Illinois 95th Regular Session Status: Enacted 1 D cosponsors

SB 783 — STATE GOVERNMENT-TECH

Last action — Public Act . . . . . . . . . 95-0707

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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 08, 2007. Enacted.

Prognosis

Advancing 58% · 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.

  • 2 sponsors

    0 primary, 2 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 D).

  • Mixed recorded votes

    5 passed, 1 failed in 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 Interstate Library Compact Act. Makes a technical change in a Section concerning the compact administrator.

Bill Text

What changed in the latest version

10232 added · 10233 removed

Plain-language change summary

In the latest version of SB 783, the bill now includes provisions for the State Services Assurance Act for FY2008, emphasizing the importance of having bilingual State employees to serve citizens who may not speak English fluently. Additionally, a previously proposed requirement for the Department of Commerce and Economic Opportunity to create a public grant award database has been removed from the bill. This change is significant because it shifts the focus towards enhancing State services directly affecting residents while eliminating the requirement for a transparency tool related to grants.

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SB0783 Enrolled LRB095 05523 BDD 25613 b AN ACT concerning State government.
SB0783 Re-Enrolled LRB095 05523 BDD 25613 b AN ACT concerning State government.
SB0783 Enrolled - 2 - LRB095 05523 BDD 25613 b Section 3-10.
SB0783 Re-Enrolled - 2 - LRB095 05523 BDD 25613 b Section 3-10.
SB0783 Enrolled - 3 - LRB095 05523 BDD 25613 b (2) Mental health and developmental centers operated by the Department of Human Services shall have at least 20 additional bilingual on-board frontline staff.
SB0783 Re-Enrolled - 3 - LRB095 05523 BDD 25613 b (2) Mental health and developmental centers operated by the Department of Human Services shall have at least 20 additional bilingual on-board frontline staff.
On or before April 1, 2008 and each year thereafter, each executive branch agency, board, SB0783 Enrolled - 4 - LRB095 05523 BDD 25613 b and commission shall prepare and submit a report to the General Assembly on the staffing level of bilingual employees.
On or before April 1, 2008 and each year thereafter, each executive branch agency, board, SB0783 Re-Enrolled - 4 - LRB095 05523 BDD 25613 b and commission shall prepare and submit a report to the General Assembly on the staffing level of bilingual employees.
The State shall pay the cost of the basic program of group health benefits only after benefits are reduced by the amount of benefits covered by Medicare for all SB0783 Enrolled - 5 - LRB095 05523 BDD 25613 b members and dependents who are eligible for benefits under Social Security or the Railroad Retirement system or who had sufficient Medicare-covered government employment, except that such reduction in benefits shall apply only to those members and dependents who (1) first become eligible for such Medicare coverage on or after July 1, 1992;
The State shall pay the cost of the basic program of group health benefits only after benefits are reduced by the amount of benefits covered by Medicare for all SB0783 Re-Enrolled - 5 - LRB095 05523 BDD 25613 b members and dependents who are eligible for benefits under Social Security or the Railroad Retirement system or who had sufficient Medicare-covered government employment, except that such reduction in benefits shall apply only to those members and dependents who (1) first become eligible for such Medicare coverage on or after July 1, 1992;
(a-1) Beginning January 1, 1998, for each person who SB0783 Enrolled - 6 - LRB095 05523 BDD 25613 b becomes a new SERS annuitant and participates in the basic program of group health benefits, the State shall contribute toward the cost of the annuitant’s coverage under the basic program of group health benefits an amount equal to 5% of that cost for each full year of creditable service upon which the annuitant’s retirement annuity is based, up to a maximum of 100% for an annuitant with 20 or more years of creditable service.
(a-1) Beginning January 1, 1998, for each person who SB0783 Re-Enrolled - 6 - LRB095 05523 BDD 25613 b becomes a new SERS annuitant and participates in the basic program of group health benefits, the State shall contribute toward the cost of the annuitant’s coverage under the basic program of group health benefits an amount equal to 5% of that cost for each full year of creditable service upon which the annuitant’s retirement annuity is based, up to a maximum of 100% for an annuitant with 20 or more years of creditable service.
(a-2) Beginning January 1, 1998, for each person who becomes a new SERS survivor and participates in the basic program of group health benefits, the State shall contribute toward the cost of the survivor’s coverage under the basic program of group health benefits an amount equal to 5% of that cost for each full year of the deceased employee’s or deceased annuitant’s creditable service in the State Employees’ Retirement System of Illinois on the date of death, up to a maximum of 100% for a survivor of an employee or annuitant with SB0783 Enrolled - 7 - LRB095 05523 BDD 25613 b 20 or more years of creditable service.
(a-2) Beginning January 1, 1998, for each person who becomes a new SERS survivor and participates in the basic program of group health benefits, the State shall contribute toward the cost of the survivor’s coverage under the basic program of group health benefits an amount equal to 5% of that cost for each full year of the deceased employee’s or deceased annuitant’s creditable service in the State Employees’ Retirement System of Illinois on the date of death, up to a maximum of 100% for a survivor of an employee or annuitant with SB0783 Re-Enrolled - 7 - LRB095 05523 BDD 25613 b 20 or more years of creditable service.
(a-5) Beginning January 1, 1998, for each person who becomes a new SURS survivor and participates in the basic program of group health benefits, the State shall contribute toward the cost of the survivor’s coverage under the basic SB0783 Enrolled - 8 - LRB095 05523 BDD 25613 b program of group health benefits an amount equal to 5% of that cost for each full year of the deceased employee’s or deceased annuitant’s creditable service in the State Universities Retirement System on the date of death, up to a maximum of 100% for a survivor of an employee or annuitant with 20 or more years of creditable service.
(a-5) Beginning January 1, 1998, for each person who becomes a new SURS survivor and participates in the basic program of group health benefits, the State shall contribute toward the cost of the survivor’s coverage under the basic SB0783 Re-Enrolled - 8 - LRB095 05523 BDD 25613 b program of group health benefits an amount equal to 5% of that cost for each full year of the deceased employee’s or deceased annuitant’s creditable service in the State Universities Retirement System on the date of death, up to a maximum of 100% for a survivor of an employee or annuitant with 20 or more years of creditable service.
(a-7) Beginning July 1, 1998, for each person who becomes a new TRS State survivor and participates in the basic program of group health benefits, the State shall contribute toward the SB0783 Enrolled - 9 - LRB095 05523 BDD 25613 b cost of the survivor’s coverage under the basic program of group health benefits an amount equal to 5% of that cost for each full year of the deceased employee’s or deceased annuitant’s creditable service as a teacher as defined in paragraph (2), (3), or (5) of Section 16-106 of the Illinois Pension Code on the date of death, up to a maximum of 100%;
(a-7) Beginning July 1, 1998, for each person who becomes a new TRS State survivor and participates in the basic program of group health benefits, the State shall contribute toward the SB0783 Re-Enrolled - 9 - LRB095 05523 BDD 25613 b cost of the survivor’s coverage under the basic program of group health benefits an amount equal to 5% of that cost for each full year of the deceased employee’s or deceased annuitant’s creditable service as a teacher as defined in paragraph (2), (3), or (5) of Section 16-106 of the Illinois Pension Code on the date of death, up to a maximum of 100%;
(a-9) No later than May 1 of each calendar year, the Director of Central Management Services shall certify in writing to the Executive Secretary of the State Employees’ SB0783 Enrolled - 10 - LRB095 05523 BDD 25613 b Retirement System of Illinois the amounts of the Medicare supplement health care premiums and the amounts of the health care premiums for all other retirees who are not Medicare eligible.
(a-9) No later than May 1 of each calendar year, the Director of Central Management Services shall certify in writing to the Executive Secretary of the State Employees’ SB0783 Re-Enrolled - 10 - LRB095 05523 BDD 25613 b Retirement System of Illinois the amounts of the Medicare supplement health care premiums and the amounts of the health care premiums for all other retirees who are not Medicare eligible.
The transferred moneys, and interest accrued thereon, shall be used exclusively for transfers to administrative service SB0783 Enrolled - 11 - LRB095 05523 BDD 25613 b organizations or their financial institutions for payments of claims to claimants and providers under the self-insurance health plan.
The transferred moneys, and interest accrued thereon, shall be used exclusively for transfers to administrative service SB0783 Re-Enrolled - 11 - LRB095 05523 BDD 25613 b organizations or their financial institutions for payments of claims to claimants and providers under the self-insurance health plan.
This 24-month limitation and the requirement SB0783 Enrolled - 12 - LRB095 05523 BDD 25613 b of returning to active service shall not apply to persons receiving ordinary or accidental disability benefits or retirement benefits through the appropriate State retirement system or benefits under the Workers’ Compensation or Occupational Disease Act.
This 24-month limitation and the requirement SB0783 Re-Enrolled - 12 - LRB095 05523 BDD 25613 b of returning to active service shall not apply to persons receiving ordinary or accidental disability benefits or retirement benefits through the appropriate State retirement system or benefits under the Workers’ Compensation or Occupational Disease Act.
(f) The Department shall establish by rule the extent to SB0783 Enrolled - 13 - LRB095 05523 BDD 25613 b which other employee benefits will continue for persons in non-pay status or who are not in active service.
(f) The Department shall establish by rule the extent to SB0783 Re-Enrolled - 13 - LRB095 05523 BDD 25613 b which other employee benefits will continue for persons in non-pay status or who are not in active service.
(i) Any unit of local government within the State of SB0783 Enrolled - 14 - LRB095 05523 BDD 25613 b Illinois may apply to the Director to have its employees, annuitants, and their dependents provided group health coverage under this Act on a non-insured basis.
(i) Any unit of local government within the State of SB0783 Re-Enrolled - 14 - LRB095 05523 BDD 25613 b Illinois may apply to the Director to have its employees, annuitants, and their dependents provided group health coverage under this Act on a non-insured basis.
A unit of local government must remit the entire cost of providing coverage under the State group health benefits plan or, for coverage under a health maintenance organization, an amount determined by the Director based on an analysis of the sex, age, geographic location, or other relevant demographic variables for its employees, except that the unit of local government shall not be required to enroll those of its employees who are covered spouses or dependents under this plan or another group policy or plan providing health benefits as long as (1) an appropriate official from the unit of local government attests that each employee not enrolled is a covered spouse or dependent under this plan or another group policy or plan, and (2) at least 85% of the employees are enrolled and the unit of local government remits the entire cost of providing coverage to those employees, except that a participating school district must have enrolled at least 85% of its full-time employees who have not waived coverage under the district’s group health plan by participating in a component of the district’s cafeteria SB0783 Enrolled - 15 - LRB095 05523 BDD 25613 b plan.
A unit of local government must remit the entire cost of providing coverage under the State group health benefits plan or, for coverage under a health maintenance organization, an amount determined by the Director based on an analysis of the sex, age, geographic location, or other relevant demographic variables for its employees, except that the unit of local government shall not be required to enroll those of its employees who are covered spouses or dependents under this plan or another group policy or plan providing health benefits as long as (1) an appropriate official from the unit of local government attests that each employee not enrolled is a covered spouse or dependent under this plan or another group policy or plan, and (2) at least 85% of the employees are enrolled and the unit of local government remits the entire cost of providing coverage to those employees, except that a participating school district must have enrolled at least 85% of its full-time employees who have not waived coverage under the district’s group health plan by participating in a component of the district’s cafeteria SB0783 Re-Enrolled - 15 - LRB095 05523 BDD 25613 b plan.
(1) In the first year of coverage, the rates shall be equal to the amount normally charged to State employees for elected optional coverages or for enrolled dependents SB0783 Enrolled - 16 - LRB095 05523 BDD 25613 b coverages or other contributory coverages, or contributed by the State for basic insurance coverages on behalf of its employees, adjusted for differences between State employees and employees of the local government in age, sex, geographic location or other relevant demographic variables, plus an amount sufficient to pay for the additional administrative costs of providing coverage to employees of the unit of local government and their dependents.
(1) In the first year of coverage, the rates shall be equal to the amount normally charged to State employees for elected optional coverages or for enrolled dependents SB0783 Re-Enrolled - 16 - LRB095 05523 BDD 25613 b coverages or other contributory coverages, or contributed by the State for basic insurance coverages on behalf of its employees, adjusted for differences between State employees and employees of the local government in age, sex, geographic location or other relevant demographic variables, plus an amount sufficient to pay for the additional administrative costs of providing coverage to employees of the unit of local government and their dependents.
Monthly payments by the unit of local government or its employees for group health benefits plan or health maintenance organization coverage shall be deposited in the Local SB0783 Enrolled - 17 - LRB095 05523 BDD 25613 b Government Health Insurance Reserve Fund.
Monthly payments by the unit of local government or its employees for group health benefits plan or health maintenance organization coverage shall be deposited in the Local SB0783 Re-Enrolled - 17 - LRB095 05523 BDD 25613 b Government Health Insurance Reserve Fund.
To SB0783 Enrolled - 18 - LRB095 05523 BDD 25613 b participate, a rehabilitation facility must agree to enroll all of its employees and remit the entire cost of providing such coverage for its employees, except that the rehabilitation facility shall not be required to enroll those of its employees who are covered spouses or dependents under this plan or another group policy or plan providing health benefits as long as (1) an appropriate official from the rehabilitation facility attests that each employee not enrolled is a covered spouse or dependent under this plan or another group policy or plan, and (2) at least 85% of the employees are enrolled and the rehabilitation facility remits the entire cost of providing coverage to those employees.
To SB0783 Re-Enrolled - 18 - LRB095 05523 BDD 25613 b participate, a rehabilitation facility must agree to enroll all of its employees and remit the entire cost of providing such coverage for its employees, except that the rehabilitation facility shall not be required to enroll those of its employees who are covered spouses or dependents under this plan or another group policy or plan providing health benefits as long as (1) an appropriate official from the rehabilitation facility attests that each employee not enrolled is a covered spouse or dependent under this plan or another group policy or plan, and (2) at least 85% of the employees are enrolled and the rehabilitation facility remits the entire cost of providing coverage to those employees.
(1) In the first year of coverage, the rates shall be SB0783 Enrolled - 19 - LRB095 05523 BDD 25613 b equal to the amount normally charged to State employees for elected optional coverages or for enrolled dependents coverages or other contributory coverages on behalf of its employees, adjusted for differences between State employees and employees of the rehabilitation facility in age, sex, geographic location or other relevant demographic variables, plus an amount sufficient to pay for the additional administrative costs of providing coverage to employees of the rehabilitation facility and their dependents.
(1) In the first year of coverage, the rates shall be SB0783 Re-Enrolled - 19 - LRB095 05523 BDD 25613 b equal to the amount normally charged to State employees for elected optional coverages or for enrolled dependents coverages or other contributory coverages on behalf of its employees, adjusted for differences between State employees and employees of the rehabilitation facility in age, sex, geographic location or other relevant demographic variables, plus an amount sufficient to pay for the additional administrative costs of providing coverage to employees of the rehabilitation facility and their dependents.
Dependent coverage shall be offered on an optional basis, with employees, or some combination of the 2 as SB0783 Enrolled - 20 - LRB095 05523 BDD 25613 b determined by the domestic violence shelter or service.
Dependent coverage shall be offered on an optional basis, with employees, or some combination of the 2 as SB0783 Re-Enrolled - 20 - LRB095 05523 BDD 25613 b determined by the domestic violence shelter or service.
(l) A public community college or entity organized pursuant to the Public Community College Act may apply to the Director SB0783 Enrolled - 21 - LRB095 05523 BDD 25613 b initially to have only annuitants not covered prior to July 1, 1992 by the district’s health plan provided health coverage under this Act on a non-insured basis.
(l) A public community college or entity organized pursuant to the Public Community College Act may apply to the Director SB0783 Re-Enrolled - 21 - LRB095 05523 BDD 25613 b initially to have only annuitants not covered prior to July 1, 1992 by the district’s health plan provided health coverage under this Act on a non-insured basis.
To participate, a child advocacy center must agree to enroll all of its employees and pay the SB0783 Enrolled - 22 - LRB095 05523 BDD 25613 b entire cost of providing coverage for its employees.
To participate, a child advocacy center must agree to enroll all of its employees and pay the SB0783 Re-Enrolled - 22 - LRB095 05523 BDD 25613 b entire cost of providing coverage for its employees.
Monthly payments by the child advocacy center or its employees for group health insurance shall be deposited into SB0783 Enrolled - 23 - LRB095 05523 BDD 25613 b the Local Government Health Insurance Reserve Fund.
Monthly payments by the child advocacy center or its employees for group health insurance shall be deposited into SB0783 Re-Enrolled - 23 - LRB095 05523 BDD 25613 b the Local Government Health Insurance Reserve Fund.
(2) The next $4,500,000 shall be deposited directly into the Community Mental Health Medicaid Trust Fund to be used by the Department of Human Services’ Division of SB0783 Enrolled - 24 - LRB095 05523 BDD 25613 b Mental Health for the oversight and administration of community mental health services and up to $1,000,000 of this amount may be used for support of community mental health service initiatives;
(2) The next $4,500,000 shall be deposited directly into the Community Mental Health Medicaid Trust Fund to be used by the Department of Human Services’ Division of SB0783 Re-Enrolled - 24 - LRB095 05523 BDD 25613 b Mental Health for the oversight and administration of community mental health services and up to $1,000,000 of this amount may be used for support of community mental health service initiatives;
At the direction of the Director of Healthcare and Family Services, on April 1, 2005, or as soon thereafter as practical, the Comptroller shall direct and the State Treasurer shall transfer amounts not to exceed $14,000,000 into the SB0783 Enrolled - 25 - LRB095 05523 BDD 25613 b Community Mental Health Medicaid Trust Fund from the Public Aid Recoveries Trust Fund.
At the direction of the Director of Healthcare and Family Services, on April 1, 2005, or as soon thereafter as practical, the Comptroller shall direct and the State Treasurer shall transfer amounts not to exceed $14,000,000 into the SB0783 Re-Enrolled - 25 - LRB095 05523 BDD 25613 b Community Mental Health Medicaid Trust Fund from the Public Aid Recoveries Trust Fund.
SB0783 Enrolled - 26 - LRB095 05523 BDD 25613 b 94-839, eff.
SB0783 Re-Enrolled - 26 - LRB095 05523 BDD 25613 b 94-839, eff.
(b-5) Beginning in State fiscal year 2008, any funds paid to the State by the federal government under Title XIX or Title SB0783 Enrolled - 27 - LRB095 05523 BDD 25613 b XXI of the Social Security Act for services delivered through the Children’s Residential Waiver and the Children’s In-Home Support Waiver shall be deposited directly into the Community Developmental Disability Services Medicaid Trust Fund and shall not be subject to the transfer provisions of subsection (b).
(b-5) Beginning in State fiscal year 2008, any funds paid to the State by the federal government under Title XIX or Title SB0783 Re-Enrolled - 27 - LRB095 05523 BDD 25613 b XXI of the Social Security Act for services delivered through the Children’s Residential Waiver and the Children’s In-Home Support Waiver shall be deposited directly into the Community Developmental Disability Services Medicaid Trust Fund and shall not be subject to the transfer provisions of subsection (b).
The Department shall establish the program at 3 SB0783 Enrolled - 28 - LRB095 05523 BDD 25613 b different sites in the State.
The Department shall establish the program at 3 SB0783 Re-Enrolled - 28 - LRB095 05523 BDD 25613 b different sites in the State.
In addition to the aforementioned items, on January 1, 2008, The Autism Program shall expand training and direct services by deploying additional regional centers, outreach SB0783 Enrolled - 29 - LRB095 05523 BDD 25613 b centers, and community planning and network development initiatives.
In addition to the aforementioned items, on January 1, 2008, The Autism Program shall expand training and direct services by deploying additional regional centers, outreach SB0783 Re-Enrolled - 29 - LRB095 05523 BDD 25613 b centers, and community planning and network development initiatives.
"Eligible SB0783 Enrolled - 30 - LRB095 05523 BDD 25613 b expenses" does not include expenses related to cosmetic upgrades, staff expansion or salary, or structural expansion of any unit or department of a hospital other than obstetrical or emergency units.
"Eligible SB0783 Re-Enrolled - 30 - LRB095 05523 BDD 25613 b expenses" does not include expenses related to cosmetic upgrades, staff expansion or salary, or structural expansion of any unit or department of a hospital other than obstetrical or emergency units.
(30 ILCS 105/5.675 new) SB0783 Enrolled - 31 - LRB095 05523 BDD 25613 b Sec.
(30 ILCS 105/5.675 new) SB0783 Re-Enrolled - 31 - LRB095 05523 BDD 25613 b Sec.
Moneys in the SBE Federal Department of Education Fund shall be used, subject to appropriation by the General Assembly, for grants and contracts to local education agencies, colleges and universities, and other State agencies and for administrative SB0783 Enrolled - 32 - LRB095 05523 BDD 25613 b expenses of the State Board of Education.
Moneys in the SBE Federal Department of Education Fund shall be used, subject to appropriation by the General Assembly, for grants and contracts to local education agencies, colleges and universities, and other State agencies and for administrative SB0783 Re-Enrolled - 32 - LRB095 05523 BDD 25613 b expenses of the State Board of Education.
The SBE Federal Agency Services Fund is created as a federal trust fund SB0783 Enrolled - 33 - LRB095 05523 BDD 25613 b in the State treasury.
The SBE Federal Agency Services Fund is created as a federal trust fund SB0783 Re-Enrolled - 33 - LRB095 05523 BDD 25613 b in the State treasury.
Any future deposits that would otherwise be made into the SBE Department of Health and Human SB0783 Enrolled - 34 - LRB095 05523 BDD 25613 b Services Fund, the SBE Federal Department of Labor Federal Trust Fund, or the SBE Federal National Community Service Fund must instead be made into the SBE Federal Agency Services Fund.
Any future deposits that would otherwise be made into the SBE Department of Health and Human SB0783 Re-Enrolled - 34 - LRB095 05523 BDD 25613 b Services Fund, the SBE Federal Department of Labor Federal Trust Fund, or the SBE Federal National Community Service Fund must instead be made into the SBE Federal Agency Services Fund.
However, SB0783 Enrolled - 35 - LRB095 05523 BDD 25613 b non-appropriated spending is allowed for the refund of unexpended grant moneys to the federal government.
However, SB0783 Re-Enrolled - 35 - LRB095 05523 BDD 25613 b non-appropriated spending is allowed for the refund of unexpended grant moneys to the federal government.
The loans shall be for the purpose of such capital needs, including but not limited to special use facilities, requirements for serving the disabled, mentally ill, or SB0783 Enrolled - 36 - LRB095 05523 BDD 25613 b substance abusers, and medical and technology equipment.
The loans shall be for the purpose of such capital needs, including but not limited to special use facilities, requirements for serving the disabled, mentally ill, or SB0783 Re-Enrolled - 36 - LRB095 05523 BDD 25613 b substance abusers, and medical and technology equipment.
(c) Notwithstanding any other provision of State law to the contrary, on or after July 1, 2007, and until June 30, 2008, in addition to any other transfers that may be provided for by law, at the direction of and upon notification of the Secretary of State, the State Comptroller shall direct and the State Treasurer shall transfer amounts into the Secretary of State SB0783 Enrolled - 37 - LRB095 05523 BDD 25613 b Identification Security and Theft Prevention Fund from the designated funds not exceeding the following totals:
(c) Notwithstanding any other provision of State law to the contrary, on or after July 1, 2007, and until June 30, 2008, in addition to any other transfers that may be provided for by law, at the direction of and upon notification of the Secretary of State, the State Comptroller shall direct and the State Treasurer shall transfer amounts into the Secretary of State SB0783 Re-Enrolled - 37 - LRB095 05523 BDD 25613 b Identification Security and Theft Prevention Fund from the designated funds not exceeding the following totals:
and secondly -- for expenses of the Department of Transportation for construction, reconstruction, improvement, repair, maintenance, operation, and SB0783 Enrolled - 38 - LRB095 05523 BDD 25613 b administration of highways in accordance with the provisions of laws relating thereto, or for any purpose related or incident to and connected therewith, including the separation of grades of those highways with railroads and with highways and including the payment of awards made by the Illinois Workers’ Compensation Commission under the terms of the Workers’ Compensation Act or Workers’ Occupational Diseases Act for injury or death of an employee of the Division of Highways in the Department of Transportation;
and secondly -- for expenses of the Department of Transportation for construction, reconstruction, improvement, repair, maintenance, operation, and SB0783 Re-Enrolled - 38 - LRB095 05523 BDD 25613 b administration of highways in accordance with the provisions of laws relating thereto, or for any purpose related or incident to and connected therewith, including the separation of grades of those highways with railroads and with highways and including the payment of awards made by the Illinois Workers’ Compensation Commission under the terms of the Workers’ Compensation Act or Workers’ Occupational Diseases Act for injury or death of an employee of the Division of Highways in the Department of Transportation;
or for the operating SB0783 Enrolled - 39 - LRB095 05523 BDD 25613 b expenses of the Department relating to the administration of public transportation programs;
or for the operating SB0783 Re-Enrolled - 39 - LRB095 05523 BDD 25613 b expenses of the Department relating to the administration of public transportation programs;
but this limitation is not a restriction upon SB0783 Enrolled - 40 - LRB095 05523 BDD 25613 b appropriating for those purposes any Road Fund monies that are eligible for federal reimbursement:
but this limitation is not a restriction upon SB0783 Re-Enrolled - 40 - LRB095 05523 BDD 25613 b appropriating for those purposes any Road Fund monies that are eligible for federal reimbursement:
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SB0783 Enrolled - 41 - LRB095 05523 BDD 25613 b Beginning with fiscal year 1984 and thereafter, no Road Fund monies shall be appropriated to any Department or agency of State government for administration, grants, or operations except as provided hereafter;
SB0783 Re-Enrolled - 41 - LRB095 05523 BDD 25613 b Beginning with fiscal year 1984 and thereafter, no Road Fund monies shall be appropriated to any Department or agency of State government for administration, grants, or operations except as provided hereafter;
and secondly -- no Road Fund monies derived from fees, excises, or license taxes relating to registration, operation and use of vehicles on public highways or to fuels used for the propulsion of those vehicles, shall be appropriated or expended other than for costs of SB0783 Enrolled - 42 - LRB095 05523 BDD 25613 b administering the laws imposing those fees, excises, and license taxes, statutory refunds and adjustments allowed thereunder, administrative costs of the Department of Transportation, including, but not limited to, the operating expenses of the Department relating to the administration of public transportation programs, payment of debts and liabilities incurred in construction and reconstruction of public highways and bridges, acquisition of rights-of-way for and the cost of construction, reconstruction, maintenance, repair, and operation of public highways and bridges under the direction and supervision of the State, political subdivision, or municipality collecting those monies, and the costs for patrolling and policing the public highways (by State, political subdivision, or municipality collecting that money) for enforcement of traffic laws.
and secondly -- no Road Fund monies derived from fees, excises, or license taxes relating to registration, operation and use of vehicles on public highways or to fuels used for the propulsion of those vehicles, shall be appropriated or expended other than for costs of SB0783 Re-Enrolled - 42 - LRB095 05523 BDD 25613 b administering the laws imposing those fees, excises, and license taxes, statutory refunds and adjustments allowed thereunder, administrative costs of the Department of Transportation, including, but not limited to, the operating expenses of the Department relating to the administration of public transportation programs, payment of debts and liabilities incurred in construction and reconstruction of public highways and bridges, acquisition of rights-of-way for and the cost of construction, reconstruction, maintenance, repair, and operation of public highways and bridges under the direction and supervision of the State, political subdivision, or municipality collecting those monies, and the costs for patrolling and policing the public highways (by State, political subdivision, or municipality collecting that money) for enforcement of traffic laws.
Except as provided in this paragraph, beginning with fiscal year 1991 and thereafter, no Road Fund monies shall be appropriated to the Department of State Police for the purposes of this Section in excess of its total fiscal year 1990 Road SB0783 Enrolled - 43 - LRB095 05523 BDD 25613 b Fund appropriations for those purposes unless otherwise provided in Section 5g of this Act.
Except as provided in this paragraph, beginning with fiscal year 1991 and thereafter, no Road Fund monies shall be appropriated to the Department of State Police for the purposes of this Section in excess of its total fiscal year 1990 Road SB0783 Re-Enrolled - 43 - LRB095 05523 BDD 25613 b Fund appropriations for those purposes unless otherwise provided in Section 5g of this Act.
For fiscal years 2003, 2004, 2005, 2006, and 2007, and 2008 only, no Road Fund monies shall be appropriated to the Department of State Police for the purposes of this Section in excess of $97,310,000.
For fiscal years 2003, 2004, 2005, 2006, and 2007 only, no Road Fund monies shall be appropriated to the Department of State Police for the purposes of this Section in excess of $97,310,000.
For fiscal year 2008 only, no Road Fund monies shall be appropriated to the Department of State Police for the purposes of this Section in excess of $106,100,000.
Beginning with fiscal year 2000, total Road Fund appropriations to the Secretary of State for the purposes of this Section shall not exceed the amounts specified for the following fiscal years:
Beginning with fiscal year 2000, total Road Fund SB0783 Re-Enrolled - 44 - LRB095 05523 BDD 25613 b appropriations to the Secretary of State for the purposes of this Section shall not exceed the amounts specified for the following fiscal years:
SB0783 Enrolled - 44 - LRB095 05523 BDD 25613 b Fiscal Year 2000 $80,500,000;
Fiscal Year 2000 $80,500,000;
The additional amounts authorized for expenditure in this Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91 shall be repaid to the Road Fund from the General Revenue Fund in the next succeeding fiscal year that the General Revenue Fund has a positive budgetary balance, as determined by SB0783 Enrolled - 45 - LRB095 05523 BDD 25613 b generally accepted accounting principles applicable to government.
The additional amounts authorized for expenditure in this Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91 SB0783 Re-Enrolled - 45 - LRB095 05523 BDD 25613 b shall be repaid to the Road Fund from the General Revenue Fund in the next succeeding fiscal year that the General Revenue Fund has a positive budgetary balance, as determined by generally accepted accounting principles applicable to government.
Eighty percent of the federal funds received by the Illinois Department of Human Services under the Title IV-A Emergency Assistance program as reimbursement for expenditures made from the Illinois Department of Children and Family Services appropriations for the costs of services in behalf of Department of Children and Family Services clients shall be deposited into the DCFS Children’s Services Fund.
Eighty percent of the federal funds received by the Illinois Department of Human Services under the Title IV-A Emergency Assistance program as reimbursement for expenditures made from the Illinois Department of Children and Family SB0783 Re-Enrolled - 46 - LRB095 05523 BDD 25613 b Services appropriations for the costs of services in behalf of Department of Children and Family Services clients shall be deposited into the DCFS Children’s Services Fund.
SB0783 Enrolled - 46 - LRB095 05523 BDD 25613 b All receipts from federal financial participation in the Child Welfare Services program under Title IV-B of the federal Social Security Act, including receipts for related indirect costs, shall be deposited into the DCFS Children’s Services Fund for those moneys received as reimbursement for services provided on or after July 1, 1994.
All receipts from federal financial participation in the Child Welfare Services program under Title IV-B of the federal Social Security Act, including receipts for related indirect costs, shall be deposited into the DCFS Children’s Services Fund for those moneys received as reimbursement for services provided on or after July 1, 1994.
In fiscal year 1988 and in each fiscal year thereafter through fiscal year 2000, the Comptroller shall order transferred and the Treasurer shall transfer an amount of $16,100,000 from the DCFS Children’s Services Fund to the SB0783 Enrolled - 47 - LRB095 05523 BDD 25613 b General Revenue Fund in the following manner:
In fiscal year 1988 and in each fiscal year thereafter SB0783 Re-Enrolled - 47 - LRB095 05523 BDD 25613 b through fiscal year 2000, the Comptroller shall order transferred and the Treasurer shall transfer an amount of $16,100,000 from the DCFS Children’s Services Fund to the General Revenue Fund in the following manner:
As soon as may be practical after September 1, 2005, upon the request of the Department of Children and Family Services, the Comptroller shall order transferred and the Treasurer shall transfer the unexpended balance of the Department of Children and Family Services Training Fund into the DCFS Children’s Services Fund.
As soon as may be practical after September 1, 2005, upon the request of the Department of Children and Family Services, the Comptroller shall order transferred and the Treasurer shall transfer the unexpended balance of the Department of Children and Family Services Training Fund into the DCFS Children’s SB0783 Re-Enrolled - 48 - LRB095 05523 BDD 25613 b Services Fund.
Upon completion of the transfer, the Department of Children and Family Services Training Fund is dissolved and any outstanding obligations or liabilities of that Fund pass to SB0783 Enrolled - 48 - LRB095 05523 BDD 25613 b the DCFS Children’s Services Fund.
Upon completion of the transfer, the Department of Children and Family Services Training Fund is dissolved and any outstanding obligations or liabilities of that Fund pass to the DCFS Children’s Services Fund.
(c) In addition to any other transfers that may be provided for by law, on August 30 of each fiscal year’s license period, the Illinois Liquor Control Commission shall direct and the State Comptroller and State Treasurer shall transfer from the General Revenue Fund to the Youth Alcoholism and Substance Abuse Prevention Fund an amount equal to the number of retail liquor licenses issued for that fiscal year multiplied by $50.
(c) In addition to any other transfers that may be provided for by law, on August 30 of each fiscal year’s license period, the Illinois Liquor Control Commission shall direct and the State Comptroller and State Treasurer shall transfer from the SB0783 Re-Enrolled - 49 - LRB095 05523 BDD 25613 b General Revenue Fund to the Youth Alcoholism and Substance Abuse Prevention Fund an amount equal to the number of retail liquor licenses issued for that fiscal year multiplied by $50.
SB0783 Enrolled - 49 - LRB095 05523 BDD 25613 b (d) The payments to programs required under subsection (d) of Section 28.1 of the Horse Racing Act of 1975 shall be made, pursuant to appropriation, from the special funds referred to in the statutes cited in that subsection, rather than directly from the General Revenue Fund.
(d) The payments to programs required under subsection (d) of Section 28.1 of the Horse Racing Act of 1975 shall be made, pursuant to appropriation, from the special funds referred to in the statutes cited in that subsection, rather than directly from the General Revenue Fund.
(e) In addition to any other transfers that may be provided for by law, as soon as may be practical after the effective date of this amendatory Act of the 91st General Assembly, but in no event later than June 30, 2000, the State Comptroller shall direct and the State Treasurer shall transfer the sum of $15,000,000 from the General Revenue Fund to the Fund for SB0783 Enrolled - 50 - LRB095 05523 BDD 25613 b Illinois’ Future.
(e) In addition to any other transfers that may be provided for by law, as soon as may be practical after the effective date of this amendatory Act of the 91st General Assembly, but SB0783 Re-Enrolled - 50 - LRB095 05523 BDD 25613 b in no event later than June 30, 2000, the State Comptroller shall direct and the State Treasurer shall transfer the sum of $15,000,000 from the General Revenue Fund to the Fund for Illinois’ Future.
(h) In each of fiscal years 2002 through 2004, but not thereafter, in addition to any other transfers that may be provided for by law, the State Comptroller shall direct and the State Treasurer shall transfer $5,000,000 from the General Revenue Fund to the Tourism Promotion Fund.
(h) In each of fiscal years 2002 through 2004, but not thereafter, in addition to any other transfers that may be provided for by law, the State Comptroller shall direct and the State Treasurer shall transfer $5,000,000 from the General SB0783 Re-Enrolled - 51 - LRB095 05523 BDD 25613 b Revenue Fund to the Tourism Promotion Fund.
(i) On or after July 1, 2001 and until May 1, 2002, in addition to any other transfers that may be provided for by SB0783 Enrolled - 51 - LRB095 05523 BDD 25613 b law, at the direction of and upon notification from the Governor, the State Comptroller shall direct and the State Treasurer shall transfer amounts not exceeding a total of $80,000,000 from the General Revenue Fund to the Tobacco Settlement Recovery Fund.
(i) On or after July 1, 2001 and until May 1, 2002, in addition to any other transfers that may be provided for by law, at the direction of and upon notification from the Governor, the State Comptroller shall direct and the State Treasurer shall transfer amounts not exceeding a total of $80,000,000 from the General Revenue Fund to the Tobacco Settlement Recovery Fund.
(j) On or after July 1, 2001 and no later than June 30, 2002, in addition to any other transfers that may be provided for by law, at the direction of and upon notification from the Governor, the State Comptroller shall direct and the State Treasurer shall transfer amounts not to exceed the following sums into the Statistical Services Revolving Fund:
(j) On or after July 1, 2001 and no later than June 30, 2002, in addition to any other transfers that may be provided for by law, at the direction of and upon notification from the SB0783 Re-Enrolled - 52 - LRB095 05523 BDD 25613 b Governor, the State Comptroller shall direct and the State Treasurer shall transfer amounts not to exceed the following sums into the Statistical Services Revolving Fund:
SB0783 Enrolled - 52 - LRB095 05523 BDD 25613 b From the General Revenue Fund ................
From the General Revenue Fund ................
313,600 (k) In addition to any other transfers that may be provided for by law, as soon as may be practical after the effective date of this amendatory Act of the 92nd General Assembly, the State Comptroller shall direct and the State Treasurer shall transfer the sum of $2,000,000 from the General Revenue Fund to SB0783 Enrolled - 53 - LRB095 05523 BDD 25613 b the Teachers Health Insurance Security Fund.
313,600 (k) In addition to any other transfers that may be provided for by law, as soon as may be practical after the effective SB0783 Re-Enrolled - 53 - LRB095 05523 BDD 25613 b date of this amendatory Act of the 92nd General Assembly, the State Comptroller shall direct and the State Treasurer shall transfer the sum of $2,000,000 from the General Revenue Fund to the Teachers Health Insurance Security Fund.
200,000 State Pensions Fund ..........................
200,000 SB0783 Re-Enrolled - 54 - LRB095 05523 BDD 25613 b State Pensions Fund ..........................
3,400,000 SB0783 Enrolled - 54 - LRB095 05523 BDD 25613 b Public Utility Fund ..........................
3,400,000 Public Utility Fund ..........................
(n) In addition to any other transfers that may be provided for by law, on July 1, 2003, or as soon thereafter as may be practical, the State Comptroller shall direct and the State Treasurer shall transfer the sum of $6,800,000 from the General Revenue Fund to the DHS Recoveries Trust Fund.
(n) In addition to any other transfers that may be provided for by law, on July 1, 2003, or as soon thereafter as may be practical, the State Comptroller shall direct and the State Treasurer shall transfer the sum of $6,800,000 from the General SB0783 Re-Enrolled - 55 - LRB095 05523 BDD 25613 b Revenue Fund to the DHS Recoveries Trust Fund.
(o) On or after July 1, 2003, and no later than June 30, 2004, in addition to any other transfers that may be provided SB0783 Enrolled - 55 - LRB095 05523 BDD 25613 b for by law, at the direction of and upon notification from the Governor, the State Comptroller shall direct and the State Treasurer shall transfer amounts not to exceed the following sums into the Vehicle Inspection Fund:
(o) On or after July 1, 2003, and no later than June 30, 2004, in addition to any other transfers that may be provided for by law, at the direction of and upon notification from the Governor, the State Comptroller shall direct and the State Treasurer shall transfer amounts not to exceed the following sums into the Vehicle Inspection Fund:
(r) In addition to any other transfers that may be provided for by law, on July 1, 2003, or as soon as may be practical thereafter, the State Comptroller shall direct and the State Treasurer shall transfer the sum of $1,922,000 from the General Revenue Fund to the Presidential Library and Museum Operating Fund.
(r) In addition to any other transfers that may be provided for by law, on July 1, 2003, or as soon as may be practical thereafter, the State Comptroller shall direct and the State SB0783 Re-Enrolled - 56 - LRB095 05523 BDD 25613 b Treasurer shall transfer the sum of $1,922,000 from the General Revenue Fund to the Presidential Library and Museum Operating Fund.
SB0783 Enrolled - 56 - LRB095 05523 BDD 25613 b (s) In addition to any other transfers that may be provided for by law, on or after July 1, 2003, the State Comptroller shall direct and the State Treasurer shall transfer the sum of $4,800,000 from the Statewide Economic Development Fund to the General Revenue Fund.
(s) In addition to any other transfers that may be provided for by law, on or after July 1, 2003, the State Comptroller shall direct and the State Treasurer shall transfer the sum of $4,800,000 from the Statewide Economic Development Fund to the General Revenue Fund.
(v) In addition to any other transfers that may be provided for by law, on July 1, 2004, or as soon thereafter as may be practical, the State Comptroller shall direct and the State Treasurer shall transfer the sum of $1,200,000 from the General Revenue Fund to the Violence Prevention Fund.
(v) In addition to any other transfers that may be provided for by law, on July 1, 2004, or as soon thereafter as may be SB0783 Re-Enrolled - 57 - LRB095 05523 BDD 25613 b practical, the State Comptroller shall direct and the State Treasurer shall transfer the sum of $1,200,000 from the General Revenue Fund to the Violence Prevention Fund.
SB0783 Enrolled - 57 - LRB095 05523 BDD 25613 b (w) In addition to any other transfers that may be provided for by law, on July 1, 2004, or as soon thereafter as may be practical, the State Comptroller shall direct and the State Treasurer shall transfer the sum of $6,445,000 from the General Revenue Fund to the Presidential Library and Museum Operating Fund.
(w) In addition to any other transfers that may be provided for by law, on July 1, 2004, or as soon thereafter as may be practical, the State Comptroller shall direct and the State Treasurer shall transfer the sum of $6,445,000 from the General Revenue Fund to the Presidential Library and Museum Operating Fund.
(y) Notwithstanding any other provision of law to the contrary, in addition to any other transfers that may be provided for by law on June 30, 2005, or as soon as may be practical thereafter, the State Comptroller shall direct and the State Treasurer shall transfer the remaining balance from the designated funds into the General Revenue Fund and any future deposits that would otherwise be made into these funds must instead be made into the General Revenue Fund:
(y) Notwithstanding any other provision of law to the contrary, in addition to any other transfers that may be provided for by law on June 30, 2005, or as soon as may be practical thereafter, the State Comptroller shall direct and the State Treasurer shall transfer the remaining balance from SB0783 Re-Enrolled - 58 - LRB095 05523 BDD 25613 b the designated funds into the General Revenue Fund and any future deposits that would otherwise be made into these funds must instead be made into the General Revenue Fund:
SB0783 Enrolled - 58 - LRB095 05523 BDD 25613 b (1) the Keep Illinois Beautiful Fund;
(1) the Keep Illinois Beautiful Fund;
(19) the Illinois Aquaculture Development Fund;
SB0783 Re-Enrolled - 59 - LRB095 05523 BDD 25613 b (19) the Illinois Aquaculture Development Fund;
SB0783 Enrolled - 59 - LRB095 05523 BDD 25613 b (22) the Illinois Century Network Special Purposes Fund;
(22) the Illinois Century Network Special Purposes Fund;
(cc) In addition to any other transfers that may be provided for by law, on or after July 1, 2005 and until May 1, 2006, at the direction of and upon notification from the Governor, the State Comptroller shall direct and the State Treasurer shall transfer amounts not exceeding a total of $80,000,000 from the General Revenue Fund to the Tobacco SB0783 Enrolled - 60 - LRB095 05523 BDD 25613 b Settlement Recovery Fund.
(cc) In addition to any other transfers that may be provided for by law, on or after July 1, 2005 and until May 1, 2006, at the direction of and upon notification from the SB0783 Re-Enrolled - 60 - LRB095 05523 BDD 25613 b Governor, the State Comptroller shall direct and the State Treasurer shall transfer amounts not exceeding a total of $80,000,000 from the General Revenue Fund to the Tobacco Settlement Recovery Fund.
(ff) In addition to any other transfers that may be provided for by law, on and after July 1, 2006 and until June 30, 2007, at the direction of and upon notification from the Director of the Governor’s Office of Management and Budget, the State Comptroller shall direct and the State Treasurer shall transfer amounts not exceeding a total of $1,900,000 from the General Revenue Fund to the Illinois Capital Revolving Loan Fund.
(ff) In addition to any other transfers that may be provided for by law, on and after July 1, 2006 and until June 30, 2007, at the direction of and upon notification from the Director of the Governor’s Office of Management and Budget, the State Comptroller shall direct and the State Treasurer shall transfer amounts not exceeding a total of $1,900,000 from the SB0783 Re-Enrolled - 61 - LRB095 05523 BDD 25613 b General Revenue Fund to the Illinois Capital Revolving Loan Fund.
(gg) In addition to any other transfers that may be SB0783 Enrolled - 61 - LRB095 05523 BDD 25613 b provided for by law, on and after July 1, 2006 and until May 1, 2007, at the direction of and upon notification from the Governor, the State Comptroller shall direct and the State Treasurer shall transfer amounts not exceeding a total of $80,000,000 from the General Revenue Fund to the Tobacco Settlement Recovery Fund.
(gg) In addition to any other transfers that may be provided for by law, on and after July 1, 2006 and until May 1, 2007, at the direction of and upon notification from the Governor, the State Comptroller shall direct and the State Treasurer shall transfer amounts not exceeding a total of $80,000,000 from the General Revenue Fund to the Tobacco Settlement Recovery Fund.
$75,000 (ii) In addition to any other transfers that may be provided for by law, on or before August 31, 2006, the Governor and the State Comptroller may agree to transfer the surplus cash balance from the General Revenue Fund to the Budget SB0783 Enrolled - 62 - LRB095 05523 BDD 25613 b Stabilization Fund and the Pension Stabilization Fund in equal proportions.
$75,000 (ii) In addition to any other transfers that may be SB0783 Re-Enrolled - 62 - LRB095 05523 BDD 25613 b provided for by law, on or before August 31, 2006, the Governor and the State Comptroller may agree to transfer the surplus cash balance from the General Revenue Fund to the Budget Stabilization Fund and the Pension Stabilization Fund in equal proportions.
(ll) In addition to any other transfers that may be provided for by law, on the first day of each calendar quarter of the fiscal year beginning July 1, 2006, or as soon thereafter as practical, the State Comptroller shall direct and the State Treasurer shall transfer from the General Revenue Fund amounts equal to one-fourth of $20,000,000 to the Renewable Energy Resources Trust Fund.
(ll) In addition to any other transfers that may be provided for by law, on the first day of each calendar quarter of the fiscal year beginning July 1, 2006, or as soon thereafter as practical, the State Comptroller shall direct and SB0783 Re-Enrolled - 63 - LRB095 05523 BDD 25613 b the State Treasurer shall transfer from the General Revenue Fund amounts equal to one-fourth of $20,000,000 to the Renewable Energy Resources Trust Fund.
SB0783 Enrolled - 63 - LRB095 05523 BDD 25613 b (mm) In addition to any other transfers that may be provided for by law, on July 1, 2006, or as soon thereafter as practical, the State Comptroller shall direct and the State Treasurer shall transfer the sum of $1,320,000 from the General Revenue Fund to the I-FLY Fund.
(mm) In addition to any other transfers that may be provided for by law, on July 1, 2006, or as soon thereafter as practical, the State Comptroller shall direct and the State Treasurer shall transfer the sum of $1,320,000 from the General Revenue Fund to the I-FLY Fund.
In addition, no transfer may be made pursuant to this Section that would have the effect of reducing the available balance in the Student Loan Operating Fund to an amount less than the amount remaining unexpended and unreserved from the total appropriations from the Fund estimated to be expended for the fiscal year.
In addition, no transfer may be made pursuant to this Section that would have the effect of reducing the available balance in the Student Loan Operating Fund to an amount less than the amount remaining unexpended and unreserved from the total SB0783 Re-Enrolled - 64 - LRB095 05523 BDD 25613 b appropriations from the Fund estimated to be expended for the fiscal year.
The State Treasurer and Comptroller shall transfer the amounts designated under this Section as soon as may be SB0783 Enrolled - 64 - LRB095 05523 BDD 25613 b practical after receiving the direction to transfer from the Governor.
The State Treasurer and Comptroller shall transfer the amounts designated under this Section as soon as may be practical after receiving the direction to transfer from the Governor.
(rr) In addition to any other transfers that may be provided for by law, on and after July 1, 2007 and until June 30, 2008, at the direction of and upon notification from the Governor, the State Comptroller shall direct and the State Treasurer shall transfer amounts from the Illinois Affordable Housing Trust Fund to the designated funds not exceeding the following amounts:
(rr) In addition to any other transfers that may be provided for by law, on and after July 1, 2007 and until June 30, 2008, at the direction of and upon notification from the Governor, the State Comptroller shall direct and the State Treasurer shall transfer amounts from the Illinois Affordable SB0783 Re-Enrolled - 65 - LRB095 05523 BDD 25613 b Housing Trust Fund to the designated funds not exceeding the following amounts:
$2,200,000 SB0783 Enrolled - 65 - LRB095 05523 BDD 25613 b Department of Corrections Reimbursement and Education Fund ........................
$2,200,000 Department of Corrections Reimbursement and Education Fund ........................
(vv) In addition to any other transfers that may be provided for by law, on July 1, 2007, or as soon thereafter as practical, the State Comptroller shall direct and the State Treasurer shall transfer the sum of $3,000,000 from the General Revenue Fund to the African-American HIV/AIDS Response Fund.
(vv) In addition to any other transfers that may be provided for by law, on July 1, 2007, or as soon thereafter as practical, the State Comptroller shall direct and the State SB0783 Re-Enrolled - 66 - LRB095 05523 BDD 25613 b Treasurer shall transfer the sum of $3,000,000 from the General Revenue Fund to the African-American HIV/AIDS Response Fund.
(ww) In addition to any other transfers that may be SB0783 Enrolled - 66 - LRB095 05523 BDD 25613 b provided for by law, on July 1, 2007, or as soon thereafter as practical, the State Comptroller shall direct and the State Treasurer shall transfer the sum of $3,500,000 from the General Revenue Fund to the Predatory Lending Database Program Fund.
(ww) In addition to any other transfers that may be provided for by law, on July 1, 2007, or as soon thereafter as practical, the State Comptroller shall direct and the State Treasurer shall transfer the sum of $3,500,000 from the General Revenue Fund to the Predatory Lending Database Program Fund.
(a) Transfers among line item appropriations from the same treasury fund for the objects specified in this Section may be made in the manner provided in this Section when the balance remaining in one or more such line item appropriations is SB0783 Enrolled - 67 - LRB095 05523 BDD 25613 b insufficient for the purpose for which the appropriation was made.
(a) Transfers among line item appropriations from the same SB0783 Re-Enrolled - 67 - LRB095 05523 BDD 25613 b treasury fund for the objects specified in this Section may be made in the manner provided in this Section when the balance remaining in one or more such line item appropriations is insufficient for the purpose for which the appropriation was made.
During State fiscal year 2007, the Departments of Children and Family Services, Corrections, Human Services, and Juvenile Justice may transfer amounts among their respective appropriations within the same treasury fund for personal services, employee SB0783 Enrolled - 68 - LRB095 05523 BDD 25613 b retirement contributions paid by employer, and State contributions to retirement systems.
During State fiscal year 2007, the Departments of Children and Family SB0783 Re-Enrolled - 68 - LRB095 05523 BDD 25613 b Services, Corrections, Human Services, and Juvenile Justice may transfer amounts among their respective appropriations within the same treasury fund for personal services, employee retirement contributions paid by employer, and State contributions to retirement systems.
The Department of Healthcare and Family Services is authorized to make transfers representing savings attributable to not increasing grants due to the births of additional children from line items for payments of cash grants to line items for payments for employment and social services for the purposes outlined in subsection (f) of Section 4-2 of the Illinois Public Aid Code.
The Department of Healthcare and Family Services is authorized to make transfers representing savings attributable to not increasing grants due to the births of additional children from line items for payments of cash grants to line items for payments for employment and social services for the purposes outlined in subsection (f) of Section 4-2 of the SB0783 Re-Enrolled - 69 - LRB095 05523 BDD 25613 b Illinois Public Aid Code.
The Department of Children and Family Services is authorized to make transfers not exceeding 2% of the aggregate SB0783 Enrolled - 69 - LRB095 05523 BDD 25613 b amount appropriated to it within the same treasury fund for the following line items among these same line items:
The Department of Children and Family Services is authorized to make transfers not exceeding 2% of the aggregate amount appropriated to it within the same treasury fund for the following line items among these same line items:
The State Board of Education is authorized to make transfers from line item appropriations within the same treasury fund for General State Aid and General State Aid - Hold Harmless, provided that no such transfer may be made unless the amount transferred is no longer required for the purpose for which that appropriation was made, to the line item appropriation for Transitional Assistance when the balance SB0783 Enrolled - 70 - LRB095 05523 BDD 25613 b remaining in such line item appropriation is insufficient for the purpose for which the appropriation was made.
The State Board of Education is authorized to make transfers from line item appropriations within the same treasury fund for General State Aid and General State Aid - Hold Harmless, provided that no such transfer may be made SB0783 Re-Enrolled - 70 - LRB095 05523 BDD 25613 b unless the amount transferred is no longer required for the purpose for which that appropriation was made, to the line item appropriation for Transitional Assistance when the balance remaining in such line item appropriation is insufficient for the purpose for which the appropriation was made.
Student and Inmate Compensation;
Student and Inmate SB0783 Re-Enrolled - 71 - LRB095 05523 BDD 25613 b Compensation;
SB0783 Enrolled - 71 - LRB095 05523 BDD 25613 b Commodities;
Commodities;
personal services, except that no transfer may be approved which reduces the aggregate appropriations for personal services within an agency;
personal services, except that no transfer may be approved which reduces the SB0783 Re-Enrolled - 72 - LRB095 05523 BDD 25613 b aggregate appropriations for personal services within an agency;
State contributions to SB0783 Enrolled - 72 - LRB095 05523 BDD 25613 b social security;
State contributions to social security;
(d) Transfers among appropriations made to agencies of the Legislative and Judicial departments and to the constitutionally elected officers in the Executive branch require the approval of the officer authorized in Section 10 of this Act to approve and certify vouchers.
(d) Transfers among appropriations made to agencies of the Legislative and Judicial departments and to the constitutionally elected officers in the Executive branch require the approval of the officer authorized in Section 10 of SB0783 Re-Enrolled - 73 - LRB095 05523 BDD 25613 b this Act to approve and certify vouchers.
Transfers among appropriations made to the University of Illinois, Southern Illinois University, Chicago State University, Eastern SB0783 Enrolled - 73 - LRB095 05523 BDD 25613 b Illinois University, Governors State University, Illinois State University, Northeastern Illinois University, Northern Illinois University, Western Illinois University, the Illinois Mathematics and Science Academy and the Board of Higher Education require the approval of the Board of Higher Education and the Governor.
Transfers among appropriations made to the University of Illinois, Southern Illinois University, Chicago State University, Eastern Illinois University, Governors State University, Illinois State University, Northeastern Illinois University, Northern Illinois University, Western Illinois University, the Illinois Mathematics and Science Academy and the Board of Higher Education require the approval of the Board of Higher Education and the Governor.
(e) The State Board of Education, in consultation with the State Comptroller, may transfer line item appropriations for General State Aid from the Common School Fund to the Education Assistance Fund.
(e) The State Board of Education, in consultation with the State Comptroller, may transfer line item appropriations for General State Aid from the Common School Fund to the Education SB0783 Re-Enrolled - 74 - LRB095 05523 BDD 25613 b Assistance Fund.
6-6-06.) SB0783 Enrolled - 74 - LRB095 05523 BDD 25613 b (30 ILCS 105/14.1) (from Ch.
6-6-06.) (30 ILCS 105/14.1) (from Ch.
(a-1) Beginning on the effective date of this amendatory Act of the 93rd General Assembly through the payment of the final payroll from fiscal year 2004 appropriations, appropriations for State contributions to the State Employees’ SB0783 Enrolled - 75 - LRB095 05523 BDD 25613 b Retirement System of Illinois shall be expended in the manner provided in this subsection (a-1).
(a-1) Beginning on the effective date of this amendatory SB0783 Re-Enrolled - 75 - LRB095 05523 BDD 25613 b Act of the 93rd General Assembly through the payment of the final payroll from fiscal year 2004 appropriations, appropriations for State contributions to the State Employees’ Retirement System of Illinois shall be expended in the manner provided in this subsection (a-1).
(b) Except during the period beginning on the effective date of this amendatory Act of the 93rd General Assembly and ending at the time of the payment of the final payroll from fiscal year 2004 appropriations, the State Comptroller shall not approve for payment any payroll voucher that (1) includes payments of salary to eligible employees in the State Employees’ Retirement System of Illinois and (2) does not include the corresponding payment of State contributions to that retirement system at the full rate certified under Section 14-135.08 for that fiscal year for eligible employees, unless the balance in the fund on which the payroll voucher is drawn SB0783 Enrolled - 76 - LRB095 05523 BDD 25613 b is insufficient to pay the total payroll voucher, or unavailable due to any limitation on appropriations that may apply, including, but not limited to, limitations on appropriations from the Road Fund under Section 8.3 of the State Finance Act.
(b) Except during the period beginning on the effective date of this amendatory Act of the 93rd General Assembly and ending at the time of the payment of the final payroll from fiscal year 2004 appropriations, the State Comptroller shall not approve for payment any payroll voucher that (1) includes payments of salary to eligible employees in the State Employees’ Retirement System of Illinois and (2) does not include the corresponding payment of State contributions to SB0783 Re-Enrolled - 76 - LRB095 05523 BDD 25613 b that retirement system at the full rate certified under Section 14-135.08 for that fiscal year for eligible employees, unless the balance in the fund on which the payroll voucher is drawn is insufficient to pay the total payroll voucher, or unavailable due to any limitation on appropriations that may apply, including, but not limited to, limitations on appropriations from the Road Fund under Section 8.3 of the State Finance Act.
For the purpose of this subsection, "affected legislative staff employees" means legislative staff employees paid out of lump-sum appropriations made to the General Assembly, an Officer of the General Assembly, or the Senate Operations Commission, but does not include district-office staff or employees of legislative support services agencies.
For the purpose of this subsection, "affected legislative staff employees" means legislative staff employees paid out of lump-sum appropriations made to the General Assembly, an SB0783 Re-Enrolled - 77 - LRB095 05523 BDD 25613 b Officer of the General Assembly, or the Senate Operations Commission, but does not include district-office staff or employees of legislative support services agencies.
SB0783 Enrolled - 77 - LRB095 05523 BDD 25613 b (Source:
(Source:
(a) Except as provided in subsection (b-5), in In addition to Section 50-5 of the State Budget Law of the Civil Administrative Code of Illinois, the General Assembly’s appropriations and transfers or diversions as required by law from general funds shall not exceed 99% of the estimated general funds revenues for the fiscal year when revenue estimates of the State’s general funds revenues exceed the SB0783 Enrolled - 78 - LRB095 05523 BDD 25613 b prior fiscal year’s estimated general funds revenues by more than 4%.
(a) Except as provided in subsection (b-5), in In addition to Section 50-5 of the State Budget Law of the Civil Administrative Code of Illinois, the General Assembly’s appropriations and transfers or diversions as required by law SB0783 Re-Enrolled - 78 - LRB095 05523 BDD 25613 b from general funds shall not exceed 99% of the estimated general funds revenues for the fiscal year when revenue estimates of the State’s general funds revenues exceed the prior fiscal year’s estimated general funds revenues by more than 4%.
(i) expected revenues resulting from new taxes or fees or from tax or fee increases during the first year of the change, (ii) expected revenues resulting from one-time receipts or non-recurring transfers in, (iii) expected proceeds resulting from borrowing, and (iv) increases in federal grants that must be completely appropriated based on the terms of the grants.
(i) expected revenues resulting from new taxes or fees or from tax or fee increases during the first year of the change, (ii) expected revenues resulting from one-time receipts or non-recurring transfers SB0783 Re-Enrolled - 79 - LRB095 05523 BDD 25613 b in, (iii) expected proceeds resulting from borrowing, and (iv) increases in federal grants that must be completely appropriated based on the terms of the grants.
SB0783 Enrolled - 79 - LRB095 05523 BDD 25613 b (Source:
(Source:
(B) An amount equal to the amount of tax imposed by this Act to the extent deducted from gross income in the computation of adjusted gross income for the SB0783 Enrolled - 80 - LRB095 05523 BDD 25613 b taxable year;
SB0783 Re-Enrolled - 80 - LRB095 05523 BDD 25613 b (B) An amount equal to the amount of tax imposed by this Act to the extent deducted from gross income in the computation of adjusted gross income for the taxable year;
(D-5) An amount, to the extent not included in adjusted gross income, equal to the amount of money withdrawn by the taxpayer in the taxable year from a medical care savings account and the interest earned on the account in the taxable year of a withdrawal pursuant to subsection (b) of Section 20 of the Medical Care Savings Account Act or subsection (b) of Section 20 of the Medical Care Savings Account Act of 2000;
(D-5) An amount, to the extent not included in adjusted gross income, equal to the amount of money withdrawn by the taxpayer in the taxable year from a medical care savings account and the interest earned on the account in the taxable year of a withdrawal pursuant to subsection (b) of Section 20 of the Medical SB0783 Re-Enrolled - 81 - LRB095 05523 BDD 25613 b Care Savings Account Act or subsection (b) of Section 20 of the Medical Care Savings Account Act of 2000;
(D-10) For taxable years ending after December 31, SB0783 Enrolled - 81 - LRB095 05523 BDD 25613 b 1997, an amount equal to any eligible remediation costs that the individual deducted in computing adjusted gross income and for which the individual claims a credit under subsection (l) of Section 201;
(D-10) For taxable years ending after December 31, 1997, an amount equal to any eligible remediation costs that the individual deducted in computing adjusted gross income and for which the individual claims a credit under subsection (l) of Section 201;
The taxpayer is required to make the addition modification under this subparagraph only once with respect to any one piece of property;
SB0783 Re-Enrolled - 82 - LRB095 05523 BDD 25613 b The taxpayer is required to make the addition modification under this subparagraph only once with respect to any one piece of property;
SB0783 Enrolled - 82 - LRB095 05523 BDD 25613 b (D-17) An amount equal to the amount otherwise allowed as a deduction in computing base income for interest paid, accrued, or incurred, directly or indirectly, (i) for taxable years ending on or after December 31, 2004, to a foreign person who would be a member of the same unitary business group but for the fact that foreign person’s business activity outside the United States is 80% or more of the foreign person’s total business activity and (ii) for taxable years ending on or after December 31, 2008, to a person who would be a member of the same unitary business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304.
(D-17) An amount equal to the amount otherwise allowed as a deduction in computing base income for interest paid, accrued, or incurred, directly or indirectly, (i) for taxable years ending on or after December 31, 2004, to a foreign person who would be a member of the same unitary business group but for the fact that foreign person’s business activity outside the United States is 80% or more of the foreign person’s total business activity and (ii) for taxable years ending on or after December 31, 2008, to a person who would be a member of the same unitary business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304.
The addition modification required by this subparagraph shall be reduced to the extent that dividends were included in base income of the unitary group for the same taxable year and received by the taxpayer or by a member of the taxpayer’s unitary business group (including amounts included in gross income under Sections 951 through 964 of the Internal Revenue Code and amounts included in gross income under Section 78 of the Internal Revenue Code) with respect to the stock of the same person to whom the interest was paid, accrued, or incurred.
The addition modification required by this subparagraph shall be reduced to the extent that dividends were included in base income of the unitary group for the same taxable year and received by the taxpayer or by a member of the taxpayer’s unitary business group (including amounts included in gross income under Sections 951 through 964 of the Internal Revenue Code and amounts included in SB0783 Re-Enrolled - 83 - LRB095 05523 BDD 25613 b gross income under Section 78 of the Internal Revenue Code) with respect to the stock of the same person to whom the interest was paid, accrued, or incurred.
SB0783 Enrolled - 83 - LRB095 05523 BDD 25613 b This paragraph shall not apply to the following:
This paragraph shall not apply to the following:
or (iii) the taxpayer can establish, based on clear and convincing evidence, that the interest paid, accrued, or incurred relates to a contract or SB0783 Enrolled - 84 - LRB095 05523 BDD 25613 b agreement entered into at arm’s-length rates and terms and the principal purpose for the payment is not federal or Illinois tax avoidance;
or SB0783 Re-Enrolled - 84 - LRB095 05523 BDD 25613 b (iii) the taxpayer can establish, based on clear and convincing evidence, that the interest paid, accrued, or incurred relates to a contract or agreement entered into at arm’s-length rates and terms and the principal purpose for the payment is not federal or Illinois tax avoidance;
(D-18) An amount equal to the amount of intangible expenses and costs otherwise allowed as a deduction in computing base income, and that were paid, accrued, or incurred, directly or indirectly, (i) for taxable years ending on or after December 31, 2004, to a foreign person who would be a member of the same SB0783 Enrolled - 85 - LRB095 05523 BDD 25613 b unitary business group but for the fact that the foreign person’s business activity outside the United States is 80% or more of that person’s total business activity and (ii) for taxable years ending on or after December 31, 2008, to a person who would be a member of the same unitary business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304.
(D-18) An amount equal to the amount of intangible expenses and costs otherwise allowed as a deduction in computing base income, and that were paid, accrued, or SB0783 Re-Enrolled - 85 - LRB095 05523 BDD 25613 b incurred, directly or indirectly, (i) for taxable years ending on or after December 31, 2004, to a foreign person who would be a member of the same unitary business group but for the fact that the foreign person’s business activity outside the United States is 80% or more of that person’s total business activity and (ii) for taxable years ending on or after December 31, 2008, to a person who would be a member of the same unitary business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304.
The preceding sentence does not apply to the extent that the same dividends caused a reduction to the addition modification required under Section 203(a)(2)(D-17) of this Act.
The preceding sentence does not apply to the extent that the same dividends caused a SB0783 Re-Enrolled - 86 - LRB095 05523 BDD 25613 b reduction to the addition modification required under Section 203(a)(2)(D-17) of this Act.
As used in this subparagraph, the term "intangible expenses and costs" SB0783 Enrolled - 86 - LRB095 05523 BDD 25613 b includes (1) expenses, losses, and costs for, or related to, the direct or indirect acquisition, use, maintenance or management, ownership, sale, exchange, or any other disposition of intangible property;
As used in this subparagraph, the term "intangible expenses and costs" includes (1) expenses, losses, and costs for, or related to, the direct or indirect acquisition, use, maintenance or management, ownership, sale, exchange, or any other disposition of intangible property;
or (ii) any item of intangible expense or cost paid, accrued, or incurred, directly or indirectly, if the taxpayer can establish, based on a preponderance of the evidence, both of the following:
or (ii) any item of intangible expense or cost paid, accrued, or incurred, directly or SB0783 Re-Enrolled - 87 - LRB095 05523 BDD 25613 b indirectly, if the taxpayer can establish, based on a preponderance of the evidence, both of the following:
SB0783 Enrolled - 87 - LRB095 05523 BDD 25613 b (a) the foreign person during the same taxable year paid, accrued, or incurred, the intangible expense or cost to a person that is not a related member, and (b) the transaction giving rise to the intangible expense or cost between the taxpayer and the foreign person did not have as a principal purpose the avoidance of Illinois income tax, and is paid pursuant to a contract or agreement that reflects arm’s-length terms;
(a) the foreign person during the same taxable year paid, accrued, or incurred, the intangible expense or cost to a person that is not a related member, and (b) the transaction giving rise to the intangible expense or cost between the taxpayer and the foreign person did not have as a principal purpose the avoidance of Illinois income tax, and is paid pursuant to a contract or agreement that reflects arm’s-length terms;
Nothing in this subsection shall preclude the Director from making any other adjustment otherwise allowed under Section 404 of this Act for any tax year beginning after the effective date of this amendment provided such adjustment is made pursuant to regulation adopted by the Department SB0783 Enrolled - 88 - LRB095 05523 BDD 25613 b and such regulations provide methods and standards by which the Department will utilize its authority under Section 404 of this Act;
Nothing in this subsection shall preclude the Director from making any other adjustment otherwise allowed under Section 404 of this Act for SB0783 Re-Enrolled - 88 - LRB095 05523 BDD 25613 b any tax year beginning after the effective date of this amendment provided such adjustment is made pursuant to regulation adopted by the Department and such regulations provide methods and standards by which the Department will utilize its authority under Section 404 of this Act;
The addition modification required by this subparagraph shall be reduced to the extent that dividends were included in base income of the unitary group for the same taxable year and received by the taxpayer or by a member of the taxpayer’s unitary business group (including amounts included in gross income under Sections 951 through 964 of the Internal Revenue Code and amounts included in gross income under Section 78 of the Internal Revenue Code) with respect to the stock of the same person to whom the premiums intangible expenses and costs were directly or indirectly paid, incurred, or accrued.
The addition modification required by this subparagraph shall be reduced to the extent that dividends were included in base income of the unitary group for the same taxable year and received by the taxpayer or by a member of the taxpayer’s unitary business group (including amounts included in gross income under Sections 951 through 964 of the Internal Revenue Code and amounts included in gross income under Section 78 of the Internal Revenue Code) with respect to the stock SB0783 Re-Enrolled - 89 - LRB095 05523 BDD 25613 b of the same person to whom the premiums intangible expenses and costs were directly or indirectly paid, incurred, or accrued.
The preceding sentence does not SB0783 Enrolled - 89 - LRB095 05523 BDD 25613 b apply to the extent that the same dividends caused a reduction to the addition modification required under Section 203(a)(2)(D-17) or Section 203(a)(2)(D-18) of this Act.
The preceding sentence does not apply to the extent that the same dividends caused a reduction to the addition modification required under Section 203(a)(2)(D-17) or Section 203(a)(2)(D-18) of this Act.
For taxable years beginning on or after January 1, 2007, in the case of a distribution from a qualified tuition program under Section 529 of the Internal Revenue Code, other than (i) a distribution from a College Savings Pool created under Section 16.5 of the State Treasurer Act, (ii) a distribution from the Illinois Prepaid Tuition Trust Fund, or (iii) a distribution from a qualified tuition program under Section 529 of the Internal Revenue Code that (I) adopts and determines that its offering materials comply with the College Savings Plans Network’s disclosure principles and (II) has made reasonable efforts to inform in-state residents of the existence SB0783 Enrolled - 90 - LRB095 05523 BDD 25613 b of in-state qualified tuition programs by informing Illinois residents directly and, where applicable, to inform financial intermediaries distributing the program to inform in-state residents of the existence of in-state qualified tuition programs at least annually, an amount equal to the amount excluded from gross income under Section 529(c)(3)(B).
For taxable years beginning on or after January 1, 2007, in the case of a distribution from a qualified tuition program under Section 529 of the Internal Revenue Code, other than (i) a distribution from a College Savings Pool created under Section 16.5 of the State Treasurer Act, (ii) a distribution from the Illinois Prepaid Tuition Trust Fund, or (iii) a distribution from a qualified tuition program under Section 529 of the Internal Revenue Code that (I) adopts and determines that its offering materials SB0783 Re-Enrolled - 90 - LRB095 05523 BDD 25613 b comply with the College Savings Plans Network’s disclosure principles and (II) has made reasonable efforts to inform in-state residents of the existence of in-state qualified tuition programs by informing Illinois residents directly and, where applicable, to inform financial intermediaries distributing the program to inform in-state residents of the existence of in-state qualified tuition programs at least annually, an amount equal to the amount excluded from gross income under Section 529(c)(3)(B).
(D-21) For taxable years beginning on or after January 1, 2007, in the case of transfer of moneys from a qualified tuition program under Section 529 of the Internal Revenue Code that is administered by the State to an out-of-state program, an amount equal to the amount of moneys previously deducted from base income under subsection (a)(2)(Y) of this Section.
(D-21) For taxable years beginning on or after January 1, 2007, in the case of transfer of moneys from a qualified tuition program under Section 529 of the Internal Revenue Code that is administered by the State SB0783 Re-Enrolled - 91 - LRB095 05523 BDD 25613 b to an out-of-state program, an amount equal to the amount of moneys previously deducted from base income under subsection (a)(2)(Y) of this Section.
SB0783 Enrolled - 91 - LRB095 05523 BDD 25613 b and by deducting from the total so obtained the sum of the following amounts:
and by deducting from the total so obtained the sum of the following amounts:
For taxable years ending on or after December 31, 2001, any amount included in such total in respect of any compensation (including but not limited to any compensation paid or accrued to a serviceman while a prisoner of war or missing in action) paid to a resident by reason of being a member of any component of the Armed Forces of the United States and in respect of any compensation paid or accrued to a resident who as a governmental employee was a prisoner of war or SB0783 Enrolled - 92 - LRB095 05523 BDD 25613 b missing in action, and in respect of any compensation paid to a resident in 2001 or thereafter by reason of being a member of the Illinois National Guard or, beginning with taxable years ending on or after December 31, 2007, the National Guard of any other state.
For taxable years ending on or after December 31, 2001, any amount included in such total in respect of any compensation (including but not limited to any compensation paid or accrued to a serviceman while a prisoner of war or missing in action) paid to a resident by reason of being a member of any component SB0783 Re-Enrolled - 92 - LRB095 05523 BDD 25613 b of the Armed Forces of the United States and in respect of any compensation paid or accrued to a resident who as a governmental employee was a prisoner of war or missing in action, and in respect of any compensation paid to a resident in 2001 or thereafter by reason of being a member of the Illinois National Guard or, beginning with taxable years ending on or after December 31, 2007, the National Guard of any other state.
(I) An amount equal to all amounts included in such total pursuant to the provisions of Section 111 of the Internal Revenue Code as a recovery of items previously SB0783 Enrolled - 93 - LRB095 05523 BDD 25613 b deducted from adjusted gross income in the computation of taxable income;
SB0783 Re-Enrolled - 93 - LRB095 05523 BDD 25613 b (I) An amount equal to all amounts included in such total pursuant to the provisions of Section 111 of the Internal Revenue Code as a recovery of items previously deducted from adjusted gross income in the computation of taxable income;
(L) For taxable years ending after December 31, 1983, an amount equal to all social security benefits and railroad retirement benefits included in such total pursuant to Sections 72(r) and 86 of the Internal Revenue Code;
(L) For taxable years ending after December 31, 1983, an amount equal to all social security benefits SB0783 Re-Enrolled - 94 - LRB095 05523 BDD 25613 b and railroad retirement benefits included in such total pursuant to Sections 72(r) and 86 of the Internal Revenue Code;
SB0783 Enrolled - 94 - LRB095 05523 BDD 25613 b (M) With the exception of any amounts subtracted under subparagraph (N), an amount equal to the sum of all amounts disallowed as deductions by (i) Sections 171(a) (2), and 265(2) of the Internal Revenue Code of 1954, as now or hereafter amended, and all amounts of expenses allocable to interest and disallowed as deductions by Section 265(1) of the Internal Revenue Code of 1954, as now or hereafter amended;
(M) With the exception of any amounts subtracted under subparagraph (N), an amount equal to the sum of all amounts disallowed as deductions by (i) Sections 171(a) (2), and 265(2) of the Internal Revenue Code of 1954, as now or hereafter amended, and all amounts of expenses allocable to interest and disallowed as deductions by Section 265(1) of the Internal Revenue Code of 1954, as now or hereafter amended;
provided that, in the case of any statute of this State or, for taxable years ending on or after December 31, 2008, of the United States, any treaty of the United States, the Illinois Constitution, or the United States Constitution that exempts income derived from bonds or other obligations from the tax imposed under this Act, the amount exempted shall be the interest income net of bond premium amortization, and, for taxable years ending on SB0783 Enrolled - 95 - LRB095 05523 BDD 25613 b or after December 31, 2008, interest expense incurred on indebtedness to carry the bond or other obligation, expenses incurred in producing the income to be deducted, and all other related expenses.
provided that, in the case of any statute of this State or, for taxable years ending on or after December 31, 2008, of the United States, any treaty of the United States, the Illinois Constitution, or the United States Constitution that exempts income derived from bonds or other obligations SB0783 Re-Enrolled - 95 - LRB095 05523 BDD 25613 b from the tax imposed under this Act, the amount exempted shall be the interest income net of bond premium amortization, and, for taxable years ending on or after December 31, 2008, interest expense incurred on indebtedness to carry the bond or other obligation, expenses incurred in producing the income to be deducted, and all other related expenses.
(S) An amount, to the extent included in adjusted gross income, equal to the amount of a contribution made in the taxable year on behalf of the taxpayer to a medical care savings account established under the Medical Care Savings Account Act or the Medical Care SB0783 Enrolled - 96 - LRB095 05523 BDD 25613 b Savings Account Act of 2000 to the extent the contribution is accepted by the account administrator as provided in that Act;
(S) An amount, to the extent included in adjusted gross income, equal to the amount of a contribution SB0783 Re-Enrolled - 96 - LRB095 05523 BDD 25613 b made in the taxable year on behalf of the taxpayer to a medical care savings account established under the Medical Care Savings Account Act or the Medical Care Savings Account Act of 2000 to the extent the contribution is accepted by the account administrator as provided in that Act;
(V) Beginning with tax years ending on or after December 31, 1995 and ending with tax years ending on or before December 31, 2004, an amount equal to the amount paid by a taxpayer who is a self-employed taxpayer, a partner of a partnership, or a shareholder in a Subchapter S corporation for health insurance or long-term care insurance for that taxpayer or that taxpayer’s spouse or dependents, to the extent that the amount paid for that health insurance or long-term care insurance may be deducted under Section 213 of the SB0783 Enrolled - 97 - LRB095 05523 BDD 25613 b Internal Revenue Code of 1986, has not been deducted on the federal income tax return of the taxpayer, and does not exceed the taxable income attributable to that taxpayer’s income, self-employment income, or Subchapter S corporation income;
(V) Beginning with tax years ending on or after December 31, 1995 and ending with tax years ending on or before December 31, 2004, an amount equal to the amount paid by a taxpayer who is a self-employed taxpayer, a partner of a partnership, or a shareholder in a Subchapter S corporation for health insurance or long-term care insurance for that taxpayer or that SB0783 Re-Enrolled - 97 - LRB095 05523 BDD 25613 b taxpayer’s spouse or dependents, to the extent that the amount paid for that health insurance or long-term care insurance may be deducted under Section 213 of the Internal Revenue Code of 1986, has not been deducted on the federal income tax return of the taxpayer, and does not exceed the taxable income attributable to that taxpayer’s income, self-employment income, or Subchapter S corporation income;
(X) For taxable year 1999 and thereafter, an amount equal to the amount of any (i) distributions, to the extent includible in gross income for federal income tax purposes, made to the taxpayer because of his or SB0783 Enrolled - 98 - LRB095 05523 BDD 25613 b her status as a victim of persecution for racial or religious reasons by Nazi Germany or any other Axis regime or as an heir of the victim and (ii) items of income, to the extent includible in gross income for federal income tax purposes, attributable to, derived from or in any way related to assets stolen from, hidden from, or otherwise lost to a victim of persecution for racial or religious reasons by Nazi Germany or any other Axis regime immediately prior to, during, and immediately after World War II, including, but not limited to, interest on the proceeds receivable as insurance under policies issued to a victim of persecution for racial or religious reasons by Nazi Germany or any other Axis regime by European insurance companies immediately prior to and during World War II;
(X) For taxable year 1999 and thereafter, an amount SB0783 Re-Enrolled - 98 - LRB095 05523 BDD 25613 b equal to the amount of any (i) distributions, to the extent includible in gross income for federal income tax purposes, made to the taxpayer because of his or her status as a victim of persecution for racial or religious reasons by Nazi Germany or any other Axis regime or as an heir of the victim and (ii) items of income, to the extent includible in gross income for federal income tax purposes, attributable to, derived from or in any way related to assets stolen from, hidden from, or otherwise lost to a victim of persecution for racial or religious reasons by Nazi Germany or any other Axis regime immediately prior to, during, and immediately after World War II, including, but not limited to, interest on the proceeds receivable as insurance under policies issued to a victim of persecution for racial or religious reasons by Nazi Germany or any other Axis regime by European insurance companies immediately prior to and during World War II;
provided, further, this paragraph shall only apply to a taxpayer who was the first recipient of such assets after their recovery and who is a victim of persecution for racial or religious reasons by Nazi Germany or any other Axis regime or as an heir of the victim.
provided, further, this paragraph shall only apply to a taxpayer who was the first recipient of such assets after their recovery and who is a victim of persecution for racial or religious reasons by Nazi Germany or any other Axis regime or as an heir of the SB0783 Re-Enrolled - 99 - LRB095 05523 BDD 25613 b victim.
The amount of and the eligibility for any public assistance, benefit, or similar entitlement is not affected by the inclusion of items (i) and (ii) of SB0783 Enrolled - 99 - LRB095 05523 BDD 25613 b this paragraph in gross income for federal income tax purposes.
The amount of and the eligibility for any public assistance, benefit, or similar entitlement is not affected by the inclusion of items (i) and (ii) of this paragraph in gross income for federal income tax purposes.
(Z) For taxable years 2001 and thereafter, for the taxable year in which the bonus depreciation deduction is taken on the taxpayer’s federal income tax return under subsection (k) of Section 168 of the Internal Revenue Code and for each applicable taxable year SB0783 Enrolled - 100 - LRB095 05523 BDD 25613 b thereafter, an amount equal to "x", where:
(Z) For taxable years 2001 and thereafter, for the taxable year in which the bonus depreciation deduction SB0783 Re-Enrolled - 100 - LRB095 05523 BDD 25613 b is taken on the taxpayer’s federal income tax return under subsection (k) of Section 168 of the Internal Revenue Code and for each applicable taxable year thereafter, an amount equal to "x", where:
The aggregate amount deducted under this subparagraph in all taxable years for any one piece of property may not exceed the amount of the bonus SB0783 Enrolled - 101 - LRB095 05523 BDD 25613 b depreciation deduction taken on that property on the taxpayer’s federal income tax return under subsection (k) of Section 168 of the Internal Revenue Code.
SB0783 Re-Enrolled - 101 - LRB095 05523 BDD 25613 b The aggregate amount deducted under this subparagraph in all taxable years for any one piece of property may not exceed the amount of the bonus depreciation deduction taken on that property on the taxpayer’s federal income tax return under subsection (k) of Section 168 of the Internal Revenue Code.
(BB) Any amount included in adjusted gross income, other than salary, received by a driver in a ridesharing arrangement using a motor vehicle;
(BB) Any amount included in adjusted gross income, SB0783 Re-Enrolled - 102 - LRB095 05523 BDD 25613 b other than salary, received by a driver in a ridesharing arrangement using a motor vehicle;
(CC) The amount of (i) any interest income (net of SB0783 Enrolled - 102 - LRB095 05523 BDD 25613 b the deductions allocable thereto) taken into account for the taxable year with respect to a transaction with a taxpayer that is required to make an addition modification with respect to such transaction under Section 203(a)(2)(D-17), 203(b)(2)(E-12), 203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed the amount of that addition modification, and (ii) any income from intangible property (net of the deductions allocable thereto) taken into account for the taxable year with respect to a transaction with a taxpayer that is required to make an addition modification with respect to such transaction under Section 203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or 203(d)(2)(D-8), but not to exceed the amount of that addition modification.
(CC) The amount of (i) any interest income (net of the deductions allocable thereto) taken into account for the taxable year with respect to a transaction with a taxpayer that is required to make an addition modification with respect to such transaction under Section 203(a)(2)(D-17), 203(b)(2)(E-12), 203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed the amount of that addition modification, and (ii) any income from intangible property (net of the deductions allocable thereto) taken into account for the taxable year with respect to a transaction with a taxpayer that is required to make an addition modification with respect to such transaction under Section 203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or 203(d)(2)(D-8), but not to exceed the amount of that addition modification.
(DD) An amount equal to the interest income taken into account for the taxable year (net of the deductions allocable thereto) with respect to transactions with (i) a foreign person who would be a member of the taxpayer’s unitary business group but for the fact that the foreign person’s business activity outside the United States is 80% or more of that person’s total business activity and (ii) for taxable years ending on or after December 31, 2008, to a person who would be a member of the same unitary business SB0783 Enrolled - 103 - LRB095 05523 BDD 25613 b group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304, but not to exceed the addition modification required to be made for the same taxable year under Section 203(a)(2)(D-17) for interest paid, accrued, or incurred, directly or indirectly, to the same person.
(DD) An amount equal to the interest income taken into account for the taxable year (net of the deductions allocable thereto) with respect to transactions with (i) a foreign person who would be a member of the taxpayer’s unitary business group but for the fact that the foreign person’s business activity outside the United States is 80% or more of that SB0783 Re-Enrolled - 103 - LRB095 05523 BDD 25613 b person’s total business activity and (ii) for taxable years ending on or after December 31, 2008, to a person who would be a member of the same unitary business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304, but not to exceed the addition modification required to be made for the same taxable year under Section 203(a)(2)(D-17) for interest paid, accrued, or incurred, directly or indirectly, to the same person.
This subparagraph (DD) is exempt from the provisions of Section 250;and (EE) An amount equal to the income from intangible property taken into account for the taxable year (net of the deductions allocable thereto) with respect to transactions with (i) a foreign person who would be a member of the taxpayer’s unitary business group but for the fact that the foreign person’s business activity outside the United States is 80% or more of that person’s total business activity and (ii) for taxable years ending on or after December 31, 2008, to a person who would be a member of the same unitary business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304, but not to exceed the addition modification required to be made for the same SB0783 Enrolled - 104 - LRB095 05523 BDD 25613 b taxable year under Section 203(a)(2)(D-18) for intangible expenses and costs paid, accrued, or incurred, directly or indirectly, to the same foreign person.
This subparagraph (DD) is exempt from the provisions of Section 250;and (EE) An amount equal to the income from intangible property taken into account for the taxable year (net of the deductions allocable thereto) with respect to transactions with (i) a foreign person who would be a member of the taxpayer’s unitary business group but for the fact that the foreign person’s business activity outside the United States is 80% or more of that person’s total business activity and (ii) for taxable years ending on or after December 31, 2008, to a person who would be a member of the same unitary business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily SB0783 Re-Enrolled - 104 - LRB095 05523 BDD 25613 b required to apportion business income under different subsections of Section 304, but not to exceed the addition modification required to be made for the same taxable year under Section 203(a)(2)(D-18) for intangible expenses and costs paid, accrued, or incurred, directly or indirectly, to the same foreign person.
In the case of a corporation, base income means an amount equal to the taxpayer’s taxable income for the taxable year as modified by paragraph (2).
In the case of a corporation, base income means an amount equal to the taxpayer’s taxable SB0783 Re-Enrolled - 105 - LRB095 05523 BDD 25613 b income for the taxable year as modified by paragraph (2).
The taxable income referred to in paragraph (1) shall be modified by adding thereto the sum SB0783 Enrolled - 105 - LRB095 05523 BDD 25613 b of the following amounts:
The taxable income referred to in paragraph (1) shall be modified by adding thereto the sum of the following amounts:
(E) For taxable years in which a net operating loss carryback or carryforward from a taxable year ending prior to December 31, 1986 is an element of taxable SB0783 Enrolled - 106 - LRB095 05523 BDD 25613 b income under paragraph (1) of subsection (e) or subparagraph (E) of paragraph (2) of subsection (e), the amount by which addition modifications other than those provided by this subparagraph (E) exceeded subtraction modifications in such earlier taxable year, with the following limitations applied in the order that they are listed:
SB0783 Re-Enrolled - 106 - LRB095 05523 BDD 25613 b (E) For taxable years in which a net operating loss carryback or carryforward from a taxable year ending prior to December 31, 1986 is an element of taxable income under paragraph (1) of subsection (e) or subparagraph (E) of paragraph (2) of subsection (e), the amount by which addition modifications other than those provided by this subparagraph (E) exceeded subtraction modifications in such earlier taxable year, with the following limitations applied in the order that they are listed:
For taxable years in which there is a net operating loss carryback or carryforward from more than one other taxable year ending prior to December 31, 1986, the addition modification provided in this subparagraph (E) shall be the sum of the amounts computed independently under the preceding provisions of this SB0783 Enrolled - 107 - LRB095 05523 BDD 25613 b subparagraph (E) for each such taxable year;
For taxable years in which there is a net operating loss carryback or carryforward from more than one other taxable year ending prior to December 31, 1986, the SB0783 Re-Enrolled - 107 - LRB095 05523 BDD 25613 b addition modification provided in this subparagraph (E) shall be the sum of the amounts computed independently under the preceding provisions of this subparagraph (E) for each such taxable year;
If the taxpayer continues to own property through the last day of the last tax year for which the taxpayer may claim a depreciation deduction for federal income tax purposes and for which the taxpayer was allowed in any taxable year to make a subtraction modification under subparagraph (T), then an amount equal to that subtraction modification.
If the taxpayer continues to own property through the last day of the last tax year for which the taxpayer may claim a depreciation deduction for federal income tax purposes and for which the taxpayer was allowed in any taxable year to make a subtraction SB0783 Re-Enrolled - 108 - LRB095 05523 BDD 25613 b modification under subparagraph (T), then an amount equal to that subtraction modification.
The taxpayer is required to make the addition SB0783 Enrolled - 108 - LRB095 05523 BDD 25613 b modification under this subparagraph only once with respect to any one piece of property;
The taxpayer is required to make the addition modification under this subparagraph only once with respect to any one piece of property;
The addition modification required by this subparagraph shall be reduced to the extent that dividends were included in base income of the unitary group for the same taxable year and received by the taxpayer or by a member of the taxpayer’s unitary business group (including amounts included in gross income pursuant to Sections 951 through 964 of the Internal Revenue Code and amounts included in gross income under Section 78 of the SB0783 Enrolled - 109 - LRB095 05523 BDD 25613 b Internal Revenue Code) with respect to the stock of the same person to whom the interest was paid, accrued, or incurred.
The addition modification required by this subparagraph shall be reduced to the extent that dividends were included in base income of the unitary group for the same taxable year and received by the taxpayer or by a member of the taxpayer’s unitary business group (including amounts SB0783 Re-Enrolled - 109 - LRB095 05523 BDD 25613 b included in gross income pursuant to Sections 951 through 964 of the Internal Revenue Code and amounts included in gross income under Section 78 of the Internal Revenue Code) with respect to the stock of the same person to whom the interest was paid, accrued, or incurred.
(a) the foreign person, during the same taxable year, paid, accrued, or incurred, the interest to a person that is not a related member, and (b) the transaction giving rise to the interest expense between the taxpayer and the foreign person did not have as a principal purpose the avoidance of Illinois income tax, and is paid pursuant to a contract or agreement that reflects an arm’s-length interest rate and terms;
(a) the foreign person, during the same taxable year, paid, accrued, or incurred, the interest to a person that is not a related member, and (b) the transaction giving rise to the interest expense between the taxpayer and the foreign person did not have as a principal purpose the avoidance of Illinois income tax, SB0783 Re-Enrolled - 110 - LRB095 05523 BDD 25613 b and is paid pursuant to a contract or agreement that reflects an arm’s-length interest rate and terms;
or SB0783 Enrolled - 110 - LRB095 05523 BDD 25613 b (iii) the taxpayer can establish, based on clear and convincing evidence, that the interest paid, accrued, or incurred relates to a contract or agreement entered into at arm’s-length rates and terms and the principal purpose for the payment is not federal or Illinois tax avoidance;
or (iii) the taxpayer can establish, based on clear and convincing evidence, that the interest paid, accrued, or incurred relates to a contract or agreement entered into at arm’s-length rates and terms and the principal purpose for the payment is not federal or Illinois tax avoidance;
(E-13) An amount equal to the amount of intangible expenses and costs otherwise allowed as a deduction in computing base income, and that were paid, accrued, or SB0783 Enrolled - 111 - LRB095 05523 BDD 25613 b incurred, directly or indirectly, (i) for taxable years ending on or after December 31, 2004, to a foreign person who would be a member of the same unitary business group but for the fact that the foreign person’s business activity outside the United States is 80% or more of that person’s total business activity and (ii) for taxable years ending on or after December 31, 2008, to a person who would be a member of the same unitary business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304.
SB0783 Re-Enrolled - 111 - LRB095 05523 BDD 25613 b (E-13) An amount equal to the amount of intangible expenses and costs otherwise allowed as a deduction in computing base income, and that were paid, accrued, or incurred, directly or indirectly, (i) for taxable years ending on or after December 31, 2004, to a foreign person who would be a member of the same unitary business group but for the fact that the foreign person’s business activity outside the United States is 80% or more of that person’s total business activity and (ii) for taxable years ending on or after December 31, 2008, to a person who would be a member of the same unitary business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304.
The addition modification required by this subparagraph shall be reduced to the extent that dividends were included in base income of the unitary group for the same taxable year and received by the taxpayer or by a member of the taxpayer’s unitary business group (including amounts included in gross income pursuant to Sections 951 through 964 of the Internal Revenue Code and amounts included in gross income under Section 78 of the Internal Revenue Code) with respect to the stock of the same person to whom the intangible expenses and costs were directly or indirectly paid, incurred, or accrued.
The addition modification required by this subparagraph shall be reduced to the extent that dividends were included in base income of the unitary group for the same taxable year and received by the taxpayer or by a member of the taxpayer’s unitary business group (including amounts included in gross income pursuant to Sections 951 through 964 of the Internal Revenue Code and amounts included in gross income under Section 78 of the Internal Revenue Code) with respect to the stock of the same person to whom SB0783 Re-Enrolled - 112 - LRB095 05523 BDD 25613 b the intangible expenses and costs were directly or indirectly paid, incurred, or accrued.
The preceding sentence shall not apply to the extent that the same SB0783 Enrolled - 112 - LRB095 05523 BDD 25613 b dividends caused a reduction to the addition modification required under Section 203(b)(2)(E-12) of this Act.
The preceding sentence shall not apply to the extent that the same dividends caused a reduction to the addition modification required under Section 203(b)(2)(E-12) of this Act.
(i) any item of intangible expenses or costs paid, accrued, or incurred, directly or indirectly, from a transaction with a foreign person who is subject in a foreign country or state, other than a state which requires mandatory unitary reporting, to a tax on or measured by net income with respect to such item;
(i) any item of intangible expenses or costs paid, accrued, or incurred, directly or indirectly, from a transaction with a foreign person who is subject in a foreign country or state, other than a state which requires mandatory unitary reporting, to a tax on or measured by net SB0783 Re-Enrolled - 113 - LRB095 05523 BDD 25613 b income with respect to such item;
or (ii) any item of intangible expense or cost paid, accrued, or incurred, directly or SB0783 Enrolled - 113 - LRB095 05523 BDD 25613 b indirectly, if the taxpayer can establish, based on a preponderance of the evidence, both of the following:
or (ii) any item of intangible expense or cost paid, accrued, or incurred, directly or indirectly, if the taxpayer can establish, based on a preponderance of the evidence, both of the following:
Nothing in this subsection shall preclude the Director from making any other adjustment otherwise allowed under Section 404 of this Act for SB0783 Enrolled - 114 - LRB095 05523 BDD 25613 b any tax year beginning after the effective date of this amendment provided such adjustment is made pursuant to regulation adopted by the Department and such regulations provide methods and standards by which the Department will utilize its authority under Section 404 of this Act;
SB0783 Re-Enrolled - 114 - LRB095 05523 BDD 25613 b Nothing in this subsection shall preclude the Director from making any other adjustment otherwise allowed under Section 404 of this Act for any tax year beginning after the effective date of this amendment provided such adjustment is made pursuant to regulation adopted by the Department and such regulations provide methods and standards by which the Department will utilize its authority under Section 404 of this Act;
The addition modification required by this subparagraph shall be reduced to the extent that dividends were included in base income of the unitary group for the same taxable year and received by the taxpayer or by a member of the taxpayer’s unitary business group (including amounts included in gross income under Sections 951 through 964 of the Internal Revenue Code and amounts included in gross income under Section 78 of the Internal Revenue Code) with respect to the stock SB0783 Enrolled - 115 - LRB095 05523 BDD 25613 b of the same person to whom the premiums intangible expenses and costs were directly or indirectly paid, incurred, or accrued.
The addition modification required by this subparagraph shall be reduced to the extent that dividends were included in base income of the unitary group for the same taxable year and received by the taxpayer or by a member of the taxpayer’s unitary business group (including amounts included in gross income under SB0783 Re-Enrolled - 115 - LRB095 05523 BDD 25613 b Sections 951 through 964 of the Internal Revenue Code and amounts included in gross income under Section 78 of the Internal Revenue Code) with respect to the stock of the same person to whom the premiums intangible expenses and costs were directly or indirectly paid, incurred, or accrued.
(H) In the case of a regulated investment company, an amount equal to the amount of exempt interest dividends as defined in subsection (b) (5) of Section 852 of the Internal Revenue Code, paid to shareholders for the taxable year;
(H) In the case of a regulated investment company, an amount equal to the amount of exempt interest dividends as defined in subsection (b) (5) of Section SB0783 Re-Enrolled - 116 - LRB095 05523 BDD 25613 b 852 of the Internal Revenue Code, paid to shareholders for the taxable year;
(I) With the exception of any amounts subtracted SB0783 Enrolled - 116 - LRB095 05523 BDD 25613 b under subparagraph (J), an amount equal to the sum of all amounts disallowed as deductions by (i) Sections 171(a) (2), and 265(a)(2) and amounts disallowed as interest expense by Section 291(a)(3) of the Internal Revenue Code, as now or hereafter amended, and all amounts of expenses allocable to interest and disallowed as deductions by Section 265(a)(1) of the Internal Revenue Code, as now or hereafter amended;
(I) With the exception of any amounts subtracted under subparagraph (J), an amount equal to the sum of all amounts disallowed as deductions by (i) Sections 171(a) (2), and 265(a)(2) and amounts disallowed as interest expense by Section 291(a)(3) of the Internal Revenue Code, as now or hereafter amended, and all amounts of expenses allocable to interest and disallowed as deductions by Section 265(a)(1) of the Internal Revenue Code, as now or hereafter amended;
provided that, in the case of any statute of this State or, for taxable years ending on or after December 31, 2008, of the United States, any treaty of the United States, the Illinois Constitution, or the United States Constitution that exempts income derived from bonds or other obligations from the tax imposed under this Act, the amount exempted shall be the interest income net of bond premium amortization, and, for taxable years ending on SB0783 Enrolled - 117 - LRB095 05523 BDD 25613 b or after December 31, 2008, interest expense incurred on indebtedness to carry the bond or other obligation, expenses incurred in producing the income to be deducted, and all other related expenses.
provided that, in the case of any statute of this State or, for taxable years ending on or after December 31, 2008, of the United States, any treaty of the United States, the Illinois Constitution, or the United States Constitution that exempts income derived from bonds or other obligations SB0783 Re-Enrolled - 117 - LRB095 05523 BDD 25613 b from the tax imposed under this Act, the amount exempted shall be the interest income net of bond premium amortization, and, for taxable years ending on or after December 31, 2008, interest expense incurred on indebtedness to carry the bond or other obligation, expenses incurred in producing the income to be deducted, and all other related expenses.
provided that dividends eligible for the deduction provided in subparagraph (K) of paragraph 2 of this subsection shall not be eligible for the deduction provided under this subparagraph (L);
provided that dividends eligible for the deduction provided in subparagraph (K) of paragraph 2 of this subsection SB0783 Re-Enrolled - 118 - LRB095 05523 BDD 25613 b shall not be eligible for the deduction provided under this subparagraph (L);
(M) For any taxpayer that is a financial SB0783 Enrolled - 118 - LRB095 05523 BDD 25613 b organization within the meaning of Section 304(c) of this Act, an amount included in such total as interest income from a loan or loans made by such taxpayer to a borrower, to the extent that such a loan is secured by property which is eligible for the Enterprise Zone Investment Credit or the River Edge Redevelopment Zone Investment Credit.
(M) For any taxpayer that is a financial organization within the meaning of Section 304(c) of this Act, an amount included in such total as interest income from a loan or loans made by such taxpayer to a borrower, to the extent that such a loan is secured by property which is eligible for the Enterprise Zone Investment Credit or the River Edge Redevelopment Zone Investment Credit.
(M-1) For any taxpayer that is a financial organization within the meaning of Section 304(c) of this Act, an amount included in such total as interest SB0783 Enrolled - 119 - LRB095 05523 BDD 25613 b income from a loan or loans made by such taxpayer to a borrower, to the extent that such a loan is secured by property which is eligible for the High Impact Business Investment Credit.
SB0783 Re-Enrolled - 119 - LRB095 05523 BDD 25613 b (M-1) For any taxpayer that is a financial organization within the meaning of Section 304(c) of this Act, an amount included in such total as interest income from a loan or loans made by such taxpayer to a borrower, to the extent that such a loan is secured by property which is eligible for the High Impact Business Investment Credit.
(N) Two times any contribution made during the taxable year to a designated zone organization to the extent that the contribution (i) qualifies as a charitable contribution under subsection (c) of SB0783 Enrolled - 120 - LRB095 05523 BDD 25613 b Section 170 of the Internal Revenue Code and (ii) must, by its terms, be used for a project approved by the Department of Commerce and Economic Opportunity under Section 11 of the Illinois Enterprise Zone Act or under Section 10-10 of the River Edge Redevelopment Zone Act.
(N) Two times any contribution made during the SB0783 Re-Enrolled - 120 - LRB095 05523 BDD 25613 b taxable year to a designated zone organization to the extent that the contribution (i) qualifies as a charitable contribution under subsection (c) of Section 170 of the Internal Revenue Code and (ii) must, by its terms, be used for a project approved by the Department of Commerce and Economic Opportunity under Section 11 of the Illinois Enterprise Zone Act or under Section 10-10 of the River Edge Redevelopment Zone Act.
(i) 85% for taxable years ending on or before December 31, 1992, or, a percentage equal to the percentage allowable under Section 243(a)(1) of the Internal Revenue Code of 1986 for taxable years ending after December 31, 1992, of the amount by which dividends included in taxable income and received from a corporation that is not created or organized under the laws of the United States or any state or political subdivision thereof, including, for taxable years ending on or after December 31, 1988, dividends received or deemed received or paid or deemed paid under Sections 951 through 964 of the Internal Revenue Code, exceed the amount of the modification provided under subparagraph (G) of paragraph (2) of this subsection (b) which is related to such dividends, and including, for taxable years ending on or after December 31, 2008, dividends received from a captive real estate investment trust;
(i) 85% for taxable years ending on or before December 31, 1992, or, a percentage equal to the percentage allowable under Section 243(a)(1) of the Internal Revenue Code of 1986 for taxable years ending after December 31, 1992, of the amount by which dividends included in taxable income and received from a corporation that is not created or organized under the laws of the United States or any state or political subdivision thereof, including, for taxable years ending on or after December 31, 1988, dividends received or deemed received or paid or deemed paid under Sections 951 through 964 of the Internal Revenue Code, exceed the amount of the modification provided under subparagraph (G) of paragraph (2) of this subsection (b) which is related to such dividends, and including, for taxable years ending on or after SB0783 Re-Enrolled - 121 - LRB095 05523 BDD 25613 b December 31, 2008, dividends received from a captive real estate investment trust;
plus (ii) 100% of the amount by which dividends, included in taxable income SB0783 Enrolled - 121 - LRB095 05523 BDD 25613 b and received, including, for taxable years ending on or after December 31, 1988, dividends received or deemed received or paid or deemed paid under Sections 951 through 964 of the Internal Revenue Code and including, for taxable years ending on or after December 31, 2008, dividends received from a captive real estate investment trust, from any such corporation specified in clause (i) that would but for the provisions of Section 1504 (b) (3) of the Internal Revenue Code be treated as a member of the affiliated group which includes the dividend recipient, exceed the amount of the modification provided under subparagraph (G) of paragraph (2) of this subsection (b) which is related to such dividends.
plus (ii) 100% of the amount by which dividends, included in taxable income and received, including, for taxable years ending on or after December 31, 1988, dividends received or deemed received or paid or deemed paid under Sections 951 through 964 of the Internal Revenue Code and including, for taxable years ending on or after December 31, 2008, dividends received from a captive real estate investment trust, from any such corporation specified in clause (i) that would but for the provisions of Section 1504 (b) (3) of the Internal Revenue Code be treated as a member of the affiliated group which includes the dividend recipient, exceed the amount of the modification provided under subparagraph (G) of paragraph (2) of this subsection (b) which is related to such dividends.
(R) On and after July 20, 1999, in the case of an attorney-in-fact with respect to whom an interinsurer or a reciprocal insurer has made the election under SB0783 Enrolled - 122 - LRB095 05523 BDD 25613 b Section 835 of the Internal Revenue Code, 26 U.S.C.
SB0783 Re-Enrolled - 122 - LRB095 05523 BDD 25613 b (R) On and after July 20, 1999, in the case of an attorney-in-fact with respect to whom an interinsurer or a reciprocal insurer has made the election under Section 835 of the Internal Revenue Code, 26 U.S.C.
(T) For taxable years 2001 and thereafter, for the taxable year in which the bonus depreciation deduction is taken on the taxpayer’s federal income tax return under subsection (k) of Section 168 of the Internal Revenue Code and for each applicable taxable year thereafter, an amount equal to "x", where:
(T) For taxable years 2001 and thereafter, for the taxable year in which the bonus depreciation deduction is taken on the taxpayer’s federal income tax return SB0783 Re-Enrolled - 123 - LRB095 05523 BDD 25613 b under subsection (k) of Section 168 of the Internal Revenue Code and for each applicable taxable year thereafter, an amount equal to "x", where:
SB0783 Enrolled - 123 - LRB095 05523 BDD 25613 b (1) "y" equals the amount of the depreciation deduction taken for the taxable year on the taxpayer’s federal income tax return on property for which the bonus depreciation deduction was taken in any year under subsection (k) of Section 168 of the Internal Revenue Code, but not including the bonus depreciation deduction;
(1) "y" equals the amount of the depreciation deduction taken for the taxable year on the taxpayer’s federal income tax return on property for which the bonus depreciation deduction was taken in any year under subsection (k) of Section 168 of the Internal Revenue Code, but not including the bonus depreciation deduction;
The aggregate amount deducted under this subparagraph in all taxable years for any one piece of property may not exceed the amount of the bonus depreciation deduction taken on that property on the SB0783 Enrolled - 124 - LRB095 05523 BDD 25613 b taxpayer’s federal income tax return under subsection (k) of Section 168 of the Internal Revenue Code.
The aggregate amount deducted under this SB0783 Re-Enrolled - 124 - LRB095 05523 BDD 25613 b subparagraph in all taxable years for any one piece of property may not exceed the amount of the bonus depreciation deduction taken on that property on the taxpayer’s federal income tax return under subsection (k) of Section 168 of the Internal Revenue Code.
(i) any interest income (net of the deductions allocable thereto) taken into account for the taxable year with respect to a transaction with a taxpayer that is required to make an addition modification with respect to such transaction under SB0783 Enrolled - 125 - LRB095 05523 BDD 25613 b Section 203(a)(2)(D-17), 203(b)(2)(E-12), 203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed the amount of such addition modification, and (ii) any income from intangible property (net of the deductions allocable thereto) taken into account for the taxable year with respect to a transaction with a taxpayer that is required to make an addition modification with respect to such transaction under Section 203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or 203(d)(2)(D-8), but not to exceed the amount of such addition modification, and (iii) any insurance premium income (net of deductions allocable thereto) taken into account for the taxable year with respect to a transaction with a taxpayer that is required to make an addition modification with respect to such transaction under Section 203(a)(2)(D-19), Section 203(b)(2)(E-14), Section 203(c)(2)(G-14), or Section 203(d)(2)(D-9), but not to exceed the amount of that addition modification.
(i) any interest income (net of the deductions allocable thereto) taken into account SB0783 Re-Enrolled - 125 - LRB095 05523 BDD 25613 b for the taxable year with respect to a transaction with a taxpayer that is required to make an addition modification with respect to such transaction under Section 203(a)(2)(D-17), 203(b)(2)(E-12), 203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed the amount of such addition modification, and (ii) any income from intangible property (net of the deductions allocable thereto) taken into account for the taxable year with respect to a transaction with a taxpayer that is required to make an addition modification with respect to such transaction under Section 203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or 203(d)(2)(D-8), but not to exceed the amount of such addition modification, and (iii) any insurance premium income (net of deductions allocable thereto) taken into account for the taxable year with respect to a transaction with a taxpayer that is required to make an addition modification with respect to such transaction under Section 203(a)(2)(D-19), Section 203(b)(2)(E-14), Section 203(c)(2)(G-14), or Section 203(d)(2)(D-9), but not to exceed the amount of that addition modification.
(W) An amount equal to the interest income taken into account for the taxable year (net of the deductions allocable thereto) with respect to transactions with (i) a foreign person who would be a member of the taxpayer’s unitary business group but for the fact that the foreign person’s business activity SB0783 Enrolled - 126 - LRB095 05523 BDD 25613 b outside the United States is 80% or more of that person’s total business activity and (ii) for taxable years ending on or after December 31, 2008, to a person who would be a member of the same unitary business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304, but not to exceed the addition modification required to be made for the same taxable year under Section 203(b)(2)(E-12) for interest paid, accrued, or incurred, directly or indirectly, to the same person.
(W) An amount equal to the interest income taken into account for the taxable year (net of the deductions allocable thereto) with respect to SB0783 Re-Enrolled - 126 - LRB095 05523 BDD 25613 b transactions with (i) a foreign person who would be a member of the taxpayer’s unitary business group but for the fact that the foreign person’s business activity outside the United States is 80% or more of that person’s total business activity and (ii) for taxable years ending on or after December 31, 2008, to a person who would be a member of the same unitary business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304, but not to exceed the addition modification required to be made for the same taxable year under Section 203(b)(2)(E-12) for interest paid, accrued, or incurred, directly or indirectly, to the same person.
and (X) An amount equal to the income from intangible property taken into account for the taxable year (net of the deductions allocable thereto) with respect to transactions with (i) a foreign person who would be a member of the taxpayer’s unitary business group but for the fact that the foreign person’s business activity outside the United States is 80% or more of that person’s total business activity and (ii) for taxable years ending on or after December 31, 2008, to a person who would be a member of the same unitary business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the SB0783 Enrolled - 127 - LRB095 05523 BDD 25613 b unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304, but not to exceed the addition modification required to be made for the same taxable year under Section 203(b)(2)(E-13) for intangible expenses and costs paid, accrued, or incurred, directly or indirectly, to the same foreign person .
and (X) An amount equal to the income from intangible property taken into account for the taxable year (net of the deductions allocable thereto) with respect to transactions with (i) a foreign person who would be a member of the taxpayer’s unitary business group but for the fact that the foreign person’s business activity outside the United States is 80% or more of that person’s total business activity and (ii) for taxable years ending on or after December 31, 2008, to a person SB0783 Re-Enrolled - 127 - LRB095 05523 BDD 25613 b who would be a member of the same unitary business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304, but not to exceed the addition modification required to be made for the same taxable year under Section 203(b)(2)(E-13) for intangible expenses and costs paid, accrued, or incurred, directly or indirectly, to the same foreign person .
(3) Special rule.
SB0783 Re-Enrolled - 128 - LRB095 05523 BDD 25613 b (3) Special rule.
For purposes of paragraph (2) (A), "gross income" in the case of a life insurance company, for tax years ending on and after December 31, 1994, shall mean SB0783 Enrolled - 128 - LRB095 05523 BDD 25613 b the gross investment income for the taxable year.
For purposes of paragraph (2) (A), "gross income" in the case of a life insurance company, for tax years ending on and after December 31, 1994, shall mean the gross investment income for the taxable year.
(D) The amount of any net operating loss deduction taken in arriving at taxable income, other than a net operating loss carried forward from a taxable year SB0783 Enrolled - 129 - LRB095 05523 BDD 25613 b ending prior to December 31, 1986;
SB0783 Re-Enrolled - 129 - LRB095 05523 BDD 25613 b (D) The amount of any net operating loss deduction taken in arriving at taxable income, other than a net operating loss carried forward from a taxable year ending prior to December 31, 1986;
(i) the addition modification relating to the net operating loss carried back or forward to the taxable year from any taxable year ending prior to December 31, 1986 shall be reduced by the amount of addition modification under this subparagraph (E) which related to that net operating loss and which was taken into account in calculating the base income of an earlier taxable year, and (ii) the addition modification relating to the net operating loss carried back or forward to the taxable year from any taxable year ending prior to December 31, 1986 shall not exceed the amount of such carryback or carryforward;
(i) the addition modification relating to the net operating loss carried back or forward to the taxable year from any taxable year ending prior to December 31, 1986 shall be reduced by the amount of addition modification under this subparagraph (E) which related to that net operating loss and which was taken into account in calculating the base income of an earlier taxable year, and (ii) the addition modification relating to the net operating loss carried back or forward to the taxable year from any taxable year ending prior to December 31, 1986 shall not exceed the amount of SB0783 Re-Enrolled - 130 - LRB095 05523 BDD 25613 b such carryback or carryforward;
For taxable years in which there is a net operating loss carryback or carryforward from more than one other SB0783 Enrolled - 130 - LRB095 05523 BDD 25613 b taxable year ending prior to December 31, 1986, the addition modification provided in this subparagraph (E) shall be the sum of the amounts computed independently under the preceding provisions of this subparagraph (E) for each such taxable year;
For taxable years in which there is a net operating loss carryback or carryforward from more than one other taxable year ending prior to December 31, 1986, the addition modification provided in this subparagraph (E) shall be the sum of the amounts computed independently under the preceding provisions of this subparagraph (E) for each such taxable year;
(G-10) For taxable years 2001 and thereafter, an amount equal to the bonus depreciation deduction taken on the taxpayer’s federal income tax return for the taxable year under subsection (k) of Section 168 of the Internal Revenue Code;
(G-10) For taxable years 2001 and thereafter, an amount equal to the bonus depreciation deduction taken on the taxpayer’s federal income tax return for the SB0783 Re-Enrolled - 131 - LRB095 05523 BDD 25613 b taxable year under subsection (k) of Section 168 of the Internal Revenue Code;
and (G-11) If the taxpayer sells, transfers, abandons, SB0783 Enrolled - 131 - LRB095 05523 BDD 25613 b or otherwise disposes of property for which the taxpayer was required in any taxable year to make an addition modification under subparagraph (G-10), then an amount equal to the aggregate amount of the deductions taken in all taxable years under subparagraph (R) with respect to that property.
and (G-11) If the taxpayer sells, transfers, abandons, or otherwise disposes of property for which the taxpayer was required in any taxable year to make an addition modification under subparagraph (G-10), then an amount equal to the aggregate amount of the deductions taken in all taxable years under subparagraph (R) with respect to that property.
(G-12) An amount equal to the amount otherwise allowed as a deduction in computing base income for interest paid, accrued, or incurred, directly or indirectly, (i) for taxable years ending on or after December 31, 2004, to a foreign person who would be a member of the same unitary business group but for the fact that the foreign person’s business activity outside the United States is 80% or more of the foreign person’s total business activity and (ii) for taxable years ending on or after December 31, 2008, to a person SB0783 Enrolled - 132 - LRB095 05523 BDD 25613 b who would be a member of the same unitary business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304.
(G-12) An amount equal to the amount otherwise allowed as a deduction in computing base income for interest paid, accrued, or incurred, directly or indirectly, (i) for taxable years ending on or after December 31, 2004, to a foreign person who would be a member of the same unitary business group but for the fact that the foreign person’s business activity SB0783 Re-Enrolled - 132 - LRB095 05523 BDD 25613 b outside the United States is 80% or more of the foreign person’s total business activity and (ii) for taxable years ending on or after December 31, 2008, to a person who would be a member of the same unitary business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304.
(i) an item of interest paid, accrued, or incurred, directly or indirectly, to a foreign person who is subject in a foreign country or state, other than a state which requires mandatory unitary reporting, to a tax on or measured by net income with respect to such interest;
(i) an item of interest paid, accrued, or incurred, directly or indirectly, to a foreign person who is subject in a foreign country or state, other than a state which requires mandatory unitary reporting, to a tax on or measured by net SB0783 Re-Enrolled - 133 - LRB095 05523 BDD 25613 b income with respect to such interest;
or (ii) an item of interest paid, accrued, or incurred, directly or indirectly, to a foreign SB0783 Enrolled - 133 - LRB095 05523 BDD 25613 b person if the taxpayer can establish, based on a preponderance of the evidence, both of the following:
or (ii) an item of interest paid, accrued, or incurred, directly or indirectly, to a foreign person if the taxpayer can establish, based on a preponderance of the evidence, both of the following:
or (iv) an item of interest paid, accrued, or incurred, directly or indirectly, to a foreign person if the taxpayer establishes by clear and convincing evidence that the adjustments are unreasonable;
or (iv) an item of interest paid, accrued, or incurred, directly or indirectly, to a foreign person if the taxpayer establishes by clear and SB0783 Re-Enrolled - 134 - LRB095 05523 BDD 25613 b convincing evidence that the adjustments are unreasonable;
or if the taxpayer and the Director agree in writing to the application or use of an SB0783 Enrolled - 134 - LRB095 05523 BDD 25613 b alternative method of apportionment under Section 304(f).
or if the taxpayer and the Director agree in writing to the application or use of an alternative method of apportionment under Section 304(f).
(G-13) An amount equal to the amount of intangible expenses and costs otherwise allowed as a deduction in computing base income, and that were paid, accrued, or incurred, directly or indirectly, (i) for taxable years ending on or after December 31, 2004, to a foreign person who would be a member of the same unitary business group but for the fact that the foreign person’s business activity outside the United States is 80% or more of that person’s total business activity and (ii) for taxable years ending on or after December 31, 2008, to a person who would be a member of the same unitary business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion SB0783 Enrolled - 135 - LRB095 05523 BDD 25613 b business income under different subsections of Section 304.
(G-13) An amount equal to the amount of intangible expenses and costs otherwise allowed as a deduction in computing base income, and that were paid, accrued, or incurred, directly or indirectly, (i) for taxable years ending on or after December 31, 2004, to a foreign person who would be a member of the same unitary business group but for the fact that the foreign person’s business activity outside the United States is 80% or more of that person’s total business activity and (ii) for taxable years ending on or after December 31, 2008, to a person who would be a member of the same unitary business group but for the fact that SB0783 Re-Enrolled - 135 - LRB095 05523 BDD 25613 b the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304.
(2) losses incurred, directly or indirectly, from factoring transactions or discounting transactions;
(2) losses incurred, directly or indirectly, from factoring SB0783 Re-Enrolled - 136 - LRB095 05523 BDD 25613 b transactions or discounting transactions;
For SB0783 Enrolled - 136 - LRB095 05523 BDD 25613 b purposes of this subparagraph, "intangible property" includes patents, patent applications, trade names, trademarks, service marks, copyrights, mask works, trade secrets, and similar types of intangible assets.
For purposes of this subparagraph, "intangible property" includes patents, patent applications, trade names, trademarks, service marks, copyrights, mask works, trade secrets, and similar types of intangible assets.
(a) the foreign person during the same taxable year paid, accrued, or incurred, the intangible expense or cost to a person that is not a related member, and (b) the transaction giving rise to the intangible expense or cost between the taxpayer and the foreign person did not have as a principal purpose the avoidance of Illinois income tax, and is paid pursuant to a contract SB0783 Enrolled - 137 - LRB095 05523 BDD 25613 b or agreement that reflects arm’s-length terms;
(a) the foreign person during the same taxable year paid, accrued, or incurred, the intangible expense or cost to a person that is not a related member, and (b) the transaction giving rise to the intangible expense or cost between the SB0783 Re-Enrolled - 137 - LRB095 05523 BDD 25613 b taxpayer and the foreign person did not have as a principal purpose the avoidance of Illinois income tax, and is paid pursuant to a contract or agreement that reflects arm’s-length terms;
(G-14) For taxable years ending on or after December 31, 2008, an amount equal to the amount of insurance premium expenses and costs otherwise allowed as a deduction in computing base income, and that were paid, accrued, or incurred, directly or indirectly, to a person who would be a member of the same unitary SB0783 Enrolled - 138 - LRB095 05523 BDD 25613 b business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304.
(G-14) For taxable years ending on or after December 31, 2008, an amount equal to the amount of insurance premium expenses and costs otherwise allowed SB0783 Re-Enrolled - 138 - LRB095 05523 BDD 25613 b as a deduction in computing base income, and that were paid, accrued, or incurred, directly or indirectly, to a person who would be a member of the same unitary business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304.
(H) An amount equal to all amounts included in such total pursuant to the provisions of Sections 402(a), 402(c), 403(a), 403(b), 406(a), 407(a) and 408 of the SB0783 Enrolled - 139 - LRB095 05523 BDD 25613 b Internal Revenue Code or included in such total as distributions under the provisions of any retirement or disability plan for employees of any governmental agency or unit, or retirement payments to retired partners, which payments are excluded in computing net earnings from self employment by Section 1402 of the Internal Revenue Code and regulations adopted pursuant thereto;
SB0783 Re-Enrolled - 139 - LRB095 05523 BDD 25613 b (H) An amount equal to all amounts included in such total pursuant to the provisions of Sections 402(a), 402(c), 403(a), 403(b), 406(a), 407(a) and 408 of the Internal Revenue Code or included in such total as distributions under the provisions of any retirement or disability plan for employees of any governmental agency or unit, or retirement payments to retired partners, which payments are excluded in computing net earnings from self employment by Section 1402 of the Internal Revenue Code and regulations adopted pursuant thereto;
provided that, in the case of any statute of this State or, for taxable years ending on or after December 31, 2008, of the United States, any treaty of the United States, the Illinois Constitution, or the United States Constitution that exempts income derived from bonds or other obligations from the tax imposed under this Act, the amount exempted shall be the interest income net of bond premium amortization, and, for taxable years SB0783 Enrolled - 140 - LRB095 05523 BDD 25613 b ending on or after December 31, 2008, interest expense incurred on indebtedness to carry the bond or other obligation, expenses incurred in producing the income to be deducted, and all other related expenses.
provided that, in the case of any statute of this State or, for taxable years ending on or after December 31, 2008, of the United States, any treaty of the United States, the Illinois Constitution, or the United States Constitution that exempts income derived from bonds or SB0783 Re-Enrolled - 140 - LRB095 05523 BDD 25613 b other obligations from the tax imposed under this Act, the amount exempted shall be the interest income net of bond premium amortization, and, for taxable years ending on or after December 31, 2008, interest expense incurred on indebtedness to carry the bond or other obligation, expenses incurred in producing the income to be deducted, and all other related expenses.
(M) An amount equal to those dividends included in such total which were paid by a corporation which conducts business operations in an Enterprise Zone or zones created under the Illinois Enterprise Zone Act or a River Edge Redevelopment Zone or zones created under the River Edge Redevelopment Zone Act and conducts SB0783 Enrolled - 141 - LRB095 05523 BDD 25613 b substantially all of its operations in an Enterprise Zone or Zones or a River Edge Redevelopment Zone or zones.
(M) An amount equal to those dividends included in such total which were paid by a corporation which conducts business operations in an Enterprise Zone or SB0783 Re-Enrolled - 141 - LRB095 05523 BDD 25613 b zones created under the Illinois Enterprise Zone Act or a River Edge Redevelopment Zone or zones created under the River Edge Redevelopment Zone Act and conducts substantially all of its operations in an Enterprise Zone or Zones or a River Edge Redevelopment Zone or zones.
(Q) For taxable year 1999 and thereafter, an amount equal to the amount of any (i) distributions, to the extent includible in gross income for federal income tax purposes, made to the taxpayer because of his or her status as a victim of persecution for racial or SB0783 Enrolled - 142 - LRB095 05523 BDD 25613 b religious reasons by Nazi Germany or any other Axis regime or as an heir of the victim and (ii) items of income, to the extent includible in gross income for federal income tax purposes, attributable to, derived from or in any way related to assets stolen from, hidden from, or otherwise lost to a victim of persecution for racial or religious reasons by Nazi Germany or any other Axis regime immediately prior to, during, and immediately after World War II, including, but not limited to, interest on the proceeds receivable as insurance under policies issued to a victim of persecution for racial or religious reasons by Nazi Germany or any other Axis regime by European insurance companies immediately prior to and during World War II;
(Q) For taxable year 1999 and thereafter, an amount equal to the amount of any (i) distributions, to the SB0783 Re-Enrolled - 142 - LRB095 05523 BDD 25613 b extent includible in gross income for federal income tax purposes, made to the taxpayer because of his or her status as a victim of persecution for racial or religious reasons by Nazi Germany or any other Axis regime or as an heir of the victim and (ii) items of income, to the extent includible in gross income for federal income tax purposes, attributable to, derived from or in any way related to assets stolen from, hidden from, or otherwise lost to a victim of persecution for racial or religious reasons by Nazi Germany or any other Axis regime immediately prior to, during, and immediately after World War II, including, but not limited to, interest on the proceeds receivable as insurance under policies issued to a victim of persecution for racial or religious reasons by Nazi Germany or any other Axis regime by European insurance companies immediately prior to and during World War II;
The amount of and the eligibility for any public assistance, benefit, or similar entitlement is not affected by the inclusion of items (i) and (ii) of this paragraph in gross income for federal income tax SB0783 Enrolled - 143 - LRB095 05523 BDD 25613 b purposes.
The amount of and the eligibility for any SB0783 Re-Enrolled - 143 - LRB095 05523 BDD 25613 b public assistance, benefit, or similar entitlement is not affected by the inclusion of items (i) and (ii) of this paragraph in gross income for federal income tax purposes.
(i) for property on which a bonus depreciation deduction of 30% of the adjusted basis was taken, "x" equals "y" multiplied by 30 and then divided by 70 (or "y" multiplied by 0.429);
(i) for property on which a bonus depreciation deduction of 30% of the adjusted SB0783 Re-Enrolled - 144 - LRB095 05523 BDD 25613 b basis was taken, "x" equals "y" multiplied by 30 and then divided by 70 (or "y" multiplied by 0.429);
and SB0783 Enrolled - 144 - LRB095 05523 BDD 25613 b (ii) for property on which a bonus depreciation deduction of 50% of the adjusted basis was taken, "x" equals "y" multiplied by 1.0.
and (ii) for property on which a bonus depreciation deduction of 50% of the adjusted basis was taken, "x" equals "y" multiplied by 1.0.
If the taxpayer continues to own property through the last day of the last tax year for which the taxpayer may claim a depreciation deduction for federal income tax purposes and for which the taxpayer was required in any taxable year to make an addition modification under subparagraph (G-10), then an amount equal to that addition modification.
If the taxpayer continues to own property through the last day of the last tax year for which the taxpayer may claim a depreciation deduction for federal income tax purposes and for which the taxpayer was required in any taxable year to make an addition modification under subparagraph (G-10), then an amount SB0783 Re-Enrolled - 145 - LRB095 05523 BDD 25613 b equal to that addition modification.
The taxpayer is allowed to take the deduction under this subparagraph only once with respect to any one SB0783 Enrolled - 145 - LRB095 05523 BDD 25613 b piece of property.
The taxpayer is allowed to take the deduction under this subparagraph only once with respect to any one piece of property.
(U) An amount equal to the interest income taken into account for the taxable year (net of the deductions allocable thereto) with respect to transactions with (i) a foreign person who would be a member of the taxpayer’s unitary business group but for the fact the foreign person’s business activity SB0783 Enrolled - 146 - LRB095 05523 BDD 25613 b outside the United States is 80% or more of that person’s total business activity and (ii) for taxable years ending on or after December 31, 2008, to a person who would be a member of the same unitary business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304, but not to exceed the addition modification required to be made for the same taxable year under Section 203(c)(2)(G-12) for interest paid, accrued, or incurred, directly or indirectly, to the same person .
(U) An amount equal to the interest income taken into account for the taxable year (net of the deductions allocable thereto) with respect to SB0783 Re-Enrolled - 146 - LRB095 05523 BDD 25613 b transactions with (i) a foreign person who would be a member of the taxpayer’s unitary business group but for the fact the foreign person’s business activity outside the United States is 80% or more of that person’s total business activity and (ii) for taxable years ending on or after December 31, 2008, to a person who would be a member of the same unitary business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304, but not to exceed the addition modification required to be made for the same taxable year under Section 203(c)(2)(G-12) for interest paid, accrued, or incurred, directly or indirectly, to the same person .
and (V) An amount equal to the income from intangible property taken into account for the taxable year (net of the deductions allocable thereto) with respect to transactions with (i) a foreign person who would be a member of the taxpayer’s unitary business group but for the fact that the foreign person’s business activity outside the United States is 80% or more of that person’s total business activity and (ii) for taxable years ending on or after December 31, 2008, to a person who would be a member of the same unitary business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the SB0783 Enrolled - 147 - LRB095 05523 BDD 25613 b unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304, but not to exceed the addition modification required to be made for the same taxable year under Section 203(c)(2)(G-13) for intangible expenses and costs paid, accrued, or incurred, directly or indirectly, to the same foreign person.
and (V) An amount equal to the income from intangible property taken into account for the taxable year (net of the deductions allocable thereto) with respect to transactions with (i) a foreign person who would be a member of the taxpayer’s unitary business group but for the fact that the foreign person’s business activity outside the United States is 80% or more of that person’s total business activity and (ii) for taxable years ending on or after December 31, 2008, to a person SB0783 Re-Enrolled - 147 - LRB095 05523 BDD 25613 b who would be a member of the same unitary business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304, but not to exceed the addition modification required to be made for the same taxable year under Section 203(c)(2)(G-13) for intangible expenses and costs paid, accrued, or incurred, directly or indirectly, to the same foreign person.
(3) Limitation.
SB0783 Re-Enrolled - 148 - LRB095 05523 BDD 25613 b (3) Limitation.
The amount of any modification otherwise required under this subsection shall, under regulations prescribed by the Department, be adjusted by SB0783 Enrolled - 148 - LRB095 05523 BDD 25613 b any amounts included therein which were properly paid, credited, or required to be distributed, or permanently set aside for charitable purposes pursuant to Internal Revenue Code Section 642(c) during the taxable year.
The amount of any modification otherwise required under this subsection shall, under regulations prescribed by the Department, be adjusted by any amounts included therein which were properly paid, credited, or required to be distributed, or permanently set aside for charitable purposes pursuant to Internal Revenue Code Section 642(c) during the taxable year.
(D) An amount equal to the amount of the capital gain deduction allowable under the Internal Revenue Code, to the extent deducted from gross income in the computation of taxable income;
(D) An amount equal to the amount of the capital SB0783 Re-Enrolled - 149 - LRB095 05523 BDD 25613 b gain deduction allowable under the Internal Revenue Code, to the extent deducted from gross income in the computation of taxable income;
SB0783 Enrolled - 149 - LRB095 05523 BDD 25613 b (D-5) For taxable years 2001 and thereafter, an amount equal to the bonus depreciation deduction taken on the taxpayer’s federal income tax return for the taxable year under subsection (k) of Section 168 of the Internal Revenue Code;
(D-5) For taxable years 2001 and thereafter, an amount equal to the bonus depreciation deduction taken on the taxpayer’s federal income tax return for the taxable year under subsection (k) of Section 168 of the Internal Revenue Code;
(D-7) An amount equal to the amount otherwise allowed as a deduction in computing base income for interest paid, accrued, or incurred, directly or indirectly, (i) for taxable years ending on or after SB0783 Enrolled - 150 - LRB095 05523 BDD 25613 b December 31, 2004, to a foreign person who would be a member of the same unitary business group but for the fact the foreign person’s business activity outside the United States is 80% or more of the foreign person’s total business activity and (ii) for taxable years ending on or after December 31, 2008, to a person who would be a member of the same unitary business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304.
(D-7) An amount equal to the amount otherwise SB0783 Re-Enrolled - 150 - LRB095 05523 BDD 25613 b allowed as a deduction in computing base income for interest paid, accrued, or incurred, directly or indirectly, (i) for taxable years ending on or after December 31, 2004, to a foreign person who would be a member of the same unitary business group but for the fact the foreign person’s business activity outside the United States is 80% or more of the foreign person’s total business activity and (ii) for taxable years ending on or after December 31, 2008, to a person who would be a member of the same unitary business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304.
This paragraph shall not apply to the following:
SB0783 Re-Enrolled - 151 - LRB095 05523 BDD 25613 b This paragraph shall not apply to the following:
(i) an item of interest paid, accrued, or incurred, directly or indirectly, to a foreign SB0783 Enrolled - 151 - LRB095 05523 BDD 25613 b person who is subject in a foreign country or state, other than a state which requires mandatory unitary reporting, to a tax on or measured by net income with respect to such interest;
(i) an item of interest paid, accrued, or incurred, directly or indirectly, to a foreign person who is subject in a foreign country or state, other than a state which requires mandatory unitary reporting, to a tax on or measured by net income with respect to such interest;
or (iii) the taxpayer can establish, based on clear and convincing evidence, that the interest paid, accrued, or incurred relates to a contract or agreement entered into at arm’s-length rates and terms and the principal purpose for the payment is not federal or Illinois tax avoidance;
or (iii) the taxpayer can establish, based on clear and convincing evidence, that the interest paid, accrued, or incurred relates to a contract or SB0783 Re-Enrolled - 152 - LRB095 05523 BDD 25613 b agreement entered into at arm’s-length rates and terms and the principal purpose for the payment is not federal or Illinois tax avoidance;
or SB0783 Enrolled - 152 - LRB095 05523 BDD 25613 b (iv) an item of interest paid, accrued, or incurred, directly or indirectly, to a foreign person if the taxpayer establishes by clear and convincing evidence that the adjustments are unreasonable;
or (iv) an item of interest paid, accrued, or incurred, directly or indirectly, to a foreign person if the taxpayer establishes by clear and convincing evidence that the adjustments are unreasonable;
and (D-8) An amount equal to the amount of intangible expenses and costs otherwise allowed as a deduction in computing base income, and that were paid, accrued, or incurred, directly or indirectly, (i) for taxable years ending on or after December 31, 2004, to a foreign person who would be a member of the same unitary business group but for the fact that the foreign person’s business activity outside the United States is 80% or more of that person’s total business SB0783 Enrolled - 153 - LRB095 05523 BDD 25613 b activity and (ii) for taxable years ending on or after December 31, 2008, to a person who would be a member of the same unitary business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304.
and (D-8) An amount equal to the amount of intangible expenses and costs otherwise allowed as a deduction in computing base income, and that were paid, accrued, or incurred, directly or indirectly, (i) for taxable years ending on or after December 31, 2004, to a foreign person who would be a member of the same SB0783 Re-Enrolled - 153 - LRB095 05523 BDD 25613 b unitary business group but for the fact that the foreign person’s business activity outside the United States is 80% or more of that person’s total business activity and (ii) for taxable years ending on or after December 31, 2008, to a person who would be a member of the same unitary business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304.
As used in this subparagraph, the term "intangible expenses and costs" includes (1) expenses, losses, and costs for, or related to, the direct or indirect acquisition, use, maintenance or management, SB0783 Enrolled - 154 - LRB095 05523 BDD 25613 b ownership, sale, exchange, or any other disposition of intangible property;
As used in this subparagraph, the term SB0783 Re-Enrolled - 154 - LRB095 05523 BDD 25613 b "intangible expenses and costs" includes (1) expenses, losses, and costs for, or related to, the direct or indirect acquisition, use, maintenance or management, ownership, sale, exchange, or any other disposition of intangible property;
(a) the foreign person during the same taxable year paid, accrued, or incurred, the intangible expense or cost to a person that is SB0783 Enrolled - 155 - LRB095 05523 BDD 25613 b not a related member, and (b) the transaction giving rise to the intangible expense or cost between the taxpayer and the foreign person did not have as a principal purpose the avoidance of Illinois income tax, and is paid pursuant to a contract or agreement that reflects arm’s-length terms;
SB0783 Re-Enrolled - 155 - LRB095 05523 BDD 25613 b (a) the foreign person during the same taxable year paid, accrued, or incurred, the intangible expense or cost to a person that is not a related member, and (b) the transaction giving rise to the intangible expense or cost between the taxpayer and the foreign person did not have as a principal purpose the avoidance of Illinois income tax, and is paid pursuant to a contract or agreement that reflects arm’s-length terms;
Nothing in this subsection shall preclude the Director from making any other adjustment otherwise allowed under Section 404 of this Act for any tax year beginning after the effective date of this amendment provided such adjustment is made pursuant to regulation adopted by the Department and such regulations provide methods and standards by which the Department will utilize its authority under Section 404 of this Act;
Nothing in this subsection shall preclude the Director from making any other adjustment otherwise allowed under Section 404 of this Act for any tax year beginning after the effective date of this amendment provided such adjustment is made pursuant to regulation adopted by the Department SB0783 Re-Enrolled - 156 - LRB095 05523 BDD 25613 b and such regulations provide methods and standards by which the Department will utilize its authority under Section 404 of this Act;
SB0783 Enrolled - 156 - LRB095 05523 BDD 25613 b (D-9) For taxable years ending on or after December 31, 2008, an amount equal to the amount of insurance premium expenses and costs otherwise allowed as a deduction in computing base income, and that were paid, accrued, or incurred, directly or indirectly, to a person who would be a member of the same unitary business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304.
(D-9) For taxable years ending on or after December 31, 2008, an amount equal to the amount of insurance premium expenses and costs otherwise allowed as a deduction in computing base income, and that were paid, accrued, or incurred, directly or indirectly, to a person who would be a member of the same unitary business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304.
The preceding sentence does not apply to the extent that the same dividends caused a reduction to the addition modification required under Section 203(d)(2)(D-7) or Section 203(d)(2)(D-8) SB0783 Enrolled - 157 - LRB095 05523 BDD 25613 b 203(a)(2)(D-17) of this Act.
The preceding sentence does not SB0783 Re-Enrolled - 157 - LRB095 05523 BDD 25613 b apply to the extent that the same dividends caused a reduction to the addition modification required under Section 203(d)(2)(D-7) or Section 203(d)(2)(D-8) 203(a)(2)(D-17) of this Act.
provided that, in the case of any statute of this State or, for taxable years ending on or after December 31, 2008, of the United States, any treaty of the United States, the Illinois Constitution, or the United States Constitution that exempts income derived from bonds or other obligations from the tax imposed under this Act, the amount exempted shall be the interest income net of bond premium amortization, and, for taxable years ending on or after December 31, 2008, interest expense incurred on indebtedness to carry the bond or other obligation, expenses incurred in producing the income to be deducted, and all other related expenses.
provided that, in the case of any statute of this State or, for taxable years ending on or after December 31, 2008, of the United States, any treaty of the United States, the Illinois Constitution, or the United States Constitution that exempts income derived from bonds or other obligations from the tax imposed under this Act, the amount exempted shall be the interest income net of bond premium amortization, and, for taxable years ending on or after December 31, 2008, interest expense incurred on indebtedness to carry the bond or other obligation, SB0783 Re-Enrolled - 158 - LRB095 05523 BDD 25613 b expenses incurred in producing the income to be deducted, and all other related expenses.
The amount of expenses to be taken into account under this provision SB0783 Enrolled - 158 - LRB095 05523 BDD 25613 b may not exceed the amount of income that is exempted;
The amount of expenses to be taken into account under this provision may not exceed the amount of income that is exempted;
and (ii) for taxable years ending on or after August 13, 1999, Sections 171(a)(2), 265, 280C, and 832(b)(5)(B)(i) of the Internal Revenue Code;
and (ii) for taxable years ending on or after August 13, 1999, Sections SB0783 Re-Enrolled - 159 - LRB095 05523 BDD 25613 b 171(a)(2), 265, 280C, and 832(b)(5)(B)(i) of the Internal Revenue Code;
the provisions of this subparagraph are exempt from the provisions of Section SB0783 Enrolled - 159 - LRB095 05523 BDD 25613 b 250;
the provisions of this subparagraph are exempt from the provisions of Section 250;
provided that dividends eligible for the deduction provided in subparagraph (K) of paragraph (2) of this subsection shall not be eligible for the deduction provided under this subparagraph (M);
provided that dividends eligible for the deduction provided in subparagraph (K) of paragraph (2) of this subsection shall not be eligible for the deduction provided under SB0783 Re-Enrolled - 160 - LRB095 05523 BDD 25613 b this subparagraph (M);
(N) An amount equal to the amount of the deduction used to compute the federal income tax credit for SB0783 Enrolled - 160 - LRB095 05523 BDD 25613 b restoration of substantial amounts held under claim of right for the taxable year pursuant to Section 1341 of the Internal Revenue Code of 1986;
(N) An amount equal to the amount of the deduction used to compute the federal income tax credit for restoration of substantial amounts held under claim of right for the taxable year pursuant to Section 1341 of the Internal Revenue Code of 1986;
(i) for property on which a bonus depreciation deduction of 30% of the adjusted basis was taken, "x" equals "y" multiplied by 30 and then divided by 70 (or "y" multiplied by SB0783 Enrolled - 161 - LRB095 05523 BDD 25613 b 0.429);
(i) for property on which a bonus SB0783 Re-Enrolled - 161 - LRB095 05523 BDD 25613 b depreciation deduction of 30% of the adjusted basis was taken, "x" equals "y" multiplied by 30 and then divided by 70 (or "y" multiplied by 0.429);
If the taxpayer continues to own property through the last day of the last tax year for which the taxpayer may claim a depreciation deduction for federal income tax purposes and for which the taxpayer was required in any taxable year to make an addition modification under subparagraph (D-5), then an amount equal to that addition modification.
If the taxpayer continues to own property through the last day of the last tax year for which the taxpayer may claim a depreciation deduction for federal income tax purposes and for which the taxpayer was required in any taxable year to make an addition SB0783 Re-Enrolled - 162 - LRB095 05523 BDD 25613 b modification under subparagraph (D-5), then an amount equal to that addition modification.
The taxpayer is allowed to take the deduction under SB0783 Enrolled - 162 - LRB095 05523 BDD 25613 b this subparagraph only once with respect to any one piece of property.
The taxpayer is allowed to take the deduction under this subparagraph only once with respect to any one piece of property.
(R) An amount equal to the interest income taken into account for the taxable year (net of the deductions allocable thereto) with respect to transactions with (i) a foreign person who would be a member of the taxpayer’s unitary business group but for SB0783 Enrolled - 163 - LRB095 05523 BDD 25613 b the fact that the foreign person’s business activity outside the United States is 80% or more of that person’s total business activity and (ii) for taxable years ending on or after December 31, 2008, to a person who would be a member of the same unitary business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304, but not to exceed the addition modification required to be made for the same taxable year under Section 203(d)(2)(D-7) for interest paid, accrued, or incurred, directly or indirectly, to the same person.
(R) An amount equal to the interest income taken into account for the taxable year (net of the SB0783 Re-Enrolled - 163 - LRB095 05523 BDD 25613 b deductions allocable thereto) with respect to transactions with (i) a foreign person who would be a member of the taxpayer’s unitary business group but for the fact that the foreign person’s business activity outside the United States is 80% or more of that person’s total business activity and (ii) for taxable years ending on or after December 31, 2008, to a person who would be a member of the same unitary business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304, but not to exceed the addition modification required to be made for the same taxable year under Section 203(d)(2)(D-7) for interest paid, accrued, or incurred, directly or indirectly, to the same person.
and (S) An amount equal to the income from intangible property taken into account for the taxable year (net of the deductions allocable thereto) with respect to transactions with (i) a foreign person who would be a member of the taxpayer’s unitary business group but for the fact that the foreign person’s business activity outside the United States is 80% or more of that person’s total business activity and (ii) for taxable years ending on or after December 31, 2008, to a person who would be a member of the same unitary business group but for the fact that the person is prohibited SB0783 Enrolled - 164 - LRB095 05523 BDD 25613 b under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304, but not to exceed the addition modification required to be made for the same taxable year under Section 203(d)(2)(D-8) for intangible expenses and costs paid, accrued, or incurred, directly or indirectly, to the same foreign person.
and (S) An amount equal to the income from intangible property taken into account for the taxable year (net of the deductions allocable thereto) with respect to transactions with (i) a foreign person who would be a member of the taxpayer’s unitary business group but for the fact that the foreign person’s business activity outside the United States is 80% or more of that person’s total business activity and (ii) for taxable SB0783 Re-Enrolled - 164 - LRB095 05523 BDD 25613 b years ending on or after December 31, 2008, to a person who would be a member of the same unitary business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304, but not to exceed the addition modification required to be made for the same taxable year under Section 203(d)(2)(D-8) for intangible expenses and costs paid, accrued, or incurred, directly or indirectly, to the same foreign person.
and (FF) An amount equal to the income from insurance premiums taken into account for the taxable year (net of the deductions allocable thereto) with respect to transactions with a person who would be a member of the same unitary business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304, but not to exceed the addition modification required to be made for the same taxable year under Section 203(a)(2)(D-18) for intangible expenses and costs paid, accrued, or incurred, directly or indirectly, to the same person.
and (FF) An amount equal to the income from insurance premiums taken into account for the taxable year (net of the deductions allocable thereto) with respect to transactions with a person who would be a member of the same unitary business group but for the fact that the person is prohibited under Section 1501(a)(27) from being included in the unitary business group because he or she is ordinarily required to apportion business income under different subsections of Section 304, but not to exceed the addition modification required to be made for the same taxable year under Section 203(a)(2)(D-18) for intangible expenses and costs paid, accrued, or incurred, directly or indirectly, to SB0783 Re-Enrolled - 165 - LRB095 05523 BDD 25613 b the same person.
SB0783 Enrolled - 165 - LRB095 05523 BDD 25613 b (1) In general.
(1) In general.
For taxable years ending prior to December 31, 1986, taxable income may never be an amount in excess of the net operating loss for the taxable year as defined in subsections (c) and (d) of Section 172 of the Internal Revenue Code, provided that when taxable income of a corporation (other than a Subchapter S corporation), trust, or estate is less than zero and addition modifications, other than those provided by subparagraph (E) of paragraph (2) of subsection (b) for corporations or subparagraph (E) of paragraph (2) of subsection (c) for trusts and estates, exceed subtraction modifications, an addition modification must be made under those SB0783 Enrolled - 166 - LRB095 05523 BDD 25613 b subparagraphs for any other taxable year to which the taxable income less than zero (net operating loss) is applied under Section 172 of the Internal Revenue Code or under subparagraph (E) of paragraph (2) of this subsection (e) applied in conjunction with Section 172 of the Internal Revenue Code.
For taxable years ending prior to December 31, 1986, taxable income may never be an amount in excess of the net operating loss for the taxable year as defined in subsections (c) and (d) of Section 172 of the Internal Revenue Code, provided that when taxable income of a corporation (other than a Subchapter S corporation), trust, or estate is less than zero and addition modifications, other than those provided by subparagraph (E) of paragraph (2) of subsection (b) for corporations or SB0783 Re-Enrolled - 166 - LRB095 05523 BDD 25613 b subparagraph (E) of paragraph (2) of subsection (c) for trusts and estates, exceed subtraction modifications, an addition modification must be made under those subparagraphs for any other taxable year to which the taxable income less than zero (net operating loss) is applied under Section 172 of the Internal Revenue Code or under subparagraph (E) of paragraph (2) of this subsection (e) applied in conjunction with Section 172 of the Internal Revenue Code.
In the case of a regulated investment company subject to the tax imposed by Section 852 of the Internal Revenue Code, investment company taxable income;
In the case of a regulated investment company subject to the tax imposed by Section 852 of the Internal Revenue Code, SB0783 Re-Enrolled - 167 - LRB095 05523 BDD 25613 b investment company taxable income;
In the case of a real estate investment trust subject to the tax imposed SB0783 Enrolled - 167 - LRB095 05523 BDD 25613 b by Section 857 of the Internal Revenue Code, real estate investment trust taxable income;
In the case of a real estate investment trust subject to the tax imposed by Section 857 of the Internal Revenue Code, real estate investment trust taxable income;
(i) a Subchapter S corporation for which there is in effect an election for the taxable year under Section 1362 of the Internal Revenue Code, the taxable income of such corporation determined in accordance with Section 1363(b) of the Internal Revenue Code, except that taxable income shall take into account those items SB0783 Enrolled - 168 - LRB095 05523 BDD 25613 b which are required by Section 1363(b)(1) of the Internal Revenue Code to be separately stated;
(i) a Subchapter S corporation for which there is in effect an election for the taxable year under Section 1362 of the Internal Revenue Code, the taxable income of such SB0783 Re-Enrolled - 168 - LRB095 05523 BDD 25613 b corporation determined in accordance with Section 1363(b) of the Internal Revenue Code, except that taxable income shall take into account those items which are required by Section 1363(b)(1) of the Internal Revenue Code to be separately stated;
Notwithstanding any other law to the contrary, if in prior years income from an asset or business has been classified as business income and in a later year is demonstrated to be non-business income, then all expenses, without limitation, deducted in such later year and in the 2 immediately preceding taxable years related to that asset or business that generated the non-business income shall be added back and recaptured as business income in the year of the disposition of the asset SB0783 Enrolled - 169 - LRB095 05523 BDD 25613 b or business.
Notwithstanding any other law to the contrary, if in prior years income from an asset or business has been classified as business income and in a later year is demonstrated to be non-business income, then all expenses, without limitation, deducted in such later year and in the 2 immediately preceding taxable years SB0783 Re-Enrolled - 169 - LRB095 05523 BDD 25613 b related to that asset or business that generated the non-business income shall be added back and recaptured as business income in the year of the disposition of the asset or business.
plus (B) The lesser of (i) the sum of the pre-August 1, 1969 appreciation amounts (to the extent consisting of capital gain) for all property in respect of which such gain was reported for federal income tax purposes for the taxable year, or (ii) the net capital gain for the taxable year, reduced in either case by any amount of such gain included in the amount determined under subsection (a) (2) (F) or (c) (2) (H).
plus (B) The lesser of (i) the sum of the pre-August 1, 1969 appreciation amounts (to the extent consisting of capital gain) for all property in respect of which such gain was reported for federal income tax purposes for the taxable year, or (ii) the net capital gain for the taxable year, reduced in either case by any amount of such gain included in the amount determined under SB0783 Re-Enrolled - 170 - LRB095 05523 BDD 25613 b subsection (a) (2) (F) or (c) (2) (H).
(A) If the fair market value of property referred SB0783 Enrolled - 170 - LRB095 05523 BDD 25613 b to in paragraph (1) was readily ascertainable on August 1, 1969, the pre-August 1, 1969 appreciation amount for such property is the lesser of (i) the excess of such fair market value over the taxpayer’s basis (for determining gain) for such property on that date (determined under the Internal Revenue Code as in effect on that date), or (ii) the total gain realized and reportable for federal income tax purposes in respect of the sale, exchange or other disposition of such property.
(A) If the fair market value of property referred to in paragraph (1) was readily ascertainable on August 1, 1969, the pre-August 1, 1969 appreciation amount for such property is the lesser of (i) the excess of such fair market value over the taxpayer’s basis (for determining gain) for such property on that date (determined under the Internal Revenue Code as in effect on that date), or (ii) the total gain realized and reportable for federal income tax purposes in respect of the sale, exchange or other disposition of such property.
(C) The Department shall prescribe such regulations as may be necessary to carry out the purposes of this paragraph.
(C) The Department shall prescribe such regulations as may be necessary to carry out the SB0783 Re-Enrolled - 171 - LRB095 05523 BDD 25613 b purposes of this paragraph.
Unless specifically provided SB0783 Enrolled - 171 - LRB095 05523 BDD 25613 b otherwise, nothing in this Section shall permit the same item to be deducted more than once.
Unless specifically provided otherwise, nothing in this Section shall permit the same item to be deducted more than once.
If a person other than a resident derives business income from this State and one or more other states, then, for tax years ending on or before December 30, 1998, and except as otherwise provided by this Section, such person’s business income shall be SB0783 Enrolled - 172 - LRB095 05523 BDD 25613 b apportioned to this State by multiplying the income by a fraction, the numerator of which is the sum of the property factor (if any), the payroll factor (if any) and 200% of the sales factor (if any), and the denominator of which is 4 reduced by the number of factors other than the sales factor which have a denominator of zero and by an additional 2 if the sales factor has a denominator of zero.
If a person other than a resident derives business income from this State SB0783 Re-Enrolled - 172 - LRB095 05523 BDD 25613 b and one or more other states, then, for tax years ending on or before December 30, 1998, and except as otherwise provided by this Section, such person’s business income shall be apportioned to this State by multiplying the income by a fraction, the numerator of which is the sum of the property factor (if any), the payroll factor (if any) and 200% of the sales factor (if any), and the denominator of which is 4 reduced by the number of factors other than the sales factor which have a denominator of zero and by an additional 2 if the sales factor has a denominator of zero.
(B) Property owned by the person is valued at its original cost.
(B) Property owned by the person is valued at its SB0783 Re-Enrolled - 173 - LRB095 05523 BDD 25613 b original cost.
Net annual rental rate is the annual rental rate paid by the person less any annual SB0783 Enrolled - 173 - LRB095 05523 BDD 25613 b rental rate received by the person from sub-rentals.
Net annual rental rate is the annual rental rate paid by the person less any annual rental rate received by the person from sub-rentals.
or (iii) Some of the service is performed within this State and either the base of operations, or if there is no base of operations, the place from which the service is directed or controlled is within this State, or the base of operations or the place from which the service is directed or controlled is not in any state in which SB0783 Enrolled - 174 - LRB095 05523 BDD 25613 b some part of the service is performed, but the individual’s residence is in this State.
or (iii) Some of the service is performed within this State and either the base of operations, or if there is no base of operations, the place from which the service SB0783 Re-Enrolled - 174 - LRB095 05523 BDD 25613 b is directed or controlled is within this State, or the base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual’s residence is in this State.
(1) The term "professional athletic team" includes, but is not limited to, any professional baseball, basketball, football, soccer, or hockey team.
(1) The term "professional athletic team" SB0783 Re-Enrolled - 175 - LRB095 05523 BDD 25613 b includes, but is not limited to, any professional baseball, basketball, football, soccer, or hockey team.
SB0783 Enrolled - 175 - LRB095 05523 BDD 25613 b (2) The term "member of a professional athletic team" includes those employees who are active players, players on the disabled list, and any other persons required to travel and who travel with and perform services on behalf of a professional athletic team on a regular basis.
(2) The term "member of a professional athletic team" includes those employees who are active players, players on the disabled list, and any other persons required to travel and who travel with and perform services on behalf of a professional athletic team on a regular basis.
(A) Duty days shall also include days on which a member of a professional athletic team performs service for a team on a date that does not fall within the foregoing period (e.g., participation in instructional leagues, the "All Star Game", or promotional "caravans").
(A) Duty days shall also include days on which a member of a professional athletic team performs service for a team on a date that does SB0783 Re-Enrolled - 176 - LRB095 05523 BDD 25613 b not fall within the foregoing period (e.g., participation in instructional leagues, the "All Star Game", or promotional "caravans").
SB0783 Enrolled - 176 - LRB095 05523 BDD 25613 b Performing a service for a professional athletic team includes conducting training and rehabilitation activities, when such activities are conducted at team facilities.
Performing a service for a professional athletic team includes conducting training and rehabilitation activities, when such activities are conducted at team facilities.
(D) Days for which a member of a professional athletic team is not compensated and is not performing services for the team in SB0783 Enrolled - 177 - LRB095 05523 BDD 25613 b any manner, including days when such member of a professional athletic team has been suspended without pay and prohibited from performing any services for the team, shall not be treated as duty days.
SB0783 Re-Enrolled - 177 - LRB095 05523 BDD 25613 b (D) Days for which a member of a professional athletic team is not compensated and is not performing services for the team in any manner, including days when such member of a professional athletic team has been suspended without pay and prohibited from performing any services for the team, shall not be treated as duty days.
and (B) during the taxable year on a date which does not fall within the foregoing period (e.g., participation in instructional leagues, SB0783 Enrolled - 178 - LRB095 05523 BDD 25613 b the "All Star Game", or promotional caravans).
and SB0783 Re-Enrolled - 178 - LRB095 05523 BDD 25613 b (B) during the taxable year on a date which does not fall within the foregoing period (e.g., participation in instructional leagues, the "All Star Game", or promotional caravans).
and bonuses paid for signing a contract, unless the payment of the signing bonus is not conditional upon the signee playing any games for the team or performing any subsequent services for the team or even making the team, the SB0783 Enrolled - 179 - LRB095 05523 BDD 25613 b signing bonus is payable separately from the salary and any other compensation, and the signing bonus is nonrefundable.
and bonuses paid for signing a contract, unless the payment of the signing bonus SB0783 Re-Enrolled - 179 - LRB095 05523 BDD 25613 b is not conditional upon the signee playing any games for the team or performing any subsequent services for the team or even making the team, the signing bonus is payable separately from the salary and any other compensation, and the signing bonus is nonrefundable.
provided, however, that premises owned or leased by a person who has independently contracted with the seller for the printing of newspapers, periodicals or books shall not be deemed to be an office, store, warehouse, factory or other place of storage for purposes of this Section.
provided, however, that premises owned or leased by a person who has independently contracted with the seller for the printing of newspapers, periodicals or books shall not be deemed to be an office, store, warehouse, factory or other place of SB0783 Re-Enrolled - 180 - LRB095 05523 BDD 25613 b storage for purposes of this Section.
Sales of tangible personal property are not in this State if the seller and purchaser would be members of the same unitary SB0783 Enrolled - 180 - LRB095 05523 BDD 25613 b business group but for the fact that either the seller or purchaser is a person with 80% or more of total business activity outside of the United States and the property is purchased for resale.
Sales of tangible personal property are not in this State if the seller and purchaser would be members of the same unitary business group but for the fact that either the seller or purchaser is a person with 80% or more of total business activity outside of the United States and the property is purchased for resale.
If a patent is utilized in more than one state, the extent to which it is utilized in any one state shall be a fraction equal to the gross receipts of the licensee or purchaser from sales or leases of items produced, fabricated, manufactured, or processed within that state using the patent and of patented items produced within that state, divided by the total of such gross receipts for all states in which the SB0783 Enrolled - 181 - LRB095 05523 BDD 25613 b patent is utilized.
If a patent is utilized in more than one state, the extent to which it is utilized in any one state shall be a fraction equal to the gross receipts of the licensee or purchaser from sales or leases of items produced, fabricated, manufactured, or processed within that SB0783 Re-Enrolled - 181 - LRB095 05523 BDD 25613 b state using the patent and of patented items produced within that state, divided by the total of such gross receipts for all states in which the patent is utilized.
(B-2) Gross receipts from the license, sale, or other disposition of patents, copyrights, trademarks, and similar items of intangible personal property may be SB0783 Enrolled - 182 - LRB095 05523 BDD 25613 b included in the numerator or denominator of the sales factor only if gross receipts from licenses, sales, or other disposition of such items comprise more than 50% of the taxpayer’s total gross receipts included in gross income during the tax year and during each of the 2 immediately preceding tax years;
SB0783 Re-Enrolled - 182 - LRB095 05523 BDD 25613 b (B-2) Gross receipts from the license, sale, or other disposition of patents, copyrights, trademarks, and similar items of intangible personal property may be included in the numerator or denominator of the sales factor only if gross receipts from licenses, sales, or other disposition of such items comprise more than 50% of the taxpayer’s total gross receipts included in gross income during the tax year and during each of the 2 immediately preceding tax years;
"Air-to-Ground Radiotelephone service" means a radio service, as that term is defined in 47 CFR 22.99, in which common carriers are authorized to offer and provide radio telecommunications service for hire to SB0783 Enrolled - 183 - LRB095 05523 BDD 25613 b subscribers in aircraft.
"Air-to-Ground Radiotelephone service" means a SB0783 Re-Enrolled - 183 - LRB095 05523 BDD 25613 b radio service, as that term is defined in 47 CFR 22.99, in which common carriers are authorized to offer and provide radio telecommunications service for hire to subscribers in aircraft.
"Directory assistance" means an "ancillary service" of providing telephone number information, and/or address information.
"Directory assistance" means an "ancillary service" of providing telephone number information, SB0783 Re-Enrolled - 184 - LRB095 05523 BDD 25613 b and/or address information.
"Home service provider" means the facilities based carrier or reseller with which the customer contracts SB0783 Enrolled - 184 - LRB095 05523 BDD 25613 b for the provision of mobile telecommunications services.
"Home service provider" means the facilities based carrier or reseller with which the customer contracts for the provision of mobile telecommunications services.
A post-paid calling service includes telecommunications service, except a prepaid wireless calling service, that would be a prepaid calling service except it is not exclusively a telecommunication service.
A post-paid calling service includes telecommunications service, except a SB0783 Re-Enrolled - 185 - LRB095 05523 BDD 25613 b prepaid wireless calling service, that would be a prepaid calling service except it is not exclusively a telecommunication service.
SB0783 Enrolled - 185 - LRB095 05523 BDD 25613 b "Prepaid telecommunication service" means the right to access exclusively telecommunications services, which must be paid for in advance and which enables the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount.
"Prepaid telecommunication service" means the right to access exclusively telecommunications services, which must be paid for in advance and which enables the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount.
"Private communication service" means a telecommunication service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels.
"Private communication service" means a telecommunication service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any SB0783 Re-Enrolled - 186 - LRB095 05523 BDD 25613 b other associated services that are provided in connection with the use of such channel or channels.
SB0783 Enrolled - 186 - LRB095 05523 BDD 25613 b (a) The location of the telecommunications equipment to which a customer’s call is charged and from which the call originates or terminates, regardless of where the call is billed or paid;
(a) The location of the telecommunications equipment to which a customer’s call is charged and from which the call originates or terminates, regardless of where the call is billed or paid;
The term "telecommunications service" includes such transmission, conveyance, or routing in which computer processing applications are used to act on the form, code or protocol of the content for purposes of transmission, conveyance or routing without regard to whether such service is referred to as voice over Internet protocol services or is classified by the SB0783 Enrolled - 187 - LRB095 05523 BDD 25613 b Federal Communications Commission as enhanced or value added.
The term "telecommunications service" includes such transmission, conveyance, or routing in which computer processing applications are used to act on the form, code or protocol of the content for purposes of SB0783 Re-Enrolled - 187 - LRB095 05523 BDD 25613 b transmission, conveyance or routing without regard to whether such service is referred to as voice over Internet protocol services or is classified by the Federal Communications Commission as enhanced or value added.
Radio and television audio and video programming services shall include but not be limited to cable service as defined in 47 USC 522(6) and audio and video programming services delivered by commercial mobile radio service providers, as defined in 47 CFR 20.3;
Radio and television audio and video programming services shall include but not be limited to cable service as defined in SB0783 Re-Enrolled - 188 - LRB095 05523 BDD 25613 b 47 USC 522(6) and audio and video programming services delivered by commercial mobile radio service providers, as defined in 47 CFR 20.3;
SB0783 Enrolled - 188 - LRB095 05523 BDD 25613 b (h) "Ancillary services";
(h) "Ancillary services";
(b) The call either originates or terminates in this State and the service address is located in this State.
(b) The call either originates or terminates SB0783 Re-Enrolled - 189 - LRB095 05523 BDD 25613 b in this State and the service address is located in this State.
(iii) Receipts from the sale of postpaid SB0783 Enrolled - 189 - LRB095 05523 BDD 25613 b telecommunications service at retail are in this State if the origination point of the telecommunication signal, as first identified by the service provider’s telecommunication system or as identified by information received by the seller from its service provider if the system used to transport telecommunication signals is not the seller’s, is located in this State.
(iii) Receipts from the sale of postpaid telecommunications service at retail are in this State if the origination point of the telecommunication signal, as first identified by the service provider’s telecommunication system or as identified by information received by the seller from its service provider if the system used to transport telecommunication signals is not the seller’s, is located in this State.
(b) 100% of receipts from charges for the total channel mileage between each channel termination point in this State.
(b) 100% of receipts from charges for the total channel mileage between each channel termination SB0783 Re-Enrolled - 190 - LRB095 05523 BDD 25613 b point in this State.
(c) 50% of the total receipts from charges for service segments when those segments are between 2 SB0783 Enrolled - 190 - LRB095 05523 BDD 25613 b customer channel termination points, 1 of which is located in this State and the other is located outside of this State, which segments are separately charged.
(c) 50% of the total receipts from charges for service segments when those segments are between 2 customer channel termination points, 1 of which is located in this State and the other is located outside of this State, which segments are separately charged.
(vii) Receipts to access a carrier’s network or from the sale of telecommunication services or ancillary services for resale are in this State as follows:
(vii) Receipts to access a carrier’s network or from the sale of telecommunication services or SB0783 Re-Enrolled - 191 - LRB095 05523 BDD 25613 b ancillary services for resale are in this State as follows:
(a) 100% of the receipts from access fees SB0783 Enrolled - 191 - LRB095 05523 BDD 25613 b attributable to intrastate telecommunications service that both originates and terminates in this State.
(a) 100% of the receipts from access fees attributable to intrastate telecommunications service that both originates and terminates in this State.
If the information is not readily available, then the taxpayer may use any other reasonable and consistent method.
If the information is not readily SB0783 Re-Enrolled - 192 - LRB095 05523 BDD 25613 b available, then the taxpayer may use any other reasonable and consistent method.
(C) For taxable years ending before December 31, 2008, SB0783 Enrolled - 192 - LRB095 05523 BDD 25613 b sales, other than sales governed by paragraphs (B), (B-1), and (B-2), are in this State if:
(C) For taxable years ending before December 31, 2008, sales, other than sales governed by paragraphs (B), (B-1), and (B-2), are in this State if:
Sales from the lease or rental of tangible personal property that is characteristically moving property, including, but not limited to, motor vehicles, rolling stock, aircraft, vessels, or mobile equipment are in this State to the extent that the property is used in this SB0783 Enrolled - 193 - LRB095 05523 BDD 25613 b State.
Sales from the lease or rental of tangible personal property that is characteristically moving property, including, SB0783 Re-Enrolled - 193 - LRB095 05523 BDD 25613 b but not limited to, motor vehicles, rolling stock, aircraft, vessels, or mobile equipment are in this State to the extent that the property is used in this State.
or (b) in all other cases, if the income-producing activity of the taxpayer is performed in this State or, if the income-producing activity of the taxpayer is performed both within and without this State, if a greater proportion of the income-producing SB0783 Enrolled - 194 - LRB095 05523 BDD 25613 b activity of the taxpayer is performed within this State than in any other state, based on performance costs.
or (b) in all other cases, if the income-producing activity of the taxpayer is performed in this State or, if the SB0783 Re-Enrolled - 194 - LRB095 05523 BDD 25613 b income-producing activity of the taxpayer is performed both within and without this State, if a greater proportion of the income-producing activity of the taxpayer is performed within this State than in any other state, based on performance costs.
If the state where the services are received is not readily determinable or is a state where the corporation, partnership, or trust receiving the service does not have a fixed place of business, the services shall be deemed to be received at the location of the office of the customer from which the services were ordered in the regular course of the customer’s SB0783 Enrolled - 195 - LRB095 05523 BDD 25613 b trade or business.
If the state where the services are received is not readily determinable or is a state where the corporation, partnership, or trust receiving the service does not have a fixed place of business, the SB0783 Re-Enrolled - 195 - LRB095 05523 BDD 25613 b services shall be deemed to be received at the location of the office of the customer from which the services were ordered in the regular course of the customer’s trade or business.
dividends;
SB0783 Re-Enrolled - 196 - LRB095 05523 BDD 25613 b dividends;
No inference SB0783 Enrolled - 196 - LRB095 05523 BDD 25613 b shall be drawn from the enactment of this paragraph (D) in construing this Section for taxable years ending before December 31, 1995.
No inference shall be drawn from the enactment of this paragraph (D) in construing this Section for taxable years ending before December 31, 1995.
Except as otherwise provided by paragraph (2), business income of an insurance company for a taxable year shall be apportioned to this State by multiplying such income by a fraction, the numerator of which is the direct premiums written for insurance upon SB0783 Enrolled - 197 - LRB095 05523 BDD 25613 b property or risk in this State, and the denominator of which is the direct premiums written for insurance upon property or risk everywhere.
Except as otherwise provided by paragraph (2), business income of an insurance company for SB0783 Re-Enrolled - 197 - LRB095 05523 BDD 25613 b a taxable year shall be apportioned to this State by multiplying such income by a fraction, the numerator of which is the direct premiums written for insurance upon property or risk in this State, and the denominator of which is the direct premiums written for insurance upon property or risk everywhere.
For taxable years ending before December 31, 2008, for purposes of this paragraph, premiums written for reinsurance accepted in respect of property or risk in this State, whether or not otherwise determinable, may, at the SB0783 Enrolled - 198 - LRB095 05523 BDD 25613 b election of the company, be determined on the basis of the proportion which premiums written for reinsurance accepted from companies commercially domiciled in Illinois bears to premiums written for reinsurance accepted from all sources, or, alternatively, in the proportion which the sum of the direct premiums written for insurance upon property or risk in this State by each ceding company from which reinsurance is accepted bears to the sum of the total direct premiums written by each such ceding company for the taxable year.
For taxable years ending before December 31, SB0783 Re-Enrolled - 198 - LRB095 05523 BDD 25613 b 2008, for purposes of this paragraph, premiums written for reinsurance accepted in respect of property or risk in this State, whether or not otherwise determinable, may, at the election of the company, be determined on the basis of the proportion which premiums written for reinsurance accepted from companies commercially domiciled in Illinois bears to premiums written for reinsurance accepted from all sources, or, alternatively, in the proportion which the sum of the direct premiums written for insurance upon property or risk in this State by each ceding company from which reinsurance is accepted bears to the sum of the total direct premiums written by each such ceding company for the taxable year.
(A) Fees, commissions or other compensation for financial services rendered within this State;
SB0783 Re-Enrolled - 199 - LRB095 05523 BDD 25613 b (A) Fees, commissions or other compensation for financial services rendered within this State;
(B) Gross profits from trading in stocks, bonds or SB0783 Enrolled - 199 - LRB095 05523 BDD 25613 b other securities managed within this State;
(B) Gross profits from trading in stocks, bonds or other securities managed within this State;
The adjusted income of an international banking facility is its income reduced by the amount of the floor amount.
The adjusted income of an international banking facility is its income reduced SB0783 Re-Enrolled - 200 - LRB095 05523 BDD 25613 b by the amount of the floor amount.
The floor amount shall be the amount, if any, determined by multiplying the income of SB0783 Enrolled - 200 - LRB095 05523 BDD 25613 b the international banking facility by a fraction, not greater than one, which is determined as follows:
The floor amount shall be the amount, if any, determined by multiplying the income of the international banking facility by a fraction, not greater than one, which is determined as follows:
The average aggregate, determined on a quarterly basis, of the financial organization’s loans to banks in foreign countries, to foreign domiciled borrowers (except where secured primarily by real estate) and to foreign governments and other foreign official institutions, as reported for its branches, agencies and offices within the state on its "Consolidated Report of Condition", Schedule A, Lines 2.c., 5.b., and 7.a., which was filed with the Federal Deposit Insurance Corporation and other regulatory authorities, for the year 1980, minus The average aggregate, determined on a quarterly basis, of such loans (other than loans of an international banking facility), as reported by the financial institution for its branches, agencies and offices within the state, on the corresponding Schedule and lines of the Consolidated Report of Condition for the current taxable year, provided, however, that in no case shall the amount determined in this clause (the subtrahend) exceed the amount determined in the SB0783 Enrolled - 201 - LRB095 05523 BDD 25613 b preceding clause (the minuend);
The average aggregate, determined on a quarterly basis, of the financial organization’s loans to banks in foreign countries, to foreign domiciled borrowers (except where secured primarily by real estate) and to foreign governments and other foreign official institutions, as reported for its branches, agencies and offices within the state on its "Consolidated Report of Condition", Schedule A, Lines 2.c., 5.b., and 7.a., which was filed with the Federal Deposit Insurance Corporation and other regulatory authorities, for the year 1980, minus The average aggregate, determined on a quarterly basis, of such loans (other than loans of an international banking facility), as reported by the financial institution for its branches, agencies and offices within the state, on the corresponding Schedule and lines of the Consolidated Report of Condition for the current SB0783 Re-Enrolled - 201 - LRB095 05523 BDD 25613 b taxable year, provided, however, that in no case shall the amount determined in this clause (the subtrahend) exceed the amount determined in the preceding clause (the minuend);
The financial institution shall also notify the Department should its international banking facility fail to qualify as such, in whole or in part, or should there be any amendment or change to the Consolidated Report of Condition, as originally filed, to the extent such amendment or change alters the information used in determining the floor amount.
The financial institution shall also notify the Department should its international banking facility fail to qualify as such, in whole or in part, or should there be any amendment or change to the Consolidated Report SB0783 Re-Enrolled - 202 - LRB095 05523 BDD 25613 b of Condition, as originally filed, to the extent such amendment or change alters the information used in determining the floor amount.
SB0783 Enrolled - 202 - LRB095 05523 BDD 25613 b (3) For taxable years ending on or after December 31, 2008, the business income of a financial organization shall be apportioned to this State by multiplying such income by a fraction, the numerator of which is its gross receipts from sources in this State or otherwise attributable to this State’s marketplace and the denominator of which is its gross receipts everywhere during the taxable year.
(3) For taxable years ending on or after December 31, 2008, the business income of a financial organization shall be apportioned to this State by multiplying such income by a fraction, the numerator of which is its gross receipts from sources in this State or otherwise attributable to this State’s marketplace and the denominator of which is its gross receipts everywhere during the taxable year.
Receipts from the lease or rental of tangible personal property that is characteristically moving property, including, but not limited to, motor vehicles, rolling stock, aircraft, vessels, or mobile SB0783 Enrolled - 203 - LRB095 05523 BDD 25613 b equipment are from sources in this State to the extent that the property is used in this State.
Receipts from the lease or rental of tangible SB0783 Re-Enrolled - 203 - LRB095 05523 BDD 25613 b personal property that is characteristically moving property, including, but not limited to, motor vehicles, rolling stock, aircraft, vessels, or mobile equipment are from sources in this State to the extent that the property is used in this State.
If the location of this office cannot be determined, the income and receipts shall be excluded from the numerator and denominator of the sales factor.
If the location of this office cannot be determined, the SB0783 Re-Enrolled - 204 - LRB095 05523 BDD 25613 b income and receipts shall be excluded from the numerator and denominator of the sales factor.
(v) Interest income, fees, gains on disposition, SB0783 Enrolled - 204 - LRB095 05523 BDD 25613 b service charges, merchant discount income, and other receipts from credit card receivables are from sources in this State if the card charges are regularly billed to a customer in this State.
(v) Interest income, fees, gains on disposition, service charges, merchant discount income, and other receipts from credit card receivables are from sources in this State if the card charges are regularly billed to a customer in this State.
(viii) Receipts from investment assets and activities and trading assets and activities are included in the receipts factor as follows:
(viii) Receipts from investment assets and SB0783 Re-Enrolled - 205 - LRB095 05523 BDD 25613 b activities and trading assets and activities are included in the receipts factor as follows:
(1) Interest, dividends, net gains (but not SB0783 Enrolled - 205 - LRB095 05523 BDD 25613 b less than zero) and other income from investment assets and activities from trading assets and activities shall be included in the receipts factor.
(1) Interest, dividends, net gains (but not less than zero) and other income from investment assets and activities from trading assets and activities shall be included in the receipts factor.
(B) The receipts factor shall include the amount by which interest, dividends, gains and other income from trading assets and activities, including but not limited to SB0783 Enrolled - 206 - LRB095 05523 BDD 25613 b assets and activities in the matched book, in the arbitrage book, and foreign currency transactions, exceed amounts paid in lieu of interest, amounts paid in lieu of dividends, and losses from such assets and activities.
(B) The receipts factor shall include the SB0783 Re-Enrolled - 206 - LRB095 05523 BDD 25613 b amount by which interest, dividends, gains and other income from trading assets and activities, including but not limited to assets and activities in the matched book, in the arbitrage book, and foreign currency transactions, exceed amounts paid in lieu of interest, amounts paid in lieu of dividends, and losses from such assets and activities.
(A) The amount of interest, dividends, net gains (but not less than zero), and other income from investment assets and activities in the investment account to be attributed to this State and included in the numerator is determined by multiplying all such income from such assets and activities by a fraction, the numerator of which is the gross income from such assets and activities which are properly assigned to a fixed place of business of the taxpayer within this State and the denominator of which is the gross income from all such assets and activities.
(A) The amount of interest, dividends, net gains (but not less than zero), and other income from investment assets and activities in the investment account to be attributed to this State and included in the numerator is determined by multiplying all such income from such assets and activities by a fraction, the numerator of which is the gross income from such assets and activities which are properly assigned to a fixed place of business of the taxpayer within this State and the denominator of which is the gross income from all such SB0783 Re-Enrolled - 207 - LRB095 05523 BDD 25613 b assets and activities.
(B) The amount of interest from federal funds sold and purchased and from securities SB0783 Enrolled - 207 - LRB095 05523 BDD 25613 b purchased under resale agreements and securities sold under repurchase agreements attributable to this State and included in the numerator is determined by multiplying the amount described in subparagraph (A) of paragraph (1) of this subsection from such funds and such securities by a fraction, the numerator of which is the gross income from such funds and such securities which are properly assigned to a fixed place of business of the taxpayer within this State and the denominator of which is the gross income from all such funds and such securities.
(B) The amount of interest from federal funds sold and purchased and from securities purchased under resale agreements and securities sold under repurchase agreements attributable to this State and included in the numerator is determined by multiplying the amount described in subparagraph (A) of paragraph (1) of this subsection from such funds and such securities by a fraction, the numerator of which is the gross income from such funds and such securities which are properly assigned to a fixed place of business of the taxpayer within this State and the denominator of which is the gross income from all such funds and such securities.
(C) The amount of interest, dividends, gains, and other income from trading assets and activities, including but not limited to assets and activities in the matched book, in the arbitrage book and foreign currency transactions (but excluding amounts described in subparagraphs (A) or (B) of this paragraph), attributable to this State and included in the numerator is determined by multiplying the amount described in subparagraph (B) of paragraph (1) of this subsection by a fraction, the numerator of which is the gross income from such trading assets and activities which are SB0783 Enrolled - 208 - LRB095 05523 BDD 25613 b properly assigned to a fixed place of business of the taxpayer within this State and the denominator of which is the gross income from all such assets and activities.
(C) The amount of interest, dividends, gains, and other income from trading assets and activities, including but not limited to assets and activities in the matched book, in the arbitrage book and foreign currency transactions (but excluding amounts described in subparagraphs (A) or (B) of this paragraph), attributable to this State and included in the numerator is determined by multiplying the amount described in subparagraph (B) of SB0783 Re-Enrolled - 208 - LRB095 05523 BDD 25613 b paragraph (1) of this subsection by a fraction, the numerator of which is the gross income from such trading assets and activities which are properly assigned to a fixed place of business of the taxpayer within this State and the denominator of which is the gross income from all such assets and activities.
and (iii) the taxpayer uses such records reflecting assignment of such assets or activities for the filing of all state and local tax returns for which an assignment SB0783 Enrolled - 209 - LRB095 05523 BDD 25613 b of such assets or activities to a fixed place of business is required.
and (iii) the taxpayer uses such records SB0783 Re-Enrolled - 209 - LRB095 05523 BDD 25613 b reflecting assignment of such assets or activities for the filing of all state and local tax returns for which an assignment of such assets or activities to a fixed place of business is required.
For purposes of this subparagraph (E), it shall be presumed, subject to rebuttal, that taxpayer’s commercial domicile is in the state of the United States or the District of Columbia to SB0783 Enrolled - 210 - LRB095 05523 BDD 25613 b which the greatest number of employees are regularly connected with the management of the investment or trading income or out of which they are working, irrespective of where the services of such employees are performed, as of the last day of the taxable year.
For purposes of this subparagraph (E), it shall be presumed, SB0783 Re-Enrolled - 210 - LRB095 05523 BDD 25613 b subject to rebuttal, that taxpayer’s commercial domicile is in the state of the United States or the District of Columbia to which the greatest number of employees are regularly connected with the management of the investment or trading income or out of which they are working, irrespective of where the services of such employees are performed, as of the last day of the taxable year.
In the case of a financial organization that does not accept deposits, receipts from investments in securities and from money market instruments SB0783 Enrolled - 211 - LRB095 05523 BDD 25613 b shall be excluded from the numerator and the denominator of the gross receipts factor.
In the case of a SB0783 Re-Enrolled - 211 - LRB095 05523 BDD 25613 b financial organization that does not accept deposits, receipts from investments in securities and from money market instruments shall be excluded from the numerator and the denominator of the gross receipts factor.
However, without limiting the generality of the term "money or its equivalent", any such account or instrument must be regarded as evidencing the receipt of the equivalent of money when credited or issued in exchange for checks or drafts or for a promissory note upon which the person obtaining the credit or instrument is primarily or secondarily liable, or for a charge against a deposit account, or in settlement of checks, drafts, or other instruments SB0783 Enrolled - 212 - LRB095 05523 BDD 25613 b forwarded to the bank for collection;
However, without limiting the generality of the term "money or its equivalent", any such account or instrument must be regarded as evidencing the receipt of the equivalent of money when credited or issued in exchange for checks or drafts or for a promissory note upon which the person obtaining SB0783 Re-Enrolled - 212 - LRB095 05523 BDD 25613 b the credit or instrument is primarily or secondarily liable, or for a charge against a deposit account, or in settlement of checks, drafts, or other instruments forwarded to the bank for collection;
It does not include funds received by the financial organization for immediate application to the reduction of an indebtedness to the receiving financial organization, or under condition that the receipt of the funds immediately reduces or SB0783 Enrolled - 213 - LRB095 05523 BDD 25613 b extinguishes the indebtedness;
It does not include funds received by the financial organization for immediate application to the SB0783 Re-Enrolled - 213 - LRB095 05523 BDD 25613 b reduction of an indebtedness to the receiving financial organization, or under condition that the receipt of the funds immediately reduces or extinguishes the indebtedness;
"Securities" means corporate stock, bonds, and other securities (including, for purposes of taxation of gains on securities and for purchases under agreements to resell, United States Treasury securities, obligations of United States government SB0783 Enrolled - 214 - LRB095 05523 BDD 25613 b agencies and corporations, obligations of state and political subdivisions, the interest on which is exempt from Illinois income tax), participations in securities backed by mortgages held by United States or state government agencies, loan-backed securities, and similar investments to the extent the investments are reflected as assets under generally accepted accounting principles.
"Securities" means corporate stock, bonds, and other securities (including, for purposes of taxation SB0783 Re-Enrolled - 214 - LRB095 05523 BDD 25613 b of gains on securities and for purchases under agreements to resell, United States Treasury securities, obligations of United States government agencies and corporations, obligations of state and political subdivisions, the interest on which is exempt from Illinois income tax), participations in securities backed by mortgages held by United States or state government agencies, loan-backed securities, and similar investments to the extent the investments are reflected as assets under generally accepted accounting principles.
(1) Such business income (other than that derived from transportation by pipeline) shall be apportioned to this State by multiplying such income by a fraction, the numerator of which is the revenue miles of the person in SB0783 Enrolled - 215 - LRB095 05523 BDD 25613 b this State, and the denominator of which is the revenue miles of the person everywhere.
(1) Such business income (other than that derived from SB0783 Re-Enrolled - 215 - LRB095 05523 BDD 25613 b transportation by pipeline) shall be apportioned to this State by multiplying such income by a fraction, the numerator of which is the revenue miles of the person in this State, and the denominator of which is the revenue miles of the person everywhere.
For the purposes of this paragraph, a revenue mile is the transportation by pipeline of 1 barrel of oil, 1,000 cubic feet of gas, or of any specified quantity of any other substance, the distance of 1 mile for a SB0783 Enrolled - 216 - LRB095 05523 BDD 25613 b consideration.
For the purposes of this paragraph, a revenue SB0783 Re-Enrolled - 216 - LRB095 05523 BDD 25613 b mile is the transportation by pipeline of 1 barrel of oil, 1,000 cubic feet of gas, or of any specified quantity of any other substance, the distance of 1 mile for a consideration.
Where a taxpayer is engaged in the transportation of both passengers and freight, the fraction above referred to shall first be determined separately for passenger miles and freight miles.
Where a taxpayer is engaged in the transportation of both passengers and freight, the fraction above referred to shall first be determined separately for passenger miles and freight SB0783 Re-Enrolled - 217 - LRB095 05523 BDD 25613 b miles.
SB0783 Enrolled - 217 - LRB095 05523 BDD 25613 b (A) relative railway operating income from total passenger and total freight service, as reported to the Surface Transportation Board, in the case of transportation by railroad;
(A) relative railway operating income from total passenger and total freight service, as reported to the Surface Transportation Board, in the case of transportation by railroad;
If a person is engaged in the transportation of both passengers and freight, the fraction above referred to shall be determined by means of an average of the passenger revenue mile fraction and the freight revenue mile fraction, SB0783 Enrolled - 218 - LRB095 05523 BDD 25613 b weighted to reflect the person’s relative gross receipts from passenger and freight airline transportation.
If a person is engaged in the transportation of both passengers SB0783 Re-Enrolled - 218 - LRB095 05523 BDD 25613 b and freight, the fraction above referred to shall be determined by means of an average of the passenger revenue mile fraction and the freight revenue mile fraction, weighted to reflect the person’s relative gross receipts from passenger and freight airline transportation.
If the allocation and apportionment provisions of subsections (a) through (e) and of subsection (h) do not fairly represent the extent of a person’s business activity in this State, the person may petition for, or the Director may, without a petition, permit or require, in SB0783 Enrolled - 219 - LRB095 05523 BDD 25613 b respect of all or any part of the person’s business activity, if reasonable:
If the allocation and apportionment provisions of subsections (a) through (e) and of SB0783 Re-Enrolled - 219 - LRB095 05523 BDD 25613 b subsection (h) do not fairly represent the extent of a person’s business activity in this State, the person may petition for, or the Director may, without a petition, permit or require, in respect of all or any part of the person’s business activity, if reasonable:
(3) for tax years ending on or after December 31, 2000, the sales factor.
SB0783 Re-Enrolled - 220 - LRB095 05523 BDD 25613 b (3) for tax years ending on or after December 31, 2000, the sales factor.
If, in any tax year ending on or after December 31, 1998 and SB0783 Enrolled - 220 - LRB095 05523 BDD 25613 b before December 31, 2000, the denominator of the payroll, property, or sales factor is zero, the apportionment factor computed in paragraph (1) or (2) of this subsection for that year shall be divided by an amount equal to 100% minus the percentage weight given to each factor whose denominator is equal to zero.
If, in any tax year ending on or after December 31, 1998 and before December 31, 2000, the denominator of the payroll, property, or sales factor is zero, the apportionment factor computed in paragraph (1) or (2) of this subsection for that year shall be divided by an amount equal to 100% minus the percentage weight given to each factor whose denominator is equal to zero.
For each calendar year, each employer who withheld or was required to withhold more than $12,000 during the one-year period ending on June 30 of the immediately preceding calendar year, payment must be made:
For each calendar year, each SB0783 Re-Enrolled - 221 - LRB095 05523 BDD 25613 b employer who withheld or was required to withhold more than $12,000 during the one-year period ending on June 30 of the immediately preceding calendar year, payment must be made:
SB0783 Enrolled - 221 - LRB095 05523 BDD 25613 b (A) on or before each Friday of the calendar year, for taxes withheld or required to be withheld on the immediately preceding Saturday, Sunday, Monday, or Tuesday;
(A) on or before each Friday of the calendar year, for taxes withheld or required to be withheld on the immediately preceding Saturday, Sunday, Monday, or Tuesday;
Each employer shall pay to the Department, on or before the due date for each return required to be filed under this Section, any tax withheld or required to be withheld during the period for which the return is due and not previously paid to the Department.
Each employer shall pay to the Department, on or before the due date for each return required to be filed under this Section, any tax withheld or required to be withheld during the period for which the SB0783 Re-Enrolled - 222 - LRB095 05523 BDD 25613 b return is due and not previously paid to the Department.
(1) If the aggregate amounts required to be withheld SB0783 Enrolled - 222 - LRB095 05523 BDD 25613 b under this Article 7 do not exceed $1,000 for the calendar year, permit employers, in lieu of the requirements of subsections (b) and (c), to file annual returns due on or before January 31 of the following year for taxes withheld or required to be withheld during that calendar year and to pay the taxes required to be shown on each such return no later than the due date for such return.
(1) If the aggregate amounts required to be withheld under this Article 7 do not exceed $1,000 for the calendar year, permit employers, in lieu of the requirements of subsections (b) and (c), to file annual returns due on or before January 31 of the following year for taxes withheld or required to be withheld during that calendar year and to pay the taxes required to be shown on each such return no later than the due date for such return.
Every employer who deducts and withholds or is required to deduct and withhold tax from a person engaged in domestic service employment, as that term is defined in Section 3510 of the Internal Revenue Code, may comply with the requirements of this Section with respect to such employees by filing an annual return and paying the taxes required to be deducted and withheld on or before the 15th day SB0783 Enrolled - 223 - LRB095 05523 BDD 25613 b of the fourth month following the close of the employer’s taxable year.
Every employer who deducts and withholds or is required to deduct and withhold tax from a person engaged in domestic service employment, as that term is defined in Section 3510 of the Internal Revenue Code, may SB0783 Re-Enrolled - 223 - LRB095 05523 BDD 25613 b comply with the requirements of this Section with respect to such employees by filing an annual return and paying the taxes required to be deducted and withheld on or before the 15th day of the fourth month following the close of the employer’s taxable year.
For each taxable year ending on or after December 31, 2008, every partnership (other than a publicly traded partnership under Section 7704 of the Internal Revenue Code or investment partnership), Subchapter S corporation, and trust must withhold from each nonresident partner, shareholder, or beneficiary (other than a partner, shareholder, or beneficiary who is exempt from tax under Section 501(a) of the Internal Revenue Code or under Section 205 of this Act or who is included on a composite return filed SB0783 Enrolled - 224 - LRB095 05523 BDD 25613 b by the partnership or Subchapter S corporation for the taxable year under subsection (f) of Section 502 of this Act) an amount equal to the distributable share of the business income of the partnership, Subchapter S corporation, or trust apportionable to Illinois of that partner, shareholder, or beneficiary under Sections 702 and 704 and Subchapter S of the Internal Revenue Code, whether or not distributed, multiplied by the applicable rates of tax for that partner or shareholder under subsections (a) through (d) of Section 201 of this Act.
For each taxable year ending on or after December 31, 2008, every partnership (other than a publicly traded partnership under Section 7704 of the Internal Revenue Code or investment partnership), Subchapter S corporation, and trust must withhold from each nonresident partner, shareholder, or beneficiary (other than a partner, SB0783 Re-Enrolled - 224 - LRB095 05523 BDD 25613 b shareholder, or beneficiary who is exempt from tax under Section 501(a) of the Internal Revenue Code or under Section 205 of this Act or who is included on a composite return filed by the partnership or Subchapter S corporation for the taxable year under subsection (f) of Section 502 of this Act) an amount equal to the distributable share of the business income of the partnership, Subchapter S corporation, or trust apportionable to Illinois of that partner, shareholder, or beneficiary under Sections 702 and 704 and Subchapter S of the Internal Revenue Code, whether or not distributed, multiplied by the applicable rates of tax for that partner or shareholder under subsections (a) through (d) of Section 201 of this Act.
The Department shall adopt rules pursuant to which a partner, shareholder, or beneficiary may claim a credit against its obligation for withholding under this Section for amounts withheld under this Section with respect to income distributable to it by a partnership, Subchapter S corporation, or trust and allowing its partners, shareholders, or beneficiaries to claim a credit under this subsection (b) for those withheld amounts.
The Department shall adopt rules pursuant to which a partner, shareholder, or beneficiary may claim a credit against its obligation for withholding under this Section for amounts withheld under this Section with respect to income distributable to it by a partnership, Subchapter S corporation, or trust and allowing its partners, shareholders, or beneficiaries to claim a credit under this subsection (b) for SB0783 Re-Enrolled - 225 - LRB095 05523 BDD 25613 b those withheld amounts.
(1) A partnership, Subchapter S corporation, or trust SB0783 Enrolled - 225 - LRB095 05523 BDD 25613 b shall not be required to withhold tax under subsection (a) of this Section with respect to any nonresident partner, shareholder, or beneficiary (other than an individual) from whom the partnership, S corporation, or trust has received a certificate, completed in the form and manner prescribed by the Department, stating that such nonresident partner, shareholder, or beneficiary shall:
(1) A partnership, Subchapter S corporation, or trust shall not be required to withhold tax under subsection (a) of this Section with respect to any nonresident partner, shareholder, or beneficiary (other than an individual) from whom the partnership, S corporation, or trust has received a certificate, completed in the form and manner prescribed by the Department, stating that such nonresident partner, shareholder, or beneficiary shall:
(2) The Department may revoke the exemption provided by this subsection (c) at any time that it determines that the nonresident partner, shareholder, or beneficiary is not abiding by the terms of the certificate.
(2) The Department may revoke the exemption provided by this subsection (c) at any time that it determines that the nonresident partner, shareholder, or beneficiary is not SB0783 Re-Enrolled - 226 - LRB095 05523 BDD 25613 b abiding by the terms of the certificate.
The Department shall notify the partnership, S corporation, or trust that it has revoked a certificate by notice left at the usual SB0783 Enrolled - 226 - LRB095 05523 BDD 25613 b place of business of the partnership, S corporation, or trust or by mail to the last known address of the partnership, S corporation, or trust.
The Department shall notify the partnership, S corporation, or trust that it has revoked a certificate by notice left at the usual place of business of the partnership, S corporation, or trust or by mail to the last known address of the partnership, S corporation, or trust.
8-16-07.) (35 ILCS 5/901) (from Ch.
8-16-07.) SB0783 Re-Enrolled - 227 - LRB095 05523 BDD 25613 b (35 ILCS 5/901) (from Ch.
SB0783 Enrolled - 227 - LRB095 05523 BDD 25613 b (a) In general.
(a) In general.
Beginning August 1, 1969, and continuing through June 30, 1994, the Treasurer shall transfer each month from the General Revenue Fund to a special fund in the State treasury, to be known as the "Local Government Distributive Fund", an amount equal to 1/12 of the net revenue realized from the tax imposed by subsections (a) and (b) of Section 201 of this Act during the preceding month.
Beginning August 1, 1969, and continuing through June 30, 1994, the Treasurer shall transfer each month from the General Revenue Fund to a special fund in the State treasury, to be known as the "Local Government Distributive Fund", an amount SB0783 Re-Enrolled - 228 - LRB095 05523 BDD 25613 b equal to 1/12 of the net revenue realized from the tax imposed by subsections (a) and (b) of Section 201 of this Act during the preceding month.
Beginning July 1, 1994, and continuing SB0783 Enrolled - 228 - LRB095 05523 BDD 25613 b through June 30, 1995, the Treasurer shall transfer each month from the General Revenue Fund to the Local Government Distributive Fund an amount equal to 1/11 of the net revenue realized from the tax imposed by subsections (a) and (b) of Section 201 of this Act during the preceding month.
Beginning July 1, 1994, and continuing through June 30, 1995, the Treasurer shall transfer each month from the General Revenue Fund to the Local Government Distributive Fund an amount equal to 1/11 of the net revenue realized from the tax imposed by subsections (a) and (b) of Section 201 of this Act during the preceding month.
(1) Beginning on January 1, 1989 and thereafter, the Department shall deposit a percentage of the amounts collected pursuant to subsections (a) and (b)(1), (2), and (3), of Section 201 of this Act into a fund in the State SB0783 Enrolled - 229 - LRB095 05523 BDD 25613 b treasury known as the Income Tax Refund Fund.
(1) Beginning on January 1, 1989 and thereafter, the SB0783 Re-Enrolled - 229 - LRB095 05523 BDD 25613 b Department shall deposit a percentage of the amounts collected pursuant to subsections (a) and (b)(1), (2), and (3), of Section 201 of this Act into a fund in the State treasury known as the Income Tax Refund Fund.
For all other fiscal years, the Annual Percentage shall be calculated as a fraction, the numerator of which shall be the amount of refunds approved for payment by the Department during the preceding fiscal year as a result of overpayment of tax liability under subsections (a) and (b)(1), (2), and (3) of Section 201 of this Act plus the amount of such refunds remaining approved but unpaid at the end of the preceding fiscal year, minus the amounts transferred into the Income Tax Refund Fund from the Tobacco Settlement Recovery Fund, and the denominator of which shall be the amounts which will be collected pursuant SB0783 Enrolled - 230 - LRB095 05523 BDD 25613 b to subsections (a) and (b)(1), (2), and (3) of Section 201 of this Act during the preceding fiscal year;
For all other fiscal years, the Annual Percentage shall be calculated as a fraction, the numerator of which shall be the amount of refunds approved for payment by the Department during the preceding fiscal year as a result of overpayment of tax liability under subsections (a) and (b)(1), (2), and (3) of Section 201 of this Act plus the amount of such refunds remaining approved but unpaid at the end of the preceding fiscal year, minus the amounts SB0783 Re-Enrolled - 230 - LRB095 05523 BDD 25613 b transferred into the Income Tax Refund Fund from the Tobacco Settlement Recovery Fund, and the denominator of which shall be the amounts which will be collected pursuant to subsections (a) and (b)(1), (2), and (3) of Section 201 of this Act during the preceding fiscal year;
For fiscal year 2006, the Annual Percentage shall be 20%.
For SB0783 Re-Enrolled - 231 - LRB095 05523 BDD 25613 b fiscal year 2006, the Annual Percentage shall be 20%.
For SB0783 Enrolled - 231 - LRB095 05523 BDD 25613 b all other fiscal years, the Annual Percentage shall be calculated as a fraction, the numerator of which shall be the amount of refunds approved for payment by the Department during the preceding fiscal year as a result of overpayment of tax liability under subsections (a) and (b)(6), (7), and (8), (c) and (d) of Section 201 of this Act plus the amount of such refunds remaining approved but unpaid at the end of the preceding fiscal year, and the denominator of which shall be the amounts which will be collected pursuant to subsections (a) and (b)(6), (7), and (8), (c) and (d) of Section 201 of this Act during the preceding fiscal year;
For all other fiscal years, the Annual Percentage shall be calculated as a fraction, the numerator of which shall be the amount of refunds approved for payment by the Department during the preceding fiscal year as a result of overpayment of tax liability under subsections (a) and (b)(6), (7), and (8), (c) and (d) of Section 201 of this Act plus the amount of such refunds remaining approved but unpaid at the end of the preceding fiscal year, and the denominator of which shall be the amounts which will be collected pursuant to subsections (a) and (b)(6), (7), and (8), (c) and (d) of Section 201 of this Act during the preceding fiscal year;
(1) Beginning January 1, 1989, money in the Income Tax Refund Fund shall be expended exclusively for the purpose of paying refunds resulting from overpayment of tax SB0783 Enrolled - 232 - LRB095 05523 BDD 25613 b liability under Section 201 of this Act, for paying rebates under Section 208.1 in the event that the amounts in the Homeowners’ Tax Relief Fund are insufficient for that purpose, and for making transfers pursuant to this subsection (d).
SB0783 Re-Enrolled - 232 - LRB095 05523 BDD 25613 b (1) Beginning January 1, 1989, money in the Income Tax Refund Fund shall be expended exclusively for the purpose of paying refunds resulting from overpayment of tax liability under Section 201 of this Act, for paying rebates under Section 208.1 in the event that the amounts in the Homeowners’ Tax Relief Fund are insufficient for that purpose, and for making transfers pursuant to this subsection (d).
(3) As soon as possible after the end of each fiscal year, the Director shall order transferred and the State Treasurer and State Comptroller shall transfer from the Income Tax Refund Fund to the Personal Property Tax Replacement Fund an amount, certified by the Director to the Comptroller, equal to the excess of the amount collected pursuant to subsections (c) and (d) of Section 201 of this Act deposited into the Income Tax Refund Fund during the fiscal year over the amount of refunds resulting from overpayment of tax liability under subsections (c) and (d) of Section 201 of this Act paid from the Income Tax Refund Fund during the fiscal year.
(3) As soon as possible after the end of each fiscal year, the Director shall order transferred and the State Treasurer and State Comptroller shall transfer from the Income Tax Refund Fund to the Personal Property Tax Replacement Fund an amount, certified by the Director to the Comptroller, equal to the excess of the amount collected pursuant to subsections (c) and (d) of Section 201 of this Act deposited into the Income Tax Refund Fund during the fiscal year over the amount of refunds resulting from overpayment of tax liability under subsections (c) and (d) of Section 201 of this Act paid from the Income Tax SB0783 Re-Enrolled - 233 - LRB095 05523 BDD 25613 b Refund Fund during the fiscal year.
(4) As soon as possible after the end of each fiscal year, the Director shall order transferred and the State SB0783 Enrolled - 233 - LRB095 05523 BDD 25613 b Treasurer and State Comptroller shall transfer from the Personal Property Tax Replacement Fund to the Income Tax Refund Fund an amount, certified by the Director to the Comptroller, equal to the excess of the amount of refunds resulting from overpayment of tax liability under subsections (c) and (d) of Section 201 of this Act paid from the Income Tax Refund Fund during the fiscal year over the amount collected pursuant to subsections (c) and (d) of Section 201 of this Act deposited into the Income Tax Refund Fund during the fiscal year.
(4) As soon as possible after the end of each fiscal year, the Director shall order transferred and the State Treasurer and State Comptroller shall transfer from the Personal Property Tax Replacement Fund to the Income Tax Refund Fund an amount, certified by the Director to the Comptroller, equal to the excess of the amount of refunds resulting from overpayment of tax liability under subsections (c) and (d) of Section 201 of this Act paid from the Income Tax Refund Fund during the fiscal year over the amount collected pursuant to subsections (c) and (d) of Section 201 of this Act deposited into the Income Tax Refund Fund during the fiscal year.
(e) Deposits into the Education Assistance Fund and the Income Tax Surcharge Local Government Distributive Fund.
SB0783 Re-Enrolled - 234 - LRB095 05523 BDD 25613 b (e) Deposits into the Education Assistance Fund and the Income Tax Surcharge Local Government Distributive Fund.
On July 1, 1991, and thereafter, of the amounts collected SB0783 Enrolled - 234 - LRB095 05523 BDD 25613 b pursuant to subsections (a) and (b) of Section 201 of this Act, minus deposits into the Income Tax Refund Fund, the Department shall deposit 7.3% into the Education Assistance Fund in the State Treasury.
On July 1, 1991, and thereafter, of the amounts collected pursuant to subsections (a) and (b) of Section 201 of this Act, minus deposits into the Income Tax Refund Fund, the Department shall deposit 7.3% into the Education Assistance Fund in the State Treasury.
6-6-06.) (35 ILCS 5/1001) (from Ch.
6-6-06.) SB0783 Re-Enrolled - 235 - LRB095 05523 BDD 25613 b (35 ILCS 5/1001) (from Ch.
In case of failure to file SB0783 Enrolled - 235 - LRB095 05523 BDD 25613 b any tax return required under this Act on the date prescribed therefor, (determined with regard to any extensions of time for filing) there shall be added as a penalty the amount prescribed by Section 3-3 of the Uniform Penalty and Interest Act.
In case of failure to file any tax return required under this Act on the date prescribed therefor, (determined with regard to any extensions of time for filing) there shall be added as a penalty the amount prescribed by Section 3-3 of the Uniform Penalty and Interest Act.
(1) Amount of penalty.
SB0783 Re-Enrolled - 236 - LRB095 05523 BDD 25613 b (1) Amount of penalty.
Except as provided in paragraph (2), the amount of the penalty under this subsection shall be $15,000 for each failure to comply with the requirements SB0783 Enrolled - 236 - LRB095 05523 BDD 25613 b of Section 501(b).
Except as provided in paragraph (2), the amount of the penalty under this subsection shall be $15,000 for each failure to comply with the requirements of Section 501(b).
(D) Imposing the penalty would be against equity and good conscience;
(D) Imposing the penalty would be against equity SB0783 Re-Enrolled - 237 - LRB095 05523 BDD 25613 b and good conscience;
(E) Rescinding the penalty would promote compliance with the requirements of this Act and SB0783 Enrolled - 237 - LRB095 05523 BDD 25613 b effective tax administration;
(E) Rescinding the penalty would promote compliance with the requirements of this Act and effective tax administration;
Failure to register tax shelter or maintain list.
Failure to register tax shelter or maintain SB0783 Re-Enrolled - 238 - LRB095 05523 BDD 25613 b list.
Any person that fails to comply with the requirements of Section 1405.5 or Section 1405.6 shall SB0783 Enrolled - 238 - LRB095 05523 BDD 25613 b incur a penalty as provided in subsection (b) this Section.
Any person that fails to comply with the requirements of Section 1405.5 or Section 1405.6 shall incur a penalty as provided in subsection (b) this Section.
(3) In the case of each failure to comply with the requirements of subsection (a) or subsection (b) of Section 1405.6, the penalty shall be $15,000.
(3) In the case of each failure to comply with the SB0783 Re-Enrolled - 239 - LRB095 05523 BDD 25613 b requirements of subsection (a) or subsection (b) of Section 1405.6, the penalty shall be $15,000.
(4) If the failure is with respect to a listed SB0783 Enrolled - 239 - LRB095 05523 BDD 25613 b transaction under subsection (c) of Section 1405.6, the penalty shall be $100,000.
(4) If the failure is with respect to a listed transaction under subsection (c) of Section 1405.6, the penalty shall be $100,000.
(5) Rescinding the penalty would promote compliance with the requirements of this Act and effective tax administration;
(5) Rescinding the penalty would promote compliance SB0783 Re-Enrolled - 240 - LRB095 05523 BDD 25613 b with the requirements of this Act and effective tax administration;
or (6) The taxpayer can show that there was reasonable SB0783 Enrolled - 240 - LRB095 05523 BDD 25613 b cause for the failure to disclose and that the taxpayer acted in good faith.
or (6) The taxpayer can show that there was reasonable cause for the failure to disclose and that the taxpayer acted in good faith.
In addition to the requirements of subsection (a), for any transactions entered into on or after February 28, 2000 that become listed transactions (as defined under Treasury Regulations Section 1.6011-4) at any time, those transactions shall be registered with the Department (in the form and manner SB0783 Enrolled - 241 - LRB095 05523 BDD 25613 b prescribed by the Department) by the later of (i) 60 days after entering into the transaction, (ii) 60 days after the transaction becomes a listed transaction, or (iii) December 31, 2004.
In addition to the requirements of subsection (a), for any transactions entered into on or after February 28, SB0783 Re-Enrolled - 241 - LRB095 05523 BDD 25613 b 2000 that become listed transactions (as defined under Treasury Regulations Section 1.6011-4) at any time, those transactions shall be registered with the Department (in the form and manner prescribed by the Department) by the later of (i) 60 days after entering into the transaction, (ii) 60 days after the transaction becomes a listed transaction, or (iii) December 31, 2004.
7-30-04.) (35 ILCS 5/1405.6) Sec.
7-30-04.) SB0783 Re-Enrolled - 242 - LRB095 05523 BDD 25613 b (35 ILCS 5/1405.6) Sec.
SB0783 Enrolled - 242 - LRB095 05523 BDD 25613 b (a) Federal abusive tax shelter.
(a) Federal abusive tax shelter.
The provisions of this Section apply to any reportable transaction having a nexus with this State.
The provisions of this Section apply to any reportable transaction having a nexus SB0783 Re-Enrolled - 243 - LRB095 05523 BDD 25613 b with this State.
For lists that must be filed with the Department on or after January 1, 2008, a reportable transaction has nexus with this State if, at the time the SB0783 Enrolled - 243 - LRB095 05523 BDD 25613 b transaction is entered into, the transaction has one or more investors that is an Illinois taxpayer.
For lists that must be filed with the Department on or after January 1, 2008, a reportable transaction has nexus with this State if, at the time the transaction is entered into, the transaction has one or more investors that is an Illinois taxpayer.
Such term does not include compensation or the deductions allocable thereto.
Such term does not include compensation or the deductions SB0783 Re-Enrolled - 244 - LRB095 05523 BDD 25613 b allocable thereto.
This SB0783 Enrolled - 244 - LRB095 05523 BDD 25613 b election shall be made in accordance with rules adopted by the Department and, once made, shall be irrevocable.
This election shall be made in accordance with rules adopted by the Department and, once made, shall be irrevocable.
(i) a real estate investment trust corporation, trust, or association of which more than 50% of the voting power or value of the beneficial interest or shares is owned or controlled, directly, indirectly, or constructively, at any time during which the corporation, trust, or association satisfies item SB0783 Enrolled - 245 - LRB095 05523 BDD 25613 b (A)(iii) of this subsection (1.5), by:
(i) a real estate investment trust corporation, trust, or association of which more than 50% of the voting power or value of the beneficial interest or SB0783 Re-Enrolled - 245 - LRB095 05523 BDD 25613 b shares is owned or controlled, directly, indirectly, or constructively, at any time during which the corporation, trust, or association satisfies item (A)(iii) of this subsection (1.5), by:
or (ii) during its first taxable year for which it elects to be treated as a real estate investment trust under Section 856(c)(1) of the Internal Revenue Code, a real estate investment trust the certificates of SB0783 Enrolled - 246 - LRB095 05523 BDD 25613 b beneficial interest or shares of which are not regularly traded on an established securities market, but only if the certificates of beneficial interest or shares of the real estate investment trust are regularly traded on an established securities market prior to the earlier of the due date (including extensions) for filing its return under this Act for that first taxable year or the date it actually files that return.
or (ii) during its first taxable year for which it SB0783 Re-Enrolled - 246 - LRB095 05523 BDD 25613 b elects to be treated as a real estate investment trust under Section 856(c)(1) of the Internal Revenue Code, a real estate investment trust the certificates of beneficial interest or shares of which are not regularly traded on an established securities market, but only if the certificates of beneficial interest or shares of the real estate investment trust are regularly traded on an established securities market prior to the earlier of the due date (including extensions) for filing its return under this Act for that first taxable year or the date it actually files that return.
(2) Commercial domicile.
SB0783 Re-Enrolled - 247 - LRB095 05523 BDD 25613 b (2) Commercial domicile.
SB0783 Enrolled - 247 - LRB095 05523 BDD 25613 b (3) Compensation.
(3) Compensation.
(A) The term "financial organization" means any bank, bank holding company, trust company, savings bank, industrial bank, land bank, safe deposit company, private banker, savings and loan association, building and loan association, credit union, currency exchange, cooperative bank, small loan company, sales finance company, investment company, or any person which is owned by a bank or bank holding company.
(A) The term "financial organization" means any bank, bank holding company, trust company, savings bank, industrial bank, land bank, safe deposit company, private banker, savings and loan association, building and loan association, credit union, currency exchange, cooperative bank, small loan company, sales SB0783 Re-Enrolled - 248 - LRB095 05523 BDD 25613 b finance company, investment company, or any person which is owned by a bank or bank holding company.
For the purpose of this Section a "person" will include SB0783 Enrolled - 248 - LRB095 05523 BDD 25613 b only those persons which a bank holding company may acquire and hold an interest in, directly or indirectly, under the provisions of the Bank Holding Company Act of 1956 (12 U.S.C.
For the purpose of this Section a "person" will include only those persons which a bank holding company may acquire and hold an interest in, directly or indirectly, under the provisions of the Bank Holding Company Act of 1956 (12 U.S.C.
the business of purchasing customer receivables, the business of making loans upon the security of customer receivables, the business of making loans for the express purpose of funding purchases of tangible personal property or services by the borrower, or the business of finance leasing.
the business of purchasing customer receivables, the business of making loans upon the security of customer receivables, the business of making loans for the express purpose of funding purchases of tangible SB0783 Re-Enrolled - 249 - LRB095 05523 BDD 25613 b personal property or services by the borrower, or the business of finance leasing.
SB0783 Enrolled - 249 - LRB095 05523 BDD 25613 b (a) a retail installment contract or retail charge agreement within the meaning of the Sales Finance Agency Act, the Retail Installment Sales Act, or the Motor Vehicle Retail Installment Sales Act;
(a) a retail installment contract or retail charge agreement within the meaning of the Sales Finance Agency Act, the Retail Installment Sales Act, or the Motor Vehicle Retail Installment Sales Act;
(ii) A corporation meeting each of the following criteria:
(ii) A corporation meeting each of the SB0783 Re-Enrolled - 250 - LRB095 05523 BDD 25613 b following criteria:
(a) the corporation must be a member of an "affiliated group" within the meaning of SB0783 Enrolled - 250 - LRB095 05523 BDD 25613 b Section 1504(a) of the Internal Revenue Code, determined without regard to Section 1504(b) of the Internal Revenue Code;
(a) the corporation must be a member of an "affiliated group" within the meaning of Section 1504(a) of the Internal Revenue Code, determined without regard to Section 1504(b) of the Internal Revenue Code;
If the average outstanding balances of the loans made by a corporation to members of its affiliated group exceed the limitation amount, the interest income of that corporation from qualifying loans shall be SB0783 Enrolled - 251 - LRB095 05523 BDD 25613 b equal to its interest income from loans to members of its affiliated groups times a fraction equal to the limitation amount divided by the average outstanding balances of the loans made by that corporation to members of its affiliated group;
If the average outstanding balances of the loans made by a corporation to members of SB0783 Re-Enrolled - 251 - LRB095 05523 BDD 25613 b its affiliated group exceed the limitation amount, the interest income of that corporation from qualifying loans shall be equal to its interest income from loans to members of its affiliated groups times a fraction equal to the limitation amount divided by the average outstanding balances of the loans made by that corporation to members of its affiliated group;
(D) Subparagraphs (B) and (C) of this paragraph are declaratory of existing law and apply retroactively, for all tax years beginning on or before December 31, SB0783 Enrolled - 252 - LRB095 05523 BDD 25613 b 1996, to all original returns, to all amended returns filed no later than 30 days after the effective date of this amendatory Act of 1996, and to all notices issued on or before the effective date of this amendatory Act of 1996 under subsection (a) of Section 903, subsection (a) of Section 904, subsection (e) of Section 909, or Section 912.
SB0783 Re-Enrolled - 252 - LRB095 05523 BDD 25613 b (D) Subparagraphs (B) and (C) of this paragraph are declaratory of existing law and apply retroactively, for all tax years beginning on or before December 31, 1996, to all original returns, to all amended returns filed no later than 30 days after the effective date of this amendatory Act of 1996, and to all notices issued on or before the effective date of this amendatory Act of 1996 under subsection (a) of Section 903, subsection (a) of Section 904, subsection (e) of Section 909, or Section 912.
For purposes of applying subparagraphs (B) or (C) of this paragraph to all of those years, the election allowed by this subparagraph applies only to the taxpayer making the election and to those members of the taxpayer’s unitary business group who are ordinarily required to SB0783 Enrolled - 253 - LRB095 05523 BDD 25613 b apportion business income under the same subsection of Section 304 of this Act as the taxpayer making the election.
For purposes of applying subparagraphs (B) or (C) of this paragraph to all of those years, the election allowed by this SB0783 Re-Enrolled - 253 - LRB095 05523 BDD 25613 b subparagraph applies only to the taxpayer making the election and to those members of the taxpayer’s unitary business group who are ordinarily required to apportion business income under the same subsection of Section 304 of this Act as the taxpayer making the election.
The term "fixed place of business" has the same meaning as that term is given in Section 864 of the Internal Revenue Code and the related Treasury regulations.
The term "fixed place of business" has the same meaning as that term is given in Section 864 of the Internal Revenue Code and the related SB0783 Re-Enrolled - 254 - LRB095 05523 BDD 25613 b Treasury regulations.
The terms "includes" and "including" when used in a definition contained in this Act SB0783 Enrolled - 254 - LRB095 05523 BDD 25613 b shall not be deemed to exclude other things otherwise within the meaning of the term defined.
The terms "includes" and "including" when used in a definition contained in this Act shall not be deemed to exclude other things otherwise within the meaning of the term defined.
(B) For purposes of this paragraph (11.5), the term "qualifying investment securities" includes all of the following:
SB0783 Re-Enrolled - 255 - LRB095 05523 BDD 25613 b (B) For purposes of this paragraph (11.5), the term "qualifying investment securities" includes all of the following:
SB0783 Enrolled - 255 - LRB095 05523 BDD 25613 b (i) common stock, including preferred or debt securities convertible into common stock, and preferred stock;
(i) common stock, including preferred or debt securities convertible into common stock, and preferred stock;
(viii) options for the purchase or sale of any of the securities, currencies, contracts, or financial instruments described in items (i) to (vii), inclusive;
(viii) options for the purchase or sale of any of the securities, currencies, contracts, or financial instruments described in items (i) to SB0783 Re-Enrolled - 256 - LRB095 05523 BDD 25613 b (vii), inclusive;
(x) commodities (not described in Section SB0783 Enrolled - 256 - LRB095 05523 BDD 25613 b 1221(a)(1) of the Internal Revenue Code) or futures, forwards, and options with respect to such commodities, provided, however, that any item of a physical commodity to which title is actually acquired in the partnership’s capacity as a dealer in such commodity shall not be a qualifying investment security;
(x) commodities (not described in Section 1221(a)(1) of the Internal Revenue Code) or futures, forwards, and options with respect to such commodities, provided, however, that any item of a physical commodity to which title is actually acquired in the partnership’s capacity as a dealer in such commodity shall not be a qualifying investment security;
and (D) an attempt to claim, exclude, deduct, or improperly report, in a manner directly contrary to the provisions of the Act and regulations thereunder any item of income, exemption, deduction, or credit.
and (D) an attempt to claim, exclude, deduct, or improperly report, in a manner directly contrary to the provisions of the Act and regulations thereunder any SB0783 Re-Enrolled - 257 - LRB095 05523 BDD 25613 b item of income, exemption, deduction, or credit.
The term "nonbusiness income" means all income other than business income or SB0783 Enrolled - 257 - LRB095 05523 BDD 25613 b compensation.
The term "nonbusiness income" means all income other than business income or compensation.
(17) Part-year resident.
SB0783 Re-Enrolled - 258 - LRB095 05523 BDD 25613 b (17) Part-year resident.
The term "part-year resident" means an individual who became a resident during the taxable year or ceased to be a resident during the taxable SB0783 Enrolled - 258 - LRB095 05523 BDD 25613 b year.
The term "part-year resident" means an individual who became a resident during the taxable year or ceased to be a resident during the taxable year.
The term "regulations" includes rules promulgated and forms prescribed by the Department.
The term "regulations" includes SB0783 Re-Enrolled - 259 - LRB095 05523 BDD 25613 b rules promulgated and forms prescribed by the Department.
(A) an individual (i) who is in this State for SB0783 Enrolled - 259 - LRB095 05523 BDD 25613 b other than a temporary or transitory purpose during the taxable year;
(A) an individual (i) who is in this State for other than a temporary or transitory purpose during the taxable year;
For purposes of the foreign tax credit under Section 601, the term "state" means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, and any SB0783 Enrolled - 260 - LRB095 05523 BDD 25613 b territory or possession of the United States, or any political subdivision of any of the foregoing, effective for tax years ending on or after December 31, 1989.
For purposes of the SB0783 Re-Enrolled - 260 - LRB095 05523 BDD 25613 b foreign tax credit under Section 601, the term "state" means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, and any territory or possession of the United States, or any political subdivision of any of the foregoing, effective for tax years ending on or after December 31, 1989.
The preparation of a substantial portion of a return or claim for refund shall be treated as the preparation of that return or claim for refund.
The preparation of a SB0783 Re-Enrolled - 261 - LRB095 05523 BDD 25613 b substantial portion of a return or claim for refund shall be treated as the preparation of that return or claim for refund.
SB0783 Enrolled - 261 - LRB095 05523 BDD 25613 b (B) A person is not an income tax return preparer if all he or she does is (i) furnish typing, reproducing, or other mechanical assistance;
(B) A person is not an income tax return preparer if all he or she does is (i) furnish typing, reproducing, or other mechanical assistance;
The group will not include those members whose business activity outside the United States is 80% or more of any such member’s total business activity;
The group will not include those members whose business SB0783 Re-Enrolled - 262 - LRB095 05523 BDD 25613 b activity outside the United States is 80% or more of any such member’s total business activity;
for purposes of this paragraph and clause (a)(3)(B)(ii) of Section 304, SB0783 Enrolled - 262 - LRB095 05523 BDD 25613 b business activity within the United States shall be measured by means of the factors ordinarily applicable under subsections (a), (b), (c), (d), or (h) of Section 304 except that, in the case of members ordinarily required to apportion business income by means of the 3 factor formula of property, payroll and sales specified in subsection (a) of Section 304, including the formula as weighted in subsection (h) of Section 304, such members shall not use the sales factor in the computation and the results of the property and payroll factor computations of subsection (a) of Section 304 shall be divided by 2 (by one if either the property or payroll factor has a denominator of zero).
for purposes of this paragraph and clause (a)(3)(B)(ii) of Section 304, business activity within the United States shall be measured by means of the factors ordinarily applicable under subsections (a), (b), (c), (d), or (h) of Section 304 except that, in the case of members ordinarily required to apportion business income by means of the 3 factor formula of property, payroll and sales specified in subsection (a) of Section 304, including the formula as weighted in subsection (h) of Section 304, such members shall not use the sales factor in the computation and the results of the property and payroll factor computations of subsection (a) of Section 304 shall be divided by 2 (by one if either the property or payroll factor has a denominator of zero).
Unitary business activity can ordinarily be illustrated where the activities of the members are:
Unitary business activity can ordinarily be illustrated SB0783 Re-Enrolled - 263 - LRB095 05523 BDD 25613 b where the activities of the members are:
(1) in the same general line (such as manufacturing, wholesaling, retailing of tangible personal property, insurance, SB0783 Enrolled - 263 - LRB095 05523 BDD 25613 b transportation or finance);
(1) in the same general line (such as manufacturing, wholesaling, retailing of tangible personal property, insurance, transportation or finance);
If a unitary business group would, but for the preceding sentence, include members that are ordinarily required to apportion business income under different subsections of Section 304, then for each subsection of Section 304 for which there are two or more SB0783 Enrolled - 264 - LRB095 05523 BDD 25613 b members, there shall be a separate unitary business group composed of such members.
If a unitary business group would, but for the preceding sentence, include members that are SB0783 Re-Enrolled - 264 - LRB095 05523 BDD 25613 b ordinarily required to apportion business income under different subsections of Section 304, then for each subsection of Section 304 for which there are two or more members, there shall be a separate unitary business group composed of such members.
The prohibition against membership in a unitary business group for taxpayers ordinarily required to apportion income under different subsections of Section 304 does not apply to taxpayers required to apportion income under subsection (a) and subsection (h) of Section 304.
The prohibition against membership in a unitary business group for taxpayers ordinarily required to apportion income under different subsections of Section 304 does not apply SB0783 Re-Enrolled - 265 - LRB095 05523 BDD 25613 b to taxpayers required to apportion income under subsection (a) and subsection (h) of Section 304.
The provisions of this amendatory Act of 1998 apply to tax years ending on or SB0783 Enrolled - 265 - LRB095 05523 BDD 25613 b after December 31, 1998.
The provisions of this amendatory Act of 1998 apply to tax years ending on or after December 31, 1998.
and (C) Words importing the masculine gender include the feminine as well.
and SB0783 Re-Enrolled - 266 - LRB095 05523 BDD 25613 b (C) Words importing the masculine gender include the feminine as well.
(2) "Company" or "association" as including successors SB0783 Enrolled - 266 - LRB095 05523 BDD 25613 b and assigns.
(2) "Company" or "association" as including successors and assigns.
The machinery and equipment exemption also includes machinery and equipment used in the general maintenance or repair of exempt machinery and equipment or for in-house manufacture of exempt machinery and equipment.
The machinery and equipment exemption also includes machinery and equipment used in the general maintenance or repair of exempt machinery and equipment or for SB0783 Re-Enrolled - 267 - LRB095 05523 BDD 25613 b in-house manufacture of exempt machinery and equipment.
(1) "Manufacturing process" means the production of an SB0783 Enrolled - 267 - LRB095 05523 BDD 25613 b article of tangible personal property, whether the article is a finished product or an article for use in the process of manufacturing or assembling a different article of tangible personal property, by a procedure commonly regarded as manufacturing, processing, fabricating, or refining that changes some existing material into a material with a different form, use, or name.
(1) "Manufacturing process" means the production of an article of tangible personal property, whether the article is a finished product or an article for use in the process of manufacturing or assembling a different article of tangible personal property, by a procedure commonly regarded as manufacturing, processing, fabricating, or refining that changes some existing material into a material with a different form, use, or name.
(2) "Assembling process" means the production of an article of tangible personal property, whether the article is a finished product or an article for use in the process of manufacturing or assembling a different article of tangible personal property, by the combination of existing materials in a manner commonly regarded as assembling that results in an article or material of a different form, use, or name.
(2) "Assembling process" means the production of an article of tangible personal property, whether the article is a finished product or an article for use in the process of manufacturing or assembling a different article of tangible personal property, by the combination of existing materials in a manner commonly regarded as assembling that results in an article or material of a different form, use, SB0783 Re-Enrolled - 268 - LRB095 05523 BDD 25613 b or name.
(3) "Machinery" means major mechanical machines or major components of those machines contributing to a SB0783 Enrolled - 268 - LRB095 05523 BDD 25613 b manufacturing or assembling process.
(3) "Machinery" means major mechanical machines or major components of those machines contributing to a manufacturing or assembling process.
(5) "Production related tangible personal property" means all tangible personal property that is used or consumed by the purchaser in a manufacturing facility in which a manufacturing process takes place and includes, without limitation, tangible personal property that is purchased for incorporation into real estate within a manufacturing facility and tangible personal property that is used or consumed in activities such as research and development, preproduction material handling, receiving, quality control, inventory control, storage, staging, and SB0783 Enrolled - 269 - LRB095 05523 BDD 25613 b packaging for shipping and transportation purposes.
(5) "Production related tangible personal property" means all tangible personal property that is used or consumed by the purchaser in a manufacturing facility in which a manufacturing process takes place and includes, without limitation, tangible personal property that is purchased for incorporation into real estate within a manufacturing facility and tangible personal property that SB0783 Re-Enrolled - 269 - LRB095 05523 BDD 25613 b is used or consumed in activities such as research and development, preproduction material handling, receiving, quality control, inventory control, storage, staging, and packaging for shipping and transportation purposes.
(2) The maximum aggregate amount of the exemptions for production related tangible personal property awarded under this Act and the Retailers’ Occupation Tax Act to all SB0783 Enrolled - 270 - LRB095 05523 BDD 25613 b taxpayers may not exceed $10,000,000.
SB0783 Re-Enrolled - 270 - LRB095 05523 BDD 25613 b (2) The maximum aggregate amount of the exemptions for production related tangible personal property awarded under this Act and the Retailers’ Occupation Tax Act to all taxpayers may not exceed $10,000,000.
A user of the machinery, equipment, or tools without an active resale registration number shall prepare a certificate of exemption for each transaction stating facts establishing the exemption for that transaction, and that certificate shall be available to the Department for inspection or audit.
A user of the machinery, equipment, or tools without an active resale registration number shall prepare a certificate of exemption for each SB0783 Re-Enrolled - 271 - LRB095 05523 BDD 25613 b transaction stating facts establishing the exemption for that transaction, and that certificate shall be available to the Department for inspection or audit.
The Department shall SB0783 Enrolled - 271 - LRB095 05523 BDD 25613 b prescribe the form of the certificate.
The Department shall prescribe the form of the certificate.
(2) Farm machinery and equipment, both new and used, including that manufactured on special order, certified by the purchaser to be used primarily for production agriculture or SB0783 Enrolled - 272 - LRB095 05523 BDD 25613 b State or federal agricultural programs, including individual replacement parts for the machinery and equipment, including machinery and equipment purchased for lease, and including implements of husbandry defined in Section 1-130 of the Illinois Vehicle Code, farm machinery and agricultural chemical and fertilizer spreaders, and nurse wagons required to be registered under Section 3-809 of the Illinois Vehicle Code, but excluding other motor vehicles required to be registered under the Illinois Vehicle Code.
SB0783 Re-Enrolled - 272 - LRB095 05523 BDD 25613 b (2) Farm machinery and equipment, both new and used, including that manufactured on special order, certified by the purchaser to be used primarily for production agriculture or State or federal agricultural programs, including individual replacement parts for the machinery and equipment, including machinery and equipment purchased for lease, and including implements of husbandry defined in Section 1-130 of the Illinois Vehicle Code, farm machinery and agricultural chemical and fertilizer spreaders, and nurse wagons required to be registered under Section 3-809 of the Illinois Vehicle Code, but excluding other motor vehicles required to be registered under the Illinois Vehicle Code.
Precision farming equipment includes, but is not limited to, soil testing sensors, computers, monitors, software, global positioning and mapping systems, and other such equipment.
Precision farming equipment includes, but is not limited to, soil testing sensors, computers, monitors, software, global positioning and mapping systems, and other SB0783 Re-Enrolled - 273 - LRB095 05523 BDD 25613 b such equipment.
Farm machinery and equipment also includes computers, sensors, software, and related equipment used primarily in the SB0783 Enrolled - 273 - LRB095 05523 BDD 25613 b computer-assisted operation of production agriculture facilities, equipment, and activities such as, but not limited to, the collection, monitoring, and correlation of animal and crop data for the purpose of formulating animal diets and agricultural chemicals.
Farm machinery and equipment also includes computers, sensors, software, and related equipment used primarily in the computer-assisted operation of production agriculture facilities, equipment, and activities such as, but not limited to, the collection, monitoring, and correlation of animal and crop data for the purpose of formulating animal diets and agricultural chemicals.
(5) A motor vehicle of the first division, a motor vehicle of the second division that is a self contained motor vehicle designed or permanently converted to provide living quarters for recreational, camping, or travel use, with direct walk through access to the living quarters from the driver’s seat, SB0783 Enrolled - 274 - LRB095 05523 BDD 25613 b or a motor vehicle of the second division that is of the van configuration designed for the transportation of not less than 7 nor more than 16 passengers, as defined in Section 1-146 of the Illinois Vehicle Code, that is used for automobile renting, as defined in the Automobile Renting Occupation and Use Tax Act.
(5) A motor vehicle of the first division, a motor vehicle of the second division that is a self contained motor vehicle SB0783 Re-Enrolled - 274 - LRB095 05523 BDD 25613 b designed or permanently converted to provide living quarters for recreational, camping, or travel use, with direct walk through access to the living quarters from the driver’s seat, or a motor vehicle of the second division that is of the van configuration designed for the transportation of not less than 7 nor more than 16 passengers, as defined in Section 1-146 of the Illinois Vehicle Code, that is used for automobile renting, as defined in the Automobile Renting Occupation and Use Tax Act.
These organizations include, but are not limited to, music and dramatic arts organizations such as symphony orchestras and theatrical groups, arts and cultural service organizations, local arts councils, visual arts organizations, SB0783 Enrolled - 275 - LRB095 05523 BDD 25613 b and media arts organizations.
These organizations include, but are not limited to, SB0783 Re-Enrolled - 275 - LRB095 05523 BDD 25613 b music and dramatic arts organizations such as symphony orchestras and theatrical groups, arts and cultural service organizations, local arts councils, visual arts organizations, and media arts organizations.
On and after July 1, 1987, however, no entity otherwise eligible for this exemption shall make tax-free purchases unless it has an active identification number issued by the Department.
On and after July 1, SB0783 Re-Enrolled - 276 - LRB095 05523 BDD 25613 b 1987, however, no entity otherwise eligible for this exemption shall make tax-free purchases unless it has an active identification number issued by the Department.
SB0783 Enrolled - 276 - LRB095 05523 BDD 25613 b (12) Tangible personal property sold to interstate carriers for hire for use as rolling stock moving in interstate commerce or to lessors under leases of one year or longer executed or in effect at the time of purchase by interstate carriers for hire for use as rolling stock moving in interstate commerce and equipment operated by a telecommunications provider, licensed as a common carrier by the Federal Communications Commission, which is permanently installed in or affixed to aircraft moving in interstate commerce.
(12) Tangible personal property sold to interstate carriers for hire for use as rolling stock moving in interstate commerce or to lessors under leases of one year or longer executed or in effect at the time of purchase by interstate carriers for hire for use as rolling stock moving in interstate commerce and equipment operated by a telecommunications provider, licensed as a common carrier by the Federal Communications Commission, which is permanently installed in or affixed to aircraft moving in interstate commerce.
Through June 30, 2005, this exemption applies to repair and replacement parts added after the initial purchase of such a motor vehicle if that motor vehicle is used in a manner that would qualify for the rolling stock exemption otherwise provided for in this Act.
Through June 30, 2005, this exemption applies to repair and replacement parts added after the initial purchase of such a motor vehicle if that motor vehicle is used in a manner that would qualify for the rolling stock exemption SB0783 Re-Enrolled - 277 - LRB095 05523 BDD 25613 b otherwise provided for in this Act.
For purposes of this paragraph, "used for commercial purposes" means the transportation of persons or property in furtherance of any SB0783 Enrolled - 277 - LRB095 05523 BDD 25613 b commercial or industrial enterprise whether for-hire or not.
For purposes of this paragraph, "used for commercial purposes" means the transportation of persons or property in furtherance of any commercial or industrial enterprise whether for-hire or not.
(15) Proceeds of mandatory service charges separately stated on customers’ bills for purchase and consumption of food and beverages, to the extent that the proceeds of the service charge are in fact turned over as tips or as a substitute for tips to the employees who participate directly in preparing, serving, hosting or cleaning up the food or beverage function SB0783 Enrolled - 278 - LRB095 05523 BDD 25613 b with respect to which the service charge is imposed.
(15) Proceeds of mandatory service charges separately stated on customers’ bills for purchase and consumption of food and beverages, to the extent that the proceeds of the service SB0783 Re-Enrolled - 278 - LRB095 05523 BDD 25613 b charge are in fact turned over as tips or as a substitute for tips to the employees who participate directly in preparing, serving, hosting or cleaning up the food or beverage function with respect to which the service charge is imposed.
(19) Until July 1 2003, oil field exploration, drilling, and production equipment, including (i) rigs and parts of rigs, rotary rigs, cable tool rigs, and workover rigs, (ii) pipe and tubular goods, including casing and drill strings, (iii) pumps and pump-jack units, (iv) storage tanks and flow lines, (v) any individual replacement part for oil field exploration, drilling, and production equipment, and (vi) machinery and equipment purchased for lease;
(19) Until July 1 2003, oil field exploration, drilling, and production equipment, including (i) rigs and parts of rigs, rotary rigs, cable tool rigs, and workover rigs, (ii) pipe and tubular goods, including casing and drill strings, (iii) pumps and pump-jack units, (iv) storage tanks and flow lines, (v) any individual replacement part for oil field exploration, drilling, and production equipment, and (vi) machinery and SB0783 Re-Enrolled - 279 - LRB095 05523 BDD 25613 b equipment purchased for lease;
(20) Photoprocessing machinery and equipment, including SB0783 Enrolled - 279 - LRB095 05523 BDD 25613 b repair and replacement parts, both new and used, including that manufactured on special order, certified by the purchaser to be used primarily for photoprocessing, and including photoprocessing machinery and equipment purchased for lease.
(20) Photoprocessing machinery and equipment, including repair and replacement parts, both new and used, including that manufactured on special order, certified by the purchaser to be used primarily for photoprocessing, and including photoprocessing machinery and equipment purchased for lease.
(24) Fuel consumed or used in the operation of ships, barges, or vessels that are used primarily in or for the transportation of property or the conveyance of persons for hire on rivers bordering on this State if the fuel is delivered by the seller to the purchaser’s barge, ship, or vessel while it is afloat upon that bordering river.
(24) Fuel consumed or used in the operation of ships, barges, or vessels that are used primarily in or for the transportation of property or the conveyance of persons for SB0783 Re-Enrolled - 280 - LRB095 05523 BDD 25613 b hire on rivers bordering on this State if the fuel is delivered by the seller to the purchaser’s barge, ship, or vessel while it is afloat upon that bordering river.
SB0783 Enrolled - 280 - LRB095 05523 BDD 25613 b (25) Except as provided in item (25-5) of this Section, a motor vehicle sold in this State to a nonresident even though the motor vehicle is delivered to the nonresident in this State, if the motor vehicle is not to be titled in this State, and if a drive-away permit is issued to the motor vehicle as provided in Section 3-603 of the Illinois Vehicle Code or if the nonresident purchaser has vehicle registration plates to transfer to the motor vehicle upon returning to his or her home state.
(25) Except as provided in item (25-5) of this Section, a motor vehicle sold in this State to a nonresident even though the motor vehicle is delivered to the nonresident in this State, if the motor vehicle is not to be titled in this State, and if a drive-away permit is issued to the motor vehicle as provided in Section 3-603 of the Illinois Vehicle Code or if the nonresident purchaser has vehicle registration plates to transfer to the motor vehicle upon returning to his or her home state.
At the time of the sale, the purchaser shall execute a statement, signed under penalty of perjury, of his or her intent to title the vehicle in the state in which the purchaser is a resident within 30 days after the sale and of the fact of SB0783 Enrolled - 281 - LRB095 05523 BDD 25613 b the payment to the State of Illinois of tax in an amount equivalent to the state’s rate of tax on taxable property in his or her state of residence and shall submit the statement to the appropriate tax collection agency in his or her state of residence.
At the time of the sale, the purchaser shall execute a SB0783 Re-Enrolled - 281 - LRB095 05523 BDD 25613 b statement, signed under penalty of perjury, of his or her intent to title the vehicle in the state in which the purchaser is a resident within 30 days after the sale and of the fact of the payment to the State of Illinois of tax in an amount equivalent to the state’s rate of tax on taxable property in his or her state of residence and shall submit the statement to the appropriate tax collection agency in his or her state of residence.
(1) the aircraft leaves this State within 15 days after the later of either the issuance of the final billing for the sale of the aircraft, or the authorized approval for return to service, completion of the maintenance record entry, and completion of the test flight and ground test for inspection, as required by 14 C.F.R.
(1) the aircraft leaves this State within 15 days after the later of either the issuance of the final billing for the sale of the aircraft, or the authorized approval for return to service, completion of the maintenance record entry, and completion of the test flight and ground test SB0783 Re-Enrolled - 282 - LRB095 05523 BDD 25613 b for inspection, as required by 14 C.F.R.
and SB0783 Enrolled - 282 - LRB095 05523 BDD 25613 b (3) the seller retains in his or her books and records and provides to the Department a signed and dated certification from the purchaser, on a form prescribed by the Department, certifying that the requirements of this item (25-7) are met.
and (3) the seller retains in his or her books and records and provides to the Department a signed and dated certification from the purchaser, on a form prescribed by the Department, certifying that the requirements of this item (25-7) are met.
(27) Horses, or interests in horses, registered with and meeting the requirements of any of the Arabian Horse Club Registry of America, Appaloosa Horse Club, American Quarter SB0783 Enrolled - 283 - LRB095 05523 BDD 25613 b Horse Association, United States Trotting Association, or Jockey Club, as appropriate, used for purposes of breeding or racing for prizes.
SB0783 Re-Enrolled - 283 - LRB095 05523 BDD 25613 b (27) Horses, or interests in horses, registered with and meeting the requirements of any of the Arabian Horse Club Registry of America, Appaloosa Horse Club, American Quarter Horse Association, United States Trotting Association, or Jockey Club, as appropriate, used for purposes of breeding or racing for prizes.
(29) Personal property sold to a lessor who leases the property, under a lease of one year or longer executed or in effect at the time of the purchase, to a governmental body that has been issued an active tax exemption identification number by the Department under Section 1g of this Act.
(29) Personal property sold to a lessor who leases the property, under a lease of one year or longer executed or in effect at the time of the purchase, to a governmental body that has been issued an active tax exemption identification number SB0783 Re-Enrolled - 284 - LRB095 05523 BDD 25613 b by the Department under Section 1g of this Act.
(30) Beginning with taxable years ending on or after December 31, 1995 and ending with taxable years ending on or SB0783 Enrolled - 284 - LRB095 05523 BDD 25613 b before December 31, 2004, personal property that is donated for disaster relief to be used in a State or federally declared disaster area in Illinois or bordering Illinois by a manufacturer or retailer that is registered in this State to a corporation, society, association, foundation, or institution that has been issued a sales tax exemption identification number by the Department that assists victims of the disaster who reside within the declared disaster area.
(30) Beginning with taxable years ending on or after December 31, 1995 and ending with taxable years ending on or before December 31, 2004, personal property that is donated for disaster relief to be used in a State or federally declared disaster area in Illinois or bordering Illinois by a manufacturer or retailer that is registered in this State to a corporation, society, association, foundation, or institution that has been issued a sales tax exemption identification number by the Department that assists victims of the disaster who reside within the declared disaster area.
(32) Beginning July 1, 1999, game or game birds sold at a "game breeding and hunting preserve area" or an "exotic game hunting area" as those terms are used in the Wildlife Code or at a hunting enclosure approved through rules adopted by the Department of Natural Resources.
(32) Beginning July 1, 1999, game or game birds sold at a "game breeding and hunting preserve area" or an "exotic game hunting area" as those terms are used in the Wildlife Code or SB0783 Re-Enrolled - 285 - LRB095 05523 BDD 25613 b at a hunting enclosure approved through rules adopted by the Department of Natural Resources.
SB0783 Enrolled - 285 - LRB095 05523 BDD 25613 b (33) A motor vehicle, as that term is defined in Section 1-146 of the Illinois Vehicle Code, that is donated to a corporation, limited liability company, society, association, foundation, or institution that is determined by the Department to be organized and operated exclusively for educational purposes.
(33) A motor vehicle, as that term is defined in Section 1-146 of the Illinois Vehicle Code, that is donated to a corporation, limited liability company, society, association, foundation, or institution that is determined by the Department to be organized and operated exclusively for educational purposes.
(34) Beginning January 1, 2000, personal property, including food, purchased through fundraising events for the benefit of a public or private elementary or secondary school, a group of those schools, or one or more school districts if the events are sponsored by an entity recognized by the school district that consists primarily of volunteers and includes parents and teachers of the school children.
(34) Beginning January 1, 2000, personal property, including food, purchased through fundraising events for the benefit of a public or private elementary or secondary school, a group of those schools, or one or more school districts if the events are sponsored by an entity recognized by the school SB0783 Re-Enrolled - 286 - LRB095 05523 BDD 25613 b district that consists primarily of volunteers and includes parents and teachers of the school children.
This paragraph does not apply to fundraising events (i) for the benefit of SB0783 Enrolled - 286 - LRB095 05523 BDD 25613 b private home instruction or (ii) for which the fundraising entity purchases the personal property sold at the events from another individual or entity that sold the property for the purpose of resale by the fundraising entity and that profits from the sale to the fundraising entity.
This paragraph does not apply to fundraising events (i) for the benefit of private home instruction or (ii) for which the fundraising entity purchases the personal property sold at the events from another individual or entity that sold the property for the purpose of resale by the fundraising entity and that profits from the sale to the fundraising entity.
(35-5) Beginning August 23, 2001 and through June 30, 2011, food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances, and insulin, urine testing materials, syringes, and needles used by diabetics, for human use, when purchased for use by a person receiving medical assistance under Article 5 of the Illinois Public Aid Code who resides in a licensed long-term care facility, as defined in SB0783 Enrolled - 287 - LRB095 05523 BDD 25613 b the Nursing Home Care Act.
(35-5) Beginning August 23, 2001 and through June 30, 2011, food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances, and insulin, urine testing materials, syringes, and needles used by diabetics, for human SB0783 Re-Enrolled - 287 - LRB095 05523 BDD 25613 b use, when purchased for use by a person receiving medical assistance under Article 5 of the Illinois Public Aid Code who resides in a licensed long-term care facility, as defined in the Nursing Home Care Act.
(38) Beginning on January 1, 2002 and through June 30, 2011, tangible personal property purchased from an Illinois retailer by a taxpayer engaged in centralized purchasing activities in Illinois who will, upon receipt of the property in Illinois, temporarily store the property in Illinois (i) for the purpose of subsequently transporting it outside this State for use or consumption thereafter solely outside this State or (ii) for the purpose of being processed, fabricated, or manufactured into, attached to, or incorporated into other SB0783 Enrolled - 288 - LRB095 05523 BDD 25613 b tangible personal property to be transported outside this State and thereafter used or consumed solely outside this State.
(38) Beginning on January 1, 2002 and through June 30, 2011, tangible personal property purchased from an Illinois retailer by a taxpayer engaged in centralized purchasing activities in Illinois who will, upon receipt of the property in Illinois, temporarily store the property in Illinois (i) for the purpose of subsequently transporting it outside this State SB0783 Re-Enrolled - 288 - LRB095 05523 BDD 25613 b for use or consumption thereafter solely outside this State or (ii) for the purpose of being processed, fabricated, or manufactured into, attached to, or incorporated into other tangible personal property to be transported outside this State and thereafter used or consumed solely outside this State.
revised 9-11-07.) (35 ILCS 120/2-45) (from Ch.
SB0783 Re-Enrolled - 289 - LRB095 05523 BDD 25613 b revised 9-11-07.) (35 ILCS 120/2-45) (from Ch.
441-45) SB0783 Enrolled - 289 - LRB095 05523 BDD 25613 b Sec.
441-45) Sec.
In relation to a recognized integrated business composed of a series of operations that collectively constitute manufacturing, or individually constitute manufacturing operations, the manufacturing process commences with the first operation or stage of production in the series and does not end until the completion of the final product in the last operation or stage of production in the series.
In relation to a recognized integrated business composed of a series of operations that collectively constitute manufacturing, or individually constitute manufacturing operations, the manufacturing process commences with the SB0783 Re-Enrolled - 290 - LRB095 05523 BDD 25613 b first operation or stage of production in the series and does not end until the completion of the final product in the last operation or stage of production in the series.
SB0783 Enrolled - 290 - LRB095 05523 BDD 25613 b For purposes of this exemption, photoprocessing is a manufacturing process of tangible personal property for wholesale or retail sale.
For purposes of this exemption, photoprocessing is a manufacturing process of tangible personal property for wholesale or retail sale.
but does not include hand tools.
but does not include SB0783 Re-Enrolled - 291 - LRB095 05523 BDD 25613 b hand tools.
Equipment includes chemicals or chemicals acting as catalysts but only if the chemicals or chemicals acting as catalysts effect a direct and immediate change SB0783 Enrolled - 291 - LRB095 05523 BDD 25613 b upon a product being manufactured or assembled for wholesale or retail sale or lease.
Equipment includes chemicals or chemicals acting as catalysts but only if the chemicals or chemicals acting as catalysts effect a direct and immediate change upon a product being manufactured or assembled for wholesale or retail sale or lease.
The manufacturing and assembling machinery and equipment exemption includes production related tangible personal property that is purchased on or after July 1, 2007 and on or before June 30, 2008.
The manufacturing and assembling machinery and equipment exemption includes production related tangible personal SB0783 Re-Enrolled - 292 - LRB095 05523 BDD 25613 b property that is purchased on or after July 1, 2007 and on or before June 30, 2008.
The exemption for production related tangible personal property is subject to both of the following SB0783 Enrolled - 292 - LRB095 05523 BDD 25613 b limitations:
The exemption for production related tangible personal property is subject to both of the following limitations:
This exemption also includes the sale of materials to a purchaser who manufactures those materials into an exempted type of machinery, equipment, or tools that the purchaser uses himself SB0783 Enrolled - 293 - LRB095 05523 BDD 25613 b or herself in the manufacturing of tangible personal property.
This exemption SB0783 Re-Enrolled - 293 - LRB095 05523 BDD 25613 b also includes the sale of materials to a purchaser who manufactures those materials into an exempted type of machinery, equipment, or tools that the purchaser uses himself or herself in the manufacturing of tangible personal property.
8-23-01.) Section 5-20.
8-23-01.) SB0783 Re-Enrolled - 294 - LRB095 05523 BDD 25613 b Section 5-20.
The School Code is amended by adding Sections 2-3.143, 2-3.146, 10-20.40, 10-20.41, and 21-29 and by changing Sections 2-3.51.5, 2-3.127a, 2-3.131 (as added by Public Act SB0783 Enrolled - 294 - LRB095 05523 BDD 25613 b 93-21), 7-14A, 11E-135, 14-13.01, and 18-8.05 as follows:
The School Code is amended by adding Sections 2-3.143, 2-3.146, 10-20.40, 10-20.41, and 21-29 and by changing Sections 2-3.51.5, 2-3.127a, 2-3.131 (as added by Public Act 93-21), 7-14A, 11E-135, 14-13.01, and 18-8.05 as follows:
Funds for the School Safety and Educational Improvement Block Grant Program shall be distributed to school districts and laboratory schools based on the prior year’s best 3 months average daily attendance.
Funds for the School Safety and Educational SB0783 Re-Enrolled - 295 - LRB095 05523 BDD 25613 b Improvement Block Grant Program shall be distributed to school districts and laboratory schools based on the prior year’s best 3 months average daily attendance.
Funds for the School Safety SB0783 Enrolled - 295 - LRB095 05523 BDD 25613 b and Educational Improvement Block Grant Program shall be distributed to State-recognized, non-public schools based on the average daily attendance figure for the previous school year provided to the State Board of Education.
Funds for the School Safety and Educational Improvement Block Grant Program shall be distributed to State-recognized, non-public schools based on the average daily attendance figure for the previous school year provided to the State Board of Education.
(Source:
SB0783 Re-Enrolled - 296 - LRB095 05523 BDD 25613 b (Source:
8-12-04.) (105 ILCS 5/2-3.127a) SB0783 Enrolled - 296 - LRB095 05523 BDD 25613 b Sec.
8-12-04.) (105 ILCS 5/2-3.127a) Sec.
(a) If the amount that the State Board of Education will pay to a school district from fiscal year 2004 appropriations, as estimated by the State Board of Education on April 1, 2004, is less than the amount that the State Board of Education paid to the school district from fiscal year 2003 appropriations, then, subject to appropriation, the State Board of Education SB0783 Enrolled - 297 - LRB095 05523 BDD 25613 b shall make a fiscal year 2004 transitional assistance payment to the school district in an amount equal to the difference between the estimated amount to be paid from fiscal year 2004 appropriations and the amount paid from fiscal year 2003 appropriations.
(a) If the amount that the State Board of Education will pay to a school district from fiscal year 2004 appropriations, as estimated by the State Board of Education on April 1, 2004, SB0783 Re-Enrolled - 297 - LRB095 05523 BDD 25613 b is less than the amount that the State Board of Education paid to the school district from fiscal year 2003 appropriations, then, subject to appropriation, the State Board of Education shall make a fiscal year 2004 transitional assistance payment to the school district in an amount equal to the difference between the estimated amount to be paid from fiscal year 2004 appropriations and the amount paid from fiscal year 2003 appropriations.
(c) If the amount that the State Board of Education will pay to a school district from fiscal year 2006 appropriations, as estimated by the State Board of Education on April 1, 2006, is less than the amount that the State Board of Education paid to the school district from fiscal year 2005 appropriations, then the State Board of Education shall make a fiscal year 2006 transitional assistance payment to the school district in an amount equal to the difference between the estimated amount to be paid from fiscal year 2006 appropriations and the amount paid from fiscal year 2005 appropriations.
(c) If the amount that the State Board of Education will pay to a school district from fiscal year 2006 appropriations, as estimated by the State Board of Education on April 1, 2006, is less than the amount that the State Board of Education paid to the school district from fiscal year 2005 appropriations, then the State Board of Education shall make a fiscal year 2006 transitional assistance payment to the school district in an amount equal to the difference between the estimated amount to SB0783 Re-Enrolled - 298 - LRB095 05523 BDD 25613 b be paid from fiscal year 2006 appropriations and the amount paid from fiscal year 2005 appropriations.
(d) If the amount that the State Board of Education will SB0783 Enrolled - 298 - LRB095 05523 BDD 25613 b pay to a school district from fiscal year 2007 appropriations, as estimated by the State Board of Education on April 1, 2007, is less than the amount that the State Board of Education paid to the school district from fiscal year 2006 appropriations, then the State Board of Education, subject to appropriation, shall make a fiscal year 2007 transitional assistance payment to the school district in an amount equal to the difference between the estimated amount to be paid from fiscal year 2007 appropriations and the amount paid from fiscal year 2006 appropriations.
(d) If the amount that the State Board of Education will pay to a school district from fiscal year 2007 appropriations, as estimated by the State Board of Education on April 1, 2007, is less than the amount that the State Board of Education paid to the school district from fiscal year 2006 appropriations, then the State Board of Education, subject to appropriation, shall make a fiscal year 2007 transitional assistance payment to the school district in an amount equal to the difference between the estimated amount to be paid from fiscal year 2007 appropriations and the amount paid from fiscal year 2006 appropriations.
(f) If the amount that the State Board of Education will pay to a school district from fiscal year 2008 appropriations, as estimated by the State Board of Education on April 1, 2008, is less than the amount that the State Board of Education paid to the school district from fiscal year 2007 appropriations, SB0783 Enrolled - 299 - LRB095 05523 BDD 25613 b then the State Board of Education, subject to appropriation, shall make a fiscal year 2008 transitional assistance payment to the school district in an amount equal to the difference between the estimated amount to be paid from fiscal year 2008 appropriations and the amount paid from fiscal year 2007 appropriations.
(f) If the amount that the State Board of Education will pay to a school district from fiscal year 2008 appropriations, SB0783 Re-Enrolled - 299 - LRB095 05523 BDD 25613 b as estimated by the State Board of Education on April 1, 2008, is less than the amount that the State Board of Education paid to the school district from fiscal year 2007 appropriations, then the State Board of Education, subject to appropriation, shall make a fiscal year 2008 transitional assistance payment to the school district in an amount equal to the difference between the estimated amount to be paid from fiscal year 2008 appropriations and the amount paid from fiscal year 2007 appropriations.
In order for a school district to be eligible for a grant under this Section, (i) the main administrative office of the district must be located in a city of 85,000 or more in population, according to the 2000 SB0783 Enrolled - 300 - LRB095 05523 BDD 25613 b U.S.
In order for a school SB0783 Re-Enrolled - 300 - LRB095 05523 BDD 25613 b district to be eligible for a grant under this Section, (i) the main administrative office of the district must be located in a city of 85,000 or more in population, according to the 2000 U.S.
Eligible annexing districts shall apply to the State Board of Education for supplementary State aid payments by submitting enrollment figures for the year immediately preceding and the year immediately following the effective date of the boundary change for both the district gaining territory and the district losing territory.
Eligible annexing districts shall apply to the State Board of Education for supplementary State aid payments by submitting enrollment figures for the year immediately preceding and the year immediately following the effective date of the boundary change SB0783 Re-Enrolled - 301 - LRB095 05523 BDD 25613 b for both the district gaining territory and the district losing territory.
Copies of any intergovernmental agreements between the district gaining territory and the district losing SB0783 Enrolled - 301 - LRB095 05523 BDD 25613 b territory detailing any transfer of fund balances and staff must also be submitted.
Copies of any intergovernmental agreements between the district gaining territory and the district losing territory detailing any transfer of fund balances and staff must also be submitted.
(b) A school board must list on the district’s Internet website, if any, all contracts over $25,000 and any contract that the school board enters into with an exclusive bargaining representative.
(b) A school board must list on the district’s Internet SB0783 Re-Enrolled - 302 - LRB095 05523 BDD 25613 b website, if any, all contracts over $25,000 and any contract that the school board enters into with an exclusive bargaining representative.
SB0783 Enrolled - 302 - LRB095 05523 BDD 25613 b (c) Each year, in conjunction with the submission of the Statement of Affairs to the State Board of Education prior to December, 1 provided for in Section 10-17, each school district shall submit to the State Board of Education an annual report on all contracts over $25,000 awarded by the school district during the previous fiscal year.
(c) Each year, in conjunction with the submission of the Statement of Affairs to the State Board of Education prior to December, 1 provided for in Section 10-17, each school district shall submit to the State Board of Education an annual report on all contracts over $25,000 awarded by the school district during the previous fiscal year.
(105 ILCS 5/10-20.41 new) Sec.
SB0783 Re-Enrolled - 303 - LRB095 05523 BDD 25613 b (105 ILCS 5/10-20.41 new) Sec.
(a) Beginning with all newly-negotiated collective SB0783 Enrolled - 303 - LRB095 05523 BDD 25613 b bargaining agreements entered into after the effective date of this amendatory Act of the 95th General Assembly, a school board and the exclusive bargaining representative, if any, may include a performance-based teacher compensation plan in the subject of its collective bargaining agreement.
(a) Beginning with all newly-negotiated collective bargaining agreements entered into after the effective date of this amendatory Act of the 95th General Assembly, a school board and the exclusive bargaining representative, if any, may include a performance-based teacher compensation plan in the subject of its collective bargaining agreement.
"Value-added" means the improvement gains in student achievement that are made each year based on pre-test and post-test outcomes.
"Value-added" means the improvement gains in student achievement that are made each year based on pre-test and SB0783 Re-Enrolled - 304 - LRB095 05523 BDD 25613 b post-test outcomes.
"Value-added" means SB0783 Enrolled - 304 - LRB095 05523 BDD 25613 b the improvement gains in student achievement that are made each year based on pre-test and post-test outcomes.
"Value-added" means the improvement gains in student achievement that are made each year based on pre-test and post-test outcomes.
(105 ILCS 5/11E-135) Sec.
SB0783 Re-Enrolled - 305 - LRB095 05523 BDD 25613 b (105 ILCS 5/11E-135) Sec.
For districts reorganizing under this Article and for a district or districts that annex all of SB0783 Enrolled - 305 - LRB095 05523 BDD 25613 b the territory of one or more entire other school districts in accordance with Article 7 of this Code, the following payments shall be made from appropriations made for these purposes:
For districts reorganizing under this Article and for a district or districts that annex all of the territory of one or more entire other school districts in accordance with Article 7 of this Code, the following payments shall be made from appropriations made for these purposes:
(2) For a school district that annexes all of the territory of one or more entire other school districts as defined in Article 7 of this Code, for the first year during which the change of boundaries attributable to the annexation becomes effective for all purposes, as determined under Section 7-9 of this Code, the general State aid and supplemental general State aid calculated under Section 18-8.05 of this Code shall be computed for the annexing district as constituted after the annexation and for the annexing and each annexed district as constituted prior to the annexation;
(2) For a school district that annexes all of the territory of one or more entire other school districts as defined in Article 7 of this Code, for the first year during which the change of boundaries attributable to the annexation becomes effective for all purposes, as determined under Section 7-9 of this Code, the general State aid and supplemental general State aid calculated under Section 18-8.05 of this Code shall be computed for the annexing district as constituted after the annexation and for the annexing and each annexed district as SB0783 Re-Enrolled - 306 - LRB095 05523 BDD 25613 b constituted prior to the annexation;
and if the computation on the basis of the annexing and annexed districts as constituted prior to the annexation is greater, then a supplementary SB0783 Enrolled - 306 - LRB095 05523 BDD 25613 b payment equal to the difference shall be made for the first 4 years of existence of the annexing school district as constituted upon the annexation.
and if the computation on the basis of the annexing and annexed districts as constituted prior to the annexation is greater, then a supplementary payment equal to the difference shall be made for the first 4 years of existence of the annexing school district as constituted upon the annexation.
The total difference payment shall be allocated between or among the annexing districts in the same ratio as the pupil enrollment from that portion of the annexed district or districts that is annexed to each annexing district bears to the total pupil enrollment from the entire SB0783 Enrolled - 307 - LRB095 05523 BDD 25613 b annexed district or districts, as such pupil enrollment is determined for the school year last ending prior to the date when the change of boundaries attributable to the annexation becomes effective for all purposes.
The total difference payment shall be allocated between or among the annexing districts in SB0783 Re-Enrolled - 307 - LRB095 05523 BDD 25613 b the same ratio as the pupil enrollment from that portion of the annexed district or districts that is annexed to each annexing district bears to the total pupil enrollment from the entire annexed district or districts, as such pupil enrollment is determined for the school year last ending prior to the date when the change of boundaries attributable to the annexation becomes effective for all purposes.
(4) For a school district conversion, as defined in Section 11E-15 of this Code, or a multi-unit conversion, as defined in subsection (b) of Section 11E-30 of this Code, if in their first year of existence the newly created elementary districts and the newly created high school district, from a school district conversion, or the newly created elementary district or districts and newly created combined high school - unit district, from a multi-unit conversion, qualify for less general State aid under Section 18-8.05 of this Code than would have been payable under Section 18-8.05 for that same year to the previously existing districts, then a supplementary payment equal to that difference shall be made for the first 4 years of existence of the newly created districts.
(4) For a school district conversion, as defined in Section 11E-15 of this Code, or a multi-unit conversion, as defined in subsection (b) of Section 11E-30 of this Code, if in their first year of existence the newly created elementary districts and the newly created high school district, from a school district conversion, or the newly created elementary district or districts and newly created combined high school - unit district, from a multi-unit conversion, qualify for less general State aid under Section 18-8.05 of this Code than would have been payable under Section 18-8.05 for that same year to the previously existing districts, then a supplementary payment equal to that difference shall be made for the first 4 SB0783 Re-Enrolled - 308 - LRB095 05523 BDD 25613 b years of existence of the newly created districts.
The aggregate amount of each supplementary payment shall be allocated among the newly created districts in the proportion SB0783 Enrolled - 308 - LRB095 05523 BDD 25613 b that the deemed pupil enrollment in each district during its first year of existence bears to the actual aggregate pupil enrollment in all of the districts during their first year of existence.
The aggregate amount of each supplementary payment shall be allocated among the newly created districts in the proportion that the deemed pupil enrollment in each district during its first year of existence bears to the actual aggregate pupil enrollment in all of the districts during their first year of existence.
(C) the deemed high school pupil enrollment of the newly created combined high school - unit district from a multi-unit conversion shall be an amount equal to its actual grades 9 through 12 pupil enrollment for its first year of existence multiplied by 1.25;
(C) the deemed high school pupil enrollment of the newly created combined high school - unit district from a SB0783 Re-Enrolled - 309 - LRB095 05523 BDD 25613 b multi-unit conversion shall be an amount equal to its actual grades 9 through 12 pupil enrollment for its first year of existence multiplied by 1.25;
and SB0783 Enrolled - 309 - LRB095 05523 BDD 25613 b (D) the deemed elementary pupil enrollment of each newly created district from a multi-unit conversion shall be an amount equal to each district’s actual grade K through 8 pupil enrollment for its first year of existence, reduced by an amount equal to the product obtained when the amount by which the newly created combined high school - unit district’s deemed high school pupil enrollment exceeds its actual grade 9 through 12 pupil enrollment for its first year of existence is multiplied by a fraction, the numerator of which is the actual grade K through 8 pupil enrollment of each newly created district for its first year of existence and the denominator of which is the actual aggregate grade K through 8 pupil enrollment of all such newly created districts for their first year of existence.
and (D) the deemed elementary pupil enrollment of each newly created district from a multi-unit conversion shall be an amount equal to each district’s actual grade K through 8 pupil enrollment for its first year of existence, reduced by an amount equal to the product obtained when the amount by which the newly created combined high school - unit district’s deemed high school pupil enrollment exceeds its actual grade 9 through 12 pupil enrollment for its first year of existence is multiplied by a fraction, the numerator of which is the actual grade K through 8 pupil enrollment of each newly created district for its first year of existence and the denominator of which is the actual aggregate grade K through 8 pupil enrollment of all such newly created districts for their first year of existence.
The aggregate amount of each supplementary payment under this subdivision (4) and the amount thereof to be allocated to the newly created districts shall be computed by the State Board of Education on the basis of pupil enrollment and other data, which shall be certified to the State Board of Education, on forms that it shall provide for that purpose, by the regional superintendent of schools for each educational service region in which the newly created districts are located.
The aggregate amount of each supplementary payment under this subdivision (4) and the amount thereof to be allocated to the newly created districts shall be computed by the State Board of Education on the basis of pupil enrollment and other data, which shall be certified to the State Board of Education, on forms that it shall provide for that purpose, by the regional superintendent of schools for each educational service region in which the newly created districts are SB0783 Re-Enrolled - 310 - LRB095 05523 BDD 25613 b located.
(5) For a partial elementary unit district, as defined in subsection (a) or (c) of Section 11E-30 of this Code, if, in SB0783 Enrolled - 310 - LRB095 05523 BDD 25613 b the first year of existence, the newly created partial elementary unit district qualifies for less general State aid and supplemental general State aid under Section 18-8.05 of this Code than would have been payable under that Section for that same year to the previously existing districts that formed the partial elementary unit district, then a supplementary payment equal to that difference shall be made to the partial elementary unit district for the first 4 years of existence of that newly created district.
(5) For a partial elementary unit district, as defined in subsection (a) or (c) of Section 11E-30 of this Code, if, in the first year of existence, the newly created partial elementary unit district qualifies for less general State aid and supplemental general State aid under Section 18-8.05 of this Code than would have been payable under that Section for that same year to the previously existing districts that formed the partial elementary unit district, then a supplementary payment equal to that difference shall be made to the partial elementary unit district for the first 4 years of existence of that newly created district.
(A) If the effective date for the elementary opt-in is one year after the effective date for the optional elementary unit district, 100% of the calculated excess SB0783 Enrolled - 311 - LRB095 05523 BDD 25613 b shall be paid to the optional elementary unit district in each of the first 4 years after the effective date of the elementary opt-in.
SB0783 Re-Enrolled - 311 - LRB095 05523 BDD 25613 b (A) If the effective date for the elementary opt-in is one year after the effective date for the optional elementary unit district, 100% of the calculated excess shall be paid to the optional elementary unit district in each of the first 4 years after the effective date of the elementary opt-in.
(E) If the effective date for the elementary opt-in is 5 years after the effective date for the optional elementary unit district, the optional elementary unit district is not eligible for any additional incentives due to the elementary opt-in.
(E) If the effective date for the elementary opt-in is 5 years after the effective date for the optional SB0783 Re-Enrolled - 312 - LRB095 05523 BDD 25613 b elementary unit district, the optional elementary unit district is not eligible for any additional incentives due to the elementary opt-in.
SB0783 Enrolled - 312 - LRB095 05523 BDD 25613 b (6.5) For a school district that annexes territory detached from another school district whereby the enrollment of the annexing district increases by 90% or more as a result of the annexation, for the first year during which the change of boundaries attributable to the annexation becomes effective for all purposes as determined under Section 7-9 of this Code, the general State aid and supplemental general State aid calculated under this Section shall be computed for the district gaining territory and the district losing territory as constituted after the annexation and for the same districts as constituted prior to the annexation;
(6.5) For a school district that annexes territory detached from another school district whereby the enrollment of the annexing district increases by 90% or more as a result of the annexation, for the first year during which the change of boundaries attributable to the annexation becomes effective for all purposes as determined under Section 7-9 of this Code, the general State aid and supplemental general State aid calculated under this Section shall be computed for the district gaining territory and the district losing territory as constituted after the annexation and for the same districts as constituted prior to the annexation;
and if the aggregate of the general State aid and supplemental general State aid as so computed for the district gaining territory and the district losing territory as constituted after the annexation is less than the aggregate of the general State aid and supplemental general State aid as so computed for the district gaining territory and the district losing territory as constituted prior to the annexation, then a supplementary payment shall be made to the annexing district for the first 4 years of existence after the annexation, equal to the difference multiplied by the ratio of student enrollment in the territory detached to the total student enrollment in the district losing territory for the year prior to the effective date of the annexation.
and if the aggregate of the general State aid and supplemental general State aid as so computed for the district gaining territory and the district losing territory as constituted after the annexation is less than the aggregate of the general State aid and supplemental general State aid as so computed for the district gaining territory and the district losing territory as constituted prior to the annexation, then a supplementary payment shall be made to the annexing district for the first 4 years of existence after the annexation, equal to the difference multiplied by the ratio of student enrollment in the territory detached to the total student enrollment in the district losing territory for the year prior to the effective date of the SB0783 Re-Enrolled - 313 - LRB095 05523 BDD 25613 b annexation.
The amount of the total difference and the proportion paid to the annexing district shall be computed by the State Board of Education on the basis of pupil enrollment SB0783 Enrolled - 313 - LRB095 05523 BDD 25613 b and other data that must be submitted to the State Board of Education in accordance with Section 7-14A of this Code.
The amount of the total difference and the proportion paid to the annexing district shall be computed by the State Board of Education on the basis of pupil enrollment and other data that must be submitted to the State Board of Education in accordance with Section 7-14A of this Code.
(b)(1) After the formation of a combined school district, as defined in Section 11E-20 of this Code, or a unit district, as defined in Section 11E-25 of this Code, a computation shall be made to determine the difference between the salaries effective in each of the previously existing districts on June 30, prior to the creation of the new district.
(b)(1) After the formation of a combined school district, as defined in Section 11E-20 of this Code, or a unit district, as defined in Section 11E-25 of this Code, a computation shall SB0783 Re-Enrolled - 314 - LRB095 05523 BDD 25613 b be made to determine the difference between the salaries effective in each of the previously existing districts on June 30, prior to the creation of the new district.
For the first 4 SB0783 Enrolled - 314 - LRB095 05523 BDD 25613 b years after the formation of the new district, a supplementary State aid reimbursement shall be paid to the new district equal to the difference between the sum of the salaries earned by each of the certificated members of the new district, while employed in one of the previously existing districts during the year immediately preceding the formation of the new district, and the sum of the salaries those certificated members would have been paid during the year immediately prior to the formation of the new district if placed on the salary schedule of the previously existing district with the highest salary schedule.
For the first 4 years after the formation of the new district, a supplementary State aid reimbursement shall be paid to the new district equal to the difference between the sum of the salaries earned by each of the certificated members of the new district, while employed in one of the previously existing districts during the year immediately preceding the formation of the new district, and the sum of the salaries those certificated members would have been paid during the year immediately prior to the formation of the new district if placed on the salary schedule of the previously existing district with the highest salary schedule.
For the first 4 years after the annexation, a supplementary State aid reimbursement shall be paid to each annexing district as constituted after the annexation equal to the difference between the sum of the salaries earned by each of the certificated members of the annexing district as constituted after the annexation, while employed in an annexed or annexing district during the year immediately preceding the SB0783 Enrolled - 315 - LRB095 05523 BDD 25613 b annexation, and the sum of the salaries those certificated members would have been paid during the immediately preceding year if placed on the salary schedule of whichever of the annexing or annexed districts had the highest salary schedule during the immediately preceding year.
For the first 4 years after the annexation, a supplementary State aid reimbursement shall be paid to each annexing district as constituted after the annexation equal to the difference between the sum of the salaries earned by each SB0783 Re-Enrolled - 315 - LRB095 05523 BDD 25613 b of the certificated members of the annexing district as constituted after the annexation, while employed in an annexed or annexing district during the year immediately preceding the annexation, and the sum of the salaries those certificated members would have been paid during the immediately preceding year if placed on the salary schedule of whichever of the annexing or annexed districts had the highest salary schedule during the immediately preceding year.
(4) For each newly created partial elementary unit district, the State shall make a supplementary payment for 4 years equal to the difference between the sum of the salaries earned by each certified member of the newly created partial elementary unit district, while employed in one of the previously existing districts that formed the partial elementary unit district, and the sum of the salaries those certified members would have been paid if placed on the salary schedule of the previously existing district with the highest salary schedule.
(4) For each newly created partial elementary unit district, the State shall make a supplementary payment for 4 years equal to the difference between the sum of the salaries earned by each certified member of the newly created partial elementary unit district, while employed in one of the previously existing districts that formed the partial elementary unit district, and the sum of the salaries those certified members would have been paid if placed on the salary schedule of the previously existing district with the highest SB0783 Re-Enrolled - 316 - LRB095 05523 BDD 25613 b salary schedule.
The salary schedules used in the calculation shall be those in effect in the previously existing districts for the school year prior to the creation of the new partial SB0783 Enrolled - 316 - LRB095 05523 BDD 25613 b elementary unit district.
The salary schedules used in the calculation shall be those in effect in the previously existing districts for the school year prior to the creation of the new partial elementary unit district.
(B) If the effective date for the elementary opt-in is 2 years after the effective date for the optional elementary unit district, 75% of the calculated excess shall be paid to the optional elementary unit district in each of the first 4 years after the effective date of the SB0783 Enrolled - 317 - LRB095 05523 BDD 25613 b elementary opt-in.
(B) If the effective date for the elementary opt-in is 2 years after the effective date for the optional SB0783 Re-Enrolled - 317 - LRB095 05523 BDD 25613 b elementary unit district, 75% of the calculated excess shall be paid to the optional elementary unit district in each of the first 4 years after the effective date of the elementary opt-in.
(5.5) (b-5) After the formation of a cooperative high school by 2 or more school districts under Section 10-22.22c of this Code, a computation shall be made to determine the difference between the salaries effective in each of the previously existing high schools on June 30 prior to the formation of the cooperative high school.
(5.5) (b-5) After the formation of a cooperative high school by 2 or more school districts under Section 10-22.22c of this Code, a computation shall be made to determine the difference between the salaries effective in each of the previously existing high schools on June 30 prior to the SB0783 Re-Enrolled - 318 - LRB095 05523 BDD 25613 b formation of the cooperative high school.
For the first 4 years after the formation of the cooperative high school, a supplementary State aid reimbursement shall be paid to the SB0783 Enrolled - 318 - LRB095 05523 BDD 25613 b cooperative high school equal to the difference between the sum of the salaries earned by each of the certificated members of the cooperative high school while employed in one of the previously existing high schools during the year immediately preceding the formation of the cooperative high school and the sum of the salaries those certificated members would have been paid during the year immediately prior to the formation of the cooperative high school if placed on the salary schedule of the previously existing high school with the highest salary schedule.
For the first 4 years after the formation of the cooperative high school, a supplementary State aid reimbursement shall be paid to the cooperative high school equal to the difference between the sum of the salaries earned by each of the certificated members of the cooperative high school while employed in one of the previously existing high schools during the year immediately preceding the formation of the cooperative high school and the sum of the salaries those certificated members would have been paid during the year immediately prior to the formation of the cooperative high school if placed on the salary schedule of the previously existing high school with the highest salary schedule.
For the first 4 years after the annexation, a supplementary State aid reimbursement shall be paid to the annexing district equal to the difference between the sum of the salaries earned by each of the certificated members of the annexing district as constituted after the annexation while employed in the district gaining territory or the district losing territory during the year immediately preceding the SB0783 Enrolled - 319 - LRB095 05523 BDD 25613 b annexation and the sum of the salaries those certificated members would have been paid during such immediately preceding year if placed on the salary schedule of whichever of the district gaining territory or district losing territory had the highest salary schedule during the immediately preceding year.
For the first 4 years after the annexation, a supplementary State aid reimbursement shall be paid to the annexing district equal to the difference between the sum of the salaries earned by each of the certificated members of the SB0783 Re-Enrolled - 319 - LRB095 05523 BDD 25613 b annexing district as constituted after the annexation while employed in the district gaining territory or the district losing territory during the year immediately preceding the annexation and the sum of the salaries those certificated members would have been paid during such immediately preceding year if placed on the salary schedule of whichever of the district gaining territory or district losing territory had the highest salary schedule during the immediately preceding year.
(6) The supplementary State aid reimbursement under this subsection (b) shall be treated as separate from all other payments made pursuant to Section 18-8.05 of this Code.
SB0783 Re-Enrolled - 320 - LRB095 05523 BDD 25613 b (6) The supplementary State aid reimbursement under this subsection (b) shall be treated as separate from all other payments made pursuant to Section 18-8.05 of this Code.
In the SB0783 Enrolled - 320 - LRB095 05523 BDD 25613 b case of the formation of a new district or cooperative high school, reimbursement shall begin during the first year of operation of the new district or cooperative high school, and in the case of an annexation of the territory of one or more school districts by one or more other school districts or the annexation of territory detached from a school district whereby the enrollment of the annexing district increases by 90% or more as a result of the annexation, reimbursement shall begin during the first year when the change in boundaries attributable to the annexation or division becomes effective for all purposes as determined pursuant to Section 7-9 of this Code, except that for an annexation of territory detached from a school district that is effective on or after July 1, 2004, but before the effective date of this amendatory Act of the 95th General Assembly, whereby the enrollment of the annexing district increases by 90% or more as a result of the annexation, reimbursement shall begin during the fiscal year of the effective date of this amendatory Act of the 95th General Assembly.
In the case of the formation of a new district or cooperative high school, reimbursement shall begin during the first year of operation of the new district or cooperative high school, and in the case of an annexation of the territory of one or more school districts by one or more other school districts or the annexation of territory detached from a school district whereby the enrollment of the annexing district increases by 90% or more as a result of the annexation, reimbursement shall begin during the first year when the change in boundaries attributable to the annexation or division becomes effective for all purposes as determined pursuant to Section 7-9 of this Code, except that for an annexation of territory detached from a school district that is effective on or after July 1, 2004, but before the effective date of this amendatory Act of the 95th General Assembly, whereby the enrollment of the annexing district increases by 90% or more as a result of the annexation, reimbursement shall begin during the fiscal year of the effective date of this amendatory Act of the 95th General Assembly.
Each year that the new, annexing, or resulting district or cooperative high school, as the case may be, is entitled to receive reimbursement, the number of eligible certified members who are employed on October 1 in the district or cooperative high school shall be certified to the State Board of Education on prescribed forms by October 15 and payment shall be made on or before November 15 of that year.
Each year that the new, annexing, or resulting district or cooperative high school, as the case may be, is entitled to receive reimbursement, the number of eligible certified members who are employed on October 1 in the district or cooperative high school shall be certified to the State SB0783 Re-Enrolled - 321 - LRB095 05523 BDD 25613 b Board of Education on prescribed forms by October 15 and payment shall be made on or before November 15 of that year.
(c)(1) For the first year after the formation of a combined SB0783 Enrolled - 321 - LRB095 05523 BDD 25613 b school district, as defined in Section 11E-20 of this Code or a unit district, as defined in Section 11E-25 of this Code, a computation shall be made totaling each previously existing district’s audited fund balances in the educational fund, working cash fund, operations and maintenance fund, and transportation fund for the year ending June 30 prior to the referendum for the creation of the new district.
(c)(1) For the first year after the formation of a combined school district, as defined in Section 11E-20 of this Code or a unit district, as defined in Section 11E-25 of this Code, a computation shall be made totaling each previously existing district’s audited fund balances in the educational fund, working cash fund, operations and maintenance fund, and transportation fund for the year ending June 30 prior to the referendum for the creation of the new district.
The annexing district as constituted after the annexation shall be paid supplementary State aid equal to the sum of the differences between the deficit of whichever of the annexing or annexed districts as SB0783 Enrolled - 322 - LRB095 05523 BDD 25613 b constituted prior to the annexation had the smallest deficit and the deficits of each of the other districts as constituted prior to the annexation.
The annexing district SB0783 Re-Enrolled - 322 - LRB095 05523 BDD 25613 b as constituted after the annexation shall be paid supplementary State aid equal to the sum of the differences between the deficit of whichever of the annexing or annexed districts as constituted prior to the annexation had the smallest deficit and the deficits of each of the other districts as constituted prior to the annexation.
The aggregate amount of the supplementary State aid payable under this paragraph (3) shall be allocated between or among the annexing districts as follows:
The aggregate amount of the supplementary State aid payable under this paragraph (3) shall be allocated between or among the SB0783 Re-Enrolled - 323 - LRB095 05523 BDD 25613 b annexing districts as follows:
(A) the regional superintendent of schools for each educational service region in which an annexed district is SB0783 Enrolled - 323 - LRB095 05523 BDD 25613 b located prior to the annexation shall certify to the State Board of Education, on forms that it shall provide for that purpose, the value of all taxable property in each annexed district, as last equalized or assessed by the Department of Revenue prior to the annexation, and the equalized assessed value of each part of the annexed district that was annexed to or included as a part of an annexing district;
(A) the regional superintendent of schools for each educational service region in which an annexed district is located prior to the annexation shall certify to the State Board of Education, on forms that it shall provide for that purpose, the value of all taxable property in each annexed district, as last equalized or assessed by the Department of Revenue prior to the annexation, and the equalized assessed value of each part of the annexed district that was annexed to or included as a part of an annexing district;
and (C) the aggregate supplementary State aid payment under this paragraph (3) shall be allocated between or among, and shall be paid to, the annexing districts in the same ratio as the sum of the combined audited fund balance deficit of each annexing district as constituted prior to the annexation, plus all combined audited fund balance deficit amounts apportioned to that annexing district under clause (B) of this subsection, bears to the aggregate of the combined audited fund balance deficits of all of the SB0783 Enrolled - 324 - LRB095 05523 BDD 25613 b annexing and annexed districts as constituted prior to the annexation.
and (C) the aggregate supplementary State aid payment under this paragraph (3) shall be allocated between or among, and shall be paid to, the annexing districts in the same ratio as the sum of the combined audited fund balance deficit of each annexing district as constituted prior to the annexation, plus all combined audited fund balance SB0783 Re-Enrolled - 324 - LRB095 05523 BDD 25613 b deficit amounts apportioned to that annexing district under clause (B) of this subsection, bears to the aggregate of the combined audited fund balance deficits of all of the annexing and annexed districts as constituted prior to the annexation.
The supplementary payment shall be allocated among the newly formed high school and elementary districts in the manner provided by the petition for the formation of the districts, in the form in which the petition is approved by the regional superintendent of schools or State Superintendent of Education under Section 11E-50 of this Code.
The supplementary payment shall be allocated among the newly formed high school and elementary districts in the manner provided by the petition for the formation of the districts, in the form in which the petition SB0783 Re-Enrolled - 325 - LRB095 05523 BDD 25613 b is approved by the regional superintendent of schools or State Superintendent of Education under Section 11E-50 of this Code.
(5) For each newly created partial elementary unit SB0783 Enrolled - 325 - LRB095 05523 BDD 25613 b district, as defined in subsection (a) or (c) of Section 11E-30 of this Code, a computation shall be made totaling the audited fund balances of each previously existing district that formed the new partial elementary unit district in the educational fund, working cash fund, operations and maintenance fund, and transportation fund for the year ending June 30 prior to the referendum for the formation of the partial elementary unit district.
(5) For each newly created partial elementary unit district, as defined in subsection (a) or (c) of Section 11E-30 of this Code, a computation shall be made totaling the audited fund balances of each previously existing district that formed the new partial elementary unit district in the educational fund, working cash fund, operations and maintenance fund, and transportation fund for the year ending June 30 prior to the referendum for the formation of the partial elementary unit district.
If the calculation in this paragraph (6) is less than that calculated in paragraph (5) of this subsection (c) at the optional elementary unit district’s original effective date, then no adjustments may be made.
If the calculation in this paragraph (6) is less than that calculated in paragraph (5) of this subsection (c) at the optional SB0783 Re-Enrolled - 326 - LRB095 05523 BDD 25613 b elementary unit district’s original effective date, then no adjustments may be made.
If the calculation in this paragraph (6) is more than that calculated in paragraph (5) of this SB0783 Enrolled - 326 - LRB095 05523 BDD 25613 b subsection (c) at the optional elementary unit district’s original effective date, then the excess must be paid as follows:
If the calculation in this paragraph (6) is more than that calculated in paragraph (5) of this subsection (c) at the optional elementary unit district’s original effective date, then the excess must be paid as follows:
(D) If the effective date for the elementary opt-in is 4 years after the effective date for the optional elementary unit district, 25% of the calculated excess shall be paid to the optional elementary unit district in the first year after the effective date of the elementary SB0783 Enrolled - 327 - LRB095 05523 BDD 25613 b opt-in.
(D) If the effective date for the elementary opt-in is 4 years after the effective date for the optional SB0783 Re-Enrolled - 327 - LRB095 05523 BDD 25613 b elementary unit district, 25% of the calculated excess shall be paid to the optional elementary unit district in the first year after the effective date of the elementary opt-in.
The annexing district as constituted after the annexation shall be paid supplementary State aid equal to the difference between the deficit of whichever district included in this calculation as constituted prior to the annexation had the smallest deficit and the deficit of each other district included in this calculation as constituted prior to the annexation, multiplied by the ratio of equalized assessed value of the territory detached to the total equalized SB0783 Enrolled - 328 - LRB095 05523 BDD 25613 b assessed value of the district losing territory.
The annexing district as constituted after the annexation shall be paid supplementary State aid equal to the difference between the deficit of whichever district included in this calculation as constituted prior to the annexation had the smallest deficit and the deficit of each SB0783 Re-Enrolled - 328 - LRB095 05523 BDD 25613 b other district included in this calculation as constituted prior to the annexation, multiplied by the ratio of equalized assessed value of the territory detached to the total equalized assessed value of the district losing territory.
(7) For purposes of any calculation required under paragraph (1), (2), (3), (4), (5), or (6), or (6.5) of this subsection (c), a district with a combined fund balance that is positive shall be considered to have a deficit of zero.
(7) For purposes of any calculation required under SB0783 Re-Enrolled - 329 - LRB095 05523 BDD 25613 b paragraph (1), (2), (3), (4), (5), or (6), or (6.5) of this subsection (c), a district with a combined fund balance that is positive shall be considered to have a deficit of zero.
For SB0783 Enrolled - 329 - LRB095 05523 BDD 25613 b purposes of determining each district’s audited fund balances in its educational fund, working cash fund, operations and maintenance fund, and transportation fund for the specified year ending June 30, as provided in paragraphs (1), (2), (3), (4), (5), and (6), and (6.5) of this subsection (c), the balance of each fund shall be deemed decreased by an amount equal to the amount of the annual property tax theretofore levied in the fund by the district for collection and payment to the district during the calendar year in which the June 30 fell, but only to the extent that the tax so levied in the fund actually was received by the district on or before or comprised a part of the fund on such June 30.
For purposes of determining each district’s audited fund balances in its educational fund, working cash fund, operations and maintenance fund, and transportation fund for the specified year ending June 30, as provided in paragraphs (1), (2), (3), (4), (5), and (6), and (6.5) of this subsection (c), the balance of each fund shall be deemed decreased by an amount equal to the amount of the annual property tax theretofore levied in the fund by the district for collection and payment to the district during the calendar year in which the June 30 fell, but only to the extent that the tax so levied in the fund actually was received by the district on or before or comprised a part of the fund on such June 30.
If this 3-year average is less than the district’s expenditures in these categories for the specified year ending June 30, as provided in paragraphs (1), (2), (3), (4), (5), and (6), and (6.5) of this subsection (c), then the 3-year average shall be used in calculating the amounts payable under this Section in place of the amounts shown in these categories for the specified year ending June SB0783 Enrolled - 330 - LRB095 05523 BDD 25613 b 30, as provided in paragraphs (1), (2), (3), (4), (5), and (6), and (6.5) of this subsection (c).
If this 3-year average is less than the district’s expenditures in these categories for the specified year ending June 30, as provided in paragraphs (1), (2), (3), (4), (5), and (6), and (6.5) of this subsection (c), SB0783 Re-Enrolled - 330 - LRB095 05523 BDD 25613 b then the 3-year average shall be used in calculating the amounts payable under this Section in place of the amounts shown in these categories for the specified year ending June 30, as provided in paragraphs (1), (2), (3), (4), (5), and (6), and (6.5) of this subsection (c).
(d)(1) Following the formation of a combined school district, as defined in Section 11E-20 of this Code, a new elementary district or districts and a new high school district formed through a school district conversion, as defined in subsection (b) of Section 11E-15 of this Code, a new partial elementary unit district, as defined in Section 11E-30 of this Code, or a new elementary district or districts formed through a multi-unit conversion, as defined in subsection (b) of Section 11E-30 of this Code, or the annexation of all of the territory of one or more entire school districts by one or more other school districts, as defined in Article 7 of this Code, a supplementary State aid reimbursement shall be paid for the number of school years determined under the following table to each new or annexing district equal to the sum of $4,000 for each certified employee who is employed by the district on a SB0783 Enrolled - 331 - LRB095 05523 BDD 25613 b full-time basis for the regular term of the school year:
(d)(1) Following the formation of a combined school district, as defined in Section 11E-20 of this Code, a new elementary district or districts and a new high school district formed through a school district conversion, as defined in subsection (b) of Section 11E-15 of this Code, a new partial elementary unit district, as defined in Section 11E-30 of this Code, or a new elementary district or districts formed through a multi-unit conversion, as defined in subsection (b) of Section 11E-30 of this Code, or the annexation of all of the territory of one or more entire school districts by one or more other school districts, as defined in Article 7 of this Code, a supplementary State aid reimbursement shall be paid for the SB0783 Re-Enrolled - 331 - LRB095 05523 BDD 25613 b number of school years determined under the following table to each new or annexing district equal to the sum of $4,000 for each certified employee who is employed by the district on a full-time basis for the regular term of the school year:
The equalized assessed value per pupil shall be the district’s real property equalized assessed value used in calculating the district’s first-year general State aid claim, under Section 18-8.05 of this Code, divided by the best 3 months’ average daily attendance.
The equalized assessed value per pupil shall be the district’s real property equalized assessed value used in calculating the district’s first-year general State aid claim, under Section SB0783 Re-Enrolled - 332 - LRB095 05523 BDD 25613 b 18-8.05 of this Code, divided by the best 3 months’ average daily attendance.
No annexing or resulting school district shall be entitled SB0783 Enrolled - 332 - LRB095 05523 BDD 25613 b to supplementary State aid under this subsection (d) unless the district acquires at least 30% of the average daily attendance of the district from which the territory is being detached or divided.
No annexing or resulting school district shall be entitled to supplementary State aid under this subsection (d) unless the district acquires at least 30% of the average daily attendance of the district from which the territory is being detached or divided.
(A) If the effective date for the elementary opt-in is one year after the effective date for the optional elementary unit district, 100% of the amount calculated in this paragraph (2) shall be paid to the optional elementary unit district for the number of years calculated in paragraph (1) of this subsection (d) at the optional elementary unit district’s original effective date, starting in the second year after the effective date of the elementary opt-in.
(A) If the effective date for the elementary opt-in is one year after the effective date for the optional elementary unit district, 100% of the amount calculated in this paragraph (2) shall be paid to the optional elementary unit district for the number of years calculated in paragraph (1) of this subsection (d) at the optional SB0783 Re-Enrolled - 333 - LRB095 05523 BDD 25613 b elementary unit district’s original effective date, starting in the second year after the effective date of the elementary opt-in.
SB0783 Enrolled - 333 - LRB095 05523 BDD 25613 b (B) If the effective date for the elementary opt-in is 2 years after the effective date for the optional elementary unit district, 75% of the amount calculated in this paragraph (2) shall be paid to the optional elementary unit district for the number of years calculated in paragraph (1) of this subsection (d) at the optional elementary unit district’s original effective date, starting in the second year after the effective date of the elementary opt-in.
(B) If the effective date for the elementary opt-in is 2 years after the effective date for the optional elementary unit district, 75% of the amount calculated in this paragraph (2) shall be paid to the optional elementary unit district for the number of years calculated in paragraph (1) of this subsection (d) at the optional elementary unit district’s original effective date, starting in the second year after the effective date of the elementary opt-in.
(D) If the effective date for the elementary opt-in is 4 years after the effective date for the optional elementary unit district, 25% of the amount calculated in this paragraph (2) shall be paid to the optional elementary unit district for the number of years calculated in paragraph (1) of this subsection (d) at the optional elementary unit district’s original effective date, starting in the second year after the effective date of the SB0783 Enrolled - 334 - LRB095 05523 BDD 25613 b elementary opt-in.
(D) If the effective date for the elementary opt-in is 4 years after the effective date for the optional elementary unit district, 25% of the amount calculated in this paragraph (2) shall be paid to the optional elementary unit district for the number of years calculated in SB0783 Re-Enrolled - 334 - LRB095 05523 BDD 25613 b paragraph (1) of this subsection (d) at the optional elementary unit district’s original effective date, starting in the second year after the effective date of the elementary opt-in.
(2.10) Following the annexation of territory detached from another school district whereby the enrollment of the annexing district increases 90% or more as a result of the annexation, a supplementary State aid reimbursement shall be paid to the annexing district equal to the sum of $4,000 for each certified employee who is employed by the annexing district on a full-time basis and shall be calculated in accordance with subsection (a) of this Section.
(2.10) Following the annexation of territory detached from another school district whereby the enrollment of the annexing district increases 90% or more as a result of the annexation, a supplementary State aid reimbursement shall be paid to the annexing district equal to the sum of $4,000 for each certified SB0783 Re-Enrolled - 335 - LRB095 05523 BDD 25613 b employee who is employed by the annexing district on a full-time basis and shall be calculated in accordance with subsection (a) of this Section.
To be eligible for SB0783 Enrolled - 335 - LRB095 05523 BDD 25613 b supplementary State aid reimbursement under this Section, the intergovernmental agreement to be submitted pursuant to Section 7-14A of this Code must show that certified staff members were transferred from the control of the district losing territory to the control of the district gaining territory in the annexation.
To be eligible for supplementary State aid reimbursement under this Section, the intergovernmental agreement to be submitted pursuant to Section 7-14A of this Code must show that certified staff members were transferred from the control of the district losing territory to the control of the district gaining territory in the annexation.
(4) During May of each school year for which a supplementary State aid reimbursement is to be paid to a new or annexing school district or cooperative high school pursuant to this subsection (d), the school board or governing board shall SB0783 Enrolled - 336 - LRB095 05523 BDD 25613 b certify to the State Board of Education, on forms furnished to the school board or governing board by the State Board of Education for purposes of this subsection (d), the number of certified employees for which the district or cooperative high school is entitled to reimbursement under this Section, together with the names, certificate numbers, and positions held by the certified employees.
(4) During May of each school year for which a SB0783 Re-Enrolled - 336 - LRB095 05523 BDD 25613 b supplementary State aid reimbursement is to be paid to a new or annexing school district or cooperative high school pursuant to this subsection (d), the school board or governing board shall certify to the State Board of Education, on forms furnished to the school board or governing board by the State Board of Education for purposes of this subsection (d), the number of certified employees for which the district or cooperative high school is entitled to reimbursement under this Section, together with the names, certificate numbers, and positions held by the certified employees.
Reimbursement for furnishing special educational facilities in a recognized school to the type of children defined in Section 14-1.02 shall be paid to the school districts in accordance with Section 14-12.01 for each school year ending June 30 by the State Comptroller out of any money in the treasury SB0783 Enrolled - 337 - LRB095 05523 BDD 25613 b appropriated for such purposes on the presentation of vouchers by the State Board of Education.
Reimbursement for furnishing special educational facilities in a recognized school to the type of children defined in Section SB0783 Re-Enrolled - 337 - LRB095 05523 BDD 25613 b 14-1.02 shall be paid to the school districts in accordance with Section 14-12.01 for each school year ending June 30 by the State Comptroller out of any money in the treasury appropriated for such purposes on the presentation of vouchers by the State Board of Education.
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Action History

  1. Public Act . . . . . . . . . 95-0707

  2. Effective Date January 11, 2008

  3. Governor Certifies Changes

  4. Sent to the Governor

  5. Both Houses Accepted Amendatory Veto

  6. Accept Amendatory Veto - House Passed 114-000-000

  7. Amendatory Veto Motion - Accept Motion Recommends Be Adopted Rules Committee; 004-000-000

  8. Amendatory Veto Motion - Motion Referred to Rules Committee

  9. Amendatory Veto Motion - Motion Filed Accept Amendatory Veto Rep. Kenneth Dunkin

  10. Placed on Calendar Amendatory Veto

  11. Arrived in House

  12. Accept Amendatory Veto - Senate Passed 054-000-000

  13. Amendatory Veto Motion - Approved for Consideration Rules

  14. Amendatory Veto Motion - Motion Referred to Rules

  15. Amendatory Veto Motion - Motion Filed Accept Amendatory Veto Sen. Kimberly A. Lightford

  16. Added as Co-Sponsor Sen. Mattie Hunter

  17. Placed on Calendar Amendatory Veto

  18. Governor Amendatory Veto

  19. Sent to the Governor

  20. Passed Both Houses

  21. House Floor Amendment No. 5 Senate Concurs 052-000-000

  22. House Floor Amendment No. 5 3/5 Vote Required

  23. House Committee Amendment No. 1 Senate Concurs 052-000-000

  24. House Committee Amendment No. 1 3/5 Vote Required

  25. House Floor Amendment No. 5 Motion to Concur Be Approved for Consideration Rules

  26. House Committee Amendment No. 1 Motion to Concur Be Approved for Consideration Rules

  27. House Floor Amendment No. 5 Motion to Concur Referred to Rules

  28. House Floor Amendment No. 5 Motion to Concur Filed with Secretary Sen. Kimberly A. Lightford

  29. House Committee Amendment No. 1 Motion to Concur Referred to Rules

  30. House Committee Amendment No. 1 Motion to Concur Filed with Secretary Sen. Kimberly A. Lightford

  31. Added as Chief Co-Sponsor Sen. Martin A. Sandoval

  32. Chief Sponsor Changed to Sen. Kimberly A. Lightford

  33. Placed on Calendar Order of Concurrence House Amendment(s) 01,05

  34. Secretary's Desk - Concurrence House Amendment(s) 01,05

  35. House Floor Amendment No. 6 Tabled Pursuant to Rule 40(a)

  36. House Floor Amendment No. 4 Tabled Pursuant to Rule 40(a)

  37. Third Reading - Short Debate - Passed 111-000-001

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

  39. Added Alternate Co-Sponsor Rep. Richard T. Bradley

  40. House Floor Amendment No. 5 Adopted by Voice Vote

  41. House Floor Amendment No. 3 Withdrawn by Rep. Gary Hannig

  42. House Floor Amendment No. 2 Withdrawn by Rep. Gary Hannig

  43. Added Alternate Chief Co-Sponsor Rep. Elga L. Jefferies

  44. Added Alternate Chief Co-Sponsor Rep. LaShawn K. Ford

  45. Added Alternate Chief Co-Sponsor Rep. Monique D. Davis

  46. Added Alternate Chief Co-Sponsor Rep. Gary Hannig

  47. House Floor Amendment No. 6 Referred to Rules Committee

  48. House Floor Amendment No. 6 Filed with Clerk by Rep. Elaine Nekritz

  49. House Floor Amendment No. 5 Recommends Be Adopted Rules Committee; 005-000-000

  50. House Floor Amendment No. 5 Referred to Rules Committee

  51. House Floor Amendment No. 5 Filed with Clerk by Rep. Gary Hannig

  52. House Floor Amendment No. 4 Referred to Rules Committee

  53. House Floor Amendment No. 4 Filed with Clerk by Rep. Elaine Nekritz

  54. House Floor Amendment No. 3 Recommends Be Adopted Rules Committee; 004-000-000

  55. House Floor Amendment No. 3 Referred to Rules Committee

  56. House Floor Amendment No. 3 Filed with Clerk by Rep. Gary Hannig

  57. House Floor Amendment No. 2 Recommends Be Adopted Executive Committee; 009-000-000

  58. House Floor Amendment No. 2 Rules Refers to Executive Committee

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

  60. House Floor Amendment No. 2 Filed with Clerk by Rep. Gary Hannig

  61. Final Action Deadline Extended-9(b) November 2, 2007

  62. Final Action Deadline Extended-9(b) October 12, 2007

  63. Final Action Deadline Extended-9(b) October 5, 2007

  64. Final Action Deadline Extended-9(b) September 5, 2007

  65. Final Action Deadline Extended-9(b) August 24, 2007

  66. Final Action Deadline Extended-9(b) August 17, 2007

  67. Final Action Deadline Extended-9(b) August 10, 2007

  68. Final Action Deadline Extended-9(b) August 4, 2007

  69. Final Action Deadline Extended-9(b) July 31, 2007

  70. Final Action Deadline Extended-9(b) June 30, 2007

  71. Final Action Deadline Extended-9(b) June 22, 2007

  72. Held on Calendar Order of Second Reading - Short Debate

  73. Second Reading - Short Debate

  74. Placed on Calendar 2nd Reading - Short Debate

  75. Do Pass as Amended / Short Debate State Government Administration Committee; 010-000-000

  76. House Committee Amendment No. 1 Adopted in State Government Administration Committee; by Voice Vote

  77. House Committee Amendment No. 1 Filed with Clerk by State Government Administration Committee

  78. Assigned to State Government Administration Committee

  79. Final Action Deadline Extended-9(b) June 15, 2007

  80. Referred to Rules Committee

  81. First Reading

  82. Chief House Sponsor Rep. Kenneth Dunkin

  83. Placed on Calendar Order of First Reading

  84. Arrived in House

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

  86. Added as Chief Co-Sponsor Sen. Jacqueline Y. Collins

  87. Added as Chief Co-Sponsor Sen. Kwame Raoul

  88. Placed on Calendar Order of 3rd Reading

  89. Senate Floor Amendment No. 1 Adopted; Sandoval

  90. Recalled to Second Reading

  91. Added as Co-Sponsor Sen. Randall M. Hultgren

  92. Chief Sponsor Changed to Sen. Martin A. Sandoval

  93. Senate Floor Amendment No. 1 Recommend Do Adopt Commerce and Economic Development; 007-000-000

  94. Added as Co-Sponsor Sen. Matt Murphy

  95. Added as Co-Sponsor Sen. Gary G. Dahl

  96. Senate Floor Amendment No. 1 Rules Refers to Commerce and Economic Development

  97. Senate Floor Amendment No. 1 Referred to Rules

  98. Senate Floor Amendment No. 1 Filed with Secretary by Sen. Martin A. Sandoval

  99. Rule 2-10 Third Reading Deadline Established As May 31, 2007

  100. Placed on Calendar Order of 3rd Reading March 27, 2007

  101. Second Reading

  102. Placed on Calendar Order of 2nd Reading March 20, 2007

  103. Do Pass Executive; 007-005-000

  104. Assigned to Executive

  105. Referred to Rules

  106. First Reading

  107. Chief Co-Sponsor Sen. Emil Jones, Jr.

  108. Filed with Secretary by Sen. Deanna Demuzio

Sponsors

Sponsorship breakdown

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0 sponsors · 2 co-sponsors · 181 not signed on

Sponsors (0)

None.

Co-sponsors (2)

Not signed on (181)

181 members have not signed on to this bill.

Show all 181 →

"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

Motion

Failed 114 Yea · 0 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 101004
Democrat 9000
Republican 4000
Total 114004
% of votes cast 97%0%0%3%
How each member voted (118)
Member Party Vote
Granberg — Yea
Myers — Yea
Jefferies — Yea
Jefferson — Yea
Krause — Yea
Lang — Yea
Leitch — Yea
May — Yea
McAuliffe — Yea
McCarthy — Yea
Reitz — Yea
Lyons — Yea
Dugan — Yea
Dunkin — Yea
Dunn — Yea
Flider — Yea
Flowers — Yea
Fortner — Yea
Madigan — Yea
Mendoza — Yea
Meyer — Yea
Bradley, John — Yea
Moffitt — Yea
Bradley, Richard — Yea
Mulligan — Yea
Brady — Yea
Mitchell, Bill — Yea
Munson — Yea
Nekritz — Yea
Mitchell, Jerry — Yea
Patterson — Yea
Phelps — Yea
Burke — Yea
Sullivan — Yea
Schock — Yea
Scully — Yea
Hannig — Yea
Harris — Yea
Tryon — Yea
Turner — Yea
Verschoore — Yea
Wait — Yea
Washington — Yea
Winters — Yea
Yarbrough — Yea
Watson — Yea
Howard — Yea
Younge — Yea
Davis, Monique — Yea
Coladipietro — Yea
Cole — Yea
Cross — Yea
Cultra — Yea
Currie — Yea
D'Amico — Yea
Franks — Yea
Fritchey — Yea
Froehlich — Yea
Golar — Yea
Gordon — Yea
Graham — Yea
Hamos — Yea
Hassert — Yea
Holbrook — Yea
Jakobsson — Yea
McGuire — Not Voting
Hernandez — Not Voting
Kosel — Not Voting
Osmond — Yea
Osterman — Yea
Pihos — Yea
Poe — Yea
Pritchard — Yea
Ramey — Yea
Reboletti — Yea
Reis — Yea
Riley — Yea
Ryg — Yea
Sacia — Yea
Saviano — Yea
Schmitz — Yea
Sommer — Yea
Soto — Yea
Lindner — Yea
Acevedo — Yea
Arroyo — Yea
Bassi — Not Voting
Beaubien — Yea
Beiser — Yea
Bellock — Yea
Mathias — Yea
Berrios — Yea
Mautino — Yea
Biggins — Yea
Black — Yea
Boland — Yea
Bost — Yea
Brauer — Yea
Brosnahan — Yea
Colvin — Yea
Coulson — Yea
Molaro — Yea
Durkin — Yea
Eddy — Yea
Chapa LaVia — Yea
Fred Crespo Democrat Yea
Jay Hoffman Democrat Yea
La Shawn K. Ford Democrat Yea
Lakesia Collins Democrat Yea
Nicholas K. Smith Democrat Yea
Patrick J. Joyce Democrat Yea
Robert "Bob" Rita Democrat Yea
Sara Feigenholtz Democrat Yea
William "Will" Davis Democrat Yea
Brad Stephens Republican Yea
Chapin Rose Republican Yea
Chris Miller Republican Yea
Jil Tracy Republican Yea

Official roll call →

Motion

Passed 54 Yea · 0 Nay · 5 Other
Party YeaNayPresentNot Voting
Unaffiliated 44005
Democrat 9000
Republican 1000
Total 54005
% of votes cast 92%0%0%8%
How each member voted (59)
Member Party Vote
Halvorson — Yea
Link — Yea
Luechtefeld — Yea
Maloney — Yea
Meeks — Not Voting
Brady — Yea
Millner — Yea
Noland — Yea
Peterson — Yea
Radogno — Yea
Schoenberg — Yea
Sullivan — Yea
Munoz — Yea
Sieben — Yea
Silverstein — Not Voting
Trotter — Yea
Viverito — Yea
Cullerton — Yea
Jacobs — Yea
Wilhelmi — Yea
Watson — Yea
Jones, J. — Yea
Demuzio — Yea
Clayborne — Yea
Cronin — Yea
Crotty — Yea
Dahl — Yea
DeLeo — Yea
Dillard — Yea
Forby — Yea
Frerichs — Yea
Garrett — Yea
Haine — Yea
Hendon — Yea
Hultgren — Yea
Kotowski — Yea
Pankau — Yea
Raoul — Yea
Righter — Yea
Risinger — Yea
Ronen — Yea
Rutherford — Not Voting
Sandoval — Not Voting
Lauzen — Not Voting
Althoff — Yea
Martinez — Yea
Bomke — Yea
Bond — Yea
Burzynski — 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
Laura M. Murphy Democrat Yea
Linda Holmes Democrat Yea
Mattie Hunter Democrat Yea
Dave Syverson Republican Yea

Official roll call →

Concurrence, Amendment 5

Passed 52 Yea · 0 Nay · 7 Other
Party YeaNayPresentNot Voting
Unaffiliated 43006
Democrat 9000
Republican 0001
Total 52007
% of votes cast 88%0%0%12%
How each member voted (59)
Member Party Vote
Halvorson — Yea
Kotowski — Yea
Maloney — Yea
Meeks — Not Voting
Sullivan — Yea
Munoz — Yea
Millner — Yea
Noland — Yea
Pankau — Yea
Cullerton — Yea
Jacobs — Yea
Peterson — Yea
Watson — Yea
Jones, J. — Yea
Demuzio — Yea
Schoenberg — Yea
Brady — Not Voting
Trotter — Yea
Viverito — Yea
Wilhelmi — Yea
Clayborne — Yea
Cronin — Not Voting
Crotty — Yea
Dahl — Yea
DeLeo — Yea
Dillard — Yea
Haine — Yea
Hendon — Yea
Hultgren — Yea
Link — Yea
Forby — Yea
Radogno — Yea
Raoul — Yea
Righter — Yea
Risinger — Yea
Ronen — Yea
Rutherford — Not Voting
Sandoval — Yea
Sieben — Not Voting
Silverstein — Yea
Lauzen — Yea
Luechtefeld — Yea
Althoff — Yea
Martinez — Yea
Bomke — Yea
Bond — Yea
Burzynski — Yea
Frerichs — Not Voting
Garrett — 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
Laura M. Murphy Democrat Yea
Linda Holmes Democrat Yea
Mattie Hunter Democrat Yea
Dave Syverson Republican Not Voting

Official roll call →

Concurrence

Passed 52 Yea · 0 Nay · 7 Other
Party YeaNayPresentNot Voting
Unaffiliated 43006
Democrat 9000
Republican 0001
Total 52007
% of votes cast 88%0%0%12%
How each member voted (59)
Member Party Vote
Halvorson — Yea
Kotowski — Yea
Lauzen — Yea
Link — Yea
Meeks — Not Voting
Millner — Yea
Noland — Yea
Sullivan — Yea
Munoz — Yea
Pankau — Yea
Radogno — Yea
Schoenberg — Yea
Sieben — Not Voting
Cullerton — Yea
Jacobs — Yea
Silverstein — Yea
Watson — Yea
Jones, J. — Yea
Demuzio — Yea
Trotter — Yea
Viverito — Yea
Brady — Not Voting
Wilhelmi — Yea
Clayborne — Yea
Cronin — Not Voting
Crotty — Yea
Dahl — Yea
DeLeo — Yea
Dillard — Yea
Forby — Yea
Frerichs — Not Voting
Garrett — Yea
Haine — Yea
Hendon — Yea
Hultgren — Yea
Peterson — Yea
Raoul — Yea
Righter — Yea
Risinger — Yea
Ronen — Yea
Rutherford — Not Voting
Sandoval — Yea
Luechtefeld — Yea
Maloney — Yea
Althoff — Yea
Martinez — Yea
Bomke — Yea
Bond — Yea
Burzynski — 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
Laura M. Murphy Democrat Yea
Linda Holmes Democrat Yea
Mattie Hunter Democrat Yea
Dave Syverson Republican Not Voting

Official roll call →

Third Reading

Passed 111 Yea · 0 Nay · 7 Other
Party YeaNayPresentNot Voting
Unaffiliated 98007
Democrat 9000
Republican 4000
Total 111007
% of votes cast 94%0%0%6%
How each member voted (118)
Member Party Vote
Granberg — Yea
Holbrook — Yea
Jefferies — Yea
Jefferson — Yea
Krause — Yea
Lang — Yea
Leitch — Yea
Reitz — Yea
Lyons — Yea
Dugan — Yea
Dunkin — Yea
Dunn — Yea
Flider — Yea
McAuliffe — Yea
Mendoza — Yea
Meyer — Yea
Moffitt — Yea
Molaro — Yea
Munson — Yea
McGuire — Yea
Myers — Yea
Nekritz — Yea
Osterman — Yea
Bradley, John — Yea
Patterson — Yea
Bradley, Richard — Yea
Poe — Yea
Brady — Yea
Mitchell, Bill — Yea
Sommer — Yea
Mitchell, Jerry — Yea
Tryon — Yea
Turner — Yea
Verschoore — Yea
Burke — Yea
Sullivan — Yea
Wait — Yea
Washington — Yea
Hannig — Yea
Harris — Yea
Winters — Yea
Hernandez — Yea
Yarbrough — Yea
Watson — Yea
Howard — Yea
Cole — Yea
Colvin — Yea
Coulson — Yea
Cross — Yea
Cultra — Yea
Currie — Yea
Flowers — Yea
Fortner — Yea
Fritchey — Yea
Froehlich — Yea
Gordon — Yea
Graham — Yea
Hamos — Yea
Jakobsson — Yea
Davis, Monique — Yea
Lindner — Not Voting
Madigan — Yea
McCarthy — Not Voting
Pihos — Not Voting
Schock — Not Voting
Scully — Not Voting
Coladipietro — Not Voting
D'Amico — Yea
Hassert — Not Voting
Osmond — Yea
Kosel — Yea
Phelps — Yea
Pritchard — Yea
Ramey — Yea
Reboletti — Yea
Reis — Yea
Riley — Yea
Ryg — Yea
Sacia — Yea
Saviano — Yea
Schmitz — Yea
Soto — Yea
Younge — Yea
Acevedo — Yea
Arroyo — Yea
Bassi — Yea
Beaubien — Yea
Mathias — Yea
Beiser — Yea
Bellock — Yea
Berrios — Yea
Mautino — Yea
Biggins — Yea
Black — Yea
Boland — Yea
May — Yea
Bost — Yea
Brauer — Yea
Brosnahan — Yea
Durkin — Yea
Eddy — Yea
Mulligan — Yea
Franks — Yea
Golar — Yea
Chapa LaVia — Yea
Fred Crespo Democrat Yea
Jay Hoffman Democrat Yea
La Shawn K. Ford Democrat Yea
Lakesia Collins Democrat Yea
Nicholas K. Smith Democrat Yea
Patrick J. Joyce Democrat Yea
Robert "Bob" Rita Democrat Yea
Sara Feigenholtz Democrat Yea
William "Will" Davis Democrat Yea
Brad Stephens Republican Yea
Chapin Rose Republican Yea
Chris Miller Republican Yea
Jil Tracy Republican Yea

Official roll call →

Third Reading

Passed 57 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 47002
Democrat 9000
Republican 1000
Total 57002
% of votes cast 97%0%0%3%
How each member voted (59)
Member Party Vote
Halvorson — Yea
Noland — Yea
Kotowski — Yea
Link — Yea
Luechtefeld — Yea
Maloney — Yea
Meeks — Yea
Brady — Yea
Millner — Yea
Peterson — Yea
Schoenberg — Yea
Sieben — Yea
Sullivan — Yea
Munoz — Yea
Silverstein — Yea
Trotter — Yea
Viverito — Yea
Cullerton — Yea
Jacobs — Yea
Watson — Yea
Jones, J. — Yea
Wilhelmi — Yea
Demuzio — Yea
Clayborne — Yea
Cronin — Not Voting
Crotty — Yea
Dahl — Yea
DeLeo — Yea
Dillard — Yea
Forby — Yea
Frerichs — Not Voting
Garrett — Yea
Haine — Yea
Hendon — Yea
Hultgren — Yea
Pankau — Yea
Radogno — Yea
Raoul — Yea
Righter — Yea
Risinger — Yea
Ronen — Yea
Rutherford — Yea
Sandoval — Yea
Lauzen — Yea
Althoff — Yea
Martinez — Yea
Bomke — Yea
Bond — Yea
Burzynski — 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
Laura M. Murphy Democrat Yea
Linda Holmes Democrat Yea
Mattie Hunter Democrat Yea
Dave Syverson Republican Yea

Official roll call →

Subjects

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Frequently asked questions

What does SB 783 do?
Amends the Interstate Library Compact Act. Makes a technical change in a Section concerning the compact administrator.
Who sponsors SB 783?
SB 783 is sponsored by Kimberly A. Lightford (Democrat) and Richard T. Bradley.
What is the current status of SB 783?
This bill has been enacted into law. Introduced February 08, 2007. Enacted.
Where can I track SB 783?
Track SB 783 free on One Click Politics — get push/email alerts when it moves.

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