104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2632 Introduced , by Rep. Marcus C. Evans, Jr. SYNOPSIS AS INTRODUCED: 35 ILCS 5/21335 ILCS 5/21435 ILCS 5/22235 ILCS 5/22335 ILCS 5/240820 ILCS 130/2 Amends the Illinois Income Tax Act and the Prevailing Wage Act. Provides that certain transferable tax credits are considered public works within the meaning of the Prevailing Wage Act. Effective immediately. LRB104 09586 HLH 19649 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2632 Introduced , by Rep. Marcus C. Evans, Jr. SYNOPSIS AS INTRODUCED: 35 ILCS 5/21335 ILCS 5/21435 ILCS 5/22235 ILCS 5/22335 ILCS 5/240820 ILCS 130/2 35 ILCS 5/213 35 ILCS 5/214 35 ILCS 5/222 35 ILCS 5/223 35 ILCS 5/240 820 ILCS 130/2 Amends the Illinois Income Tax Act and the Prevailing Wage Act. Provides that certain transferable tax credits are considered public works within the meaning of the Prevailing Wage Act. Effective immediately. LRB104 09586 HLH 19649 b LRB104 09586 HLH 19649 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2632 Introduced , by Rep. Marcus C. Evans, Jr. SYNOPSIS AS INTRODUCED: 35 ILCS 5/21335 ILCS 5/21435 ILCS 5/22235 ILCS 5/22335 ILCS 5/240820 ILCS 130/2 35 ILCS 5/213 35 ILCS 5/214 35 ILCS 5/222 35 ILCS 5/223 35 ILCS 5/240 820 ILCS 130/2 35 ILCS 5/213 35 ILCS 5/214 35 ILCS 5/222 35 ILCS 5/223 35 ILCS 5/240 820 ILCS 130/2 Amends the Illinois Income Tax Act and the Prevailing Wage Act. Provides that certain transferable tax credits are considered public works within the meaning of the Prevailing Wage Act. Effective immediately. LRB104 09586 HLH 19649 b LRB104 09586 HLH 19649 b LRB104 09586 HLH 19649 b A BILL FOR HB2632LRB104 09586 HLH 19649 b HB2632 LRB104 09586 HLH 19649 b HB2632 LRB104 09586 HLH 19649 b 1 AN ACT concerning revenue. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Illinois Income Tax Act is amended by 5 changing Sections 213, 214, 222, 223, and 240 as follows: 6 (35 ILCS 5/213) 7 Sec. 213. Film production services credit. 8 (a) For tax years beginning on or after January 1, 2004, a 9 taxpayer who has been awarded a tax credit under the Film 10 Production Services Tax Credit Act or under the Film 11 Production Services Tax Credit Act of 2008 is entitled to a 12 credit against the taxes imposed under subsections (a) and (b) 13 of Section 201 of this Act in an amount determined by the 14 Department of Commerce and Economic Opportunity under those 15 Acts. If the taxpayer is a partnership or Subchapter S 16 corporation, the credit is allowed to the partners or 17 shareholders in accordance with the determination of income 18 and distributive share of income under Sections 702 and 704 19 and Subchapter S of the Internal Revenue Code. 20 (b) Beginning July 1, 2024, taxpayers who have been 21 awarded a tax credit under the Film Production Services Tax 22 Credit Act of 2008 shall pay to the Department of Commerce and 23 Economic Opportunity, after determination of the tax credit 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2632 Introduced , by Rep. Marcus C. Evans, Jr. SYNOPSIS AS INTRODUCED: 35 ILCS 5/21335 ILCS 5/21435 ILCS 5/22235 ILCS 5/22335 ILCS 5/240820 ILCS 130/2 35 ILCS 5/213 35 ILCS 5/214 35 ILCS 5/222 35 ILCS 5/223 35 ILCS 5/240 820 ILCS 130/2 35 ILCS 5/213 35 ILCS 5/214 35 ILCS 5/222 35 ILCS 5/223 35 ILCS 5/240 820 ILCS 130/2 Amends the Illinois Income Tax Act and the Prevailing Wage Act. Provides that certain transferable tax credits are considered public works within the meaning of the Prevailing Wage Act. Effective immediately. LRB104 09586 HLH 19649 b LRB104 09586 HLH 19649 b LRB104 09586 HLH 19649 b A BILL FOR 35 ILCS 5/213 35 ILCS 5/214 35 ILCS 5/222 35 ILCS 5/223 35 ILCS 5/240 820 ILCS 130/2 LRB104 09586 HLH 19649 b HB2632 LRB104 09586 HLH 19649 b HB2632- 2 -LRB104 09586 HLH 19649 b HB2632 - 2 - LRB104 09586 HLH 19649 b HB2632 - 2 - LRB104 09586 HLH 19649 b 1 amount but prior to the issuance of a tax credit certificate 2 pursuant to Section 35 of the Film Production Services Tax 3 Credit Act of 2008, a fee equal to 2.5% of the credit amount 4 awarded to the taxpayer under the Film Production Services Tax 5 Credit Act of 2008 that is attributable to wages paid to 6 nonresidents, as described in Section 10 of the Film 7 Production Services Tax Credit Act of 2008, and an additional 8 fee equal to 0.25% of the amount generated by subtracting the 9 credit amount awarded to the taxpayer under the Film 10 Production Services Tax Credit Act of 2008 that is 11 attributable to wages paid to nonresidents from the total 12 credit amount awarded to the taxpayer under that Act. All fees 13 collected under this subsection shall be deposited into the 14 Illinois Production Workforce Development Fund. No tax credit 15 certificate shall be issued by the Department of Commerce and 16 Economic Opportunity until the total fees owed according to 17 this subsection have been received by the Department of 18 Commerce and Economic Opportunity. 19 (c) A transfer of this credit may be made by the taxpayer 20 earning the credit within one year after the credit is awarded 21 in accordance with rules adopted by the Department of Commerce 22 and Economic Opportunity. Beginning July 1, 2023 and through 23 June 30, 2024, if a credit is transferred under this Section by 24 the taxpayer, then the transferor taxpayer shall pay to the 25 Department of Commerce and Economic Opportunity, upon 26 notification of a transfer, a fee equal to 2.5% of the HB2632 - 2 - LRB104 09586 HLH 19649 b HB2632- 3 -LRB104 09586 HLH 19649 b HB2632 - 3 - LRB104 09586 HLH 19649 b HB2632 - 3 - LRB104 09586 HLH 19649 b 1 transferred credit amount eligible for nonresident wages, as 2 described in Section 10 of the Film Production Services Tax 3 Credit Act of 2008, and an additional fee of 0.25% of the total 4 amount of the transferred credit that is not calculated on 5 nonresident wages, which shall be deposited into the Illinois 6 Production Workforce Development Fund. Projects funded in 7 whole or in part by the proceeds of tax credits transferred 8 pursuant to this subsection shall be considered public works 9 within the meaning of the Prevailing Wage Act. 10 (d) The Department, in cooperation with the Department of 11 Commerce and Economic Opportunity, must prescribe rules to 12 enforce and administer the provisions of this Section. This 13 Section is exempt from the provisions of Section 250 of this 14 Act. 15 (e) The credit may not be carried back. If the amount of 16 the credit exceeds the tax liability for the year, the excess 17 may be carried forward and applied to the tax liability of the 18 5 taxable years following the excess credit year. The credit 19 shall be applied to the earliest year for which there is a tax 20 liability. If there are credits from more than one tax year 21 that are available to offset a liability, the earlier credit 22 shall be applied first. In no event shall a credit under this 23 Section reduce the taxpayer's liability to less than zero. 24 (Source: P.A. 102-700, eff. 4-19-22; 103-595, eff. 6-26-24.) 25 (35 ILCS 5/214) HB2632 - 3 - LRB104 09586 HLH 19649 b HB2632- 4 -LRB104 09586 HLH 19649 b HB2632 - 4 - LRB104 09586 HLH 19649 b HB2632 - 4 - LRB104 09586 HLH 19649 b 1 Sec. 214. Tax credit for affordable housing donations. 2 (a) Beginning with taxable years ending on or after 3 December 31, 2001 and until the taxable year ending on 4 December 31, 2026, a taxpayer who makes a donation under 5 Section 7.28 of the Illinois Housing Development Act is 6 entitled to a credit against the tax imposed by subsections 7 (a) and (b) of Section 201 in an amount equal to 50% of the 8 value of the donation. For taxable years ending before 9 December 31, 2023, partners, shareholders of subchapter S 10 corporations, and owners of limited liability companies (if 11 the limited liability company is treated as a partnership for 12 purposes of federal and State income taxation) are entitled to 13 a credit under this Section to be determined in accordance 14 with the determination of income and distributive share of 15 income under Sections 702 and 703 and subchapter S of the 16 Internal Revenue Code. For taxable years ending on or after 17 December 31, 2023, partners and shareholders of subchapter S 18 corporations are entitled to a credit under this Section as 19 provided in Section 251. Persons or entities not subject to 20 the tax imposed by subsections (a) and (b) of Section 201 and 21 who make a donation under Section 7.28 of the Illinois Housing 22 Development Act are entitled to a credit as described in this 23 subsection and may transfer that credit as described in 24 subsection (c). 25 (b) If the amount of the credit exceeds the tax liability 26 for the year, the excess may be carried forward and applied to HB2632 - 4 - LRB104 09586 HLH 19649 b HB2632- 5 -LRB104 09586 HLH 19649 b HB2632 - 5 - LRB104 09586 HLH 19649 b HB2632 - 5 - LRB104 09586 HLH 19649 b 1 the tax liability of the 5 taxable years following the excess 2 credit year. The tax credit shall be applied to the earliest 3 year for which there is a tax liability. If there are credits 4 for more than one year that are available to offset a 5 liability, the earlier credit shall be applied first. 6 (c) The transfer of the tax credit allowed under this 7 Section may be made (i) to the purchaser of land that has been 8 designated solely for affordable housing projects in 9 accordance with the Illinois Housing Development Act or (ii) 10 to another donor who has also made a donation in accordance 11 with Section 7.28 of the Illinois Housing Development Act. 12 Projects funded in whole or in part by the proceeds of tax 13 credits transferred pursuant to this subsection shall be 14 considered public works within the meaning of the Prevailing 15 Wage Act. 16 (d) A taxpayer claiming the credit provided by this 17 Section must maintain and record any information that the 18 Department may require by regulation regarding the project for 19 which the credit is claimed. When claiming the credit provided 20 by this Section, the taxpayer must provide information 21 regarding the taxpayer's donation to the project under the 22 Illinois Housing Development Act. 23 (Source: P.A. 102-16, eff. 6-17-21; 102-175, eff. 7-29-21; 24 103-396, eff. 1-1-24.) 25 (35 ILCS 5/222) HB2632 - 5 - LRB104 09586 HLH 19649 b HB2632- 6 -LRB104 09586 HLH 19649 b HB2632 - 6 - LRB104 09586 HLH 19649 b HB2632 - 6 - LRB104 09586 HLH 19649 b 1 Sec. 222. Live theater production credit. 2 (a) For tax years beginning on or after January 1, 2012 and 3 beginning prior to January 1, 2027, a taxpayer who has 4 received a tax credit award under the Live Theater Production 5 Tax Credit Act for a long-run production, a pre-Broadway 6 production, or a commercial Broadway touring show is entitled 7 to a credit against the taxes imposed under subsections (a) 8 and (b) of Section 201 of this Act in an amount determined 9 under that Act by the Department of Commerce and Economic 10 Opportunity. 11 (b) For taxable years ending before December 31, 2023, if 12 the taxpayer is a partnership, limited liability partnership, 13 limited liability company, or Subchapter S corporation, the 14 tax credit award is allowed to the partners, unit holders, or 15 shareholders in accordance with the determination of income 16 and distributive share of income under Sections 702 and 704 17 and Subchapter S of the Internal Revenue Code. For taxable 18 years ending on or after December 31, 2023, if the taxpayer is 19 a partnership or Subchapter S corporation, then the provisions 20 of Section 251 apply. 21 (c) A sale, assignment, or transfer of the tax credit 22 award may be made by the taxpayer earning the credit within one 23 year after the credit is awarded in accordance with rules 24 adopted by the Department of Commerce and Economic 25 Opportunity. Projects funded in whole or in part by the 26 proceeds of tax credits transferred pursuant to this HB2632 - 6 - LRB104 09586 HLH 19649 b HB2632- 7 -LRB104 09586 HLH 19649 b HB2632 - 7 - LRB104 09586 HLH 19649 b HB2632 - 7 - LRB104 09586 HLH 19649 b 1 subsection shall be considered public works within the meaning 2 of the Prevailing Wage Act. 3 (d) The Department of Revenue, in cooperation with the 4 Department of Commerce and Economic Opportunity, shall adopt 5 rules to enforce and administer the provisions of this 6 Section. 7 (e) The tax credit award may not be carried back. If the 8 amount of the credit exceeds the tax liability for the year, 9 the excess may be carried forward and applied to the tax 10 liability of the 5 tax years following the excess credit year. 11 The tax credit award shall be applied to the earliest year for 12 which there is a tax liability. If there are credits from more 13 than one tax year that are available to offset liability, the 14 earlier credit shall be applied first. In no event may a credit 15 under this Section reduce the taxpayer's liability to less 16 than zero. 17 (Source: P.A. 102-16, eff. 6-17-21; 103-396, eff. 1-1-24; 18 103-592, eff. 6-7-24.) 19 (35 ILCS 5/223) 20 Sec. 223. Hospital credit. 21 (a) For tax years ending on or after December 31, 2012 and 22 ending on or before December 31, 2027, a taxpayer that is the 23 owner of a hospital licensed under the Hospital Licensing Act, 24 but not including an organization that is exempt from federal 25 income taxes under the Internal Revenue Code, is entitled to a HB2632 - 7 - LRB104 09586 HLH 19649 b HB2632- 8 -LRB104 09586 HLH 19649 b HB2632 - 8 - LRB104 09586 HLH 19649 b HB2632 - 8 - LRB104 09586 HLH 19649 b 1 credit against the taxes imposed under subsections (a) and (b) 2 of Section 201 of this Act in an amount equal to the lesser of 3 the amount of real property taxes paid during the tax year on 4 real property used for hospital purposes during the prior tax 5 year or the cost of free or discounted services provided 6 during the tax year pursuant to the hospital's charitable 7 financial assistance policy, measured at cost. 8 (b) If the taxpayer is a partnership or Subchapter S 9 corporation, the credit is allowed to the partners or 10 shareholders in accordance with the determination of income 11 and distributive share of income under Sections 702 and 704 12 and Subchapter S of the Internal Revenue Code. A transfer of 13 this credit may be made by the taxpayer earning the credit 14 within one year after the credit is earned in accordance with 15 rules adopted by the Department. Projects funded in whole or 16 in part by the proceeds of tax credits transferred pursuant to 17 this subsection shall be considered public works within the 18 meaning of the Prevailing Wage Act. The Department shall 19 prescribe rules to enforce and administer provisions of this 20 Section. If the amount of the credit exceeds the tax liability 21 for the year, then the excess credit may be carried forward and 22 applied to the tax liability of the 5 taxable years following 23 the excess credit year. The credit shall be applied to the 24 earliest year for which there is a tax liability. If there are 25 credits from more than one tax year that are available to 26 offset a liability, the earlier credit shall be applied first. HB2632 - 8 - LRB104 09586 HLH 19649 b HB2632- 9 -LRB104 09586 HLH 19649 b HB2632 - 9 - LRB104 09586 HLH 19649 b HB2632 - 9 - LRB104 09586 HLH 19649 b 1 In no event shall a credit under this Section reduce the 2 taxpayer's liability to less than zero. 3 (Source: P.A. 102-700, eff. 4-19-22; 102-886, eff. 5-17-22.) 4 (35 ILCS 5/240) 5 Sec. 240. Hydrogen fuel replacement tax credits. 6 (a) For tax years ending on or after December 31, 2027 and 7 beginning before January 1, 2029, an eligible taxpayer who 8 qualifies for a credit under the Hydrogen Fuel Replacement Tax 9 Credit Act is entitled to a credit against the taxes imposed 10 under subsections (a) and (b) of Section 201 of this Act as 11 provided in that Act. If the eligible taxpayer is a 12 partnership or Subchapter S corporation, the credit shall be 13 allowed to the partners or shareholders in accordance with the 14 determination of income and distributive share of income under 15 Sections 702 and 704 and Subchapter S of the Internal Revenue 16 Code. 17 (b) If the amount of the credit exceeds the tax liability 18 for the year, the excess may be carried forward and applied to 19 the tax liability of the 5 taxable years following the excess 20 credit year. The credit shall be applied to the earliest year 21 for which there is a tax liability. If there are credits from 22 more than one tax year that are available to offset a 23 liability, the earlier credit shall be applied first. In no 24 event shall a credit under this Section reduce the taxpayer's 25 liability to less than zero. HB2632 - 9 - LRB104 09586 HLH 19649 b HB2632- 10 -LRB104 09586 HLH 19649 b HB2632 - 10 - LRB104 09586 HLH 19649 b HB2632 - 10 - LRB104 09586 HLH 19649 b 1 (c) A sale, assignment, or transfer of the tax credit may 2 be made by the taxpayer earning the credit within one year 3 after the credit is awarded in accordance with rules adopted 4 by the Department of Commerce and Economic Opportunity. 5 Projects funded in whole or in part by the proceeds of tax 6 credits transferred pursuant to this subsection shall be 7 considered public works within the meaning of the Prevailing 8 Wage Act. 9 (d) A person claiming the credit allowed under this 10 Section shall attach to its Illinois income tax return a copy 11 of the tax credit certificate or the transfer certificate 12 issued by the Department of Commerce and Economic Opportunity. 13 (Source: P.A. 103-268, eff. 7-25-23.) 14 Section 20. The Prevailing Wage Act is amended by changing 15 Section 2 as follows: 16 (820 ILCS 130/2) 17 Sec. 2. This Act applies to the wages of laborers, 18 mechanics and other workers employed in any public works, as 19 hereinafter defined, by any public body and to anyone under 20 contracts for public works. This includes any maintenance, 21 repair, assembly, or disassembly work performed on equipment 22 whether owned, leased, or rented. 23 As used in this Act, unless the context indicates 24 otherwise: HB2632 - 10 - LRB104 09586 HLH 19649 b HB2632- 11 -LRB104 09586 HLH 19649 b HB2632 - 11 - LRB104 09586 HLH 19649 b HB2632 - 11 - LRB104 09586 HLH 19649 b 1 "Public works" means all fixed works constructed or 2 demolished by any public body, or paid for wholly or in part 3 out of public funds. "Public works" as defined herein includes 4 all projects financed in whole or in part with bonds, grants, 5 loans, or other funds made available by or through the State or 6 any of its political subdivisions, including but not limited 7 to: bonds issued under the Industrial Project Revenue Bond Act 8 (Article 11, Division 74 of the Illinois Municipal Code), the 9 Industrial Building Revenue Bond Act, the Illinois Finance 10 Authority Act, the Illinois Sports Facilities Authority Act, 11 or the Build Illinois Bond Act; loans or other funds made 12 available pursuant to the Build Illinois Act; loans or other 13 funds made available pursuant to the Riverfront Development 14 Fund under Section 10-15 of the River Edge Redevelopment Zone 15 Act; funds received from the sale or transfer of tax credits 16 awarded by the State; or funds from the Fund for Illinois' 17 Future under Section 6z-47 of the State Finance Act, funds for 18 school construction under Section 5 of the General Obligation 19 Bond Act, funds authorized under Section 3 of the School 20 Construction Bond Act, funds for school infrastructure under 21 Section 6z-45 of the State Finance Act, and funds for 22 transportation purposes under Section 4 of the General 23 Obligation Bond Act. "Public works" also includes (i) all 24 projects financed in whole or in part with funds from the 25 Environmental Protection Agency under the Illinois Renewable 26 Fuels Development Program Act for which there is no project HB2632 - 11 - LRB104 09586 HLH 19649 b HB2632- 12 -LRB104 09586 HLH 19649 b HB2632 - 12 - LRB104 09586 HLH 19649 b HB2632 - 12 - LRB104 09586 HLH 19649 b 1 labor agreement; (ii) all work performed pursuant to a public 2 private agreement under the Public Private Agreements for the 3 Illiana Expressway Act or the Public-Private Agreements for 4 the South Suburban Airport Act; (iii) all projects undertaken 5 under a public-private agreement under the Public-Private 6 Partnerships for Transportation Act or the Department of 7 Natural Resources World Shooting and Recreational Complex Act; 8 and (iv) all transportation facilities undertaken under a 9 design-build contract or a Construction Manager/General 10 Contractor contract under the Innovations for Transportation 11 Infrastructure Act. "Public works" also includes all projects 12 at leased facility property used for airport purposes under 13 Section 35 of the Local Government Facility Lease Act. "Public 14 works" also includes the construction of a new wind power 15 facility by a business designated as a High Impact Business 16 under Section 5.5(a)(3)(E) and the construction of a new 17 utility-scale solar power facility by a business designated as 18 a High Impact Business under Section 5.5(a)(3)(E-5) of the 19 Illinois Enterprise Zone Act. "Public works" also includes 20 electric vehicle charging station projects financed pursuant 21 to the Electric Vehicle Act and renewable energy projects 22 required to pay the prevailing wage pursuant to the Illinois 23 Power Agency Act. "Public works" also includes power washing 24 projects by a public body or paid for wholly or in part out of 25 public funds in which steam or pressurized water, with or 26 without added abrasives or chemicals, is used to remove paint HB2632 - 12 - LRB104 09586 HLH 19649 b HB2632- 13 -LRB104 09586 HLH 19649 b HB2632 - 13 - LRB104 09586 HLH 19649 b HB2632 - 13 - LRB104 09586 HLH 19649 b 1 or other coatings, oils or grease, corrosion, or debris from a 2 surface or to prepare a surface for a coating. "Public works" 3 does not include work done directly by any public utility 4 company, whether or not done under public supervision or 5 direction, or paid for wholly or in part out of public funds. 6 "Public works" also includes construction projects performed 7 by a third party contracted by any public utility, as 8 described in subsection (a) of Section 2.1, in public 9 rights-of-way, as defined in Section 21-201 of the Public 10 Utilities Act, whether or not done under public supervision or 11 direction, or paid for wholly or in part out of public funds. 12 "Public works" also includes construction projects that exceed 13 15 aggregate miles of new fiber optic cable, performed by a 14 third party contracted by any public utility, as described in 15 subsection (b) of Section 2.1, in public rights-of-way, as 16 defined in Section 21-201 of the Public Utilities Act, whether 17 or not done under public supervision or direction, or paid for 18 wholly or in part out of public funds. "Public works" also 19 includes any corrective action performed pursuant to Title XVI 20 of the Environmental Protection Act for which payment from the 21 Underground Storage Tank Fund is requested. "Public works" 22 also includes all construction projects involving fixtures or 23 permanent attachments affixed to light poles that are owned by 24 a public body, including street light poles, traffic light 25 poles, and other lighting fixtures, whether or not done under 26 public supervision or direction, or paid for wholly or in part HB2632 - 13 - LRB104 09586 HLH 19649 b HB2632- 14 -LRB104 09586 HLH 19649 b HB2632 - 14 - LRB104 09586 HLH 19649 b HB2632 - 14 - LRB104 09586 HLH 19649 b 1 out of public funds, unless the project is performed by 2 employees employed directly by the public body. "Public works" 3 also includes work performed subject to the Mechanical 4 Insulation Energy and Safety Assessment Act. "Public works" 5 also includes the removal, hauling, and transportation of 6 biosolids, lime sludge, and lime residue from a water 7 treatment plant or facility and the disposal of biosolids, 8 lime sludge, and lime residue removed from a water treatment 9 plant or facility at a landfill. "Public works" does not 10 include projects undertaken by the owner at an owner-occupied 11 single-family residence or at an owner-occupied unit of a 12 multi-family residence. "Public works" does not include work 13 performed for soil and water conservation purposes on 14 agricultural lands, whether or not done under public 15 supervision or paid for wholly or in part out of public funds, 16 done directly by an owner or person who has legal control of 17 those lands. 18 "Construction" means all work on public works involving 19 laborers, workers or mechanics. This includes any maintenance, 20 repair, assembly, or disassembly work performed on equipment 21 whether owned, leased, or rented. 22 "Locality" means the county where the physical work upon 23 public works is performed, except (1) that if there is not 24 available in the county a sufficient number of competent 25 skilled laborers, workers and mechanics to construct the 26 public works efficiently and properly, "locality" includes any HB2632 - 14 - LRB104 09586 HLH 19649 b HB2632- 15 -LRB104 09586 HLH 19649 b HB2632 - 15 - LRB104 09586 HLH 19649 b HB2632 - 15 - LRB104 09586 HLH 19649 b 1 other county nearest the one in which the work or construction 2 is to be performed and from which such persons may be obtained 3 in sufficient numbers to perform the work and (2) that, with 4 respect to contracts for highway work with the Department of 5 Transportation of this State, "locality" may at the discretion 6 of the Secretary of the Department of Transportation be 7 construed to include two or more adjacent counties from which 8 workers may be accessible for work on such construction. 9 "Public body" means the State or any officer, board or 10 commission of the State or any political subdivision or 11 department thereof, or any institution supported in whole or 12 in part by public funds, and includes every county, city, 13 town, village, township, school district, irrigation, utility, 14 reclamation improvement or other district and every other 15 political subdivision, district or municipality of the state 16 whether such political subdivision, municipality or district 17 operates under a special charter or not. 18 "Labor organization" means an organization that is the 19 exclusive representative of an employer's employees recognized 20 or certified pursuant to the National Labor Relations Act. 21 The terms "general prevailing rate of hourly wages", 22 "general prevailing rate of wages" or "prevailing rate of 23 wages" when used in this Act mean the hourly cash wages plus 24 annualized fringe benefits for training and apprenticeship 25 programs approved by the U.S. Department of Labor, Bureau of 26 Apprenticeship and Training, health and welfare, insurance, HB2632 - 15 - LRB104 09586 HLH 19649 b HB2632- 16 -LRB104 09586 HLH 19649 b HB2632 - 16 - LRB104 09586 HLH 19649 b HB2632 - 16 - LRB104 09586 HLH 19649 b 1 vacations and pensions paid generally, in the locality in 2 which the work is being performed, to employees engaged in 3 work of a similar character on public works. 4 (Source: P.A. 102-9, eff. 1-1-22; 102-444, eff. 8-20-21; 5 102-673, eff. 11-30-21; 102-813, eff. 5-13-22; 102-1094, eff. 6 6-15-22; 103-8, eff. 6-7-23; 103-327, eff. 1-1-24; 103-346, 7 eff. 1-1-24; 103-359, eff. 7-28-23; 103-447, eff. 8-4-23; 8 103-605, eff. 7-1-24.) HB2632 - 16 - LRB104 09586 HLH 19649 b