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Illinois Senate Bill SB2899

Illinois 2023-2024 Regular Session

Illinois Senate Bill SB2899 Compare Versions

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11 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2899 Introduced 1/26/2024, by Sen. Michael W. Halpin SYNOPSIS AS INTRODUCED: 40 ILCS 5/3-125 from Ch. 108 1/2, par. 3-12540 ILCS 5/4-118 from Ch. 108 1/2, par. 4-11830 ILCS 805/8.48 new Amends the Downstate Police and Downstate Firefighter Articles of the Illinois Pension Code. Provides that, if a pension fund's total assets are at least 60% of the total actuarial liabilities of the pension fund, the city council or board of trustees of that municipality may elect an annual employer contribution that includes an amount sufficient to bring the total assets of the pension fund up to 90% of the total actuarial liabilities of the pension fund by the end of municipal fiscal year 2050 or an earlier fiscal year, but no earlier than municipal fiscal year 2040. Provides that the election is irrevocable and must be made by ordinance or resolution no later than January 1, 2027. Makes conforming changes. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately. LRB103 37260 RPS 67380 b STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT MAY APPLY A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2899 Introduced 1/26/2024, by Sen. Michael W. Halpin SYNOPSIS AS INTRODUCED: 40 ILCS 5/3-125 from Ch. 108 1/2, par. 3-12540 ILCS 5/4-118 from Ch. 108 1/2, par. 4-11830 ILCS 805/8.48 new 40 ILCS 5/3-125 from Ch. 108 1/2, par. 3-125 40 ILCS 5/4-118 from Ch. 108 1/2, par. 4-118 30 ILCS 805/8.48 new Amends the Downstate Police and Downstate Firefighter Articles of the Illinois Pension Code. Provides that, if a pension fund's total assets are at least 60% of the total actuarial liabilities of the pension fund, the city council or board of trustees of that municipality may elect an annual employer contribution that includes an amount sufficient to bring the total assets of the pension fund up to 90% of the total actuarial liabilities of the pension fund by the end of municipal fiscal year 2050 or an earlier fiscal year, but no earlier than municipal fiscal year 2040. Provides that the election is irrevocable and must be made by ordinance or resolution no later than January 1, 2027. Makes conforming changes. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately. LRB103 37260 RPS 67380 b LRB103 37260 RPS 67380 b STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT MAY APPLY STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT MAY APPLY A BILL FOR
22 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2899 Introduced 1/26/2024, by Sen. Michael W. Halpin SYNOPSIS AS INTRODUCED:
33 40 ILCS 5/3-125 from Ch. 108 1/2, par. 3-12540 ILCS 5/4-118 from Ch. 108 1/2, par. 4-11830 ILCS 805/8.48 new 40 ILCS 5/3-125 from Ch. 108 1/2, par. 3-125 40 ILCS 5/4-118 from Ch. 108 1/2, par. 4-118 30 ILCS 805/8.48 new
44 40 ILCS 5/3-125 from Ch. 108 1/2, par. 3-125
55 40 ILCS 5/4-118 from Ch. 108 1/2, par. 4-118
66 30 ILCS 805/8.48 new
77 Amends the Downstate Police and Downstate Firefighter Articles of the Illinois Pension Code. Provides that, if a pension fund's total assets are at least 60% of the total actuarial liabilities of the pension fund, the city council or board of trustees of that municipality may elect an annual employer contribution that includes an amount sufficient to bring the total assets of the pension fund up to 90% of the total actuarial liabilities of the pension fund by the end of municipal fiscal year 2050 or an earlier fiscal year, but no earlier than municipal fiscal year 2040. Provides that the election is irrevocable and must be made by ordinance or resolution no later than January 1, 2027. Makes conforming changes. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.
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1515 1 AN ACT concerning public employee benefits.
1616 2 Be it enacted by the People of the State of Illinois,
1717 3 represented in the General Assembly:
1818 4 Section 5. The Illinois Pension Code is amended by
1919 5 changing Sections 3-125 and 4-118 as follows:
2020 6 (40 ILCS 5/3-125) (from Ch. 108 1/2, par. 3-125)
2121 7 Sec. 3-125. Financing.
2222 8 (a) The city council or the board of trustees of the
2323 9 municipality shall annually levy a tax upon all the taxable
2424 10 property of the municipality at the rate on the dollar which
2525 11 will produce an amount which, when added to the deductions
2626 12 from the salaries or wages of police officers, and revenues
2727 13 available from other sources, will equal a sum sufficient to
2828 14 meet the annual requirements of the police pension fund. The
2929 15 annual requirements to be provided by such tax levy are equal
3030 16 to (1) the normal cost of the pension fund for the year
3131 17 involved, plus (2) an amount sufficient to bring the total
3232 18 assets of the pension fund up to 90% of the total actuarial
3333 19 liabilities of the pension fund by the end of municipal fiscal
3434 20 year 2040, as annually updated and determined by an enrolled
3535 21 actuary employed by the Illinois Department of Insurance or by
3636 22 an enrolled actuary retained by the pension fund or the
3737 23 municipality. In making these determinations, the required
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4141 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2899 Introduced 1/26/2024, by Sen. Michael W. Halpin SYNOPSIS AS INTRODUCED:
4242 40 ILCS 5/3-125 from Ch. 108 1/2, par. 3-12540 ILCS 5/4-118 from Ch. 108 1/2, par. 4-11830 ILCS 805/8.48 new 40 ILCS 5/3-125 from Ch. 108 1/2, par. 3-125 40 ILCS 5/4-118 from Ch. 108 1/2, par. 4-118 30 ILCS 805/8.48 new
4343 40 ILCS 5/3-125 from Ch. 108 1/2, par. 3-125
4444 40 ILCS 5/4-118 from Ch. 108 1/2, par. 4-118
4545 30 ILCS 805/8.48 new
4646 Amends the Downstate Police and Downstate Firefighter Articles of the Illinois Pension Code. Provides that, if a pension fund's total assets are at least 60% of the total actuarial liabilities of the pension fund, the city council or board of trustees of that municipality may elect an annual employer contribution that includes an amount sufficient to bring the total assets of the pension fund up to 90% of the total actuarial liabilities of the pension fund by the end of municipal fiscal year 2050 or an earlier fiscal year, but no earlier than municipal fiscal year 2040. Provides that the election is irrevocable and must be made by ordinance or resolution no later than January 1, 2027. Makes conforming changes. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.
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4848 LRB103 37260 RPS 67380 b
4949 STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT MAY APPLY STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT MAY APPLY
5050 STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT MAY APPLY
5151 A BILL FOR
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8282 1 minimum employer contribution shall be calculated each year as
8383 2 a level percentage of payroll over the years remaining up to
8484 3 and including fiscal year 2040 and shall be determined under
8585 4 the projected unit credit actuarial cost method. The tax shall
8686 5 be levied and collected in the same manner as the general taxes
8787 6 of the municipality, and in addition to all other taxes now or
8888 7 hereafter authorized to be levied upon all property within the
8989 8 municipality, and shall be in addition to the amount
9090 9 authorized to be levied for general purposes as provided by
9191 10 Section 8-3-1 of the Illinois Municipal Code, approved May 29,
9292 11 1961, as amended. The tax shall be forwarded directly to the
9393 12 treasurer of the board within 30 business days after receipt
9494 13 by the county.
9595 14 (a-5) Notwithstanding subsection (a), if the police
9696 15 pension fund's total assets are at least 60% of the total
9797 16 actuarial liabilities of the police pension fund, then the
9898 17 city council or board of trustees of that municipality may
9999 18 elect to annually levy a tax upon all taxable property of the
100100 19 municipality in accordance with this subsection. That election
101101 20 is irrevocable and must be made by ordinance or resolution no
102102 21 later than January 1, 2027. If the city council or board of
103103 22 trustees of a municipality makes that election, then the city
104104 23 council or the board of trustees of the municipality shall
105105 24 annually levy a tax upon all the taxable property of the
106106 25 municipality at the rate on the dollar that will produce an
107107 26 amount that, when added to the deductions from the salaries or
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118118 1 wages of police officers, and revenues available from other
119119 2 sources, will equal a sum sufficient to meet the annual
120120 3 requirements of the police pension fund. The annual
121121 4 requirements to be provided by such tax levy are equal to (1)
122122 5 the normal cost of the pension fund for the year involved, plus
123123 6 (2) an amount sufficient to bring the total assets of the
124124 7 pension fund up to 90% of the total actuarial liabilities of
125125 8 the pension fund by the end of municipal fiscal year 2050 or an
126126 9 earlier municipal fiscal year elected by the city council or
127127 10 board of trustees of the municipality, but no earlier than
128128 11 municipal fiscal year 2040, as annually updated and determined
129129 12 by an enrolled actuary employed by the Illinois Department of
130130 13 Insurance or by an enrolled actuary retained by the pension
131131 14 fund or the municipality. In making these determinations, the
132132 15 required minimum employer contribution shall be calculated
133133 16 each year as a level percentage of payroll over the years
134134 17 remaining up to and including fiscal year 2050 or the earlier
135135 18 fiscal year and shall be determined under the projected unit
136136 19 credit actuarial cost method. The tax shall be levied and
137137 20 collected in the same manner as the general taxes of the
138138 21 municipality, and in addition to all other taxes now or
139139 22 hereafter authorized to be levied upon all property within the
140140 23 municipality, and shall be in addition to the amount
141141 24 authorized to be levied for general purposes as provided by
142142 25 Section 8-3-1 of the Illinois Municipal Code. The tax shall be
143143 26 forwarded directly to the treasurer of the board within 30
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154154 1 business days after receipt by the county.
155155 2 (b) For purposes of determining the required employer
156156 3 contribution to a pension fund, the value of the pension
157157 4 fund's assets shall be equal to the actuarial value of the
158158 5 pension fund's assets, which shall be calculated as follows:
159159 6 (1) On March 30, 2011, the actuarial value of a
160160 7 pension fund's assets shall be equal to the market value
161161 8 of the assets as of that date.
162162 9 (2) In determining the actuarial value of the System's
163163 10 assets for fiscal years after March 30, 2011, any
164164 11 actuarial gains or losses from investment return incurred
165165 12 in a fiscal year shall be recognized in equal annual
166166 13 amounts over the 5-year period following that fiscal year.
167167 14 (c) If a participating municipality fails to transmit to
168168 15 the fund contributions required of it under this Article for
169169 16 more than 90 days after the payment of those contributions is
170170 17 due, the fund may, after giving notice to the municipality,
171171 18 certify to the State Comptroller the amounts of the delinquent
172172 19 payments in accordance with any applicable rules of the
173173 20 Comptroller, and the Comptroller must, beginning in fiscal
174174 21 year 2016, deduct and remit to the fund the certified amounts
175175 22 or a portion of those amounts from the following proportions
176176 23 of payments of State funds to the municipality:
177177 24 (1) in fiscal year 2016, one-third of the total amount
178178 25 of any payments of State funds to the municipality;
179179 26 (2) in fiscal year 2017, two-thirds of the total
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190190 1 amount of any payments of State funds to the municipality;
191191 2 and
192192 3 (3) in fiscal year 2018 and each fiscal year
193193 4 thereafter, the total amount of any payments of State
194194 5 funds to the municipality.
195195 6 The State Comptroller may not deduct from any payments of
196196 7 State funds to the municipality more than the amount of
197197 8 delinquent payments certified to the State Comptroller by the
198198 9 fund.
199199 10 (d) The police pension fund shall consist of the following
200200 11 moneys which shall be set apart by the treasurer of the
201201 12 municipality:
202202 13 (1) All moneys derived from the taxes levied
203203 14 hereunder;
204204 15 (2) Contributions by police officers under Section
205205 16 3-125.1;
206206 17 (2.5) All moneys received from the Police Officers'
207207 18 Pension Investment Fund as provided in Article 22B of this
208208 19 Code;
209209 20 (3) All moneys accumulated by the municipality under
210210 21 any previous legislation establishing a fund for the
211211 22 benefit of disabled or retired police officers;
212212 23 (4) Donations, gifts or other transfers authorized by
213213 24 this Article.
214214 25 (e) The Commission on Government Forecasting and
215215 26 Accountability shall conduct a study of all funds established
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226226 1 under this Article and shall report its findings to the
227227 2 General Assembly on or before January 1, 2013. To the fullest
228228 3 extent possible, the study shall include, but not be limited
229229 4 to, the following:
230230 5 (1) fund balances;
231231 6 (2) historical employer contribution rates for each
232232 7 fund;
233233 8 (3) the actuarial formulas used as a basis for
234234 9 employer contributions, including the actual assumed rate
235235 10 of return for each year, for each fund;
236236 11 (4) available contribution funding sources;
237237 12 (5) the impact of any revenue limitations caused by
238238 13 PTELL and employer home rule or non-home rule status; and
239239 14 (6) existing statutory funding compliance procedures
240240 15 and funding enforcement mechanisms for all municipal
241241 16 pension funds.
242242 17 (Source: P.A. 101-610, eff. 1-1-20.)
243243 18 (40 ILCS 5/4-118) (from Ch. 108 1/2, par. 4-118)
244244 19 Sec. 4-118. Financing.
245245 20 (a) The city council or the board of trustees of the
246246 21 municipality shall annually levy a tax upon all the taxable
247247 22 property of the municipality at the rate on the dollar which
248248 23 will produce an amount which, when added to the deductions
249249 24 from the salaries or wages of firefighters and revenues
250250 25 available from other sources, will equal a sum sufficient to
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261261 1 meet the annual actuarial requirements of the pension fund, as
262262 2 determined by an enrolled actuary employed by the Illinois
263263 3 Department of Insurance or by an enrolled actuary retained by
264264 4 the pension fund or municipality. For the purposes of this
265265 5 Section, except for a pension fund to which subsection (a-1)
266266 6 applies, the annual actuarial requirements of the pension fund
267267 7 are equal to (1) the normal cost of the pension fund, or 17.5%
268268 8 of the salaries and wages to be paid to firefighters for the
269269 9 year involved, whichever is greater, plus (2) an annual amount
270270 10 sufficient to bring the total assets of the pension fund up to
271271 11 90% of the total actuarial liabilities of the pension fund by
272272 12 the end of municipal fiscal year 2040, as annually updated and
273273 13 determined by an enrolled actuary employed by the Illinois
274274 14 Department of Insurance or by an enrolled actuary retained by
275275 15 the pension fund or the municipality. In making these
276276 16 determinations, the required minimum employer contribution
277277 17 shall be calculated each year as a level percentage of payroll
278278 18 over the years remaining up to and including fiscal year 2040
279279 19 and shall be determined under the projected unit credit
280280 20 actuarial cost method. The amount to be applied towards the
281281 21 amortization of the unfunded accrued liability in any year
282282 22 shall not be less than the annual amount required to amortize
283283 23 the unfunded accrued liability, including interest, as a level
284284 24 percentage of payroll over the number of years remaining in
285285 25 the 40-year amortization period.
286286 26 (a-1) Notwithstanding subsection (a), if the pension
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297297 1 fund's total assets are at least 60% of the total actuarial
298298 2 liabilities of the pension fund, then the city council or
299299 3 board of trustees of that municipality may elect to annually
300300 4 levy a tax upon all taxable property of the municipality in
301301 5 accordance with this subsection. That election is irrevocable
302302 6 and must be made by ordinance or resolution no later than
303303 7 January 1, 2027. If the city council or board of trustees of a
304304 8 municipality makes that election, then the city council or the
305305 9 board of trustees of the municipality shall annually levy a
306306 10 tax upon all the taxable property of the municipality at the
307307 11 rate on the dollar that will produce an amount that, when added
308308 12 to the deductions from the salaries or wages of firefighters
309309 13 and revenues available from other sources, will equal a sum
310310 14 sufficient to meet the annual actuarial requirements of the
311311 15 pension fund, as determined by an enrolled actuary employed by
312312 16 the Illinois Department of Insurance or by an enrolled actuary
313313 17 retained by the pension fund or municipality. For the purposes
314314 18 of this Section the annual actuarial requirements of the
315315 19 pension fund are equal to (1) the normal cost of the pension
316316 20 fund, or 17.5% of the salaries and wages to be paid to
317317 21 firefighters for the year involved, whichever is greater, plus
318318 22 (2) an annual amount sufficient to bring the total assets of
319319 23 the pension fund up to 90% of the total actuarial liabilities
320320 24 of the pension fund by the end of municipal fiscal year 2050 or
321321 25 an earlier municipal fiscal year elected by the city council
322322 26 or board of trustees of the municipality, but no earlier than
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333333 1 municipal fiscal year 2040, as annually updated and determined
334334 2 by an enrolled actuary employed by the Illinois Department of
335335 3 Insurance or by an enrolled actuary retained by the pension
336336 4 fund or the municipality. In making these determinations, the
337337 5 required minimum employer contribution shall be calculated
338338 6 each year as a level percentage of payroll over the years
339339 7 remaining up to and including fiscal year 2050 or the earlier
340340 8 fiscal year and shall be determined under the projected unit
341341 9 credit actuarial cost method. The amount to be applied towards
342342 10 the amortization of the unfunded accrued liability in any year
343343 11 shall not be less than the annual amount required to amortize
344344 12 the unfunded accrued liability, including interest, as a level
345345 13 percentage of payroll over the number of years remaining in
346346 14 the 40-year amortization period.
347347 15 (a-2) A municipality that has established a pension fund
348348 16 under this Article and that employs a full-time firefighter,
349349 17 as defined in Section 4-106, shall be deemed a primary
350350 18 employer with respect to that full-time firefighter. Any
351351 19 municipality of 5,000 or more inhabitants that employs or
352352 20 enrolls a firefighter while that firefighter continues to earn
353353 21 service credit as a participant in a primary employer's
354354 22 pension fund under this Article shall be deemed a secondary
355355 23 employer and such employees shall be deemed to be secondary
356356 24 employee firefighters. To ensure that the primary employer's
357357 25 pension fund under this Article is aware of additional
358358 26 liabilities and risks to which firefighters are exposed when
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369369 1 performing work as firefighters for secondary employers, a
370370 2 secondary employer shall annually prepare a report accounting
371371 3 for all hours worked by and wages and salaries paid to the
372372 4 secondary employee firefighters it receives services from or
373373 5 employs for each fiscal year in which such firefighters are
374374 6 employed and transmit a certified copy of that report to the
375375 7 primary employer's pension fund, the Department of Insurance,
376376 8 and the secondary employee firefighter no later than 30 days
377377 9 after the end of any fiscal year in which wages were paid to
378378 10 the secondary employee firefighters.
379379 11 Nothing in this Section shall be construed to allow a
380380 12 secondary employee to qualify for benefits or creditable
381381 13 service for employment as a firefighter for a secondary
382382 14 employer.
383383 15 (a-5) For purposes of determining the required employer
384384 16 contribution to a pension fund, the value of the pension
385385 17 fund's assets shall be equal to the actuarial value of the
386386 18 pension fund's assets, which shall be calculated as follows:
387387 19 (1) On March 30, 2011, the actuarial value of a
388388 20 pension fund's assets shall be equal to the market value
389389 21 of the assets as of that date.
390390 22 (2) In determining the actuarial value of the pension
391391 23 fund's assets for fiscal years after March 30, 2011, any
392392 24 actuarial gains or losses from investment return incurred
393393 25 in a fiscal year shall be recognized in equal annual
394394 26 amounts over the 5-year period following that fiscal year.
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405405 1 (b) The tax shall be levied and collected in the same
406406 2 manner as the general taxes of the municipality, and shall be
407407 3 in addition to all other taxes now or hereafter authorized to
408408 4 be levied upon all property within the municipality, and in
409409 5 addition to the amount authorized to be levied for general
410410 6 purposes, under Section 8-3-1 of the Illinois Municipal Code
411411 7 or under Section 14 of the Fire Protection District Act. The
412412 8 tax shall be forwarded directly to the treasurer of the board
413413 9 within 30 business days of receipt by the county (or, in the
414414 10 case of amounts added to the tax levy under subsection (f),
415415 11 used by the municipality to pay the employer contributions
416416 12 required under subsection (b-1) of Section 15-155 of this
417417 13 Code).
418418 14 (b-5) If a participating municipality fails to transmit to
419419 15 the fund contributions required of it under this Article for
420420 16 more than 90 days after the payment of those contributions is
421421 17 due, the fund may, after giving notice to the municipality,
422422 18 certify to the State Comptroller the amounts of the delinquent
423423 19 payments in accordance with any applicable rules of the
424424 20 Comptroller, and the Comptroller must, beginning in fiscal
425425 21 year 2016, deduct and remit to the fund the certified amounts
426426 22 or a portion of those amounts from the following proportions
427427 23 of payments of State funds to the municipality:
428428 24 (1) in fiscal year 2016, one-third of the total amount
429429 25 of any payments of State funds to the municipality;
430430 26 (2) in fiscal year 2017, two-thirds of the total
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441441 1 amount of any payments of State funds to the municipality;
442442 2 and
443443 3 (3) in fiscal year 2018 and each fiscal year
444444 4 thereafter, the total amount of any payments of State
445445 5 funds to the municipality.
446446 6 The State Comptroller may not deduct from any payments of
447447 7 State funds to the municipality more than the amount of
448448 8 delinquent payments certified to the State Comptroller by the
449449 9 fund.
450450 10 (c) The board shall make available to the membership and
451451 11 the general public for inspection and copying at reasonable
452452 12 times the most recent Actuarial Valuation Balance Sheet and
453453 13 Tax Levy Requirement issued to the fund by the Department of
454454 14 Insurance.
455455 15 (d) The firefighters' pension fund shall consist of the
456456 16 following moneys which shall be set apart by the treasurer of
457457 17 the municipality: (1) all moneys derived from the taxes levied
458458 18 hereunder; (2) contributions by firefighters as provided under
459459 19 Section 4-118.1; (2.5) all moneys received from the
460460 20 Firefighters' Pension Investment Fund as provided in Article
461461 21 22C of this Code; (3) all rewards in money, fees, gifts, and
462462 22 emoluments that may be paid or given for or on account of
463463 23 extraordinary service by the fire department or any member
464464 24 thereof, except when allowed to be retained by competitive
465465 25 awards; and (4) any money, real estate or personal property
466466 26 received by the board.
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477477 1 (e) For the purposes of this Section, "enrolled actuary"
478478 2 means an actuary: (1) who is a member of the Society of
479479 3 Actuaries or the American Academy of Actuaries; and (2) who is
480480 4 enrolled under Subtitle C of Title III of the Employee
481481 5 Retirement Income Security Act of 1974, or who has been
482482 6 engaged in providing actuarial services to one or more public
483483 7 retirement systems for a period of at least 3 years as of July
484484 8 1, 1983.
485485 9 (f) The corporate authorities of a municipality that
486486 10 employs a person who is described in subdivision (d) of
487487 11 Section 4-106 may add to the tax levy otherwise provided for in
488488 12 this Section an amount equal to the projected cost of the
489489 13 employer contributions required to be paid by the municipality
490490 14 to the State Universities Retirement System under subsection
491491 15 (b-1) of Section 15-155 of this Code.
492492 16 (g) The Commission on Government Forecasting and
493493 17 Accountability shall conduct a study of all funds established
494494 18 under this Article and shall report its findings to the
495495 19 General Assembly on or before January 1, 2013. To the fullest
496496 20 extent possible, the study shall include, but not be limited
497497 21 to, the following:
498498 22 (1) fund balances;
499499 23 (2) historical employer contribution rates for each
500500 24 fund;
501501 25 (3) the actuarial formulas used as a basis for
502502 26 employer contributions, including the actual assumed rate
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513513 1 of return for each year, for each fund;
514514 2 (4) available contribution funding sources;
515515 3 (5) the impact of any revenue limitations caused by
516516 4 PTELL and employer home rule or non-home rule status; and
517517 5 (6) existing statutory funding compliance procedures
518518 6 and funding enforcement mechanisms for all municipal
519519 7 pension funds.
520520 8 (Source: P.A. 101-522, eff. 8-23-19; 101-610, eff. 1-1-20;
521521 9 102-59, eff. 7-9-21; 102-558, eff. 8-20-21.)
522522 10 Section 90. The State Mandates Act is amended by adding
523523 11 Section 8.48 as follows:
524524 12 (30 ILCS 805/8.48 new)
525525 13 Sec. 8.48. Exempt mandate. Notwithstanding Sections 6 and
526526 14 8 of this Act, no reimbursement by the State is required for
527527 15 the implementation of any mandate created by this amendatory
528528 16 Act of the 103rd General Assembly.
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