35 ILCS 10/5-56
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 10/ - Economic Development for a Growing Economy Tax Credit Act.|Article 5 - Economic Development for a Growing Economy Tax Credit Act

Sec. 5-56. Certified payroll. Each contractor and subcontractor that is engaged in and is executing a New Construction EDGE Project for a Taxpayer, pursuant to a New Construction EDGE Agreement shall:(1) make and keep, for a period of 5 years from the     date of the last payment made on or after June 5, 2019 (the effective date of Public Act 101-9) on a contract or subcontract for a New Construction EDGE Project pursuant to a New Construction EDGE Agreement, records of all laborers and other workers employed by the contractor or subcontractor on the project; the records shall include:(A) the worker's name;(B) the worker's address;(C) the worker's telephone number, if available;(D) the worker's social security number;(E) the worker's classification or         classifications;(F) the worker's gross and net wages paid in each         pay period;(G) the worker's number of hours worked each day;(H) the worker's starting and ending times of         work each day;(I) the worker's hourly wage rate; and(J) the worker's hourly overtime wage rate; and(2) no later than the 15th day of each calendar     month, provide a certified payroll for the immediately preceding month to the taxpayer in charge of the project; within 5 business days after receiving the certified payroll, the taxpayer shall file the certified payroll with the Department of Labor and the Department of Commerce and Economic Opportunity; a certified payroll must be filed for only those calendar months during which construction on a New Construction EDGE Project has occurred; the certified payroll shall consist of a complete copy of the records identified in paragraph (1), but may exclude the starting and ending times of work each day; the certified payroll shall be accompanied by a statement signed by the contractor or subcontractor or an officer, employee, or agent of the contractor or subcontractor which avers that:(A) he or she has examined the certified payroll         records required to be submitted by the Act and such records are true and accurate; and(B) the contractor or subcontractor is aware that         filing a certified payroll that he or she knows to be false is a Class A misdemeanor.A general contractor is not prohibited from relying on a certified payroll of a lower-tier subcontractor, provided the general contractor does not knowingly rely upon a subcontractor's false certification.Any contractor or subcontractor subject to this Section, and any officer, employee, or agent of such contractor or subcontractor whose duty as an officer, employee, or agent it is to file a certified payroll under this Section, who willfully fails to file such a certified payroll on or before the date such certified payroll is required to be filed and any person who willfully files a false certified payroll that is false as to any material fact is in violation of this Act and guilty of a Class A misdemeanor.The taxpayer in charge of the project shall keep the records submitted in accordance with this Section on or after June 5, 2019 (the effective date of Public Act 101-9) for a period of 5 years from the date of the last payment for work on a contract or subcontract for the project.The records submitted in accordance with this Section shall be considered public records, except an employee's address, telephone number, and social security number, and made available in accordance with the Freedom of Information Act. The Department of Labor shall accept any reasonable submissions by the contractor that meet the requirements of this Section and shall share the information with the Department in order to comply with the awarding of New Construction EDGE Credits. A contractor, subcontractor, or public body may retain records required under this Section in paper or electronic format.Upon 7 business days' notice, the contractor and each subcontractor shall make available for inspection and copying at a location within this State during reasonable hours, the records identified in paragraph (1) of this Section to the taxpayer in charge of the project, its officers and agents, the Director of Labor and his or her deputies and agents, and to federal, State, or local law enforcement agencies and prosecutors.   (Source: P.A. 101-9, eff. 6-5-19; 102-558, eff. 8-20-21.)