Illinois 96th Regular Session Status: Passed Senate

SB 2252 — GREEN ENERGY BUSINESS ACT

Last action — House Floor Amendment No. 3 Tabled Pursuant to Rule 40(a)

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

This bill died with 96th Regular Session. It reached “Passed Senate” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Creates the Green Energy Business Act. Authorizes the Department of Commerce and Economic Opportunity to receive and approve the applications of qualified businesses seeking designation as Green Energy Businesses. Amends the Illinois Income Tax Act, the Retailers' Occupation Tax Act, and the Public Utilities Act to provide that Green Energy Businesses are eligible for certain credits and exemptions under those Acts. Effective immediately.

Bill Text

What changed in the latest version

48 added · 74 removed

Plain-language change summary

The amendments to Bill SB 2252 include the addition of a new section focused on project labor agreements, while several previous lines and references were removed to streamline the text. This change is significant because it emphasizes the importance of project labor agreements, which can help ensure fair labor practices and smooth operations on construction projects. By defining these agreements in the bill, it aims to promote collaboration and efficiency in Illinois' green energy sector.

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*LRB09610038JDS20202b* SB2252 96TH GENERAL ASSEMBLY State of Illinois and 2010 SB2252 Introduced 2/20/2009, by Sen.
SB2252 Engrossed LRB096 10038 JDS 20202 b AN ACT concerning revenue.
John M.
Sullivan SYNOPSIS AS INTRODUCED:
New Act ILCS 5/201 from Ch.
120, par.
2-201 ILCS 120/1d from Ch.
120, par.
440d ILCS 120/1e from Ch.
120, par.
440e ILCS 120/1f from Ch.
120, par.
440f ILCS 120/5l from Ch.
120, par.
444l ILCS 5/9-222 from Ch.
111 2/3, par.
9-222 ILCS 5/9-222.1A Creates the Green Energy Business Act.
Authorizes the Department of Commerce and Economic Opportunity to receive and approve the applications Amends the Illinois Income Tax Act, the Retailers' Occupation Tax Act, and the Public Utilities Act to provide that Green Energy Businesses are eligible for certain credits and exemptions under those Acts.
Effective immediately.
LRB096 10038 JDS 20202 b FISCAL NOTE ACT MAY APPLY A BILL FOR SB2252 LRB096 10038 JDS 20202 b AN ACT concerning revenue.
SB2252 - 2 - LRB096 10038 JDS 20202 b "Renewable energy resources" means wind energy;
SB2252 Engrossed - 2 - LRB096 10038 JDS 20202 b "Renewable energy resources" means wind energy;
No later than 90 days after an application is submitted, the Department shall notify the applicant of the Department's determination as to SB2252 - 3 - LRB096 10038 JDS 20202 b the applicant's qualification to be designated as a Green Energy Business under this Section.
No later than 90 days after an application is submitted, the Department shall notify the applicant of the Department's determination as to SB2252 Engrossed - 3 - LRB096 10038 JDS 20202 b the applicant's qualification to be designated as a Green Energy Business under this Section.
SB2252 - 4 - LRB096 10038 JDS 20202 b (b) Each business designated as a Green Energy Business by the Department shall qualify for the credits and exemptions in Sections 9-222 and 9-222.1A of the Public Utilities Act;
SB2252 Engrossed - 4 - LRB096 10038 JDS 20202 b (b) Each business designated as a Green Energy Business by the Department shall qualify for the credits and exemptions in Sections 9-222 and 9-222.1A of the Public Utilities Act;
Project labor agreements (a) Each business designated as a Green Energy Business by the Department must enter into a project labor agreement.
Project labor agreements.
(a) Each business designated as a Green Energy Business by the Department must enter into a project labor agreement.
and (iv) that no lockout or SB2252 - 5 - LRB096 10038 JDS 20202 b disputes will be engaged in by the owner of a Green Energy Business.
and (iv) that no lockout or SB2252 Engrossed - 5 - LRB096 10038 JDS 20202 b disputes will be engaged in by the owner of a Green Energy Business.
The tax imposed by subsection (a) of this SB2252 - 6 - LRB096 10038 JDS 20202 b Section shall be determined as follows, except as adjusted by subsection (d-1):
The tax imposed by subsection (a) of this SB2252 Engrossed - 6 - LRB096 10038 JDS 20202 b Section shall be determined as follows, except as adjusted by subsection (d-1):
(7) In the case of a corporation, for taxable years beginning prior to July 1, 1989 and ending after June 30, 1989, an amount equal to the sum of (i) 4% of the taxpayer's net income for the period prior to July 1, 1989, SB2252 - 7 - LRB096 10038 JDS 20202 b as calculated under Section 202.3, and (ii) 4.8% of the taxpayer's net income for the period after June 30, 1989, as calculated under Section 202.3.
(7) In the case of a corporation, for taxable years beginning prior to July 1, 1989 and ending after June 30, 1989, an amount equal to the sum of (i) 4% of the taxpayer's net income for the period prior to July 1, 1989, SB2252 Engrossed - 7 - LRB096 10038 JDS 20202 b as calculated under Section 202.3, and (ii) 4.8% of the taxpayer's net income for the period after June 30, 1989, as calculated under Section 202.3.
The personal property tax replacement income tax imposed by this subsection and subsection (c) of this Section in the case of a corporation, other than a Subchapter S corporation and except as adjusted by subsection (d-1), shall be an additional amount equal to 2.85% of such taxpayer's net income for the taxable year, except that beginning on January SB2252 - 8 - LRB096 10038 JDS 20202 b 1, 1981, and thereafter, the rate of 2.85% specified in this subsection shall be reduced to 2.5%, and in the case of a partnership, trust or a Subchapter S corporation shall be an additional amount equal to 1.5% of such taxpayer's net income for the taxable year.
The personal property tax replacement income tax imposed by this subsection and subsection (c) of this Section in the case of a corporation, other than a Subchapter S corporation and except as adjusted by subsection (d-1), shall be an additional amount equal to 2.85% of such taxpayer's net income for the taxable year, except that beginning on January SB2252 Engrossed - 8 - LRB096 10038 JDS 20202 b 1, 1981, and thereafter, the rate of 2.85% specified in this subsection shall be reduced to 2.5%, and in the case of a partnership, trust or a Subchapter S corporation shall be an additional amount equal to 1.5% of such taxpayer's net income for the taxable year.
In the case of a foreign insurer, as defined by Section 35A-5 of the Illinois Insurance Code, whose state or country of domicile imposes on insurers domiciled in Illinois a retaliatory tax (excluding any insurer whose premiums from reinsurance assumed are 50% or more of its total insurance premiums as determined under paragraph (2) of subsection (b) of Section 304, except that for purposes of this determination premiums from reinsurance do not include premiums from inter-affiliate reinsurance arrangements), beginning with taxable years ending on or after December 31, 1999, the sum of the rates of tax imposed by subsections (b) and (d) shall be reduced (but not increased) to the rate at which the total amount of tax imposed under this Act, net of all credits allowed under this Act, shall equal (i) the total amount of tax that would be imposed on the foreign insurer's net income allocable to Illinois for the taxable year by such foreign insurer's state or country of domicile if that net income were subject to all income taxes and taxes measured by net income imposed by such foreign insurer's state or country of domicile, net of all credits allowed or (ii) a rate of zero if no such tax is imposed on such SB2252 - 9 - LRB096 10038 JDS 20202 b income by the foreign insurer's state of domicile.
In the case of a foreign insurer, as defined by Section 35A-5 of the Illinois Insurance Code, whose state or country of domicile imposes on insurers domiciled in Illinois a retaliatory tax (excluding any insurer whose premiums from reinsurance assumed are 50% or more of its total insurance premiums as determined under paragraph (2) of subsection (b) of Section 304, except that for purposes of this determination premiums from reinsurance do not include premiums from inter-affiliate reinsurance arrangements), beginning with taxable years ending on or after December 31, 1999, the sum of the rates of tax imposed by subsections (b) and (d) shall be reduced (but not increased) to the rate at which the total amount of tax imposed under this Act, net of all credits allowed under this Act, shall equal (i) the total amount of tax that would be imposed on the foreign insurer's net income allocable to Illinois for the taxable year by such foreign insurer's state or country of domicile if that net income were subject to all income taxes and taxes measured by net income imposed by such foreign insurer's state or country of domicile, net of all credits allowed or (ii) a rate of zero if no such tax is imposed on such SB2252 Engrossed - 9 - LRB096 10038 JDS 20202 b income by the foreign insurer's state of domicile.
(2) Any reduction in the rates of tax imposed by this subsection shall be applied first against the rates imposed by subsection (b) and only after the tax imposed by subsection (a) net of all credits allowed under this Section other than the credit allowed under subsection (i) SB2252 - 10 - LRB096 10038 JDS 20202 b has been reduced to zero, against the rates imposed by subsection (d).
(2) Any reduction in the rates of tax imposed by this subsection shall be applied first against the rates imposed by subsection (b) and only after the tax imposed by subsection (a) net of all credits allowed under this Section other than the credit allowed under subsection (i) SB2252 Engrossed - 10 - LRB096 10038 JDS 20202 b has been reduced to zero, against the rates imposed by subsection (d).
If, in any year, the increase in base employment within Illinois over the SB2252 - 11 - LRB096 10038 JDS 20202 b preceding year is less than 1%, the additional credit shall be limited to that percentage times a fraction, the numerator of which is .5% and the denominator of which is 1%, but shall not exceed .5%.
If, in any year, the increase in base employment within Illinois over the SB2252 Engrossed - 11 - LRB096 10038 JDS 20202 b preceding year is less than 1%, the additional credit shall be limited to that percentage times a fraction, the numerator of which is .5% and the denominator of which is 1%, but shall not exceed .5%.
The Department of Commerce and Community Affairs (now Department of Commerce and Economic SB2252 - 12 - LRB096 10038 JDS 20202 b Opportunity) shall notify the Department of Revenue of all such certifications immediately.
The Department of Commerce and Community Affairs (now Department of Commerce and Economic SB2252 Engrossed - 12 - LRB096 10038 JDS 20202 b Opportunity) shall notify the Department of Revenue of all such certifications immediately.
(B) is depreciable pursuant to Section 167 of the Internal Revenue Code, except that "3-year property" as defined in Section 168(c)(2)(A) of that Code is not eligible for the credit provided by this subsection SB2252 - 13 - LRB096 10038 JDS 20202 b (e);
(B) is depreciable pursuant to Section 167 of the Internal Revenue Code, except that "3-year property" as defined in Section 168(c)(2)(A) of that Code is not eligible for the credit provided by this subsection SB2252 Engrossed - 13 - LRB096 10038 JDS 20202 b (e);
(4) The basis of qualified property shall be the basis SB2252 - 14 - LRB096 10038 JDS 20202 b used to compute the depreciation deduction for federal income tax purposes.
(4) The basis of qualified property shall be the basis SB2252 Engrossed - 14 - LRB096 10038 JDS 20202 b used to compute the depreciation deduction for federal income tax purposes.
(8) Unless the investment credit is extended by law, SB2252 - 15 - LRB096 10038 JDS 20202 b the basis of qualified property shall not include costs incurred after December 31, 2008, except for costs incurred pursuant to a binding contract entered into on or before December 31, 2008.
(8) Unless the investment credit is extended by law, SB2252 Engrossed - 15 - LRB096 10038 JDS 20202 b the basis of qualified property shall not include costs incurred after December 31, 2008, except for costs incurred pursuant to a binding contract entered into on or before December 31, 2008.
For taxable years ending on or after December 31, 2000, a partner that qualifies its partnership for a subtraction under subparagraph (I) of paragraph (2) of subsection (d) of Section 203 or a shareholder that qualifies a Subchapter S corporation for a subtraction under subparagraph (S) of paragraph (2) of subsection (b) of Section 203 shall be SB2252 - 16 - LRB096 10038 JDS 20202 b allowed a credit under this subsection (e) equal to its share of the credit earned under this subsection (e) during the taxable year by the partnership or Subchapter S corporation, determined in accordance with the determination of income and distributive share of income under Sections 702 and 704 and Subchapter S of the Internal Revenue Code.
For taxable years ending on or after December 31, 2000, a partner that qualifies its partnership for a subtraction under subparagraph (I) of paragraph (2) of subsection (d) of Section 203 or a shareholder that qualifies a Subchapter S corporation for a subtraction under subparagraph (S) of paragraph (2) of subsection (b) of Section 203 shall be SB2252 Engrossed - 16 - LRB096 10038 JDS 20202 b allowed a credit under this subsection (e) equal to its share of the credit earned under this subsection (e) during the taxable year by the partnership or Subchapter S corporation, determined in accordance with the determination of income and distributive share of income under Sections 702 and 704 and Subchapter S of the Internal Revenue Code.
The credit SB2252 - 17 - LRB096 10038 JDS 20202 b shall be available only in the taxable year in which the property is placed in service in the Enterprise Zone or River Edge Redevelopment Zone and shall not be allowed to the extent that it would reduce a taxpayer's liability for the tax imposed by subsections (a) and (b) of this Section to below zero.
The credit SB2252 Engrossed - 17 - LRB096 10038 JDS 20202 b shall be available only in the taxable year in which the property is placed in service in the Enterprise Zone or River Edge Redevelopment Zone and shall not be allowed to the extent that it would reduce a taxpayer's liability for the tax imposed by subsections (a) and (b) of this Section to below zero.
(C) is acquired by purchase as defined in Section SB2252 - 18 - LRB096 10038 JDS 20202 b 179(d) of the Internal Revenue Code;
(C) is acquired by purchase as defined in Section SB2252 Engrossed - 18 - LRB096 10038 JDS 20202 b 179(d) of the Internal Revenue Code;
Such increase shall be determined by (i) SB2252 - 19 - LRB096 10038 JDS 20202 b recomputing the investment credit which would have been allowed for the year in which credit for such property was originally allowed by eliminating such property from such computation, and (ii) subtracting such recomputed credit from the amount of credit previously allowed.
Such increase shall be determined by (i) SB2252 Engrossed - 19 - LRB096 10038 JDS 20202 b recomputing the investment credit which would have been allowed for the year in which credit for such property was originally allowed by eliminating such property from such computation, and (ii) subtracting such recomputed credit from the amount of credit previously allowed.
SB2252 - 20 - LRB096 10038 JDS 20202 b (g) Jobs Tax Credit;
SB2252 Engrossed - 20 - LRB096 10038 JDS 20202 b (g) Jobs Tax Credit;
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and SB2252 - 21 - LRB096 10038 JDS 20202 b (C) the eligible employees must be employed 180 consecutive days in order to be deemed hired for purposes of this subsection.
and SB2252 Engrossed - 21 - LRB096 10038 JDS 20202 b (C) the eligible employees must be employed 180 consecutive days in order to be deemed hired for purposes of this subsection.
SB2252 - 22 - LRB096 10038 JDS 20202 b For tax years ending on or after December 31, 1988, the credit shall be allowed for the tax year immediately following the tax year in which the eligible employees are hired.
SB2252 Engrossed - 22 - LRB096 10038 JDS 20202 b For tax years ending on or after December 31, 1988, the credit shall be allowed for the tax year immediately following the tax year in which the eligible employees are hired.
(1) Subject to subsection (a) of Section 10 of the Green Energy Business Act, or subsections (b) and (b-5) of Section 5.5 of the Illinois Enterprise Zone Act, a taxpayer shall be allowed a credit against the tax imposed by subsections (a) and (b) of this Section for investment in qualified property which is placed in service by a Department of Commerce and Economic Opportunity designated SB2252 - 23 - LRB096 10038 JDS 20202 b Green Energy Business or High Impact Business.
(1) Subject to subsection (a) of Section 10 of the Green Energy Business Act, or subsections (b) and (b-5) of Section 5.5 of the Illinois Enterprise Zone Act, a taxpayer shall be allowed a credit against the tax imposed by subsections (a) and (b) of this Section for investment in qualified property which is placed in service by a Department of Commerce and Economic Opportunity designated SB2252 Engrossed - 23 - LRB096 10038 JDS 20202 b Green Energy Business or High Impact Business.
For tax years ending on or after December 31, 1987, the credit SB2252 - 24 - LRB096 10038 JDS 20202 b shall be allowed for the tax year in which the property is placed in service, or, if the amount of the credit exceeds the tax liability for that year, whether it exceeds the original liability or the liability as later amended, such excess may be carried forward and applied to the tax liability of the 5 taxable years following the excess credit year.
For tax years ending on or after December 31, 1987, the credit SB2252 Engrossed - 24 - LRB096 10038 JDS 20202 b shall be allowed for the tax year in which the property is placed in service, or, if the amount of the credit exceeds the tax liability for that year, whether it exceeds the original liability or the liability as later amended, such excess may be carried forward and applied to the tax liability of the 5 taxable years following the excess credit year.
and (D) is not eligible for the Enterprise Zone Investment Credit provided by subsection (f) of this SB2252 - 25 - LRB096 10038 JDS 20202 b Section.
and (D) is not eligible for the Enterprise Zone Investment Credit provided by subsection (f) of this SB2252 Engrossed - 25 - LRB096 10038 JDS 20202 b Section.
For the purposes of this paragraph (6), a reduction of the SB2252 - 26 - LRB096 10038 JDS 20202 b basis of qualified property resulting from a redetermination of the purchase price shall be deemed a disposition of qualified property to the extent of such reduction.
For the purposes of this paragraph (6), a reduction of the SB2252 Engrossed - 26 - LRB096 10038 JDS 20202 b basis of qualified property resulting from a redetermination of the purchase price shall be deemed a disposition of qualified property to the extent of such reduction.
Any credit earned on or after December 31, 1986 under this subsection which is unused in the year the credit is computed SB2252 - 27 - LRB096 10038 JDS 20202 b because it exceeds the tax liability imposed by subsections (a) and (b) for that year (whether it exceeds the original liability or the liability as later amended) may be carried forward and applied to the tax liability imposed by subsections (a) and (b) of the 5 taxable years following the excess credit year, provided that no credit may be carried forward to any year ending on or after December 31, 2003.
Any credit earned on or after December 31, 1986 under this subsection which is unused in the year the credit is computed SB2252 Engrossed - 27 - LRB096 10038 JDS 20202 b because it exceeds the tax liability imposed by subsections (a) and (b) for that year (whether it exceeds the original liability or the liability as later amended) may be carried forward and applied to the tax liability imposed by subsections (a) and (b) of the 5 taxable years following the excess credit year, provided that no credit may be carried forward to any year ending on or after December 31, 2003.
Beginning with tax years ending on or after December 31, 1986 and prior to December 31, 2003, a taxpayer shall be allowed a credit against the tax imposed by subsections (a) and (b) under this Section for all SB2252 - 28 - LRB096 10038 JDS 20202 b amounts paid or accrued, on behalf of all persons employed by the taxpayer in Illinois or Illinois residents employed outside of Illinois by a taxpayer, for educational or vocational training in semi-technical or technical fields or semi-skilled or skilled fields, which were deducted from gross income in the computation of taxable income.
Beginning with tax years ending on or after December 31, 1986 and prior to December 31, 2003, a taxpayer shall be allowed a credit against the tax imposed by subsections (a) and (b) under this Section for all SB2252 Engrossed - 28 - LRB096 10038 JDS 20202 b amounts paid or accrued, on behalf of all persons employed by the taxpayer in Illinois or Illinois residents employed outside of Illinois by a taxpayer, for educational or vocational training in semi-technical or technical fields or semi-skilled or skilled fields, which were deducted from gross income in the computation of taxable income.
SB2252 - 29 - LRB096 10038 JDS 20202 b For tax years ending after July 1, 1990 and prior to December 31, 2003, and beginning again for tax years ending on or after December 31, 2004, a taxpayer shall be allowed a credit against the tax imposed by subsections (a) and (b) of this Section for increasing research activities in this State.
SB2252 Engrossed - 29 - LRB096 10038 JDS 20202 b For tax years ending after July 1, 1990 and prior to December 31, 2003, and beginning again for tax years ending on or after December 31, 2004, a taxpayer shall be allowed a credit against the tax imposed by subsections (a) and (b) of this Section for increasing research activities in this State.
For purposes of this subsection, "qualifying expenditures" means the qualifying expenditures as defined for the federal credit for increasing research activities which would be allowable under Section 41 of the Internal Revenue Code and which are conducted in this State, "qualifying expenditures for increasing research activities in this State" means the excess of qualifying expenditures for the taxable year in which incurred over qualifying expenditures for the base period, "qualifying expenditures for the base period" means the average of the qualifying expenditures for each year in the base SB2252 - 30 - LRB096 10038 JDS 20202 b period, and "base period" means the 3 taxable years immediately preceding the taxable year for which the determination is being made.
For purposes of this subsection, "qualifying expenditures" means the qualifying expenditures as defined for the federal credit for increasing research activities which would be allowable under Section 41 of the Internal Revenue Code and which are conducted in this State, "qualifying expenditures for increasing research activities in this State" means the excess of qualifying expenditures for the taxable year in which incurred over qualifying expenditures for the base period, "qualifying expenditures for the base period" means the average of the qualifying expenditures for each year in the base SB2252 Engrossed - 30 - LRB096 10038 JDS 20202 b period, and "base period" means the 3 taxable years immediately preceding the taxable year for which the determination is being made.
SB2252 - 31 - LRB096 10038 JDS 20202 b (l) Environmental Remediation Tax Credit.
SB2252 Engrossed - 31 - LRB096 10038 JDS 20202 b (l) Environmental Remediation Tax Credit.
After the Pollution Control Board rules are adopted pursuant to the Illinois Administrative Procedure Act for the administration and enforcement of Section 58.9 of the Environmental Protection Act, determinations as to credit availability SB2252 - 32 - LRB096 10038 JDS 20202 b for purposes of this Section shall be made consistent with those rules.
After the Pollution Control Board rules are adopted pursuant to the Illinois Administrative Procedure Act for the administration and enforcement of Section 58.9 of the Environmental Protection Act, determinations as to credit availability SB2252 Engrossed - 32 - LRB096 10038 JDS 20202 b for purposes of this Section shall be made consistent with those rules.
The SB2252 - 33 - LRB096 10038 JDS 20202 b term "unused credit" does not include any amounts of unreimbursed eligible remediation costs in excess of the maximum credit per site authorized under paragraph (i).
The SB2252 Engrossed - 33 - LRB096 10038 JDS 20202 b term "unused credit" does not include any amounts of unreimbursed eligible remediation costs in excess of the maximum credit per site authorized under paragraph (i).
Beginning with tax years ending after December 31, 1999, a taxpayer who is the custodian SB2252 - 34 - LRB096 10038 JDS 20202 b of one or more qualifying pupils shall be allowed a credit against the tax imposed by subsections (a) and (b) of this Section for qualified education expenses incurred on behalf of the qualifying pupils.
Beginning with tax years ending after December 31, 1999, a taxpayer who is the custodian SB2252 Engrossed - 34 - LRB096 10038 JDS 20202 b of one or more qualifying pupils shall be allowed a credit against the tax imposed by subsections (a) and (b) of this Section for qualified education expenses incurred on behalf of the qualifying pupils.
"School" means any public or nonpublic elementary or secondary school in Illinois that is in compliance with Title VI of the Civil Rights Act of 1964 and attendance at which satisfies the requirements of Section 26-1 of the School Code, SB2252 - 35 - LRB096 10038 JDS 20202 b except that nothing shall be construed to require a child to attend any particular public or nonpublic school to qualify for the credit under this Section.
"School" means any public or nonpublic elementary or secondary school in Illinois that is in compliance with Title VI of the Civil Rights Act of 1964 and attendance at which satisfies the requirements of Section 26-1 of the School Code, SB2252 Engrossed - 35 - LRB096 10038 JDS 20202 b except that nothing shall be construed to require a child to attend any particular public or nonpublic school to qualify for the credit under this Section.
The credit is not available to any taxpayer if the taxpayer or any related party caused or contributed to, in any material respect, a release of regulated substances on, in, or under SB2252 - 36 - LRB096 10038 JDS 20202 b the site that was identified and addressed by the remedial action pursuant to the Site Remediation Program of the Environmental Protection Act.
The credit is not available to any taxpayer if the taxpayer or any related party caused or contributed to, in any material respect, a release of regulated substances on, in, or under SB2252 Engrossed - 36 - LRB096 10038 JDS 20202 b the site that was identified and addressed by the remedial action pursuant to the Site Remediation Program of the Environmental Protection Act.
If there is a credit under this subsection from more than one tax year that is available to offset a liability, the earliest credit arising under this SB2252 - 37 - LRB096 10038 JDS 20202 b subsection shall be applied first.
If there is a credit under this subsection from more than one tax year that is available to offset a liability, the earliest credit arising under this SB2252 Engrossed - 37 - LRB096 10038 JDS 20202 b subsection shall be applied first.
Subject to the provisions of Section 1f, all SB2252 - 38 - LRB096 10038 JDS 20202 b tangible personal property to be used or consumed within an enterprise zone established pursuant to the "Illinois Enterprise Zone Act", as amended, or subject to the provisions of Section 5.5 of the Illinois Enterprise Zone Act, or subject to the provisions of Section 10 of the Green Energy Business Act, all tangible personal property to be used or consumed by any High Impact Business or Green Energy Business, in the process of the manufacturing or assembly of tangible personal property for wholesale or retail sale or lease or in the process of graphic arts production if used or consumed at a facility which is a Department of Commerce and Economic Opportunity certified business and located in a county of more than 4,000 persons and less than 45,000 persons is exempt from the tax imposed by this Act.
Subject to the provisions of Section 1f, all SB2252 Engrossed - 38 - LRB096 10038 JDS 20202 b tangible personal property to be used or consumed within an enterprise zone established pursuant to the "Illinois Enterprise Zone Act", as amended, or subject to the provisions of Section 5.5 of the Illinois Enterprise Zone Act, or subject to the provisions of Section 10 of the Green Energy Business Act, all tangible personal property to be used or consumed by any High Impact Business or Green Energy Business, in the process of the manufacturing or assembly of tangible personal property for wholesale or retail sale or lease or in the process of graphic arts production if used or consumed at a facility which is a Department of Commerce and Economic Opportunity certified business and located in a county of more than 4,000 persons and less than 45,000 persons is exempt from the tax imposed by this Act.
5-19-06.) SB2252 - 39 - LRB096 10038 JDS 20202 b (35 ILCS 120/1e) (from Ch.
5-19-06.) SB2252 Engrossed - 39 - LRB096 10038 JDS 20202 b (35 ILCS 120/1e) (from Ch.
and SB2252 - 40 - LRB096 10038 JDS 20202 b (3) are certified by the Department of Commerce and Economic Opportunity as complying with the requirements specified in clauses (1), (2) and (3).
and SB2252 Engrossed - 40 - LRB096 10038 JDS 20202 b (3) are certified by the Department of Commerce and Economic Opportunity as complying with the requirements specified in clauses (1), (2) and (3).
The Department of Commerce and Economic Opportunity shall SB2252 - 41 - LRB096 10038 JDS 20202 b have the power to promulgate rules and regulations to carry out the provisions of this Section including the power to define the amounts and types of eligible investments not specified in this Section which business enterprises must make in order to receive the exemptions stated in Sections 1d and 1e of this Act;
The Department of Commerce and Economic Opportunity shall SB2252 Engrossed - 41 - LRB096 10038 JDS 20202 b have the power to promulgate rules and regulations to carry out the provisions of this Section including the power to define the amounts and types of eligible investments not specified in this Section which business enterprises must make in order to receive the exemptions stated in Sections 1d and 1e of this Act;
Beginning January 1, 1995, each retailer who makes SB2252 - 42 - LRB096 10038 JDS 20202 b a sale of building materials that will be incorporated into a High Impact Business location as designated by the Department of Commerce and Economic Opportunity under Section 5.5 of the Illinois Enterprise Zone Act or Section 10 of the Green Energy Business Act may deduct receipts from such sales when calculating only the 6.25% State rate of tax imposed by this Act.
Beginning January 1, 1995, each retailer who makes SB2252 Engrossed - 42 - LRB096 10038 JDS 20202 b a sale of building materials that will be incorporated into a High Impact Business location as designated by the Department of Commerce and Economic Opportunity under Section 5.5 of the Illinois Enterprise Zone Act or Section 10 of the Green Energy Business Act may deduct receipts from such sales when calculating only the 6.25% State rate of tax imposed by this Act.
Whenever a tax is imposed upon a public utility engaged in the business of distributing, supplying, furnishing, or selling gas for use or consumption pursuant to SB2252 - 43 - LRB096 10038 JDS 20202 b Section 2 of the Gas Revenue Tax Act, or whenever a tax is required to be collected by a delivering supplier pursuant to Section 2-7 of the Electricity Excise Tax Act, or whenever a tax is imposed upon a public utility pursuant to Section 2-202 of this Act, such utility may charge its customers, other than customers who are Green Energy Businesses under Section 10 of the Green Energy Business Act, High Impact Businesses high impact businesses under Section 5.5 of the Illinois Enterprise Zone Act, or certified business enterprises under Section 9-222.1 of this Act, to the extent of such exemption and during the period in which such exemption is in effect, in addition to any rate authorized by this Act, an additional charge equal to the total amount of such taxes.
Whenever a tax is imposed upon a public utility engaged in the business of distributing, supplying, furnishing, or selling gas for use or consumption pursuant to SB2252 Engrossed - 43 - LRB096 10038 JDS 20202 b Section 2 of the Gas Revenue Tax Act, or whenever a tax is required to be collected by a delivering supplier pursuant to Section 2-7 of the Electricity Excise Tax Act, or whenever a tax is imposed upon a public utility pursuant to Section 2-202 of this Act, such utility may charge its customers, other than customers who are Green Energy Businesses under Section 10 of the Green Energy Business Act, High Impact Businesses high impact businesses under Section 5.5 of the Illinois Enterprise Zone Act, or certified business enterprises under Section 9-222.1 of this Act, to the extent of such exemption and during the period in which such exemption is in effect, in addition to any rate authorized by this Act, an additional charge equal to the total amount of such taxes.
The Commission SB2252 - 44 - LRB096 10038 JDS 20202 b shall have the power to investigate whether or not such supplemental schedule correctly specifies such additional charge, but shall have no power to suspend such supplemental schedule.
The Commission SB2252 Engrossed - 44 - LRB096 10038 JDS 20202 b shall have the power to investigate whether or not such supplemental schedule correctly specifies such additional charge, but shall have no power to suspend such supplemental schedule.
Beginning on August 1, 1998 and thereafter, a business enterprise that is certified as a High Impact Business or a Green Energy Business by the Department of Commerce and Economic Opportunity (formerly Department of Commerce and Community Affairs) is exempt from the tax imposed by Section 2-4 of the Electricity Excise Tax Law, if the High Impact Business or Green Energy Business is registered to self-assess that tax, and is exempt from any additional charges added to SB2252 - 45 - LRB096 10038 JDS 20202 b the business enterprise's utility bills as a pass-on of State utility taxes under Section 9-222 of this Act, to the extent the tax or charges are exempted by the percentage specified by the Department of Commerce and Economic Opportunity for State utility taxes, provided the business enterprise meets the following criteria:
Beginning on August 1, 1998 and thereafter, a business enterprise that is certified as a High Impact Business or a Green Energy Business by the Department of Commerce and Economic Opportunity (formerly Department of Commerce and Community Affairs) is exempt from the tax imposed by Section 2-4 of the Electricity Excise Tax Law, if the High Impact Business or Green Energy Business is registered to self-assess that tax, and is exempt from any additional charges added to SB2252 Engrossed - 45 - LRB096 10038 JDS 20202 b the business enterprise's utility bills as a pass-on of State utility taxes under Section 9-222 of this Act, to the extent the tax or charges are exempted by the percentage specified by the Department of Commerce and Economic Opportunity for State utility taxes, provided the business enterprise meets the following criteria:
SB2252 - 46 - LRB096 10038 JDS 20202 b The Department of Commerce and Economic Opportunity shall determine the period during which the exemption from the Electricity Excise Tax Law and the charges imposed under Section 9-222 are in effect, which shall not exceed 20 years from the date of initial certification, and shall specify the percentage of the exemption from those taxes or additional charges.
SB2252 Engrossed - 46 - LRB096 10038 JDS 20202 b The Department of Commerce and Economic Opportunity shall determine the period during which the exemption from the Electricity Excise Tax Law and the charges imposed under Section 9-222 are in effect, which shall not exceed 20 years from the date of initial certification, and shall specify the percentage of the exemption from those taxes or additional charges.
Upon certification of the business enterprises by the Department of Commerce and Economic Opportunity, the Department of Commerce and Economic Opportunity shall notify SB2252 - 47 - LRB096 10038 JDS 20202 b the Department of Revenue of the certification.
Upon certification of the business enterprises by the Department of Commerce and Economic Opportunity, the Department of Commerce and Economic Opportunity shall notify SB2252 Engrossed - 47 - LRB096 10038 JDS 20202 b the Department of Revenue of the certification.
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Action History

  1. House Floor Amendment No. 3 Tabled Pursuant to Rule 40(a)

  2. Third Reading - Short Debate - Lost 042-074-002

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

  4. House Floor Amendment No. 4 Adopted by Voice Vote

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

  6. House Floor Amendment No. 4 Recommends Be Adopted Revenue & Finance Committee; 008-004-000

  7. Final Action Deadline Extended-9(b) May 31, 2009

  8. Sponsor Removed Sen. Dave Syverson

  9. Sponsor Removed Sen. Pamela J. Althoff

  10. Sponsor Removed Sen. Dale E. Risinger

  11. House Floor Amendment No. 4 Rules Refers to Revenue & Finance Committee

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

  13. House Floor Amendment No. 4 Filed with Clerk by Rep. Barbara Flynn Currie

  14. Alternate Chief Co-Sponsor Removed Rep. Robert W. Pritchard

  15. House Floor Amendment No. 3 Rules Refers to Revenue & Finance Committee

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

  17. House Floor Amendment No. 3 Filed with Clerk by Rep. Barbara Flynn Currie

  18. Sponsor Removed Sen. Bill Brady

  19. House Floor Amendment No. 2 Recommends Be Adopted Rules Committee; 004-000-000

  20. Final Action Deadline Extended-9(b) May 29, 2009

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

  22. House Floor Amendment No. 2 Filed with Clerk by Rep. Barbara Flynn Currie

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

  24. Second Reading - Short Debate

  25. Alternate Chief Sponsor Changed to Rep. Barbara Flynn Currie

  26. Placed on Calendar 2nd Reading - Short Debate

  27. Do Pass as Amended / Short Debate Revenue & Finance Committee; 007-000-000

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

  29. House Committee Amendment No. 1 Filed with Clerk by Revenue & Finance Committee

  30. Assigned to Revenue & Finance Committee

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

  32. Assigned to Revenue & Finance Committee

  33. Referred to Rules Committee

  34. First Reading

  35. Added Alternate Chief Co-Sponsor Rep. Robert W. Pritchard

  36. Chief House Sponsor Rep. Frank J. Mautino

  37. Placed on Calendar Order of First Reading

  38. Arrived in House

  39. Third Reading - Passed; 059-000-000

  40. Added as Co-Sponsor Sen. Dave Syverson

  41. Added as Co-Sponsor Sen. A. J. Wilhelmi

  42. Added as Chief Co-Sponsor Sen. Heather Steans

  43. Added as Co-Sponsor Sen. Ira I. Silverstein

  44. Added as Co-Sponsor Sen. Martin A. Sandoval

  45. Placed on Calendar Order of 3rd Reading ** April 2, 2009

  46. Added as Chief Co-Sponsor Sen. Pamela J. Althoff

  47. Placed on Calendar Order of 3rd Reading March 25, 2009

  48. Second Reading

  49. Added as Co-Sponsor Sen. Bill Brady

  50. Placed on Calendar Order of 2nd Reading March 17, 2009

  51. Do Pass Environment; 008-000-000

  52. Added as Chief Co-Sponsor Sen. Dale E. Risinger

  53. Assigned to Environment

  54. Referred to Assignments

  55. First Reading

  56. Filed with Secretary by Sen. John M. Sullivan

Sponsors

  • John M. Sullivan · Cosponsor

Sponsorship breakdown

Export CSV (upgrade) →

0 sponsors · 1 co-sponsors · 182 not signed on · 7 voted No

Sponsors (0)

None.

Co-sponsors (1)

  • John M. Sullivan

Not signed on (182)

182 members have not signed on to this bill.

Show all 182 →

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

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

Votes

Third Reading

Failed 42 Yea · 74 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 366700
Democrat 6401
Republican 0301
Total 427402
% of votes cast 36%63%0%2%
How each member voted (118)
Member Party Vote
Hatcher — Nay
Myers — Nay
Jackson — Yea
Jefferson — Yea
Nekritz — Yea
Lang — Yea
Mautino — Yea
Mendoza — Yea
Soto — Yea
Thapedi — Yea
Turner — Yea
Davis, Monique — Yea
Verschoore — Yea
Washington — Yea
McGuire — Yea
Burke — Yea
Hannig — Yea
Harris — Yea
Dunkin — Yea
Flowers — Yea
Golar — Yea
Graham — Yea
Hamos — Yea
Hernandez — Yea
Howard — Yea
Madigan — Yea
May — Nay
Reitz — Nay
McAuliffe — Nay
McCarthy — Nay
Mell — Nay
Moffitt — Nay
Lyons — Nay
Mulligan — Nay
Osmond — Nay
Phelps — Nay
Senger — Nay
Sommer — Nay
Tryon — Nay
Wait — Nay
Bradley — Nay
Winters — Nay
Brady — Nay
Yarbrough — Yea
Zalewski — Nay
Sullivan — Nay
Mitchell, Bill — Nay
Mitchell, Jerry — Nay
Gordon, Careen — Nay
Gordon, Jehan — Nay
Watson — Nay
Cavaletto — Nay
Coladipietro — Nay
Cole — Nay
Connelly — Nay
Coulson — Nay
Cross — Nay
Currie — Yea
Dugan — Nay
Durkin — Nay
Eddy — Nay
Farnham — Nay
Flider — Nay
Fortner — Nay
Franks — Nay
Fritchey — Nay
Froehlich — Nay
Holbrook — Nay
Jakobsson — Yea
Kosel — Nay
Pritchard — Nay
Cultra — Nay
D'Amico — Nay
Osterman — Yea
Pihos — Nay
Poe — Nay
Ramey — Nay
Reboletti — Nay
Reis — Nay
Riley — Yea
Ryg — Yea
Sacia — Nay
Saviano — Nay
Schmitz — Nay
Leitch — Nay
Acevedo — Yea
Arroyo — Yea
Bassi — Nay
Beaubien — Nay
Beiser — Nay
Bellock — Nay
Mathias — Nay
Berrios — Yea
Biggins — Nay
Black — Nay
Boland — Nay
Bost — Nay
Brauer — Nay
Brosnahan — Nay
Burns — Yea
Colvin — Yea
McAsey — Nay
Chapa LaVia — Yea
Anthony DeLuca Democrat Yea
Fred Crespo Democrat Nay
Jay Hoffman Democrat Nay
La Shawn K. Ford Democrat Yea
Lakesia Collins Democrat Yea
Mark L. Walker Democrat Nay
Nicholas K. Smith Democrat Yea
Patrick J. Joyce Democrat Nay
Robert "Bob" Rita Democrat Yea
Sara Feigenholtz Democrat Yea
William "Will" Davis Democrat Not Voting
Brad Stephens Republican Nay
Chapin Rose Republican Nay
Chris Miller Republican Not Voting
Jil Tracy Republican Nay

Official roll call →

Third Reading

Passed 59 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 49000
Democrat 9000
Republican 1000
Total 59000
% of votes cast 100%0%0%0%
How each member voted (59)
Member Party Vote
Haine — Yea
Hultgren — Yea
Lauzen — Yea
Luechtefeld — Yea
Maloney — Yea
McCarter — Yea
Meeks — Yea
Millner — Yea
Demuzio — Yea
Noland — Yea
Jacobs — Yea
Pankau — Yea
Schoenberg — Yea
Silverstein — Yea
Steans — Yea
Munoz — Yea
Jones, J. — Yea
Brady — Yea
Sullivan — Yea
Trotter — Yea
Viverito — Yea
Wilhelmi — Yea
Cullerton — Yea
Clayborne — Yea
Cronin — Yea
Crotty — Yea
Dahl — Yea
Dillard — Yea
Duffy — Yea
Frerichs — Yea
Garrett — Yea
Hendon — Yea
Hutchinson — Yea
Kotowski — Yea
Radogno — Yea
Raoul — Yea
Righter — Yea
Risinger — Yea
Rutherford — Yea
Sandoval — Yea
Link — Yea
Althoff — Yea
Martinez — Yea
Bivins — Yea
Bomke — Yea
Bond — Yea
Burzynski — Yea
DeLeo — Yea
Forby — 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

taxation energy
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Frequently asked questions

What does SB 2252 do?
Creates the Green Energy Business Act. Authorizes the Department of Commerce and Economic Opportunity to receive and approve the applications of qualified businesses seeking designation as Green Energy Businesses. Amends the Illinois Income Tax Act, the Retailers' Occupation Tax Act, and the Public Utilities Act to provide that Green Energy Businesses are eligible for certain credits and exemptions under those Acts. Effective immediately.
Who sponsors SB 2252?
SB 2252 is sponsored by John M. Sullivan.
What is the current status of SB 2252?
This bill died with 96th Regular Session. It reached “Passed Senate” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 2252?
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