Illinois 2025-2026 Regular Session

Illinois Senate Bill SB2025 Compare Versions

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11 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB2025 Introduced 2/6/2025, by Sen. Celina Villanueva 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 09588 HLH 19651 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB2025 Introduced 2/6/2025, by Sen. Celina Villanueva 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 09588 HLH 19651 b LRB104 09588 HLH 19651 b A BILL FOR
22 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB2025 Introduced 2/6/2025, by Sen. Celina Villanueva SYNOPSIS AS INTRODUCED:
33 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
44 35 ILCS 5/213
55 35 ILCS 5/214
66 35 ILCS 5/222
77 35 ILCS 5/223
88 35 ILCS 5/240
99 820 ILCS 130/2
1010 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.
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1616 1 AN ACT concerning revenue.
1717 2 Be it enacted by the People of the State of Illinois,
1818 3 represented in the General Assembly:
1919 4 Section 5. The Illinois Income Tax Act is amended by
2020 5 changing Sections 213, 214, 222, 223, and 240 as follows:
2121 6 (35 ILCS 5/213)
2222 7 Sec. 213. Film production services credit.
2323 8 (a) For tax years beginning on or after January 1, 2004, a
2424 9 taxpayer who has been awarded a tax credit under the Film
2525 10 Production Services Tax Credit Act or under the Film
2626 11 Production Services Tax Credit Act of 2008 is entitled to a
2727 12 credit against the taxes imposed under subsections (a) and (b)
2828 13 of Section 201 of this Act in an amount determined by the
2929 14 Department of Commerce and Economic Opportunity under those
3030 15 Acts. If the taxpayer is a partnership or Subchapter S
3131 16 corporation, the credit is allowed to the partners or
3232 17 shareholders in accordance with the determination of income
3333 18 and distributive share of income under Sections 702 and 704
3434 19 and Subchapter S of the Internal Revenue Code.
3535 20 (b) Beginning July 1, 2024, taxpayers who have been
3636 21 awarded a tax credit under the Film Production Services Tax
3737 22 Credit Act of 2008 shall pay to the Department of Commerce and
3838 23 Economic Opportunity, after determination of the tax credit
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4242 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB2025 Introduced 2/6/2025, by Sen. Celina Villanueva SYNOPSIS AS INTRODUCED:
4343 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
4444 35 ILCS 5/213
4545 35 ILCS 5/214
4646 35 ILCS 5/222
4747 35 ILCS 5/223
4848 35 ILCS 5/240
4949 820 ILCS 130/2
5050 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.
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6363 35 ILCS 5/240
6464 820 ILCS 130/2
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8383 1 amount but prior to the issuance of a tax credit certificate
8484 2 pursuant to Section 35 of the Film Production Services Tax
8585 3 Credit Act of 2008, a fee equal to 2.5% of the credit amount
8686 4 awarded to the taxpayer under the Film Production Services Tax
8787 5 Credit Act of 2008 that is attributable to wages paid to
8888 6 nonresidents, as described in Section 10 of the Film
8989 7 Production Services Tax Credit Act of 2008, and an additional
9090 8 fee equal to 0.25% of the amount generated by subtracting the
9191 9 credit amount awarded to the taxpayer under the Film
9292 10 Production Services Tax Credit Act of 2008 that is
9393 11 attributable to wages paid to nonresidents from the total
9494 12 credit amount awarded to the taxpayer under that Act. All fees
9595 13 collected under this subsection shall be deposited into the
9696 14 Illinois Production Workforce Development Fund. No tax credit
9797 15 certificate shall be issued by the Department of Commerce and
9898 16 Economic Opportunity until the total fees owed according to
9999 17 this subsection have been received by the Department of
100100 18 Commerce and Economic Opportunity.
101101 19 (c) A transfer of this credit may be made by the taxpayer
102102 20 earning the credit within one year after the credit is awarded
103103 21 in accordance with rules adopted by the Department of Commerce
104104 22 and Economic Opportunity. Beginning July 1, 2023 and through
105105 23 June 30, 2024, if a credit is transferred under this Section by
106106 24 the taxpayer, then the transferor taxpayer shall pay to the
107107 25 Department of Commerce and Economic Opportunity, upon
108108 26 notification of a transfer, a fee equal to 2.5% of the
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119119 1 transferred credit amount eligible for nonresident wages, as
120120 2 described in Section 10 of the Film Production Services Tax
121121 3 Credit Act of 2008, and an additional fee of 0.25% of the total
122122 4 amount of the transferred credit that is not calculated on
123123 5 nonresident wages, which shall be deposited into the Illinois
124124 6 Production Workforce Development Fund. Projects funded in
125125 7 whole or in part by the proceeds of tax credits transferred
126126 8 pursuant to this subsection shall be considered public works
127127 9 within the meaning of the Prevailing Wage Act.
128128 10 (d) The Department, in cooperation with the Department of
129129 11 Commerce and Economic Opportunity, must prescribe rules to
130130 12 enforce and administer the provisions of this Section. This
131131 13 Section is exempt from the provisions of Section 250 of this
132132 14 Act.
133133 15 (e) The credit may not be carried back. If the amount of
134134 16 the credit exceeds the tax liability for the year, the excess
135135 17 may be carried forward and applied to the tax liability of the
136136 18 5 taxable years following the excess credit year. The credit
137137 19 shall be applied to the earliest year for which there is a tax
138138 20 liability. If there are credits from more than one tax year
139139 21 that are available to offset a liability, the earlier credit
140140 22 shall be applied first. In no event shall a credit under this
141141 23 Section reduce the taxpayer's liability to less than zero.
142142 24 (Source: P.A. 102-700, eff. 4-19-22; 103-595, eff. 6-26-24.)
143143 25 (35 ILCS 5/214)
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154154 1 Sec. 214. Tax credit for affordable housing donations.
155155 2 (a) Beginning with taxable years ending on or after
156156 3 December 31, 2001 and until the taxable year ending on
157157 4 December 31, 2026, a taxpayer who makes a donation under
158158 5 Section 7.28 of the Illinois Housing Development Act is
159159 6 entitled to a credit against the tax imposed by subsections
160160 7 (a) and (b) of Section 201 in an amount equal to 50% of the
161161 8 value of the donation. For taxable years ending before
162162 9 December 31, 2023, partners, shareholders of subchapter S
163163 10 corporations, and owners of limited liability companies (if
164164 11 the limited liability company is treated as a partnership for
165165 12 purposes of federal and State income taxation) are entitled to
166166 13 a credit under this Section to be determined in accordance
167167 14 with the determination of income and distributive share of
168168 15 income under Sections 702 and 703 and subchapter S of the
169169 16 Internal Revenue Code. For taxable years ending on or after
170170 17 December 31, 2023, partners and shareholders of subchapter S
171171 18 corporations are entitled to a credit under this Section as
172172 19 provided in Section 251. Persons or entities not subject to
173173 20 the tax imposed by subsections (a) and (b) of Section 201 and
174174 21 who make a donation under Section 7.28 of the Illinois Housing
175175 22 Development Act are entitled to a credit as described in this
176176 23 subsection and may transfer that credit as described in
177177 24 subsection (c).
178178 25 (b) If the amount of the credit exceeds the tax liability
179179 26 for the year, the excess may be carried forward and applied to
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190190 1 the tax liability of the 5 taxable years following the excess
191191 2 credit year. The tax credit shall be applied to the earliest
192192 3 year for which there is a tax liability. If there are credits
193193 4 for more than one year that are available to offset a
194194 5 liability, the earlier credit shall be applied first.
195195 6 (c) The transfer of the tax credit allowed under this
196196 7 Section may be made (i) to the purchaser of land that has been
197197 8 designated solely for affordable housing projects in
198198 9 accordance with the Illinois Housing Development Act or (ii)
199199 10 to another donor who has also made a donation in accordance
200200 11 with Section 7.28 of the Illinois Housing Development Act.
201201 12 Projects funded in whole or in part by the proceeds of tax
202202 13 credits transferred pursuant to this subsection shall be
203203 14 considered public works within the meaning of the Prevailing
204204 15 Wage Act.
205205 16 (d) A taxpayer claiming the credit provided by this
206206 17 Section must maintain and record any information that the
207207 18 Department may require by regulation regarding the project for
208208 19 which the credit is claimed. When claiming the credit provided
209209 20 by this Section, the taxpayer must provide information
210210 21 regarding the taxpayer's donation to the project under the
211211 22 Illinois Housing Development Act.
212212 23 (Source: P.A. 102-16, eff. 6-17-21; 102-175, eff. 7-29-21;
213213 24 103-396, eff. 1-1-24.)
214214 25 (35 ILCS 5/222)
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225225 1 Sec. 222. Live theater production credit.
226226 2 (a) For tax years beginning on or after January 1, 2012 and
227227 3 beginning prior to January 1, 2027, a taxpayer who has
228228 4 received a tax credit award under the Live Theater Production
229229 5 Tax Credit Act for a long-run production, a pre-Broadway
230230 6 production, or a commercial Broadway touring show is entitled
231231 7 to a credit against the taxes imposed under subsections (a)
232232 8 and (b) of Section 201 of this Act in an amount determined
233233 9 under that Act by the Department of Commerce and Economic
234234 10 Opportunity.
235235 11 (b) For taxable years ending before December 31, 2023, if
236236 12 the taxpayer is a partnership, limited liability partnership,
237237 13 limited liability company, or Subchapter S corporation, the
238238 14 tax credit award is allowed to the partners, unit holders, or
239239 15 shareholders in accordance with the determination of income
240240 16 and distributive share of income under Sections 702 and 704
241241 17 and Subchapter S of the Internal Revenue Code. For taxable
242242 18 years ending on or after December 31, 2023, if the taxpayer is
243243 19 a partnership or Subchapter S corporation, then the provisions
244244 20 of Section 251 apply.
245245 21 (c) A sale, assignment, or transfer of the tax credit
246246 22 award may be made by the taxpayer earning the credit within one
247247 23 year after the credit is awarded in accordance with rules
248248 24 adopted by the Department of Commerce and Economic
249249 25 Opportunity. Projects funded in whole or in part by the
250250 26 proceeds of tax credits transferred pursuant to this
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261261 1 subsection shall be considered public works within the meaning
262262 2 of the Prevailing Wage Act.
263263 3 (d) The Department of Revenue, in cooperation with the
264264 4 Department of Commerce and Economic Opportunity, shall adopt
265265 5 rules to enforce and administer the provisions of this
266266 6 Section.
267267 7 (e) The tax credit award may not be carried back. If the
268268 8 amount of the credit exceeds the tax liability for the year,
269269 9 the excess may be carried forward and applied to the tax
270270 10 liability of the 5 tax years following the excess credit year.
271271 11 The tax credit award shall be applied to the earliest year for
272272 12 which there is a tax liability. If there are credits from more
273273 13 than one tax year that are available to offset liability, the
274274 14 earlier credit shall be applied first. In no event may a credit
275275 15 under this Section reduce the taxpayer's liability to less
276276 16 than zero.
277277 17 (Source: P.A. 102-16, eff. 6-17-21; 103-396, eff. 1-1-24;
278278 18 103-592, eff. 6-7-24.)
279279 19 (35 ILCS 5/223)
280280 20 Sec. 223. Hospital credit.
281281 21 (a) For tax years ending on or after December 31, 2012 and
282282 22 ending on or before December 31, 2027, a taxpayer that is the
283283 23 owner of a hospital licensed under the Hospital Licensing Act,
284284 24 but not including an organization that is exempt from federal
285285 25 income taxes under the Internal Revenue Code, is entitled to a
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296296 1 credit against the taxes imposed under subsections (a) and (b)
297297 2 of Section 201 of this Act in an amount equal to the lesser of
298298 3 the amount of real property taxes paid during the tax year on
299299 4 real property used for hospital purposes during the prior tax
300300 5 year or the cost of free or discounted services provided
301301 6 during the tax year pursuant to the hospital's charitable
302302 7 financial assistance policy, measured at cost.
303303 8 (b) If the taxpayer is a partnership or Subchapter S
304304 9 corporation, the credit is allowed to the partners or
305305 10 shareholders in accordance with the determination of income
306306 11 and distributive share of income under Sections 702 and 704
307307 12 and Subchapter S of the Internal Revenue Code. A transfer of
308308 13 this credit may be made by the taxpayer earning the credit
309309 14 within one year after the credit is earned in accordance with
310310 15 rules adopted by the Department. Projects funded in whole or
311311 16 in part by the proceeds of tax credits transferred pursuant to
312312 17 this subsection shall be considered public works within the
313313 18 meaning of the Prevailing Wage Act. The Department shall
314314 19 prescribe rules to enforce and administer provisions of this
315315 20 Section. If the amount of the credit exceeds the tax liability
316316 21 for the year, then the excess credit may be carried forward and
317317 22 applied to the tax liability of the 5 taxable years following
318318 23 the excess credit year. The credit shall be applied to the
319319 24 earliest year for which there is a tax liability. If there are
320320 25 credits from more than one tax year that are available to
321321 26 offset a liability, the earlier credit shall be applied first.
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332332 1 In no event shall a credit under this Section reduce the
333333 2 taxpayer's liability to less than zero.
334334 3 (Source: P.A. 102-700, eff. 4-19-22; 102-886, eff. 5-17-22.)
335335 4 (35 ILCS 5/240)
336336 5 Sec. 240. Hydrogen fuel replacement tax credits.
337337 6 (a) For tax years ending on or after December 31, 2027 and
338338 7 beginning before January 1, 2029, an eligible taxpayer who
339339 8 qualifies for a credit under the Hydrogen Fuel Replacement Tax
340340 9 Credit Act is entitled to a credit against the taxes imposed
341341 10 under subsections (a) and (b) of Section 201 of this Act as
342342 11 provided in that Act. If the eligible taxpayer is a
343343 12 partnership or Subchapter S corporation, the credit shall be
344344 13 allowed to the partners or shareholders in accordance with the
345345 14 determination of income and distributive share of income under
346346 15 Sections 702 and 704 and Subchapter S of the Internal Revenue
347347 16 Code.
348348 17 (b) If the amount of the credit exceeds the tax liability
349349 18 for the year, the excess may be carried forward and applied to
350350 19 the tax liability of the 5 taxable years following the excess
351351 20 credit year. The credit shall be applied to the earliest year
352352 21 for which there is a tax liability. If there are credits from
353353 22 more than one tax year that are available to offset a
354354 23 liability, the earlier credit shall be applied first. In no
355355 24 event shall a credit under this Section reduce the taxpayer's
356356 25 liability to less than zero.
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367367 1 (c) A sale, assignment, or transfer of the tax credit may
368368 2 be made by the taxpayer earning the credit within one year
369369 3 after the credit is awarded in accordance with rules adopted
370370 4 by the Department of Commerce and Economic Opportunity.
371371 5 Projects funded in whole or in part by the proceeds of tax
372372 6 credits transferred pursuant to this subsection shall be
373373 7 considered public works within the meaning of the Prevailing
374374 8 Wage Act.
375375 9 (d) A person claiming the credit allowed under this
376376 10 Section shall attach to its Illinois income tax return a copy
377377 11 of the tax credit certificate or the transfer certificate
378378 12 issued by the Department of Commerce and Economic Opportunity.
379379 13 (Source: P.A. 103-268, eff. 7-25-23.)
380380 14 Section 20. The Prevailing Wage Act is amended by changing
381381 15 Section 2 as follows:
382382 16 (820 ILCS 130/2)
383383 17 Sec. 2. This Act applies to the wages of laborers,
384384 18 mechanics and other workers employed in any public works, as
385385 19 hereinafter defined, by any public body and to anyone under
386386 20 contracts for public works. This includes any maintenance,
387387 21 repair, assembly, or disassembly work performed on equipment
388388 22 whether owned, leased, or rented.
389389 23 As used in this Act, unless the context indicates
390390 24 otherwise:
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401401 1 "Public works" means all fixed works constructed or
402402 2 demolished by any public body, or paid for wholly or in part
403403 3 out of public funds. "Public works" as defined herein includes
404404 4 all projects financed in whole or in part with bonds, grants,
405405 5 loans, or other funds made available by or through the State or
406406 6 any of its political subdivisions, including but not limited
407407 7 to: bonds issued under the Industrial Project Revenue Bond Act
408408 8 (Article 11, Division 74 of the Illinois Municipal Code), the
409409 9 Industrial Building Revenue Bond Act, the Illinois Finance
410410 10 Authority Act, the Illinois Sports Facilities Authority Act,
411411 11 or the Build Illinois Bond Act; loans or other funds made
412412 12 available pursuant to the Build Illinois Act; loans or other
413413 13 funds made available pursuant to the Riverfront Development
414414 14 Fund under Section 10-15 of the River Edge Redevelopment Zone
415415 15 Act; funds received from the sale or transfer of tax credits
416416 16 awarded by the State; or funds from the Fund for Illinois'
417417 17 Future under Section 6z-47 of the State Finance Act, funds for
418418 18 school construction under Section 5 of the General Obligation
419419 19 Bond Act, funds authorized under Section 3 of the School
420420 20 Construction Bond Act, funds for school infrastructure under
421421 21 Section 6z-45 of the State Finance Act, and funds for
422422 22 transportation purposes under Section 4 of the General
423423 23 Obligation Bond Act. "Public works" also includes (i) all
424424 24 projects financed in whole or in part with funds from the
425425 25 Environmental Protection Agency under the Illinois Renewable
426426 26 Fuels Development Program Act for which there is no project
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437437 1 labor agreement; (ii) all work performed pursuant to a public
438438 2 private agreement under the Public Private Agreements for the
439439 3 Illiana Expressway Act or the Public-Private Agreements for
440440 4 the South Suburban Airport Act; (iii) all projects undertaken
441441 5 under a public-private agreement under the Public-Private
442442 6 Partnerships for Transportation Act or the Department of
443443 7 Natural Resources World Shooting and Recreational Complex Act;
444444 8 and (iv) all transportation facilities undertaken under a
445445 9 design-build contract or a Construction Manager/General
446446 10 Contractor contract under the Innovations for Transportation
447447 11 Infrastructure Act. "Public works" also includes all projects
448448 12 at leased facility property used for airport purposes under
449449 13 Section 35 of the Local Government Facility Lease Act. "Public
450450 14 works" also includes the construction of a new wind power
451451 15 facility by a business designated as a High Impact Business
452452 16 under Section 5.5(a)(3)(E) and the construction of a new
453453 17 utility-scale solar power facility by a business designated as
454454 18 a High Impact Business under Section 5.5(a)(3)(E-5) of the
455455 19 Illinois Enterprise Zone Act. "Public works" also includes
456456 20 electric vehicle charging station projects financed pursuant
457457 21 to the Electric Vehicle Act and renewable energy projects
458458 22 required to pay the prevailing wage pursuant to the Illinois
459459 23 Power Agency Act. "Public works" also includes power washing
460460 24 projects by a public body or paid for wholly or in part out of
461461 25 public funds in which steam or pressurized water, with or
462462 26 without added abrasives or chemicals, is used to remove paint
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473473 1 or other coatings, oils or grease, corrosion, or debris from a
474474 2 surface or to prepare a surface for a coating. "Public works"
475475 3 does not include work done directly by any public utility
476476 4 company, whether or not done under public supervision or
477477 5 direction, or paid for wholly or in part out of public funds.
478478 6 "Public works" also includes construction projects performed
479479 7 by a third party contracted by any public utility, as
480480 8 described in subsection (a) of Section 2.1, in public
481481 9 rights-of-way, as defined in Section 21-201 of the Public
482482 10 Utilities Act, whether or not done under public supervision or
483483 11 direction, or paid for wholly or in part out of public funds.
484484 12 "Public works" also includes construction projects that exceed
485485 13 15 aggregate miles of new fiber optic cable, performed by a
486486 14 third party contracted by any public utility, as described in
487487 15 subsection (b) of Section 2.1, in public rights-of-way, as
488488 16 defined in Section 21-201 of the Public Utilities Act, whether
489489 17 or not done under public supervision or direction, or paid for
490490 18 wholly or in part out of public funds. "Public works" also
491491 19 includes any corrective action performed pursuant to Title XVI
492492 20 of the Environmental Protection Act for which payment from the
493493 21 Underground Storage Tank Fund is requested. "Public works"
494494 22 also includes all construction projects involving fixtures or
495495 23 permanent attachments affixed to light poles that are owned by
496496 24 a public body, including street light poles, traffic light
497497 25 poles, and other lighting fixtures, whether or not done under
498498 26 public supervision or direction, or paid for wholly or in part
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509509 1 out of public funds, unless the project is performed by
510510 2 employees employed directly by the public body. "Public works"
511511 3 also includes work performed subject to the Mechanical
512512 4 Insulation Energy and Safety Assessment Act. "Public works"
513513 5 also includes the removal, hauling, and transportation of
514514 6 biosolids, lime sludge, and lime residue from a water
515515 7 treatment plant or facility and the disposal of biosolids,
516516 8 lime sludge, and lime residue removed from a water treatment
517517 9 plant or facility at a landfill. "Public works" does not
518518 10 include projects undertaken by the owner at an owner-occupied
519519 11 single-family residence or at an owner-occupied unit of a
520520 12 multi-family residence. "Public works" does not include work
521521 13 performed for soil and water conservation purposes on
522522 14 agricultural lands, whether or not done under public
523523 15 supervision or paid for wholly or in part out of public funds,
524524 16 done directly by an owner or person who has legal control of
525525 17 those lands.
526526 18 "Construction" means all work on public works involving
527527 19 laborers, workers or mechanics. This includes any maintenance,
528528 20 repair, assembly, or disassembly work performed on equipment
529529 21 whether owned, leased, or rented.
530530 22 "Locality" means the county where the physical work upon
531531 23 public works is performed, except (1) that if there is not
532532 24 available in the county a sufficient number of competent
533533 25 skilled laborers, workers and mechanics to construct the
534534 26 public works efficiently and properly, "locality" includes any
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545545 1 other county nearest the one in which the work or construction
546546 2 is to be performed and from which such persons may be obtained
547547 3 in sufficient numbers to perform the work and (2) that, with
548548 4 respect to contracts for highway work with the Department of
549549 5 Transportation of this State, "locality" may at the discretion
550550 6 of the Secretary of the Department of Transportation be
551551 7 construed to include two or more adjacent counties from which
552552 8 workers may be accessible for work on such construction.
553553 9 "Public body" means the State or any officer, board or
554554 10 commission of the State or any political subdivision or
555555 11 department thereof, or any institution supported in whole or
556556 12 in part by public funds, and includes every county, city,
557557 13 town, village, township, school district, irrigation, utility,
558558 14 reclamation improvement or other district and every other
559559 15 political subdivision, district or municipality of the state
560560 16 whether such political subdivision, municipality or district
561561 17 operates under a special charter or not.
562562 18 "Labor organization" means an organization that is the
563563 19 exclusive representative of an employer's employees recognized
564564 20 or certified pursuant to the National Labor Relations Act.
565565 21 The terms "general prevailing rate of hourly wages",
566566 22 "general prevailing rate of wages" or "prevailing rate of
567567 23 wages" when used in this Act mean the hourly cash wages plus
568568 24 annualized fringe benefits for training and apprenticeship
569569 25 programs approved by the U.S. Department of Labor, Bureau of
570570 26 Apprenticeship and Training, health and welfare, insurance,
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581581 1 vacations and pensions paid generally, in the locality in
582582 2 which the work is being performed, to employees engaged in
583583 3 work of a similar character on public works.
584584 4 (Source: P.A. 102-9, eff. 1-1-22; 102-444, eff. 8-20-21;
585585 5 102-673, eff. 11-30-21; 102-813, eff. 5-13-22; 102-1094, eff.
586586 6 6-15-22; 103-8, eff. 6-7-23; 103-327, eff. 1-1-24; 103-346,
587587 7 eff. 1-1-24; 103-359, eff. 7-28-23; 103-447, eff. 8-4-23;
588588 8 103-605, eff. 7-1-24.)
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