59. Chief House Sponsor Rep. Thomas Holbrook

  60. Placed on Calendar Order of First Reading

  61. Arrived in House

  62. Third Reading - Passed; 057-000-000

  63. Placed on Calendar Order of 3rd Reading April 12, 2011

  64. Second Reading

  65. Placed on Calendar Order of 2nd Reading March 14, 2011

  66. Do Pass Revenue; 009-000-000

  67. Assigned to Revenue

  68. Referred to Assignments

  69. First Reading

  70. Filed with Secretary by Sen. James F. Clayborne, Jr.

Sponsors

  • Terry Link · Cosponsor

Sponsorship breakdown

Export CSV (upgrade) →

0 sponsors · 1 co-sponsors · 182 not signed on

Sponsors (0)

None.

Co-sponsors (1)

  • Terry Link

Not signed on (182)

182 members have not signed on to this bill.

Show all 182 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Concurrence, Amendment 2

Passed 52 Yea · 1 Nay · 6 Other
Party YeaNayPresentNot Voting
Unaffiliated 42103
Democrat 8002
Republican 2001
Total 52106
% of votes cast 88%2%0%10%
How each member voted (59)
Member Party Vote
Frerichs — Yea
Haine — Yea
Muñoz — Yea
Hutchinson — Yea
Link — Yea
Luechtefeld — Yea
Maloney — Yea
Radogno — Yea
Kotowski — Yea
Brady — Yea
LaHood — Yea
Lauzen — Yea
Jacobs — Yea
Johnson, C. — Yea
McGuire — Yea
Johnson, T. — Yea
Sullivan — Yea
McCann — Yea
McCarter — Not Voting
Cullerton — Yea
Meeks — Yea
Millner — Yea
Mulroe — Yea
Jones, J. — Not Voting
Noland — Yea
Schoenberg — Yea
Steans — Yea
Trotter — Yea
Clayborne — Yea
Crotty — Yea
Cultra — Yea
Dillard — Yea
Duffy — Yea
Forby — Yea
Garrett — Yea
Pankau — Yea
Raoul — Yea
Righter — Yea
Sandack — Not Voting
Sandoval — Yea
Silverstein — Yea
Landek — Yea
Althoff — Yea
Martinez — Yea
Bivins — Nay
Bomke — Yea
David Koehler Democrat Yea
Don Harmon Democrat Yea
Emil Jones, III Democrat Yea
Eva-Dina Delgado Democrat Yea
Kimberly A. Lightford Democrat Yea
Lakesia Collins Democrat Yea
Lakesia Collins Democrat Not Voting
Laura M. Murphy Democrat Not Voting
Linda Holmes Democrat Yea
Mattie Hunter Democrat Yea
Dave Syverson Republican Yea
Kevin Schmidt Republican Yea
Sue Rezin Republican Not Voting

Official roll call →

Concurrence

Passed 52 Yea · 1 Nay · 6 Other
Party YeaNayPresentNot Voting
Unaffiliated 42103
Democrat 8002
Republican 2001
Total 52106
% of votes cast 88%2%0%10%
How each member voted (59)
Member Party Vote
Dillard — Yea
Mulroe — Yea
Kotowski — Yea
Landek — Yea
Link — Yea
Luechtefeld — Yea
Maloney — Yea
McCann — Yea
Meeks — Yea
Brady — Yea
Millner — Yea
Jacobs — Yea
Johnson, C. — Yea
McGuire — Yea
Johnson, T. — Yea
Muñoz — Yea
Noland — Yea
Sullivan — Yea
Radogno — Yea
Cullerton — Yea
Schoenberg — Yea
Clayborne — Yea
Crotty — Yea
Cultra — Yea
Duffy — Yea
Forby — Yea
Frerichs — Yea
Haine — Yea
Hutchinson — Yea
Silverstein — Yea
Steans — Yea
Trotter — Yea
Jones, J. — Not Voting
McCarter — Not Voting
Garrett — Yea
Pankau — Yea
Raoul — Yea
Righter — Yea
Sandack — Not Voting
Sandoval — Yea
LaHood — Yea
Lauzen — Yea
Althoff — Yea
Martinez — Yea
Bivins — Nay
Bomke — Yea
David Koehler Democrat Yea
Don Harmon Democrat Yea
Emil Jones, III Democrat Yea
Eva-Dina Delgado Democrat Yea
Kimberly A. Lightford Democrat Yea
Lakesia Collins Democrat Yea
Lakesia Collins Democrat Not Voting
Laura M. Murphy Democrat Not Voting
Linda Holmes Democrat Yea
Mattie Hunter Democrat Yea
Dave Syverson Republican Yea
Kevin Schmidt Republican Yea
Sue Rezin Republican Not Voting

Official roll call →

Third Reading

Passed 115 Yea · 0 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 92003
Democrat 17000
Republican 6000
Total 115003
% of votes cast 97%0%0%3%
How each member voted (118)
Member Party Vote
Brauer — Yea
Brown — Yea
Carli — Yea
McAsey — Yea
Jakobsson — Yea
Jefferson — Yea
Kay — Yea
Krezwick — Yea
Lang — Yea
Leitch — Yea
Lyons — Yea
Dugan — Yea
Dunkin — Yea
Durkin — Yea
Mathias — Yea
McAuliffe — Yea
Mell — Yea
Moffitt — Yea
Morthland — Yea
Mulligan — Yea
Bradley — Yea
Brady — Yea
Nekritz — Yea
Osmond — Yea
Penny — Yea
Mitchell, Bill — Yea
Pihos — Yea
Burke, Daniel — Yea
Mitchell, Jerry — Yea
Burke, Kelly — Yea
Senger — Yea
Soto — Yea
Sullivan — Yea
Thapedi — Yea
Tryon — Yea
Turner — Yea
Unes — Yea
Verschoore — Yea
Harris, David — Yea
Harris, Greg — Yea
Hernandez — Yea
Watson — Yea
Howard — Yea
Williams — Yea
Cavaletto — Yea
Coladipietro — Yea
Cole — Yea
Connelly — Yea
Costello — Yea
Cross — Yea
Farnham — Yea
Flowers — Yea
Fortner — Yea
Franks — Yea
Golar — Yea
Gordon — Yea
Hatcher — Yea
Hays — Yea
Jones — Yea
Davis, Monique — Yea
Madigan — Not Voting
Winters — Yea
Yarbrough — Yea
Zalewski — Yea
Currie — Yea
D'Amico — Yea
Gaffney — Not Voting
Jackson — Yea
Kosel — Yea
Nybo — Yea
Phelps — Yea
Poe — Yea
Pritchard — Yea
Ramey — Not Voting
Reboletti — Yea
Reis — Yea
Riley — Yea
Roth — Yea
Sacia — Yea
Saviano — Yea
Schmitz — Yea
Sente — Yea
Sommer — Yea
Acevedo — Yea
Arroyo — Yea
Barickman — Yea
Beiser — Yea
Bellock — Yea
Berrios — Yea
Biss — Yea
Mautino — Yea
Bost — Yea
May — Yea
Chapa LaVia — Yea
Du Buclet — Yea
Anthony DeLuca Democrat Yea
Bill Cunningham Democrat Yea
Camille Y. Lilly Democrat Yea
Fred Crespo Democrat Yea
Julie A. Morrison Democrat Yea
Kelly M. Cassidy Democrat Yea
La Shawn K. Ford Democrat Yea
Lawrence "Larry" Walsh, Jr. Democrat Yea
Marcus C. Evans, Jr. Democrat Yea
Marcus C. Evans, Jr. Democrat Yea
Michelle Mussman Democrat Yea
Nicholas K. Smith Democrat Yea
Rita Mayfield Democrat Yea
Robert "Bob" Rita Democrat Yea
Robyn Gabel Democrat Yea
Sara Feigenholtz Democrat Yea
William "Will" Davis Democrat Yea
Brad Halbrook Republican Yea
Chapin Rose Republican Yea
Jil Tracy Republican Yea
Joe C. Sosnowski Republican Yea
Norine K. Hammond Republican Yea
Wayne A. Rosenthal Republican Yea

Official roll call →

Third Reading

Passed 57 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 44002
Democrat 10000
Republican 3000
Total 57002
% of votes cast 97%0%0%3%
How each member voted (59)
Member Party Vote
Meeks — Yea
Millner — Yea
Garrett — Yea
LaHood — Yea
Lauzen — Yea
Link — Yea
Luechtefeld — Yea
McCann — Yea
McCarter — Yea
Brady — Yea
Johnson, C. — Yea
Johnson, T. — Yea
Mulroe — Yea
Muñoz — Yea
Sullivan — Yea
Jones, J. — Yea
Noland — Yea
Pankau — Yea
Schoenberg — Yea
Silverstein — Yea
Jacobs — Not Voting
Cullerton — Not Voting
Steans — Yea
Trotter — Yea
Clayborne — Yea
Crotty — Yea
Cultra — Yea
Dillard — Yea
Duffy — Yea
Forby — Yea
Frerichs — Yea
Haine — Yea
Hutchinson — Yea
Wilhelmi — Yea
Kotowski — Yea
Radogno — Yea
Raoul — Yea
Righter — Yea
Sandack — Yea
Sandoval — Yea
Landek — Yea
Maloney — Yea
Althoff — Yea
Martinez — Yea
Bivins — Yea
Bomke — Yea
David Koehler Democrat Yea
Don Harmon Democrat Yea
Emil Jones, III Democrat Yea
Eva-Dina Delgado Democrat Yea
Kimberly A. Lightford Democrat Yea
Lakesia Collins Democrat Yea
Lakesia Collins Democrat Yea
Laura M. Murphy Democrat Yea
Linda Holmes Democrat Yea
Mattie Hunter Democrat Yea
Dave Syverson Republican Yea
Kevin Schmidt Republican Yea
Sue Rezin Republican Yea

Official roll call →

Subjects

taxation environment
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Frequently asked questions

What does SB 1900 do?
Amends the Illinois Income Tax Act. Provides that qualified taxpayers that undertake one or more eligible projects related to the remodeling, rehabilitation, modernization, or remediation of certain contaminated property may apply with the Department of Commerce and Economic Opportunity to obtain a tax credit against their income tax liability. Effective immediately.
Who sponsors SB 1900?
SB 1900 is sponsored by Terry Link.
What is the current status of SB 1900?
This bill has been enacted into law. Introduced February 10, 2011. Enacted.
Where can I track SB 1900?
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