104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1648 Introduced 2/5/2025, by Sen. Sue Rezin SYNOPSIS AS INTRODUCED: 20 ILCS 655/5.5 from Ch. 67 1/2, par. 609.1820 ILCS 130/2 Amends the Illinois Enterprise Zone Act. Provides that Department of Commerce and Economic Opportunity may designate a business that intends to establish a new wind power facility or a utility-scale solar facility as a high impact business only if the municipality in which the facility will be located (or the county in which the facility will be located, if the facility will be located in an unincorporated area of the county) approves, in writing, the designation of the business as a high impact business. Makes conforming changes. Amends the Prevailing Wage Act to make conforming changes. Effective immediately. LRB104 03827 HLH 13851 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1648 Introduced 2/5/2025, by Sen. Sue Rezin SYNOPSIS AS INTRODUCED: 20 ILCS 655/5.5 from Ch. 67 1/2, par. 609.1820 ILCS 130/2 20 ILCS 655/5.5 from Ch. 67 1/2, par. 609.1 820 ILCS 130/2 Amends the Illinois Enterprise Zone Act. Provides that Department of Commerce and Economic Opportunity may designate a business that intends to establish a new wind power facility or a utility-scale solar facility as a high impact business only if the municipality in which the facility will be located (or the county in which the facility will be located, if the facility will be located in an unincorporated area of the county) approves, in writing, the designation of the business as a high impact business. Makes conforming changes. Amends the Prevailing Wage Act to make conforming changes. Effective immediately. LRB104 03827 HLH 13851 b LRB104 03827 HLH 13851 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1648 Introduced 2/5/2025, by Sen. Sue Rezin SYNOPSIS AS INTRODUCED: 20 ILCS 655/5.5 from Ch. 67 1/2, par. 609.1820 ILCS 130/2 20 ILCS 655/5.5 from Ch. 67 1/2, par. 609.1 820 ILCS 130/2 20 ILCS 655/5.5 from Ch. 67 1/2, par. 609.1 820 ILCS 130/2 Amends the Illinois Enterprise Zone Act. Provides that Department of Commerce and Economic Opportunity may designate a business that intends to establish a new wind power facility or a utility-scale solar facility as a high impact business only if the municipality in which the facility will be located (or the county in which the facility will be located, if the facility will be located in an unincorporated area of the county) approves, in writing, the designation of the business as a high impact business. Makes conforming changes. Amends the Prevailing Wage Act to make conforming changes. Effective immediately. LRB104 03827 HLH 13851 b LRB104 03827 HLH 13851 b LRB104 03827 HLH 13851 b A BILL FOR SB1648LRB104 03827 HLH 13851 b SB1648 LRB104 03827 HLH 13851 b SB1648 LRB104 03827 HLH 13851 b 1 AN ACT concerning State government. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Illinois Enterprise Zone Act is amended by 5 changing Section 5.5 as follows: 6 (20 ILCS 655/5.5) (from Ch. 67 1/2, par. 609.1) 7 Sec. 5.5. High Impact Business. 8 (a) In order to respond to unique opportunities to assist 9 in the encouragement, development, growth, and expansion of 10 the private sector through large scale investment and 11 development projects, the Department is authorized to receive 12 and approve applications for the designation of "High Impact 13 Businesses" in Illinois, for an initial term of 20 years with 14 an option for renewal for a term not to exceed 20 years, 15 subject to the following conditions: 16 (1) such applications may be submitted at any time 17 during the year; 18 (2) such business is not located, at the time of 19 designation, in an enterprise zone designated pursuant to 20 this Act, except for grocery stores, as defined in the 21 Grocery Initiative Act; 22 (3) the business intends to do, commits to do, or is 23 one or more of the following: 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1648 Introduced 2/5/2025, by Sen. Sue Rezin SYNOPSIS AS INTRODUCED: 20 ILCS 655/5.5 from Ch. 67 1/2, par. 609.1820 ILCS 130/2 20 ILCS 655/5.5 from Ch. 67 1/2, par. 609.1 820 ILCS 130/2 20 ILCS 655/5.5 from Ch. 67 1/2, par. 609.1 820 ILCS 130/2 Amends the Illinois Enterprise Zone Act. Provides that Department of Commerce and Economic Opportunity may designate a business that intends to establish a new wind power facility or a utility-scale solar facility as a high impact business only if the municipality in which the facility will be located (or the county in which the facility will be located, if the facility will be located in an unincorporated area of the county) approves, in writing, the designation of the business as a high impact business. Makes conforming changes. Amends the Prevailing Wage Act to make conforming changes. Effective immediately. LRB104 03827 HLH 13851 b LRB104 03827 HLH 13851 b LRB104 03827 HLH 13851 b A BILL FOR 20 ILCS 655/5.5 from Ch. 67 1/2, par. 609.1 820 ILCS 130/2 LRB104 03827 HLH 13851 b SB1648 LRB104 03827 HLH 13851 b SB1648- 2 -LRB104 03827 HLH 13851 b SB1648 - 2 - LRB104 03827 HLH 13851 b SB1648 - 2 - LRB104 03827 HLH 13851 b 1 (A) the business intends to make a minimum 2 investment of $12,000,000 which will be placed in 3 service in qualified property and intends to create 4 500 full-time equivalent jobs at a designated location 5 in Illinois or intends to make a minimum investment of 6 $30,000,000 which will be placed in service in 7 qualified property and intends to retain 1,500 8 full-time retained jobs at a designated location in 9 Illinois. The terms "placed in service" and "qualified 10 property" have the same meanings as described in 11 subsection (h) of Section 201 of the Illinois Income 12 Tax Act; or 13 (B) the business intends to establish a new 14 electric generating facility at a designated location 15 in Illinois. "New electric generating facility", for 16 purposes of this Section, means a newly constructed 17 electric generation plant or a newly constructed 18 generation capacity expansion at an existing electric 19 generation plant, including the transmission lines and 20 associated equipment that transfers electricity from 21 points of supply to points of delivery, and for which 22 such new foundation construction commenced not sooner 23 than July 1, 2001. Such facility shall be designed to 24 provide baseload electric generation and shall operate 25 on a continuous basis throughout the year; and (i) 26 shall have an aggregate rated generating capacity of SB1648 - 2 - LRB104 03827 HLH 13851 b SB1648- 3 -LRB104 03827 HLH 13851 b SB1648 - 3 - LRB104 03827 HLH 13851 b SB1648 - 3 - LRB104 03827 HLH 13851 b 1 at least 1,000 megawatts for all new units at one site 2 if it uses natural gas as its primary fuel and 3 foundation construction of the facility is commenced 4 on or before December 31, 2004, or shall have an 5 aggregate rated generating capacity of at least 400 6 megawatts for all new units at one site if it uses coal 7 or gases derived from coal as its primary fuel and 8 shall support the creation of at least 150 new 9 Illinois coal mining jobs, or (ii) shall be funded 10 through a federal Department of Energy grant before 11 December 31, 2010 and shall support the creation of 12 Illinois coal mining jobs, or (iii) shall use coal 13 gasification or integrated gasification-combined cycle 14 units that generate electricity or chemicals, or both, 15 and shall support the creation of Illinois coal mining 16 jobs. The term "placed in service" has the same 17 meaning as described in subsection (h) of Section 201 18 of the Illinois Income Tax Act; or 19 (B-5) the business intends to establish a new 20 gasification facility at a designated location in 21 Illinois. As used in this Section, "new gasification 22 facility" means a newly constructed coal gasification 23 facility that generates chemical feedstocks or 24 transportation fuels derived from coal (which may 25 include, but are not limited to, methane, methanol, 26 and nitrogen fertilizer), that supports the creation SB1648 - 3 - LRB104 03827 HLH 13851 b SB1648- 4 -LRB104 03827 HLH 13851 b SB1648 - 4 - LRB104 03827 HLH 13851 b SB1648 - 4 - LRB104 03827 HLH 13851 b 1 or retention of Illinois coal mining jobs, and that 2 qualifies for financial assistance from the Department 3 before December 31, 2010. A new gasification facility 4 does not include a pilot project located within 5 Jefferson County or within a county adjacent to 6 Jefferson County for synthetic natural gas from coal; 7 or 8 (C) the business intends to establish production 9 operations at a new coal mine, re-establish production 10 operations at a closed coal mine, or expand production 11 at an existing coal mine at a designated location in 12 Illinois not sooner than July 1, 2001; provided that 13 the production operations result in the creation of 14 150 new Illinois coal mining jobs as described in 15 subdivision (a)(3)(B) of this Section, and further 16 provided that the coal extracted from such mine is 17 utilized as the predominant source for a new electric 18 generating facility. The term "placed in service" has 19 the same meaning as described in subsection (h) of 20 Section 201 of the Illinois Income Tax Act; or 21 (D) the business intends to construct new 22 transmission facilities or upgrade existing 23 transmission facilities at designated locations in 24 Illinois, for which construction commenced not sooner 25 than July 1, 2001. For the purposes of this Section, 26 "transmission facilities" means transmission lines SB1648 - 4 - LRB104 03827 HLH 13851 b SB1648- 5 -LRB104 03827 HLH 13851 b SB1648 - 5 - LRB104 03827 HLH 13851 b SB1648 - 5 - LRB104 03827 HLH 13851 b 1 with a voltage rating of 115 kilovolts or above, 2 including associated equipment, that transfer 3 electricity from points of supply to points of 4 delivery and that transmit a majority of the 5 electricity generated by a new electric generating 6 facility designated as a High Impact Business in 7 accordance with this Section. The term "placed in 8 service" has the same meaning as described in 9 subsection (h) of Section 201 of the Illinois Income 10 Tax Act; or 11 (E) the business intends to establish a new wind 12 power facility at a designated location in Illinois 13 and the municipality in which the wind power facility 14 will be located (or the county in which the wind power 15 facility will be located, if the facility will be 16 located in an unincorporated area of the county) 17 approves, in writing, the designation of the business 18 as a high impact business. For purposes of this 19 Section, "new wind power facility" means a newly 20 constructed electric generation facility, a newly 21 constructed expansion of an existing electric 22 generation facility, or the replacement of an existing 23 electric generation facility, including the demolition 24 and removal of an electric generation facility 25 irrespective of whether it will be replaced, placed in 26 service or replaced on or after July 1, 2009, that SB1648 - 5 - LRB104 03827 HLH 13851 b SB1648- 6 -LRB104 03827 HLH 13851 b SB1648 - 6 - LRB104 03827 HLH 13851 b SB1648 - 6 - LRB104 03827 HLH 13851 b 1 generates electricity using wind energy devices, and 2 such facility shall be deemed to include any permanent 3 structures associated with the electric generation 4 facility and all associated transmission lines, 5 substations, and other equipment related to the 6 generation of electricity from wind energy devices. 7 For purposes of this Section, "wind energy device" 8 means any device, with a nameplate capacity of at 9 least 0.5 megawatts, that is used in the process of 10 converting kinetic energy from the wind to generate 11 electricity; or 12 (E-5) the business intends to establish a new 13 utility-scale solar facility at a designated location 14 in Illinois and the municipality in which the solar 15 facility will be located (or the county in which the 16 solar facility will be located, if the facility will 17 be located in an unincorporated area of the county) 18 approves, in writing, the designation of the business 19 as a high impact business. For purposes of this 20 Section, "new utility-scale solar power facility" 21 means a newly constructed electric generation 22 facility, or a newly constructed expansion of an 23 existing electric generation facility, placed in 24 service on or after July 1, 2021, that (i) generates 25 electricity using photovoltaic cells and (ii) has a 26 nameplate capacity that is greater than 5,000 SB1648 - 6 - LRB104 03827 HLH 13851 b SB1648- 7 -LRB104 03827 HLH 13851 b SB1648 - 7 - LRB104 03827 HLH 13851 b SB1648 - 7 - LRB104 03827 HLH 13851 b 1 kilowatts, and such facility shall be deemed to 2 include all associated transmission lines, 3 substations, energy storage facilities, and other 4 equipment related to the generation and storage of 5 electricity from photovoltaic cells; or 6 (F) the business commits to (i) make a minimum 7 investment of $500,000,000, which will be placed in 8 service in a qualified property, (ii) create 125 9 full-time equivalent jobs at a designated location in 10 Illinois, (iii) establish a fertilizer plant at a 11 designated location in Illinois that complies with the 12 set-back standards as described in Table 1: Initial 13 Isolation and Protective Action Distances in the 2012 14 Emergency Response Guidebook published by the United 15 States Department of Transportation, (iv) pay a 16 prevailing wage for employees at that location who are 17 engaged in construction activities, and (v) secure an 18 appropriate level of general liability insurance to 19 protect against catastrophic failure of the fertilizer 20 plant or any of its constituent systems; in addition, 21 the business must agree to enter into a construction 22 project labor agreement including provisions 23 establishing wages, benefits, and other compensation 24 for employees performing work under the project labor 25 agreement at that location; for the purposes of this 26 Section, "fertilizer plant" means a newly constructed SB1648 - 7 - LRB104 03827 HLH 13851 b SB1648- 8 -LRB104 03827 HLH 13851 b SB1648 - 8 - LRB104 03827 HLH 13851 b SB1648 - 8 - LRB104 03827 HLH 13851 b 1 or upgraded plant utilizing gas used in the production 2 of anhydrous ammonia and downstream nitrogen 3 fertilizer products for resale; for the purposes of 4 this Section, "prevailing wage" means the hourly cash 5 wages plus fringe benefits for training and 6 apprenticeship programs approved by the U.S. 7 Department of Labor, Bureau of Apprenticeship and 8 Training, health and welfare, insurance, vacations and 9 pensions paid generally, in the locality in which the 10 work is being performed, to employees engaged in work 11 of a similar character on public works; this paragraph 12 (F) applies only to businesses that submit an 13 application to the Department within 60 days after 14 July 25, 2013 (the effective date of Public Act 15 98-109); or 16 (G) the business intends to establish a new 17 cultured cell material food production facility at a 18 designated location in Illinois. As used in this 19 paragraph (G): 20 "Cultured cell material food production facility" 21 means a facility (i) at which cultured animal cell 22 food is developed using animal cell culture 23 technology, (ii) at which production processes occur 24 that include the establishment of cell lines and cell 25 banks, manufacturing controls, and all components and 26 inputs, and (iii) that complies with all existing SB1648 - 8 - LRB104 03827 HLH 13851 b SB1648- 9 -LRB104 03827 HLH 13851 b SB1648 - 9 - LRB104 03827 HLH 13851 b SB1648 - 9 - LRB104 03827 HLH 13851 b 1 registrations, inspections, licensing, and approvals 2 from all applicable and participating State and 3 federal food agencies, including the Department of 4 Agriculture, the Department of Public Health, and the 5 United States Food and Drug Administration, to ensure 6 that all food production is safe and lawful under 7 provisions of the Federal Food, Drug and Cosmetic Act 8 related to the development, production, and storage of 9 cultured animal cell food. 10 "New cultured cell material food production 11 facility" means a newly constructed cultured cell 12 material food production facility that is placed in 13 service on or after June 7, 2023 (the effective date of 14 Public Act 103-9) or a newly constructed expansion of 15 an existing cultured cell material food production 16 facility, in a controlled environment, when the 17 improvements are placed in service on or after June 7, 18 2023 (the effective date of Public Act 103-9); or 19 (H) the business is an existing or planned grocery 20 store, as that term is defined in Section 5 of the 21 Grocery Initiative Act, and receives financial support 22 under that Act within the 10 years before submitting 23 its application under this Act; and 24 (4) no later than 90 days after an application is 25 submitted, the Department shall notify the applicant of 26 the Department's determination of the qualification of the SB1648 - 9 - LRB104 03827 HLH 13851 b SB1648- 10 -LRB104 03827 HLH 13851 b SB1648 - 10 - LRB104 03827 HLH 13851 b SB1648 - 10 - LRB104 03827 HLH 13851 b 1 proposed High Impact Business under this Section. 2 (b) Businesses designated as High Impact Businesses 3 pursuant to subdivision (a)(3)(A) of this Section shall 4 qualify for the credits and exemptions described in the 5 following Acts: Section 9-222 and Section 9-222.1A of the 6 Public Utilities Act, subsection (h) of Section 201 of the 7 Illinois Income Tax Act, and Section 1d of the Retailers' 8 Occupation Tax Act; provided that these credits and exemptions 9 described in these Acts shall not be authorized until the 10 minimum investments set forth in subdivision (a)(3)(A) of this 11 Section have been placed in service in qualified properties 12 and, in the case of the exemptions described in the Public 13 Utilities Act and Section 1d of the Retailers' Occupation Tax 14 Act, the minimum full-time equivalent jobs or full-time 15 retained jobs set forth in subdivision (a)(3)(A) of this 16 Section have been created or retained. Businesses designated 17 as High Impact Businesses under this Section shall also 18 qualify for the exemption described in Section 5l of the 19 Retailers' Occupation Tax Act. The credit provided in 20 subsection (h) of Section 201 of the Illinois Income Tax Act 21 shall be applicable to investments in qualified property as 22 set forth in subdivision (a)(3)(A) of this Section. 23 (b-5) Businesses designated as High Impact Businesses 24 pursuant to subdivisions (a)(3)(B), (a)(3)(B-5), (a)(3)(C), 25 (a)(3)(D), (a)(3)(G), and (a)(3)(H) of this Section shall 26 qualify for the credits and exemptions described in the SB1648 - 10 - LRB104 03827 HLH 13851 b SB1648- 11 -LRB104 03827 HLH 13851 b SB1648 - 11 - LRB104 03827 HLH 13851 b SB1648 - 11 - LRB104 03827 HLH 13851 b 1 following Acts: Section 51 of the Retailers' Occupation Tax 2 Act, Section 9-222 and Section 9-222.1A of the Public 3 Utilities Act, and subsection (h) of Section 201 of the 4 Illinois Income Tax Act; however, the credits and exemptions 5 authorized under Section 9-222 and Section 9-222.1A of the 6 Public Utilities Act, and subsection (h) of Section 201 of the 7 Illinois Income Tax Act shall not be authorized until the new 8 electric generating facility, the new gasification facility, 9 the new transmission facility, the new, expanded, or reopened 10 coal mine, the new cultured cell material food production 11 facility, or the existing or planned grocery store is 12 operational, except that a new electric generating facility 13 whose primary fuel source is natural gas is eligible only for 14 the exemption under Section 5l of the Retailers' Occupation 15 Tax Act. 16 (b-6) Businesses designated as High Impact Businesses on 17 or before the effective date of this amendatory Act of the 18 104th General Assembly pursuant to subdivision (a)(3)(E) or 19 (a)(3)(E-5) of this Section shall qualify for the exemptions 20 described in Section 5l of the Retailers' Occupation Tax Act; 21 any business so designated as a High Impact Business being, 22 for purposes of this Section, a "Wind Energy Business". 23 (b-7) Beginning on January 1, 2021, businesses designated 24 as High Impact Businesses by the Department shall qualify for 25 the High Impact Business construction jobs credit under 26 subsection (h-5) of Section 201 of the Illinois Income Tax Act SB1648 - 11 - LRB104 03827 HLH 13851 b SB1648- 12 -LRB104 03827 HLH 13851 b SB1648 - 12 - LRB104 03827 HLH 13851 b SB1648 - 12 - LRB104 03827 HLH 13851 b 1 if the business meets the criteria set forth in subsection (i) 2 of this Section. The total aggregate amount of credits awarded 3 under the Blue Collar Jobs Act (Article 20 of Public Act 101-9) 4 shall not exceed $20,000,000 in any State fiscal year. 5 (c) High Impact Businesses located in federally designated 6 foreign trade zones or sub-zones are also eligible for 7 additional credits, exemptions and deductions as described in 8 the following Acts: Section 9-221 and Section 9-222.1 of the 9 Public Utilities Act; and subsection (g) of Section 201, and 10 Section 203 of the Illinois Income Tax Act. 11 (d) Existing Except for businesses contemplated under 12 subdivision (a)(3)(E), (a)(3)(E-5), (a)(3)(G), or (a)(3)(H) of 13 this Section, existing Illinois businesses which apply for 14 designation as a High Impact Business must provide the 15 Department with the prospective plan for which 1,500 full-time 16 retained jobs would be eliminated in the event that the 17 business is not designated. 18 (e) New Except for new businesses contemplated under 19 subdivision (a)(3)(E), subdivision (a)(3)(G), or subdivision 20 (a)(3)(H) of this Section, new proposed facilities which apply 21 for designation as High Impact Business must provide the 22 Department with proof of alternative non-Illinois sites which 23 would receive the proposed investment and job creation in the 24 event that the business is not designated as a High Impact 25 Business. 26 (f) If Except for businesses contemplated under SB1648 - 12 - LRB104 03827 HLH 13851 b SB1648- 13 -LRB104 03827 HLH 13851 b SB1648 - 13 - LRB104 03827 HLH 13851 b SB1648 - 13 - LRB104 03827 HLH 13851 b 1 subdivision (a)(3)(E), subdivision (a)(3)(G), or subdivision 2 (a)(3)(H) of this Section, in the event that a business is 3 designated a High Impact Business and it is later determined 4 after reasonable notice and an opportunity for a hearing as 5 provided under the Illinois Administrative Procedure Act, that 6 the business would have placed in service in qualified 7 property the investments and created or retained the requisite 8 number of jobs without the benefits of the High Impact 9 Business designation, the Department shall be required to 10 immediately revoke the designation and notify the Director of 11 the Department of Revenue who shall begin proceedings to 12 recover all wrongfully exempted State taxes with interest. The 13 business shall also be ineligible for all State funded 14 Department programs for a period of 10 years. 15 (g) The Department shall revoke a High Impact Business 16 designation if the participating business fails to comply with 17 the terms and conditions of the designation. 18 (h) Prior to designating a business, the Department shall 19 provide the members of the General Assembly and Commission on 20 Government Forecasting and Accountability with a report 21 setting forth the terms and conditions of the designation and 22 guarantees that have been received by the Department in 23 relation to the proposed business being designated. 24 (i) High Impact Business construction jobs credit. 25 Beginning on January 1, 2021, a High Impact Business may 26 receive a tax credit against the tax imposed under subsections SB1648 - 13 - LRB104 03827 HLH 13851 b SB1648- 14 -LRB104 03827 HLH 13851 b SB1648 - 14 - LRB104 03827 HLH 13851 b SB1648 - 14 - LRB104 03827 HLH 13851 b 1 (a) and (b) of Section 201 of the Illinois Income Tax Act in an 2 amount equal to 50% of the amount of the incremental income tax 3 attributable to High Impact Business construction jobs credit 4 employees employed in the course of completing a High Impact 5 Business construction jobs project. However, the High Impact 6 Business construction jobs credit may equal 75% of the amount 7 of the incremental income tax attributable to High Impact 8 Business construction jobs credit employees if the High Impact 9 Business construction jobs credit project is located in an 10 underserved area. 11 The Department shall certify to the Department of Revenue: 12 (1) the identity of taxpayers that are eligible for the High 13 Impact Business construction jobs credit; and (2) the amount 14 of High Impact Business construction jobs credits that are 15 claimed pursuant to subsection (h-5) of Section 201 of the 16 Illinois Income Tax Act in each taxable year. 17 As used in this subsection (i): 18 "High Impact Business construction jobs credit" means an 19 amount equal to 50% (or 75% if the High Impact Business 20 construction project is located in an underserved area) of the 21 incremental income tax attributable to High Impact Business 22 construction job employees. The total aggregate amount of 23 credits awarded under the Blue Collar Jobs Act (Article 20 of 24 Public Act 101-9) shall not exceed $20,000,000 in any State 25 fiscal year 26 "High Impact Business construction job employee" means a SB1648 - 14 - LRB104 03827 HLH 13851 b SB1648- 15 -LRB104 03827 HLH 13851 b SB1648 - 15 - LRB104 03827 HLH 13851 b SB1648 - 15 - LRB104 03827 HLH 13851 b 1 laborer or worker who is employed by a contractor or 2 subcontractor in the actual construction work on the site of a 3 High Impact Business construction job project. 4 "High Impact Business construction jobs project" means 5 building a structure or building or making improvements of any 6 kind to real property, undertaken and commissioned by a 7 business that was designated as a High Impact Business by the 8 Department. The term "High Impact Business construction jobs 9 project" does not include the routine operation, routine 10 repair, or routine maintenance of existing structures, 11 buildings, or real property. 12 "Incremental income tax" means the total amount withheld 13 during the taxable year from the compensation of High Impact 14 Business construction job employees. 15 "Underserved area" means a geographic area that meets one 16 or more of the following conditions: 17 (1) the area has a poverty rate of at least 20% 18 according to the latest American Community Survey; 19 (2) 35% or more of the families with children in the 20 area are living below 130% of the poverty line, according 21 to the latest American Community Survey; 22 (3) at least 20% of the households in the area receive 23 assistance under the Supplemental Nutrition Assistance 24 Program (SNAP); or 25 (4) the area has an average unemployment rate, as 26 determined by the Illinois Department of Employment SB1648 - 15 - LRB104 03827 HLH 13851 b SB1648- 16 -LRB104 03827 HLH 13851 b SB1648 - 16 - LRB104 03827 HLH 13851 b SB1648 - 16 - LRB104 03827 HLH 13851 b 1 Security, that is more than 120% of the national 2 unemployment average, as determined by the U.S. Department 3 of Labor, for a period of at least 2 consecutive calendar 4 years preceding the date of the application. 5 (j) (Blank). 6 (j-5) Annually, until construction is completed, a company 7 seeking High Impact Business Construction Job credits shall 8 submit a report that, at a minimum, describes the projected 9 project scope, timeline, and anticipated budget. Once the 10 project has commenced, the annual report shall include actual 11 data for the prior year as well as projections for each 12 additional year through completion of the project. The 13 Department shall issue detailed reporting guidelines 14 prescribing the requirements of construction-related reports. 15 In order to receive credit for construction expenses, the 16 company must provide the Department with evidence that a 17 certified third-party executed an Agreed-Upon Procedure (AUP) 18 verifying the construction expenses or accept the standard 19 construction wage expense estimated by the Department. 20 Upon review of the final project scope, timeline, budget, 21 and AUP, the Department shall issue a tax credit certificate 22 reflecting a percentage of the total construction job wages 23 paid throughout the completion of the project. 24 (k) Upon 7 business days' notice, each taxpayer shall make 25 available to each State agency and to federal, State, or local 26 law enforcement agencies and prosecutors for inspection and SB1648 - 16 - LRB104 03827 HLH 13851 b SB1648- 17 -LRB104 03827 HLH 13851 b SB1648 - 17 - LRB104 03827 HLH 13851 b SB1648 - 17 - LRB104 03827 HLH 13851 b 1 copying at a location within this State during reasonable 2 hours, the report under subsection (j-5). 3 (l) The changes made to this Section by Public Act 4 102-1125, other than the changes in subsection (a), apply to 5 High Impact Businesses that submit applications on or after 6 February 3, 2023 (the effective date of Public Act 102-1125). 7 (Source: P.A. 102-108, eff. 1-1-22; 102-558, eff. 8-20-21; 8 102-605, eff. 8-27-21; 102-662, eff. 9-15-21; 102-673, eff. 9 11-30-21; 102-813, eff. 5-13-22; 102-1125, eff. 2-3-23; 103-9, 10 eff. 6-7-23; 103-561, eff. 1-1-24; 103-595, eff. 6-26-24; 11 103-605, eff. 7-1-24.) 12 Section 10. The Prevailing Wage Act is amended by changing 13 Section 2 as follows: 14 (820 ILCS 130/2) 15 Sec. 2. This Act applies to the wages of laborers, 16 mechanics and other workers employed in any public works, as 17 hereinafter defined, by any public body and to anyone under 18 contracts for public works. This includes any maintenance, 19 repair, assembly, or disassembly work performed on equipment 20 whether owned, leased, or rented. 21 As used in this Act, unless the context indicates 22 otherwise: 23 "Public works" means all fixed works constructed or 24 demolished by any public body, or paid for wholly or in part SB1648 - 17 - LRB104 03827 HLH 13851 b SB1648- 18 -LRB104 03827 HLH 13851 b SB1648 - 18 - LRB104 03827 HLH 13851 b SB1648 - 18 - LRB104 03827 HLH 13851 b 1 out of public funds. "Public works" as defined herein includes 2 all projects financed in whole or in part with bonds, grants, 3 loans, or other funds made available by or through the State or 4 any of its political subdivisions, including but not limited 5 to: bonds issued under the Industrial Project Revenue Bond Act 6 (Article 11, Division 74 of the Illinois Municipal Code), the 7 Industrial Building Revenue Bond Act, the Illinois Finance 8 Authority Act, the Illinois Sports Facilities Authority Act, 9 or the Build Illinois Bond Act; loans or other funds made 10 available pursuant to the Build Illinois Act; loans or other 11 funds made available pursuant to the Riverfront Development 12 Fund under Section 10-15 of the River Edge Redevelopment Zone 13 Act; or funds from the Fund for Illinois' Future under Section 14 6z-47 of the State Finance Act, funds for school construction 15 under Section 5 of the General Obligation Bond Act, funds 16 authorized under Section 3 of the School Construction Bond 17 Act, funds for school infrastructure under Section 6z-45 of 18 the State Finance Act, and funds for transportation purposes 19 under Section 4 of the General Obligation Bond Act. "Public 20 works" also includes (i) all projects financed in whole or in 21 part with funds from the Environmental Protection Agency under 22 the Illinois Renewable Fuels Development Program Act for which 23 there is no project labor agreement; (ii) all work performed 24 pursuant to a public private agreement under the Public 25 Private Agreements for the Illiana Expressway Act or the 26 Public-Private Agreements for the South Suburban Airport Act; SB1648 - 18 - LRB104 03827 HLH 13851 b SB1648- 19 -LRB104 03827 HLH 13851 b SB1648 - 19 - LRB104 03827 HLH 13851 b SB1648 - 19 - LRB104 03827 HLH 13851 b 1 (iii) all projects undertaken under a public-private agreement 2 under the Public-Private Partnerships for Transportation Act 3 or the Department of Natural Resources World Shooting and 4 Recreational Complex Act; and (iv) all transportation 5 facilities undertaken under a design-build contract or a 6 Construction Manager/General Contractor contract under the 7 Innovations for Transportation Infrastructure Act. "Public 8 works" also includes all projects at leased facility property 9 used for airport purposes under Section 35 of the Local 10 Government Facility Lease Act. "Public works" also includes 11 the construction of a new wind power facility by a business 12 designated on or before the effective date of this amendatory 13 Act of the 104th General Assembly as a High Impact Business or 14 under Section 5.5(a)(3)(E) and the construction of a new 15 utility-scale solar power facility by a business designated on 16 or before the effective date of this amendatory Act of the 17 104th General Assembly as a High Impact Business under Section 18 5.5(a)(3)(E-5) of the Illinois Enterprise Zone Act. "Public 19 works" also includes electric vehicle charging station 20 projects financed pursuant to the Electric Vehicle Act and 21 renewable energy projects required to pay the prevailing wage 22 pursuant to the Illinois Power Agency Act. "Public works" also 23 includes power washing projects by a public body or paid for 24 wholly or in part out of public funds in which steam or 25 pressurized water, with or without added abrasives or 26 chemicals, is used to remove paint or other coatings, oils or SB1648 - 19 - LRB104 03827 HLH 13851 b SB1648- 20 -LRB104 03827 HLH 13851 b SB1648 - 20 - LRB104 03827 HLH 13851 b SB1648 - 20 - LRB104 03827 HLH 13851 b 1 grease, corrosion, or debris from a surface or to prepare a 2 surface for a coating. "Public works" does not include work 3 done directly by any public utility company, whether or not 4 done under public supervision or direction, or paid for wholly 5 or in part out of public funds. "Public works" also includes 6 construction projects performed by a third party contracted by 7 any public utility, as described in subsection (a) of Section 8 2.1, in public rights-of-way, as defined in Section 21-201 of 9 the Public Utilities Act, whether or not done under public 10 supervision or direction, or paid for wholly or in part out of 11 public funds. "Public works" also includes construction 12 projects that exceed 15 aggregate miles of new fiber optic 13 cable, performed by a third party contracted by any public 14 utility, as described in subsection (b) of Section 2.1, in 15 public rights-of-way, as defined in Section 21-201 of the 16 Public Utilities Act, whether or not done under public 17 supervision or direction, or paid for wholly or in part out of 18 public funds. "Public works" also includes any corrective 19 action performed pursuant to Title XVI of the Environmental 20 Protection Act for which payment from the Underground Storage 21 Tank Fund is requested. "Public works" also includes all 22 construction projects involving fixtures or permanent 23 attachments affixed to light poles that are owned by a public 24 body, including street light poles, traffic light poles, and 25 other lighting fixtures, whether or not done under public 26 supervision or direction, or paid for wholly or in part out of SB1648 - 20 - LRB104 03827 HLH 13851 b SB1648- 21 -LRB104 03827 HLH 13851 b SB1648 - 21 - LRB104 03827 HLH 13851 b SB1648 - 21 - LRB104 03827 HLH 13851 b 1 public funds, unless the project is performed by employees 2 employed directly by the public body. "Public works" also 3 includes work performed subject to the Mechanical Insulation 4 Energy and Safety Assessment Act. "Public works" also includes 5 the removal, hauling, and transportation of biosolids, lime 6 sludge, and lime residue from a water treatment plant or 7 facility and the disposal of biosolids, lime sludge, and lime 8 residue removed from a water treatment plant or facility at a 9 landfill. "Public works" does not include projects undertaken 10 by the owner at an owner-occupied single-family residence or 11 at an owner-occupied unit of a multi-family residence. "Public 12 works" does not include work performed for soil and water 13 conservation purposes on agricultural lands, whether or not 14 done under public supervision or paid for wholly or in part out 15 of public funds, done directly by an owner or person who has 16 legal control of those lands. 17 "Construction" means all work on public works involving 18 laborers, workers or mechanics. This includes any maintenance, 19 repair, assembly, or disassembly work performed on equipment 20 whether owned, leased, or rented. 21 "Locality" means the county where the physical work upon 22 public works is performed, except (1) that if there is not 23 available in the county a sufficient number of competent 24 skilled laborers, workers and mechanics to construct the 25 public works efficiently and properly, "locality" includes any 26 other county nearest the one in which the work or construction SB1648 - 21 - LRB104 03827 HLH 13851 b SB1648- 22 -LRB104 03827 HLH 13851 b SB1648 - 22 - LRB104 03827 HLH 13851 b SB1648 - 22 - LRB104 03827 HLH 13851 b 1 is to be performed and from which such persons may be obtained 2 in sufficient numbers to perform the work and (2) that, with 3 respect to contracts for highway work with the Department of 4 Transportation of this State, "locality" may at the discretion 5 of the Secretary of the Department of Transportation be 6 construed to include two or more adjacent counties from which 7 workers may be accessible for work on such construction. 8 "Public body" means the State or any officer, board or 9 commission of the State or any political subdivision or 10 department thereof, or any institution supported in whole or 11 in part by public funds, and includes every county, city, 12 town, village, township, school district, irrigation, utility, 13 reclamation improvement or other district and every other 14 political subdivision, district or municipality of the state 15 whether such political subdivision, municipality or district 16 operates under a special charter or not. 17 "Labor organization" means an organization that is the 18 exclusive representative of an employer's employees recognized 19 or certified pursuant to the National Labor Relations Act. 20 The terms "general prevailing rate of hourly wages", 21 "general prevailing rate of wages" or "prevailing rate of 22 wages" when used in this Act mean the hourly cash wages plus 23 annualized fringe benefits for training and apprenticeship 24 programs approved by the U.S. Department of Labor, Bureau of 25 Apprenticeship and Training, health and welfare, insurance, 26 vacations and pensions paid generally, in the locality in SB1648 - 22 - LRB104 03827 HLH 13851 b SB1648- 23 -LRB104 03827 HLH 13851 b SB1648 - 23 - LRB104 03827 HLH 13851 b SB1648 - 23 - LRB104 03827 HLH 13851 b 1 which the work is being performed, to employees engaged in 2 work of a similar character on public works. 3 (Source: P.A. 102-9, eff. 1-1-22; 102-444, eff. 8-20-21; 4 102-673, eff. 11-30-21; 102-813, eff. 5-13-22; 102-1094, eff. 5 6-15-22; 103-8, eff. 6-7-23; 103-327, eff. 1-1-24; 103-346, 6 eff. 1-1-24; 103-359, eff. 7-28-23; 103-447, eff. 8-4-23; 7 103-605, eff. 7-1-24.) SB1648 - 23 - LRB104 03827 HLH 13851 b