(20 ILCS 655/1) (from Ch. 67 1/2, par. 601)
Sec. 1.
This Act shall be known and may be cited as the
"Illinois Enterprise Zone Act".
(Source: P.A. 82-1019.)
(20 ILCS 655/2) (from Ch. 67 1/2, par. 602)
Sec. 2.
The General Assembly finds and declares that the
health, safety and welfare of the people of this State are dependent
upon a healthy economy and vibrant communities; that the continual encouragement,
development, growth and expansion
of the private sector within the State requires a cooperative and continuous
partnership between government and the private sector; and that there are
certain depressed
areas in this State that need the particular attention of government, business,
labor and the citizens of Illinois to
help attract private sector investment into these areas and directly aid
the local community and its residents. Therefore,
it is declared to be the purpose of this Act to explore ways and means of
stimulating business and
industrial growth and retention in depressed areas and stimulating neighborhood
revitalization of depressed areas of the State by means of relaxed government
controls and tax incentives in those areas.
(Source: P.A. 82-1019.)
(20 ILCS 655/3) (from Ch. 67 1/2, par. 603)
Sec. 3. Definitions. As used in this Act, the following words shall
have the meanings ascribed to them, unless the context otherwise requires:
(a) "Department" means the Department of Commerce and Economic Opportunity.
(b) "Enterprise Zone" means an area of the State certified by the Department
as an Enterprise Zone pursuant to this Act.
(c) "Depressed Area" means an area in which pervasive poverty, unemployment
and economic distress exist.
(d) "Designated Zone Organization" means an association or entity: (1)
the members of which are substantially all residents of the Enterprise Zone;
(2) the board of directors of which is elected by the members of the organization;
(3) which satisfies the criteria set forth in Section 501(c)(3) or 501(c)(4) of the
Internal Revenue Code; and (4) which exists primarily for the purpose of
performing within such area or zone for the benefit of the residents and businesses
thereof any of the functions set forth in Section 8 of this Act.
(e) "Agency" means each officer, board, commission and agency created
by the Constitution, in the executive branch of State government, other
than the State Board of Elections; each officer, department, board, commission,
agency, institution, authority, university, body politic and corporate of
the State; and each administrative unit or corporate outgrowth of the State
government which is created by or pursuant to statute, other than units
of local government and their officers, school districts and boards of election
commissioners; each administrative unit or corporate outgrowth of the above
and as may be created by executive order of the Governor. No entity shall
be considered an "agency" for the purposes of this Act unless authorized
by law to make rules or regulations.
(f) "Rule" means each agency statement of general applicability that implements,
applies, interprets or prescribes law or policy, but does not include (i)
statements concerning only the internal management of an agency and not
affecting private rights or procedures available to persons or entities
outside the agency, (ii) intra-agency memoranda, or (iii) the prescription
of standardized forms.
(g) "Board" means the Enterprise Zone Board created in Section 5.2.1.
(h) "Local labor market area" means an economically integrated area within which individuals can reside and find employment within a reasonable distance or can readily change jobs without changing their place of residence.
(i) "Full-time equivalent job" means a job in which the new employee works for the recipient or for a corporation under contract to the recipient at a rate of at least 35 hours per week. A recipient who employs labor or services at a specific site or facility under contract with another may declare one full-time, permanent job for every 1,820 hours worked per year under that contract. Vacations, paid holidays, and sick time are included in this computation. Overtime is not considered a part of regular hours.
(j) "Full-time retained job" means any employee defined as having a full-time or full-time equivalent job preserved at a specific facility or site, the continuance of which is threatened by a specific and demonstrable threat, which shall be specified in the application for development assistance. A recipient who employs labor or services at a specific site or facility under contract with another may declare one retained employee per year for every 1,750 hours worked per year under that contract, even if different individuals perform on-site labor or services.
(Source: P.A. 102-108, eff. 1-1-22.)
(20 ILCS 655/4) (from Ch. 67 1/2, par. 604)
Sec. 4. Qualifications for enterprise zones.
(1) An area is qualified to become an enterprise zone which:
As provided in Section 10-5.3 of the River Edge Redevelopment Zone Act, upon the expiration of the term of each River Edge Redevelopment Zone in existence on August 7, 2012 (the effective date of Public Act 97-905), that River Edge Redevelopment Zone will become available for its previous designee or a new applicant to compete for designation as an enterprise zone. No preference for designation will be given to the previous designee of the zone.
(2) Any criteria established by the Department or by law which utilize the rate
of unemployment for a particular area shall provide that all persons who
are not presently employed and have exhausted all unemployment benefits
shall be considered unemployed, whether or not such persons are actively
seeking employment.
(Source: P.A. 101-81, eff. 7-12-19; 102-108, eff. 1-1-22.)
(20 ILCS 655/4.1)
Sec. 4.1. Department recommendations.
(a) For all applications that qualify under Section 4 of this Act, the Department shall issue recommendations by assigning a score to each applicant. The scores will be determined by the Department, based on the extent to which an applicant meets the criteria points under subsection (f) of Section 4 of this Act. Scores will be determined using the following scoring system:
(b) After assigning a score for each of the individual criteria using the point system as described in subsection (a), the Department shall then take the sum of the scores for each applicant and assign a final score. The Department shall then submit this information to the Board, as required in subsection (c) of Section 5.2, as its recommendation.
(Source: P.A. 102-108, eff. 1-1-22.)
(20 ILCS 655/5) (from Ch. 67 1/2, par. 605)
Sec. 5.
Initiation of Enterprise Zones by Municipality or County.
(a) No area may be designated as an enterprise zone except pursuant to an
initiating ordinance adopted in accordance with this Section.
(b) A county or municipality may by ordinance designate an area within
its jurisdiction as an enterprise zone, subject to the certification of
the Department in accordance with this Act, if:
(i) the area is qualified in accordance with Section 4; and
(ii) the county or municipality has conducted at least one public hearing
within the proposed zone area on the question of whether to create the zone,
what local plans, tax incentives and other programs should be established
in connection with the zone, and what the boundaries of the zone should
be; public notice of such hearing shall be published in at least one newspaper
of general circulation within the zone area, not more than 20 days nor less
than 5 days before the hearing.
(c) An ordinance designating an area as an enterprise zone shall set forth:
(i) a precise description of the area comprising the zone, either in the
form of a legal description or by reference to roadways, lakes and waterways,
and township, county boundaries;
(ii) a finding that the zone area meets the qualifications of Section 4;
(iii) provisions for any tax incentives or reimbursement for taxes, which
pursuant to state and federal
law apply to business enterprises within the zone at the election of the
designating county or municipality, and which are not applicable throughout
the county or municipality;
(iv) a designation of the area as an enterprise zone, subject to the approval
of the Department in accordance with this Act;
(v) the duration or term of the enterprise zone.
(d) This Section does not prohibit a municipality or county from extending
additional tax incentives or reimbursement for business enterprises in Enterprise
Zones or throughout their territory by separate ordinance.
(e) No county or municipality located within the Metro East Mass
Transit District which adopts an ordinance designating an area within the
District as an Enterprise Zone shall provide for any exemption, deduction,
credit, refund or abatement of any taxes imposed by the Metro East Mass
Transit District Board of Trustees under Section 5.01 of the "Local Mass
Transit District Act", approved July 21, 1959, as amended.
(f) The Department shall encourage applications from all areas of the
State and shall actively solicit applications from those counties with
populations of less than 300,000.
(Source: P.A. 85-870.)
(20 ILCS 655/5.1) (from Ch. 67 1/2, par. 606)
Sec. 5.1. Application to Department.
(a) A county or municipality which
has adopted an ordinance designating an area as an enterprise zone shall
make written application to the Department to have such proposed enterprise
zone certified by the Department as an Enterprise Zone. The application shall include:
(b) The Department may provide for provisional certification of substantially complete applications pending the receipt of any of the items identified in subsection (a) of this Section or any additional information requested by the Department.
(Source: P.A. 102-108, eff. 1-1-22.)
(20 ILCS 655/5.2) (from Ch. 67 1/2, par. 607)
Sec. 5.2. Department review of Enterprise Zone applications.
(a) All
applications which are to be considered and acted upon by the Department
during a calendar year must be received by the Department no later than
December 31 of the preceding calendar year.
Any application received after December 31 of any calendar year shall
be held by the Department for consideration and action during the following
calendar year.
Each enterprise zone application shall include a specific definition of the applicant's local labor market area.
(a-5) The Department shall, no later than July 31, 2013, develop an application process for an enterprise zone application. The Department has emergency rulemaking authority for the purpose of application development only until 12 months after the effective date of this amendatory Act of the 97th General Assembly.
(b) Upon receipt of an application from a county or municipality the Department
shall review the application to determine whether the designated area
qualifies as an enterprise zone under Section 4 of this Act.
(c) No later than June 30, the Department shall notify all applicant municipalities
and counties of the Department's determination of the qualification of their
respective designated enterprise zone areas, and shall send qualifying applications, including the applicant's scores for each of the items set forth in subsection (a) of Section 4.1 and the applicant's final score under that Section, to the Board for the Board's consideration, along with supporting documentation of the basis for the Department's decision.
(d) If any such designated area is found to be qualified to be an enterprise
zone by the Department under subsection (c) of this Section, the Department shall, no later than July 15, send a letter of notification to each member of the General Assembly whose legislative district or representative district contains all or part of the designated area and publish a notice in at
least one newspaper of general circulation within the proposed zone area
to notify the general public of the application and their opportunity to
comment. Such notice shall include a description of the area and a brief
summary of the application and shall indicate locations where the applicant
has provided copies of the application for public inspection. The notice
shall also indicate appropriate procedures for the filing of written comments
from zone residents, business, civic and other organizations and property
owners to the Department. The Department and the Board may consider written comments submitted pursuant to this Section or any other information regarding a pending enterprise zone application submitted after the deadline for enterprise zone application and received prior to the Board's decision on all pending applications.
(e) (Blank).
(f) (Blank).
(g) (Blank).
(h) (Blank).
(Source: P.A. 102-108, eff. 1-1-22.)
(20 ILCS 655/5.2.1)
Sec. 5.2.1. Enterprise Zone Board.
(a) An Enterprise Zone Board is hereby created within the Department.
(b) The Board shall consist of the following 5 members:
Board members shall serve without compensation but may be reimbursed for necessary expenses incurred in the performance of their duties.
(c) Each member appointed under item (3) of subsection (b) shall have at least 5 years of experience in business, economic development, or site location. Of the members appointed under item (3) of subsection (b): one member shall reside in Cook County; one member shall reside in DuPage, Kane, Lake, McHenry, or Will County; and one member shall reside in a county other than Cook, DuPage, Kane, Lake, McHenry, or Will.
(d) Of the initial members appointed under item (3) of subsection (b): one member shall serve for a term of 2 years; one member shall serve for a term of 3 years; and one member shall serve for a term of 4 years. Thereafter, all members appointed under item (3) of subsection (b) shall serve for terms of 4 years. Members appointed under item (3) of subsection (b) may be reappointed. The Governor may remove a member appointed under item (3) of subsection (b) for incompetence, neglect of duty, or malfeasance in office.
(e) By September 30, 2015, and September 30 of each year thereafter, all applications filed by December 31 of the preceding calendar year and deemed qualified by the Department shall be approved or denied by the Board. If such application is not approved by September 30, the application shall be considered denied. If an application is denied, the Board shall inform the applicant of the specific reasons for the denial.
(f) A majority of the Board will determine whether an application is approved or denied. The Board is not, at any time, required to designate an enterprise zone.
(g) In determining which designated areas shall be approved and certified as enterprise zones, the Board shall give preference to the extent to which the area meets the criteria set forth in Section 4.
(Source: P.A. 97-905, eff. 8-7-12; 98-109, eff. 7-25-13.)
(20 ILCS 655/5.3) (from Ch. 67 1/2, par. 608)
Sec. 5.3. Certification of Enterprise Zones; effective date.
(a) Certification of Board-approved designated Enterprise Zones shall be made by the
Department by certification of the designating ordinance. The Department
shall promptly issue a certificate for each Enterprise Zone upon
approval by the Board. The certificate shall be signed by the Director of the
Department, shall make specific reference to the designating ordinance,
which shall be attached thereto, and shall be filed in the office of the
Secretary of State. A certified copy of the Enterprise Zone Certificate, or
a duplicate original thereof, shall be recorded in the office of recorder
of deeds of the county in which the Enterprise Zone lies.
(b) An Enterprise Zone certified prior to January 1, 2016 or on or after January 1, 2017 shall be effective on January 1 of the first calendar year after Department certification. An Enterprise Zone certified on or after January 1, 2016 and on or before December 31, 2016 shall be effective on the date of the Department's certification. The
Department shall transmit a copy of the certification to the Department
of Revenue, and to the designating municipality or county.
Upon certification of an Enterprise Zone, the terms and provisions of the
designating ordinance shall be in effect, and may not be amended or repealed
except in accordance with Section 5.4.
(c) With the exception of Enterprise Zones scheduled to expire before December 31, 2018, an Enterprise Zone designated before the effective date of this amendatory Act of the 97th General Assembly shall be in effect for 30 calendar years, or for
a lesser number of years specified in the certified designating ordinance.
Notwithstanding the foregoing, any Enterprise Zone in existence on the effective date of this amendatory Act of the 98th General Assembly that has a term of 20 calendar years may be extended for an additional 10 calendar years upon amendment of the designating ordinance by the designating municipality or county and submission of the ordinance to the Department. The amended ordinance must be properly recorded in the Office of Recorder of Deeds of each county in which the Enterprise Zone lies. Each Enterprise Zone in existence on the effective date of this amendatory Act of the 97th General Assembly that is scheduled to expire before July 1, 2016 may have its termination date extended until July 1, 2016 upon amendment of the designating ordinance by the designating municipality or county extending the termination date to July 1, 2016 and submission of the ordinance to the Department. The amended ordinance must be properly recorded in the Office of Recorder of Deeds of each county in which the Enterprise Zone lies. An Enterprise Zone designated on or after the effective date of this amendatory Act of the 97th General Assembly shall be in effect for a term of 15 calendar years, or for a lesser number of years specified in the certified designating ordinance. An enterprise zone designated on or after the effective date of this amendatory Act of the 97th General Assembly shall be subject to review by the Board after 13 years for an additional 10-year designation beginning on the expiration date of the enterprise zone. During the review process, the Board shall consider the costs incurred by the State and units of local government as a result of tax benefits received by the enterprise zone as well as whether the Zone has substantially implemented the plans and achieved the goals set forth in its original application, including satisfaction of the investment and job creation or retention information provided by the Applicant with respect to paragraph (f) of subsection (1) of Section 4 of the Act. Enterprise Zones shall terminate at midnight of December 31 of the final
calendar year of the certified term, except as provided in Section 5.4.
(d) Except for Enterprise Zones authorized under subsection (f), Zones that become available for designation pursuant to Section 10-5.3 of the River Edge Redevelopment Zone Act, or those designated pursuant to another statutory authority providing for the creation of Enterprise Zones, no more than a total of 97 Enterprise Zones may be certified by the Department
and in existence in any calendar year. In any calendar year, the
Department
may not certify more than 3 Zones located within the same municipality. The Department may not certify more than a total of
18 Enterprise Zones located within the same county (whether within
municipalities or within unincorporated territory). Beginning in calendar year 2021 and for any year in which there are at least 4 Zones available for designation, at least 25% of Zones available for designation in a given calendar year must be awarded to Zones located in counties with populations of less than 300,000 unless there are no applicants from such locations for that calendar year.
(e) Notwithstanding any other provision of law, if (i) the county board of
any county in which a current military base is located, in part or in whole, or
in which a military
base that has been closed within 20 years of the effective date of this
amendatory Act of 1998 is located, in part or in whole, adopts a designating
ordinance in accordance with Section 5 of this Act to designate the military
base in that county as an enterprise zone and (ii) the property otherwise
meets the
qualifications for an enterprise zone as prescribed in Section 4 of this Act,
then the Department may certify the designating ordinance or ordinances, as the
case may be.
(f) Applications for Enterprise Zones that are scheduled to expire in 2016, including Enterprise Zones that have been extended until 2016 by this amendatory Act of the 97th General Assembly, shall be submitted to the Department no later than December 31, 2014. At that time, the Zone becomes available for either the previously designated area or a different area to compete for designation. No preference for designation as a Zone will be given to the previously designated area.
For Enterprise Zones that are scheduled to expire on or after January 1, 2017 and prior to January 1, 2024, an application process shall begin 2 years prior to the year in which the Zone expires. At that time, the Zone becomes available for either the previously designated area or a different area to compete for designation. For Enterprise Zones that are scheduled to expire on or after January 1, 2024, an application process shall begin 5 years prior to the year in which the Zone expires. At that time, the Zone becomes available for either the previously designated area or a different area to compete for designation. No preference for designation as a Zone will be given to the previously designated area.
Each Enterprise Zone that reapplies for certification but does not receive a new certification shall expire on its scheduled termination date.
(Source: P.A. 102-108, eff. 1-1-22.)
(20 ILCS 655/5.4) (from Ch. 67 1/2, par. 609)
Sec. 5.4. Amendment and decertification of Enterprise
Zones.
(a) The terms of a certified enterprise zone designating ordinance
may be amended to
(b) The Department shall approve or disapprove a proposed amendment to
a certified enterprise zone within 90 days of its receipt of the application
from the municipality or county. The Department may not approve changes
in a Zone which are not in conformity with this Act, as now or hereafter
amended, or with other applicable laws. If the Department issues an amended
certificate for an Enterprise Zone, the amended certificate, together with
the amended zone designating ordinance, shall be filed, recorded and
transmitted as provided in Section 5.3.
(c) An Enterprise Zone may be decertified by joint action of the
Department and the designating county or municipality in accordance with this
Section.
The designating county or municipality shall conduct at least one public
hearing within the zone prior to its adoption of an ordinance of
de-designation. The mayor of the designating municipality or the chairman of
the county
board of the designating county shall execute a joint decertification
agreement with the Department. A decertification of an Enterprise Zone shall
not
become effective until at least 6 months after the execution of the
decertification
agreement, which shall be filed in the office of the Secretary of State.
(d) An Enterprise Zone may be decertified for cause by
the Department in accordance with this Section. Prior to
decertification: (1) the Department shall notify the chief elected official
of the designating county or municipality in writing of the specific
deficiencies which provide cause for decertification; (2) the Department
shall place the designating county or municipality on probationary status for
at least 6 months during which time corrective action may be
achieved in the enterprise zone by the designating county or municipality;
and, (3) the Department
shall conduct at least one public hearing within the zone. If such
corrective action is not achieved during the probationary period, the
Department shall issue an amended certificate
signed by the Director of the Department decertifying the enterprise zone,
which certificate shall be filed in the
office of the Secretary of State. A certified copy of the amended
enterprise zone certificate, or a duplicate original thereof, shall be
recorded in the office of recorder of the county in which the enterprise
zone lies, and shall be provided to the chief elected official of the
designating county or municipality. Decertification of an Enterprise Zone
shall not become effective until 60 days after the date of filing.
(d-1) The Department shall provisionally decertify any Enterprise Zone that fails to file a report or fails to report any capital investment, job creation or retention, or State tax expenditures for 3 consecutive calendar years. Prior to provisional decertification: (1) the Department shall notify the chief elected official of the designating county or municipality in writing of the specific deficiencies which provide cause for decertification; (2) the Department shall place the designating county or municipality on probationary status for at least 6 months during which time corrective action may be achieved in the Enterprise Zone by the designating county or municipality; and (3) the Department shall conduct at least one public hearing within the Zone. If such corrective action is not achieved during the probationary period, the Department shall issue an amended certificate signed by the Director of the Department provisionally decertifying the Enterprise Zone as of the scheduled termination date of the then-current designation. If the provisionally-decertified Zone was approved and designated after the 102nd General Assembly and has been in existence for less than 15 years, such Zone shall not be eligible for an additional 10-year designation after the expiration date of the original Zone set forth in subsection (c) of Section 5.3. Further, if such corrective action is not achieved during the probationary period provided for in this Section, following such probationary period the Zone becomes available for a different area to compete for designation.
(e) In the event of a decertification, provisional decertification, or an amendment reducing the length
of the term or the area of an Enterprise Zone or the adoption of an ordinance
reducing or eliminating tax benefits in an Enterprise Zone, all benefits
previously extended within the Zone pursuant to this Act or pursuant to
any other Illinois law providing benefits specifically to or within Enterprise
Zones shall remain in effect for the original stated term of the Enterprise
Zone, with respect to business enterprises within the Zone on the effective
date of such decertification, provisional decertification, or amendment, and with respect to individuals
participating in urban homestead
programs under this Act.
(f) Except as otherwise provided in Section 5.4.1, with respect to
business enterprises (or expansions thereof) which
are proposed or under development within a Zone at the time of a
decertification
or an amendment reducing the length of the term of the Zone, or excluding
from the Zone area the site of the proposed enterprise, or an ordinance
reducing or eliminating tax benefits in a Zone, such business enterprise
shall be entitled to the benefits previously applicable within the Zone
for the original stated term of the Zone, if the business enterprise
establishes:
In declaratory judgment actions under this paragraph, the Department and
the designating municipality or county shall be necessary parties defendant.
(Source: P.A. 102-108, eff. 1-1-22.)
(20 ILCS 655/5.4.1)
Sec. 5.4.1.
Adoption of Tax Increment Financing.
(a) If (i) a redevelopment project area is, will be, or has been created by
a
municipality under
Division 74.4 of the Illinois Municipal Code, (ii) the
redevelopment project
area contains property that is located in an enterprise zone,
(iii) the municipality adopts an amendment to the enterprise zone designating
ordinance pursuant to Section 5.4 of this Act specifically concerning the
abatement of taxes on property located within a redevelopment project area
created pursuant to Division 74.4 of the Illinois Municipal Code, and (iv) the
Department certifies the ordinance amendment, then the property that is located
in both the enterprise zone and the redevelopment project area shall not be
eligible for the abatement of taxes under Section 18-170 of the Property Tax
Code.
No business enterprise or expansion or individual, however, that has
constructed a new
improvement or renovated or rehabilitated an existing improvement and has
received an abatement on the improvement under Section 18-170 of the Property
Tax Code shall be denied any benefit previously extended within the zone
pursuant to this Act or pursuant to any other Illinois law providing benefits
specifically to or within enterprise zones.
Moreover, if the business enterprise or individual presents evidence to the
municipality within 30 days after the adoption by the municipality of an
amendment to the designating ordinance the sufficiency of which shall be
determined by findings of the corporate authorities made within 30 days of the
receipt of such evidence by the municipality, that before the date of the
notice of the public hearing provided by the municipality regarding the
amendment to the designating ordinance
(i) the business enterprise or expansion or
individual
was committed to
locate within the enterprise zone, (ii) substantial and
binding financial obligations were made towards the development of the
enterprise, and (iii) those
commitments were made in reasonable reliance on the
benefits and programs that were applicable to the enterprise or
individual by reason of the enterprise zone, then the enterprise or expansion
or individual shall not be denied any benefit previously extended within the
zone pursuant to this Act or pursuant to any other Illinois law providing
benefits specifically to or within enterprise zones.
(b) This Section applies to all property located within both a
redevelopment project area adopted under Division 74.4 of the
Illinois Municipal Code and an enterprise zone even if the redevelopment
project area or the enterprise zone was adopted before the effective
date of this amendatory Act of 1997.
(c) After July 1, 1997, if (i) a redevelopment project area is created by a
municipality under Division 74.4 of the Illinois Municipal Code and (ii) the
redevelopment project area contains property that is located in an
enterprise zone, the municipality must adopt an amendment to the
certified enterprise zone designating ordinance under Section 5.4 that
property that is located in both the enterprise zone and the
redevelopment project area shall not be eligible for any abatement of
taxes under Section 18-170 of the Property Tax Code for new
improvements or the renovation or rehabilitation of existing improvements.
(d) In declaratory judgment actions under this Section, the Department
and the designating municipality shall be necessary parties defendant.
(Source: P.A. 90-258, eff. 7-30-97.)
(20 ILCS 655/5.5)
(from Ch. 67 1/2, par. 609.1)
Sec. 5.5. High Impact Business.
(a) In order to respond to unique opportunities to assist in the
encouragement, development, growth, and expansion of the private sector through
large scale investment and development projects, the Department is authorized
to receive and approve applications for the designation of "High Impact
Businesses" in Illinois subject to the following conditions:
(b) Businesses designated as High Impact Businesses pursuant to
subdivision (a)(3)(A) of this Section shall qualify for the credits and
exemptions described in the
following Acts: Section 9-222 and Section 9-222.1A of the Public Utilities
Act,
subsection (h)
of Section 201 of the Illinois Income Tax Act,
and Section 1d of
the
Retailers' Occupation Tax Act; provided that these credits and
exemptions
described in these Acts shall not be authorized until the minimum
investments set forth in subdivision (a)(3)(A) of this
Section have been placed in
service in qualified properties and, in the case of the exemptions
described in the Public Utilities Act and Section 1d of the Retailers'
Occupation Tax Act, the minimum full-time equivalent jobs or full-time retained jobs set
forth in subdivision (a)(3)(A) of this Section have been
created or retained.
Businesses designated as High Impact Businesses under
this Section shall also
qualify for the exemption described in Section 5l of the Retailers' Occupation
Tax Act. The credit provided in subsection (h) of Section 201 of the Illinois
Income Tax Act shall be applicable to investments in qualified property as set
forth in subdivision (a)(3)(A) of this Section.
(b-5) Businesses designated as High Impact Businesses pursuant to
subdivisions (a)(3)(B), (a)(3)(B-5), (a)(3)(C), and (a)(3)(D) of this Section shall qualify
for the credits and exemptions described in the following Acts: Section 51 of
the Retailers' Occupation Tax Act, Section 9-222 and Section 9-222.1A of the
Public Utilities Act, and subsection (h) of Section 201 of the Illinois Income
Tax Act; however, the credits and exemptions authorized under Section 9-222 and
Section 9-222.1A of the Public Utilities Act, and subsection (h) of Section 201
of the Illinois Income Tax Act shall not be authorized until the new electric
generating facility, the new gasification facility, the new transmission facility, or the new, expanded, or
reopened coal mine is operational,
except that a new electric generating facility whose primary fuel source is
natural gas is eligible only for the exemption under Section 5l of the
Retailers' Occupation Tax Act.
(b-6) Businesses designated as High Impact Businesses pursuant to subdivision (a)(3)(E) or (a)(3)(E-5) of this Section shall qualify for the exemptions described in Section 5l of the Retailers' Occupation Tax Act; any business so designated as a High Impact Business being, for purposes of this Section, a "Wind Energy Business".
(b-7) Beginning on January 1, 2021, businesses designated as High Impact Businesses by the Department shall qualify for the High Impact Business construction jobs credit under subsection (h-5) of Section 201 of the Illinois Income Tax Act if the business meets the criteria set forth in subsection (i) of this Section. The total aggregate amount of credits awarded under the Blue Collar Jobs Act (Article 20 of Public Act 101-9) shall not exceed $20,000,000 in any State fiscal year.
(c) High Impact Businesses located in federally designated foreign trade
zones or sub-zones are also eligible for additional credits, exemptions and
deductions as described in the following Acts: Section 9-221 and Section
9-222.1 of the Public
Utilities Act; and subsection (g) of Section 201, and Section 203
of the Illinois Income Tax Act.
(d) Except for businesses contemplated under subdivision (a)(3)(E) or (a)(3)(E-5) of this Section, existing Illinois businesses which apply for designation as a
High Impact Business must provide the Department with the prospective plan
for which 1,500 full-time retained jobs would be eliminated in the event that the
business is not designated.
(e) Except for new wind power facilities contemplated under subdivision (a)(3)(E) of this Section, new proposed facilities which apply for designation as High Impact
Business must provide the Department with proof of alternative non-Illinois
sites which would receive the proposed investment and job creation in the
event that the business is not designated as a High Impact Business.
(f) Except for businesses contemplated under subdivision (a)(3)(E) of this Section, in the event that a business is designated a High Impact Business
and it is later determined after reasonable notice and an opportunity for a
hearing as provided under the Illinois Administrative Procedure Act, that
the business would have placed in service in qualified property the
investments and created or retained the requisite number of jobs without
the benefits of the High Impact Business designation, the Department shall
be required to immediately revoke the designation and notify the Director
of the Department of Revenue who shall begin proceedings to recover all
wrongfully exempted State taxes with interest. The business shall also be
ineligible for all State funded Department programs for a period of 10 years.
(g) The Department shall revoke a High Impact Business designation if
the participating business fails to comply with the terms and conditions of
the designation.
(h) Prior to designating a business, the Department shall provide the
members of the General Assembly and Commission on Government Forecasting and Accountability
with a report setting forth the terms and conditions of the designation and
guarantees that have been received by the Department in relation to the
proposed business being designated.
(i) High Impact Business construction jobs credit. Beginning on January 1, 2021, a High Impact Business may receive a tax credit against the tax imposed under subsections (a) and (b) of Section 201 of the Illinois Income Tax Act in an amount equal to 50% of the amount of the incremental income tax attributable to High Impact Business construction jobs credit employees employed in the course of completing a High Impact Business construction jobs project. However, the High Impact Business construction jobs credit may equal 75% of the amount of the incremental income tax attributable to High Impact Business construction jobs credit employees if the High Impact Business construction jobs credit project is located in an underserved area.
The Department shall certify to the Department of Revenue: (1) the identity of taxpayers that are eligible for the High Impact Business construction jobs credit; and (2) the amount of High Impact Business construction jobs credits that are claimed pursuant to subsection (h-5) of Section 201 of the Illinois Income Tax Act in each taxable year. Any business entity that receives a High Impact Business construction jobs credit shall maintain a certified payroll pursuant to subsection (j) of this Section.
As used in this subsection (i):
"High Impact Business construction jobs credit" means an amount equal to 50% (or 75% if the High Impact Business construction project is located in an underserved area) of the incremental income tax attributable to High Impact Business construction job employees. The total aggregate amount of credits awarded under the Blue Collar Jobs Act (Article 20 of Public Act 101-9) shall not exceed $20,000,000 in any State fiscal year
"High Impact Business construction job employee" means a laborer or worker who is employed by an Illinois contractor or subcontractor in the actual construction work on the site of a High Impact Business construction job project.
"High Impact Business construction jobs project" means building a structure or building or making improvements of any kind to real property, undertaken and commissioned by a business that was designated as a High Impact Business by the Department. The term "High Impact Business construction jobs project" does not include the routine operation, routine repair, or routine maintenance of existing structures, buildings, or real property.
"Incremental income tax" means the total amount withheld during the taxable year from the compensation of High Impact Business construction job employees.
"Underserved area" means a geographic area that meets one or more of the following conditions:
(j) Each contractor and subcontractor who is engaged in and executing a High Impact Business Construction jobs project, as defined under subsection (i) of this Section, for a business that is entitled to a credit pursuant to subsection (i) of this Section shall:
A general contractor is not prohibited from relying on a certified payroll of a lower-tier subcontractor, provided the general contractor does not knowingly rely upon a subcontractor's false certification.
Any contractor or subcontractor subject to this subsection, and any officer, employee, or agent of such contractor or subcontractor whose duty as an officer, employee, or agent it is to file a certified payroll under this subsection, who willfully fails to file such a certified payroll on or before the date such certified payroll is required by this paragraph to be filed and any person who willfully files a false certified payroll that is false as to any material fact is in violation of this Act and guilty of a Class A misdemeanor.
The taxpayer in charge of the project shall keep the records submitted in accordance with this subsection on or after June 5, 2019 (the effective date of Public Act 101-9) for a period of 5 years from the date of the last payment for work on a contract or subcontract for the High Impact Business construction jobs project.
The records submitted in accordance with this subsection shall be considered public records, except an employee's address, telephone number, and social security number, and made available in accordance with the Freedom of Information Act. The Department of Labor shall share the information with the Department in order to comply with the awarding of a High Impact Business construction jobs credit. A contractor, subcontractor, or public body may retain records required under this Section in paper or electronic format.
(k) Upon 7 business days' notice, each contractor and subcontractor shall make available for inspection and copying at a location within this State during reasonable hours, the records identified in this subsection (j) to the taxpayer in charge of the High Impact Business construction jobs project, its officers and agents, the Director of the Department of Labor and his or her deputies and agents, and to federal, State, or local law enforcement agencies and prosecutors.
(Source: P.A. 101-9, eff. 6-5-19; 102-108, eff. 1-1-22; 102-558, eff. 8-20-21; 102-605, eff. 8-27-21; 102-662, eff. 9-15-21; 102-673, eff. 11-30-21; 102-813, eff. 5-13-22.)
(20 ILCS 655/6) (from Ch. 67 1/2, par. 610)
Sec. 6. Powers and Duties of Department.
(A) General Powers. The Department shall administer this Act and shall
have the following powers and duties:
(B) Specific Duties:
A report with recommendations including representative comments of these
groups shall be submitted by the Department to the county or municipality
which designated the area as an Enterprise Zone, Governor and General Assembly
not later than 12 months after such test programs have commenced, or not
later than 3 months following the termination of such test programs, whichever
first occurs.
(Source: P.A. 97-905, eff. 8-7-12.)
(20 ILCS 655/7) (from Ch. 67 1/2, par. 611)
Sec. 7.
State Incentives Regarding Public Services and Physical
Infrastructure.
(a) This Act does not restrict tax incentive financing pursuant to the
"Tax Increment Allocation Redevelopment Act".
(b) Industrial development bonds. Priority in the use of industrial
development bonds issued by the Illinois Finance Authority
shall be given to businesses located in an Enterprise Zone.
(c) Deposit of State funds by the State Treasurer. The State Treasurer
is authorized and encouraged to place deposits of State funds with financial
institutions doing business in an Enterprise Zone.
(Source: P.A. 93-205, eff. 1-1-04.)
(20 ILCS 655/8) (from Ch. 67 1/2, par. 612)
Sec. 8.
Zone Administration.
The administration of an Enterprise Zone
shall be under the jurisdiction of the designating municipality or county.
Each designating municipality or county shall, by ordinance, designate a
Zone Administrator for the certified zones within its jurisdiction. A Zone
Administrator must be an officer or employee of the municipality or county.
The Zone Administrator shall be the liaison between the designating
municipality or county, the Department, and any designated zone organizations
within zones under his jurisdiction.
A designating municipality or county may designate one or more organizations
qualified under paragraph (d) of Section 3 to be designated zone organizations
for purposes
of this Act. The municipality or county, may, by ordinance, delegate functions
within an Enterprise Zone to one or more designated zone organizations in such zones.
Subject to the necessary governmental authorizations, designated zone
organizations
may provide the following services or perform the following functions in
coordination with the municipality or county:
(a) Provide or contract for provision of public services including, but
not limited to:
(b) Exercise authority for the enforcement of any code, permit, or licensing
procedure within an Enterprise Zone.
(c) Provide a forum for business, labor and government action on zone
innovations.
(d) Apply for regulatory relief as provided in Section 8 of this
Act.
(e) Receive title to publicly owned land.
(f) Perform such other functions as the responsible government entity
may deem appropriate, including offerings and contracts for insurance with
businesses within the Zone.
(g) Agree with local governments to provide such public services within
the zones by contracting with private firms and organizations, where feasible
and prudent.
(h) Solicit and receive contributions to improve the quality of life in
the Enterprise Zone.
(Source: P.A. 91-357, eff. 7-29-99.)
(20 ILCS 655/8.1)
Sec. 8.1. Accounting.
(a) Any business receiving tax incentives due to its location within an Enterprise Zone or its designation as a High Impact Business must annually report to the Department of Revenue information reasonably required by the Department of Revenue to enable the Department to verify and calculate the total Enterprise Zone or High Impact Business tax benefits for property taxes and taxes imposed by the State that are received by the business, broken down by incentive category and enterprise zone, if applicable. Reports will be due no later than May 31 of each year and shall cover the previous calendar year. The first report will be for the 2012 calendar year and will be due no later than May 31, 2013. Failure to report data may result in ineligibility to receive incentives. To the extent that a business receiving tax incentives has obtained an Enterprise Zone Building Materials Exemption Certificate or a High Impact Business Building Materials Exemption Certificate, that business is required to report those building materials exemption benefits only under subsection (a-5) of this Section. No additional reporting for those building materials exemption benefits is required under this subsection (a). In addition, if the Department determines that 80% or more of the businesses receiving tax incentives because of their location within a particular Enterprise Zone failed to submit the information required under this subsection (a) to the Department in any calendar year, then the Enterprise Zone may be decertified by the Department. If the Department is able to determine that specific businesses are failing to submit the information required under this subsection (a) to the Department in any calendar year to the Zone Administrator, regardless of the Administrator's efforts to enforce reporting, the Department may, at its discretion, suspend the benefits to the specific business rather than an outright decertification of the particular Enterprise Zone. The Department, in consultation with the Department of Revenue, is authorized to adopt rules governing ineligibility to receive exemptions, including the length of ineligibility. Factors to be considered in determining whether a business is ineligible shall include, but are not limited to, prior compliance with the reporting requirements, cooperation in discontinuing and correcting violations, the extent of the violation, and whether the violation was willful or inadvertent.
(a-5) Each contractor or other entity that has been issued an Enterprise Zone Building Materials Exemption Certificate under Section 5k of the Retailers' Occupation Tax Act or a High Impact Business Building Materials Exemption Certificate under Section 5l of the Retailers' Occupation Tax Act shall annually report to the Department of Revenue the total value of the Enterprise Zone or High Impact Business building materials exemption from State taxes. Reports shall contain information reasonably required by the Department of Revenue to enable it to verify and calculate the total tax benefits for taxes imposed by the State, and shall be broken down by Enterprise Zone. Reports are due no later than May 31 of each year and shall cover the previous calendar year. The first report will be for the 2013 calendar year and will be due no later than May 31, 2014. Failure to report data may result in revocation of the Enterprise Zone Building Materials Exemption Certificate or High Impact Business Building Materials Exemption Certificate issued to the contractor or other entity.
The Department of Revenue is authorized to adopt rules governing revocation determinations, including the length of revocation. Factors to be considered in revocations shall include, but are not limited to, prior compliance with the reporting requirements, cooperation in discontinuing and correcting violations, and whether the certificate was used unlawfully during the preceding year.
(b) Each person required to file a return under the Gas Revenue Tax Act, the Gas Use Tax Act, the Electricity Excise Tax Act, or the Telecommunications Excise Tax Act shall file, on or before May 31 of each year, a report with the Department of Revenue, in the manner and form required by the Department of Revenue, containing information reasonably required by the Department of Revenue to enable the Department of Revenue to calculate the amount of the deduction for taxes imposed by the State that is taken under each Act, respectively, due to the location of a business in an Enterprise Zone or its designation as a High Impact Business. The report shall be itemized by business and the business location address.
(c) Employers shall report their job creation, retention, and capital investment numbers within the zone annually to the Department of Revenue no later than May 31 of each calendar year. High Impact Businesses shall report their job creation, retention, and capital investment numbers to the Department of Revenue no later than May 31 of each year. With respect to job creation or retention, employers and High Impact Businesses shall use best efforts to submit diversity information related to the gender and ethnicity of such employees.
(d) The Department of Revenue will aggregate and collect the tax, job, and capital investment data by Enterprise Zone and High Impact Business and report this information, formatted to exclude company-specific proprietary information, to the Department and the Board by August 1, 2013, and by August 1 of every calendar year thereafter. The Department will include this information in their required reports under Section 6 of this Act. The Board shall consider this information during the reviews required under subsection (d-5) of Section 5.4 of this Act and subsection (c) of Section 5.3 of this Act.
(e) The Department of Revenue, in its discretion, may require that the reports filed under this Section be submitted electronically.
(f) The Department of Revenue shall have the authority to adopt rules as are reasonable and necessary to implement the provisions of this Section.
(Source: P.A. 102-108, eff. 1-1-22.)
(20 ILCS 655/8.2)
Sec. 8.2. Zone Administrator.
(a) Each Zone Administrator designated under Section 8 of this Act shall post a copy of the boundaries of the Enterprise Zone on its official Internet website and shall provide an electronic copy to the Department. The Department shall post each copy of the boundaries of an Enterprise Zone that it receives from a Zone Administrator on its official Internet website.
(b) The Zone Administrator shall collect and aggregate the following information:
(c) By April 1 of each year, each Zone Administrator shall file a copy of its fee schedule with the Department, and the Department shall post the fee schedule on its website. Zone Administrators shall charge no more than 0.5% of the cost of building materials of the project associated with the specific Enterprise Zone, with a maximum fee of no more than $50,000.
(Source: P.A. 97-905, eff. 8-7-12; 98-109, eff. 7-25-13.)
(20 ILCS 655/9) (from Ch. 67 1/2, par. 613)
Sec. 9.
State Regulatory Exemptions In Enterprise Zones.
(a) The Department
shall conduct an ongoing review of such agency rules and
regulations that may be identified by the department or representatives
of designating municipalities and counties as business enterprises and
preliminarily appearing
to the Department to:
(i) affect the conduct of business, industry and commerce;
(ii) impose excessive costs on either the creation or conduct of such enterprises; and
(iii) inhibit the development and expansions of enterprises within Enterprise Zones.
The Department shall conduct hearings, pursuant to public notice, to solicit
public comment on such identified rules and regulations as
part of this review process.
(b) No later than August 1 of each calendar year, the
Department shall publish in the Illinois
Register a list of such rules and regulations identified pursuant to paragraph
(a). The Department shall transmit a copy of the list to each agency which
has promulgated rules or regulations on the list.
(c) Within 90 days of the publication of the list by the Department, each
agency which promulgated rules or regulations identified therein shall file
a written report with the Department detailing
for each identified rule or regulation:
(i) the need or justification;
(ii) whether the rule or regulation is mandated by state or federal law,
or is discretionary, and to what extent;
(iii) a synopsis of the history of the rule, including any internal agency
review after its original promulgation; and
(iv) any appropriate explanation of its relationship to other regulatory requirements.
The promulgating agency shall also include any available data, analysis
and studies concerning the economic impact of the identified rules and
regulations. The agency responses shall be public records.
(d) No later than January 1 of the following calendar year, the Department
shall file proposed
rules exempting business enterprises within Enterprise Zones from those
agency rules and regulations contained in the published list, for which the Department
finds that the job creation or business development incentives for Enterprise
Zone development engendered by the exemption outweigh the need and justification
for the rule or regulation. In making its findings, the Department shall
consider all information, data, and opinions submitted to it by the public,
as well as by promulgating agencies, as well as information otherwise available to it.
(e) The proposed rules and regulations promulgated by the Department
shall be in the form of amendments to the existing rules and regulations
to be affected, and shall be subject to the Illinois Administrative Procedure Act.
(f) Upon its effective date, any exempting rule or regulation of the Department
shall supersede the exempted agency rule or regulation in accordance
with the terms of the exemption. Such exemptions may apply only to business
enterprises within Enterprise Zones during the effective term of the respective
Zones. Agencies may not promulgate emergency rules to circumvent an exemption
effected by a Department exemption
rule; any such emergency rules shall not be effective within Enterprise
Zones to the extent inconsistent with the terms of such an exemption.
(Source: P.A. 83-1114.)
(20 ILCS 655/9.1) (from Ch. 67 1/2, par. 614)
Sec. 9.1. State and local regulatory alternatives.
(a) Agencies may
provide in their rules and regulations for:
Such exemptions, modifications, or alternatives shall be effected by rule
or regulation promulgated in accordance with the Illinois Administrative
Procedure Act. The Agency promulgating such exemptions, modifications, or
alternatives shall file with its proposed rule or regulation its findings
that the proposed
rule or regulation provides economic incentives within enterprise zones
which promote the purposes of this Act and which, to the extent they include
any exemptions or reductions in regulatory standards or requirements, outweigh
the need or justification for the existing rule or regulation.
(b) If any agency promulgates a rule or regulation pursuant to paragraph
(a) affecting a rule or regulation contained on the list published by the
Department pursuant to Section 9, prior to the completion of the rulemaking
process for the Department's rules under that Section, the agency shall
immediately transmit a copy of its proposed rule or regulation to the Department,
together
with a statement of reasons as to why the Department should defer to the
agency's proposed rule or regulation. Agency rules promulgated under paragraph
(a) shall, however, be subject to the exemption rules and regulations of
the Department promulgated under Section 9.
(c) Within enterprise zones, the designating county or municipality may
modify all local ordinances and regulations regarding (1) zoning; (2) licensing;
(3) building codes, excluding however, any regulations treating building
defects; (4) rent control and price controls (except for the minimum wage).
Notwithstanding any shorter statute of limitation to the contrary, actions
against any contractor or architect who designs, constructs, or rehabilitates
a building or structure in an enterprise zone in accordance with local standards
specifically applicable within zones which have been relaxed may be commenced
within 10 years from the time of beneficial occupancy of the building or
use of the structure.
(Source: P.A. 101-81, eff. 7-12-19.)
(20 ILCS 655/9.2) (from Ch. 67 1/2, par. 615)
Sec. 9.2. Exemptions from Regulatory Relaxation.
(a) Section 9 and
subsection (a) of Section 9.1 do not apply to rules and regulations promulgated
pursuant to:
(b) No exemption, modification or alternative to any agency rule or regulation
promulgated under Section 9 or 9.1 shall be effective which
(Source: P.A. 99-143, eff. 7-27-15.)
(20 ILCS 655/9.3)
Sec. 9.3. Railroad right-of-way. Any business entity located in an enterprise zone shall be granted access to build facilities to cross a railroad right-of-way owned by a land management company and not a registered rail carrier for the purpose of conveyance of grain, aggregate, construction materials, and other commodities over, under, or across that right-of-way. A business entity whose facilities cross a right-of-way shall pay the land management company operating the right-of-way a one time standard crossing fee of $1,500 for each crossing plus the cost associated with modifications to existing insurance contracts of the land management company. The standard crossing fee shall be in lieu of any license, permit, application, or any other fee or charges to reimburse the land management company for the direct expense incurred by the land management company as a result of the crossing. The company shall also reimburse the land management company or rail carrier for any actual flagging expenses associated with the crossing in addition to the standard crossing fee.
(Source: P.A. 99-525, eff. 6-30-16.)
(20 ILCS 655/10) (from Ch. 67 1/2, par. 616)
Sec. 10.
Sale of Publicly-Owned Real Property in an Enterprise Zone.
Once an area becomes an Enterprise Zone, pursuant to provisions contained
in the Enterprise Zone agreement, the State and any county or municipality
that owns any unused structures or vacant land within the Enterprise Zone
may dispose of such structure or vacant land in one of the following ways:
(A) sell such structures or vacant land at public auction or by other
methods available to dispose of such property; or
(B) establish an urban homestead program that provides:
(1) that the State or county or municipality will sell an individual a
residence or portion thereof it owns for a sum not to exceed $100.
(2) that the individual agrees to live in the residence for a period of seven years.
(3) that the individual agrees to renovate or remodel the property to
meet the level of maintenance stated in the agreement between the individual
and the State or county or municipality.
(4) that the State, county or municipality shall assign the property to
the individual at the end of the seven year residency requirement when satisfactory
improvements to the property have been made; or
(C) establish an urban shopstead program that provides:
(1) that the State or county or municipality will sell to a designated
Zone organization a structure or portion thereof it owns for a sum not to exceed $100.
(2) that the designated Zone organization agrees to renovate or remodel
the property to meet the level of maintenance stated in the agreement between
the individual and the State or county or municipality.
(3) that the State, county or municipality shall assign the property to
the designated Zone organization when satisfactory improvements to the property
have been made.
(4) that the designated Zone organization may sell or lease such structure
to commercial or industrial businesses pursuant to procedures which shall
be contracted in the agreement between the Zone organization and the State
or county or municipality. The Zone organization may also retain such structure
in whole or part for its own use. Any proceeds derived from the use, lease,
or sale of such property shall be used for cost recovery and for activities
entered into pursuant to Section 8 of this Act, as agreed to between the
State, County, or Municipality and the designated Zone organization.
Such disposal of real property by the methods described above shall give
preference to a proposed enterprise zone in the selection process by the
Department as set forth in Section
4.
(Source: P.A. 82-1019.)
(20 ILCS 655/11) (from Ch. 67 1/2, par. 617)
Sec. 11.
(a) A business entity may receive a deduction against
income subject to state taxes for a contribution to a designated zone
organization if the project for which the contribution is made has been
specifically approved by the designating municipality or county, and by the Department.
(b) Any designated zone organization seeking to have a project approved
for contribution must submit an application to the Department describing
the nature and benefit of the project and its potential contributors.
The application must address how the following criteria will be met:
(1) The project must contribute to the self help efforts of the residents
of the area involved.
(2) The project must involve the residents of the area in planning and
implement the project.
(3) The project's lack of sufficient resources.
(4) The designated zone organization must be fiscally responsible for the project.
(c) The project must enhance the Enterprise Zone in one of the following ways:
(1) by creating permanent jobs;
(2) by physically improving the housing stock;
(3) stimulating neighborhood business activity; or
(4) by preventing crime.
(d) If the designated zone organization demonstrates its ability to meet
the criteria in subsection (b), and will enhance the neighborhood in one
of the ways listed in subsection (c), the Department shall approve the
organization's proposed projects and specify the amount of contributions it
is eligible to receive for such project. Comments from state elected
officials, and county and municipal officials in which all or part of the
Enterprise Zone are located, or in which the project is proposed to be
located, shall be solicited by the Department in making such decision.
(e) Within 45 days of the receipt of an application, the Department shall
give notice to the applicant as to whether the application has been approved
or disapproved. If the Department disapproves the application, it shall
specify the reasons for this decision and allow 60 days for the applicant to
amend and resubmit its application. The Department shall provide assistance
upon request to applicants. Resubmitted applications shall receive the
Department's approval or disapproval within 30 days of submission. Those
resubmitted applications satisfying initial Department objectives shall be
approved unless reasonable circumstances warrant disapproval.
(f) On an annual basis, the designated zone organization shall furnish a
statement to the Department on the programmatic and financial status of any
approved project and an audited financial statement of the project.
(g) For any project which is approved and for which there is a specified
amount of contributions which the designated Zone Organization may receive
for such project as provided in subsection (d) of this Section, the designated
Zone Organization shall provide to the Department any information necessary
to determine the eligibility of a contribution to the project for a deduction
pursuant to subsection (b)(2)(N) of Section 203 of the "Illinois Income
Tax Act". The Department shall certify to the Department of Revenue the
taxpayers eligible for and the amounts of contributions which those taxpayers
may claim as a deduction pursuant to subsection (b)(2)(N) of Section 203
of the "Illinois Income Tax Act". The total of all actual contributions
approved by the Department for deductions pursuant to subsection (b)(2)(N)
of Section 203 of the "Illinois Income Tax Act" shall not exceed $15,400,000
in any one calendar year.
(Source: P.A. 83-1539.)
(20 ILCS 655/11.1) (from Ch. 67 1/2, par. 617.1)
Sec. 11.1.
Any business located within the Enterprise Zone which has
received tax credits or exemptions, regulatory relief or any other benefits
under this Act shall notify the Department and the county and municipal
officials in which the Enterprise Zone is located within 60 days of the
cessation of any business operations conducted within the Enterprise Zone.
The Department shall promulgate rules to effect this Section.
(Source: P.A. 87-981.)
(20 ILCS 655/12-1) (from Ch. 67 1/2, par. 618)
Sec. 12-1.
Sections 12-1 through 12-10 of this Act shall be known and may
be cited as the "Enterprise Zone Loan Act".
(Source: P.A. 84-165.)
(20 ILCS 655/12-2) (from Ch. 67 1/2, par. 619)
Sec. 12-2. Definitions. Unless the context
clearly requires otherwise:
(a) "Financial institution" means a trust company,
a bank, a savings bank, a credit union, an investment bank, a
broker, an investment trust, a pension fund, a building and
loan association, a savings and loan association, an insurance
company or any venture capital company which is authorized to
do business in the State.
(b) "Participating lender" means any trust company,
bank, savings bank, credit union, investment bank, broker,
investment trust, pension fund, building and loan association,
savings and loan association, insurance company or venture
capital company approved by the Department which assumes a
portion of the financing for a business project.
(c) "Department" means the Illinois Department of Commerce
and Economic Opportunity.
(d) "Business" means a for-profit, legal entity located in an
Illinois Enterprise Zone including, but not limited to, any sole proprietorship,
partnership, corporation, joint venture, association or
cooperative.
(e) "Loan" means an agreement or contract to provide a loan or other
financial aid to a business.
(f) "Project" means any specific economic development
activity of a commercial, industrial, manufacturing,
agricultural, scientific, service or other business in an Enterprise Zone, the
result of which yields an increase in jobs and may include
the purchase or lease of machinery and equipment, the lease
or purchase of real property or funds for infrastructure
necessitated by site preparation, building construction or
related purposes but does not include refinancing current
debt.
(g) "Fund" means the Enterprise Zone Loan
Fund created in Section 12-6.
(Source: P.A. 94-793, eff. 5-19-06.)
(20 ILCS 655/12-3) (from Ch. 67 1/2, par. 620)
Sec. 12-3.
Powers and Duties.
The Department
has the power to:
(a) Provide loans from the funds appropriated
to a business undertaking a project and
accept mortgages or other evidences of indebtedness or
security of such business.
(b) Enter into agreements, accept funds or grants
and cooperate with agencies of the federal government, local
units of government and local regional economic development
corporations or organizations for the purposes of carrying out
this Act.
(c) Enter into contracts, letters of credit or any
other agreements or contracts with financial institutions
necessary or desirable to carry out the purposes of this Act.
Any such agreement or contract may include, without limitation,
terms and provisions relating to a specific project such as
loan documentation, review and approval procedures, organization
and servicing rights, default conditions and other
program aspects.
(d) Fix, determine, charge and collect any
premiums, fees, charges, costs and expenses, including application
fees, commitment fees, program fees, financing charges
or publication fees in connection with its activities under
this Act.
(e) Establish application, notification, contract
and other procedures, rules or regulations deemed necessary
and appropriate.
(f) Subject to the provisions of any contract with
another person and consent to the modification or restructuring
of any loan agreement to which the Department is a party.
(g) Take any actions which are necessary or appropriate
to protect the State's interest in the event of
bankruptcy, default, foreclosure or noncompliance with the
terms and conditions of financial assistance or participation
provided under this Act, including the power to sell, dispose,
lease or rent, upon terms and conditions determined by the
Director to be appropriate, real or personal property which
the Department may receive as a result thereof.
(h) Acquire and accept by gift, grant, purchase or
otherwise, but not by condemnation, fee simple title, or such
lesser interest as may be desired, in land, and to improve or
arrange for the improvement of such land for industrial or
commercial site development purposes, and to lease or convey
such land, or interest in land, so acquired and so improved,
including sale and conveyance subject to a mortgage, for such
price, upon such terms and at such time as the Department may
determine, provided that prior to exercising its authority
under this subsection, the Director shall find that other
means of financing and developing any such project are not
reasonably available and that such action is consistent with
the purposes and policies of this Act.
(i) Exercise such other powers as are necessary or
incidental to the foregoing.
(Source: P.A. 84-165.)
(20 ILCS 655/12-4) (from Ch. 67 1/2, par. 621)
Sec. 12-4.
Loans.
Any loan made under this Act
shall:
(a) Be made only if a participating lender, or
other funding source including the applicant, also provides
a portion of the financing with respect to the project, and
only if the Department determines, on the basis of all the
information available to it, that the project would not be
undertaken in Illinois unless the loan is provided. Such
other risk assumption may be in the form of a loan, letter of
credit, guarantee, loan participation, bond purchase, direct
cash payment or other form approved by the Department.
(b) Finance no more than 25% of the total
amount of any single project and be approved for amounts from
the Fund not to exceed $2,000,000 for any single project,
unless waived by the Director upon a finding that such waiver
is appropriate to accomplish the purposes of this Act.
(c) Be protected by adequate security satisfactory
to the Department to secure payment of the loan agreement.
(d) Be in such principal amount and form and contain
such terms and provisions with respect to property insurance,
repairs, alterations, payment of taxes and assessments,
delinquency charges, default remedies, additional security
and other matters as the Department shall determine adequate
to protect the public interest.
(e) Include provisions to call the loan agreement
as due and payable if the project is not completed, if the
project fails to generate anticipated employment opportunities
or if the business ceases to operate the project.
(f) Be made only after the Department has determined
that the loan will cause a project to be undertaken
which has the potential to create substantial employment in
relation to the principal amount of the loan.
(g) Be made with a business that has certified the
project is a new plant start-up or expansion and is not a
relocation of an existing business from another site in
Illinois unless that relocation results in substantial employment
growth.
(Source: P.A. 84-165.)
(20 ILCS 655/12-5) (from Ch. 67 1/2, par. 622)
Sec. 12-5.
Loan Applications.
Applications for
loans shall be submitted to the Department on forms and
subject to filing fees prescribed by the Department. The
Department shall not be prohibited from soliciting such
applications. The Department shall conduct such investigation
and obtain such information concerning the business as
is necessary and diligent to complete a loan agreement.
The Department's investigation shall include facts about the
company's history, job opportunities, stability of employment,
past and present condition and structure, actual and pro-forma
income statements, present and future market prospects and
management qualifications and any other aspects material to
the financing request.
After consideration of such data and after such
other action as is deemed appropriate, the Department shall
approve or deny the application. If the Department approves
the application, its approval shall specify the amount of
funds to be provided and the loan agreement provisions. The
business shall be promptly notified of such action by the
Department.
(Source: P.A. 84-165.)
(20 ILCS 655/12-6) (from Ch. 67 1/2, par. 623)
Sec. 12-6.
Enterprise Zone Loan Fund.
(a)
There is hereby created the Enterprise Zone Loan Fund to
be held as part of the State Treasury. The Department is
authorized to make loans from the Fund for the purposes
established under this Act. The State Treasurer shall have
custody of the Fund and may invest in securities constituting
direct obligations of the United States Government, or in
obligations the principal of and interest on which are
guaranteed by the United States Government, or in certificates
of deposit of any State or national bank which are fully
secured by obligations guaranteed as to principal and interest
by the United States Government. The purpose of the Fund is
to offer loans to finance firms considering the location
of a proposed plant in a certified Enterprise Zone and to provide financing to
carry out the purposes and provisions of paragraph (h) of
Section 12-3 of this Act. Such financing shall be in the
form of a loan, mortgage or other debt instrument. All loans
shall be conditioned on the project receiving financing from
participating lenders or other sources. Loan proceeds shall
be available for project costs associated with an expansion
of business capacity and employment, except for debt refinancing.
Targeted companies for the program shall primarily
consist of established industrial and service companies with
proven records of earnings which will sell their product to
markets beyond Illinois and which have proven multistate
location options. New ventures shall be considered only if
the entity is protected with adequate security with regard to
its financing and operation. The limitations and conditions
with respect to the use of this Fund shall not apply in
carrying out the purposes and provisions of paragraph (h) of Section
12-3 of this Act.
(b) Deposits in the Fund shall include, but are
not limited to:
(1) All receipts, including principal and interest
payments, royalties or other payments, from any loan made by
the Department under this Act.
(2) All proceeds of assets of whatever nature
received by the Department as a result of default and delinquency
with respect to loans made under this Act, including
proceeds from the sale, disposal, lease or rental of real
or personal property which the Department may receive as a
result thereof.
(3) Any appropriations, grants or gifts made to
the Fund.
(4) Any income received from interest on investments
of amounts from the Fund not currently needed to meet
the obligations of the Fund.
(Source: P.A. 84-165.)
(20 ILCS 655/12-7) (from Ch. 67 1/2, par. 624)
Sec. 12-7.
Construction.
Nothing in this Act
shall be construed as creating any rights of a competitor
of an approved borrower or any applicant whose application
is denied by the Department to challenge any application
which is accepted by the Department and any loan or other
agreement executed in connection therewith.
(Source: P.A. 84-165.)
(20 ILCS 655/12-8) (from Ch. 67 1/2, par. 625)
Sec. 12-8.
Confidentiality.
Any documentary
materials or data made or received by any member, agent or
employee of the Department shall be deemed to be confidential
and shall not be deemed public records to the extent that
such materials or data consist of trade secrets, commercial
or financial information regarding the operation of any
business conducted by an applicant for or recipient of any
form of assistance under this Act or information regarding
the competitive position of such business in a particular
field of endeavor.
(Source: P.A. 84-165.)
(20 ILCS 655/12-9) (from Ch. 67 1/2, par. 626)
Sec. 12-9. Report. On January 1 of each year,
the Department shall report on its operation of the Fund for
the preceding fiscal year to the Governor and the General
Assembly. For any fiscal year in which no operations are conducted by the Department because no funds were appropriated to the Fund, the report outlined by this Section is not required.
(Source: P.A. 102-108, eff. 1-1-22.)
(20 ILCS 655/12-10) (from Ch. 67 1/2, par. 627)
Sec. 12-10.
Federal Programs.
The Department
is authorized to accept and expend federal monies pursuant to
this Act except that terms and conditions hereunder which
are inconsistent with or prohibited by the federal authorization
under which such monies are made available shall not
apply with respect to the expenditure of such monies.
(Source: P.A. 84-165.)
(20 ILCS 655/13)
Sec. 13. Enterprise Zone construction jobs credit.
(a) Beginning on January 1, 2021, a business entity in a certified Enterprise Zone that makes a capital investment of at least $10,000,000 in an Enterprise Zone construction jobs project may receive an Enterprise Zone construction jobs credit against the tax imposed under subsections (a) and (b) of Section 201 of the Illinois Income Tax Act in an amount equal to 50% of the amount of the incremental income tax attributable to Enterprise Zone construction jobs credit employees employed in the course of completing an Enterprise Zone construction jobs project. However, the Enterprise Zone construction jobs credit may equal 75% of the amount of the incremental income tax attributable to Enterprise Zone construction jobs credit employees if the project is located in an underserved area.
(b) A business entity seeking a credit under this Section must submit an application to the Department and must receive approval from the designating municipality or county and the Department for the Enterprise Zone construction jobs credit project. The application must describe the nature and benefit of the project to the certified Enterprise Zone and its potential contributors. The total aggregate amount of credits awarded under the Blue Collar Jobs Act (Article 20 of Public Act 101-9) shall not exceed $20,000,000 in any State fiscal year.
Within 45 days after receipt of an application, the Department shall give notice to the applicant as to whether the application has been approved or disapproved. If the Department disapproves the application, it shall specify the reasons for this decision and allow 60 days for the applicant to amend and resubmit its application. The Department shall provide assistance upon request to applicants. Resubmitted applications shall receive the Department's approval or disapproval within 30 days after the application is resubmitted. Those resubmitted applications satisfying initial Department objectives shall be approved unless reasonable circumstances warrant disapproval.
On an annual basis, the designated zone organization shall furnish a statement to the Department on the programmatic and financial status of any approved project and an audited financial statement of the project.
The Department shall certify to the Department of Revenue the identity of taxpayers who are eligible for the credits and the amount of credits that are claimed pursuant to subparagraph (8) of subsection (f) of Section 201 the Illinois Income Tax Act.
The Enterprise Zone construction jobs credit project must be undertaken by the business entity in the course of completing a project that complies with the criteria contained in Section 4 of this Act and is undertaken in a certified Enterprise Zone. The Department shall adopt any necessary rules for the implementation of this subsection (b).
(c) Any business entity that receives an Enterprise Zone construction jobs credit shall maintain a certified payroll pursuant to subsection (d) of this Section.
(d) Each contractor and subcontractor who is engaged in and is executing an Enterprise Zone construction jobs credit project for a business that is entitled to a credit pursuant to this Section shall:
A general contractor is not prohibited from relying on a certified payroll of a lower-tier subcontractor, provided the general contractor does not knowingly rely upon a subcontractor's false certification.
Any contractor or subcontractor subject to this subsection, and any officer, employee, or agent of such contractor or subcontractor whose duty as an officer, employee, or agent it is to file a certified payroll under this subsection, who willfully fails to file such a certified payroll on or before the date such certified payroll is required by this paragraph to be filed and any person who willfully files a false certified payroll that is false as to any material fact is in violation of this Act and guilty of a Class A misdemeanor.
The taxpayer in charge of the project shall keep the records submitted in accordance with this subsection on or after June 5, 2019 (the effective date of Public Act 101-9) for a period of 5 years from the date of the last payment for work on a contract or subcontract for the project.
The records submitted in accordance with this subsection shall be considered public records, except an employee's address, telephone number, and social security number, and made available in accordance with the Freedom of Information Act. The Department of Labor shall accept any reasonable submissions by the contractor that meet the requirements of this subsection and shall share the information with the Department in order to comply with the awarding of Enterprise Zone construction jobs credits. A contractor, subcontractor, or public body may retain records required under this Section in paper or electronic format.
Upon 7 business days' notice, the contractor and each subcontractor shall make available for inspection and copying at a location within this State during reasonable hours, the records identified in paragraph (1) of this subsection to the taxpayer in charge of the project, its officers and agents, the Director of Labor and his or her deputies and agents, and to federal, State, or local law enforcement agencies and prosecutors.
(e) As used in this Section:
"Enterprise Zone construction jobs credit" means an amount equal to 50% (or 75% if the project is located in an underserved area) of the incremental income tax attributable to Enterprise Zone construction jobs credit employees.
"Enterprise Zone construction jobs credit employee" means a laborer or worker who is employed by an Illinois contractor or subcontractor in the actual construction work on the site of an Enterprise Zone construction jobs credit project.
"Enterprise Zone construction jobs credit project" means building a structure or building or making improvements of any kind to real property commissioned and paid for by a business that has applied and been approved for an Enterprise Zone construction jobs credit pursuant to this Section. "Enterprise Zone construction jobs credit project" does not include the routine operation, routine repair, or routine maintenance of existing structures, buildings, or real property.
"Incremental income tax" means the total amount withheld during the taxable year from the compensation of Enterprise Zone construction jobs credit employees.
"Underserved area" means a geographic area that meets one or more of the following conditions:
(Source: P.A. 101-9, eff. 6-5-19; 102-108, eff. 1-1-22; 102-558, eff. 8-20-21.)
Structure Illinois Compiled Statutes
20 ILCS 15/ - State Agency Entity Creation Act.
20 ILCS 20/ - Agency Energy Efficiency Act.
20 ILCS 25/ - H+T Affordability Index Act.
20 ILCS 30/ - African American Employment Plan Act.
20 ILCS 35/ - Government Electronic Records Act.
20 ILCS 40/ - Illinois Employment First Act.
20 ILCS 45/ - Open Operating Standards Act.
20 ILCS 50/ - Uniform Racial Classification Act.
20 ILCS 55/ - State Agency Student Worker Opportunity Act.
20 ILCS 60/ - Native American Employment Plan Act.
20 ILCS 65/ - Data Governance and Organization to Support Equity and Racial Justice Act.
20 ILCS 105/ - Illinois Act on the Aging.
20 ILCS 110/ - Civil Administrative Code of Illinois. (Department on Aging Law)
20 ILCS 205/ - Civil Administrative Code of Illinois. (Department of Agriculture Law)
20 ILCS 210/ - State Fair Act.
20 ILCS 220/ - Rural Rehabilitation Corporation Act.
20 ILCS 230/ - Biotechnology Sector Development Act.
20 ILCS 235/ - Illinois AgrAbility Act.
20 ILCS 301/ - Substance Use Disorder Act.
20 ILCS 302/ - Substance Use Disorder Rate Equity Act.
20 ILCS 1305/ - Department of Human Services Act.
20 ILCS 1310/ - Domestic Violence Shelters Act.
20 ILCS 1315/ - Illinois Youthbuild Act.
20 ILCS 1320/ - Assistive Technology Evaluation and Training Centers Act.
20 ILCS 1335/ - 2-1-1 Service Act.
20 ILCS 1340/ - Regional Integrated Behavioral Health Networks Act.
20 ILCS 1345/ - Illinois Commission on Volunteerism and Community Service Act.
20 ILCS 1705/ - Mental Health and Developmental Disabilities Administrative Act.
20 ILCS 2405/ - Rehabilitation of Persons with Disabilities Act.
20 ILCS 2407/ - Disabilities Services Act of 2003.
20 ILCS 2410/ - Bureau for the Blind Act.
20 ILCS 2421/ - Blind Vendors Act.
20 ILCS 415/ - Personnel Code.
20 ILCS 420/ - Local Personnel Program Assistance Act.
20 ILCS 430/ - Federal Surplus Property Act.
20 ILCS 435/ - Forms Notice Act.
20 ILCS 440/ - Office of Consumer Services Information Act.
20 ILCS 445/ - State Off Street Parking in Rockford Act.
20 ILCS 450/ - Data Security on State Computers Act.
20 ILCS 505/ - Children and Family Services Act.
20 ILCS 515/ - Child Death Review Team Act.
20 ILCS 520/ - Foster Parent Law.
20 ILCS 521/ - Foster Children's Bill of Rights Act.
20 ILCS 525/ - Statewide Foster Care Advisory Council Law.
20 ILCS 527/ - Department of Children and Family Services Statewide Youth Advisory Board Act.
20 ILCS 530/ - DCFS Residential Services Construction Grant Program Act.
20 ILCS 535/ - Administration of Psychotropic Medications to Children Act.
20 ILCS 540/ - Custody Relinquishment Prevention Act.
20 ILCS 607/ - Brownfields Redevelopment and Intermodal Promotion Act.
20 ILCS 608/ - Business Assistance and Regulatory Reform Act.
20 ILCS 609/ - Center for Business Ownership Succession and Employee Ownership Act.
20 ILCS 615/ - Displaced Homemakers Assistance Act.
20 ILCS 620/ - Economic Development Area Tax Increment Allocation Act.
20 ILCS 625/ - Illinois Economic Opportunity Act.
20 ILCS 627/ - Electric Vehicle Act.
20 ILCS 630/ - Illinois Emergency Employment Development Act.
20 ILCS 655/ - Illinois Enterprise Zone Act.
20 ILCS 660/ - Family Farm Assistance Act.
20 ILCS 662/ - Local Planning Technical Assistance Act.
20 ILCS 663/ - New Markets Development Program Act.
20 ILCS 665/ - Illinois Promotion Act.
20 ILCS 686/ - Reimagining Electric Vehicles in Illinois Act.
20 ILCS 687/ - Renewable Energy, Energy Efficiency, and Coal Resources Development Law of 1997.
20 ILCS 688/ - Illinois Resource Development and Energy Security Act.
20 ILCS 689/ - Illinois Renewable Fuels Development Program Act.
20 ILCS 692/ - Small Business Advisory Act.
20 ILCS 695/ - State and Regional Development Strategy Act.
20 ILCS 700/ - Technology Advancement and Development Act.
20 ILCS 701/ - High Technology School-to-Work Act.
20 ILCS 715/ - Corporate Accountability for Tax Expenditures Act.
20 ILCS 720/ - Illinois Main Street Act.
20 ILCS 725/ - Illinois Home Grown Business Opportunity Act.
20 ILCS 730/ - Energy Transition Act.
20 ILCS 735/ - Energy Community Reinvestment Act.
20 ILCS 740/ - Job Training Assistance and Support Services Pilot Program Act.
20 ILCS 745/ - Industrial Biotech Partnership Act.
20 ILCS 801/ - Department of Natural Resources Act.
20 ILCS 820/ - Forestry Cooperative Agreement Act.
20 ILCS 825/ - Forest Land Exchange Act.
20 ILCS 830/ - Interagency Wetland Policy Act of 1989.
20 ILCS 835/ - State Parks Act.
20 ILCS 840/ - State Parks Designation Act.
20 ILCS 845/ - State Park Audit Act.
20 ILCS 850/ - Illinois and Michigan Canal State Park Act.
20 ILCS 855/ - Wild or Scenic River Area Act.
20 ILCS 860/ - Outdoor Recreation Resources Act.
20 ILCS 862/ - Recreational Trails of Illinois Act.
20 ILCS 863/ - Prairie Wind Trail Property Transfer Act.
20 ILCS 865/ - Kaskaskia River Watershed Operation and Maintenance Act.
20 ILCS 870/ - Rend Lake Dam and Reservoir Operation and Maintenance Act.
20 ILCS 875/ - Firearms Training Act.
20 ILCS 880/ - Illinois Conservation Foundation Act.
20 ILCS 882/ - Natural Resources Restoration Trust Fund Act.
20 ILCS 885/ - Lead Sinker Act.
20 ILCS 890/ - Public Land Pack and Saddle Animal Access Act.
20 ILCS 896/ - Lake Michigan Wind Energy Act.
20 ILCS 1910/ - Coal Products Commission Transfer Act.
20 ILCS 1915/ - Surface Coal Mining Fee Act.
20 ILCS 1920/ - Abandoned Mined Lands and Water Reclamation Act.
20 ILCS 1005/ - Civil Administrative Code of Illinois. (Department of Employment Security Law)
20 ILCS 1010/ - State and Federal Employment Cooperation Act.
20 ILCS 1015/ - Public Employment Office Act.
20 ILCS 1020/ - New Hire Reporting Act.
20 ILCS 1105/ - Energy Conservation and Coal Development Act.
20 ILCS 1108/ - Clean Coal FutureGen for Illinois Act of 2011.
20 ILCS 1110/ - Illinois Coal and Energy Development Bond Act.
20 ILCS 1115/ - Energy Conservation Act.
20 ILCS 1120/ - Energy Policy and Planning Act.
20 ILCS 1125/ - Dickson Mounds State Memorial Act.
20 ILCS 1127/ - Illinois Center for Geographic Information Act.
20 ILCS 1130/ - Hazardous Waste Technology Exchange Service Act.
20 ILCS 1135/ - Superconducting Super Collider Act.
20 ILCS 1205/ - Financial Institutions Code.
20 ILCS 2105/ - Civil Administrative Code of Illinois. (Department of Professional Regulation Law)
20 ILCS 3205/ - Division of Banking Act.
20 ILCS 3210/ - Illinois Bank Examiners' Education Foundation Act.
20 ILCS 1370/ - Department of Innovation and Technology Act.
20 ILCS 1375/ - Illinois Information Security Improvement Act.
20 ILCS 1405/ - Civil Administrative Code of Illinois. (Department of Insurance Law)
20 ILCS 1410/ - Burn Victims Relief Act.
20 ILCS 1505/ - Civil Administrative Code of Illinois. (Department of Labor Law)
20 ILCS 1510/ - Illinois Guaranteed Job Opportunity Act.
20 ILCS 1605/ - Illinois Lottery Law.
20 ILCS 1805/ - Military Code of Illinois.
20 ILCS 1807/ - Illinois Code of Military Justice.
20 ILCS 1810/ - Military Property Act.
20 ILCS 1815/ - Illinois State Guard Act.
20 ILCS 1825/ - Illinois National Guardsman's Compensation Act.
20 ILCS 2215/ - Illinois Health Finance Reform Act.
20 ILCS 2225/ - Free Healthcare Benefits Application Assistance Act.
20 ILCS 2230/ - Health Care Affordability Act.
20 ILCS 2305/ - Department of Public Health Act. (Part 1)
20 ILCS 2313/ - Children's Environmental Health Officer Act.
20 ILCS 2320/ - Health Access Network Act.
20 ILCS 2325/ - Comprehensive Healthcare Workforce Planning Act.
20 ILCS 2335/ - Community Health Worker Advisory Board Act.
20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)
20 ILCS 2510/ - Certified Audit Program Law.
20 ILCS 2515/ - Illinois Department of Revenue Sunshine Act.
20 ILCS 2520/ - Taxpayers' Bill of Rights Act.
20 ILCS 2530/ - Taxation Disclosure Act.
20 ILCS 2605/ - Civil Administrative Code of Illinois. (Illinois State Police Law)
20 ILCS 2610/ - Illinois State Police Act.
20 ILCS 2615/ - Illinois State Police Radio Act.
20 ILCS 2620/ - Narcotic Control Division Abolition Act.
20 ILCS 2625/ - Volunteer Firefighting Rescue Unit Use Act.
20 ILCS 2630/ - Criminal Identification Act.
20 ILCS 2635/ - Illinois Uniform Conviction Information Act.
20 ILCS 2640/ - Statewide Organized Gang Database Act.
20 ILCS 2645/ - Statewide Senior Citizen Victimizer Database Act.
20 ILCS 2705/ - Civil Administrative Code of Illinois. (Department of Transportation Law)
20 ILCS 2715/ - Racial Profiling Prevention and Data Oversight Act.
20 ILCS 2805/ - Department of Veterans' Affairs Act.
20 ILCS 2905/ - State Fire Marshal Act.
20 ILCS 2910/ - Peace Officer Fire Investigation Act.
20 ILCS 3005/ - Governor's Office of Management and Budget Act.
20 ILCS 3010/ - Illinois Capital Budget Act.
20 ILCS 3020/ - Capital Spending Accountability Law.
20 ILCS 3105/ - Capital Development Board Act.
20 ILCS 3110/ - Building Authority Act.
20 ILCS 3115/ - Building Authority Bond Investment Act.
20 ILCS 3120/ - Asbestos Abatement Authority Act.
20 ILCS 3125/ - Energy Efficient Building Act.
20 ILCS 3130/ - Green Buildings Act.
20 ILCS 3305/ - Illinois Emergency Management Agency Act.
20 ILCS 3310/ - Nuclear Safety Law of 2004.
20 ILCS 3405/ - Historic Preservation Act.
20 ILCS 3410/ - Illinois Historic Sites Advisory Council Act.
20 ILCS 3415/ - Historical Sites Listing Act.
20 ILCS 3420/ - Illinois State Agency Historic Resources Preservation Act.
20 ILCS 3430/ - Old State Capitol Act.
20 ILCS 3435/ - Archaeological and Paleontological Resources Protection Act.
20 ILCS 3440/ - Human Skeletal Remains Protection Act.
20 ILCS 3475/ - Abraham Lincoln Presidential Library and Museum Act.
20 ILCS 3501/ - Illinois Finance Authority Act.
20 ILCS 3510/ - Asbestos Abatement Finance Act.
20 ILCS 3515/ - Illinois Environmental Facilities Financing Act.
20 ILCS 3610/ - Emergency Farm Credit Allocation Act.
20 ILCS 3805/ - Illinois Housing Development Act.
20 ILCS 3820/ - Illinois Investment and Development Authority Act.
20 ILCS 3855/ - Illinois Power Agency Act.
20 ILCS 3860/ - Illinois Health Information Exchange and Technology Act.
20 ILCS 3903/ - Illinois African-American Family Commission Act.
20 ILCS 3905/ - Alton Lake Heritage Parkway Corridor Law.
20 ILCS 3910/ - Anti-Crime Advisory Council Act.
20 ILCS 3915/ - Arts Council Act.
20 ILCS 3916/ - Asian American Family Commission Act.
20 ILCS 3921/ - Illinois Century Network Act.
20 ILCS 3926/ - Crime Reduction Task Force Act.
20 ILCS 3929/ - Capital Punishment Reform Study Committee Act.
20 ILCS 3930/ - Illinois Criminal Justice Information Act.
20 ILCS 3932/ - Deaf and Hard of Hearing Commission Act.
20 ILCS 3933/ - Illinois Early Learning Council Act.
20 ILCS 3934/ - Electronic Health Records Taskforce Act.
20 ILCS 3935/ - Experimental Organ Transplantation Procedures Act.
20 ILCS 3945/ - Geriatric Medicine Assistance Act.
20 ILCS 3948/ - Illinois Global Partnership Act.
20 ILCS 3950/ - Governor's Council on Health and Physical Fitness Act.
20 ILCS 3953/ - Government Buildings Energy Cost Reduction Act of 1991.
20 ILCS 3954/ - Green Governments Illinois Act.
20 ILCS 3955/ - Guardianship and Advocacy Act.
20 ILCS 3956/ - Human Services 211 Collaboration Board Act.
20 ILCS 3960/ - Illinois Health Facilities Planning Act.
20 ILCS 3966/ - Illinois Business Regulatory Review Act.
20 ILCS 3968/ - Interagency Coordinating Committee on Transportation Act.
20 ILCS 3975/ - Illinois Workforce Innovation Board Act
20 ILCS 3980/ - Laboratory Review Board Act.
20 ILCS 3983/ - Illinois Latino Family Commission Act.
20 ILCS 3985/ - Law Enforcement and Fire Fighting Medal of Honor Act.
20 ILCS 3988/ - Local Legacy Act.
20 ILCS 3990/ - Illinois Manufacturing Technology Alliance Act.
20 ILCS 4000/ - Minority Males Act.
20 ILCS 4007/ - Persons with Disabilities on State Agency Boards Act.
20 ILCS 4010/ - Illinois Council on Developmental Disabilities Law.
20 ILCS 4024/ - Interstate Sex Offender Task Force Act.
20 ILCS 4026/ - Sex Offender Management Board Act.
20 ILCS 4028/ - Violence Prevention Task Force Act.
20 ILCS 4030/ - World's Fair Commission (1976) Act.
20 ILCS 4040/ - Social Security Number Protection Task Force Act.
20 ILCS 4050/ - Hospital Basic Services Preservation Act.
20 ILCS 4070/ - Commission on Discrimination and Hate Crimes Act.
20 ILCS 4075/ - Commission on Children and Youth Act.
20 ILCS 4085/ - Commission to Study Disproportionate Justice Impact Act.
20 ILCS 4090/ - Illinois Plain Language Task Force Act.
20 ILCS 4095/ - Employment and Economic Opportunity for Persons with Disabilities Task Force Act.
20 ILCS 4100/ - Resentencing Task Force Act.
20 ILCS 4101/ - College Course Materials Affordability and Equitable Access Collaborative Study Act.
20 ILCS 4102/ - High-Speed Railway Commission Act.
20 ILCS 4103/ - Illinois Future of Work Act.
20 ILCS 4105/ - Racial Disproportionality in Child Welfare Task Force Act.
20 ILCS 4106/ - Domestic Violence Task Force Act.
20 ILCS 4107/ - Illinois Commission on Amateur Sports Act.
20 ILCS 4108/ - Local Journalism Task Force Act.
20 ILCS 4109/ - Commission on Equitable Public University Funding Act.
20 ILCS 4110/ - Illinois Thirty-by-Thirty Conservation Task Force Act.
20 ILCS 4111/ - Youth Health and Safety Act.
20 ILCS 4112/ - Right to Counsel in Immigration Proceedings Act.
20 ILCS 4113/ - Real Estate Valuation Task Force Act.
20 ILCS 4114/ - Illinois America 250 Commission Act.
20 ILCS 4115/ - Agriculture Equity Commission Act.
20 ILCS 4116/ - Blue-Ribbon Commission on Transportation Infrastructure and Policy Act.
20 ILCS 4117/ - Rivers of Illinois Coordinating Council Act.
20 ILCS 4118/ - Renewable Energy Component Recycling Task Force Act.
20 ILCS 4119/ - Task Force on Missing and Murdered Chicago Women Act.
20 ILCS 4120/ - Illinois Indian American Advisory Council Act.
20 ILCS 4121/ - Comprehensive Licensing Information to Minimize Barriers Task Force Act.
20 ILCS 4122/ - Hydrogen Economy Act.
20 ILCS 4124/ - Warehouse Safety Standards Task Force Act.
20 ILCS 5010/ - Illinois Holocaust and Genocide Commission Act.
20 ILCS 5015/ - Commission to End Hunger Act.
20 ILCS 5025/ - Racial and Ethnic Impact Research Task Force Act.
20 ILCS 5060/ - Women's Business Ownership Act of 2015.
20 ILCS 5070/ - Music Therapy Advisory Board Act.
20 ILCS 5075/ - Opportunities for At-Risk Women Act.
20 ILCS 5086/ - Human Trafficking Task Force Act.
20 ILCS 5110/ - Illinois Muslim American Advisory Council Act.
20 ILCS 5125/ - Illinois Route 66 Centennial Commission Act.
20 ILCS 5130/ - Illinois Council on Women and Girls Act.
20 ILCS 5145/ - Task Force on Infant and Maternal Mortality Among African Americans Act.
20 ILCS 5156/ - Illinois Immigrant Impact Task Force Act.
20 ILCS 5160/ - Kidney Disease Prevention and Education Task Force Act.
20 ILCS 5170/ - Special Commission on Gynecologic Cancers Act.
20 ILCS 5175/ - Health and Human Services Task Force and Study Act.