reglab/housing_qa huggingface dataset:
40 ILCS 5/21-106
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 21 - Social Security Enabling Act

 (from Ch. 108 1/2, par. 21-106)Sec. 21-106.     Municipal police and firemen.(1) If a municipality enters into a coverage agreement under this  Article prior to having established a pension plan under Article 3 or 4 of  this Code, all police positions and all firemen positions, including  members of a volunteer fire department organized pursuant to municipal  ordinance, shall become subject to social security and be included within  the absolute coverage group of the municipality in compliance with Section  218(b)(5) of the Social Security Act.  If a municipality establishes a  pension plan under Article 3 or 4 of this Code subsequent to establishing  social security coverage under the conditions set forth in this subsection,  the police and firemen positions shall remain subject to social security as  part of the original absolute coverage group.(2) If a municipality enters into a coverage agreement under  this Article subsequent to having established a pension plan under  Article 3, 4, 5 or 6 of this Code, or subsequent to becoming legally obligated  to establish such plan even though having not complied, all police and firemen  positions included under such pension plan shall be exempted from social  security coverage and excluded from the absolute coverage group of that  municipality pursuant to Section 218(d)(5)(A) of the Social Security Act.(3) If the covered or non-covered social security status of the police  and firemen positions in a municipality has been determined under the  conditions set forth in either subsection (1) or (2) of this Section, such  covered or non-covered status shall remain in effect in the event the  municipality shall begin participation in the Illinois Municipal Retirement  Fund pursuant to Sections 7-132 and 7-134 of this Code.(4) Police and firemen positions which have not acquired social security  coverage as part of an absolute coverage group under an agreement executed  by the municipality pursuant to Section 21-103 shall not acquire social  security coverage by virtue of the municipality's mandate to participate  in the Illinois Municipal Retirement Fund under Section 7-132, or the  municipality's election to participate under Section 7-134.(5) Incumbents occupying police and firemen positions who because of  age, physical condition, length of service or other disqualifications are  ineligible to participate in local pension plans established under Articles  3 and 4 of this Code are also excluded from social security coverage if the  employing municipality has obtained social security coverage under the  conditions stated in subsections (2) and (4) of this Section, except that  beginning July 1, 1991, such persons are subject to mandatory Social Security  coverage.    (Source: P.A. 87-11.)
40 ILCS 5/21-107
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 21 - Social Security Enabling Act

 (from Ch. 108 1/2, par. 21-107)Sec. 21-107.     State police and firemen.     Any position in the  service of a State agency, department, board or commission which (1) has  been designated as a fireman, police officer, or law enforcement officer by  the State Department of Central Management Services, the State Attorney  General or the State Agency, or declared to be a fireman or police position  as a result of a court ruling upon the question, and (2) extends to the  incumbent the right to participation in the State Employees' Retirement  System, shall be exempted from Social Security coverage in compliance with  Section 218(d)(5)(A) of the Social Security Act, effective as of the date  of such designation or court ruling, except that beginning July 1, 1991,  incumbents of such positions who do not participate in the State Employees'  Retirement System shall be subject to mandatory Social Security coverage.    (Source: P.A. 85-442; 87-11.)
40 ILCS 5/21-108
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 21 - Social Security Enabling Act

 (from Ch. 108 1/2, par. 21-108)Sec. 21-108.     Modification to Federal-State Agreement.     Upon approval  of the coverage agreement submitted by an absolute or retirement system  coverage group, the State Agency, on behalf of the State of Illinois, shall  modify the Federal-State Agreement to extend coverage to employees of the  coverage group consistent with the provisions  of Section 218 of the Social Security Act, this Article and the approved  coverage agreement.  Such modification shall specify:(1) the coverage group or employee classification to be covered;(2) any employee classification to be excluded, or to continue to be excluded in  the case of a modification to extend coverage to additional employee  classifications of a covered political subdivision;(3) the approximate number of employees to be covered by the modification;(4) the title of the reporting official designated by the political  subdivision as responsible for social security reporting to the State Agency;(5) the effective date of coverage; and(6) the controlling date for purposes of retroactive coverage.    (Source: P.A. 84-1028.)
40 ILCS 5/21-109.1
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 21 - Social Security Enabling Act

 (from Ch. 108 1/2, par. 21-109.1)Sec. 21-109.1.   (a) Notwithstanding any law to the contrary, State  agencies, as defined in the State Auditing Act, shall remit to the  Comptroller all contributions required under subchapters A, B and C  of the Federal Insurance Contributions Act, at the rates and at the times  specified in that Act, for wages paid on or after January 1, 1987 on a  warrant of the State Comptroller.(b) The Comptroller shall establish a fund to be known as the Social  Security Administration Fund, with the State Treasurer as ex officio  custodian.  Contributions and other monies received by the Comptroller for  the purposes of the Federal Insurance Contributions Act shall either be  directly remitted to the U.S. Secretary of the Treasury or be held in  trust in such fund, and shall be paid upon the order of the Comptroller for:(1) payment of amounts required to be paid to the U.     S. Secretary of the Treasury in the amounts and at the times specified in the Federal Insurance Contributions Act; and(2) payment of refunds for overpayments which are not     otherwise adjustable.(c) The Comptroller may collect from a State agency the actual or  anticipated amount of any interest and late charges arising from the State  agency's failure to collect and remit to the Comptroller contributions as  required by the Federal Insurance Contributions Act.  Such interest and  charges shall be due and payable upon receipt of notice thereof from the  Comptroller.(d) The Comptroller shall pay to the U. S. Secretary of the Treasury  such amounts at such times as may be required under the Federal Insurance  Contributions Act.(e) The Comptroller may direct and the State Treasurer shall transfer amounts from the Social Security Administration Fund into the Capital Facility and Technology Modernization Fund as the Comptroller deems necessary. The Comptroller may direct and the State Treasurer shall transfer any such amounts so transferred to the Capital Facility and Technology Modernization Fund back to the Social Security Administration Fund at any time.   (Source: P.A. 102-16, eff. 6-17-21.)
40 ILCS 5/21-110
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 21 - Social Security Enabling Act

 (from Ch. 108 1/2, par. 21-110)Sec. 21-110.     Tax levy.     The governing body of any political subdivision  with the power to levy taxes is hereby authorized and empowered to increase  its annual tax levy above the limitation now or hereafter otherwise  authorized by law, by the amount necessary to meet the cost of  participation in the Federal Social Security Insurance Program, including  any share of the cost of participation of an instrumentality or entity  described in subsection (b) or (c) of Section 21-102.8 for which the  political subdivision is responsible, without regard to whether such  participation is mandatory or optional, and without regard to whether the  political subdivision has otherwise come under the provisions of this  Article for purposes of participation in the Federal Social Security  Insurance Program.    (Source: P.A. 87-11.)
40 ILCS 5/21-110.1
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 21 - Social Security Enabling Act

 (from Ch. 108 1/2, par. 21-110.1)Sec. 21-110.1.     Medicare taxes.     (a) The governing body of every  political subdivision with the power to levy taxes is hereby authorized and  empowered to increase its annual tax levy above the limitation now or  hereafter otherwise authorized by law, by the amount necessary to meet the  cost of its participation in the Federal Medicare Program, including any  share of the cost of participation of an instrumentality or entity  described in subsection (b) or (c) of Section 21-102.8 for which the  political subdivision is responsible, without regard  to whether such participation is mandatory or optional, and without regard  to whether the political subdivision has come under the provisions of this  Article for purposes of participation in the Federal Social Security Insurance Program.(b) The payment of medicare taxes to the State Agency shall be made in  the same manner and under the same conditions as are set forth in Section  21-109 for payment of Social Security contributions, except that the State  Agency may designate a retirement system to assume responsibility to the  State Agency for the compiling of wage data, the collection of medicare  taxes, and the timely reporting and payment of such items for specified  persons under mandatory or optional medicare coverage, regardless of  whether such retirement system has entered into a coverage agreement for  Social Security coverage pursuant to Section 21-105.(c) The penalty and audit provisions of Sections 21-112, 21-113 and  21-114 shall apply to the failure or refusal to make timely and correct  payments of medicare taxes or reports of wages in accordance with State  Agency regulations.    (Source: P.A. 84-1472.)
40 ILCS 5/21-112
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 21 - Social Security Enabling Act

 (from Ch. 108 1/2, par. 21-112)Sec. 21-112.     Penalties.     For failure to make timely reporting of  employee wages and payment of contributions on covered wages paid prior  to January 1, 1987 in accordance with State Agency  regulations, a delinquent political subdivision or retirement system may be  assessed a late filing penalty which shall be, upon receipt of notice,  immediately due and payable to the State Agency.  The amount of the penalty  may be adjusted from time to time with the approval of the Board of  Trustees of the State Employees' Retirement System of Illinois.  If  the late filing is of such duration that the State Agency is unable  to make timely payment on behalf of the political subdivision or retirement  system to the U.S. Department of Health and Human Services and a federal  interest charge arises, the late filing penalty shall be applied toward  payment of the federal interest charge.  If the federal interest charge  exceeds the amount of the late filing penalty, the political subdivision or  retirement system shall be assessed the balance of the federal interest charge.    (Source: P.A. 85-442.)
40 ILCS 5/21-113
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 21 - Social Security Enabling Act

 (from Ch. 108 1/2, par. 21-113)Sec. 21-113.     Tax audit.     (1) Upon failure or refusal of any covered  political subdivision or retirement system to submit wage reports and pay  amounts due the State Agency on covered wages paid prior to January 1,  1987 in accordance with the terms of its agreement or applicable  regulations, the State Agency after giving notice may order the entity to  make its payroll books and related records available at the office of the  State Agency in Springfield, or at the business office of the entity as the  State Agency shall direct, and may audit those books and records to determine  the liability for reporting wages, the amount of contributions  due, the late filing penalty, and the federal interest  charge. The expenses incurred by the State  Agency to conduct the audit may be included in the amount due.(2) Upon completion of the audit, the entity shall be given an opportunity  to make payment of the amount due.  In the event of refusal to make  payment, the State Agency shall then certify the amount to be collected to  the State Comptroller who shall deduct such amounts or any part thereof  from any State funds to which the entity may be entitled.  Upon exercising  the State's right of setoff, the Comptroller shall pay amounts so deducted  to the State Agency.(3) If State funds are not available from which setoff can be made by  the Comptroller, the State Agency may proceed by instituting action in  the appropriate circuit court against the defaulting entity  to recover the amount due.    (Source: P.A. 85-442.)
40 ILCS 5/21-114
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 21 - Social Security Enabling Act

 (from Ch. 108 1/2, par. 21-114)Sec. 21-114.     General investigative audits.     The State Agency upon  its own initiative may conduct investigative field audits of the books and  payroll records for calendar years prior to 1987 of any political  subdivision or retirement system which has adopted coverage.  The audits  may be conducted at the business office of any participating entity or at  any other site mutually convenient to the State Agency and the entity.  The  State Agency may require covered entities to submit reconciliation  statements disclosing total wages and compensation disbursed for all  personal services performed during a designated period for comparison with  wages included upon reports for which contributions were paid in that same period.The State Agency may also require, accept and rely upon payroll audits  performed by the field staff of any retirement system conducted in accordance  with guidelines established by the State Agency, to determine compliance  with the reporting and collection of contributions upon covered wages.The cost of investigative audits conducted by the State Agency under  this Section shall be recovered through levy of the annual administrative  charge as provided in Section 21-116; however, if the investigative audit  should disclose substantial noncompliance requiring an extensive audit,  the State Agency may assess audit costs summarily against the noncomplying  entity.    (Source: P.A. 85-442.)
40 ILCS 5/21-115
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 21 - Social Security Enabling Act

 (from Ch. 108 1/2, par. 21-115)Sec. 21-115.     Special fund abolished; designation of remittance agents.(a) The Social Security Contribution Fund is abolished at the close of  business on June 30, 1997.  Any balance then remaining in that Fund shall be  transferred to the Social Security Administration Fund created under Section  21-109.1, and any amounts thereafter designated for deposit into the Social  Security Contribution Fund shall instead be deposited into the Social Security  Administration Fund.(b) The State Agency is authorized to designate any retirement  system which has adopted coverage under this Article to act as remittance agent  on behalf of the State Agency and to make payment of the Social Security  contributions collected upon the wages of employees within the retirement  system coverage group directly to the designated Federal Reserve Bank.  Any  retirement system so designated as a  remittance agent shall continue to be subject to the regulations of the State  Agency with respect to coverage determinations, wage reporting, corrective  adjustments, and accountability for tax collections in the same manner as any  other covered entity.    (Source: P.A. 90-448, eff. 8-16-97.)
40 ILCS 5/21-117
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 21 - Social Security Enabling Act

 (from Ch. 108 1/2, par. 21-117)Sec. 21-117.     Inactivation.     Any political subdivision which ceases its corporate existence as the result of legal  dissolution, annexation, or consolidation, shall promptly notify the  State Agency and furnish  legal documentation of such fact, whereupon the State Agency shall notify  the Secretary of the U.S. Department of Health and  Human Services to permanently inactivate  the coverage and reporting requirements applicable to such entity.  If any  employees remain upon the payroll of the entity beyond the official date  of dissolution, the notice to the State Agency shall specify the ending  date of the calendar month in which their employment relationship shall  cease, and the coverage and reporting requirements under the entity's agreement  shall continue upon any wages paid during that period.  The dissolution  notice must identify the name and address of the repository where the payroll  books and records of the dissolved entity shall be preserved for the statutory period.    (Source: P.A. 84-1028.)
40 ILCS 5/21-118
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 21 - Social Security Enabling Act

 (from Ch. 108 1/2, par. 21-118)Sec. 21-118.     Administrative review.     All orders for  inactivation of a plan under Section 21-117 made by the State Agency shall  be subject to judicial review pursuant to the provisions of the  Administrative Review Law, and all amendments and modifications thereof,  and the rules adopted pursuant thereto.    (Source: P.A. 84-1028.)
40 ILCS 5/21-119
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 21 - Social Security Enabling Act

 (from Ch. 108 1/2, par. 21-119)Sec. 21-119.     Rules and regulations.     The State Agency shall make and  publish such rules and regulations, not  inconsistent with the provisions of this Article, as it finds necessary or  appropriate to the efficient administration of the functions with which it  is charged under this Article.    (Source: P.A. 84-1028.)
40 ILCS 5/21-120
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 21 - Social Security Enabling Act

Sec. 21-120. (Repealed).        (Source: P.A. 100-1148, eff. 12-10-18. Repealed by P.A. 102-210, eff. 7-30-21.)
40 ILCS 5/21-121
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 21 - Social Security Enabling Act

(40 ILCS 5/21-121) (from Ch. 108 1/2, par. 21-121)Sec. 21-121.     General provisions and savings clause.     The provisions of Article 1 and Article 23 of this Code apply to this  Article as though such provisions were fully set forth in this Article as a  part thereof.    (Source: P.A. 84-1028.)
40 ILCS 5/Art. 22 heading
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 22 - Miscellaneous Collateral Provisions

 ARTICLE 22.      MISCELLANEOUS COLLATERAL PROVISIONS
40 ILCS 5/Art. 22 Div. 1 heading
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 22 - Miscellaneous Collateral Provisions

 DIVISION 1.      ADDITIONAL PENSION FUNDS - TRANSIT AUTHORITIES
40 ILCS 5/22-102
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 22 - Miscellaneous Collateral Provisions

 (from Ch. 108 1/2, par. 22-102)Sec. 22-102.     Local Mass Transit District Pension Fund.     The Board of Trustees created under the "Local Mass Transit District  Act", approved July 21, 1959, as amended, may undertake the continuation  of employee pension and retirement funds of an existing public or privately  owned transportation system or systems that have been acquired by the  Board, upon such terms and conditions as the Board shall determine.    (Source: Laws 1963, p. 161.)
40 ILCS 5/22-104
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 22 - Miscellaneous Collateral Provisions

Sec. 22-104. Delinquent contributions; deduction from payments of State funds to the employer.  If an employer of participants in a pension fund or retirement plan subject to this Division fails to transmit contributions required of it by that pension fund or retirement plan by December 31st of the year in which such contributions are due, the pension fund or retirement plan may, after giving notice to the employer, certify to the State Comptroller the amounts of the delinquent payments in accordance with any applicable rules of the Comptroller, and the Comptroller must, beginning in payment year 2016, deduct and remit to that pension fund or retirement plan the certified amounts from payments of State funds to the employer.The State Comptroller may not deduct from any payments of State funds to the employer more than the amount of delinquent payments certified to the State Comptroller by the employer.  (Source: P.A. 99-8, eff. 7-9-15.)
40 ILCS 5/22-105
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 22 - Miscellaneous Collateral Provisions

Sec. 22-105. Application to Regional Transportation Authority Board members.  This Code does not apply to any individual who first becomes a member of the Regional Transportation Authority Board on or after the effective date of this amendatory Act of the 98th General Assembly with respect to service on that Board.  (Source: P.A. 98-108, eff. 7-23-13.)
40 ILCS 5/22-106
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 22 - Miscellaneous Collateral Provisions

Sec. 22-106. Application to Suburban Bus Board members. This Code does not apply to any individual who first becomes a member of the Suburban Bus Board on or after the effective date of this amendatory Act of the 98th General Assembly with respect to service on that Board.  (Source: P.A. 98-108, eff. 7-23-13.)
40 ILCS 5/22-107
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 22 - Miscellaneous Collateral Provisions

Sec. 22-107. Application to Commuter Rail Board members. This Code does not apply to any individual who first becomes a member of the Commuter Rail Board on or after the effective date of this amendatory Act of the 98th General Assembly with respect to service on that Board.  (Source: P.A. 98-108, eff. 7-23-13.)
40 ILCS 5/22-108
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 22 - Miscellaneous Collateral Provisions

Sec. 22-108. Application to Chicago Transit Authority Board members.  This Code does not apply to any  individual who first becomes a member of the Chicago Transit Authority Board on or after the effective date of this amendatory Act of the 98th General Assembly with respect to service on that Board.  (Source: P.A. 98-108, eff. 7-23-13.)
40 ILCS 5/Art. 22 Div. 2 heading
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 22 - Miscellaneous Collateral Provisions

 DIVISION 2.      FIRE INSURANCE PATROLMEN PENSION FUNDS
40 ILCS 5/22-201
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 22 - Miscellaneous Collateral Provisions

 (from Ch. 108 1/2, par. 22-201)Sec. 22-201.     Creation of fund.     In each city, village and incorporated town, whose population exceeds  50,000 and having a paid fire insurance patrol, boards of underwriters may  create a pension fund, in the manner prescribed in this Division, for the  benefit of disabled or retired fire insurance patrolmen, and of the widows  and children of deceased patrolmen.    (Source: Laws 1963, p. 161.)