il-v50i42-86-ill-adm-code-517: 86 Ill. Adm. Code 517 — Renewable Energy Resources and Coal Technology Development Assistance Charge

1) Heading of the Part: Renewable Energy Resources and Coal Technology Development Assistance Charge 2) Code Citation: 86 Ill. Adm. Code 517 3) Section Numbers: Proposed Actions: 517.100 Amendment 517.110 Amendment 517.120 Amendment 517.130 Amendment 4) Statutory Authority: Implementing Section 2505-510, and authorized by Section 2505- 795, of the Civil Administrative Code of Illinois (Department of Revenue Law) [20 ILCS 2505/2505-510 and 2505-795]. 5) A Complete Description of the Subjects and Issues Involved: Changes are made to Part 517 to correct statutory quotations, make edits for internal consistency, standardize the style of statutory citations, and incorporate policies contained in recent Department General Information Letters. 6) Published studies or reports, and sources of underlying data, used to compose this rulemaking: None 7) Will this proposed rulemaking replace an emergency rule currently in effect? No 8) Does this rulemaking contain an automatic repeal date? No 9) Do these proposed amendments contain incorporations by reference? No 10) Are there any other proposed rulemakings pending on this Part? No 11) Statement of Statewide Policy Objectives: These rules do not create or enlarge a mandate as described in Section 3(b) of the State Mandates Act. 12) Time, Place, and Manner in which interested persons may comment on this proposed rulemaking: Persons who wish to submit comments on this proposed rulemaking may submit them in writing by no later than 45 days after publication of this Notice to: Edward J. Mroczkowski Associate Counsel Illinois Department of Revenue Legal Services Office 101 W. Jefferson Springfield, IL 62702 (217) 782-7055 REV.GCO@illinois.gov 13) Initial Regulatory Flexibility Analysis: A) Description of the type of small business, not for profit corporations or small municipalities subject to the proposed amendments: Electric and gas cooperatives, municipal utilities. B) Description of the proposed reporting, bookkeeping and other procedures required for compliance with the amendments: General tax preparation and recordkeeping. C) Description of the types of professional skills necessary for compliance: Basic accounting and computer skills. 14) Small Business Economic Impact Analysis: Determine whether the rulemaking has an adverse impact on small business (fewer than 50 full-time employees or less than $4,000,000 in gross annual sales). An adverse impact is one that can be reasonably foreseen on small businesses including, but not limited to, a loss of customers, loss of revenue, or increased business expenses. If the proposed amendment has an adverse impact on small business, the agency must provide an economic impact analysis including: A) Types of businesses subject to the proposed amendments: 22 Utilities B) Estimated number of small business subject to the proposed amendments: This charge applies to public utilities, municipal utilities, and electric and gas cooperatives, and this rulemaking does not change or expand that. There are currently 128 entities registered for the charge for electricity and 47 entities registered for the charge for gas. The Department does not have information as to how many of those utilities and cooperatives are considered small businesses. DEPARTMENT OF REVENUE NOTICE OF PROPOSED AMENDMENTS C) Categories that the agency reasonably believes the rulemaking will impact, including (Check all that apply): viii. record keeping D) Projected reporting, recordkeeping and other administrative costs for compliance with the proposed amendments: No additional costs. E) Type of professional skills necessary for preparation of any report or record required for compliance with the proposed amendments Basic recordkeeping, no new requirements. F) Statement of the probable positive or negative economic effect on small business: No economic effect on small business. G) Description of any less intrusive or costly alternative methods of achieving the purposes of the amendments: Not applicable as there is no economic effect on small business. 15) Regulatory Agenda on which this rulemaking was summarized: January 2026 16) Any other information or justification for the proposed amendment that the agency believes would be helpful to the public regarding the proposed amendment. For example, a discussion or analysis of the benefits of the proposed amendment is projected to have on the Illinois public, consumers, investors or other similar groups. No additional information. The full text of the Proposed Amendments begins on the next page: DEPARTMENT OF REVENUE NOTICE OF PROPOSED AMENDMENTS TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 517 RENEWABLE ENERGY RESOURCES AND COAL TECHNOLOGY DEVELOPMENT ASSISTANCE CHARGE Section 517.100 Definitions 517.110 Nature of Renewable Energy Resources and Coal Technology Development Assistance Charge 517.120 Renewable Energy Resources and Coal Technology Development Assistance Charge Rates 517.130 Renewable Energy Resources and Coal Technology Development Assistance Charge Return AUTHORITY: Implementing Section 2505-510, and authorized by Section 2505-795, of the Civil Administrative Code of Illinois (Department of Revenue Law) [20 ILCS 2505/2505-510 and 2505-795]. SOURCE: Adopted by emergency rule at 22 Ill. Reg. 3141, effective January 27, 1998, for a maximum of 150 days; adopted at 22 Ill. Reg. 10907, effective June 8, 1998; amended at 50 Ill. Reg. ______, effective ____________. Section 517.100 Definitions For the purposes of this Part: "non-residential electric service" means electric utility service which is not residential electric service [305 ILCS 20/13]; "non-residential gas service" means gas utility service which is not residential gas service [305 ILCS 20/13]; "residential electric service" means electric utility service for household purposes delivered to a dwelling of 2 or fewer units which is billed under a residential rate, or electric utility service for household purposes delivered to a dwelling unit or units which is billed under a residential rate and is registered by a separate meter for each dwelling unit [305 ILCS 20/13]; DEPARTMENT OF REVENUE NOTICE OF PROPOSED AMENDMENTS "residential gas service" means gas utility service for household purposes distributed to a dwelling of 2 or fewer units which is billed under a residential rate, or gas utility service for household purposes distributed to a dwelling unit or units which is billed under a residential rate and is registered by a separate meter for each dwelling unit [305 ILCS 20/13]. "Renewable Energy Resources Program" is a program administered by the Illinois Environmental Protection Agency, and provides grants, loans, and other incentives to foster investment in and the development and use of renewable energy resources. [20 ILCS 687/6-3(a)] (Source: Amended at 50 Ill. Reg. ______, effective ____________) Section 517.110 Nature of Renewable Energy Resources and Coal Technology Development Assistance Charge a) Notwithstanding the provisions of Section 16-111 of the Public Utilities Act, each public utility, electric cooperative, as defined in Section 3.4 of the Electric Supplier Act, gas cooperative, and municipal utility, as referenced in Section 3- 105 of the Public Utilities Act, that is engaged in the delivery of electricity or the distribution of natural gas within the State of Illinois shall, effective January 1, 1998, assess each of its customer accounts a monthly Renewable Energy Resources and Coal Technology Development Assistance Charge. [20 ILCS 687/6-5(a)] ba) The changecharges imposed by this Part shall only apply to customers of municipal electric or gas utilities and electric or gas cooperatives if the municipal electric or gas utility or electric or gas cooperative makes an affirmative decision to impose the charge. If a municipal electric or gas utility or electric or gas cooperative does not assess this charge, its customers shall not be eligible for the Renewable Energy Resources Program. [20 ILCS 687/6-5(e)](Section 6-5(e) of the Renewable Energy, Energy Efficiency, and Coal Resources Development Law of 1997 (see P.A. 90-561)) cb) If a municipal electric or gas utility or an electric or gas cooperative makes an affirmative decision to impose the charge, the municipal electric or gas utility or electric or gas cooperative shall inform the Department of Revenue in writing of such decision when it begins to impose the charge. [20 ILCS 687/6-5(e)]If a DEPARTMENT OF REVENUE NOTICE OF PROPOSED AMENDMENTS municipal electric utility or an electric cooperative makes an affirmative decision to impose the charge, such municipal electric utility or electric cooperative shall inform the Department of Revenue in writing of such decision when it begins to impose such charge. d) A temporary interruption in the delivery of electricity or distribution of natural gas to customers does not mean a public utility, electric or gas cooperative, or municipal utility that collects the charge has ceased to be engaged in the delivery of electricity or the distribution of natural gas. Public utilities, electric or gas cooperatives, and municipal utilities shall continue to collect and remit the charge during temporary interruptions in delivery of electricity or distribution of natural gas. (Source: Amended at 50 Ill. Reg. ______, effective ____________) Section 517.120 Renewable Energy Resources and Coal Technology Development Assistance Charge Rates The Renewable Energy Resources and Coal Technology Development Assistance Charge shall be assessed monthly for each customer account as follows: a) $0.05 per month on each account for residential electric service as defined in Section 517.100 of this Part; b) $0.05 per month on each account for residential gas service as defined in Section 517.100 of this Part; c) $0.50 per month on each account for non-residential electric service, as defined in Section 517.100 of this Part, which hadtaking less than 10 megawatts of peak demand during the previous calendar year; d) $0.50 per month on each account for non-residential gas service, as defined in Section 517.100 of this Part, which had distributed to ittaking less than 4,000,000 therms of gas during the previous calendar year; e) $37.50 per month on each account for non-residential electric service, as defined in Section 517.100 of this Part, which hadtaking 10 megawatts or greater of peak demand during the previous calendar year; and DEPARTMENT OF REVENUE NOTICE OF PROPOSED AMENDMENTS f) $37.50 per month on each account for non-residential gas service, as defined in Section 517.100 of this Part which hadtaking 4,000,000 or more therms of gas distributed to it during the previous calendar year. [20 ILCS 687/6-5(a)](Section 6-5(a) of the Renewable Energy, Energy Efficiency, and Coal Resources Development Law of 1997 (see P.A. 90-561)) (Source: Amended at 50 Ill. Reg. ______, effective ____________) Section 517.130 Renewable Energy Resources and Coal Technology Development Assistance Charge Return a) The Renewable Energy Resources and Coal Technology Development Assistance Charge collected shall be paid to the Department of Revenue by the thtities assessing this charge with a monthly return due on or before the 20 day of the month following the month in which the Renewable Energy Resources and Coal Technology Development Assistance Charges were collected. b) The return required to be filed under subsection (a) of this Section shall be signed and verified and contain all of the following information: 1) name of utility or cooperative; 2) address of utility or cooperative; 3) Illinois Business Tax Number, Federal Employer Identification Number, or Registration Number; 4) total number of residential accounts for gas service, electric service, or both upon which the Renewable Energy Resources and Coal Technology Development Assistance Charge was collected; 5) total number of non-residential accounts for gas service which hadtaking less than 4 million therms of gas delivered during the previous calendar year upon which the Renewable Energy Resources and Coal Technology Development Assistance Charge was collected; 6) total number of non-residential accounts for gas service which hadtaking 4 million or more therms of gas delivered during the previous calendar year upon which the Renewable Energy Resources and Coal Technology Development Assistance Charge was collected; 7) total number of non-residential accounts for electric service which hadtaking less than 10 megawatts of peak demand during the previous calendar year upon which the Renewable Energy Resources and Coal Technology Development Assistance Charge was collected; 8) total number of non-residential accounts for electric service which hadtaking 10 megawatts or greater of peak demand during the previous calendar year upon which the Renewable Energy Resources and Coal Technology Development Assistance Charge was collected; and 9) such other information as the Department of Revenue may reasonably require. (Source: Amended at 50 Ill. Reg. ______, effective ____________) STATE BOARD OF ELECTIONS NOTICE OF ADOPTED AMENDMENT