HB 910 — STATE GOVERNMENT-TECH

(2) to enter into loans, contracts, agreements, and mortgages;

(3) to acquire by purchase, donation, or lease;

to own, convey, lease, sell, mortgage, or otherwise dispose of interests in and to real or personal property;

and to grant or acquire licenses, easements, and options with respect to property;

(4) to sue and be sued;

(5) to employ agents and employees necessary to carry HB0910 Engrossed - 5 - LRB104 04808 SPS 14835 b out this Act's purposes;

(6) to have, use, and alter a common seal;

(7) to acquire, own, construct, equip, finance, lease, operate, and maintain grounds, buildings, facilities, property or any portion of a building, facility, or property owned or leased by the Authority to carry out the purposes and duties of this Act and to fix, charge, and collect fees, rents, and charges for the use of any building, facility, property or portion thereof;

(8) to adopt all ordinances, resolutions, by-laws, rules, and regulations necessary or proper to carry into effect the purpose of this Act and the powers granted to the Authority;

(9) to apply for, accept, and expend grants, appropriations, guarantees, donations of property or labor, or any other thing of value;

(10) to exercise the right of eminent domain by condemnation proceedings in the manner provided by the Eminent Domain Act;

(11) to finance, construct, equip, own, operate, and maintain any STAR bond project and to determine and direct the use of the local tax contribution and the State tax contribution for the approved STAR bond projects in the STAR bond district;

(12) to pay or cause to be paid STAR bond project costs and the principal and interest of any revenue bonds issued HB0910 Engrossed - 6 - LRB104 04808 SPS 14835 b by the Authority;

(13) to borrow money and to issue revenue bonds, notes, or other evidences of indebtedness as provided for in the Statewide Innovation Development and Economy Act;

and (14) to exercise any and all other powers necessary to effectuate the purposes of this Act.

Section 1-25.

Board members;

officers;

governance.

(a) The governing and administrative powers of the Authority shall be vested in its Board, which shall consist of 5 members appointed as follows:

(1) 3 members appointed by the Sangamon County Board;

(2) one member appointed by the Springfield City Council;

and (3) one member appointed by the Springfield Metropolitan Exposition and Auditorium Authority.

(b) All persons appointed as members of the Board shall be residents of Sangamon County and shall have recognized ability and experience in one or more of the following areas:

economic development, finance, banking, commercial development, small business management, real estate development, community development, organized labor, units of local government, or civic, community, or neighborhood organization.

(c) The Chairperson of the Board shall be selected by a majority vote of the Board.

HB0910 Engrossed - 7 - LRB104 04808 SPS 14835 b (d) The Sangamon County Board may remove any member of the Board in case of incompetency, neglect of duty, or malfeasance in office by a simple majority vote.

(e) Members of the Board shall hold office until their respective successors have been appointed.

Any member may resign from his or her office.

Vacancies shall be filled in the same manner as original appointments.

(f) Members of the Board shall serve without compensation for their services as members but may be reimbursed for all necessary expenses incurred in connection with the performance of their duties as members.

(g) The Board shall hold meetings quarterly or upon the call of the Chairperson of the Board or written notice of 3 members of the Board.

(h) A majority of the appointed members of the Board shall constitute a quorum for the transaction of business, and the Board may not meet or take any action without a quorum present.

The affirmative vote of a majority of the members present at a meeting at which a quorum is present shall be necessary for any official act of the Authority.

(i) All members of the Board and employees of the Authority are subject to the Illinois Governmental Ethics Act, in accordance with its terms, and shall submit a statement of economic interests in accordance with Article 4A of the Illinois Governmental Ethics Act.

Additionally, each Board member shall disclose to the Board outside sources of income HB0910 Engrossed - 8 - LRB104 04808 SPS 14835 b and any business relationships in economic development, consulting, or lobbying.

Reporting shall include the source of income, services provided, and timeline of when services were provided.

If the source of income is a firm or organization with multiple clients, the report shall list all of the entities for which the individual provided services.

(j) The Board may appoint an Executive Director who shall have a background in finance, real estate, economic development, or administration.

The Executive Director shall hold office at the discretion of the Board.

The Executive Director shall be the chief administrative and operational officer of the Authority, shall direct and supervise its administrative affairs and general management, shall perform such other duties as may be prescribed from time to time by the Board, and shall receive compensation fixed by the Board.

The Executive Director shall attend all meetings of the Board;

however, no action of the Board or the Authority shall be invalid on account of the absence of the Executive Director from a meeting.

Section 1-30.

Open meetings;

record disclosure.

(a) The Authority is subject to the Open Meetings Act and the Freedom of Information Act.

All rules, regulations, ordinances, and resolutions of the Authority, and all documents and records in its possession, shall be public records and shall be open to public inspection, except such HB0910 Engrossed - 9 - LRB104 04808 SPS 14835 b documents and records as shall be kept or prepared by the Board for use in negotiations, actions, or proceedings to which the Authority is a party.

(b) Each contract or agreement entered into by the Authority must be posted on the Authority's website.

The Authority shall provide a detailed report of the Authority's financial information on the Authority's website.

Section 1-35.

Limitations.

If any of the Authority's powers are exercised within the territorial jurisdiction of any municipality, all ordinances of that municipality shall remain in full force and effect and shall be controlling.

Section 1-40.

Approval of STAR bond districts and STAR bond project.

(a) Notwithstanding any other provision of law, all real property in the territorial jurisdiction of the Authority shall automatically constitute an eligible area for the purposes of approving a STAR bond district or STAR bond project in that jurisdiction under the Statewide Innovation Development and Economy Act, and the territorial boundaries of the STAR bond district may be entirely within the corporate limits of the City of Springfield.

(b) Subject to the limitations set forth in Section 5-15 of the Statewide Innovation Development and Economy Act, STAR bond projects may be undertaken in a STAR bond district HB0910 Engrossed - 10 - LRB104 04808 SPS 14835 b located in the territorial jurisdiction of the Authority provided that:

(1) each STAR bond project is approved under the Statewide Innovation Development and Economy Act;

and (2) the local tax contribution and the State tax contribution to the STAR bond projects are sufficient, together with other pledged STAR revenues, to support the financing of the STAR bond projects.

(c) Notwithstanding any other provision of law, to the extent that the local tax contribution and the State tax contribution, together with other available funds, aggregate an amount that exceeds those funds required to pay any project costs, including debt service on the STAR bonds issued in connection with the STAR bond project, the Authority may direct such excess local tax contribution and State tax contribution to finance additional STAR bond projects in the same STAR bond district.

Section 1-45.

State tax contribution.

Notwithstanding any other provision of law, any State sales tax increment pledged to pay STAR bonds in any STAR bond district located in the territorial jurisdiction of the Authority shall not be limited to 50% of the total project costs in the STAR bond district but rather will cover up to 100% of the total project costs.

Section 1-50.

Master developer.

Notwithstanding any other HB0910 Engrossed - 11 - LRB104 04808 SPS 14835 b provision of law, the Authority shall own and control any STAR bond project and acreage on which the project is located in any STAR Bond district created in the territorial jurisdiction of the Authority instead of the Master Developer as required in the Statewide Innovation Development and Economy Act.

The Master Developer shall not be required to provide equity in such STAR bond project.

Section 1-55.

Reports;

commitment notice.

The Authority shall annually submit a report of its finances to the Auditor General.

The Authority shall annually submit a report of its activities to the Governor and General Assembly.

The Authority shall provide notice to the General Assembly, the Department of Commerce and Economic Opportunity, and the Governor once the Authority enters into a commitment to support the financing of a project.

The notice to the General Assembly shall be filed with the Clerk of the House of Representatives and the Secretary of the Senate, in electronic form only, in the manner that the Clerk and the Secretary shall direct.

Section 1-60.

Exemption from taxation.

All property of the Authority is exempt from taxation by the State or taxing districts of the State.

Section 1-65.

Investigatory authority.

The Board may investigate conditions in which it has an interest within the HB0910 Engrossed - 12 - LRB104 04808 SPS 14835 b territorial jurisdiction of the Authority, the enforcement of its ordinances, rules and regulations, and the action, conduct, and efficiency of all officers, agents and employees of the Authority.

In the conduct of such investigations the Board may hold public hearings on its own motion.

Each member of the Board shall have power to administer oaths, and the secretary, by order of the Board, shall issue subpoenas to secure the attendance and testimony of witnesses and the production of books and papers relevant to those investigations and to any hearing before the Board or any member of the Board.

Any circuit court of this State, upon application of the Board or any Board member, may, in its discretion and by attachment for contempt or otherwise in the same manner as the production of evidence may be compelled before the court, compel the attendance of witnesses, the production of books and papers, and the giving of testimony before the Board or before any Board member or any officers' committee appointed by the Board.

ARTICLE 5 Section 5-1.

Short title.

This Act may be cited as the Capital City Downtown Medical District Act.

References in this Article to "this Act" mean this Article.

Section 5-5.

Findings.

The General Assembly finds that HB0910 Engrossed - 13 - LRB104 04808 SPS 14835 b Springfield's distinctive role as Illinois' capital, a regional medical destination, the home of President Abraham Lincoln's Presidential Library and Museum, and a National Historic Site warrants strengthened, structured collaboration anchored by State government to advance medical, entertainment, educational, legal, and public policy priorities in the District.

State and local governmental bodies should encourage the leveraging of the District's proximity to State government to support healthcare, civic, legal, policy, and professional education activities that advance the public benefit of all Illinoisans through public service, workforce development, and downtown vitality.

Section 5-7.

Definition.

As used in this Act, unless the context clearly requires otherwise, "District" means the Capital City Downtown Medical District.

Section 5-10.

Creation of District.

There is created in the City of Springfield a special development district to be known as the Capital City Downtown Medical District, whose boundaries are 11th Street on the east, North Grand Avenue on the north, Walnut Street on the west, and South Grand Avenue on the south, and which excludes:

(1) all local, State, and federal government properties;

and (2) the area bounded by Washington Street on the north, HB0910 Engrossed - 14 - LRB104 04808 SPS 14835 b Third Street on the east, Cook Street on the South, and Walnut Street on the west.

The District is created to help build and sustain a vibrant and thriving downtown zone in the State's capital city by encouraging economic development, by increasing the number of people who reside, who are employed, who visit, and who study within the District, and by increasing economic activity in the heart of downtown Springfield through commercial development, including mixed-use housing developments, workforce housing, student housing, and middle-income housing within walking distance of government facilities, healthcare facilities, commercial facilities, and educational facilities in and near the District.

The District aims to support revitalization in key sectors, including, but not limited to, healthcare, education, research, technology, housing, retail merchandising, restaurants, arts and culture, tourism, historic preservation and public infrastructure, and to improve and provide for the management of land and facilities within the District.

Section 5-15.

Capital City Downtown Medical District Commission.

(a) There is created a body politic and corporate under the corporate name of the Capital City Downtown Medical District Commission whose general purpose, in addition to and not in limitation of those purposes and powers set forth in HB0910 Engrossed - 15 - LRB104 04808 SPS 14835 b this Act, is to:

(1) maintain the proper surroundings of and within the District in order to attract, stabilize, and retain within the District facilities, buildings, enterprises, and other establishments permitted under this Act;

(2) provide for the orderly creation, maintenance, development, and expansion of (i) facilities, buildings, enterprises, and other establishments permitted under this Act and (ii) public infrastructure related to the use and enjoyment of those facilities, buildings, enterprises, and other establishments;

(3) convene dialogue among leaders in the public and private sectors on topics and issues associated with training in the delivery of services and related industry in the District's program area;

(4) provide support for the attraction and creation of new businesses and new jobs within the District;

(5) maintain the proper surroundings for a medical center and a related technology center in order to attract, stabilize, and retain within the District hospitals, clinics, research facilities, educational facilities, or other facilities permitted under this Act;

and (6) employ agents and employees necessary to carry out its purposes.

(b) The Commission has perpetual succession and the power HB0910 Engrossed - 16 - LRB104 04808 SPS 14835 b to contract and be contracted with, to sue and be sued, except in actions sounding in tort, to plead and be impleaded, to have and use a common seal, and to alter the same at pleasure.

All actions sounding in tort against the Commission shall be prosecuted in the Court of Claims.

The principal office of the Commission shall be in the City of Springfield.

(c) The Commission shall consist of the following members:

(1) 5 members appointed by the Governor, with the advice and consent of the Senate;

(2) 3 members appointed by the Mayor of Springfield, with the advice and consent of the Springfield City Council;

and (3) 3 members appointed by the Chairperson of the County Board of Sangamon County.

One of each of the 3 members appointed by the Mayor of Springfield and by the Chairperson of the County Board of Sangamon County shall be a representative of a recognized neighborhood organization that has a legitimate interest in the development and improvement of the District, as determined by the Mayor of the City of Springfield and the Chairperson of the County Board of Sangamon County, respectively.

The initial members of the Commission appointed by the Governor shall be appointed for terms ending, respectively, on the second, third, fourth, fifth, and sixth anniversaries of their appointments.

The initial members appointed by the Mayor of Springfield and by the Chairperson of the County Board of HB0910 Engrossed - 17 - LRB104 04808 SPS 14835 b Sangamon County shall be appointed for terms ending, respectively, on the second, third, and fourth anniversaries of their appointments.

Thereafter, all the members shall be appointed to hold office for a term of 5 years and until their successors are appointed as provided in this Act.

(d) Any vacancy in the membership of the Commission occurring by reason of the death, resignation, disqualification, removal, or inability or refusal to act of any of the members of the Commission shall be filled by the authority that had appointed the particular member.

The authority that appointed the particular member shall appoint a replacement to fill the vacancy for the unexpired term of office of that particular member.

A vacancy caused by the expiration of the period for which the member was appointed shall be filled by a new appointment for a term of 5 years from the date of the expiration of the prior 5-year term notwithstanding when the appointment is actually made.

The Commission shall obtain, under the provisions of the Personnel Code, such personnel as the Commission shall deem advisable to carry out the purposes of this Act and the work of the Commission.

(e) The Commission shall hold regular meetings annually for the election of a President, Vice-President, Secretary, and Treasurer from among its members, for the adoption of a budget, and for such other business as may properly come before it.

The Commission shall establish the duties and HB0910 Engrossed - 18 - LRB104 04808 SPS 14835 b responsibilities of its officers by rule.

The President or any 4 members of the Commission may call special meetings of the Commission.

Each Commissioner shall take an oath of office for the faithful performance of his or her duties.

The Commission 4 may not transact business at a meeting of the Commission unless there is a quorum consisting of at least 6 Commissioners present at the meeting.

Meetings may be held by telephone conference or by other means through which all persons participating in the meeting can communicate with each other.

(f) The Commission shall submit to the General Assembly, not later than March 1 of each odd-numbered year, a detailed report covering its operations for the 2 preceding calendar years and a statement of its program for the next 2 years.

The requirement for reporting to the General Assembly shall be satisfied by filing copies of the report as required by Section 3.1 of the General Assembly Organization Act, and by filing such additional copies with the State Government Report Distribution Center for the General Assembly as is required under paragraph (t) of Section 7 of the State Library Act.

(g) The Auditor General shall conduct audits of the Commission in the same manner as the Auditor General conducts audits of State agencies under the Illinois State Auditing Act.

(h) Neither the Commission nor the District has any power to tax.

HB0910 Engrossed - 19 - LRB104 04808 SPS 14835 b (i) The Commission is a public body and subject to the Open Meetings Act and the Freedom of Information Act.

Section 5-20.

Grants;

loans;

contracts.

The Commission may apply for and accept grants, loans, or appropriations from the State of Illinois, the federal government, any State or federal agency or instrumentality, any unit of local government, or any other person or entity to be used for any of the purposes of the District.

The Commission may enter into any agreement with the State of Illinois, the federal government, any State or federal instrumentality, any unit of local government, or any other person or entity in relation to the grants, matching grants, loans, or appropriations.

The Commission also may, by contractual agreement, accept and collect assessments or fees from entities who enter into a contractual agreement for District enhancement and improvements, common area shared services, shared facilities, or other activities or expenditures in furtherance of the purposes of this Act.

The Commission may provide assistance, including grants, loans, land conveyances, and other incentives to entities, including, but not limited to, neighborhood organizations, to induce development and revitalization consistent with this Act and for the purpose of benefiting the community.

The Commission may also provide programmatic assistance, operational assistance, or facilities to support academic, professional, and training programs HB0910 Engrossed - 20 - LRB104 04808 SPS 14835 b located within the District if it finds that such support advances the purposes of this Act.

Section 5-25.

Property;

acquisition.

The Commission may acquire the fee simple title to real property lying within the District and personal property required for its purposes, by gift, donation, purchase, or otherwise.

Title shall be taken in the corporate name of the Commission.

The Commission may acquire, by lease or other means, any real property lying within the District and personal property found by the Commission to be necessary for its purposes and to which the Commission finds that it need not acquire the fee simple title for carrying out of those purposes.

The Commission shall hold a public hearing in accordance with Section 5-80 of this Act before acquiring the title to property.

All real and personal property within the District, except that owned and used for purposes authorized under this Act by medical institutions or allied educational institutions, hospitals, dispensaries, clinics, dormitories or homes for the nurses, doctors, students, instructors, or other officers or employees of those institutions located in the District, or any real property that is used for offices or for recreational purposes in connection with those institutions, or any improved residential property within a currently effective historical district properly designated under a federal statute or a State or local statute that has been certified by the HB0910 Engrossed - 21 - LRB104 04808 SPS 14835 b Secretary of the Interior to the Secretary of the Treasury as containing criteria that will substantially achieve the purpose of preserving and rehabilitating buildings of historical significance to the district, may be acquired by the Commission in its corporate name under the provisions for the exercise of the right of eminent domain under the Eminent Domain Act.

The Commission may undertake environmental remediation, demolition, site preparation, interim site management, and other predevelopment activities necessary to prepare property for redevelopment, transfer, or related activities.

The Commission has no quick-take powers, no zoning powers, and no power to establish or enforce building codes.

The Commission may not acquire any property pursuant to this Section before a comprehensive master plan has been approved under Section 5-75.

Section 5-30.

Construction.

After a public hearing in accordance with Section 5-80 of this Act, the Commission may, in its corporate capacity, construct or cause to be constructed within the District, any building, structure, or other ancillary or related facilities that the Commission may, from time to time, determine are to be established and operated (i) for the carrying out of any aspect of the Commission's purposes as set forth in this Act or (ii) for any uses the Commission shall determine will support and nurture facilities and uses permitted by this Act.

All such structures HB0910 Engrossed - 22 - LRB104 04808 SPS 14835 b and improvements shall be erected and constructed in accordance with the provisions of the Illinois Procurement Code that apply to State agencies.

No construction may be undertaken pursuant to this Section before a comprehensive master plan has been approved under Section 5-75.

Section 5-35.

Relocation assistance.

The Commission shall provide relocation assistance to persons and entities displaced by the Commission's acquisition of property and improvement of the District.

Relocation assistance shall not be less than the amount provided under the federal Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 and the regulations under that Act, including the eligibility criteria.

The Commission may enter into long-term development, land-use, or operating agreements with institutions, including hospitals, universities, State agencies, or nonprofit organizations.

Relocation assistance may include assistance with the moving of a residential unit to a new location, and the Commission may develop, own, lease, sublease, or manage facilities used for academic instruction, professional education, or research, including facilities owned or operated by colleges, universities, or their affiliates.

The Commission shall establish a single point of contact for all relocation assistance under this Section.

Section 5-40.

Bonds.

To obtain the funds necessary for HB0910 Engrossed - 23 - LRB104 04808 SPS 14835 b financing the acquisition, construction, maintenance, and rehabilitation of facilities and equipment within the District, and for the operation of the District as set forth in this Act, the Commission may borrow money from any public or private agency, department, corporation, or person.

In evidence of and as security for funds borrowed, the Commission may issue revenue bonds in its corporate capacity to be payable from the revenues derived from the operation of the institutions or buildings owned, leased, or operated by or on behalf of the Commission, but the bonds shall in no event constitute an indebtedness of the Commission or a claim against the property of the Commission.

The bonds may be issued in such denominations as may be expedient, in such amounts, and at such rates of interest as the Commission shall deem necessary to provide sufficient funds to pay all the costs authorized under this Section.

The bonds shall be executed by the President of the Commission, attested by the Secretary, and sealed with the Commission's corporate seal.

If either of those officers of the Commission who shall have signed or attested any of the bonds shall have ceased to be such officer before delivery of the bonds, the signature of the officer shall be valid and sufficient to the same effect as if the officer had remained in office at the time of delivery.

The Commission shall furnish the State Comptroller with a record of all bonds issued under this Act.

HB0910 Engrossed - 24 - LRB104 04808 SPS 14835 b Section 5-45.

Power to sell or lease.

The Commission may sell, convey, transfer, or lease, at fair market value, any title or interest in real property owned by it to any person or persons, to be used, subject to the restrictions of this Act, for the purposes stated in this Act, for the purpose of serving persons using the facilities offered within the District, or for the carrying out of any aspect of the Commission's purposes as set forth in Section 5-15 of this Act, subject to the restrictions as to the use of the real property as the Commission shall determine will carry out the purposes of this Act.

To assure that the use of the real property so sold or leased is in accordance with the provisions of this Act, the Commission shall inquire into and satisfy itself concerning the financial ability of the purchaser to complete the project for which the real property is sold or leased.

The purchaser or lessee shall submit, in writing, a plan to the Commission of the purchaser's or lessee's ability to complete the project for which the real property is sold or leased.

Under the required plan, the purchaser or lessee shall undertake (1) to use the land for the purposes designated in the plan so presented;

(2) to commence and complete the construction of the buildings or other structures to be included in the project within the time the Commission fixes as reasonable;

and (3) to comply with such other conditions as the Commission shall determine are necessary to carry out the project.

All conveyances and leases authorized in this Section shall be on HB0910 Engrossed - 25 - LRB104 04808 SPS 14835 b condition that in the event the use of property is for other purposes than prescribed in this Act, or there is nonuse for a period of one year, title to the property shall revert to the Commission.

All conveyances and leases made by the Commission to any corporation or person for the use of serving the residents or any person using the facilities offered within the District shall be on condition that in the event of a violation of any of the restrictions as to the use of the property according to this Act, and the Commission's determinations of projects that will carry out the purposes of this Act, title to the property shall revert to the Commission.

If, however, the Commission finds that financing necessary for the acquisition or lease of any real estate or for the construction or improvement of any building to be used for purposes prescribed in this Act cannot be obtained if title to the land, building, or improvement is subject to such a reverter provision, the Commission may cause the real property to be conveyed free of a reverter provision, provided that at least 7 members of the Commission vote in favor thereof.

The finding that the title shall be conveyed free of a reverter provision shall be made at a public hearing in accordance with Section 5-80 of this Act and notice provided in accordance with Section 5-50 of this Act.

The Commission may also provide, in the conveyances, leases, or other documentation, provisions for notice of such violations or default and the cure thereof for the benefit of any lender or HB0910 Engrossed - 26 - LRB104 04808 SPS 14835 b mortgagee as the Commission shall determine are appropriate.

If, at a regularly scheduled meeting, the Commission resolves that a parcel of real estate leased by it, or in which it has sold the fee simple title or any lesser estate, is not being used for the purposes prescribed in this Act or has been in nonuse for a period of one year, the Commission may file a lawsuit in the Circuit Court of Sangamon County to enforce the terms of the sale or lease.

If a reverter of title to any property is ordered by the court under the terms of this Act, the interest of the Commission shall be subject to any existing valid mortgage or trust deed in the nature of a mortgage, but if the title is acquired through foreclosure of that mortgage or trust deed or by deed in lieu of foreclosure of that mortgage or trust deed, then the title to the property shall not revert, but shall be subject to the restrictions as to use, but not any penalty for nonuse contained in this Act with respect to any mortgagee in possession or its successor or assigns.

No conveyance of real property shall be executed by the Commission without the prior written approval of the Governor.

The Commission may not sell, convey, transfer, or lease any property pursuant to this Section before a comprehensive master plan has been approved under Section 5-75.

Section 5-50.

Notice.

Before holding any public hearing prescribed in Section 5-45 of this Act, or any meeting HB0910 Engrossed - 27 - LRB104 04808 SPS 14835 b regarding the passage of any resolution to file a lawsuit, the Commission shall give notice to the grantee or lessee, or his or her legal representatives, successors, or assigns, of the time and place of the proceeding.

The notice shall be accompanied by a statement signed by the Secretary of the Commission, or by any person authorized by the Commission to sign the same, setting forth any act or things done or omitted to be done in violation, or claimed to be in violation, of any restriction as to the use of the property, whether the restriction be prescribed in any of the terms of this Act or by any restriction as to the use of the property determined by the Commission under the terms of this Act.

The notice of the time and place fixed for the proceeding shall also be given to such person or persons as the Commission shall deem necessary.

The notice may be given by registered mail, addressed to the grantee, lessee, or legal representatives, successors, or assigns, at the last known address of the grantee, lessee, or legal representatives, successors, or assigns.

Section 5-55.

Rules.

The Commission may adopt reasonable and proper rules, in accordance with the Illinois Administrative Procedure Act, relative to the exercise of its powers, and proper rules to govern its proceedings, to regulate the mode and manner of all hearings held by it or at its direction, and to alter and amend those rules.

HB0910 Engrossed - 28 - LRB104 04808 SPS 14835 b Section 5-60.

Official documents.

Copies of all official documents, findings, and orders of the Commission, certified by a Commissioner or by the Secretary of the Commission to be true copies of the originals, and under the official seal of the Commission, shall be evidence in like manner as the originals.

Section 5-65.

Judicial review.

All final administrative decisions of the Commission shall be subject to judicial review pursuant to the provisions of the Administrative Review Law, and all amendments and modifications thereof, and the rules adopted pursuant thereto.

The term "administrative decision" is defined as in Section 3-101 of the Code of Civil Procedure.

Any party may obtain judicial review of a final order or administrative decision of the Commission in the Circuit Court of Sangamon County only under and in accordance with the provisions of the Administrative Review Law and its adopted rules.

The Circuit Court shall take judicial notice of all the rules of practice and procedure of the Commission.

Section 5-70.

Parks.

The Commission may set apart any part of the District as a park, except those areas owned, operated, or used for purposes authorized under this Act by organizations or institutions engaged in the delivery or conduct of health care services, education, or research.

The Commission may construct, control, and maintain the same, or HB0910 Engrossed - 29 - LRB104 04808 SPS 14835 b may provide by contract with the Springfield Park District, the City of Springfield, or the Department of Natural Resources, as applicable, for the construction, control, and maintenance of any area within the District set apart as a park.

Section 5-75.

Master plan;

improvement and management of District.

The Commission shall approve a comprehensive master plan for the orderly development and management of all property within the District.

The master plan, and any amendment to the master plan, shall only take effect once delivered to the Springfield City Council.

The Commission shall take the actions permitted to be taken by it under this Act as it may determine are appropriate to provide conditions most favorable for the special care and treatment of the sick and injured and for the study of disease and for any other purpose of this Act.

In the master plan, the Commission may provide for shared services and facilities within the District for the accredited higher education institutions and the licensed non-profit acute care hospitals within the District.

Section 5-80.

Public hearing.

The Commission shall conduct a public hearing prior to either (i) acquiring real or personal property within the District through Section 5-25 of this Act, (ii) constructing any building or structure under Section 5-30 of this Act, (iii) conveying property under HB0910 Engrossed - 30 - LRB104 04808 SPS 14835 b Section 5-45 of this Act, or (iv) approving a comprehensive master plan under Section 5-75 of this Act.

The Commission shall also conduct a public hearing whenever it is otherwise required by law to do so, and may conduct a public hearing whenever it may elect to do so.

The Commission shall conduct the public hearing called by it in accordance with the requirements of the law mandating it, if any, or in accordance with the provisions of this Section if either the law mandating it is silent as to the procedures for its holding or if the Commission elects to hold a public hearing in the absence of any law mandating it.

In the absence of any law, or of any procedures in any law, mandating the holding of a public hearing, the Commission may authorize a Commissioner or other person of legal age to conduct a hearing.

The Commissioner or other authorized person has the power to administer oaths and affirmations, take the testimony of witnesses, take and receive the production of papers, books, records, accounts, and documents, receive pertinent evidence, and certify the record of the hearing.

The record of the hearing shall become part of the Commission's record.

Notice of the time, place, and purpose of the hearing shall be given by a single publication notice in a secular newspaper of general circulation in the City of Springfield at least 10 days before the date of the hearing.

Section 5-85.

Jurisdiction.

This Act shall not be HB0910 Engrossed - 31 - LRB104 04808 SPS 14835 b construed to limit the jurisdiction of the City of Springfield to territory outside the limits of the District nor to impair any power now possessed by or hereafter granted to the City of Springfield or to cities generally.

Property owned by and exclusively used by the Commission shall be exempt from taxation.

Section 5-90.

Disposition of money;

income fund.

All money received by the Commission from the sale or lease of any property, in excess of the amount expended by the Commission for authorized purposes under this Act or as may be necessary to satisfy the obligation of any revenue bond issued pursuant to Section 5-40, shall be deposited into the Capital City Downtown Medical District Income Fund, a special fund created in the State treasury.

The Commission may use all money received as rentals for the purposes of planning, acquisition, and development of property within the District, for the operation, maintenance, and improvement of property of the Commission, and for all purposes and powers set forth in this Act.

All moneys held pursuant to this Section shall be maintained in a depository approved by the State Treasurer.

The Auditor General shall, at least biennially, audit or cause to be audited all records and accounts of the Commission pertaining to the operation of the District.

Section 5-95.

Assumption.

As allowable under State or HB0910 Engrossed - 32 - LRB104 04808 SPS 14835 b federal law, any and all assets, holdings, contracts and agreements of the Mid-Illinois Medical District or Mid-Illinois Medical District Commission established under the Mid-Illinois Medical District Act shall hereby be conveyed or assigned to the Capital City Downtown Medical District or the Capital City Downtown Medical District Commission established under this Act.

ARTICLE 10 Section 10-5.

The Illinois Enterprise Zone Act is amended by changing Section 5.4.1 as follows:

(20 ILCS 655/5.4.1) Sec.

5.4.1.

Adoption of Tax Increment Financing.

(a) If (i) a redevelopment project area is, will be, or has been created by a municipality under Division 74.4 of the Illinois Municipal Code, (ii) the redevelopment project area contains property that is located in an enterprise zone, (iii) the municipality adopts an amendment to the enterprise zone designating ordinance pursuant to Section 5.4 of this Act specifically concerning the abatement of taxes on property located within a redevelopment project area created pursuant to Division 74.4 of the Illinois Municipal Code, and (iv) the Department certifies the ordinance amendment, then the property that is located in both the enterprise zone and the HB0910 Engrossed - 33 - LRB104 04808 SPS 14835 b redevelopment project area shall not be eligible for the abatement of taxes under Section 18-170 of the Property Tax Code.

No business enterprise or expansion or individual, however, that has constructed a new improvement or renovated or rehabilitated an existing improvement and has received an abatement on the improvement under Section 18-170 of the Property Tax Code shall be denied any benefit previously extended within the zone pursuant to this Act or pursuant to any other Illinois law providing benefits specifically to or within enterprise zones.

Moreover, if the business enterprise or individual presents evidence to the municipality within 30 days after the adoption by the municipality of an amendment to the designating ordinance the sufficiency of which shall be determined by findings of the corporate authorities made within 30 days of the receipt of such evidence by the municipality, that before the date of the notice of the public hearing provided by the municipality regarding the amendment to the designating ordinance (i) the business enterprise or expansion or individual was committed to locate within the enterprise zone, (ii) substantial and binding financial obligations were made toward towards the development of the enterprise, and (iii) those commitments were made in reasonable reliance on the benefits and programs that were applicable to the enterprise or individual by reason of the enterprise zone, then the enterprise or expansion or HB0910 Engrossed - 34 - LRB104 04808 SPS 14835 b individual shall not be denied any benefit previously extended within the zone pursuant to this Act or pursuant to any other Illinois law providing benefits specifically to or within enterprise zones.

(b) This Section applies to all property located within both a redevelopment project area adopted under Division 74.4 of the Illinois Municipal Code and an enterprise zone even if the redevelopment project area or the enterprise zone was adopted before the effective date of this amendatory Act of 1997.

(c) After July 1, 1997, if (i) a redevelopment project area is created by a municipality under Division 74.4 of the Illinois Municipal Code and (ii) the redevelopment project area contains property that is located in an enterprise zone, the municipality must adopt an amendment to the certified enterprise zone designating ordinance under Section 5.4 that property that is located in both the enterprise zone and the redevelopment project area shall not be eligible for any abatement of taxes under Section 18-170 of the Property Tax Code for new improvements or the renovation or rehabilitation of existing improvements, except as provided in subsections (e) and (f).

(d) In declaratory judgment actions under this Section, the Department and the designating municipality shall be necessary parties defendant.

(e) Notwithstanding any other provision of law, if a HB0910 Engrossed - 35 - LRB104 04808 SPS 14835 b municipality has adopted an enterprise zone pursuant to this Act and subsequently establishes a redevelopment project area pursuant to the Tax Increment Allocation Redevelopment Act in the Illinois Municipal Code, the municipality may, by amendment to the certified enterprise zone designating ordinance, provide for a partial abatement of taxes under Section 18-170 of the Property Tax Code for property located within both the enterprise zone and the redevelopment project area.

Any portion of property taxes not abated shall be subject to tax increment financing, and the terms of the applicable redevelopment project area agreement adopted pursuant to the Tax Increment Allocation Redevelopment Act.

(f) Notwithstanding any other provision of law, if a municipality has established a redevelopment project area pursuant to the Tax Increment Allocation Redevelopment Act in the Illinois Municipal Code and subsequently adopts an enterprise zone that includes property within the redevelopment project area, the municipality may, subject to the redevelopment project area plan and agreement, provide for a partial abatement of taxes under Section 18-170 of the Property Tax Code for property located within both the enterprise zone and the redevelopment project area.

No such abatement shall reduce or impair any tax increment revenues pledged to secure outstanding bonds, notes, or other obligations of the redevelopment project area.

Any portion of property taxes not abated shall remain subject to tax HB0910 Engrossed - 36 - LRB104 04808 SPS 14835 b increment financing and the terms of the applicable redevelopment project area agreement adopted pursuant to Division 74.4 of the Illinois Municipal Code.

98-91,90-258, eff.

7-16-13.)7-30-97.) Section 10-10.

The Illinois State Auditing Act is amended by changing Section 3-1 as follows:

(30 ILCS 5/3-1) (from Ch.

15, par.

303-1) (Text of Section before amendment by P.A.

104-457) Sec.

3-1.

Jurisdiction of Auditor General.

The Auditor General has jurisdiction over all State agencies to make post audits and investigations authorized by or under this Act or the Constitution.

The Auditor General has jurisdiction over local government agencies and private agencies only:

(a) to make such post audits authorized by or under this Act as are necessary and incidental to a post audit of a State agency or of a program administered by a State agency involving public funds of the State, but this jurisdiction does not include any authority to review local governmental agencies in the obligation, receipt, expenditure or use of public funds of the State that are granted without limitation or condition imposed by law, other than the general limitation that such funds be used for public purposes;

HB0910 Engrossed - 37 - LRB104 04808 SPS 14835 b (b) to make investigations authorized by or under this Act or the Constitution;

and (c) to make audits of the records of local government agencies to verify actual costs of state-mandated programs when directed to do so by the Legislative Audit Commission at the request of the State Board of Appeals under the State Mandates Act.

In addition to the foregoing, the Auditor General may conduct an audit of the Metropolitan Pier and Exposition Authority, the Regional Transportation Authority, the Suburban Bus Division, the Commuter Rail Division and the Chicago Transit Authority and any other subsidized carrier when authorized by the Legislative Audit Commission.

Such audit may be a financial, management or program audit, or any combination thereof.

The audit shall determine whether they are operating in accordance with all applicable laws and regulations.

Subject to the limitations of this Act, the Legislative Audit Commission may by resolution specify additional determinations to be included in the scope of the audit.

In addition to the foregoing, the Auditor General must also conduct a financial audit of the Illinois Sports Facilities Authority's expenditures of public funds in connection with the reconstruction, renovation, remodeling, extension, or improvement of all or substantially all of any existing "facility", as that term is defined in the Illinois HB0910 Engrossed - 38 - LRB104 04808 SPS 14835 b Sports Facilities Authority Act.

The Auditor General may also conduct an audit, when authorized by the Legislative Audit Commission, of any hospital which receives 10% or more of its gross revenues from payments from the State of Illinois, Department of Healthcare and Family Services (formerly Department of Public Aid), Medical Assistance Program.

The Auditor General is authorized to conduct financial and compliance audits of the Illinois Distance Learning Foundation and the Illinois Conservation Foundation.

As soon as practical after August 18, 1995 (the effective date of Public Act 89-386), the Auditor General shall conduct a compliance and management audit of the City of Chicago and any other entity with regard to the operation of Chicago O'Hare International Airport, Chicago Midway Airport and Merrill C.

Meigs Field.

The audit shall include, but not be limited to, an examination of revenues, expenses, and transfers of funds;

purchasing and contracting policies and practices;

staffing levels;

and hiring practices and procedures.

When completed, the audit required by this paragraph shall be distributed in accordance with Section 3-14.

The Auditor General must conduct an audit of the Health Facilities and Services Review Board pursuant to Section 19.5 of the Illinois Health Facilities Planning Act.

The Auditor General of the State of Illinois shall HB0910 Engrossed - 39 - LRB104 04808 SPS 14835 b annually conduct or cause to be conducted a financial and compliance audit of the books and records of any county water commission organized pursuant to the Water Commission Act of 1985 and shall file a copy of the report of that audit with the Governor and the Legislative Audit Commission.

The filed audit shall be open to the public for inspection.

The cost of the audit shall be charged to the county water commission in accordance with Section 6z-27 of the State Finance Act.

The county water commission shall make available to the Auditor General its books and records and any other documentation, whether in the possession of its trustees or other parties, necessary to conduct the audit required.

These audit requirements apply only through July 1, 2007.

The Auditor General must conduct audits of the Rend Lake Conservancy District as provided in Section 25.5 of the River Conservancy Districts Act.

The Auditor General must conduct financial audits of the Southeastern Illinois Economic Development Authority as provided in Section 70 of the Southeastern Illinois Economic Development Authority Act.

The Auditor General shall conduct a compliance audit in accordance with subsections (d) and (f) of Section 30 of the Innovation Development and Economy Act.

The Auditor General shall conduct a compliance audit in accordance with subsections (d) and (g) of Section 5-45 of the Statewide Innovation Development and Economy Act.

HB0910 Engrossed - 40 - LRB104 04808 SPS 14835 b (Source:

P.A.

104-2, eff.

6-16-25.) (Text of Section after amendment by P.A.

104-457) Sec.

3-1.

Jurisdiction of Auditor General.

The Auditor General has jurisdiction over all State agencies to make post audits and investigations authorized by or under this Act or the Constitution.

The Auditor General has jurisdiction over local government agencies and private agencies only:

(a) to make such post audits authorized by or under this Act as are necessary and incidental to a post audit of a State agency or of a program administered by a State agency involving public funds of the State, but this jurisdiction does not include any authority to review local governmental agencies in the obligation, receipt, expenditure or use of public funds of the State that are granted without limitation or condition imposed by law, other than the general limitation that such funds be used for public purposes;

(b) to make investigations authorized by or under this Act or the Constitution;

and (c) to make audits of the records of local government agencies to verify actual costs of state-mandated programs when directed to do so by the Legislative Audit Commission at the request of the State Board of Appeals under the State Mandates Act.

HB0910 Engrossed - 41 - LRB104 04808 SPS 14835 b In addition to the foregoing, the Auditor General may conduct an audit of the Metropolitan Pier and Exposition Authority, the Northern Illinois Transit Authority, the Suburban Bus Division, the Commuter Rail Division and the Chicago Transit Authority and any other subsidized carrier when authorized by the Legislative Audit Commission.

Such audit may be a financial, management or program audit, or any combination thereof.

The audit shall determine whether they are operating in accordance with all applicable laws and regulations.

Subject to the limitations of this Act, the Legislative Audit Commission may by resolution specify additional determinations to be included in the scope of the audit.

In addition to the foregoing, the Auditor General must also conduct a financial audit of the Illinois Sports Facilities Authority's expenditures of public funds in connection with the reconstruction, renovation, remodeling, extension, or improvement of all or substantially all of any existing "facility", as that term is defined in the Illinois Sports Facilities Authority Act.

The Auditor General may also conduct an audit, when authorized by the Legislative Audit Commission, of any hospital which receives 10% or more of its gross revenues from payments from the State of Illinois, Department of Healthcare and Family Services (formerly Department of Public Aid), Medical Assistance Program.

HB0910 Engrossed - 42 - LRB104 04808 SPS 14835 b The Auditor General is authorized to conduct financial and compliance audits of the Illinois Distance Learning Foundation and the Illinois Conservation Foundation.

As soon as practical after August 18, 1995 (the effective date of Public Act 89-386), the Auditor General shall conduct a compliance and management audit of the City of Chicago and any other entity with regard to the operation of Chicago O'Hare International Airport, Chicago Midway Airport and Merrill C.

Meigs Field.

The audit shall include, but not be limited to, an examination of revenues, expenses, and transfers of funds;

purchasing and contracting policies and practices;

staffing levels;

and hiring practices and procedures.

When completed, the audit required by this paragraph shall be distributed in accordance with Section 3-14.

The Auditor General must conduct an audit of the Health Facilities and Services Review Board pursuant to Section 19.5 of the Illinois Health Facilities Planning Act.

The Auditor General of the State of Illinois shall annually conduct or cause to be conducted a financial and compliance audit of the books and records of any county water commission organized pursuant to the Water Commission Act of 1985 and shall file a copy of the report of that audit with the Governor and the Legislative Audit Commission.

The filed audit shall be open to the public for inspection.

The cost of the audit shall be charged to the county water commission in HB0910 Engrossed - 43 - LRB104 04808 SPS 14835 b accordance with Section 6z-27 of the State Finance Act.

The county water commission shall make available to the Auditor General its books and records and any other documentation, whether in the possession of its trustees or other parties, necessary to conduct the audit required.

These audit requirements apply only through July 1, 2007.

The Auditor General must conduct audits of the Rend Lake Conservancy District as provided in Section 25.5 of the River Conservancy Districts Act.

The Auditor General must conduct financial audits of the Southeastern Illinois Economic Development Authority as provided in Section 70 of the Southeastern Illinois Economic Development Authority Act.

The Auditor General shall conduct a compliance audit in accordance with subsections (d) and (f) of Section 30 of the Innovation Development and Economy Act.

The Auditor General shall conduct a compliance audit in accordance with subsections (d) and (g) of Section 5-45 of the Statewide Innovation Development and Economy Act.

(Source:

P.A.

104-2, eff.

6-16-25;

104-457, eff.

6-1-26.) Section 10-15.

The State Finance Act is amended by changing Sections 6z-18 and 6z-20 and by adding Section 5.1038 as follows:

(30 ILCS 105/5.1038 new) HB0910 Engrossed - 44 - LRB104 04808 SPS 14835 b Sec.

5.1038.

The Capital City Downtown Medical District Income Fund.

(30 ILCS 105/6z-18) (from Ch.

127, par.

142z-18) Sec.

6z-18.

Local Government Tax Fund.

A portion of the money paid into the Local Government Tax Fund from sales of tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act and the Service Occupation Tax Act, which occurred in municipalities, shall be distributed to each municipality based upon the sales which occurred in that municipality.

The remainder shall be distributed to each county based upon the sales which occurred in the unincorporated area of that county.

Moneys transferred from the Grocery Tax Replacement Fund to the Local Government Tax Fund under Section 6z-130 shall be treated under this Section in the same manner as if they had been remitted with the return on which they were reported.

A portion of the money paid into the Local Government Tax Fund from the 6.25% general use tax rate on the selling price of tangible personal property which is purchased outside Illinois at retail from a retailer and which is titled or registered by any agency of this State's government shall be distributed to municipalities as provided in this paragraph.

Each municipality shall receive the amount attributable to sales for which Illinois addresses for titling or registration purposes are given as being in such municipality.

The HB0910 Engrossed - 45 - LRB104 04808 SPS 14835 b remainder of the money paid into the Local Government Tax Fund from such sales shall be distributed to counties.

Each county shall receive the amount attributable to sales for which Illinois addresses for titling or registration purposes are given as being located in the unincorporated area of such county.

A portion of the money paid into the Local Government Tax Fund from the 6.25% general rate (and, beginning July 1, 2000 and through December 31, 2000, the 1.25% rate on motor fuel and gasohol, and beginning on August 6, 2010 through August 15, 2010, and beginning again on August 5, 2022 through August 14, 2022, the 1.25% rate on sales tax holiday items) on sales subject to taxation under the Retailers' Occupation Tax Act and the Service Occupation Tax Act, which occurred in municipalities, shall be distributed to each municipality, based upon the sales which occurred in that municipality.

The remainder shall be distributed to each county, based upon the sales which occurred in the unincorporated area of such county.

For the purpose of determining allocation to the local government unit, a retail sale by a producer of coal or other mineral mined in Illinois is a sale at retail at the place where the coal or other mineral mined in Illinois is extracted from the earth.

This paragraph does not apply to coal or other mineral when it is delivered or shipped by the seller to the purchaser at a point outside Illinois so that the sale is HB0910 Engrossed - 46 - LRB104 04808 SPS 14835 b exempt under the United States Constitution as a sale in interstate or foreign commerce.

Whenever the Department determines that a refund of money paid into the Local Government Tax Fund should be made to a claimant instead of issuing a credit memorandum, the Department shall notify the State Comptroller, who shall cause the order to be drawn for the amount specified, and to the person named, in such notification from the Department.

Such refund shall be paid by the State Treasurer out of the Local Government Tax Fund.

As soon as possible after the first day of each month, beginning January 1, 2011, upon certification of the Department of Revenue, the Comptroller shall order transferred, and the Treasurer shall transfer, to the STAR Bonds Revenue Fund the local sales tax increment, as defined in the Innovation Development and Economy Act, collected during the second preceding calendar month for sales within a STAR bond district and deposited into the Local Government Tax Fund, less 3% of that amount, which shall be transferred into the Tax Compliance and Administration Fund and shall be used by the Department, subject to appropriation, to cover the costs of the Department in administering the Innovation Development and Economy Act.

As soon as possible after the first day of each month, beginning July 1, 2026, upon certification of the Department of Revenue, the Comptroller shall order transferred, and the HB0910 Engrossed - 47 - LRB104 04808 SPS 14835 b Treasurer shall transfer, to the STAR Bonds Revenue Fund the local sales tax increment, as defined in the Statewide Innovation Development and Economy Act, collected during the second preceding calendar month for sales within a STAR bond district and deposited into the Local Government Tax Fund, less 3% of that amount, which shall be transferred to the Tax Compliance and Administration Fund and shall be used by the Department, subject to appropriation, to cover the costs of the Department in administering the Statewide Innovation Development and Economy Act.

After the monthly transfers transfer to the STAR Bonds Revenue Fund, on or before the 25th day of each calendar month, the Department shall prepare and certify to the Comptroller the disbursement of stated sums of money to named municipalities and counties, the municipalities and counties to be those entitled to distribution of taxes or penalties paid to the Department during the second preceding calendar month.

The amount to be paid to each municipality or county shall be the amount (not including credit memoranda) collected during the second preceding calendar month by the Department and paid into the Local Government Tax Fund, plus an amount the Department determines is necessary to offset any amounts which were erroneously paid to a different taxing body, and not including an amount equal to the amount of refunds made during the second preceding calendar month by the Department, and not including any amount which the Department determines is HB0910 Engrossed - 48 - LRB104 04808 SPS 14835 b necessary to offset any amounts which are payable to a different taxing body but were erroneously paid to the municipality or county, and not including any amounts that are transferred to the STAR Bonds Revenue Fund.

Within 10 days after receipt, by the Comptroller, of the disbursement certification to the municipalities and counties, provided for in this Section to be given to the Comptroller by the Department, the Comptroller shall cause the orders to be drawn for the respective amounts in accordance with the directions contained in such certification.

When certifying the amount of monthly disbursement to a municipality or county under this Section, the Department shall increase or decrease that amount by an amount necessary to offset any misallocation of previous disbursements.

The offset amount shall be the amount erroneously disbursed within the 6 months preceding the time a misallocation is discovered.

The provisions directing the distributions from the special fund in the State treasury provided for in this Section shall constitute an irrevocable and continuing appropriation of all amounts as provided herein.

The State Treasurer and State Comptroller are hereby authorized to make distributions as provided in this Section.

In construing any development, redevelopment, annexation, preannexation, or other lawful agreement in effect prior to September 1, 1990, which describes or refers to receipts from a county or municipal retailers' occupation tax, use tax or HB0910 Engrossed - 49 - LRB104 04808 SPS 14835 b service occupation tax which now cannot be imposed, such description or reference shall be deemed to include the replacement revenue for such abolished taxes, distributed from the Local Government Tax Fund.

As soon as possible after March 8, 2013 (the effective date of Public Act 98-3), the State Comptroller shall order and the State Treasurer shall transfer $6,600,000 from the Local Government Tax Fund to the Illinois State Medical Disciplinary Fund.

(Source:

P.A.

102-700, Article 60, Section 60-10, eff.

4-19-22;

102-700, Article 65, Section 65-15, eff.

4-19-22;

103-154, eff.

6-30-23.) (30 ILCS 105/6z-20) (from Ch.

127, par.

142z-20) (Text of Section before amendment by P.A.

104-457) Sec.

6z-20.

County and Mass Transit District Fund.

Of the money received from the 6.25% general rate (and, beginning July 1, 2000 and through December 31, 2000, the 1.25% rate on motor fuel and gasohol, and beginning on August 6, 2010 through August 15, 2010, and beginning again on August 5, 2022 through August 14, 2022, the 1.25% rate on sales tax holiday items) on sales subject to taxation under the Retailers' Occupation Tax Act and Service Occupation Tax Act and paid into the County and Mass Transit District Fund, distribution to the Regional Transportation Authority tax fund, created pursuant to Section 4.03 of the Regional Transportation HB0910 Engrossed - 50 - LRB104 04808 SPS 14835 b Authority Act, for deposit therein shall be made based upon the retail sales occurring in a county having more than 3,000,000 inhabitants.

The remainder shall be distributed to each county having 3,000,000 or fewer inhabitants based upon the retail sales occurring in each such county.

For the purpose of determining allocation to the local government unit, a retail sale by a producer of coal or other mineral mined in Illinois is a sale at retail at the place where the coal or other mineral mined in Illinois is extracted from the earth.

This paragraph does not apply to coal or other mineral when it is delivered or shipped by the seller to the purchaser at a point outside Illinois so that the sale is exempt under the United States Constitution as a sale in interstate or foreign commerce.

Of the money received from the 6.25% general use tax rate on tangible personal property which is purchased outside Illinois at retail from a retailer and which is titled or registered by any agency of this State's government and paid into the County and Mass Transit District Fund, the amount for which Illinois addresses for titling or registration purposes are given as being in each county having more than 3,000,000 inhabitants shall be distributed into the Regional Transportation Authority tax fund, created pursuant to Section 4.03 of the Regional Transportation Authority Act.

The remainder of the money paid from such sales shall be distributed to each county based on sales for which Illinois HB0910 Engrossed - 51 - LRB104 04808 SPS 14835 b addresses for titling or registration purposes are given as being located in the county.

Any money paid into the Regional Transportation Authority Occupation and Use Tax Replacement Fund from the County and Mass Transit District Fund prior to January 14, 1991, which has not been paid to the Authority prior to that date, shall be transferred to the Regional Transportation Authority tax fund.

Whenever the Department determines that a refund of money paid into the County and Mass Transit District Fund should be made to a claimant instead of issuing a credit memorandum, the Department shall notify the State Comptroller, who shall cause the order to be drawn for the amount specified, and to the person named, in such notification from the Department.

Such refund shall be paid by the State Treasurer out of the County and Mass Transit District Fund.

As soon as possible after the first day of each month, beginning January 1, 2011, upon certification of the Department of Revenue, the Comptroller shall order transferred, and the Treasurer shall transfer, to the STAR Bonds Revenue Fund the local sales tax increment, as defined in the Innovation Development and Economy Act, collected during the second preceding calendar month for sales within a STAR bond district and deposited into the County and Mass Transit District Fund, less 3% of that amount, which shall be transferred into the Tax Compliance and Administration Fund and shall be used by the Department, subject to appropriation, HB0910 Engrossed - 52 - LRB104 04808 SPS 14835 b to cover the costs of the Department in administering the Innovation Development and Economy Act.

After the monthly transfer to the STAR Bonds Revenue Fund, on or before the 25th day of each calendar month, the Department shall prepare and certify to the Comptroller the disbursement of stated sums of money to the Regional Transportation Authority and to named counties, the counties to be those entitled to distribution, as hereinabove provided, of taxes or penalties paid to the Department during the second preceding calendar month.

The amount to be paid to the Regional Transportation Authority and each county having 3,000,000 or fewer inhabitants shall be the amount (not including credit memoranda) collected during the second preceding calendar month by the Department and paid into the County and Mass Transit District Fund, plus an amount the Department determines is necessary to offset any amounts which were erroneously paid to a different taxing body, and not including an amount equal to the amount of refunds made during the second preceding calendar month by the Department, and not including any amount which the Department determines is necessary to offset any amounts which were payable to a different taxing body but were erroneously paid to the Regional Transportation Authority or county, and not including any amounts that are transferred to the STAR Bonds Revenue Fund, less 1.5% of the amount to be paid to the Regional Transportation Authority, which shall be transferred into the HB0910 Engrossed - 53 - LRB104 04808 SPS 14835 b Tax Compliance and Administration Fund.

The Department, at the time of each monthly disbursement to the Regional Transportation Authority, shall prepare and certify to the State Comptroller the amount to be transferred into the Tax Compliance and Administration Fund under this Section.

Within 10 days after receipt, by the Comptroller, of the disbursement certification to the Regional Transportation Authority, counties, and the Tax Compliance and Administration Fund provided for in this Section to be given to the Comptroller by the Department, the Comptroller shall cause the orders to be drawn for the respective amounts in accordance with the directions contained in such certification.

When certifying the amount of a monthly disbursement to the Regional Transportation Authority or to a county under this Section, the Department shall increase or decrease that amount by an amount necessary to offset any misallocation of previous disbursements.

The offset amount shall be the amount erroneously disbursed within the 6 months preceding the time a misallocation is discovered.

The provisions directing the distributions from the special fund in the State treasury Treasury provided for in this Section and from the Regional Transportation Authority tax fund created by Section 4.03 of the Regional Transportation Authority Act shall constitute an irrevocable and continuing appropriation of all amounts as provided herein.

The State Treasurer and State Comptroller are hereby HB0910 Engrossed - 54 - LRB104 04808 SPS 14835 b authorized to make distributions as provided in this Section.

In construing any development, redevelopment, annexation, preannexation or other lawful agreement in effect prior to September 1, 1990, which describes or refers to receipts from a county or municipal retailers' occupation tax, use tax or service occupation tax which now cannot be imposed, such description or reference shall be deemed to include the replacement revenue for such abolished taxes, distributed from the County and Mass Transit District Fund or Local Government Distributive Fund, as the case may be.

(Source:

P.A.

102-700, eff.

4-19-22.) (Text of Section after amendment by P.A.

104-457) Sec.

6z-20.

County and Mass Transit District Fund.

Of the money received from the 6.25% general rate (and, beginning July 1, 2000 and through December 31, 2000, the 1.25% rate on motor fuel and gasohol, and beginning on August 6, 2010 through August 15, 2010, and beginning again on August 5, 2022 through August 14, 2022, the 1.25% rate on sales tax holiday items) on sales subject to taxation under the Retailers' Occupation Tax Act and Service Occupation Tax Act and paid into the County and Mass Transit District Fund, distribution to the Northern Illinois Transit Authority tax fund, created pursuant to Section 4.03 of the Northern Illinois Transit Authority Act, for deposit therein shall be made based upon the retail sales occurring in a county having more than HB0910 Engrossed - 55 - LRB104 04808 SPS 14835 b 3,000,000 inhabitants.

The remainder shall be distributed to each county having 3,000,000 or fewer inhabitants based upon the retail sales occurring in each such county.

For the purpose of determining allocation to the local government unit, a retail sale by a producer of coal or other mineral mined in Illinois is a sale at retail at the place where the coal or other mineral mined in Illinois is extracted from the earth.

This paragraph does not apply to coal or other mineral when it is delivered or shipped by the seller to the purchaser at a point outside Illinois so that the sale is exempt under the United States Constitution as a sale in interstate or foreign commerce.

Of the money received from the 6.25% general use tax rate on tangible personal property which is purchased outside Illinois at retail from a retailer and which is titled or registered by any agency of this State's government and paid into the County and Mass Transit District Fund, the amount for which Illinois addresses for titling or registration purposes are given as being in each county having more than 3,000,000 inhabitants shall be distributed into the Northern Illinois Transit Authority tax fund, created pursuant to Section 4.03 of the Northern Illinois Transit Authority Act.

The remainder of the money paid from such sales shall be distributed to each county based on sales for which Illinois addresses for titling or registration purposes are given as being located in the county.

Any money paid into the Northern Illinois Transit HB0910 Engrossed - 56 - LRB104 04808 SPS 14835 b Authority Occupation and Use Tax Replacement Fund from the County and Mass Transit District Fund prior to January 14, 1991, which has not been paid to the Authority prior to that date, shall be transferred to the Northern Illinois Transit Authority tax fund.

Whenever the Department determines that a refund of money paid into the County and Mass Transit District Fund should be made to a claimant instead of issuing a credit memorandum, the Department shall notify the State Comptroller, who shall cause the order to be drawn for the amount specified, and to the person named, in such notification from the Department.

Such refund shall be paid by the State Treasurer out of the County and Mass Transit District Fund.

As soon as possible after the first day of each month, beginning January 1, 2011, upon certification of the Department of Revenue, the Comptroller shall order transferred, and the Treasurer shall transfer, to the STAR Bonds Revenue Fund the local sales tax increment, as defined in the Innovation Development and Economy Act, collected during the second preceding calendar month for sales within a STAR bond district and deposited into the County and Mass Transit District Fund, less 3% of that amount, which shall be transferred into the Tax Compliance and Administration Fund and shall be used by the Department, subject to appropriation, to cover the costs of the Department in administering the Innovation Development and Economy Act.

HB0910 Engrossed - 57 - LRB104 04808 SPS 14835 b As soon as possible after the first day of each month, beginning July 1, 2026, upon certification of the Department of Revenue, the Comptroller shall order transferred, and the Treasurer shall transfer, to the STAR Bonds Revenue Fund the local sales tax increment, as defined in the Statewide Innovation Development and Economy Act, collected during the second preceding calendar month for sales within a STAR bond district and deposited into the County and Mass Transit District Fund, less 3% of that amount, which shall be transferred into the Tax Compliance and Administration Fund and shall be used by the Department, subject to appropriation, to cover the costs of the Department in administering the Statewide Innovation Development and Economy Act.

After the monthly transfers transfer to the STAR Bonds Revenue Fund, on or before the 25th day of each calendar month, the Department shall prepare and certify to the Comptroller the disbursement of stated sums of money to the Northern Illinois Transit Authority and to named counties, the counties to be those entitled to distribution, as hereinabove provided, of taxes or penalties paid to the Department during the second preceding calendar month.

The amount to be paid to the Northern Illinois Transit Authority and each county having 3,000,000 or fewer inhabitants shall be the amount (not including credit memoranda) collected during the second preceding calendar month by the Department and paid into the County and Mass Transit District Fund, plus an amount the HB0910 Engrossed - 58 - LRB104 04808 SPS 14835 b Department determines is necessary to offset any amounts which were erroneously paid to a different taxing body, and not including an amount equal to the amount of refunds made during the second preceding calendar month by the Department, and not including any amount which the Department determines is necessary to offset any amounts which were payable to a different taxing body but were erroneously paid to the Northern Illinois Transit Authority or county, and not including any amounts that are transferred to the STAR Bonds Revenue Fund, less 1.5% of the amount to be paid to the Northern Illinois Transit Authority, which shall be transferred into the Tax Compliance and Administration Fund.

The Department, at the time of each monthly disbursement to the Northern Illinois Transit Authority, shall prepare and certify to the State Comptroller the amount to be transferred into the Tax Compliance and Administration Fund under this Section.

Within 10 days after receipt, by the Comptroller, of the disbursement certification to the Northern Illinois Transit Authority, counties, and the Tax Compliance and Administration Fund provided for in this Section to be given to the Comptroller by the Department, the Comptroller shall cause the orders to be drawn for the respective amounts in accordance with the directions contained in such certification.

When certifying the amount of a monthly disbursement to the Northern Illinois Transit Authority or to a county under HB0910 Engrossed - 59 - LRB104 04808 SPS 14835 b this Section, the Department shall increase or decrease that amount by an amount necessary to offset any misallocation of previous disbursements.

The offset amount shall be the amount erroneously disbursed within the 6 months preceding the time a misallocation is discovered.

The provisions directing the distributions from the special fund in the State treasury provided for in this Section and from the Northern Illinois Transit Authority tax fund created by Section 4.03 of the Northern Illinois Transit Authority Act shall constitute an irrevocable and continuing appropriation of all amounts as provided herein.

The State Treasurer and State Comptroller are hereby authorized to make distributions as provided in this Section.

In construing any development, redevelopment, annexation, preannexation or other lawful agreement in effect prior to September 1, 1990, which describes or refers to receipts from a county or municipal retailers' occupation tax, use tax or service occupation tax which now cannot be imposed, such description or reference shall be deemed to include the replacement revenue for such abolished taxes, distributed from the County and Mass Transit District Fund or Local Government Distributive Fund, as the case may be.

(Source:

P.A.

104-457, eff.

6-1-26.) (30 ILCS 105/5.593 rep.) (30 ILCS 105/6z-60 rep.) HB0910 Engrossed - 60 - LRB104 04808 SPS 14835 b Section 10-17.

The State Finance Act is amended by repealing Sections 5.593 and 6z-60.

Section 10-20.

The Illinois Income Tax Act is amended by adding Sections 221.5 and 221.6 as follows:

(35 ILCS 5/221.5 new) Sec.

221.5.

Rehabilitation costs;

qualified historic properties;

Capital City Downtown Medical District.

(a) As used in this Section:

"Phased rehabilitation" means a project that is completed in phases, as defined under Section 47 of the federal Internal Revenue Code and pursuant to National Park Service regulations at 36 C.F.R.

67.

"Placed in service" means the date when the property is placed in a condition or state of readiness and availability for a specifically assigned function as defined under Section 47 of the federal Internal Revenue Code and federal Treasury Regulation Sections 1.46 and 1.48.

"Qualified expenditure" means all the costs and expenses defined as qualified rehabilitation expenditures under Section 47 of the federal Internal Revenue Code that were incurred in connection with a qualified historic structure.

"Qualified historic structure" means a certified historic structure as defined under Section 47(c)(3) of the federal Internal Revenue Code.

HB0910 Engrossed - 61 - LRB104 04808 SPS 14835 b "Qualified rehabilitation plan" means a project that is approved by the Department of Natural Resources and the National Park Service as being consistent with the United States Secretary of the Interior's Standards for Rehabilitation.

"Qualified taxpayer" means the owner of the qualified historic structure or any other person who qualifies for the federal rehabilitation credit allowed by Section 47 of the federal Internal Revenue Code with respect to that qualified historic structure.

(b) For taxable years beginning on or after January 1, 2027, there shall be allowed a tax credit against the tax imposed by subsections (a) and (b) of Section 201 of this Act in an aggregate amount equal to 25% of the qualified expenditures incurred by a qualified taxpayer in the restoration and preservation of a qualified historic structure located within the bounds of the Capital City Downtown Medical District pursuant to a qualified rehabilitation plan, provided that the total amount of such expenditures must (i) equal $5,000 or more and (ii) exceed the adjusted basis of the qualified historic structure on the first day the qualified rehabilitation plan begins.

For any rehabilitation project, regardless of duration or number of phases, the project's compliance with items (i) and (ii) shall be determined based on the aggregate amount of qualified expenditures for the entire project and may include expenditures incurred under HB0910 Engrossed - 62 - LRB104 04808 SPS 14835 b subsection (a), this subsection, or both subsection (a) and this subsection.

If the qualified rehabilitation plan spans multiple years, the aggregate credit for the entire project shall be allowed in the last taxable year, except for phased rehabilitation projects, which may receive credits upon completion of each phase.

Before obtaining the first phased credit, the total amount of such expenditures must meet the requirements of items (i) and (ii) and the rehabilitated portion of the qualified historic structure must be placed in service.

If the taxpayer is a partnership or subchapter S corporation, the credit shall be allowed to the partners or shareholders in accordance with the provisions of Section 251.

(c) The credit or credits may not reduce the taxpayer's liability to less than zero.

If the amount of the credit or credits exceeds the taxpayer's liability, the excess may be carried forward and applied against the taxpayer's liability in the 5 taxable years following the excess credit year.