104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1046 Introduced , by Rep. John M. Cabello SYNOPSIS AS INTRODUCED: See Index Amends the General Provisions, Downstate Police, Downstate Firefighter, Chicago Police, Chicago Firefighter, Illinois Municipal Retirement Fund (IMRF), State Employees, and State Universities Articles of the Illinois Pension Code. With regard to police officers, firefighters, and similar public safety employees, removes Tier 2 limitations on the amount of salary for annuity purposes; provides that the automatic annual increases to a retirement pension or survivor pension are calculated under the Tier 1 formulas; and provides that the amount of and eligibility for a retirement annuity are calculated under the Tier 1 provisions. Amends the State Finance Act. Provides that, each fiscal year, the Comptroller shall pay to each unit of local government that makes a certification of certain employer costs under the Illinois Pension Code or under a specified provision of the Public Safety Employee Benefits Act an amount equal to 40% of the total amount certified by the unit of local government. Creates a continuing appropriation of that amount. Amends the Public Safety Employee Benefits Act. Provides that a unit of local government that provides health insurance to police officers and firefighters shall maintain the health insurance plans of these employees after retirement and shall contribute toward the cost of the annuitant's coverage under the unit of local government's health insurance plan an amount equal to 4% of that cost for each full year of creditable service upon which the annuitant's retirement annuity is based. Makes other and conforming changes. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately. LRB104 03166 RPS 13187 b STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT MAY APPLY A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1046 Introduced , by Rep. John M. Cabello SYNOPSIS AS INTRODUCED: See Index See Index Amends the General Provisions, Downstate Police, Downstate Firefighter, Chicago Police, Chicago Firefighter, Illinois Municipal Retirement Fund (IMRF), State Employees, and State Universities Articles of the Illinois Pension Code. With regard to police officers, firefighters, and similar public safety employees, removes Tier 2 limitations on the amount of salary for annuity purposes; provides that the automatic annual increases to a retirement pension or survivor pension are calculated under the Tier 1 formulas; and provides that the amount of and eligibility for a retirement annuity are calculated under the Tier 1 provisions. Amends the State Finance Act. Provides that, each fiscal year, the Comptroller shall pay to each unit of local government that makes a certification of certain employer costs under the Illinois Pension Code or under a specified provision of the Public Safety Employee Benefits Act an amount equal to 40% of the total amount certified by the unit of local government. Creates a continuing appropriation of that amount. Amends the Public Safety Employee Benefits Act. Provides that a unit of local government that provides health insurance to police officers and firefighters shall maintain the health insurance plans of these employees after retirement and shall contribute toward the cost of the annuitant's coverage under the unit of local government's health insurance plan an amount equal to 4% of that cost for each full year of creditable service upon which the annuitant's retirement annuity is based. Makes other and conforming changes. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately. LRB104 03166 RPS 13187 b LRB104 03166 RPS 13187 b STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT MAY APPLY STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT MAY APPLY A BILL FOR
104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1046 Introduced , by Rep. John M. Cabello SYNOPSIS AS INTRODUCED:
See Index See Index
See Index
Amends the General Provisions, Downstate Police, Downstate Firefighter, Chicago Police, Chicago Firefighter, Illinois Municipal Retirement Fund (IMRF), State Employees, and State Universities Articles of the Illinois Pension Code. With regard to police officers, firefighters, and similar public safety employees, removes Tier 2 limitations on the amount of salary for annuity purposes; provides that the automatic annual increases to a retirement pension or survivor pension are calculated under the Tier 1 formulas; and provides that the amount of and eligibility for a retirement annuity are calculated under the Tier 1 provisions. Amends the State Finance Act. Provides that, each fiscal year, the Comptroller shall pay to each unit of local government that makes a certification of certain employer costs under the Illinois Pension Code or under a specified provision of the Public Safety Employee Benefits Act an amount equal to 40% of the total amount certified by the unit of local government. Creates a continuing appropriation of that amount. Amends the Public Safety Employee Benefits Act. Provides that a unit of local government that provides health insurance to police officers and firefighters shall maintain the health insurance plans of these employees after retirement and shall contribute toward the cost of the annuitant's coverage under the unit of local government's health insurance plan an amount equal to 4% of that cost for each full year of creditable service upon which the annuitant's retirement annuity is based. Makes other and conforming changes. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.
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LRB104 03166 RPS 13187 b
STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT MAY APPLY STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT MAY APPLY
STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT MAY APPLY
A BILL FOR
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1 AN ACT concerning public employee benefits.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The State Finance Act is amended by adding
5 Sections 5.1030 and 6z-144 as follows:
6 (30 ILCS 105/5.1030 new)
7 Sec. 5.1030. The Local Government Retirement Fund.
8 (30 ILCS 105/6z-144 new)
9 Sec. 6z-144. The Local Government Retirement Fund.
10 (a) There is created in the State treasury a special fund
11 known as the Local Government Retirement Fund for the purpose
12 of receiving funds from any source for the purposes of making
13 payments toward public safety employee health insurance costs
14 and retirement contributions as provided in this Section.
15 (b) Each fiscal year beginning with fiscal year 2026, the
16 State Treasurer shall direct the State Comptroller to pay to
17 each unit of local government that makes a certification under
18 Sections 3-125, 4-118, 5-168, 6-165, and 7-172 of the Illinois
19 Pension Code or under Section 11 of the Public Safety Employee
20 Benefits Act an amount equal to 40% of the total amount
21 certified by that unit of local government under all of the
22 applicable Sections.
104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1046 Introduced , by Rep. John M. Cabello SYNOPSIS AS INTRODUCED:
See Index See Index
See Index
Amends the General Provisions, Downstate Police, Downstate Firefighter, Chicago Police, Chicago Firefighter, Illinois Municipal Retirement Fund (IMRF), State Employees, and State Universities Articles of the Illinois Pension Code. With regard to police officers, firefighters, and similar public safety employees, removes Tier 2 limitations on the amount of salary for annuity purposes; provides that the automatic annual increases to a retirement pension or survivor pension are calculated under the Tier 1 formulas; and provides that the amount of and eligibility for a retirement annuity are calculated under the Tier 1 provisions. Amends the State Finance Act. Provides that, each fiscal year, the Comptroller shall pay to each unit of local government that makes a certification of certain employer costs under the Illinois Pension Code or under a specified provision of the Public Safety Employee Benefits Act an amount equal to 40% of the total amount certified by the unit of local government. Creates a continuing appropriation of that amount. Amends the Public Safety Employee Benefits Act. Provides that a unit of local government that provides health insurance to police officers and firefighters shall maintain the health insurance plans of these employees after retirement and shall contribute toward the cost of the annuitant's coverage under the unit of local government's health insurance plan an amount equal to 4% of that cost for each full year of creditable service upon which the annuitant's retirement annuity is based. Makes other and conforming changes. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.
LRB104 03166 RPS 13187 b LRB104 03166 RPS 13187 b
LRB104 03166 RPS 13187 b
STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT MAY APPLY STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT MAY APPLY
STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT MAY APPLY
A BILL FOR
See Index
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STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT MAY APPLY
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1 (c) If, for any reason, the aggregate appropriations made
2 available are insufficient to meet the amount required in
3 subsection (b), this Section shall constitute a continuing
4 appropriation of the amount required under subsection (b).
5 Section 10. The Illinois Pension Code is amended by
6 changing Sections 1-160, 3-111, 3-111.1, 3-112, 3-125, 4-109,
7 4-109.1, 4-114, 4-118, 5-155, 5-167.1, 5-168, 5-169, 6-165,
8 6-210, 7-142.1, 7-171, 7-172, 14-152.1, 15-108.1, 15-108.2,
9 15-135, 15-136, and 15-198 and by adding Sections 3-148.5,
10 4-138.15, 5-239, 6-231, and 15-203 as follows:
11 (40 ILCS 5/1-160)
12 (Text of Section from P.A. 102-719)
13 Sec. 1-160. Provisions applicable to new hires.
14 (a) The provisions of this Section apply to a person who,
15 on or after January 1, 2011, first becomes a member or a
16 participant under any reciprocal retirement system or pension
17 fund established under this Code, other than a retirement
18 system or pension fund established under Article 2, 3, 4, 5, 6,
19 7, 15, or 18 of this Code, notwithstanding any other provision
20 of this Code to the contrary, but do not apply to any
21 self-managed plan established under this Code or to any
22 participant of the retirement plan established under Section
23 22-101; except that this Section applies to a person who
24 elected to establish alternative credits by electing in
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1 writing after January 1, 2011, but before August 8, 2011,
2 under Section 7-145.1 of this Code. Notwithstanding anything
3 to the contrary in this Section, for purposes of this Section,
4 a person who is a Tier 1 regular employee as defined in Section
5 7-109.4 of this Code or who participated in a retirement
6 system under Article 15 prior to January 1, 2011 shall be
7 deemed a person who first became a member or participant prior
8 to January 1, 2011 under any retirement system or pension fund
9 subject to this Section. The changes made to this Section by
10 Public Act 98-596 are a clarification of existing law and are
11 intended to be retroactive to January 1, 2011 (the effective
12 date of Public Act 96-889), notwithstanding the provisions of
13 Section 1-103.1 of this Code.
14 This Section does not apply to a person who first becomes a
15 noncovered employee under Article 14 on or after the
16 implementation date of the plan created under Section 1-161
17 for that Article, unless that person elects under subsection
18 (b) of Section 1-161 to instead receive the benefits provided
19 under this Section and the applicable provisions of that
20 Article.
21 This Section does not apply to a person who first becomes a
22 member or participant under Article 16 on or after the
23 implementation date of the plan created under Section 1-161
24 for that Article, unless that person elects under subsection
25 (b) of Section 1-161 to instead receive the benefits provided
26 under this Section and the applicable provisions of that
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1 Article.
2 This Section does not apply to a person who elects under
3 subsection (c-5) of Section 1-161 to receive the benefits
4 under Section 1-161.
5 This Section does not apply to a person who first becomes a
6 member or participant of an affected pension fund on or after 6
7 months after the resolution or ordinance date, as defined in
8 Section 1-162, unless that person elects under subsection (c)
9 of Section 1-162 to receive the benefits provided under this
10 Section and the applicable provisions of the Article under
11 which he or she is a member or participant.
12 (b) "Final average salary" means, except as otherwise
13 provided in this subsection, the average monthly (or annual)
14 salary obtained by dividing the total salary or earnings
15 calculated under the Article applicable to the member or
16 participant during the 96 consecutive months (or 8 consecutive
17 years) of service within the last 120 months (or 10 years) of
18 service in which the total salary or earnings calculated under
19 the applicable Article was the highest by the number of months
20 (or years) of service in that period. For the purposes of a
21 person who first becomes a member or participant of any
22 retirement system or pension fund to which this Section
23 applies on or after January 1, 2011, in this Code, "final
24 average salary" shall be substituted for the following:
25 (1) (Blank).
26 (2) In Articles 8, 9, 10, 11, and 12, "highest average
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1 annual salary for any 4 consecutive years within the last
2 10 years of service immediately preceding the date of
3 withdrawal".
4 (3) In Article 13, "average final salary".
5 (4) In Article 14, "final average compensation".
6 (5) In Article 17, "average salary".
7 (6) In Section 22-207, "wages or salary received by
8 him at the date of retirement or discharge".
9 A member of the Teachers' Retirement System of the State
10 of Illinois who retires on or after June 1, 2021 and for whom
11 the 2020-2021 school year is used in the calculation of the
12 member's final average salary shall use the higher of the
13 following for the purpose of determining the member's final
14 average salary:
15 (A) the amount otherwise calculated under the first
16 paragraph of this subsection; or
17 (B) an amount calculated by the Teachers' Retirement
18 System of the State of Illinois using the average of the
19 monthly (or annual) salary obtained by dividing the total
20 salary or earnings calculated under Article 16 applicable
21 to the member or participant during the 96 months (or 8
22 years) of service within the last 120 months (or 10 years)
23 of service in which the total salary or earnings
24 calculated under the Article was the highest by the number
25 of months (or years) of service in that period.
26 (b-5) Beginning on January 1, 2011, for all purposes under
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1 this Code (including without limitation the calculation of
2 benefits and employee contributions), the annual earnings,
3 salary, or wages (based on the plan year) of a member or
4 participant to whom this Section applies shall not exceed
5 $106,800; however, that amount shall annually thereafter be
6 increased by the lesser of (i) 3% of that amount, including all
7 previous adjustments, or (ii) one-half the annual unadjusted
8 percentage increase (but not less than zero) in the consumer
9 price index-u for the 12 months ending with the September
10 preceding each November 1, including all previous adjustments.
11 For the purposes of this Section, "consumer price index-u"
12 means the index published by the Bureau of Labor Statistics of
13 the United States Department of Labor that measures the
14 average change in prices of goods and services purchased by
15 all urban consumers, United States city average, all items,
16 1982-84 = 100. The new amount resulting from each annual
17 adjustment shall be determined by the Public Pension Division
18 of the Department of Insurance and made available to the
19 boards of the retirement systems and pension funds by November
20 1 of each year.
21 (b-10) Beginning on January 1, 2024, for all purposes
22 under this Code (including, without limitation, the
23 calculation of benefits and employee contributions), the
24 annual earnings, salary, or wages (based on the plan year) of a
25 member or participant under Article 9 to whom this Section
26 applies shall include an annual earnings, salary, or wage cap
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1 that tracks the Social Security wage base. Maximum annual
2 earnings, wages, or salary shall be the annual contribution
3 and benefit base established for the applicable year by the
4 Commissioner of the Social Security Administration under the
5 federal Social Security Act.
6 However, in no event shall the annual earnings, salary, or
7 wages for the purposes of this Article and Article 9 exceed any
8 limitation imposed on annual earnings, salary, or wages under
9 Section 1-117. Under no circumstances shall the maximum amount
10 of annual earnings, salary, or wages be greater than the
11 amount set forth in this subsection (b-10) as a result of
12 reciprocal service or any provisions regarding reciprocal
13 services, nor shall the Fund under Article 9 be required to pay
14 any refund as a result of the application of this maximum
15 annual earnings, salary, and wage cap.
16 Nothing in this subsection (b-10) shall cause or otherwise
17 result in any retroactive adjustment of any employee
18 contributions. Nothing in this subsection (b-10) shall cause
19 or otherwise result in any retroactive adjustment of
20 disability or other payments made between January 1, 2011 and
21 January 1, 2024.
22 (c) A member or participant is entitled to a retirement
23 annuity upon written application if he or she has attained age
24 67 (age 65, with respect to service under Article 12 that is
25 subject to this Section, for a member or participant under
26 Article 12 who first becomes a member or participant under
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1 Article 12 on or after January 1, 2022 or who makes the
2 election under item (i) of subsection (d-15) of this Section)
3 and has at least 10 years of service credit and is otherwise
4 eligible under the requirements of the applicable Article.
5 A member or participant who has attained age 62 (age 60,
6 with respect to service under Article 12 that is subject to
7 this Section, for a member or participant under Article 12 who
8 first becomes a member or participant under Article 12 on or
9 after January 1, 2022 or who makes the election under item (i)
10 of subsection (d-15) of this Section) and has at least 10 years
11 of service credit and is otherwise eligible under the
12 requirements of the applicable Article may elect to receive
13 the lower retirement annuity provided in subsection (d) of
14 this Section.
15 (c-5) A person who first becomes a member or a participant
16 subject to this Section on or after July 6, 2017 (the effective
17 date of Public Act 100-23), notwithstanding any other
18 provision of this Code to the contrary, is entitled to a
19 retirement annuity under Article 8 or Article 11 upon written
20 application if he or she has attained age 65 and has at least
21 10 years of service credit and is otherwise eligible under the
22 requirements of Article 8 or Article 11 of this Code,
23 whichever is applicable.
24 (d) The retirement annuity of a member or participant who
25 is retiring after attaining age 62 (age 60, with respect to
26 service under Article 12 that is subject to this Section, for a
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1 member or participant under Article 12 who first becomes a
2 member or participant under Article 12 on or after January 1,
3 2022 or who makes the election under item (i) of subsection
4 (d-15) of this Section) with at least 10 years of service
5 credit shall be reduced by one-half of 1% for each full month
6 that the member's age is under age 67 (age 65, with respect to
7 service under Article 12 that is subject to this Section, for a
8 member or participant under Article 12 who first becomes a
9 member or participant under Article 12 on or after January 1,
10 2022 or who makes the election under item (i) of subsection
11 (d-15) of this Section).
12 (d-5) The retirement annuity payable under Article 8 or
13 Article 11 to an eligible person subject to subsection (c-5)
14 of this Section who is retiring at age 60 with at least 10
15 years of service credit shall be reduced by one-half of 1% for
16 each full month that the member's age is under age 65.
17 (d-10) Each person who first became a member or
18 participant under Article 8 or Article 11 of this Code on or
19 after January 1, 2011 and prior to July 6, 2017 (the effective
20 date of Public Act 100-23) shall make an irrevocable election
21 either:
22 (i) to be eligible for the reduced retirement age
23 provided in subsections (c-5) and (d-5) of this Section,
24 the eligibility for which is conditioned upon the member
25 or participant agreeing to the increases in employee
26 contributions for age and service annuities provided in
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1 subsection (a-5) of Section 8-174 of this Code (for
2 service under Article 8) or subsection (a-5) of Section
3 11-170 of this Code (for service under Article 11); or
4 (ii) to not agree to item (i) of this subsection
5 (d-10), in which case the member or participant shall
6 continue to be subject to the retirement age provisions in
7 subsections (c) and (d) of this Section and the employee
8 contributions for age and service annuity as provided in
9 subsection (a) of Section 8-174 of this Code (for service
10 under Article 8) or subsection (a) of Section 11-170 of
11 this Code (for service under Article 11).
12 The election provided for in this subsection shall be made
13 between October 1, 2017 and November 15, 2017. A person
14 subject to this subsection who makes the required election
15 shall remain bound by that election. A person subject to this
16 subsection who fails for any reason to make the required
17 election within the time specified in this subsection shall be
18 deemed to have made the election under item (ii).
19 (d-15) Each person who first becomes a member or
20 participant under Article 12 on or after January 1, 2011 and
21 prior to January 1, 2022 shall make an irrevocable election
22 either:
23 (i) to be eligible for the reduced retirement age
24 specified in subsections (c) and (d) of this Section, the
25 eligibility for which is conditioned upon the member or
26 participant agreeing to the increase in employee
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1 contributions for service annuities specified in
2 subsection (b) of Section 12-150; or
3 (ii) to not agree to item (i) of this subsection
4 (d-15), in which case the member or participant shall not
5 be eligible for the reduced retirement age specified in
6 subsections (c) and (d) of this Section and shall not be
7 subject to the increase in employee contributions for
8 service annuities specified in subsection (b) of Section
9 12-150.
10 The election provided for in this subsection shall be made
11 between January 1, 2022 and April 1, 2022. A person subject to
12 this subsection who makes the required election shall remain
13 bound by that election. A person subject to this subsection
14 who fails for any reason to make the required election within
15 the time specified in this subsection shall be deemed to have
16 made the election under item (ii).
17 (e) Any retirement annuity or supplemental annuity shall
18 be subject to annual increases on the January 1 occurring
19 either on or after the attainment of age 67 (age 65, with
20 respect to service under Article 12 that is subject to this
21 Section, for a member or participant under Article 12 who
22 first becomes a member or participant under Article 12 on or
23 after January 1, 2022 or who makes the election under item (i)
24 of subsection (d-15); and beginning on July 6, 2017 (the
25 effective date of Public Act 100-23), age 65 with respect to
26 service under Article 8 or Article 11 for eligible persons
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1 who: (i) are subject to subsection (c-5) of this Section; or
2 (ii) made the election under item (i) of subsection (d-10) of
3 this Section) or the first anniversary of the annuity start
4 date, whichever is later. Each annual increase shall be
5 calculated at 3% or one-half the annual unadjusted percentage
6 increase (but not less than zero) in the consumer price
7 index-u for the 12 months ending with the September preceding
8 each November 1, whichever is less, of the originally granted
9 retirement annuity. If the annual unadjusted percentage change
10 in the consumer price index-u for the 12 months ending with the
11 September preceding each November 1 is zero or there is a
12 decrease, then the annuity shall not be increased.
13 For the purposes of Section 1-103.1 of this Code, the
14 changes made to this Section by Public Act 102-263 are
15 applicable without regard to whether the employee was in
16 active service on or after August 6, 2021 (the effective date
17 of Public Act 102-263).
18 For the purposes of Section 1-103.1 of this Code, the
19 changes made to this Section by Public Act 100-23 are
20 applicable without regard to whether the employee was in
21 active service on or after July 6, 2017 (the effective date of
22 Public Act 100-23).
23 (f) The initial survivor's or widow's annuity of an
24 otherwise eligible survivor or widow of a retired member or
25 participant who first became a member or participant on or
26 after January 1, 2011 shall be in the amount of 66 2/3% of the
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1 retired member's or participant's retirement annuity at the
2 date of death. In the case of the death of a member or
3 participant who has not retired and who first became a member
4 or participant on or after January 1, 2011, eligibility for a
5 survivor's or widow's annuity shall be determined by the
6 applicable Article of this Code. The initial benefit shall be
7 66 2/3% of the earned annuity without a reduction due to age. A
8 child's annuity of an otherwise eligible child shall be in the
9 amount prescribed under each Article if applicable. Any
10 survivor's or widow's annuity shall be increased (1) on each
11 January 1 occurring on or after the commencement of the
12 annuity if the deceased member died while receiving a
13 retirement annuity or (2) in other cases, on each January 1
14 occurring after the first anniversary of the commencement of
15 the annuity. Each annual increase shall be calculated at 3% or
16 one-half the annual unadjusted percentage increase (but not
17 less than zero) in the consumer price index-u for the 12 months
18 ending with the September preceding each November 1, whichever
19 is less, of the originally granted survivor's annuity. If the
20 annual unadjusted percentage change in the consumer price
21 index-u for the 12 months ending with the September preceding
22 each November 1 is zero or there is a decrease, then the
23 annuity shall not be increased.
24 (g) This Section does not apply to a person who The
25 benefits in Section 14-110 apply if the person is a fire
26 fighter in the fire protection service of a department, a
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1 security employee of the Department of Corrections or the
2 Department of Juvenile Justice, or a security employee of the
3 Department of Innovation and Technology, as those terms are
4 defined in subsection (b) and subsection (c) of Section
5 14-110. A person who meets the requirements of this Section is
6 entitled to an annuity calculated under the provisions of
7 Section 14-110, in lieu of the regular or minimum retirement
8 annuity, only if the person has withdrawn from service with
9 not less than 20 years of eligible creditable service and has
10 attained age 60, regardless of whether the attainment of age
11 60 occurs while the person is still in service.
12 (g-5) This Section does not apply to a person who The
13 benefits in Section 14-110 apply if the person is a State
14 policeman, investigator for the Secretary of State,
15 conservation police officer, investigator for the Department
16 of Revenue or the Illinois Gaming Board, investigator for the
17 Office of the Attorney General, Commerce Commission police
18 officer, or arson investigator, as those terms are defined in
19 subsection (b) and subsection (c) of Section 14-110. A person
20 who meets the requirements of this Section is entitled to an
21 annuity calculated under the provisions of Section 14-110, in
22 lieu of the regular or minimum retirement annuity, only if the
23 person has withdrawn from service with not less than 20 years
24 of eligible creditable service and has attained age 55,
25 regardless of whether the attainment of age 55 occurs while
26 the person is still in service.
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1 (h) If a person who first becomes a member or a participant
2 of a retirement system or pension fund subject to this Section
3 on or after January 1, 2011 is receiving a retirement annuity
4 or retirement pension under that system or fund and becomes a
5 member or participant under any other system or fund created
6 by this Code and is employed on a full-time basis, except for
7 those members or participants exempted from the provisions of
8 this Section under subsection (a) of this Section, then the
9 person's retirement annuity or retirement pension under that
10 system or fund shall be suspended during that employment. Upon
11 termination of that employment, the person's retirement
12 annuity or retirement pension payments shall resume and be
13 recalculated if recalculation is provided for under the
14 applicable Article of this Code.
15 If a person who first becomes a member of a retirement
16 system or pension fund subject to this Section on or after
17 January 1, 2012 and is receiving a retirement annuity or
18 retirement pension under that system or fund and accepts on a
19 contractual basis a position to provide services to a
20 governmental entity from which he or she has retired, then
21 that person's annuity or retirement pension earned as an
22 active employee of the employer shall be suspended during that
23 contractual service. A person receiving an annuity or
24 retirement pension under this Code shall notify the pension
25 fund or retirement system from which he or she is receiving an
26 annuity or retirement pension, as well as his or her
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1 contractual employer, of his or her retirement status before
2 accepting contractual employment. A person who fails to submit
3 such notification shall be guilty of a Class A misdemeanor and
4 required to pay a fine of $1,000. Upon termination of that
5 contractual employment, the person's retirement annuity or
6 retirement pension payments shall resume and, if appropriate,
7 be recalculated under the applicable provisions of this Code.
8 (i) (Blank).
9 (i-5) It is the intent of this amendatory Act of the 104th
10 General Assembly to provide to the participants specified in
11 subsections (g) and (g-5) who first became participants on or
12 after January 1, 2011 the same level of benefits and
13 eligibility criteria for benefits as those who first became
14 participants before January 1, 2011. The changes made to this
15 Article by this amendatory Act of the 104th General Assembly
16 that provide benefit increases for participants specified in
17 subsections (g) and (g-5) apply without regard to whether the
18 participant was in service on or after the effective date of
19 this amendatory Act of the 104th General Assembly,
20 notwithstanding the provisions of Section 1-103.1. The benefit
21 increases are intended to apply prospectively and do not
22 entitle a participant to retroactive benefit payments or
23 increases. The changes made to this Article by this amendatory
24 Act of the 104th General Assembly shall not cause or otherwise
25 result in any retroactive adjustment of any employee
26 contributions.
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1 (j) In the case of a conflict between the provisions of
2 this Section and any other provision of this Code, the
3 provisions of this Section shall control.
4 (Source: P.A. 101-610, eff. 1-1-20; 102-16, eff. 6-17-21;
5 102-210, eff. 1-1-22; 102-263, eff. 8-6-21; 102-719, eff.
6 5-6-22; 103-529, eff. 8-11-23.)
7 (Text of Section from P.A. 102-813)
8 Sec. 1-160. Provisions applicable to new hires.
9 (a) The provisions of this Section apply to a person who,
10 on or after January 1, 2011, first becomes a member or a
11 participant under any reciprocal retirement system or pension
12 fund established under this Code, other than a retirement
13 system or pension fund established under Article 2, 3, 4, 5, 6,
14 7, 15, or 18 of this Code, notwithstanding any other provision
15 of this Code to the contrary, but do not apply to any
16 self-managed plan established under this Code or to any
17 participant of the retirement plan established under Section
18 22-101; except that this Section applies to a person who
19 elected to establish alternative credits by electing in
20 writing after January 1, 2011, but before August 8, 2011,
21 under Section 7-145.1 of this Code. Notwithstanding anything
22 to the contrary in this Section, for purposes of this Section,
23 a person who is a Tier 1 regular employee as defined in Section
24 7-109.4 of this Code or who participated in a retirement
25 system under Article 15 prior to January 1, 2011 shall be
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1 deemed a person who first became a member or participant prior
2 to January 1, 2011 under any retirement system or pension fund
3 subject to this Section. The changes made to this Section by
4 Public Act 98-596 are a clarification of existing law and are
5 intended to be retroactive to January 1, 2011 (the effective
6 date of Public Act 96-889), notwithstanding the provisions of
7 Section 1-103.1 of this Code.
8 This Section does not apply to a person who first becomes a
9 noncovered employee under Article 14 on or after the
10 implementation date of the plan created under Section 1-161
11 for that Article, unless that person elects under subsection
12 (b) of Section 1-161 to instead receive the benefits provided
13 under this Section and the applicable provisions of that
14 Article.
15 This Section does not apply to a person who first becomes a
16 member or participant under Article 16 on or after the
17 implementation date of the plan created under Section 1-161
18 for that Article, unless that person elects under subsection
19 (b) of Section 1-161 to instead receive the benefits provided
20 under this Section and the applicable provisions of that
21 Article.
22 This Section does not apply to a person who elects under
23 subsection (c-5) of Section 1-161 to receive the benefits
24 under Section 1-161.
25 This Section does not apply to a person who first becomes a
26 member or participant of an affected pension fund on or after 6
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1 months after the resolution or ordinance date, as defined in
2 Section 1-162, unless that person elects under subsection (c)
3 of Section 1-162 to receive the benefits provided under this
4 Section and the applicable provisions of the Article under
5 which he or she is a member or participant.
6 (b) "Final average salary" means, except as otherwise
7 provided in this subsection, the average monthly (or annual)
8 salary obtained by dividing the total salary or earnings
9 calculated under the Article applicable to the member or
10 participant during the 96 consecutive months (or 8 consecutive
11 years) of service within the last 120 months (or 10 years) of
12 service in which the total salary or earnings calculated under
13 the applicable Article was the highest by the number of months
14 (or years) of service in that period. For the purposes of a
15 person who first becomes a member or participant of any
16 retirement system or pension fund to which this Section
17 applies on or after January 1, 2011, in this Code, "final
18 average salary" shall be substituted for the following:
19 (1) (Blank).
20 (2) In Articles 8, 9, 10, 11, and 12, "highest average
21 annual salary for any 4 consecutive years within the last
22 10 years of service immediately preceding the date of
23 withdrawal".
24 (3) In Article 13, "average final salary".
25 (4) In Article 14, "final average compensation".
26 (5) In Article 17, "average salary".
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1 (6) In Section 22-207, "wages or salary received by
2 him at the date of retirement or discharge".
3 A member of the Teachers' Retirement System of the State
4 of Illinois who retires on or after June 1, 2021 and for whom
5 the 2020-2021 school year is used in the calculation of the
6 member's final average salary shall use the higher of the
7 following for the purpose of determining the member's final
8 average salary:
9 (A) the amount otherwise calculated under the first
10 paragraph of this subsection; or
11 (B) an amount calculated by the Teachers' Retirement
12 System of the State of Illinois using the average of the
13 monthly (or annual) salary obtained by dividing the total
14 salary or earnings calculated under Article 16 applicable
15 to the member or participant during the 96 months (or 8
16 years) of service within the last 120 months (or 10 years)
17 of service in which the total salary or earnings
18 calculated under the Article was the highest by the number
19 of months (or years) of service in that period.
20 (b-5) Beginning on January 1, 2011, for all purposes under
21 this Code (including without limitation the calculation of
22 benefits and employee contributions), the annual earnings,
23 salary, or wages (based on the plan year) of a member or
24 participant to whom this Section applies shall not exceed
25 $106,800; however, that amount shall annually thereafter be
26 increased by the lesser of (i) 3% of that amount, including all
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1 previous adjustments, or (ii) one-half the annual unadjusted
2 percentage increase (but not less than zero) in the consumer
3 price index-u for the 12 months ending with the September
4 preceding each November 1, including all previous adjustments.
5 For the purposes of this Section, "consumer price index-u"
6 means the index published by the Bureau of Labor Statistics of
7 the United States Department of Labor that measures the
8 average change in prices of goods and services purchased by
9 all urban consumers, United States city average, all items,
10 1982-84 = 100. The new amount resulting from each annual
11 adjustment shall be determined by the Public Pension Division
12 of the Department of Insurance and made available to the
13 boards of the retirement systems and pension funds by November
14 1 of each year.
15 (b-10) Beginning on January 1, 2024, for all purposes
16 under this Code (including, without limitation, the
17 calculation of benefits and employee contributions), the
18 annual earnings, salary, or wages (based on the plan year) of a
19 member or participant under Article 9 to whom this Section
20 applies shall include an annual earnings, salary, or wage cap
21 that tracks the Social Security wage base. Maximum annual
22 earnings, wages, or salary shall be the annual contribution
23 and benefit base established for the applicable year by the
24 Commissioner of the Social Security Administration under the
25 federal Social Security Act.
26 However, in no event shall the annual earnings, salary, or
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1 wages for the purposes of this Article and Article 9 exceed any
2 limitation imposed on annual earnings, salary, or wages under
3 Section 1-117. Under no circumstances shall the maximum amount
4 of annual earnings, salary, or wages be greater than the
5 amount set forth in this subsection (b-10) as a result of
6 reciprocal service or any provisions regarding reciprocal
7 services, nor shall the Fund under Article 9 be required to pay
8 any refund as a result of the application of this maximum
9 annual earnings, salary, and wage cap.
10 Nothing in this subsection (b-10) shall cause or otherwise
11 result in any retroactive adjustment of any employee
12 contributions. Nothing in this subsection (b-10) shall cause
13 or otherwise result in any retroactive adjustment of
14 disability or other payments made between January 1, 2011 and
15 January 1, 2024.
16 (c) A member or participant is entitled to a retirement
17 annuity upon written application if he or she has attained age
18 67 (age 65, with respect to service under Article 12 that is
19 subject to this Section, for a member or participant under
20 Article 12 who first becomes a member or participant under
21 Article 12 on or after January 1, 2022 or who makes the
22 election under item (i) of subsection (d-15) of this Section)
23 and has at least 10 years of service credit and is otherwise
24 eligible under the requirements of the applicable Article.
25 A member or participant who has attained age 62 (age 60,
26 with respect to service under Article 12 that is subject to
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1 this Section, for a member or participant under Article 12 who
2 first becomes a member or participant under Article 12 on or
3 after January 1, 2022 or who makes the election under item (i)
4 of subsection (d-15) of this Section) and has at least 10 years
5 of service credit and is otherwise eligible under the
6 requirements of the applicable Article may elect to receive
7 the lower retirement annuity provided in subsection (d) of
8 this Section.
9 (c-5) A person who first becomes a member or a participant
10 subject to this Section on or after July 6, 2017 (the effective
11 date of Public Act 100-23), notwithstanding any other
12 provision of this Code to the contrary, is entitled to a
13 retirement annuity under Article 8 or Article 11 upon written
14 application if he or she has attained age 65 and has at least
15 10 years of service credit and is otherwise eligible under the
16 requirements of Article 8 or Article 11 of this Code,
17 whichever is applicable.
18 (d) The retirement annuity of a member or participant who
19 is retiring after attaining age 62 (age 60, with respect to
20 service under Article 12 that is subject to this Section, for a
21 member or participant under Article 12 who first becomes a
22 member or participant under Article 12 on or after January 1,
23 2022 or who makes the election under item (i) of subsection
24 (d-15) of this Section) with at least 10 years of service
25 credit shall be reduced by one-half of 1% for each full month
26 that the member's age is under age 67 (age 65, with respect to
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1 service under Article 12 that is subject to this Section, for a
2 member or participant under Article 12 who first becomes a
3 member or participant under Article 12 on or after January 1,
4 2022 or who makes the election under item (i) of subsection
5 (d-15) of this Section).
6 (d-5) The retirement annuity payable under Article 8 or
7 Article 11 to an eligible person subject to subsection (c-5)
8 of this Section who is retiring at age 60 with at least 10
9 years of service credit shall be reduced by one-half of 1% for
10 each full month that the member's age is under age 65.
11 (d-10) Each person who first became a member or
12 participant under Article 8 or Article 11 of this Code on or
13 after January 1, 2011 and prior to July 6, 2017 (the effective
14 date of Public Act 100-23) shall make an irrevocable election
15 either:
16 (i) to be eligible for the reduced retirement age
17 provided in subsections (c-5) and (d-5) of this Section,
18 the eligibility for which is conditioned upon the member
19 or participant agreeing to the increases in employee
20 contributions for age and service annuities provided in
21 subsection (a-5) of Section 8-174 of this Code (for
22 service under Article 8) or subsection (a-5) of Section
23 11-170 of this Code (for service under Article 11); or
24 (ii) to not agree to item (i) of this subsection
25 (d-10), in which case the member or participant shall
26 continue to be subject to the retirement age provisions in
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1 subsections (c) and (d) of this Section and the employee
2 contributions for age and service annuity as provided in
3 subsection (a) of Section 8-174 of this Code (for service
4 under Article 8) or subsection (a) of Section 11-170 of
5 this Code (for service under Article 11).
6 The election provided for in this subsection shall be made
7 between October 1, 2017 and November 15, 2017. A person
8 subject to this subsection who makes the required election
9 shall remain bound by that election. A person subject to this
10 subsection who fails for any reason to make the required
11 election within the time specified in this subsection shall be
12 deemed to have made the election under item (ii).
13 (d-15) Each person who first becomes a member or
14 participant under Article 12 on or after January 1, 2011 and
15 prior to January 1, 2022 shall make an irrevocable election
16 either:
17 (i) to be eligible for the reduced retirement age
18 specified in subsections (c) and (d) of this Section, the
19 eligibility for which is conditioned upon the member or
20 participant agreeing to the increase in employee
21 contributions for service annuities specified in
22 subsection (b) of Section 12-150; or
23 (ii) to not agree to item (i) of this subsection
24 (d-15), in which case the member or participant shall not
25 be eligible for the reduced retirement age specified in
26 subsections (c) and (d) of this Section and shall not be
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1 subject to the increase in employee contributions for
2 service annuities specified in subsection (b) of Section
3 12-150.
4 The election provided for in this subsection shall be made
5 between January 1, 2022 and April 1, 2022. A person subject to
6 this subsection who makes the required election shall remain
7 bound by that election. A person subject to this subsection
8 who fails for any reason to make the required election within
9 the time specified in this subsection shall be deemed to have
10 made the election under item (ii).
11 (e) Any retirement annuity or supplemental annuity shall
12 be subject to annual increases on the January 1 occurring
13 either on or after the attainment of age 67 (age 65, with
14 respect to service under Article 12 that is subject to this
15 Section, for a member or participant under Article 12 who
16 first becomes a member or participant under Article 12 on or
17 after January 1, 2022 or who makes the election under item (i)
18 of subsection (d-15); and beginning on July 6, 2017 (the
19 effective date of Public Act 100-23), age 65 with respect to
20 service under Article 8 or Article 11 for eligible persons
21 who: (i) are subject to subsection (c-5) of this Section; or
22 (ii) made the election under item (i) of subsection (d-10) of
23 this Section) or the first anniversary of the annuity start
24 date, whichever is later. Each annual increase shall be
25 calculated at 3% or one-half the annual unadjusted percentage
26 increase (but not less than zero) in the consumer price
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1 index-u for the 12 months ending with the September preceding
2 each November 1, whichever is less, of the originally granted
3 retirement annuity. If the annual unadjusted percentage change
4 in the consumer price index-u for the 12 months ending with the
5 September preceding each November 1 is zero or there is a
6 decrease, then the annuity shall not be increased.
7 For the purposes of Section 1-103.1 of this Code, the
8 changes made to this Section by Public Act 102-263 are
9 applicable without regard to whether the employee was in
10 active service on or after August 6, 2021 (the effective date
11 of Public Act 102-263).
12 For the purposes of Section 1-103.1 of this Code, the
13 changes made to this Section by Public Act 100-23 are
14 applicable without regard to whether the employee was in
15 active service on or after July 6, 2017 (the effective date of
16 Public Act 100-23).
17 (f) The initial survivor's or widow's annuity of an
18 otherwise eligible survivor or widow of a retired member or
19 participant who first became a member or participant on or
20 after January 1, 2011 shall be in the amount of 66 2/3% of the
21 retired member's or participant's retirement annuity at the
22 date of death. In the case of the death of a member or
23 participant who has not retired and who first became a member
24 or participant on or after January 1, 2011, eligibility for a
25 survivor's or widow's annuity shall be determined by the
26 applicable Article of this Code. The initial benefit shall be
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1 66 2/3% of the earned annuity without a reduction due to age. A
2 child's annuity of an otherwise eligible child shall be in the
3 amount prescribed under each Article if applicable. Any
4 survivor's or widow's annuity shall be increased (1) on each
5 January 1 occurring on or after the commencement of the
6 annuity if the deceased member died while receiving a
7 retirement annuity or (2) in other cases, on each January 1
8 occurring after the first anniversary of the commencement of
9 the annuity. Each annual increase shall be calculated at 3% or
10 one-half the annual unadjusted percentage increase (but not
11 less than zero) in the consumer price index-u for the 12 months
12 ending with the September preceding each November 1, whichever
13 is less, of the originally granted survivor's annuity. If the
14 annual unadjusted percentage change in the consumer price
15 index-u for the 12 months ending with the September preceding
16 each November 1 is zero or there is a decrease, then the
17 annuity shall not be increased.
18 (g) This Section does not apply to a person who The
19 benefits in Section 14-110 apply only if the person is a State
20 policeman, a fire fighter in the fire protection service of a
21 department, a conservation police officer, an investigator for
22 the Secretary of State, an arson investigator, a Commerce
23 Commission police officer, investigator for the Department of
24 Revenue or the Illinois Gaming Board, a security employee of
25 the Department of Corrections or the Department of Juvenile
26 Justice, or a security employee of the Department of
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1 Innovation and Technology, as those terms are defined in
2 subsection (b) and subsection (c) of Section 14-110. A person
3 who meets the requirements of this Section is entitled to an
4 annuity calculated under the provisions of Section 14-110, in
5 lieu of the regular or minimum retirement annuity, only if the
6 person has withdrawn from service with not less than 20 years
7 of eligible creditable service and has attained age 60,
8 regardless of whether the attainment of age 60 occurs while
9 the person is still in service.
10 (h) If a person who first becomes a member or a participant
11 of a retirement system or pension fund subject to this Section
12 on or after January 1, 2011 is receiving a retirement annuity
13 or retirement pension under that system or fund and becomes a
14 member or participant under any other system or fund created
15 by this Code and is employed on a full-time basis, except for
16 those members or participants exempted from the provisions of
17 this Section under subsection (a) of this Section, then the
18 person's retirement annuity or retirement pension under that
19 system or fund shall be suspended during that employment. Upon
20 termination of that employment, the person's retirement
21 annuity or retirement pension payments shall resume and be
22 recalculated if recalculation is provided for under the
23 applicable Article of this Code.
24 If a person who first becomes a member of a retirement
25 system or pension fund subject to this Section on or after
26 January 1, 2012 and is receiving a retirement annuity or
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1 retirement pension under that system or fund and accepts on a
2 contractual basis a position to provide services to a
3 governmental entity from which he or she has retired, then
4 that person's annuity or retirement pension earned as an
5 active employee of the employer shall be suspended during that
6 contractual service. A person receiving an annuity or
7 retirement pension under this Code shall notify the pension
8 fund or retirement system from which he or she is receiving an
9 annuity or retirement pension, as well as his or her
10 contractual employer, of his or her retirement status before
11 accepting contractual employment. A person who fails to submit
12 such notification shall be guilty of a Class A misdemeanor and
13 required to pay a fine of $1,000. Upon termination of that
14 contractual employment, the person's retirement annuity or
15 retirement pension payments shall resume and, if appropriate,
16 be recalculated under the applicable provisions of this Code.
17 (i) (Blank).
18 (i-5) It is the intent of this amendatory Act of the 104th
19 General Assembly to provide to the participants specified in
20 subsections (g) and (g-5) who first became participants on or
21 after January 1, 2011 the same level of benefits and
22 eligibility criteria for benefits as those who first became
23 participants before January 1, 2011. The changes made to this
24 Article by this amendatory Act of the 104th General Assembly
25 that provide benefit increases for participants specified in
26 subsections (g) and (g-5) apply without regard to whether the
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1 participant was in service on or after the effective date of
2 this amendatory Act of the 104th General Assembly,
3 notwithstanding the provisions of Section 1-103.1. The benefit
4 increases are intended to apply prospectively and do not
5 entitle a participant to retroactive benefit payments or
6 increases. The changes made to this Article by this amendatory
7 Act of the 104th General Assembly shall not cause or otherwise
8 result in any retroactive adjustment of any employee
9 contributions.
10 (j) In the case of a conflict between the provisions of
11 this Section and any other provision of this Code, the
12 provisions of this Section shall control.
13 (Source: P.A. 101-610, eff. 1-1-20; 102-16, eff. 6-17-21;
14 102-210, eff. 1-1-22; 102-263, eff. 8-6-21; 102-813, eff.
15 5-13-22; 103-529, eff. 8-11-23.)
16 (Text of Section from P.A. 102-956)
17 Sec. 1-160. Provisions applicable to new hires.
18 (a) The provisions of this Section apply to a person who,
19 on or after January 1, 2011, first becomes a member or a
20 participant under any reciprocal retirement system or pension
21 fund established under this Code, other than a retirement
22 system or pension fund established under Article 2, 3, 4, 5, 6,
23 7, 15, or 18 of this Code, notwithstanding any other provision
24 of this Code to the contrary, but do not apply to any
25 self-managed plan established under this Code or to any
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1 participant of the retirement plan established under Section
2 22-101; except that this Section applies to a person who
3 elected to establish alternative credits by electing in
4 writing after January 1, 2011, but before August 8, 2011,
5 under Section 7-145.1 of this Code. Notwithstanding anything
6 to the contrary in this Section, for purposes of this Section,
7 a person who is a Tier 1 regular employee as defined in Section
8 7-109.4 of this Code or who participated in a retirement
9 system under Article 15 prior to January 1, 2011 shall be
10 deemed a person who first became a member or participant prior
11 to January 1, 2011 under any retirement system or pension fund
12 subject to this Section. The changes made to this Section by
13 Public Act 98-596 are a clarification of existing law and are
14 intended to be retroactive to January 1, 2011 (the effective
15 date of Public Act 96-889), notwithstanding the provisions of
16 Section 1-103.1 of this Code.
17 This Section does not apply to a person who first becomes a
18 noncovered employee under Article 14 on or after the
19 implementation date of the plan created under Section 1-161
20 for that Article, unless that person elects under subsection
21 (b) of Section 1-161 to instead receive the benefits provided
22 under this Section and the applicable provisions of that
23 Article.
24 This Section does not apply to a person who first becomes a
25 member or participant under Article 16 on or after the
26 implementation date of the plan created under Section 1-161
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1 for that Article, unless that person elects under subsection
2 (b) of Section 1-161 to instead receive the benefits provided
3 under this Section and the applicable provisions of that
4 Article.
5 This Section does not apply to a person who elects under
6 subsection (c-5) of Section 1-161 to receive the benefits
7 under Section 1-161.
8 This Section does not apply to a person who first becomes a
9 member or participant of an affected pension fund on or after 6
10 months after the resolution or ordinance date, as defined in
11 Section 1-162, unless that person elects under subsection (c)
12 of Section 1-162 to receive the benefits provided under this
13 Section and the applicable provisions of the Article under
14 which he or she is a member or participant.
15 (b) "Final average salary" means, except as otherwise
16 provided in this subsection, the average monthly (or annual)
17 salary obtained by dividing the total salary or earnings
18 calculated under the Article applicable to the member or
19 participant during the 96 consecutive months (or 8 consecutive
20 years) of service within the last 120 months (or 10 years) of
21 service in which the total salary or earnings calculated under
22 the applicable Article was the highest by the number of months
23 (or years) of service in that period. For the purposes of a
24 person who first becomes a member or participant of any
25 retirement system or pension fund to which this Section
26 applies on or after January 1, 2011, in this Code, "final
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1 average salary" shall be substituted for the following:
2 (1) (Blank).
3 (2) In Articles 8, 9, 10, 11, and 12, "highest average
4 annual salary for any 4 consecutive years within the last
5 10 years of service immediately preceding the date of
6 withdrawal".
7 (3) In Article 13, "average final salary".
8 (4) In Article 14, "final average compensation".
9 (5) In Article 17, "average salary".
10 (6) In Section 22-207, "wages or salary received by
11 him at the date of retirement or discharge".
12 A member of the Teachers' Retirement System of the State
13 of Illinois who retires on or after June 1, 2021 and for whom
14 the 2020-2021 school year is used in the calculation of the
15 member's final average salary shall use the higher of the
16 following for the purpose of determining the member's final
17 average salary:
18 (A) the amount otherwise calculated under the first
19 paragraph of this subsection; or
20 (B) an amount calculated by the Teachers' Retirement
21 System of the State of Illinois using the average of the
22 monthly (or annual) salary obtained by dividing the total
23 salary or earnings calculated under Article 16 applicable
24 to the member or participant during the 96 months (or 8
25 years) of service within the last 120 months (or 10 years)
26 of service in which the total salary or earnings
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1 calculated under the Article was the highest by the number
2 of months (or years) of service in that period.
3 (b-5) Beginning on January 1, 2011, for all purposes under
4 this Code (including without limitation the calculation of
5 benefits and employee contributions), the annual earnings,
6 salary, or wages (based on the plan year) of a member or
7 participant to whom this Section applies shall not exceed
8 $106,800; however, that amount shall annually thereafter be
9 increased by the lesser of (i) 3% of that amount, including all
10 previous adjustments, or (ii) one-half the annual unadjusted
11 percentage increase (but not less than zero) in the consumer
12 price index-u for the 12 months ending with the September
13 preceding each November 1, including all previous adjustments.
14 For the purposes of this Section, "consumer price index-u"
15 means the index published by the Bureau of Labor Statistics of
16 the United States Department of Labor that measures the
17 average change in prices of goods and services purchased by
18 all urban consumers, United States city average, all items,
19 1982-84 = 100. The new amount resulting from each annual
20 adjustment shall be determined by the Public Pension Division
21 of the Department of Insurance and made available to the
22 boards of the retirement systems and pension funds by November
23 1 of each year.
24 (b-10) Beginning on January 1, 2024, for all purposes
25 under this Code (including, without limitation, the
26 calculation of benefits and employee contributions), the
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1 annual earnings, salary, or wages (based on the plan year) of a
2 member or participant under Article 9 to whom this Section
3 applies shall include an annual earnings, salary, or wage cap
4 that tracks the Social Security wage base. Maximum annual
5 earnings, wages, or salary shall be the annual contribution
6 and benefit base established for the applicable year by the
7 Commissioner of the Social Security Administration under the
8 federal Social Security Act.
9 However, in no event shall the annual earnings, salary, or
10 wages for the purposes of this Article and Article 9 exceed any
11 limitation imposed on annual earnings, salary, or wages under
12 Section 1-117. Under no circumstances shall the maximum amount
13 of annual earnings, salary, or wages be greater than the
14 amount set forth in this subsection (b-10) as a result of
15 reciprocal service or any provisions regarding reciprocal
16 services, nor shall the Fund under Article 9 be required to pay
17 any refund as a result of the application of this maximum
18 annual earnings, salary, and wage cap.
19 Nothing in this subsection (b-10) shall cause or otherwise
20 result in any retroactive adjustment of any employee
21 contributions. Nothing in this subsection (b-10) shall cause
22 or otherwise result in any retroactive adjustment of
23 disability or other payments made between January 1, 2011 and
24 January 1, 2024.
25 (c) A member or participant is entitled to a retirement
26 annuity upon written application if he or she has attained age
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1 67 (age 65, with respect to service under Article 12 that is
2 subject to this Section, for a member or participant under
3 Article 12 who first becomes a member or participant under
4 Article 12 on or after January 1, 2022 or who makes the
5 election under item (i) of subsection (d-15) of this Section)
6 and has at least 10 years of service credit and is otherwise
7 eligible under the requirements of the applicable Article.
8 A member or participant who has attained age 62 (age 60,
9 with respect to service under Article 12 that is subject to
10 this Section, for a member or participant under Article 12 who
11 first becomes a member or participant under Article 12 on or
12 after January 1, 2022 or who makes the election under item (i)
13 of subsection (d-15) of this Section) and has at least 10 years
14 of service credit and is otherwise eligible under the
15 requirements of the applicable Article may elect to receive
16 the lower retirement annuity provided in subsection (d) of
17 this Section.
18 (c-5) A person who first becomes a member or a participant
19 subject to this Section on or after July 6, 2017 (the effective
20 date of Public Act 100-23), notwithstanding any other
21 provision of this Code to the contrary, is entitled to a
22 retirement annuity under Article 8 or Article 11 upon written
23 application if he or she has attained age 65 and has at least
24 10 years of service credit and is otherwise eligible under the
25 requirements of Article 8 or Article 11 of this Code,
26 whichever is applicable.
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1 (d) The retirement annuity of a member or participant who
2 is retiring after attaining age 62 (age 60, with respect to
3 service under Article 12 that is subject to this Section, for a
4 member or participant under Article 12 who first becomes a
5 member or participant under Article 12 on or after January 1,
6 2022 or who makes the election under item (i) of subsection
7 (d-15) of this Section) with at least 10 years of service
8 credit shall be reduced by one-half of 1% for each full month
9 that the member's age is under age 67 (age 65, with respect to
10 service under Article 12 that is subject to this Section, for a
11 member or participant under Article 12 who first becomes a
12 member or participant under Article 12 on or after January 1,
13 2022 or who makes the election under item (i) of subsection
14 (d-15) of this Section).
15 (d-5) The retirement annuity payable under Article 8 or
16 Article 11 to an eligible person subject to subsection (c-5)
17 of this Section who is retiring at age 60 with at least 10
18 years of service credit shall be reduced by one-half of 1% for
19 each full month that the member's age is under age 65.
20 (d-10) Each person who first became a member or
21 participant under Article 8 or Article 11 of this Code on or
22 after January 1, 2011 and prior to July 6, 2017 (the effective
23 date of Public Act 100-23) shall make an irrevocable election
24 either:
25 (i) to be eligible for the reduced retirement age
26 provided in subsections (c-5) and (d-5) of this Section,
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1 the eligibility for which is conditioned upon the member
2 or participant agreeing to the increases in employee
3 contributions for age and service annuities provided in
4 subsection (a-5) of Section 8-174 of this Code (for
5 service under Article 8) or subsection (a-5) of Section
6 11-170 of this Code (for service under Article 11); or
7 (ii) to not agree to item (i) of this subsection
8 (d-10), in which case the member or participant shall
9 continue to be subject to the retirement age provisions in
10 subsections (c) and (d) of this Section and the employee
11 contributions for age and service annuity as provided in
12 subsection (a) of Section 8-174 of this Code (for service
13 under Article 8) or subsection (a) of Section 11-170 of
14 this Code (for service under Article 11).
15 The election provided for in this subsection shall be made
16 between October 1, 2017 and November 15, 2017. A person
17 subject to this subsection who makes the required election
18 shall remain bound by that election. A person subject to this
19 subsection who fails for any reason to make the required
20 election within the time specified in this subsection shall be
21 deemed to have made the election under item (ii).
22 (d-15) Each person who first becomes a member or
23 participant under Article 12 on or after January 1, 2011 and
24 prior to January 1, 2022 shall make an irrevocable election
25 either:
26 (i) to be eligible for the reduced retirement age
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1 specified in subsections (c) and (d) of this Section, the
2 eligibility for which is conditioned upon the member or
3 participant agreeing to the increase in employee
4 contributions for service annuities specified in
5 subsection (b) of Section 12-150; or
6 (ii) to not agree to item (i) of this subsection
7 (d-15), in which case the member or participant shall not
8 be eligible for the reduced retirement age specified in
9 subsections (c) and (d) of this Section and shall not be
10 subject to the increase in employee contributions for
11 service annuities specified in subsection (b) of Section
12 12-150.
13 The election provided for in this subsection shall be made
14 between January 1, 2022 and April 1, 2022. A person subject to
15 this subsection who makes the required election shall remain
16 bound by that election. A person subject to this subsection
17 who fails for any reason to make the required election within
18 the time specified in this subsection shall be deemed to have
19 made the election under item (ii).
20 (e) Any retirement annuity or supplemental annuity shall
21 be subject to annual increases on the January 1 occurring
22 either on or after the attainment of age 67 (age 65, with
23 respect to service under Article 12 that is subject to this
24 Section, for a member or participant under Article 12 who
25 first becomes a member or participant under Article 12 on or
26 after January 1, 2022 or who makes the election under item (i)
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1 of subsection (d-15); and beginning on July 6, 2017 (the
2 effective date of Public Act 100-23), age 65 with respect to
3 service under Article 8 or Article 11 for eligible persons
4 who: (i) are subject to subsection (c-5) of this Section; or
5 (ii) made the election under item (i) of subsection (d-10) of
6 this Section) or the first anniversary of the annuity start
7 date, whichever is later. Each annual increase shall be
8 calculated at 3% or one-half the annual unadjusted percentage
9 increase (but not less than zero) in the consumer price
10 index-u for the 12 months ending with the September preceding
11 each November 1, whichever is less, of the originally granted
12 retirement annuity. If the annual unadjusted percentage change
13 in the consumer price index-u for the 12 months ending with the
14 September preceding each November 1 is zero or there is a
15 decrease, then the annuity shall not be increased.
16 For the purposes of Section 1-103.1 of this Code, the
17 changes made to this Section by Public Act 102-263 are
18 applicable without regard to whether the employee was in
19 active service on or after August 6, 2021 (the effective date
20 of Public Act 102-263).
21 For the purposes of Section 1-103.1 of this Code, the
22 changes made to this Section by Public Act 100-23 are
23 applicable without regard to whether the employee was in
24 active service on or after July 6, 2017 (the effective date of
25 Public Act 100-23).
26 (f) The initial survivor's or widow's annuity of an
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1 otherwise eligible survivor or widow of a retired member or
2 participant who first became a member or participant on or
3 after January 1, 2011 shall be in the amount of 66 2/3% of the
4 retired member's or participant's retirement annuity at the
5 date of death. In the case of the death of a member or
6 participant who has not retired and who first became a member
7 or participant on or after January 1, 2011, eligibility for a
8 survivor's or widow's annuity shall be determined by the
9 applicable Article of this Code. The initial benefit shall be
10 66 2/3% of the earned annuity without a reduction due to age. A
11 child's annuity of an otherwise eligible child shall be in the
12 amount prescribed under each Article if applicable. Any
13 survivor's or widow's annuity shall be increased (1) on each
14 January 1 occurring on or after the commencement of the
15 annuity if the deceased member died while receiving a
16 retirement annuity or (2) in other cases, on each January 1
17 occurring after the first anniversary of the commencement of
18 the annuity. Each annual increase shall be calculated at 3% or
19 one-half the annual unadjusted percentage increase (but not
20 less than zero) in the consumer price index-u for the 12 months
21 ending with the September preceding each November 1, whichever
22 is less, of the originally granted survivor's annuity. If the
23 annual unadjusted percentage change in the consumer price
24 index-u for the 12 months ending with the September preceding
25 each November 1 is zero or there is a decrease, then the
26 annuity shall not be increased.
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1 (g) This Section does not apply to a person who The
2 benefits in Section 14-110 apply only if the person is a State
3 policeman, a fire fighter in the fire protection service of a
4 department, a conservation police officer, an investigator for
5 the Secretary of State, an investigator for the Office of the
6 Attorney General, an arson investigator, a Commerce Commission
7 police officer, investigator for the Department of Revenue or
8 the Illinois Gaming Board, a security employee of the
9 Department of Corrections or the Department of Juvenile
10 Justice, or a security employee of the Department of
11 Innovation and Technology, as those terms are defined in
12 subsection (b) and subsection (c) of Section 14-110. A person
13 who meets the requirements of this Section is entitled to an
14 annuity calculated under the provisions of Section 14-110, in
15 lieu of the regular or minimum retirement annuity, only if the
16 person has withdrawn from service with not less than 20 years
17 of eligible creditable service and has attained age 60,
18 regardless of whether the attainment of age 60 occurs while
19 the person is still in service.
20 (h) If a person who first becomes a member or a participant
21 of a retirement system or pension fund subject to this Section
22 on or after January 1, 2011 is receiving a retirement annuity
23 or retirement pension under that system or fund and becomes a
24 member or participant under any other system or fund created
25 by this Code and is employed on a full-time basis, except for
26 those members or participants exempted from the provisions of
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1 this Section under subsection (a) of this Section, then the
2 person's retirement annuity or retirement pension under that
3 system or fund shall be suspended during that employment. Upon
4 termination of that employment, the person's retirement
5 annuity or retirement pension payments shall resume and be
6 recalculated if recalculation is provided for under the
7 applicable Article of this Code.
8 If a person who first becomes a member of a retirement
9 system or pension fund subject to this Section on or after
10 January 1, 2012 and is receiving a retirement annuity or
11 retirement pension under that system or fund and accepts on a
12 contractual basis a position to provide services to a
13 governmental entity from which he or she has retired, then
14 that person's annuity or retirement pension earned as an
15 active employee of the employer shall be suspended during that
16 contractual service. A person receiving an annuity or
17 retirement pension under this Code shall notify the pension
18 fund or retirement system from which he or she is receiving an
19 annuity or retirement pension, as well as his or her
20 contractual employer, of his or her retirement status before
21 accepting contractual employment. A person who fails to submit
22 such notification shall be guilty of a Class A misdemeanor and
23 required to pay a fine of $1,000. Upon termination of that
24 contractual employment, the person's retirement annuity or
25 retirement pension payments shall resume and, if appropriate,
26 be recalculated under the applicable provisions of this Code.
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1 (i) (Blank).
2 (i-5) It is the intent of this amendatory Act of the 104th
3 General Assembly to provide to the participants specified in
4 subsections (g) and (g-5) who first became participants on or
5 after January 1, 2011 the same level of benefits and
6 eligibility criteria for benefits as those who first became
7 participants before January 1, 2011. The changes made to this
8 Article by this amendatory Act of the 104th General Assembly
9 that provide benefit increases for participants specified in
10 subsections (g) and (g-5) apply without regard to whether the
11 participant was in service on or after the effective date of
12 this amendatory Act of the 104th General Assembly,
13 notwithstanding the provisions of Section 1-103.1. The benefit
14 increases are intended to apply prospectively and do not
15 entitle a participant to retroactive benefit payments or
16 increases. The changes made to this Article by this amendatory
17 Act of the 104th General Assembly shall not cause or otherwise
18 result in any retroactive adjustment of any employee
19 contributions.
20 (j) In the case of a conflict between the provisions of
21 this Section and any other provision of this Code, the
22 provisions of this Section shall control.
23 (Source: P.A. 102-16, eff. 6-17-21; 102-210, eff. 1-1-22;
24 102-263, eff. 8-6-21; 102-956, eff. 5-27-22; 103-529, eff.
25 8-11-23.)
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1 (40 ILCS 5/3-111) (from Ch. 108 1/2, par. 3-111)
2 Sec. 3-111. Pension.
3 (a) A police officer age 50 or more with 20 or more years
4 of creditable service, who is not a participant in the
5 self-managed plan under Section 3-109.3 and who is no longer
6 in service as a police officer, shall receive a pension of 1/2
7 of the salary attached to the rank held by the officer on the
8 police force for one year immediately prior to retirement or,
9 beginning July 1, 1987 for persons terminating service on or
10 after that date, the salary attached to the rank held on the
11 last day of service or for one year prior to the last day,
12 whichever is greater. The pension shall be increased by 2.5%
13 of such salary for each additional year of service over 20
14 years of service through 30 years of service, to a maximum of
15 75% of such salary.
16 The changes made to this subsection (a) by this amendatory
17 Act of the 91st General Assembly apply to all pensions that
18 become payable under this subsection on or after January 1,
19 1999. All pensions payable under this subsection that began on
20 or after January 1, 1999 and before the effective date of this
21 amendatory Act shall be recalculated, and the amount of the
22 increase accruing for that period shall be payable to the
23 pensioner in a lump sum.
24 (a-5) No pension in effect on or granted after June 30,
25 1973 shall be less than $200 per month. Beginning July 1, 1987,
26 the minimum retirement pension for a police officer having at
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1 least 20 years of creditable service shall be $400 per month,
2 without regard to whether or not retirement occurred prior to
3 that date. If the minimum pension established in Section
4 3-113.1 is greater than the minimum provided in this
5 subsection, the Section 3-113.1 minimum controls.
6 (b) A police officer mandatorily retired from service due
7 to age by operation of law, having at least 8 but less than 20
8 years of creditable service, shall receive a pension equal to
9 2 1/2% of the salary attached to the rank he or she held on the
10 police force for one year immediately prior to retirement or,
11 beginning July 1, 1987 for persons terminating service on or
12 after that date, the salary attached to the rank held on the
13 last day of service or for one year prior to the last day,
14 whichever is greater, for each year of creditable service.
15 A police officer who retires or is separated from service
16 having at least 8 years but less than 20 years of creditable
17 service, who is not mandatorily retired due to age by
18 operation of law, and who does not apply for a refund of
19 contributions at his or her last separation from police
20 service, shall receive a pension upon attaining age 60 equal
21 to 2.5% of the salary attached to the rank held by the police
22 officer on the police force for one year immediately prior to
23 retirement or, beginning July 1, 1987 for persons terminating
24 service on or after that date, the salary attached to the rank
25 held on the last day of service or for one year prior to the
26 last day, whichever is greater, for each year of creditable
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1 service.
2 (c) A police officer no longer in service who has at least
3 one but less than 8 years of creditable service in a police
4 pension fund but meets the requirements of this subsection (c)
5 shall be eligible to receive a pension from that fund equal to
6 2.5% of the salary attached to the rank held on the last day of
7 service under that fund or for one year prior to that last day,
8 whichever is greater, for each year of creditable service in
9 that fund. The pension shall begin no earlier than upon
10 attainment of age 60 (or upon mandatory retirement from the
11 fund by operation of law due to age, if that occurs before age
12 60) and in no event before the effective date of this
13 amendatory Act of 1997.
14 In order to be eligible for a pension under this
15 subsection (c), the police officer must have at least 8 years
16 of creditable service in a second police pension fund under
17 this Article and be receiving a pension under subsection (a)
18 or (b) of this Section from that second fund. The police
19 officer need not be in service on or after the effective date
20 of this amendatory Act of 1997.
21 (d) (Blank). Notwithstanding any other provision of this
22 Article, the provisions of this subsection (d) apply to a
23 person who is not a participant in the self-managed plan under
24 Section 3-109.3 and who first becomes a police officer under
25 this Article on or after January 1, 2011.
26 A police officer age 55 or more who has 10 or more years of
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1 service in that capacity shall be entitled at his option to
2 receive a monthly pension for his service as a police officer
3 computed by multiplying 2.5% for each year of such service by
4 his or her final average salary.
5 The pension of a police officer who is retiring after
6 attaining age 50 with 10 or more years of creditable service
7 shall be reduced by one-half of 1% for each month that the
8 police officer's age is under age 55.
9 The maximum pension under this subsection (d) shall be 75%
10 of final average salary.
11 For the purposes of this subsection (d), "final average
12 salary" means the greater of: (i) the average monthly salary
13 obtained by dividing the total salary of the police officer
14 during the 48 consecutive months of service within the last 60
15 months of service in which the total salary was the highest by
16 the number of months of service in that period; or (ii) the
17 average monthly salary obtained by dividing the total salary
18 of the police officer during the 96 consecutive months of
19 service within the last 120 months of service in which the
20 total salary was the highest by the number of months of service
21 in that period.
22 Beginning on January 1, 2011, for all purposes under this
23 Code (including without limitation the calculation of benefits
24 and employee contributions), the annual salary based on the
25 plan year of a member or participant to whom this Section
26 applies shall not exceed $106,800; however, that amount shall
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1 annually thereafter be increased by the lesser of (i) 3% of
2 that amount, including all previous adjustments, or (ii) the
3 annual unadjusted percentage increase (but not less than zero)
4 in the consumer price index-u for the 12 months ending with the
5 September preceding each November 1, including all previous
6 adjustments.
7 Nothing in this amendatory Act of the 101st General
8 Assembly shall cause or otherwise result in any retroactive
9 adjustment of any employee contributions.
10 (Source: P.A. 101-610, eff. 1-1-20.)
11 (40 ILCS 5/3-111.1) (from Ch. 108 1/2, par. 3-111.1)
12 Sec. 3-111.1. Increase in pension.
13 (a) Except as provided in subsection (e), the monthly
14 pension of a police officer who retires after July 1, 1971, and
15 prior to January 1, 1986, shall be increased, upon either the
16 first of the month following the first anniversary of the date
17 of retirement if the officer is 60 years of age or over at
18 retirement date, or upon the first day of the month following
19 attainment of age 60 if it occurs after the first anniversary
20 of retirement, by 3% of the originally granted pension and by
21 an additional 3% of the originally granted pension in January
22 of each year thereafter.
23 (b) The monthly pension of a police officer who retired
24 from service with 20 or more years of service, on or before
25 July 1, 1971, shall be increased in January of the year
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1 following the year of attaining age 65 or in January of 1972,
2 if then over age 65, by 3% of the originally granted pension
3 for each year the police officer received pension payments. In
4 each January thereafter, he or she shall receive an additional
5 increase of 3% of the original pension.
6 (c) The monthly pension of a police officer who retires on
7 disability or is retired for disability shall be increased in
8 January of the year following the year of attaining age 60, by
9 3% of the original grant of pension for each year he or she
10 received pension payments. In each January thereafter, the
11 police officer shall receive an additional increase of 3% of
12 the original pension.
13 (d) The monthly pension of a police officer who retires
14 after January 1, 1986, shall be increased, upon either the
15 first of the month following the first anniversary of the date
16 of retirement if the officer is 55 years of age or over, or
17 upon the first day of the month following attainment of age 55
18 if it occurs after the first anniversary of retirement, by
19 1/12 of 3% of the originally granted pension for each full
20 month that has elapsed since the pension began, and by an
21 additional 3% of the originally granted pension in January of
22 each year thereafter.
23 The changes made to this subsection (d) by this amendatory
24 Act of the 91st General Assembly apply to all initial
25 increases that become payable under this subsection on or
26 after January 1, 1999. All initial increases that became
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1 payable under this subsection on or after January 1, 1999 and
2 before the effective date of this amendatory Act shall be
3 recalculated and the additional amount accruing for that
4 period, if any, shall be payable to the pensioner in a lump
5 sum.
6 (e) Notwithstanding the provisions of subsection (a), upon
7 the first day of the month following (1) the first anniversary
8 of the date of retirement, or (2) the attainment of age 55, or
9 (3) July 1, 1987, whichever occurs latest, the monthly pension
10 of a police officer who retired on or after January 1, 1977 and
11 on or before January 1, 1986, and did not receive an increase
12 under subsection (a) before July 1, 1987, shall be increased
13 by 3% of the originally granted monthly pension for each full
14 year that has elapsed since the pension began, and by an
15 additional 3% of the originally granted pension in each
16 January thereafter. The increases provided under this
17 subsection are in lieu of the increases provided in subsection
18 (a).
19 (f) Notwithstanding the other provisions of this Section,
20 beginning with increases granted on or after July 1, 1993, the
21 second and all subsequent automatic annual increases granted
22 under subsection (a), (b), (d), or (e) of this Section shall be
23 calculated as 3% of the amount of pension payable at the time
24 of the increase, including any increases previously granted
25 under this Section, rather than 3% of the originally granted
26 pension amount. Section 1-103.1 does not apply to this
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1 subsection (f).
2 (g) Notwithstanding any other provision of this Article,
3 the monthly pension of a person who first becomes a police
4 officer under this Article on or after January 1, 2011 shall be
5 increased on the January 1 occurring either on or after the
6 attainment of age 60 or the first anniversary of the pension
7 start date, whichever is later; except that, beginning on the
8 effective date of this amendatory Act of the 104th General
9 Assembly, eligibility for and the amount of the automatic
10 increase in the monthly pension of such a person shall be
11 calculated as otherwise provided in this Section. Each annual
12 increase shall be calculated at 3% or one-half the annual
13 unadjusted percentage increase (but not less than zero) in the
14 consumer price index-u for the 12 months ending with the
15 September preceding each November 1, whichever is less, of the
16 originally granted pension. If the annual unadjusted
17 percentage change in the consumer price index-u for a 12-month
18 period ending in September is zero or, when compared with the
19 preceding period, decreases, then the pension shall not be
20 increased.
21 For the purposes of this subsection (g), "consumer price
22 index-u" means the index published by the Bureau of Labor
23 Statistics of the United States Department of Labor that
24 measures the average change in prices of goods and services
25 purchased by all urban consumers, United States city average,
26 all items, 1982-84 = 100. The new amount resulting from each
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1 annual adjustment shall be determined by the Public Pension
2 Division of the Department of Insurance and made available to
3 the boards of the pension funds.
4 (Source: P.A. 96-1495, eff. 1-1-11.)
5 (40 ILCS 5/3-112) (from Ch. 108 1/2, par. 3-112)
6 Sec. 3-112. Pension to survivors.
7 (a) Upon the death of a police officer entitled to a
8 pension under Section 3-111, the surviving spouse shall be
9 entitled to the pension to which the police officer was then
10 entitled. Upon the death of the surviving spouse, or upon the
11 remarriage of the surviving spouse if that remarriage
12 terminates the surviving spouse's eligibility under Section
13 3-121, the police officer's unmarried children who are under
14 age 18 or who are dependent because of physical or mental
15 disability shall be entitled to equal shares of such pension.
16 If there is no eligible surviving spouse and no eligible
17 child, the dependent parent or parents of the officer shall be
18 entitled to receive or share such pension until their death or
19 marriage or remarriage after the death of the police officer.
20 Notwithstanding any other provision of this Article, for a
21 person who first becomes a police officer under this Article
22 on or after January 1, 2011, the pension to which the surviving
23 spouse, children, or parents are entitled under this
24 subsection (a) shall be in an amount equal to the greater of
25 (i) 54% of the police officer's monthly salary at the date of
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1 death, or (ii) 66 2/3% of the police officer's earned pension
2 at the date of death, and, if there is a surviving spouse, 12%
3 of such monthly salary shall be granted to the guardian of any
4 minor child or children, including a child who has been
5 conceived but not yet born, for each such child until
6 attainment of age 18. Upon the death of the surviving spouse
7 leaving one or more minor children, or upon the death of a
8 police officer leaving one or more minor children but no
9 surviving spouse, a monthly pension of 20% of the monthly
10 salary shall be granted to the duly appointed guardian of each
11 such child for the support and maintenance of each such child
12 until the child reaches age 18. The total pension provided
13 under this paragraph shall not exceed 75% of the monthly
14 salary of the deceased police officer (1) when paid to the
15 survivor of a police officer who has attained 20 or more years
16 of service credit and who receives or is eligible to receive a
17 retirement pension under this Article, (2) when paid to the
18 survivor of a police officer who dies as a result of illness or
19 accident, (3) when paid to the survivor of a police officer who
20 dies from any cause while in receipt of a disability pension
21 under this Article, or (4) when paid to the survivor of a
22 deferred pensioner. Nothing in this subsection (a) shall act
23 to diminish the survivor's benefits described in subsection
24 (e) of this Section.
25 Notwithstanding Section 1-103.1, the changes made to this
26 subsection apply without regard to whether the deceased police
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1 officer was in service on or after the effective date of this
2 amendatory Act of the 101st General Assembly.
3 Notwithstanding any other provision of this Article, the
4 monthly pension of a survivor of a person who first becomes a
5 police officer under this Article on or after January 1, 2011
6 shall be increased on the January 1 after attainment of age 60
7 by the recipient of the survivor's pension and each January 1
8 thereafter by 3% or one-half the annual unadjusted percentage
9 increase (but not less than zero) in the consumer price
10 index-u for the 12 months ending with the September preceding
11 each November 1, whichever is less, of the originally granted
12 survivor's pension; except that, beginning on the effective
13 date of this amendatory Act of the 104th General Assembly,
14 eligibility for and the amount of the automatic increase in
15 the monthly pension of such a survivor shall be calculated as
16 otherwise provided in this Section. If the annual unadjusted
17 percentage change in the consumer price index-u for a 12-month
18 period ending in September is zero or, when compared with the
19 preceding period, decreases, then the survivor's pension shall
20 not be increased.
21 For the purposes of this subsection (a), "consumer price
22 index-u" means the index published by the Bureau of Labor
23 Statistics of the United States Department of Labor that
24 measures the average change in prices of goods and services
25 purchased by all urban consumers, United States city average,
26 all items, 1982-84 = 100. The new amount resulting from each
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1 annual adjustment shall be determined by the Public Pension
2 Division of the Department of Insurance and made available to
3 the boards of the pension funds.
4 (b) Upon the death of a police officer while in service,
5 having at least 20 years of creditable service, or upon the
6 death of a police officer who retired from service with at
7 least 20 years of creditable service, whether death occurs
8 before or after attainment of age 50, the pension earned by the
9 police officer as of the date of death as provided in Section
10 3-111 shall be paid to the survivors in the sequence provided
11 in subsection (a) of this Section.
12 (c) Upon the death of a police officer while in service,
13 having at least 10 but less than 20 years of service, a pension
14 of 1/2 of the salary attached to the rank or ranks held by the
15 officer for one year immediately prior to death shall be
16 payable to the survivors in the sequence provided in
17 subsection (a) of this Section. If death occurs as a result of
18 the performance of duty, the 10 year requirement shall not
19 apply and the pension to survivors shall be payable after any
20 period of service.
21 (d) Beginning July 1, 1987, a minimum pension of $400 per
22 month shall be paid to all surviving spouses, without regard
23 to the fact that the death of the police officer occurred prior
24 to that date. If the minimum pension established in Section
25 3-113.1 is greater than the minimum provided in this
26 subsection, the Section 3-113.1 minimum controls.
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1 (e) The pension of the surviving spouse of a police
2 officer who dies (i) on or after January 1, 2001, (ii) without
3 having begun to receive either a retirement pension payable
4 under Section 3-111 or a disability pension payable under
5 Section 3-114.1, 3-114.2, 3-114.3, or 3-114.6, and (iii) as a
6 result of sickness, accident, or injury incurred in or
7 resulting from the performance of an act of duty shall not be
8 less than 100% of the salary attached to the rank held by the
9 deceased police officer on the last day of service,
10 notwithstanding any provision in this Article to the contrary.
11 (Source: P.A. 101-610, eff. 1-1-20.)
12 (40 ILCS 5/3-125) (from Ch. 108 1/2, par. 3-125)
13 Sec. 3-125. Financing.
14 (a) The city council or the board of trustees of the
15 municipality shall annually levy a tax upon all the taxable
16 property of the municipality at the rate on the dollar which
17 will produce an amount which, when added to the deductions
18 from the salaries or wages of police officers, and revenues
19 available from other sources, including State contributions,
20 will equal a sum sufficient to meet the annual requirements of
21 the police pension fund. The annual requirements to be
22 provided by such tax levy are equal to (1) the normal cost of
23 the pension fund for the year involved, plus (2) an amount
24 sufficient to bring the total assets of the pension fund up to
25 90% of the total actuarial liabilities of the pension fund by
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1 the end of municipal fiscal year 2040, as annually updated and
2 determined by an enrolled actuary employed by the Illinois
3 Department of Insurance or by an enrolled actuary retained by
4 the pension fund or the municipality, minus (3) any
5 anticipated State contributions from the Local Government
6 Retirement Fund for the year involved. In making these
7 determinations, the required minimum employer contribution
8 shall be calculated each year as a level percentage of payroll
9 over the years remaining up to and including fiscal year 2040
10 and shall be determined under the projected unit credit
11 actuarial cost method. The tax shall be levied and collected
12 in the same manner as the general taxes of the municipality,
13 and in addition to all other taxes now or hereafter authorized
14 to be levied upon all property within the municipality, and
15 shall be in addition to the amount authorized to be levied for
16 general purposes as provided by Section 8-3-1 of the Illinois
17 Municipal Code, approved May 29, 1961, as amended. The tax
18 shall be forwarded directly to the treasurer of the board
19 within 30 business days after receipt by the county.
20 (a-5) Beginning in State fiscal year 2026, the city
21 council or the board of trustees of the municipality shall
22 certify to the Governor the amount of (1) the normal cost of
23 the pension fund for the year involved, plus (2) an amount
24 sufficient to bring the total assets of the pension fund up to
25 90% of the total actuarial liabilities of the pension fund by
26 the end of municipal fiscal year 2040, as annually updated and
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1 determined by an enrolled actuary employed by the Department
2 of Insurance or by an enrolled actuary retained by the pension
3 fund or the municipality.
4 (b) For purposes of determining the required employer
5 contribution to a pension fund, the value of the pension
6 fund's assets shall be equal to the actuarial value of the
7 pension fund's assets, which shall be calculated as follows:
8 (1) On March 30, 2011, the actuarial value of a
9 pension fund's assets shall be equal to the market value
10 of the assets as of that date.
11 (2) In determining the actuarial value of the System's
12 assets for fiscal years after March 30, 2011, any
13 actuarial gains or losses from investment return incurred
14 in a fiscal year shall be recognized in equal annual
15 amounts over the 5-year period following that fiscal year.
16 (c) If a participating municipality fails to transmit to
17 the fund contributions required of it under this Article for
18 more than 90 days after the payment of those contributions is
19 due, the fund may, after giving notice to the municipality,
20 certify to the State Comptroller the amounts of the delinquent
21 payments in accordance with any applicable rules of the
22 Comptroller, and the Comptroller must, beginning in fiscal
23 year 2016, deduct and remit to the fund the certified amounts
24 or a portion of those amounts from the following proportions
25 of payments of State funds to the municipality:
26 (1) in fiscal year 2016, one-third of the total amount
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1 of any payments of State funds to the municipality;
2 (2) in fiscal year 2017, two-thirds of the total
3 amount of any payments of State funds to the municipality;
4 and
5 (3) in fiscal year 2018 and each fiscal year
6 thereafter, the total amount of any payments of State
7 funds to the municipality.
8 The State Comptroller may not deduct from any payments of
9 State funds to the municipality more than the amount of
10 delinquent payments certified to the State Comptroller by the
11 fund.
12 (d) The police pension fund shall consist of the following
13 moneys which shall be set apart by the treasurer of the
14 municipality:
15 (1) All moneys derived from the taxes levied
16 hereunder;
17 (2) Contributions by police officers under Section
18 3-125.1;
19 (2.5) All moneys received from the Police Officers'
20 Pension Investment Fund as provided in Article 22B of this
21 Code;
22 (3) All moneys accumulated by the municipality under
23 any previous legislation establishing a fund for the
24 benefit of disabled or retired police officers;
25 (4) Donations, gifts or other transfers authorized by
26 this Article.
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1 (e) The Commission on Government Forecasting and
2 Accountability shall conduct a study of all funds established
3 under this Article and shall report its findings to the
4 General Assembly on or before January 1, 2013. To the fullest
5 extent possible, the study shall include, but not be limited
6 to, the following:
7 (1) fund balances;
8 (2) historical employer contribution rates for each
9 fund;
10 (3) the actuarial formulas used as a basis for
11 employer contributions, including the actual assumed rate
12 of return for each year, for each fund;
13 (4) available contribution funding sources;
14 (5) the impact of any revenue limitations caused by
15 PTELL and employer home rule or non-home rule status; and
16 (6) existing statutory funding compliance procedures
17 and funding enforcement mechanisms for all municipal
18 pension funds.
19 (Source: P.A. 101-610, eff. 1-1-20.)
20 (40 ILCS 5/3-148.5 new)
21 Sec. 3-148.5. Application of this amendatory Act of the
22 104th General Assembly. It is the intent of this amendatory
23 Act of the 104th General Assembly to provide to police
24 officers who first became police officers on or after January
25 1, 2011 the same level of benefits and eligibility criteria
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1 for benefits as those who first became police officers before
2 January 1, 2011. The changes made to this Article by this
3 amendatory Act of the 104th General Assembly that provide
4 benefit increases for police officers apply without regard to
5 whether the police officer was in service on or after the
6 effective date of this amendatory Act of the 104th General
7 Assembly, notwithstanding the provisions of Section 1-103.1.
8 The benefit increases are intended to apply prospectively and
9 do not entitle a police officer to retroactive benefit
10 payments or increases. The changes made to this Article by
11 this amendatory Act of the 104th General Assembly shall not
12 cause or otherwise result in any retroactive adjustment of any
13 employee contributions.
14 (40 ILCS 5/4-109) (from Ch. 108 1/2, par. 4-109)
15 Sec. 4-109. Pension.
16 (a) A firefighter age 50 or more with 20 or more years of
17 creditable service, who is no longer in service as a
18 firefighter, shall receive a monthly pension of 1/2 the
19 monthly salary attached to the rank held by him or her in the
20 fire service at the date of retirement.
21 The monthly pension shall be increased by 1/12 of 2.5% of
22 such monthly salary for each additional month over 20 years of
23 service through 30 years of service, to a maximum of 75% of
24 such monthly salary.
25 The changes made to this subsection (a) by this amendatory
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1 Act of the 91st General Assembly apply to all pensions that
2 become payable under this subsection on or after January 1,
3 1999. All pensions payable under this subsection that began on
4 or after January 1, 1999 and before the effective date of this
5 amendatory Act shall be recalculated, and the amount of the
6 increase accruing for that period shall be payable to the
7 pensioner in a lump sum.
8 (b) A firefighter who retires or is separated from service
9 having at least 10 but less than 20 years of creditable
10 service, who is not entitled to receive a disability pension,
11 and who did not apply for a refund of contributions at his or
12 her last separation from service shall receive a monthly
13 pension upon attainment of age 60 based on the monthly salary
14 attached to his or her rank in the fire service on the date of
15 retirement or separation from service according to the
16 following schedule:
17 For 10 years of service, 15% of salary;
18 For 11 years of service, 17.6% of salary;
19 For 12 years of service, 20.4% of salary;
20 For 13 years of service, 23.4% of salary;
21 For 14 years of service, 26.6% of salary;
22 For 15 years of service, 30% of salary;
23 For 16 years of service, 33.6% of salary;
24 For 17 years of service, 37.4% of salary;
25 For 18 years of service, 41.4% of salary;
26 For 19 years of service, 45.6% of salary.
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1 (c) (Blank). Notwithstanding any other provision of this
2 Article, the provisions of this subsection (c) apply to a
3 person who first becomes a firefighter under this Article on
4 or after January 1, 2011.
5 A firefighter age 55 or more who has 10 or more years of
6 service in that capacity shall be entitled at his option to
7 receive a monthly pension for his service as a firefighter
8 computed by multiplying 2.5% for each year of such service by
9 his or her final average salary.
10 The pension of a firefighter who is retiring after
11 attaining age 50 with 10 or more years of creditable service
12 shall be reduced by one-half of 1% for each month that the
13 firefighter's age is under age 55.
14 The maximum pension under this subsection (c) shall be 75%
15 of final average salary.
16 For the purposes of this subsection (c), "final average
17 salary" means the greater of: (i) the average monthly salary
18 obtained by dividing the total salary of the firefighter
19 during the 48 consecutive months of service within the last 60
20 months of service in which the total salary was the highest by
21 the number of months of service in that period; or (ii) the
22 average monthly salary obtained by dividing the total salary
23 of the firefighter during the 96 consecutive months of service
24 within the last 120 months of service in which the total salary
25 was the highest by the number of months of service in that
26 period.
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1 Beginning on January 1, 2011, for all purposes under this
2 Code (including without limitation the calculation of benefits
3 and employee contributions), the annual salary based on the
4 plan year of a member or participant to whom this Section
5 applies shall not exceed $106,800; however, that amount shall
6 annually thereafter be increased by the lesser of (i) 3% of
7 that amount, including all previous adjustments, or (ii) the
8 annual unadjusted percentage increase (but not less than zero)
9 in the consumer price index-u for the 12 months ending with the
10 September preceding each November 1, including all previous
11 adjustments.
12 Nothing in this amendatory Act of the 101st General
13 Assembly shall cause or otherwise result in any retroactive
14 adjustment of any employee contributions.
15 (Source: P.A. 101-610, eff. 1-1-20.)
16 (40 ILCS 5/4-109.1) (from Ch. 108 1/2, par. 4-109.1)
17 Sec. 4-109.1. Increase in pension.
18 (a) Except as provided in subsection (e), the monthly
19 pension of a firefighter who retires after July 1, 1971 and
20 prior to January 1, 1986, shall, upon either the first of the
21 month following the first anniversary of the date of
22 retirement if 60 years of age or over at retirement date, or
23 upon the first day of the month following attainment of age 60
24 if it occurs after the first anniversary of retirement, be
25 increased by 2% of the originally granted monthly pension and
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1 by an additional 2% in each January thereafter. Effective
2 January 1976, the rate of the annual increase shall be 3% of
3 the originally granted monthly pension.
4 (b) The monthly pension of a firefighter who retired from
5 service with 20 or more years of service, on or before July 1,
6 1971, shall be increased, in January of the year following the
7 year of attaining age 65 or in January 1972, if then over age
8 65, by 2% of the originally granted monthly pension, for each
9 year the firefighter received pension payments. In each
10 January thereafter, he or she shall receive an additional
11 increase of 2% of the original monthly pension. Effective
12 January 1976, the rate of the annual increase shall be 3%.
13 (c) The monthly pension of a firefighter who is receiving
14 a disability pension under this Article shall be increased, in
15 January of the year following the year the firefighter attains
16 age 60, or in January 1974, if then over age 60, by 2% of the
17 originally granted monthly pension for each year he or she
18 received pension payments. In each January thereafter, the
19 firefighter shall receive an additional increase of 2% of the
20 original monthly pension. Effective January 1976, the rate of
21 the annual increase shall be 3%.
22 (c-1) On January 1, 1998, every child's disability benefit
23 payable on that date under Section 4-110 or 4-110.1 shall be
24 increased by an amount equal to 1/12 of 3% of the amount of the
25 benefit, multiplied by the number of months for which the
26 benefit has been payable. On each January 1 thereafter, every
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1 child's disability benefit payable under Section 4-110 or
2 4-110.1 shall be increased by 3% of the amount of the benefit
3 then being paid, including any previous increases received
4 under this Article. These increases are not subject to any
5 limitation on the maximum benefit amount included in Section
6 4-110 or 4-110.1.
7 (c-2) On July 1, 2004, every pension payable to or on
8 behalf of a minor or disabled surviving child that is payable
9 on that date under Section 4-114 shall be increased by an
10 amount equal to 1/12 of 3% of the amount of the pension,
11 multiplied by the number of months for which the benefit has
12 been payable. On July 1, 2005, July 1, 2006, July 1, 2007, and
13 July 1, 2008, every pension payable to or on behalf of a minor
14 or disabled surviving child that is payable under Section
15 4-114 shall be increased by 3% of the amount of the pension
16 then being paid, including any previous increases received
17 under this Article. These increases are not subject to any
18 limitation on the maximum benefit amount included in Section
19 4-114.
20 (d) The monthly pension of a firefighter who retires after
21 January 1, 1986, shall, upon either the first of the month
22 following the first anniversary of the date of retirement if
23 55 years of age or over, or upon the first day of the month
24 following attainment of age 55 if it occurs after the first
25 anniversary of retirement, be increased by 1/12 of 3% of the
26 originally granted monthly pension for each full month that
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1 has elapsed since the pension began, and by an additional 3% in
2 each January thereafter.
3 The changes made to this subsection (d) by this amendatory
4 Act of the 91st General Assembly apply to all initial
5 increases that become payable under this subsection on or
6 after January 1, 1999. All initial increases that became
7 payable under this subsection on or after January 1, 1999 and
8 before the effective date of this amendatory Act shall be
9 recalculated and the additional amount accruing for that
10 period, if any, shall be payable to the pensioner in a lump
11 sum.
12 (e) Notwithstanding the provisions of subsection (a), upon
13 the first day of the month following (1) the first anniversary
14 of the date of retirement, or (2) the attainment of age 55, or
15 (3) July 1, 1987, whichever occurs latest, the monthly pension
16 of a firefighter who retired on or after January 1, 1977 and on
17 or before January 1, 1986 and did not receive an increase under
18 subsection (a) before July 1, 1987, shall be increased by 3% of
19 the originally granted monthly pension for each full year that
20 has elapsed since the pension began, and by an additional 3% in
21 each January thereafter. The increases provided under this
22 subsection are in lieu of the increases provided in subsection
23 (a).
24 (f) In July 2009, the monthly pension of a firefighter who
25 retired before July 1, 1977 shall be recalculated and
26 increased to reflect the amount that the firefighter would
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1 have received in July 2009 had the firefighter been receiving
2 a 3% compounded increase for each year he or she received
3 pension payments after January 1, 1986, plus any increases in
4 pension received for each year prior to January 1, 1986. In
5 each January thereafter, he or she shall receive an additional
6 increase of 3% of the amount of the pension then being paid.
7 The changes made to this Section by this amendatory Act of the
8 96th General Assembly apply without regard to whether the
9 firefighter was in service on or after its effective date.
10 (g) Notwithstanding any other provision of this Article,
11 the monthly pension of a person who first becomes a
12 firefighter under this Article on or after January 1, 2011
13 shall be increased on the January 1 occurring either on or
14 after the attainment of age 60 or the first anniversary of the
15 pension start date, whichever is later; except that, beginning
16 on the effective date of this amendatory Act of the 104th
17 General Assembly, eligibility for and the amount of the
18 automatic increase in the monthly pension of such a person
19 shall be calculated as otherwise provided in this Section.
20 Each annual increase shall be calculated at 3% or one-half the
21 annual unadjusted percentage increase (but not less than zero)
22 in the consumer price index-u for the 12 months ending with the
23 September preceding each November 1, whichever is less, of the
24 originally granted pension. If the annual unadjusted
25 percentage change in the consumer price index-u for a 12-month
26 period ending in September is zero or, when compared with the
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1 preceding period, decreases, then the pension shall not be
2 increased.
3 For the purposes of this subsection (g), "consumer price
4 index-u" means the index published by the Bureau of Labor
5 Statistics of the United States Department of Labor that
6 measures the average change in prices of goods and services
7 purchased by all urban consumers, United States city average,
8 all items, 1982-84 = 100. The new amount resulting from each
9 annual adjustment shall be determined by the Public Pension
10 Division of the Department of Insurance and made available to
11 the boards of the pension funds.
12 (Source: P.A. 96-775, eff. 8-28-09; 96-1495, eff. 1-1-11.)
13 (40 ILCS 5/4-114) (from Ch. 108 1/2, par. 4-114)
14 Sec. 4-114. Pension to survivors. If a firefighter who is
15 not receiving a disability pension under Section 4-110 or
16 4-110.1 dies (1) as a result of any illness or accident, or (2)
17 from any cause while in receipt of a disability pension under
18 this Article, or (3) during retirement after 20 years service,
19 or (4) while vested for or in receipt of a pension payable
20 under subsection (b) of Section 4-109, or (5) while a deferred
21 pensioner, having made all required contributions, a pension
22 shall be paid to his or her survivors, based on the monthly
23 salary attached to the firefighter's rank on the last day of
24 service in the fire department, as follows:
25 (a)(1) To the surviving spouse, a monthly pension of
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1 40% of the monthly salary, and if there is a surviving
2 spouse, to the guardian of any minor child or children
3 including a child which has been conceived but not yet
4 born, 12% of such monthly salary for each such child until
5 attainment of age 18 or until the child's marriage,
6 whichever occurs first. Beginning July 1, 1993, the
7 monthly pension to the surviving spouse shall be 54% of
8 the monthly salary for all persons receiving a surviving
9 spouse pension under this Article, regardless of whether
10 the deceased firefighter was in service on or after the
11 effective date of this amendatory Act of 1993.
12 (2) Beginning July 1, 2004, unless the amount provided
13 under paragraph (1) of this subsection (a) is greater, the
14 total monthly pension payable under this paragraph (a),
15 including any amount payable on account of children, to
16 the surviving spouse of a firefighter who died (i) while
17 receiving a retirement pension, (ii) while he or she was a
18 deferred pensioner with at least 20 years of creditable
19 service, or (iii) while he or she was in active service
20 having at least 20 years of creditable service, regardless
21 of age, shall be no less than 100% of the monthly
22 retirement pension earned by the deceased firefighter at
23 the time of death, regardless of whether death occurs
24 before or after attainment of age 50, including any
25 increases under Section 4-109.1. This minimum applies to
26 all such surviving spouses who are eligible to receive a
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1 surviving spouse pension, regardless of whether the
2 deceased firefighter was in service on or after the
3 effective date of this amendatory Act of the 93rd General
4 Assembly, and notwithstanding any limitation on maximum
5 pension under paragraph (d) or any other provision of this
6 Article.
7 (3) If the pension paid on and after July 1, 2004 to
8 the surviving spouse of a firefighter who died on or after
9 July 1, 2004 and before the effective date of this
10 amendatory Act of the 93rd General Assembly was less than
11 the minimum pension payable under paragraph (1) or (2) of
12 this subsection (a), the fund shall pay a lump sum equal to
13 the difference within 90 days after the effective date of
14 this amendatory Act of the 93rd General Assembly.
15 The pension to the surviving spouse shall terminate in
16 the event of the surviving spouse's remarriage prior to
17 July 1, 1993; remarriage on or after that date does not
18 affect the surviving spouse's pension, regardless of
19 whether the deceased firefighter was in service on or
20 after the effective date of this amendatory Act of 1993.
21 The surviving spouse's pension shall be subject to the
22 minimum established in Section 4-109.2.
23 (b) Upon the death of the surviving spouse leaving one
24 or more minor children, or upon the death of a firefighter
25 leaving one or more minor children but no surviving
26 spouse, to the duly appointed guardian of each such child,
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1 for support and maintenance of each such child until the
2 child reaches age 18 or marries, whichever occurs first, a
3 monthly pension of 20% of the monthly salary.
4 In a case where the deceased firefighter left one or
5 more minor children but no surviving spouse and the
6 guardian of a child is receiving a pension of 12% of the
7 monthly salary on August 16, 2013 (the effective date of
8 Public Act 98-391), the pension is increased by Public Act
9 98-391 to 20% of the monthly salary for each such child,
10 beginning on the pension payment date occurring on or next
11 following August 16, 2013. The changes to this Section
12 made by Public Act 98-391 apply without regard to whether
13 the deceased firefighter was in service on or after August
14 16, 2013.
15 (c) If a deceased firefighter leaves no surviving
16 spouse or unmarried minor children under age 18, but
17 leaves a dependent father or mother, to each dependent
18 parent a monthly pension of 18% of the monthly salary. To
19 qualify for the pension, a dependent parent must furnish
20 satisfactory proof that the deceased firefighter was at
21 the time of his or her death the sole supporter of the
22 parent or that the parent was the deceased's dependent for
23 federal income tax purposes.
24 (d) The total pension provided under paragraphs (a),
25 (b) and (c) of this Section shall not exceed 75% of the
26 monthly salary of the deceased firefighter (1) when paid
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1 to the survivor of a firefighter who has attained 20 or
2 more years of service credit and who receives or is
3 eligible to receive a retirement pension under this
4 Article, or (2) when paid to the survivor of a firefighter
5 who dies as a result of illness or accident, or (3) when
6 paid to the survivor of a firefighter who dies from any
7 cause while in receipt of a disability pension under this
8 Article, or (4) when paid to the survivor of a deferred
9 pensioner. For all other survivors of deceased
10 firefighters, the total pension provided under paragraphs
11 (a), (b) and (c) of this Section shall not exceed 50% of
12 the retirement annuity the firefighter would have received
13 on the date of death.
14 The maximum pension limitations in this paragraph (d)
15 do not control over any contrary provision of this Article
16 explicitly establishing a minimum amount of pension or
17 granting a one-time or annual increase in pension.
18 (e) If a firefighter leaves no eligible survivors
19 under paragraphs (a), (b) and (c), the board shall refund
20 to the firefighter's estate the amount of his or her
21 accumulated contributions, less the amount of pension
22 payments, if any, made to the firefighter while living.
23 (f) (Blank).
24 (g) If a judgment of dissolution of marriage between a
25 firefighter and spouse is judicially set aside subsequent
26 to the firefighter's death, the surviving spouse is
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1 eligible for the pension provided in paragraph (a) only if
2 the judicial proceedings are filed within 2 years after
3 the date of the dissolution of marriage and within one
4 year after the firefighter's death and the board is made a
5 party to the proceedings. In such case the pension shall
6 be payable only from the date of the court's order setting
7 aside the judgment of dissolution of marriage.
8 (h) Benefits payable on account of a child under this
9 Section shall not be reduced or terminated by reason of
10 the child's attainment of age 18 if he or she is then
11 dependent by reason of a physical or mental disability but
12 shall continue to be paid as long as such dependency
13 continues. Individuals over the age of 18 and adjudged as
14 a disabled person pursuant to Article XIa of the Probate
15 Act of 1975, except for persons receiving benefits under
16 Article III of the Illinois Public Aid Code, shall be
17 eligible to receive benefits under this Act.
18 (i) Beginning January 1, 2000, the pension of the
19 surviving spouse of a firefighter who dies on or after
20 January 1, 1994 as a result of sickness, accident, or
21 injury incurred in or resulting from the performance of an
22 act of duty or from the cumulative effects of acts of duty
23 shall not be less than 100% of the salary attached to the
24 rank held by the deceased firefighter on the last day of
25 service, notwithstanding subsection (d) or any other
26 provision of this Article.
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1 (j) Beginning July 1, 2004, the pension of the
2 surviving spouse of a firefighter who dies on or after
3 January 1, 1988 as a result of sickness, accident, or
4 injury incurred in or resulting from the performance of an
5 act of duty or from the cumulative effects of acts of duty
6 shall not be less than 100% of the salary attached to the
7 rank held by the deceased firefighter on the last day of
8 service, notwithstanding subsection (d) or any other
9 provision of this Article.
10 Notwithstanding any other provision of this Article, if a
11 person who first becomes a firefighter under this Article on
12 or after January 1, 2011 and who is not receiving a disability
13 pension under Section 4-110 or 4-110.1 dies (1) as a result of
14 any illness or accident, (2) from any cause while in receipt of
15 a disability pension under this Article, (3) during retirement
16 after 20 years service, (4) while vested for or in receipt of a
17 pension payable under subsection (b) of Section 4-109, or (5)
18 while a deferred pensioner, having made all required
19 contributions, then a pension shall be paid to his or her
20 survivors in an amount equal to the greater of (i) 54% of the
21 firefighter's monthly salary at the date of death, or (ii) 66
22 2/3% of the firefighter's earned pension at the date of death,
23 and, if there is a surviving spouse, 12% of such monthly salary
24 shall be granted to the guardian of any minor child or
25 children, including a child who has been conceived but not yet
26 born, for each such child until attainment of age 18. Upon the
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1 death of the surviving spouse leaving one or more minor
2 children, or upon the death of a firefighter leaving one or
3 more minor children but no surviving spouse, a monthly pension
4 of 20% of the monthly salary shall be granted to the duly
5 appointed guardian of each such child for the support and
6 maintenance of each such child until the child reaches age 18.
7 The total pension provided under this paragraph shall not
8 exceed 75% of the monthly salary of the deceased firefighter
9 (1) when paid to the survivor of a firefighter who has attained
10 20 or more years of service credit and who receives or is
11 eligible to receive a retirement pension under this Article,
12 (2) when paid to the survivor of a firefighter who dies as a
13 result of illness or accident, (3) when paid to the survivor of
14 a firefighter who dies from any cause while in receipt of a
15 disability pension under this Article, or (4) when paid to the
16 survivor of a deferred pensioner. Nothing in this Section
17 shall act to diminish the survivor's benefits described in
18 subsection (j) of this Section.
19 Notwithstanding Section 1-103.1, the changes made to this
20 subsection apply without regard to whether the deceased
21 firefighter was in service on or after the effective date of
22 this amendatory Act of the 101st General Assembly.
23 Notwithstanding any other provision of this Article, the
24 monthly pension of a survivor of a person who first becomes a
25 firefighter under this Article on or after January 1, 2011
26 shall be increased on the January 1 after attainment of age 60
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1 by the recipient of the survivor's pension and each January 1
2 thereafter by 3% or one-half the annual unadjusted percentage
3 increase in the consumer price index-u for the 12 months
4 ending with the September preceding each November 1, whichever
5 is less, of the originally granted survivor's pension; except
6 that, beginning on the effective date of this amendatory Act
7 of the 104th General Assembly, eligibility for and the amount
8 of the automatic increase in the monthly pension of such a
9 survivor shall be calculated as otherwise provided in this
10 Section. If the annual unadjusted percentage change in the
11 consumer price index-u for a 12-month period ending in
12 September is zero or, when compared with the preceding period,
13 decreases, then the survivor's pension shall not be increased.
14 For the purposes of this Section, "consumer price index-u"
15 means the index published by the Bureau of Labor Statistics of
16 the United States Department of Labor that measures the
17 average change in prices of goods and services purchased by
18 all urban consumers, United States city average, all items,
19 1982-84 = 100. The new amount resulting from each annual
20 adjustment shall be determined by the Public Pension Division
21 of the Department of Insurance and made available to the
22 boards of the pension funds.
23 (Source: P.A. 101-610, eff. 1-1-20.)
24 (40 ILCS 5/4-118) (from Ch. 108 1/2, par. 4-118)
25 Sec. 4-118. Financing.
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1 (a) The city council or the board of trustees of the
2 municipality shall annually levy a tax upon all the taxable
3 property of the municipality at the rate on the dollar which
4 will produce an amount which, when added to the deductions
5 from the salaries or wages of firefighters and revenues
6 available from other sources, will equal a sum sufficient to
7 meet the annual actuarial requirements of the pension fund, as
8 determined by an enrolled actuary employed by the Illinois
9 Department of Insurance or by an enrolled actuary retained by
10 the pension fund or municipality. For the purposes of this
11 Section, the annual actuarial requirements of the pension fund
12 are equal to (1) the normal cost of the pension fund, or 17.5%
13 of the salaries and wages to be paid to firefighters for the
14 year involved, whichever is greater, plus (2) an annual amount
15 sufficient to bring the total assets of the pension fund up to
16 90% of the total actuarial liabilities of the pension fund by
17 the end of municipal fiscal year 2040, as annually updated and
18 determined by an enrolled actuary employed by the Illinois
19 Department of Insurance or by an enrolled actuary retained by
20 the pension fund or the municipality, minus (3) any
21 anticipated State contributions from the Local Government
22 Retirement Fund for the year involved. In making these
23 determinations, the required minimum employer contribution
24 shall be calculated each year as a level percentage of payroll
25 over the years remaining up to and including fiscal year 2040
26 and shall be determined under the projected unit credit
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1 actuarial cost method. The amount to be applied towards the
2 amortization of the unfunded accrued liability in any year
3 shall not be less than the annual amount required to amortize
4 the unfunded accrued liability, including interest, as a level
5 percentage of payroll over the number of years remaining in
6 the 40-year amortization period.
7 (a-1) Beginning in State fiscal year 2026, the city
8 council or the board of trustees of the municipality shall
9 certify to the Governor the amount of (1) the normal cost of
10 the pension fund, or 17.5% of the salaries and wages to be paid
11 to firefighters for the year involved, whichever is greater,
12 plus (2) an annual amount sufficient to bring the total assets
13 of the pension fund up to 90% of the total actuarial
14 liabilities of the pension fund by the end of municipal fiscal
15 year 2040, as annually updated and determined by an enrolled
16 actuary employed by the Department of Insurance or by an
17 enrolled actuary retained by the pension fund or the
18 municipality.
19 (a-2) A municipality that has established a pension fund
20 under this Article and that employs a full-time firefighter,
21 as defined in Section 4-106, shall be deemed a primary
22 employer with respect to that full-time firefighter. Any
23 municipality of 5,000 or more inhabitants that employs or
24 enrolls a firefighter while that firefighter continues to earn
25 service credit as a participant in a primary employer's
26 pension fund under this Article shall be deemed a secondary
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1 employer and such employees shall be deemed to be secondary
2 employee firefighters. To ensure that the primary employer's
3 pension fund under this Article is aware of additional
4 liabilities and risks to which firefighters are exposed when
5 performing work as firefighters for secondary employers, a
6 secondary employer shall annually prepare a report accounting
7 for all hours worked by and wages and salaries paid to the
8 secondary employee firefighters it receives services from or
9 employs for each fiscal year in which such firefighters are
10 employed and transmit a certified copy of that report to the
11 primary employer's pension fund, the Department of Insurance,
12 and the secondary employee firefighter no later than 30 days
13 after the end of any fiscal year in which wages were paid to
14 the secondary employee firefighters.
15 Nothing in this Section shall be construed to allow a
16 secondary employee to qualify for benefits or creditable
17 service for employment as a firefighter for a secondary
18 employer.
19 (a-5) For purposes of determining the required employer
20 contribution to a pension fund, the value of the pension
21 fund's assets shall be equal to the actuarial value of the
22 pension fund's assets, which shall be calculated as follows:
23 (1) On March 30, 2011, the actuarial value of a
24 pension fund's assets shall be equal to the market value
25 of the assets as of that date.
26 (2) In determining the actuarial value of the pension
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1 fund's assets for fiscal years after March 30, 2011, any
2 actuarial gains or losses from investment return incurred
3 in a fiscal year shall be recognized in equal annual
4 amounts over the 5-year period following that fiscal year.
5 (b) The tax shall be levied and collected in the same
6 manner as the general taxes of the municipality, and shall be
7 in addition to all other taxes now or hereafter authorized to
8 be levied upon all property within the municipality, and in
9 addition to the amount authorized to be levied for general
10 purposes, under Section 8-3-1 of the Illinois Municipal Code
11 or under Section 14 of the Fire Protection District Act. The
12 tax shall be forwarded directly to the treasurer of the board
13 within 30 business days of receipt by the county (or, in the
14 case of amounts added to the tax levy under subsection (f),
15 used by the municipality to pay the employer contributions
16 required under subsection (b-1) of Section 15-155 of this
17 Code).
18 (b-5) If a participating municipality fails to transmit to
19 the fund contributions required of it under this Article for
20 more than 90 days after the payment of those contributions is
21 due, the fund may, after giving notice to the municipality,
22 certify to the State Comptroller the amounts of the delinquent
23 payments in accordance with any applicable rules of the
24 Comptroller, and the Comptroller must, beginning in fiscal
25 year 2016, deduct and remit to the fund the certified amounts
26 or a portion of those amounts from the following proportions
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1 of payments of State funds to the municipality:
2 (1) in fiscal year 2016, one-third of the total amount
3 of any payments of State funds to the municipality;
4 (2) in fiscal year 2017, two-thirds of the total
5 amount of any payments of State funds to the municipality;
6 and
7 (3) in fiscal year 2018 and each fiscal year
8 thereafter, the total amount of any payments of State
9 funds to the municipality.
10 The State Comptroller may not deduct from any payments of
11 State funds to the municipality more than the amount of
12 delinquent payments certified to the State Comptroller by the
13 fund.
14 (c) The board shall make available to the membership and
15 the general public for inspection and copying at reasonable
16 times the most recent Actuarial Valuation Balance Sheet and
17 Tax Levy Requirement issued to the fund by the Department of
18 Insurance.
19 (d) The firefighters' pension fund shall consist of the
20 following moneys which shall be set apart by the treasurer of
21 the municipality: (1) all moneys derived from the taxes levied
22 hereunder; (2) contributions by firefighters as provided under
23 Section 4-118.1; (2.5) all moneys received from the
24 Firefighters' Pension Investment Fund as provided in Article
25 22C of this Code; (3) all rewards in money, fees, gifts, and
26 emoluments that may be paid or given for or on account of
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1 extraordinary service by the fire department or any member
2 thereof, except when allowed to be retained by competitive
3 awards; and (4) any money, real estate or personal property
4 received by the board.
5 (e) For the purposes of this Section, "enrolled actuary"
6 means an actuary: (1) who is a member of the Society of
7 Actuaries or the American Academy of Actuaries; and (2) who is
8 enrolled under Subtitle C of Title III of the Employee
9 Retirement Income Security Act of 1974, or who has been
10 engaged in providing actuarial services to one or more public
11 retirement systems for a period of at least 3 years as of July
12 1, 1983.
13 (f) The corporate authorities of a municipality that
14 employs a person who is described in subdivision (d) of
15 Section 4-106 may add to the tax levy otherwise provided for in
16 this Section an amount equal to the projected cost of the
17 employer contributions required to be paid by the municipality
18 to the State Universities Retirement System under subsection
19 (b-1) of Section 15-155 of this Code.
20 (g) The Commission on Government Forecasting and
21 Accountability shall conduct a study of all funds established
22 under this Article and shall report its findings to the
23 General Assembly on or before January 1, 2013. To the fullest
24 extent possible, the study shall include, but not be limited
25 to, the following:
26 (1) fund balances;
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1 (2) historical employer contribution rates for each
2 fund;
3 (3) the actuarial formulas used as a basis for
4 employer contributions, including the actual assumed rate
5 of return for each year, for each fund;
6 (4) available contribution funding sources;
7 (5) the impact of any revenue limitations caused by
8 PTELL and employer home rule or non-home rule status; and
9 (6) existing statutory funding compliance procedures
10 and funding enforcement mechanisms for all municipal
11 pension funds.
12 (Source: P.A. 101-522, eff. 8-23-19; 101-610, eff. 1-1-20;
13 102-59, eff. 7-9-21; 102-558, eff. 8-20-21.)
14 (40 ILCS 5/4-138.15 new)
15 Sec. 4-138.15. Application of this amendatory Act of the
16 104th General Assembly. It is the intent of this amendatory
17 Act of the 104th General Assembly to provide to firefighters
18 who first became firefighters on or after January 1, 2011 the
19 same level of benefits and eligibility criteria for benefits
20 as those who first became firefighters before January 1, 2011.
21 The changes made to this Article by this amendatory Act of the
22 104th General Assembly that provide benefit increases for
23 firefighters apply without regard to whether the firefighter
24 was in service on or after the effective date of this
25 amendatory Act of the 104th General Assembly, notwithstanding
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1 the provisions of Section 1-103.1. The benefit increases are
2 intended to apply prospectively and do not entitle a
3 firefighter to retroactive benefit payments or increases. The
4 changes made to this Article by this amendatory Act of the
5 104th General Assembly shall not cause or otherwise result in
6 any retroactive adjustment of any employee contributions.
7 (40 ILCS 5/5-155) (from Ch. 108 1/2, par. 5-155)
8 Sec. 5-155. Ordinary disability benefit. A policeman less
9 than age 63 who becomes disabled after the effective date as
10 the result of any cause other than injury incurred in the
11 performance of an act of duty, shall receive ordinary
12 disability benefit during any period or periods of disability
13 exceeding 30 days, for which he does not have a right to
14 receive any part of his salary. Payment of such benefit shall
15 not exceed, in the aggregate, throughout the total service of
16 the policeman, a period equal to one-fourth of the service
17 rendered to the city prior to the time he became disabled, nor
18 more than 5 years. In computing such period of service, the
19 time that the policeman received ordinary disability benefit
20 shall not be included.
21 When a disabled policeman becomes age 63 or would have
22 been retired by operation of law, whichever is later, the
23 disability benefit shall cease. The policeman, if still
24 disabled, shall thereafter receive such annuity as is provided
25 in accordance with other provisions of this Article.
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1 Ordinary disability benefit shall be 50% of the
2 policeman's salary, as salary is defined in this Article
3 (including the limitation in Section 5-238 if applicable), at
4 the time disability occurs. Until September 1, 1969, before
5 any payment, an amount equal to the sum ordinarily deducted
6 from the policeman's salary for all annuity purposes for the
7 period for which payment of ordinary disability benefit is
8 made shall be deducted from such payment and credited as a
9 deduction from salary for such period. Beginning September 1,
10 1969, the city shall also contribute all amounts ordinarily
11 contributed by it for annuity purposes for the policeman as if
12 he were in active discharge of his duties. Such sums so
13 credited shall be regarded, for annuity and refund purposes,
14 as sums contributed by the policeman.
15 (Source: P.A. 99-905, eff. 11-29-16.)
16 (40 ILCS 5/5-167.1) (from Ch. 108 1/2, par. 5-167.1)
17 Sec. 5-167.1. Automatic increase in annuity; retirement
18 from service after September 1, 1967.
19 (a) A policeman who retires from service after September
20 1, 1967 with at least 20 years of service credit shall, upon
21 either the first of the month following the first anniversary
22 of his date of retirement if he is age 55 or over on that
23 anniversary date, or upon the first of the month following his
24 attainment of age 55 if it occurs after the first anniversary
25 of his retirement date, have his then fixed and payable
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1 monthly annuity increased by 3% and such first fixed annuity
2 as granted at retirement increased by an additional 3% in
3 January of each year thereafter.
4 Any policeman born before January 1, 1945 who qualifies
5 for a minimum annuity and retires after September 1, 1967 but
6 has not received the initial increase under this subsection
7 before January 1, 1996 is entitled to receive the initial
8 increase under this subsection on (1) January 1, 1996, (2) the
9 first anniversary of the date of retirement, or (3) attainment
10 of age 55, whichever occurs last. The changes to this Section
11 made by Public Act 89-12 apply beginning January 1, 1996 and
12 without regard to whether the policeman or annuitant
13 terminated service before the effective date of that Act.
14 Any policeman born before January 1, 1950 who qualifies
15 for a minimum annuity and retires after September 1, 1967 but
16 has not received the initial increase under this subsection
17 before January 1, 2000 is entitled to receive the initial
18 increase under this subsection on (1) January 1, 2000, (2) the
19 first anniversary of the date of retirement, or (3) attainment
20 of age 55, whichever occurs last. The changes to this Section
21 made by this amendatory Act of the 92nd General Assembly apply
22 without regard to whether the policeman or annuitant
23 terminated service before the effective date of this
24 amendatory Act.
25 Any policeman born before January 1, 1955 who qualifies
26 for a minimum annuity and retires after September 1, 1967 but
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1 has not received the initial increase under this subsection
2 before January 1, 2005 is entitled to receive the initial
3 increase under this subsection on (1) January 1, 2005, (2) the
4 first anniversary of the date of retirement, or (3) attainment
5 of age 55, whichever occurs last. The changes to this Section
6 made by this amendatory Act of the 94th General Assembly apply
7 without regard to whether the policeman or annuitant
8 terminated service before the effective date of this
9 amendatory Act.
10 Any policeman born before January 1, 1966 who qualifies
11 for a minimum annuity and retires after September 1, 1967 but
12 has not received the initial increase under this subsection
13 before January 1, 2017 is entitled to receive an initial
14 increase under this subsection on (1) January 1, 2017, (2) the
15 first anniversary of the date of retirement, or (3) attainment
16 of age 55, whichever occurs last, in an amount equal to 3% for
17 each complete year following the date of retirement or
18 attainment of age 55, whichever occurs later. The changes to
19 this subsection made by this amendatory Act of the 99th
20 General Assembly apply without regard to whether the policeman
21 or annuitant terminated service before the effective date of
22 this amendatory Act.
23 Any policeman born on or after January 1, 1966 who
24 qualifies for a minimum annuity and retires after September 1,
25 1967 but has not received the initial increase under this
26 subsection before January 1, 2023 is entitled to receive the
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1 initial increase under this subsection on (1) January 1, 2023,
2 (2) the first anniversary of the date of retirement, or (3)
3 attainment of age 55, whichever occurs last. The changes to
4 this Section made by this amendatory Act of the 103rd General
5 Assembly apply without regard to whether the policeman or
6 annuitant terminated service before the effective date of this
7 amendatory Act of the 103rd General Assembly.
8 (b) Subsection (a) of this Section is not applicable to an
9 employee receiving a term annuity.
10 (c) To help defray the cost of such increases in annuity,
11 there shall be deducted, beginning September 1, 1967, from
12 each payment of salary to a policeman, 1/2 of 1% of each salary
13 payment concurrently with and in addition to the salary
14 deductions otherwise made for annuity purposes.
15 The city, in addition to the contributions otherwise made
16 by it for annuity purposes under other provisions of this
17 Article, shall make matching contributions concurrently with
18 such salary deductions.
19 Each such 1/2 of 1% deduction from salary and each such
20 contribution by the city of 1/2 of 1% of salary shall be
21 credited to the Automatic Increase Reserve, to be used to
22 defray the cost of the annuity increase provided by this
23 Section. Any balance in such reserve as of the beginning of
24 each calendar year shall be credited with interest at the rate
25 of 3% per annum.
26 Such deductions from salary and city contributions shall
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1 continue while the policeman is in service.
2 The salary deductions provided in this Section are not
3 subject to refund, except to the policeman himself, in any
4 case in which: (i) the policeman withdraws prior to
5 qualification for minimum annuity or Tier 2 monthly retirement
6 annuity and applies for refund, (ii) the policeman applies for
7 an annuity of a type that is not subject to annual increases
8 under this Section, or (iii) a term annuity becomes payable.
9 In such cases, the total of such salary deductions shall be
10 refunded to the policeman, without interest, and charged to
11 the Automatic Increase Reserve.
12 (d) Notwithstanding any other provision of this Article,
13 the Tier 2 monthly retirement annuity of a person who first
14 becomes a policeman under this Article on or after the
15 effective date of this amendatory Act of the 97th General
16 Assembly shall be increased on the January 1 occurring either
17 on or after (i) the attainment of age 60 or (ii) the first
18 anniversary of the annuity start date, whichever is later;
19 except that, beginning on the effective date of this
20 amendatory Act of the 104th General Assembly, eligibility for
21 and the amount of the automatic increase in the monthly
22 pension of such a person shall be calculated as otherwise
23 provided in this Section. Each annual increase shall be
24 calculated at 3% or one-half the annual unadjusted percentage
25 increase (but not less than zero) in the consumer price
26 index-u for the 12 months ending with the September preceding
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1 each November 1, whichever is less, of the originally granted
2 retirement annuity. If the annual unadjusted percentage change
3 in the consumer price index-u for a 12-month period ending in
4 September is zero or, when compared with the preceding period,
5 decreases, then the annuity shall not be increased.
6 For the purposes of this subsection (d), "consumer price
7 index-u" means the index published by the Bureau of Labor
8 Statistics of the United States Department of Labor that
9 measures the average change in prices of goods and services
10 purchased by all urban consumers, United States city average,
11 all items, 1982-84 = 100. The new amount resulting from each
12 annual adjustment shall be determined by the Public Pension
13 Division of the Department of Insurance and made available to
14 the boards of the pension funds by November 1 of each year.
15 (Source: P.A. 103-582, eff. 12-8-23.)
16 (40 ILCS 5/5-168) (from Ch. 108 1/2, par. 5-168)
17 Sec. 5-168. Financing.
18 (a) Except as expressly provided in this Section, the city
19 shall levy a tax annually upon all taxable property therein
20 for the purpose of providing revenue for the fund.
21 The tax shall be at a rate that will produce a sum which,
22 when added to the amounts deducted from the policemen's
23 salaries and the amounts deposited in accordance with
24 subsection (g), is sufficient for the purposes of the fund.
25 For the years 1968 and 1969, the city council shall levy a
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1 tax annually at a rate on the dollar of the assessed valuation
2 of all taxable property that will produce, when extended, not
3 to exceed $9,700,000. Beginning with the year 1970 and through
4 2014, the city council shall levy a tax annually at a rate on
5 the dollar of the assessed valuation of all taxable property
6 that will produce when extended an amount not to exceed the
7 total amount of contributions by the policemen to the Fund
8 made in the calendar year 2 years before the year for which the
9 applicable annual tax is levied, multiplied by 1.40 for the
10 tax levy year 1970; by 1.50 for the year 1971; by 1.65 for
11 1972; by 1.85 for 1973; by 1.90 for 1974; by 1.97 for 1975
12 through 1981; by 2.00 for 1982 and for each tax levy year
13 through 2014. Beginning in tax levy year 2015, the city
14 council shall levy a tax annually at a rate on the dollar of
15 the assessed valuation of all taxable property that will
16 produce when extended an annual amount that is equal to no less
17 than the amount of the city's contribution in each of the
18 following payment years: for 2016, $420,000,000; for 2017,
19 $464,000,000; for 2018, $500,000,000; for 2019, $557,000,000;
20 for 2020, $579,000,000.
21 Beginning in tax levy year 2020 and until levy year 2026,
22 the city council shall levy a tax annually at a rate on the
23 dollar of the assessed valuation of all taxable property that
24 will produce when extended an annual amount that is equal to no
25 less than (1) the normal cost to the Fund, plus (2) an annual
26 amount sufficient to bring the total assets of the Fund up to
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1 90% of the total actuarial liabilities of the Fund by the end
2 of fiscal year 2055, as annually updated and determined by an
3 enrolled actuary employed by the Illinois Department of
4 Insurance or by an enrolled actuary retained by the Fund.
5 Beginning in tax levy year 2026, the city council shall levy a
6 tax annually at a rate on the dollar of the assessed valuation
7 of all taxable property that will produce when extended an
8 annual amount that is equal to no less than (1) the normal cost
9 to the Fund, plus (2) an annual amount sufficient to bring the
10 total assets of the Fund up to 90% of the total actuarial
11 liabilities of the Fund by the end of fiscal year 2055, as
12 annually updated and determined by an enrolled actuary
13 employed by the Department of Insurance or by an enrolled
14 actuary retained by the Fund, minus (3) the amount of the
15 anticipated State contribution from the Local Government
16 Retirement Fund for the payment year. In making these
17 determinations, the required minimum employer contribution
18 shall be calculated each year as a level percentage of payroll
19 over the years remaining up to and including fiscal year 2055
20 and shall be determined under the entry age normal actuarial
21 cost method.
22 Beginning in payment year 2056, the city's total required
23 contribution in that year and each year thereafter shall be an
24 annual amount that is equal to no less than (1) the normal cost
25 of the Fund, plus (2) the annual amount determined by an
26 enrolled actuary employed by the Illinois Department of
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1 Insurance or by an enrolled actuary retained by the Fund to be
2 equal to the amount, if any, needed to bring the total
3 actuarial assets of the Fund up to 90% of the total actuarial
4 liabilities of the Fund as of the end of the year, utilizing
5 the entry age normal cost method as provided above.
6 For the purposes of this subsection (a), contributions by
7 the policeman to the Fund shall not include payments made by a
8 policeman to establish credit under Section 5-214.2 of this
9 Code.
10 (a-1) Beginning in State fiscal year 2026, the city
11 council shall annually certify to the Governor the amount of
12 (1) the normal cost to the Fund, plus (2) an annual amount
13 sufficient to bring the total assets of the Fund up to 90% of
14 the total actuarial liabilities of the Fund by the end of
15 fiscal year 2055, as annually updated and determined by an
16 enrolled actuary employed by the Department of Insurance or by
17 an enrolled actuary retained by the Fund.
18 (a-5) For purposes of determining the required employer
19 contribution to the Fund, the value of the Fund's assets shall
20 be equal to the actuarial value of the Fund's assets, which
21 shall be calculated as follows:
22 (1) On March 30, 2011, the actuarial value of the
23 Fund's assets shall be equal to the market value of the
24 assets as of that date.
25 (2) In determining the actuarial value of the Fund's
26 assets for fiscal years after March 30, 2011, any
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1 actuarial gains or losses from investment return incurred
2 in a fiscal year shall be recognized in equal annual
3 amounts over the 5-year period following that fiscal year.
4 (a-7) If the city fails to transmit to the Fund
5 contributions required of it under this Article for more than
6 90 days after the payment of those contributions is due, the
7 Fund shall, after giving notice to the city, certify to the
8 State Comptroller the amounts of the delinquent payments, and
9 the Comptroller must, beginning in fiscal year 2016, deduct
10 and deposit into the Fund the certified amounts or a portion of
11 those amounts from the following proportions of grants of
12 State funds to the city:
13 (1) in fiscal year 2016, one-third of the total amount
14 of any grants of State funds to the city;
15 (2) in fiscal year 2017, two-thirds of the total
16 amount of any grants of State funds to the city; and
17 (3) in fiscal year 2018 and each fiscal year
18 thereafter, the total amount of any grants of State funds
19 to the city.
20 The State Comptroller may not deduct from any grants of
21 State funds to the city more than the amount of delinquent
22 payments certified to the State Comptroller by the Fund.
23 (b) The tax shall be levied and collected in like manner
24 with the general taxes of the city, and is in addition to all
25 other taxes which the city is now or may hereafter be
26 authorized to levy upon all taxable property therein, and is
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1 exclusive of and in addition to the amount of tax the city is
2 now or may hereafter be authorized to levy for general
3 purposes under any law which may limit the amount of tax which
4 the city may levy for general purposes. The county clerk of the
5 county in which the city is located, in reducing tax levies
6 under Section 8-3-1 of the Illinois Municipal Code, shall not
7 consider the tax herein authorized as a part of the general tax
8 levy for city purposes, and shall not include the tax in any
9 limitation of the percent of the assessed valuation upon which
10 taxes are required to be extended for the city.
11 (c) On or before January 10 of each year, the board shall
12 notify the city council of the requirement that the tax herein
13 authorized be levied by the city council for that current
14 year. The board shall compute the amounts necessary for the
15 purposes of this fund to be credited to the reserves
16 established and maintained within the fund; shall make an
17 annual determination of the amount of the required city
18 contributions; and shall certify the results thereof to the
19 city council.
20 As soon as any revenue derived from the tax is collected it
21 shall be paid to the city treasurer of the city and shall be
22 held by him for the benefit of the fund in accordance with this
23 Article.
24 (d) If the funds available are insufficient during any
25 year to meet the requirements of this Article, the city may
26 issue tax anticipation warrants against the tax levy for the
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1 current fiscal year.
2 (e) The various sums, including interest, to be
3 contributed by the city, shall be taken from the revenue
4 derived from such tax or otherwise as expressly provided in
5 this Section. Any moneys of the city derived from any source
6 other than the tax herein authorized shall not be used for any
7 purpose of the fund nor the cost of administration thereof,
8 unless applied to make the deposit expressly authorized in
9 this Section or the additional city contributions required
10 under subsection (h).
11 (f) If it is not possible or practicable for the city to
12 make its contributions at the time that salary deductions are
13 made, the city shall make such contributions as soon as
14 possible thereafter, with interest thereon to the time it is
15 made.
16 (g) In lieu of levying all or a portion of the tax required
17 under this Section in any year, the city may deposit with the
18 city treasurer no later than March 1 of that year for the
19 benefit of the fund, to be held in accordance with this
20 Article, an amount that, together with the taxes levied under
21 this Section for that year, is not less than the amount of the
22 city contributions for that year as certified by the board to
23 the city council. The deposit may be derived from any source
24 legally available for that purpose, including, but not limited
25 to, the proceeds of city borrowings and State contributions.
26 The making of a deposit shall satisfy fully the requirements
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1 of this Section for that year to the extent of the amounts so
2 deposited. Amounts deposited under this subsection may be used
3 by the fund for any of the purposes for which the proceeds of
4 the tax levied under this Section may be used, including the
5 payment of any amount that is otherwise required by this
6 Article to be paid from the proceeds of that tax.
7 (h) In addition to the contributions required under the
8 other provisions of this Article, by November 1 of the
9 following specified years, the city shall deposit with the
10 city treasurer for the benefit of the fund, to be held and used
11 in accordance with this Article, the following specified
12 amounts: $6,300,000 in 1999; $5,880,000 in 2000; $5,460,000 in
13 2001; $5,040,000 in 2002; and $4,620,000 in 2003.
14 The additional city contributions required under this
15 subsection are intended to decrease the unfunded liability of
16 the fund and shall not decrease the amount of the city
17 contributions required under the other provisions of this
18 Article. The additional city contributions made under this
19 subsection may be used by the fund for any of its lawful
20 purposes.
21 (i) Any proceeds received by the city in relation to the
22 operation of a casino or casinos within the city shall be
23 expended by the city for payment to the Policemen's Annuity
24 and Benefit Fund of Chicago to satisfy the city contribution
25 obligation in any year.
26 (Source: P.A. 99-506, eff. 5-30-16.)
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1 (40 ILCS 5/5-169) (from Ch. 108 1/2, par. 5-169)
2 Sec. 5-169. Contributions for age and service annuities or
3 Tier 2 monthly retirement annuities for present employees and
4 future entrants.
5 (a) Beginning on the effective date and before January 1,
6 1954, 3 1/2% per annum (except that beginning July 1, 1939 and
7 before January 1, 1954 for a future entrant, 4%) and beginning
8 January 1, 1954 and before August 1, 1957, 6%, and beginning
9 August 1, 1957, 7% of each payment of the salary of each
10 present employee and future entrant shall be deducted and
11 contributed to the fund for age and service annuity or Tier 2
12 monthly retirement annuity. The deductions shall be made from
13 each payment of salary and shall continue while the employee
14 is in service.
15 Any policeman whose employment has been transferred to the
16 police service of the city as a result of the Chicago Park and
17 City Exchange of Functions Act "An Act in relation to or
18 exchange of certain functions, property and personnel among
19 cities, and park districts having co-extensive geographic
20 areas and populations in excess of 500,000", approved July 5,
21 1957, as now and hereafter amended, shall also contribute a
22 sum equal to 2% of the total salary received by him in his
23 employment between August 1, 1957 to July 17, 1959, with the
24 park district from which he has been transferred together with
25 interest on the unpaid contributions of 4% per annum from July
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1 17, 1959 to the date such payments are made. Such additional
2 sum may be paid at any time before the time such policeman
3 enters into age and service annuity.
4 Concurrently with each such deduction, beginning on the
5 effective date and prior to January 1, 1954, 8 1/2% (except for
6 a future entrant beginning on July 1, 1939, 9 5/7%) and
7 beginning January 1, 1954, 9 5/7% of each payment of salary
8 shall be contributed by the city, but in the case of a future
9 entrant who attains age 63 prior to January 1, 1988 while still
10 in service, no contributions shall be made for the period
11 between the date the employee attains age 63 and January 1,
12 1988.
13 (b) Each deduction from salary made prior to the date the
14 age and service annuity for the employee is fixed, and each
15 contribution by the city, shall be credited to the employee
16 and be improved by interest for a present employee during the
17 time he is in service until age and service annuity is fixed,
18 and, for a future entrant, during the time he is in service.
19 The sum accumulated shall be used to provide age and service
20 annuity for the employee.
21 Beginning September 1, 1967, the deductions from salary
22 provided in Section 5-167.1 shall also be made.
23 (Source: P.A. 99-905, eff. 11-29-16.)
24 (40 ILCS 5/5-239 new)
25 Sec. 5-239. Application of this amendatory Act of the
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1 104th General Assembly. It is the intent of this amendatory
2 Act of the 104th General Assembly to provide to policemen who
3 first became policemen on or after January 1, 2011 the same
4 level of benefits and eligibility criteria for benefits as
5 those who first became policemen before January 1, 2011. The
6 changes made to this Article by this amendatory Act of the
7 104th General Assembly that provide benefit increases for
8 policemen apply without regard to whether the policeman was in
9 service on or after the effective date of this amendatory Act
10 of the 104th General Assembly, notwithstanding the provisions
11 of Section 1-103.1. The benefit increases are intended to
12 apply prospectively and do not entitle a policeman to
13 retroactive benefit payments or increases. The changes made to
14 this Article by this amendatory Act of the 104th General
15 Assembly shall not cause or otherwise result in any
16 retroactive adjustment of any employee contributions.
17 (40 ILCS 5/6-165) (from Ch. 108 1/2, par. 6-165)
18 Sec. 6-165. Financing; tax.
19 (a) Except as expressly provided in this Section, each
20 city shall levy a tax annually upon all taxable property
21 therein for the purpose of providing revenue for the fund. For
22 the years prior to the year 1960, the tax rate shall be as
23 provided for in the "Firemen's Annuity and Benefit Fund of the
24 Illinois Municipal Code". The tax, from and after January 1,
25 1968 to and including the year 1971, shall not exceed .0863% of
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1 the value, as equalized or assessed by the Department of
2 Revenue, of all taxable property in the city. Beginning with
3 the year 1972 and through 2014, the city shall levy a tax
4 annually at a rate on the dollar of the value, as equalized or
5 assessed by the Department of Revenue of all taxable property
6 within such city that will produce, when extended, not to
7 exceed an amount equal to the total amount of contributions by
8 the employees to the fund made in the calendar year 2 years
9 prior to the year for which the annual applicable tax is
10 levied, multiplied by 2.23 through the calendar year 1981, and
11 by 2.26 for the year 1982 and for each tax levy year through
12 2014. Beginning in tax levy year 2015, the city council shall
13 levy a tax annually at a rate on the dollar of the assessed
14 valuation of all taxable property that will produce when
15 extended an annual amount that is equal to no less than the
16 amount of the city's contribution in each of the following
17 payment years: for 2016, $199,000,000; for 2017, $208,000,000;
18 for 2018, $227,000,000; for 2019, $235,000,000; for 2020,
19 $245,000,000.
20 Beginning in tax levy year 2020 and until tax levy year
21 2026, the city council shall levy a tax annually at a rate on
22 the dollar of the assessed valuation of all taxable property
23 that will produce when extended an annual amount that is equal
24 to no less than (1) the normal cost to the Fund, plus (2) an
25 annual amount sufficient to bring the total assets of the Fund
26 up to 90% of the total actuarial liabilities of the Fund by the
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1 end of fiscal year 2055, as annually updated and determined by
2 an enrolled actuary employed by the Illinois Department of
3 Insurance or by an enrolled actuary retained by the Fund or the
4 city. Beginning in tax levy year 2026, the city council shall
5 levy a tax annually at a rate on the dollar of the assessed
6 valuation of all taxable property that will produce when
7 extended an annual amount that is equal to no less than (1) the
8 normal cost to the Fund, plus (2) an annual amount sufficient
9 to bring the total assets of the Fund up to 90% of the total
10 actuarial liabilities of the Fund by the end of fiscal year
11 2055, as annually updated and determined by an enrolled
12 actuary employed by the Department of Insurance or by an
13 enrolled actuary retained by the Fund or the city, minus (3)
14 the amount of the anticipated State contribution from the
15 Local Government Retirement Fund for the payment year. In
16 making these determinations, the required minimum employer
17 contribution shall be calculated each year as a level
18 percentage of payroll over the years remaining up to and
19 including fiscal year 2055 and shall be determined under the
20 entry age normal actuarial cost method. Beginning in payment
21 year 2056, the city's required contribution in that year and
22 for each year thereafter shall be an annual amount that is
23 equal to no less than (1) the normal cost to the Fund, plus (2)
24 the annual amount determined by an enrolled actuary employed
25 by the Illinois Department of Insurance or by an enrolled
26 actuary retained by the Fund to be equal to the amount, if any,
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1 needed to bring the total actuarial assets of the Fund up to
2 90% of the total actuarial liabilities of the Fund as of the
3 end of the year, utilizing the entry age normal actuarial cost
4 method as provided above.
5 To provide revenue for the ordinary death benefit
6 established by Section 6-150 of this Article, in addition to
7 the contributions by the firemen for this purpose, the city
8 council shall for the year 1962 and each year thereafter
9 annually levy a tax, which shall be in addition to and
10 exclusive of the taxes authorized to be levied under the
11 foregoing provisions of this Section, upon all taxable
12 property in the city, as equalized or assessed by the
13 Department of Revenue, at such rate per cent of the value of
14 such property as shall be sufficient to produce for each year
15 the sum of $142,000.
16 The amounts produced by the taxes levied annually,
17 together with the deposit expressly authorized in this Section
18 and any State contributions, shall be sufficient, when added
19 to the amounts deducted from the salaries of firemen and
20 applied to the fund, to provide for the purposes of the fund.
21 (a-1) Beginning in State fiscal year 2026, the city
22 council shall annually certify to the Governor the amount of
23 (1) the normal cost to the Fund, plus (2) an annual amount
24 sufficient to bring the total assets of the Fund up to 90% of
25 the total actuarial liabilities of the Fund by the end of
26 fiscal year 2055, as annually updated and determined by an
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1 enrolled actuary employed by the Department of Insurance or by
2 an enrolled actuary retained by the Fund.
3 (a-5) For purposes of determining the required employer
4 contribution to the Fund, the value of the Fund's assets shall
5 be equal to the actuarial value of the Fund's assets, which
6 shall be calculated as follows:
7 (1) On March 30, 2011, the actuarial value of the
8 Fund's assets shall be equal to the market value of the
9 assets as of that date.
10 (2) In determining the actuarial value of the Fund's
11 assets for fiscal years after March 30, 2011, any
12 actuarial gains or losses from investment return incurred
13 in a fiscal year shall be recognized in equal annual
14 amounts over the 5-year period following that fiscal year.
15 (a-7) If the city fails to transmit to the Fund
16 contributions required of it under this Article for more than
17 90 days after the payment of those contributions is due, the
18 Fund shall, after giving notice to the city, certify to the
19 State Comptroller the amounts of the delinquent payments, and
20 the Comptroller must, beginning in fiscal year 2016, deduct
21 and deposit into the Fund the certified amounts or a portion of
22 those amounts from the following proportions of grants of
23 State funds to the city:
24 (1) in fiscal year 2016, one-third of the total amount
25 of any grants of State funds to the city;
26 (2) in fiscal year 2017, two-thirds of the total
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1 amount of any grants of State funds to the city; and
2 (3) in fiscal year 2018 and each fiscal year
3 thereafter, the total amount of any grants of State funds
4 to the city.
5 The State Comptroller may not deduct from any grants of
6 State funds to the city more than the amount of delinquent
7 payments certified to the State Comptroller by the Fund.
8 (b) The taxes shall be levied and collected in like manner
9 with the general taxes of the city, and shall be in addition to
10 all other taxes which the city may levy upon all taxable
11 property therein and shall be exclusive of and in addition to
12 the amount of tax the city may levy for general purposes under
13 Section 8-3-1 of the Illinois Municipal Code, approved May 29,
14 1961, as amended, or under any other law or laws which may
15 limit the amount of tax which the city may levy for general
16 purposes.
17 (c) The amounts of the taxes to be levied in each year
18 shall be certified to the city council by the board.
19 (d) As soon as any revenue derived from such taxes is
20 collected, it shall be paid to the city treasurer and held for
21 the benefit of the fund, and all such revenue shall be paid
22 into the fund in accordance with the provisions of this
23 Article.
24 (e) If the funds available are insufficient during any
25 year to meet the requirements of this Article, the city may
26 issue tax anticipation warrants, against the tax levies herein
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1 authorized for the current fiscal year.
2 (f) The various sums, hereinafter stated, including
3 interest, to be contributed by the city, shall be taken from
4 the revenue derived from the taxes or otherwise as expressly
5 provided in this Section. Except for defraying the cost of
6 administration of the fund during the calendar year in which a
7 city first attains a population of 500,000 and comes under the
8 provisions of this Article and the first calendar year
9 thereafter, any money of the city derived from any source
10 other than these taxes or the sale of tax anticipation
11 warrants shall not be used to provide revenue for the fund, nor
12 to pay any part of the cost of administration thereof, unless
13 applied to make the deposit expressly authorized in this
14 Section or the additional city contributions required under
15 subsection (h).
16 (g) In lieu of levying all or a portion of the tax required
17 under this Section in any year, the city may deposit with the
18 city treasurer no later than March 1 of that year for the
19 benefit of the fund, to be held in accordance with this
20 Article, an amount that, together with the taxes levied under
21 this Section for that year, is not less than the amount of the
22 city contributions for that year as certified by the board to
23 the city council. The deposit may be derived from any source
24 legally available for that purpose, including, but not limited
25 to, the proceeds of city borrowings and State contributions.
26 The making of a deposit shall satisfy fully the requirements
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1 of this Section for that year to the extent of the amounts so
2 deposited. Amounts deposited under this subsection may be used
3 by the fund for any of the purposes for which the proceeds of
4 the taxes levied under this Section may be used, including the
5 payment of any amount that is otherwise required by this
6 Article to be paid from the proceeds of those taxes.
7 (h) In addition to the contributions required under the
8 other provisions of this Article, by November 1 of the
9 following specified years, the city shall deposit with the
10 city treasurer for the benefit of the fund, to be held and used
11 in accordance with this Article, the following specified
12 amounts: $6,300,000 in 1999; $5,880,000 in 2000; $5,460,000 in
13 2001; $5,040,000 in 2002; and $4,620,000 in 2003.
14 The additional city contributions required under this
15 subsection are intended to decrease the unfunded liability of
16 the fund and shall not decrease the amount of the city
17 contributions required under the other provisions of this
18 Article. The additional city contributions made under this
19 subsection may be used by the fund for any of its lawful
20 purposes.
21 (i) Any proceeds received by the city in relation to the
22 operation of a casino or casinos within the city shall be
23 expended by the city for payment to the Firemen's Annuity and
24 Benefit Fund of Chicago to satisfy the city contribution
25 obligation in any year.
26 (Source: P.A. 99-506, eff. 5-30-16.)
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1 (40 ILCS 5/6-210) (from Ch. 108 1/2, par. 6-210)
2 Sec. 6-210. Credit allowed for service in police
3 department. Service rendered by a fireman, as a regularly
4 appointed and sworn policeman of the city shall be included,
5 for the purposes of this Article, as if such service were
6 rendered as a fireman of the city. Salary received by a fireman
7 for any such service as a policeman shall be considered, for
8 the purposes of this Article, as salary received as a fireman.
9 Any annuity payable to a fireman under this Article shall be
10 reduced by any pension or annuity payable to him from any
11 policemen's annuity and benefit fund in operation in the city,
12 and any member entering service after January 1, 2011 shall
13 not be given service credit in this fund for any period of time
14 in which the member is in receipt of retirement benefits from
15 any annuity and benefit fund in operation in the city.
16 Any policeman who becomes a fireman, subsequent to July 1,
17 1935, may contribute to the fund an amount equal to the sum
18 which would have accumulated to his credit from deductions
19 from salary for annuity purposes if he had been contributing
20 to the fund such sums as he contributed for annuity purposes to
21 the policemen's annuity and benefit fund, and no credit for
22 periods of service rendered by him in the police department
23 shall be allowed, under this Article, except as to such
24 periods for which he made contributions to the policemen's
25 annuity and benefit fund, provided he has made the payments
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1 required by this Article.
2 (Source: P.A. 96-1466, eff. 8-20-10.)
3 (40 ILCS 5/6-231 new)
4 Sec. 6-231. Application of this amendatory Act of the
5 104th General Assembly. It is the intent of this amendatory
6 Act of the 104th General Assembly to provide to firemen who
7 first became firemen on or after January 1, 2011 the same level
8 of benefits and eligibility criteria for benefits as those who
9 first became firemen before January 1, 2011. The changes made
10 to this Article by this amendatory Act of the 104th General
11 Assembly that provide benefit increases for firemen apply
12 without regard to whether the fireman was in service on or
13 after the effective date of this amendatory Act of the 104th
14 General Assembly, notwithstanding the provisions of Section
15 1-103.1. The benefit increases are intended to apply
16 prospectively and do not entitle a fireman to retroactive
17 benefit payments or increases. The changes made to this
18 Article by this amendatory Act of the 104th General Assembly
19 shall not cause or otherwise result in any retroactive
20 adjustment of any employee contributions.
21 (40 ILCS 5/7-142.1) (from Ch. 108 1/2, par. 7-142.1)
22 Sec. 7-142.1. Sheriff's law enforcement employees.
23 (a) In lieu of the retirement annuity provided by
24 subparagraph 1 of paragraph (a) of Section 7-142:
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1 Any sheriff's law enforcement employee who has 20 or more
2 years of service in that capacity and who terminates service
3 prior to January 1, 1988 shall be entitled at his option to
4 receive a monthly retirement annuity for his service as a
5 sheriff's law enforcement employee computed by multiplying 2%
6 for each year of such service up to 10 years, 2 1/4% for each
7 year of such service above 10 years and up to 20 years, and 2
8 1/2% for each year of such service above 20 years, by his
9 annual final rate of earnings and dividing by 12.
10 Any sheriff's law enforcement employee who has 20 or more
11 years of service in that capacity and who terminates service
12 on or after January 1, 1988 and before July 1, 2004 shall be
13 entitled at his option to receive a monthly retirement annuity
14 for his service as a sheriff's law enforcement employee
15 computed by multiplying 2.5% for each year of such service up
16 to 20 years, 2% for each year of such service above 20 years
17 and up to 30 years, and 1% for each year of such service above
18 30 years, by his annual final rate of earnings and dividing by
19 12.
20 Any sheriff's law enforcement employee who has 20 or more
21 years of service in that capacity and who terminates service
22 on or after July 1, 2004 shall be entitled at his or her option
23 to receive a monthly retirement annuity for service as a
24 sheriff's law enforcement employee computed by multiplying
25 2.5% for each year of such service by his annual final rate of
26 earnings and dividing by 12.
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1 If a sheriff's law enforcement employee has service in any
2 other capacity, his retirement annuity for service as a
3 sheriff's law enforcement employee may be computed under this
4 Section and the retirement annuity for his other service under
5 Section 7-142.
6 In no case shall the total monthly retirement annuity for
7 persons who retire before July 1, 2004 exceed 75% of the
8 monthly final rate of earnings. In no case shall the total
9 monthly retirement annuity for persons who retire on or after
10 July 1, 2004 exceed 80% of the monthly final rate of earnings.
11 (b) Whenever continued group insurance coverage is elected
12 in accordance with the provisions of Section 367h of the
13 Illinois Insurance Code, as now or hereafter amended, the
14 total monthly premium for such continued group insurance
15 coverage or such portion thereof as is not paid by the
16 municipality shall, upon request of the person electing such
17 continued group insurance coverage, be deducted from any
18 monthly pension benefit otherwise payable to such person
19 pursuant to this Section, to be remitted by the Fund to the
20 insurance company or other entity providing the group
21 insurance coverage.
22 (c) A sheriff's law enforcement employee who began service
23 in that capacity prior to the effective date of this
24 amendatory Act of the 97th General Assembly and who has
25 service in any other capacity may convert up to 10 years of
26 that service into service as a sheriff's law enforcement
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1 employee by paying to the Fund an amount equal to (1) the
2 additional employee contribution required under Section
3 7-173.1, plus (2) the additional employer contribution
4 required under Section 7-172, plus (3) interest on items (1)
5 and (2) at the prescribed rate from the date of the service to
6 the date of payment. Application must be received by the Board
7 while the employee is an active participant in the Fund.
8 Payment must be received while the member is an active
9 participant, except that one payment will be permitted after
10 termination of participation.
11 (d) The changes to subsections (a) and (b) of this Section
12 made by this amendatory Act of the 94th General Assembly apply
13 only to persons in service on or after July 1, 2004. In the
14 case of such a person who begins to receive a retirement
15 annuity before the effective date of this amendatory Act of
16 the 94th General Assembly, the annuity shall be recalculated
17 prospectively to reflect those changes, with the resulting
18 increase beginning to accrue on the first annuity payment date
19 following the effective date of this amendatory Act.
20 (e) Any elected county officer who was entitled to receive
21 a stipend from the State on or after July 1, 2009 and on or
22 before June 30, 2010 may establish earnings credit for the
23 amount of stipend not received, if the elected county official
24 applies in writing to the fund within 6 months after the
25 effective date of this amendatory Act of the 96th General
26 Assembly and pays to the fund an amount equal to (i) employee
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1 contributions on the amount of stipend not received, (ii)
2 employer contributions determined by the Board equal to the
3 employer's normal cost of the benefit on the amount of stipend
4 not received, plus (iii) interest on items (i) and (ii) at the
5 actuarially assumed rate.
6 (f) It is the intent of this amendatory Act of the 104th
7 General Assembly to provide to sheriff's law enforcement
8 employees who first became sheriff's law enforcement employees
9 on or after January 1, 2011 the same level of benefits and
10 eligibility criteria for benefits as those who first became
11 sheriff's law enforcement employees before January 1, 2011.
12 The changes made to this Article by this amendatory Act of the
13 104th General Assembly that provide benefit increases for
14 sheriff's law enforcement employees apply without regard to
15 whether the sheriff's law enforcement employee was in service
16 on or after the effective date of this amendatory Act of the
17 104th General Assembly, notwithstanding the provisions of
18 Section 1-103.1. The benefit increases are intended to apply
19 prospectively and do not entitle a sheriff's law enforcement
20 employee to retroactive benefit payments or increases. The
21 changes made to this Article by this amendatory Act of the
22 104th General Assembly shall not cause or otherwise result in
23 any retroactive adjustment of any employee contributions.
24 (f) Notwithstanding any other provision of this Article,
25 the provisions of this subsection (f) apply to a person who
26 first becomes a sheriff's law enforcement employee under this
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1 Article on or after January 1, 2011.
2 A sheriff's law enforcement employee age 55 or more who
3 has 10 or more years of service in that capacity shall be
4 entitled at his option to receive a monthly retirement annuity
5 for his or her service as a sheriff's law enforcement employee
6 computed by multiplying 2.5% for each year of such service by
7 his or her final rate of earnings.
8 The retirement annuity of a sheriff's law enforcement
9 employee who is retiring after attaining age 50 with 10 or more
10 years of creditable service shall be reduced by one-half of 1%
11 for each month that the sheriff's law enforcement employee's
12 age is under age 55.
13 The maximum retirement annuity under this subsection (f)
14 shall be 75% of final rate of earnings.
15 For the purposes of this subsection (f), "final rate of
16 earnings" means the average monthly earnings obtained by
17 dividing the total salary of the sheriff's law enforcement
18 employee during the 96 consecutive months of service within
19 the last 120 months of service in which the total earnings was
20 the highest by the number of months of service in that period.
21 Notwithstanding any other provision of this Article,
22 beginning on January 1, 2011, for all purposes under this Code
23 (including without limitation the calculation of benefits and
24 employee contributions), the annual earnings of a sheriff's
25 law enforcement employee to whom this Section applies shall
26 not include overtime and shall not exceed $106,800; however,
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1 that amount shall annually thereafter be increased by the
2 lesser of (i) 3% of that amount, including all previous
3 adjustments, or (ii) one-half the annual unadjusted percentage
4 increase (but not less than zero) in the consumer price
5 index-u for the 12 months ending with the September preceding
6 each November 1, including all previous adjustments.
7 (g) Notwithstanding any other provision of this Article,
8 the monthly annuity of a person who first becomes a sheriff's
9 law enforcement employee under this Article on or after
10 January 1, 2011 shall be increased on the January 1 occurring
11 either on or after the attainment of age 60 or the first
12 anniversary of the annuity start date, whichever is later.
13 Each annual increase shall be calculated at 3% or one-half the
14 annual unadjusted percentage increase (but not less than zero)
15 in the consumer price index-u for the 12 months ending with the
16 September preceding each November 1, whichever is less, of the
17 originally granted retirement annuity. If the annual
18 unadjusted percentage change in the consumer price index-u for
19 a 12-month period ending in September is zero or, when
20 compared with the preceding period, decreases, then the
21 annuity shall not be increased.
22 (h) Notwithstanding any other provision of this Article,
23 for a person who first becomes a sheriff's law enforcement
24 employee under this Article on or after January 1, 2011, the
25 annuity to which the surviving spouse, children, or parents
26 are entitled under this subsection (h) shall be in the amount
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1 of 66 2/3% of the sheriff's law enforcement employee's earned
2 annuity at the date of death.
3 (i) Notwithstanding any other provision of this Article,
4 the monthly annuity of a survivor of a person who first becomes
5 a sheriff's law enforcement employee under this Article on or
6 after January 1, 2011 shall be increased on the January 1 after
7 attainment of age 60 by the recipient of the survivor's
8 annuity and each January 1 thereafter by 3% or one-half the
9 annual unadjusted percentage increase in the consumer price
10 index-u for the 12 months ending with the September preceding
11 each November 1, whichever is less, of the originally granted
12 pension. If the annual unadjusted percentage change in the
13 consumer price index-u for a 12-month period ending in
14 September is zero or, when compared with the preceding period,
15 decreases, then the annuity shall not be increased.
16 (j) For the purposes of this Section, "consumer price
17 index-u" means the index published by the Bureau of Labor
18 Statistics of the United States Department of Labor that
19 measures the average change in prices of goods and services
20 purchased by all urban consumers, United States city average,
21 all items, 1982-84 = 100. The new amount resulting from each
22 annual adjustment shall be determined by the Public Pension
23 Division of the Department of Insurance and made available to
24 the boards of the pension funds.
25 (Source: P.A. 100-148, eff. 8-18-17.)
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1 (40 ILCS 5/7-171) (from Ch. 108 1/2, par. 7-171)
2 Sec. 7-171. Finance; taxes.
3 (a) Each municipality other than a school district shall
4 appropriate an amount sufficient to provide for the current
5 municipality contributions required by Section 7-172 of this
6 Article, for the fiscal year for which the appropriation is
7 made and all amounts due for municipal contributions for
8 previous years. Those municipalities which have been assessed
9 an annual amount to amortize its unfunded obligation, as
10 provided in subparagraph 4 of paragraph (a) of Section 7-172
11 of this Article, shall include in the appropriation an amount
12 sufficient to pay the amount assessed. The appropriation shall
13 be based upon an estimate of assets available for municipality
14 contributions and liabilities therefor for the fiscal year for
15 which appropriations are to be made, including funds available
16 from levies for this purpose in prior years.
17 (b) For the purpose of providing monies for municipality
18 contributions, beginning for the year in which a municipality
19 is included in this fund:
20 (1) A municipality other than a school district may
21 levy a tax which shall not exceed the amount appropriated
22 for municipality contributions minus the amount of the
23 anticipated State contribution from the Local Government
24 Retirement Fund to the municipality for that year.
25 (2) A school district may levy a tax in an amount
26 reasonably calculated at the time of the levy to provide
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1 for the municipality contributions required under Section
2 7-172 of this Article for the fiscal years for which
3 revenues from the levy will be received and all amounts
4 due for municipal contributions for previous years. Any
5 levy adopted before the effective date of this amendatory
6 Act of 1995 by a school district shall be considered valid
7 and authorized to the extent that the amount was
8 reasonably calculated at the time of the levy to provide
9 for the municipality contributions required under Section
10 7-172 for the fiscal years for which revenues from the
11 levy will be received and all amounts due for municipal
12 contributions for previous years. In no event shall a
13 budget adopted by a school district limit a levy of that
14 school district adopted under this Section.
15 (c) Any county which is served by a regional office of
16 education that serves 2 or more counties may include in its
17 appropriation an amount sufficient to provide its
18 proportionate share of the municipality contributions for that
19 regional office of education. The tax levy authorized by this
20 Section may include an amount necessary to provide monies for
21 this contribution.
22 (d) Any county that is a part of a multiple-county health
23 department or consolidated health department which is formed
24 under "An Act in relation to the establishment and maintenance
25 of county and multiple-county public health departments",
26 approved July 9, 1943, as amended, and which is a
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1 participating instrumentality may include in the county's
2 appropriation an amount sufficient to provide its
3 proportionate share of municipality contributions of the
4 department. The tax levy authorized by this Section may
5 include the amount necessary to provide monies for this
6 contribution.
7 (d-5) A school district participating in a special
8 education joint agreement created under Section 10-22.31 of
9 the School Code that is a participating instrumentality may
10 include in the school district's tax levy under this Section
11 an amount sufficient to provide its proportionate share of the
12 municipality contributions for current and prior service by
13 employees of the participating instrumentality created under
14 the joint agreement.
15 (e) Such tax shall be levied and collected in like manner,
16 with the general taxes of the municipality and shall be in
17 addition to all other taxes which the municipality is now or
18 may hereafter be authorized to levy upon all taxable property
19 therein, and shall be exclusive of and in addition to the
20 amount of tax levied for general purposes under Section 8-3-1
21 of the "Illinois Municipal Code", approved May 29, 1961, as
22 amended, or under any other law or laws which may limit the
23 amount of tax which the municipality may levy for general
24 purposes. The tax may be levied by the governing body of the
25 municipality without being authorized as being additional to
26 all other taxes by a vote of the people of the municipality.
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1 (f) The county clerk of the county in which any such
2 municipality is located, in reducing tax levies shall not
3 consider any such tax as a part of the general tax levy for
4 municipality purposes, and shall not include the same in the
5 limitation of any other tax rate which may be extended.
6 (g) The amount of the tax to be levied in any year shall,
7 within the limits herein prescribed, be determined by the
8 governing body of the respective municipality.
9 (h) The revenue derived from any such tax levy shall be
10 used only for the contributions required under Section 7-172
11 and, as collected, shall be paid to the treasurer of the
12 municipality levying the tax. Monies received by a county
13 treasurer for use in making contributions to a regional office
14 of education for its municipality contributions shall be held
15 by him for that purpose and paid to the regional office of
16 education in the same manner as other monies appropriated for
17 the expense of the regional office.
18 (Source: P.A. 96-1084, eff. 7-16-10; 97-933, eff. 8-10-12.)
19 (40 ILCS 5/7-172) (from Ch. 108 1/2, par. 7-172)
20 Sec. 7-172. Contributions by participating municipalities
21 and participating instrumentalities.
22 (a) Each participating municipality and each participating
23 instrumentality shall make payment to the fund as follows:
24 1. municipality contributions in an amount determined
25 by applying the municipality contribution rate to each
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1 payment of earnings paid to each of its participating
2 employees;
3 2. an amount equal to the employee contributions
4 provided by paragraph (a) of Section 7-173, whether or not
5 the employee contributions are withheld as permitted by
6 that Section;
7 3. all accounts receivable, together with interest
8 charged thereon, as provided in Section 7-209, and any
9 amounts due under subsection (a-5) of Section 7-144;
10 4. if it has no participating employees with current
11 earnings, an amount payable which, over a closed period of
12 20 years for participating municipalities and 10 years for
13 participating instrumentalities, will amortize, at the
14 effective rate for that year, any unfunded obligation. The
15 unfunded obligation shall be computed as provided in
16 paragraph 2 of subsection (b);
17 5. if it has fewer than 7 participating employees or a
18 negative balance in its municipality reserve, the greater
19 of (A) an amount payable that, over a period of 20 years,
20 will amortize at the effective rate for that year any
21 unfunded obligation, computed as provided in paragraph 2
22 of subsection (b) or (B) the amount required by paragraph
23 1 of this subsection (a).
24 (b) A separate municipality contribution rate shall be
25 determined for each calendar year for all participating
26 municipalities together with all instrumentalities thereof.
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1 The municipality contribution rate shall be determined for
2 participating instrumentalities as if they were participating
3 municipalities. The municipality contribution rate shall be
4 the sum of the following percentages:
5 1. The percentage of earnings of all the participating
6 employees of all participating municipalities and
7 participating instrumentalities which, if paid over the
8 entire period of their service, will be sufficient when
9 combined with all employee contributions available for the
10 payment of benefits, to provide all annuities for
11 participating employees, and the $3,000 death benefit
12 payable under Sections 7-158 and 7-164, such percentage to
13 be known as the normal cost rate.
14 2. The percentage of earnings of the participating
15 employees of each participating municipality and
16 participating instrumentalities necessary to adjust for
17 the difference between the present value of all benefits,
18 excluding temporary and total and permanent disability and
19 death benefits, to be provided for its participating
20 employees and the sum of its accumulated municipality
21 contributions and the accumulated employee contributions
22 and the present value of expected future employee and
23 municipality contributions pursuant to subparagraph 1 of
24 this paragraph (b). This adjustment shall be spread over a
25 period determined by the Board, not to exceed 30 years for
26 participating municipalities or 10 years for participating
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1 instrumentalities.
2 3. The percentage of earnings of the participating
3 employees of all municipalities and participating
4 instrumentalities necessary to provide the present value
5 of all temporary and total and permanent disability
6 benefits granted during the most recent year for which
7 information is available.
8 4. The percentage of earnings of the participating
9 employees of all participating municipalities and
10 participating instrumentalities necessary to provide the
11 present value of the net single sum death benefits
12 expected to become payable from the reserve established
13 under Section 7-206 during the year for which this rate is
14 fixed.
15 5. The percentage of earnings necessary to meet any
16 deficiency arising in the Terminated Municipality Reserve.
17 (c) A separate municipality contribution rate shall be
18 computed for each participating municipality or participating
19 instrumentality for its sheriff's law enforcement employees.
20 A separate municipality contribution rate shall be
21 computed for the sheriff's law enforcement employees of each
22 forest preserve district that elects to have such employees.
23 For the period from January 1, 1986 to December 31, 1986, such
24 rate shall be the forest preserve district's regular rate plus
25 2%.
26 Beginning in fiscal year 2026, the Board shall annually
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1 certify to the Governor the amount of each participant
2 municipality's and participating instrumentality's
3 contribution for its sheriff's law enforcement employees.
4 In the event that the Board determines that there is an
5 actuarial deficiency in the account of any municipality with
6 respect to a person who has elected to participate in the Fund
7 under Section 3-109.1 of this Code, the Board may adjust the
8 municipality's contribution rate so as to make up that
9 deficiency over such reasonable period of time as the Board
10 may determine.
11 (d) The Board may establish a separate municipality
12 contribution rate for all employees who are program
13 participants employed under the federal Comprehensive
14 Employment Training Act by all of the participating
15 municipalities and instrumentalities. The Board may also
16 provide that, in lieu of a separate municipality rate for
17 these employees, a portion of the municipality contributions
18 for such program participants shall be refunded or an extra
19 charge assessed so that the amount of municipality
20 contributions retained or received by the fund for all CETA
21 program participants shall be an amount equal to that which
22 would be provided by the separate municipality contribution
23 rate for all such program participants. Refunds shall be made
24 to prime sponsors of programs upon submission of a claim
25 therefor and extra charges shall be assessed to participating
26 municipalities and instrumentalities. In establishing the
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1 municipality contribution rate as provided in paragraph (b) of
2 this Section, the use of a separate municipality contribution
3 rate for program participants or the refund of a portion of the
4 municipality contributions, as the case may be, may be
5 considered.
6 (e) Computations of municipality contribution rates for
7 the following calendar year shall be made prior to the
8 beginning of each year, from the information available at the
9 time the computations are made, and on the assumption that the
10 employees in each participating municipality or participating
11 instrumentality at such time will continue in service until
12 the end of such calendar year at their respective rates of
13 earnings at such time.
14 (f) Any municipality which is the recipient of State
15 allocations representing that municipality's contributions for
16 retirement annuity purposes on behalf of its employees as
17 provided in Section 12-21.16 of the Illinois Public Aid Code
18 shall pay the allocations so received to the Board for such
19 purpose. Estimates of State allocations to be received during
20 any taxable year shall be considered in the determination of
21 the municipality's tax rate for that year under Section 7-171.
22 If a special tax is levied under Section 7-171, none of the
23 proceeds may be used to reimburse the municipality for the
24 amount of State allocations received and paid to the Board.
25 Any multiple-county or consolidated health department which
26 receives contributions from a county under Section 11.2 of "An
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1 Act in relation to establishment and maintenance of county and
2 multiple-county health departments", approved July 9, 1943, as
3 amended, or distributions under Section 3 of the Department of
4 Public Health Act, shall use these only for municipality
5 contributions by the health department.
6 (g) Municipality contributions for the several purposes
7 specified shall, for township treasurers and employees in the
8 offices of the township treasurers who meet the qualifying
9 conditions for coverage hereunder, be allocated among the
10 several school districts and parts of school districts
11 serviced by such treasurers and employees in the proportion
12 which the amount of school funds of each district or part of a
13 district handled by the treasurer bears to the total amount of
14 all school funds handled by the treasurer.
15 From the funds subject to allocation among districts and
16 parts of districts pursuant to the School Code, the trustees
17 shall withhold the proportionate share of the liability for
18 municipality contributions imposed upon such districts by this
19 Section, in respect to such township treasurers and employees
20 and remit the same to the Board.
21 The municipality contribution rate for an educational
22 service center shall initially be the same rate for each year
23 as the regional office of education or school district which
24 serves as its administrative agent. When actuarial data become
25 available, a separate rate shall be established as provided in
26 subparagraph (i) of this Section.
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1 The municipality contribution rate for a public agency,
2 other than a vocational education cooperative, formed under
3 the Intergovernmental Cooperation Act shall initially be the
4 average rate for the municipalities which are parties to the
5 intergovernmental agreement. When actuarial data become
6 available, a separate rate shall be established as provided in
7 subparagraph (i) of this Section.
8 (h) Each participating municipality and participating
9 instrumentality shall make the contributions in the amounts
10 provided in this Section in the manner prescribed from time to
11 time by the Board and all such contributions shall be
12 obligations of the respective participating municipalities and
13 participating instrumentalities to this fund. The failure to
14 deduct any employee contributions shall not relieve the
15 participating municipality or participating instrumentality of
16 its obligation to this fund. Delinquent payments of
17 contributions due under this Section may, with interest, be
18 recovered by civil action against the participating
19 municipalities or participating instrumentalities.
20 Municipality contributions, other than the amount necessary
21 for employee contributions, for periods of service by
22 employees from whose earnings no deductions were made for
23 employee contributions to the fund, may be charged to the
24 municipality reserve for the municipality or participating
25 instrumentality.
26 (i) Contributions by participating instrumentalities shall
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1 be determined as provided herein except that the percentage
2 derived under subparagraph 2 of paragraph (b) of this Section,
3 and the amount payable under subparagraph 4 of paragraph (a)
4 of this Section, shall be based on an amortization period of 10
5 years.
6 (j) Notwithstanding the other provisions of this Section,
7 the additional unfunded liability accruing as a result of
8 Public Act 94-712 shall be amortized over a period of 30 years
9 beginning on January 1 of the second calendar year following
10 the calendar year in which Public Act 94-712 takes effect,
11 except that the employer may provide for a longer amortization
12 period by adopting a resolution or ordinance specifying a
13 35-year or 40-year period and submitting a certified copy of
14 the ordinance or resolution to the fund no later than June 1 of
15 the calendar year following the calendar year in which Public
16 Act 94-712 takes effect.
17 (k) If the amount of a participating employee's reported
18 earnings for any of the 12-month periods used to determine the
19 final rate of earnings exceeds the employee's 12-month
20 reported earnings with the same employer for the previous year
21 by the greater of 6% or 1.5 times the annual increase in the
22 Consumer Price Index-U, as established by the United States
23 Department of Labor for the preceding September, the
24 participating municipality or participating instrumentality
25 that paid those earnings shall pay to the Fund, in addition to
26 any other contributions required under this Article, the
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1 present value of the increase in the pension resulting from
2 the portion of the increase in reported earnings that is in
3 excess of the greater of 6% or 1.5 times the annual increase in
4 the Consumer Price Index-U, as determined by the Fund. This
5 present value shall be computed on the basis of the actuarial
6 assumptions and tables used in the most recent actuarial
7 valuation of the Fund that is available at the time of the
8 computation.
9 Whenever it determines that a payment is or may be
10 required under this subsection (k), the fund shall calculate
11 the amount of the payment and bill the participating
12 municipality or participating instrumentality for that amount.
13 The bill shall specify the calculations used to determine the
14 amount due. If the participating municipality or participating
15 instrumentality disputes the amount of the bill, it may,
16 within 30 days after receipt of the bill, apply to the fund in
17 writing for a recalculation. The application must specify in
18 detail the grounds of the dispute. Upon receiving a timely
19 application for recalculation, the fund shall review the
20 application and, if appropriate, recalculate the amount due.
21 The participating municipality and participating
22 instrumentality contributions required under this subsection
23 (k) may be paid in the form of a lump sum within 90 days after
24 receipt of the bill. If the participating municipality and
25 participating instrumentality contributions are not paid
26 within 90 days after receipt of the bill, then interest will be
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1 charged at a rate equal to the fund's annual actuarially
2 assumed rate of return on investment compounded annually from
3 the 91st day after receipt of the bill. Payments must be
4 concluded within 3 years after receipt of the bill by the
5 participating municipality or participating instrumentality.
6 When assessing payment for any amount due under this
7 subsection (k), the fund shall exclude earnings increases
8 resulting from overload or overtime earnings.
9 When assessing payment for any amount due under this
10 subsection (k), the fund shall exclude earnings increases
11 resulting from payments for unused vacation time, but only for
12 payments for unused vacation time made in the final 3 months of
13 the final rate of earnings period.
14 When assessing payment for any amount due under this
15 subsection (k), the fund shall also exclude earnings increases
16 attributable to standard employment promotions resulting in
17 increased responsibility and workload.
18 When assessing payment for any amount due under this
19 subsection (k), the fund shall exclude reportable earnings
20 increases resulting from periods where the member was paid
21 through workers' compensation.
22 This subsection (k) does not apply to earnings increases
23 due to amounts paid as required by federal or State law or
24 court mandate or to earnings increases due to the
25 participating employee returning to the regular number of
26 hours worked after having a temporary reduction in the number
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1 of hours worked.
2 This subsection (k) does not apply to earnings increases
3 paid to individuals under contracts or collective bargaining
4 agreements entered into, amended, or renewed before January 1,
5 2012 (the effective date of Public Act 97-609), earnings
6 increases paid to members who are 10 years or more from
7 retirement eligibility, or earnings increases resulting from
8 an increase in the number of hours required to be worked.
9 When assessing payment for any amount due under this
10 subsection (k), the fund shall also exclude earnings
11 attributable to personnel policies adopted before January 1,
12 2012 (the effective date of Public Act 97-609) as long as those
13 policies are not applicable to employees who begin service on
14 or after January 1, 2012 (the effective date of Public Act
15 97-609).
16 The change made to this Section by Public Act 100-139 is a
17 clarification of existing law and is intended to be
18 retroactive to January 1, 2012 (the effective date of Public
19 Act 97-609).
20 (Source: P.A. 102-849, eff. 5-13-22; 103-464, eff. 8-4-23.)
21 (40 ILCS 5/14-152.1)
22 Sec. 14-152.1. Application and expiration of new benefit
23 increases.
24 (a) As used in this Section, "new benefit increase" means
25 an increase in the amount of any benefit provided under this
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1 Article, or an expansion of the conditions of eligibility for
2 any benefit under this Article, that results from an amendment
3 to this Code that takes effect after June 1, 2005 (the
4 effective date of Public Act 94-4). "New benefit increase",
5 however, does not include any benefit increase resulting from
6 the changes made to Article 1 or this Article by Public Act
7 96-37, Public Act 100-23, Public Act 100-587, Public Act
8 100-611, Public Act 101-10, Public Act 101-610, Public Act
9 102-210, Public Act 102-856, Public Act 102-956, or this
10 amendatory Act of the 104th General Assembly this amendatory
11 Act of the 102nd General Assembly.
12 (b) Notwithstanding any other provision of this Code or
13 any subsequent amendment to this Code, every new benefit
14 increase is subject to this Section and shall be deemed to be
15 granted only in conformance with and contingent upon
16 compliance with the provisions of this Section.
17 (c) The Public Act enacting a new benefit increase must
18 identify and provide for payment to the System of additional
19 funding at least sufficient to fund the resulting annual
20 increase in cost to the System as it accrues.
21 Every new benefit increase is contingent upon the General
22 Assembly providing the additional funding required under this
23 subsection. The Commission on Government Forecasting and
24 Accountability shall analyze whether adequate additional
25 funding has been provided for the new benefit increase and
26 shall report its analysis to the Public Pension Division of
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1 the Department of Insurance. A new benefit increase created by
2 a Public Act that does not include the additional funding
3 required under this subsection is null and void. If the Public
4 Pension Division determines that the additional funding
5 provided for a new benefit increase under this subsection is
6 or has become inadequate, it may so certify to the Governor and
7 the State Comptroller and, in the absence of corrective action
8 by the General Assembly, the new benefit increase shall expire
9 at the end of the fiscal year in which the certification is
10 made.
11 (d) Every new benefit increase shall expire 5 years after
12 its effective date or on such earlier date as may be specified
13 in the language enacting the new benefit increase or provided
14 under subsection (c). This does not prevent the General
15 Assembly from extending or re-creating a new benefit increase
16 by law.
17 (e) Except as otherwise provided in the language creating
18 the new benefit increase, a new benefit increase that expires
19 under this Section continues to apply to persons who applied
20 and qualified for the affected benefit while the new benefit
21 increase was in effect and to the affected beneficiaries and
22 alternate payees of such persons, but does not apply to any
23 other person, including, without limitation, a person who
24 continues in service after the expiration date and did not
25 apply and qualify for the affected benefit while the new
26 benefit increase was in effect.
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1 (Source: P.A. 101-10, eff. 6-5-19; 101-81, eff. 7-12-19;
2 101-610, eff. 1-1-20; 102-210, eff. 7-30-21; 102-856, eff.
3 1-1-23; 102-956, eff. 5-27-22.)
4 (40 ILCS 5/15-108.1)
5 Sec. 15-108.1. Tier 1 member. "Tier 1 member": A
6 participant or an annuitant of a retirement annuity under this
7 Article, other than a participant in the self-managed plan
8 under Section 15-158.2, who first became a participant or
9 member before January 1, 2011 under any reciprocal retirement
10 system or pension fund established under this Code, other than
11 a retirement system or pension fund established under Articles
12 2, 3, 4, 5, 6, or 18 of this Code. "Tier 1 member" includes a
13 participant or an annuitant who is a police officer or
14 firefighter regardless of when the participant or annuitant
15 first became a participant or member of a reciprocal
16 retirement system or pension fund established under this Code,
17 other than a retirement system or pension fund established
18 under Articles 2, 3, 4, 5, 6, or 18 of this Code. "Tier 1
19 member" includes a person who first became a participant under
20 this System before January 1, 2011 and who accepts a refund and
21 is subsequently reemployed by an employer on or after January
22 1, 2011.
23 (Source: P.A. 98-92, eff. 7-16-13.)
24 (40 ILCS 5/15-108.2)
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1 Sec. 15-108.2. Tier 2 member. "Tier 2 member": A person
2 who first becomes a participant under this Article on or after
3 January 1, 2011 and before the implementation date, as defined
4 under subsection (a) of Section 1-161, determined by the
5 Board, other than a person in the self-managed plan
6 established under Section 15-158.2 or a person who makes the
7 election under subsection (c) of Section 1-161, unless the
8 person is otherwise a Tier 1 member. The changes made to this
9 Section by this amendatory Act of the 98th General Assembly
10 are a correction of existing law and are intended to be
11 retroactive to the effective date of Public Act 96-889,
12 notwithstanding the provisions of Section 1-103.1 of this
13 Code. "Tier 2 member" does not include a participant or an
14 annuitant who is a police officer or firefighter regardless of
15 when the participant or annuitant first became a participant
16 or member of a reciprocal retirement system or pension fund
17 established under this Code.
18 (Source: P.A. 100-23, eff. 7-6-17; 100-563, eff. 12-8-17.)
19 (40 ILCS 5/15-135) (from Ch. 108 1/2, par. 15-135)
20 Sec. 15-135. Retirement annuities; conditions.
21 (a) This subsection (a) applies only to a Tier 1 member. A
22 participant who retires in one of the following specified
23 years with the specified amount of service is entitled to a
24 retirement annuity at any age under the retirement program
25 applicable to the participant:
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1 35 years if retirement is in 1997 or before;
2 34 years if retirement is in 1998;
3 33 years if retirement is in 1999;
4 32 years if retirement is in 2000;
5 31 years if retirement is in 2001;
6 30 years if retirement is in 2002 or later.
7 A participant with 8 or more years of service after
8 September 1, 1941, is entitled to a retirement annuity on or
9 after attainment of age 55.
10 A participant with at least 5 but less than 8 years of
11 service after September 1, 1941, is entitled to a retirement
12 annuity on or after attainment of age 62.
13 A participant who has at least 25 years of service in this
14 system as a police officer or firefighter is entitled to a
15 retirement annuity on or after the attainment of age 50, if
16 Rule 4 of Section 15-136 is applicable to the participant.
17 (a-5) A Tier 2 member is entitled to a retirement annuity
18 upon written application if he or she has attained age 67 and
19 has at least 10 years of service credit and is otherwise
20 eligible under the requirements of this Article. A Tier 2
21 member who has attained age 62 and has at least 10 years of
22 service credit and is otherwise eligible under the
23 requirements of this Article may elect to receive the lower
24 retirement annuity provided in subsection (b-5) of Section
25 15-136 of this Article.
26 (a-10) (Blank). A Tier 2 member who has at least 20 years
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1 of service in this system as a police officer or firefighter is
2 entitled to a retirement annuity upon written application on
3 or after the attainment of age 60 if Rule 4 of Section 15-136
4 is applicable to the participant. The changes made to this
5 subsection by this amendatory Act of the 101st General
6 Assembly apply retroactively to January 1, 2011.
7 (b) The annuity payment period shall begin on the date
8 specified by the participant or the recipient of a disability
9 retirement annuity submitting a written application. For a
10 participant, the date on which the annuity payment period
11 begins shall not be prior to termination of employment or more
12 than one year before the application is received by the board;
13 however, if the participant is not an employee of an employer
14 participating in this System or in a participating system as
15 defined in Article 20 of this Code on April 1 of the calendar
16 year next following the calendar year in which the participant
17 attains the age specified under Section 401(a)(9) of the
18 Internal Revenue Code of 1986, as amended, the annuity payment
19 period shall begin on that date regardless of whether an
20 application has been filed. For a recipient of a disability
21 retirement annuity, the date on which the annuity payment
22 period begins shall not be prior to the discontinuation of the
23 disability retirement annuity under Section 15-153.2.
24 (c) An annuity is not payable if the amount provided under
25 Section 15-136 is less than $10 per month.
26 (Source: P.A. 101-610, eff. 1-1-20; 102-210, eff. 7-30-21.)
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1 (40 ILCS 5/15-136) (from Ch. 108 1/2, par. 15-136)
2 Sec. 15-136. Retirement annuities; amount annuities -
3 Amount. The provisions of this Section 15-136 apply only to
4 those participants who are participating in the traditional
5 benefit package or the portable benefit package and do not
6 apply to participants who are participating in the
7 self-managed plan.
8 (a) The amount of a participant's retirement annuity,
9 expressed in the form of a single-life annuity, shall be
10 determined by whichever of the following rules is applicable
11 and provides the largest annuity:
12 Rule 1: The retirement annuity shall be 1.67% of final
13 rate of earnings for each of the first 10 years of service,
14 1.90% for each of the next 10 years of service, 2.10% for each
15 year of service in excess of 20 but not exceeding 30, and 2.30%
16 for each year in excess of 30; or for persons who retire on or
17 after January 1, 1998, 2.2% of the final rate of earnings for
18 each year of service.
19 Rule 2: The retirement annuity shall be the sum of the
20 following, determined from amounts credited to the participant
21 in accordance with the actuarial tables and the effective rate
22 of interest in effect at the time the retirement annuity
23 begins:
24 (i) the normal annuity which can be provided on an
25 actuarially equivalent basis, by the accumulated normal
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1 contributions as of the date the annuity begins;
2 (ii) an annuity from employer contributions of an
3 amount equal to that which can be provided on an
4 actuarially equivalent basis from the accumulated normal
5 contributions made by the participant under Section
6 15-113.6 and Section 15-113.7 plus 1.4 times all other
7 accumulated normal contributions made by the participant;
8 and
9 (iii) the annuity that can be provided on an
10 actuarially equivalent basis from the entire contribution
11 made by the participant under Section 15-113.3.
12 With respect to a police officer or firefighter who
13 retires on or after August 14, 1998, the accumulated normal
14 contributions taken into account under clauses (i) and (ii) of
15 this Rule 2 shall include the additional normal contributions
16 made by the police officer or firefighter under Section
17 15-157(a).
18 The amount of a retirement annuity calculated under this
19 Rule 2 shall be computed solely on the basis of the
20 participant's accumulated normal contributions, as specified
21 in this Rule and defined in Section 15-116. Neither an
22 employee or employer contribution for early retirement under
23 Section 15-136.2 nor any other employer contribution shall be
24 used in the calculation of the amount of a retirement annuity
25 under this Rule 2.
26 This amendatory Act of the 91st General Assembly is a
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1 clarification of existing law and applies to every participant
2 and annuitant without regard to whether status as an employee
3 terminates before the effective date of this amendatory Act.
4 This Rule 2 does not apply to a person who first becomes an
5 employee under this Article on or after July 1, 2005.
6 Rule 3: The retirement annuity of a participant who is
7 employed at least one-half time during the period on which his
8 or her final rate of earnings is based, shall be equal to the
9 participant's years of service not to exceed 30, multiplied by
10 (1) $96 if the participant's final rate of earnings is less
11 than $3,500, (2) $108 if the final rate of earnings is at least
12 $3,500 but less than $4,500, (3) $120 if the final rate of
13 earnings is at least $4,500 but less than $5,500, (4) $132 if
14 the final rate of earnings is at least $5,500 but less than
15 $6,500, (5) $144 if the final rate of earnings is at least
16 $6,500 but less than $7,500, (6) $156 if the final rate of
17 earnings is at least $7,500 but less than $8,500, (7) $168 if
18 the final rate of earnings is at least $8,500 but less than
19 $9,500, and (8) $180 if the final rate of earnings is $9,500 or
20 more, except that the annuity for those persons having made an
21 election under Section 15-154(a-1) shall be calculated and
22 payable under the portable retirement benefit program pursuant
23 to the provisions of Section 15-136.4.
24 Rule 4: A participant who is at least age 50 and has 25 or
25 more years of service as a police officer or firefighter, and a
26 participant who is age 55 or over and has at least 20 but less
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1 than 25 years of service as a police officer or firefighter,
2 shall be entitled to a retirement annuity of 2 1/4% of the
3 final rate of earnings for each of the first 10 years of
4 service as a police officer or firefighter, 2 1/2% for each of
5 the next 10 years of service as a police officer or
6 firefighter, and 2 3/4% for each year of service as a police
7 officer or firefighter in excess of 20. The retirement annuity
8 for all other service shall be computed under Rule 1. A Tier 2
9 member is eligible for a retirement annuity calculated under
10 Rule 4 only if that Tier 2 member meets the service
11 requirements for that benefit calculation as prescribed under
12 this Rule 4 in addition to the applicable age requirement
13 under subsection (a-10) of Section 15-135.
14 For purposes of this Rule 4, a participant's service as a
15 firefighter shall also include the following:
16 (i) service that is performed while the person is an
17 employee under subsection (h) of Section 15-107; and
18 (ii) in the case of an individual who was a
19 participating employee employed in the fire department of
20 the University of Illinois's Champaign-Urbana campus
21 immediately prior to the elimination of that fire
22 department and who immediately after the elimination of
23 that fire department transferred to another job with the
24 University of Illinois, service performed as an employee
25 of the University of Illinois in a position other than
26 police officer or firefighter, from the date of that
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1 transfer until the employee's next termination of service
2 with the University of Illinois.
3 (b) For a Tier 1 member, the retirement annuity provided
4 under Rules 1 and 3 above shall be reduced by 1/2 of 1% for
5 each month the participant is under age 60 at the time of
6 retirement. However, this reduction shall not apply in the
7 following cases:
8 (1) For a disabled participant whose disability
9 benefits have been discontinued because he or she has
10 exhausted eligibility for disability benefits under clause
11 (6) of Section 15-152;
12 (2) For a participant who has at least the number of
13 years of service required to retire at any age under
14 subsection (a) of Section 15-135; or
15 (3) For that portion of a retirement annuity which has
16 been provided on account of service of the participant
17 during periods when he or she performed the duties of a
18 police officer or firefighter, if these duties were
19 performed for at least 5 years immediately preceding the
20 date the retirement annuity is to begin.
21 (b-5) The retirement annuity of a Tier 2 member who is
22 retiring under Rule 1 or 3 after attaining age 62 with at least
23 10 years of service credit shall be reduced by 1/2 of 1% for
24 each full month that the member's age is under age 67.
25 (c) The maximum retirement annuity provided under Rules 1,
26 2, 4, and 5 shall be the lesser of (1) the annual limit of
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1 benefits as specified in Section 415 of the Internal Revenue
2 Code of 1986, as such Section may be amended from time to time
3 and as such benefit limits shall be adjusted by the
4 Commissioner of Internal Revenue, and (2) 80% of final rate of
5 earnings.
6 (d) A Tier 1 member whose status as an employee terminates
7 after August 14, 1969 shall receive automatic increases in his
8 or her retirement annuity as follows:
9 Effective January 1 immediately following the date the
10 retirement annuity begins, the annuitant shall receive an
11 increase in his or her monthly retirement annuity of 0.125% of
12 the monthly retirement annuity provided under Rule 1, Rule 2,
13 Rule 3, or Rule 4 contained in this Section, multiplied by the
14 number of full months which elapsed from the date the
15 retirement annuity payments began to January 1, 1972, plus
16 0.1667% of such annuity, multiplied by the number of full
17 months which elapsed from January 1, 1972, or the date the
18 retirement annuity payments began, whichever is later, to
19 January 1, 1978, plus 0.25% of such annuity multiplied by the
20 number of full months which elapsed from January 1, 1978, or
21 the date the retirement annuity payments began, whichever is
22 later, to the effective date of the increase.
23 The annuitant shall receive an increase in his or her
24 monthly retirement annuity on each January 1 thereafter during
25 the annuitant's life of 3% of the monthly annuity provided
26 under Rule 1, Rule 2, Rule 3, or Rule 4 contained in this
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1 Section. The change made under this subsection by P.A. 81-970
2 is effective January 1, 1980 and applies to each annuitant
3 whose status as an employee terminates before or after that
4 date.
5 Beginning January 1, 1990, all automatic annual increases
6 payable under this Section shall be calculated as a percentage
7 of the total annuity payable at the time of the increase,
8 including all increases previously granted under this Article.
9 The change made in this subsection by P.A. 85-1008 is
10 effective January 26, 1988, and is applicable without regard
11 to whether status as an employee terminated before that date.
12 (d-5) A retirement annuity of a Tier 2 member shall
13 receive annual increases on the January 1 occurring either on
14 or after the attainment of age 67 or the first anniversary of
15 the annuity start date, whichever is later. Each annual
16 increase shall be calculated at 3% or one half the annual
17 unadjusted percentage increase (but not less than zero) in the
18 consumer price index-u for the 12 months ending with the
19 September preceding each November 1, whichever is less, of the
20 originally granted retirement annuity. If the annual
21 unadjusted percentage change in the consumer price index-u for
22 the 12 months ending with the September preceding each
23 November 1 is zero or there is a decrease, then the annuity
24 shall not be increased.
25 (e) If, on January 1, 1987, or the date the retirement
26 annuity payment period begins, whichever is later, the sum of
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1 the retirement annuity provided under Rule 1 or Rule 2 of this
2 Section and the automatic annual increases provided under the
3 preceding subsection or Section 15-136.1, amounts to less than
4 the retirement annuity which would be provided by Rule 3, the
5 retirement annuity shall be increased as of January 1, 1987,
6 or the date the retirement annuity payment period begins,
7 whichever is later, to the amount which would be provided by
8 Rule 3 of this Section. Such increased amount shall be
9 considered as the retirement annuity in determining benefits
10 provided under other Sections of this Article. This paragraph
11 applies without regard to whether status as an employee
12 terminated before the effective date of this amendatory Act of
13 1987, provided that the annuitant was employed at least
14 one-half time during the period on which the final rate of
15 earnings was based.
16 (f) A participant is entitled to such additional annuity
17 as may be provided on an actuarially equivalent basis, by any
18 accumulated additional contributions to his or her credit.
19 However, the additional contributions made by the participant
20 toward the automatic increases in annuity provided under this
21 Section shall not be taken into account in determining the
22 amount of such additional annuity.
23 (g) If, (1) by law, a function of a governmental unit, as
24 defined by Section 20-107 of this Code, is transferred in
25 whole or in part to an employer, and (2) a participant
26 transfers employment from such governmental unit to such
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1 employer within 6 months after the transfer of the function,
2 and (3) the sum of (A) the annuity payable to the participant
3 under Rule 1, 2, or 3 of this Section (B) all proportional
4 annuities payable to the participant by all other retirement
5 systems covered by Article 20, and (C) the initial primary
6 insurance amount to which the participant is entitled under
7 the Social Security Act, is less than the retirement annuity
8 which would have been payable if all of the participant's
9 pension credits validated under Section 20-109 had been
10 validated under this system, a supplemental annuity equal to
11 the difference in such amounts shall be payable to the
12 participant.
13 (h) On January 1, 1981, an annuitant who was receiving a
14 retirement annuity on or before January 1, 1971 shall have his
15 or her retirement annuity then being paid increased $1 per
16 month for each year of creditable service. On January 1, 1982,
17 an annuitant whose retirement annuity began on or before
18 January 1, 1977, shall have his or her retirement annuity then
19 being paid increased $1 per month for each year of creditable
20 service.
21 (i) On January 1, 1987, any annuitant whose retirement
22 annuity began on or before January 1, 1977, shall have the
23 monthly retirement annuity increased by an amount equal to 8
24 per year of creditable service times the number of years that
25 have elapsed since the annuity began.
26 (j) The changes made to this Section by this amendatory
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1 Act of the 101st General Assembly apply retroactively to
2 January 1, 2011.
3 (Source: P.A. 101-610, eff. 1-1-20.)
4 (40 ILCS 5/15-198)
5 Sec. 15-198. Application and expiration of new benefit
6 increases.
7 (a) As used in this Section, "new benefit increase" means
8 an increase in the amount of any benefit provided under this
9 Article, or an expansion of the conditions of eligibility for
10 any benefit under this Article, that results from an amendment
11 to this Code that takes effect after June 1, 2005 (the
12 effective date of Public Act 94-4). "New benefit increase",
13 however, does not include any benefit increase resulting from
14 the changes made to Article 1 or this Article by Public Act
15 100-23, Public Act 100-587, Public Act 100-769, Public Act
16 101-10, Public Act 101-610, Public Act 102-16, Public Act
17 103-80, or Public Act 103-548, or this amendatory Act of the
18 104th General Assembly.
19 (b) Notwithstanding any other provision of this Code or
20 any subsequent amendment to this Code, every new benefit
21 increase is subject to this Section and shall be deemed to be
22 granted only in conformance with and contingent upon
23 compliance with the provisions of this Section.
24 (c) The Public Act enacting a new benefit increase must
25 identify and provide for payment to the System of additional
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1 funding at least sufficient to fund the resulting annual
2 increase in cost to the System as it accrues.
3 Every new benefit increase is contingent upon the General
4 Assembly providing the additional funding required under this
5 subsection. The Commission on Government Forecasting and
6 Accountability shall analyze whether adequate additional
7 funding has been provided for the new benefit increase and
8 shall report its analysis to the Public Pension Division of
9 the Department of Insurance. A new benefit increase created by
10 a Public Act that does not include the additional funding
11 required under this subsection is null and void. If the Public
12 Pension Division determines that the additional funding
13 provided for a new benefit increase under this subsection is
14 or has become inadequate, it may so certify to the Governor and
15 the State Comptroller and, in the absence of corrective action
16 by the General Assembly, the new benefit increase shall expire
17 at the end of the fiscal year in which the certification is
18 made.
19 (d) Every new benefit increase shall expire 5 years after
20 its effective date or on such earlier date as may be specified
21 in the language enacting the new benefit increase or provided
22 under subsection (c). This does not prevent the General
23 Assembly from extending or re-creating a new benefit increase
24 by law.
25 (e) Except as otherwise provided in the language creating
26 the new benefit increase, a new benefit increase that expires
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1 under this Section continues to apply to persons who applied
2 and qualified for the affected benefit while the new benefit
3 increase was in effect and to the affected beneficiaries and
4 alternate payees of such persons, but does not apply to any
5 other person, including, without limitation, a person who
6 continues in service after the expiration date and did not
7 apply and qualify for the affected benefit while the new
8 benefit increase was in effect.
9 (Source: P.A. 102-16, eff. 6-17-21; 103-80, eff. 6-9-23;
10 103-548, eff. 8-11-23; 103-605, eff. 7-1-24.)
11 (40 ILCS 5/15-203 new)
12 Sec. 15-203. Application of this amendatory Act of the
13 104th General Assembly. It is the intent of this amendatory
14 Act of the 104th General Assembly to provide to police
15 officers and firefighters who first became participants on or
16 after January 1, 2011 the same level of benefits and
17 eligibility criteria for benefits as those who first became
18 participants before January 1, 2011. The changes made to this
19 Article by this amendatory Act of the 104th General Assembly
20 that provide benefit increases for police officers and
21 firefighters apply without regard to whether the participant
22 was in service on or after the effective date of this
23 amendatory Act of the 104th General Assembly, notwithstanding
24 the provisions of Section 1-103.1. The benefit increases are
25 intended to apply prospectively and do not entitle a
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1 participant to retroactive benefit payments or increases. The
2 changes made to this Article by this amendatory Act of the
3 104th General Assembly shall not cause or otherwise result in
4 any retroactive adjustment of any employee contributions.
5 (40 ILCS 5/5-238 rep.)
6 (40 ILCS 5/6-229 rep.)
7 Section 15. The Illinois Pension Code is amended by
8 repealing Sections 5-238 and 6-229.
9 Section 20. The Public Safety Employee Benefits Act is
10 amended by adding Section 11 as follows:
11 (820 ILCS 320/11 new)
12 Sec. 11. Retired police officers and firefighters. A unit
13 of local government that provides health insurance to police
14 officers and firefighters shall maintain the health insurance
15 plans of these employees after retirement and shall contribute
16 toward the cost of the annuitant's coverage under the unit of
17 local government's health insurance plan an amount equal to 4%
18 of that cost for each full year of creditable service upon
19 which the annuitant's retirement annuity is based, up to a
20 maximum of 100% for an annuitant with 25 or more years of
21 creditable service.
22 On or before November 15, 2025 and on or before November 15
23 of each year thereafter, the unit of local government shall
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1 calculate and certify to the State Comptroller the health
2 insurance costs of the unit of local government's active and
3 retired police officers and firefighters for the next fiscal
4 year for the purposes of disbursement under Section 6z-139 of
5 the State Finance Act.
6 Section 90. The State Mandates Act is amended by adding
7 Section 8.49 as follows:
8 (30 ILCS 805/8.49 new)
9 Sec. 8.49. Exempt mandate. Notwithstanding Sections 6 and
10 8 of this Act, no reimbursement by the State is required for
11 the implementation of any mandate created by this amendatory
12 Act of the 104th General Assembly.
13 Section 99. Effective date. This Act takes effect upon
14 becoming law.
HB1046- 155 -LRB104 03166 RPS 13187 b 1 INDEX 2 Statutes amended in order of appearance 3 30 ILCS 105/5.1030 new4 30 ILCS 105/6z-144 new5 40 ILCS 5/1-1606 40 ILCS 5/3-111from Ch. 108 1/2, par. 3-1117 40 ILCS 5/3-111.1from Ch. 108 1/2, par. 3-111.18 40 ILCS 5/3-112from Ch. 108 1/2, par. 3-1129 40 ILCS 5/3-125from Ch. 108 1/2, par. 3-12510 40 ILCS 5/3-148.5 new11 40 ILCS 5/4-109from Ch. 108 1/2, par. 4-10912 40 ILCS 5/4-109.1from Ch. 108 1/2, par. 4-109.113 40 ILCS 5/4-114from Ch. 108 1/2, par. 4-11414 40 ILCS 5/4-118from Ch. 108 1/2, par. 4-11815 40 ILCS 5/4-138.15 new16 40 ILCS 5/5-155from Ch. 108 1/2, par. 5-15517 40 ILCS 5/5-167.1from Ch. 108 1/2, par. 5-167.118 40 ILCS 5/5-168from Ch. 108 1/2, par. 5-16819 40 ILCS 5/5-169from Ch. 108 1/2, par. 5-16920 40 ILCS 5/5-239 new21 40 ILCS 5/6-165from Ch. 108 1/2, par. 6-16522 40 ILCS 5/6-210from Ch. 108 1/2, par. 6-21023 40 ILCS 5/6-231 new24 40 ILCS 5/7-142.1from Ch. 108 1/2, par. 7-142.125 40 ILCS 5/7-171from Ch. 108 1/2, par. 7-171 HB1046- 156 -LRB104 03166 RPS 13187 b HB1046- 155 -LRB104 03166 RPS 13187 b HB1046 - 155 - LRB104 03166 RPS 13187 b 1 INDEX 2 Statutes amended in order of appearance 3 30 ILCS 105/5.1030 new 4 30 ILCS 105/6z-144 new 5 40 ILCS 5/1-160 6 40 ILCS 5/3-111 from Ch. 108 1/2, par. 3-111 7 40 ILCS 5/3-111.1 from Ch. 108 1/2, par. 3-111.1 8 40 ILCS 5/3-112 from Ch. 108 1/2, par. 3-112 9 40 ILCS 5/3-125 from Ch. 108 1/2, par. 3-125 10 40 ILCS 5/3-148.5 new 11 40 ILCS 5/4-109 from Ch. 108 1/2, par. 4-109 12 40 ILCS 5/4-109.1 from Ch. 108 1/2, par. 4-109.1 13 40 ILCS 5/4-114 from Ch. 108 1/2, par. 4-114 14 40 ILCS 5/4-118 from Ch. 108 1/2, par. 4-118 15 40 ILCS 5/4-138.15 new 16 40 ILCS 5/5-155 from Ch. 108 1/2, par. 5-155 17 40 ILCS 5/5-167.1 from Ch. 108 1/2, par. 5-167.1 18 40 ILCS 5/5-168 from Ch. 108 1/2, par. 5-168 19 40 ILCS 5/5-169 from Ch. 108 1/2, par. 5-169 20 40 ILCS 5/5-239 new 21 40 ILCS 5/6-165 from Ch. 108 1/2, par. 6-165 22 40 ILCS 5/6-210 from Ch. 108 1/2, par. 6-210 23 40 ILCS 5/6-231 new 24 40 ILCS 5/7-142.1 from Ch. 108 1/2, par. 7-142.1 25 40 ILCS 5/7-171 from Ch. 108 1/2, par. 7-171 HB1046- 156 -LRB104 03166 RPS 13187 b HB1046 - 156 - LRB104 03166 RPS 13187 b
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1 INDEX
2 Statutes amended in order of appearance
3 30 ILCS 105/5.1030 new
4 30 ILCS 105/6z-144 new
5 40 ILCS 5/1-160
6 40 ILCS 5/3-111 from Ch. 108 1/2, par. 3-111
7 40 ILCS 5/3-111.1 from Ch. 108 1/2, par. 3-111.1
8 40 ILCS 5/3-112 from Ch. 108 1/2, par. 3-112
9 40 ILCS 5/3-125 from Ch. 108 1/2, par. 3-125
10 40 ILCS 5/3-148.5 new
11 40 ILCS 5/4-109 from Ch. 108 1/2, par. 4-109
12 40 ILCS 5/4-109.1 from Ch. 108 1/2, par. 4-109.1
13 40 ILCS 5/4-114 from Ch. 108 1/2, par. 4-114
14 40 ILCS 5/4-118 from Ch. 108 1/2, par. 4-118
15 40 ILCS 5/4-138.15 new
16 40 ILCS 5/5-155 from Ch. 108 1/2, par. 5-155
17 40 ILCS 5/5-167.1 from Ch. 108 1/2, par. 5-167.1
18 40 ILCS 5/5-168 from Ch. 108 1/2, par. 5-168
19 40 ILCS 5/5-169 from Ch. 108 1/2, par. 5-169
20 40 ILCS 5/5-239 new
21 40 ILCS 5/6-165 from Ch. 108 1/2, par. 6-165
22 40 ILCS 5/6-210 from Ch. 108 1/2, par. 6-210
23 40 ILCS 5/6-231 new
24 40 ILCS 5/7-142.1 from Ch. 108 1/2, par. 7-142.1
25 40 ILCS 5/7-171 from Ch. 108 1/2, par. 7-171
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1 INDEX
2 Statutes amended in order of appearance
3 30 ILCS 105/5.1030 new
4 30 ILCS 105/6z-144 new
5 40 ILCS 5/1-160
6 40 ILCS 5/3-111 from Ch. 108 1/2, par. 3-111
7 40 ILCS 5/3-111.1 from Ch. 108 1/2, par. 3-111.1
8 40 ILCS 5/3-112 from Ch. 108 1/2, par. 3-112
9 40 ILCS 5/3-125 from Ch. 108 1/2, par. 3-125
10 40 ILCS 5/3-148.5 new
11 40 ILCS 5/4-109 from Ch. 108 1/2, par. 4-109
12 40 ILCS 5/4-109.1 from Ch. 108 1/2, par. 4-109.1
13 40 ILCS 5/4-114 from Ch. 108 1/2, par. 4-114
14 40 ILCS 5/4-118 from Ch. 108 1/2, par. 4-118
15 40 ILCS 5/4-138.15 new
16 40 ILCS 5/5-155 from Ch. 108 1/2, par. 5-155
17 40 ILCS 5/5-167.1 from Ch. 108 1/2, par. 5-167.1
18 40 ILCS 5/5-168 from Ch. 108 1/2, par. 5-168
19 40 ILCS 5/5-169 from Ch. 108 1/2, par. 5-169
20 40 ILCS 5/5-239 new
21 40 ILCS 5/6-165 from Ch. 108 1/2, par. 6-165
22 40 ILCS 5/6-210 from Ch. 108 1/2, par. 6-210
23 40 ILCS 5/6-231 new
24 40 ILCS 5/7-142.1 from Ch. 108 1/2, par. 7-142.1
25 40 ILCS 5/7-171 from Ch. 108 1/2, par. 7-171
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