2023 Illinois Compiled Statutes › Chapter 305 - PUBLIC AID › 305 ILCS 5/ - Illinois Public Aid Code. › Article V-C - Care Provider Funding For Persons With A Developmental Disability

(305 ILCS 5/Art. V-C heading)
ARTICLE V-C.  
CARE PROVIDER FUNDING FOR PERSONS WITH A DEVELOPMENTAL DISABILITY
(Source: P.A. 99-143, eff. 7-27-15.)
(305 ILCS 5/5C-1) (from Ch. 23, par. 5C-1)
Sec. 5C-1. Definitions. As used in this Article, unless the context
requires otherwise:
"Fund" means the Care Provider Fund for Persons with a Developmental Disability.
"Care facility for persons with a developmental disability" means an intermediate care
facility for the intellectually disabled within the meaning of Title XIX of the
Social Security Act, whether public or private and whether organized for
profit or not-for-profit, but shall not include any facility operated by
the State.
"Care provider for persons with a developmental disability" means a person conducting,
operating, or maintaining a facility for persons with a developmental disability.  For
this purpose, "person" means any political subdivision of the State,
municipal corporation, individual, firm, partnership, corporation, company,
limited liability company, association, joint stock association, or trust,
or a receiver, executor, trustee, guardian or other representative
appointed by order of any court.
"Adjusted gross developmentally disabled care revenue" shall be computed
separately for each facility for persons with a developmental disability conducted,
operated, or maintained by a care provider for persons with a developmental disability, and
means the total revenue of the care provider for persons with a developmental disability for
inpatient residential services less contractual allowances and discounts on
patients' accounts, but does not include non-patient revenue from sources
such as contributions, donations or bequests, investments, day training
services, television and telephone service, and rental of facility space.
"Long-term care facility for persons under 22 years of age serving clinically complex residents" means a facility licensed by the Department of Public Health as a long-term care facility for persons under 22 meeting the qualifications of Section 5-5.4h of this Code.
(Source: P.A. 98-463, eff. 8-16-13; 98-651, eff. 6-16-14; 99-143, eff. 7-27-15.)
(305 ILCS 5/5C-2) (from Ch. 23, par. 5C-2)
Sec. 5C-2. Assessment; no local authorization to tax.
(a) For the privilege of engaging in the occupation of care provider for persons with a developmental disability, an assessment is imposed upon each care provider for persons with a developmental disability in an amount equal to 6%, or the maximum allowed under federal regulation, whichever is less, of its adjusted
gross developmentally disabled care revenue for the prior State fiscal
year. Notwithstanding any provision of any other Act to the contrary, this
assessment shall be construed as a tax, but may not be added to the charges
of an individual's nursing home care that is paid for in whole, or in part,
by a federal, State, or combined federal-state medical care program, except
those individuals receiving Medicare Part B benefits solely.
(b) Nothing in this amendatory Act of 1995 shall be construed
to authorize any home rule unit or other unit of local government to license
for revenue or impose a tax or assessment upon a care provider for persons with a developmental disability or the occupation of care provider for persons with a developmental disability, or a tax
or assessment measured by the income or earnings of a care provider for persons with a developmental disability.
(c) Effective July 1, 2013, for the privilege of engaging in the occupation of long-term care facility for persons under 22 years of age  serving clinically complex residents provider, an assessment is imposed upon each long-term care facility for persons under 22 years of age  serving clinically complex residents provider in the same amount and upon the same conditions and requirements as imposed in Article V-B of this Code and a license fee is imposed in the same amount and upon the same conditions and requirements as imposed in Article V-E of this Code. Notwithstanding any provision of any other Act to the contrary, the assessment and license fee imposed by this subsection (c) shall be construed as a tax, but may not be added to the charges of an individual's nursing home care that is paid for in whole, or in part, by a federal, State, or combined federal-State medical care program, except for those individuals receiving Medicare Part B benefits solely.
(Source: P.A. 98-651, eff. 6-16-14; 99-143, eff. 7-27-15.)
(305 ILCS 5/5C-3) (from Ch. 23, par. 5C-3)
Sec. 5C-3. Payment of assessment; penalty.
(a) The assessment imposed by Section 5C-2 for a State
fiscal year shall be due and payable in quarterly installments,
each equalling one-fourth of the assessment for the year, on
September 30, December 31, March 31, and May 31 of the year.
(b) The Illinois Department is authorized to establish
delayed payment schedules for care providers for persons with a developmental disability that are unable to make installment payments when due
under this Section due to financial difficulties, as determined
by the Illinois Department.
(c) If a care provider for persons with a developmental disability fails to
pay the full amount of an installment when due (including any
extensions granted under subsection (b)), there shall, unless
waived by the Illinois Department for reasonable cause, be added
to the assessment imposed by Section 5C-2 for the State fiscal
year a penalty assessment equal to the lesser of (i) 5% of the
amount of the installment not paid on or before the due date plus
5% of the portion thereof remaining unpaid on the last day of
each month thereafter or (ii) 100% of the installment amount not
paid on or before the due date.  For purposes of this subsection,
payments will be credited first to unpaid installment amounts
(rather than to penalty or interest), beginning with the most
delinquent installments.
(Source: P.A. 99-143, eff. 7-27-15.)
(305 ILCS 5/5C-4) (from Ch. 23, par. 5C-4)
Sec. 5C-4. Reporting; penalty; maintenance of records.
(a)  After June 30 of each State fiscal year, and on or before
September 30 of the succeeding State fiscal year, every care provider for persons with a developmental disability subject to assessment under this Article shall file
a return with the Illinois Department.  The return shall report the
adjusted gross  developmentally disabled care revenue from the State fiscal
year just ended and shall be utilized by the Illinois Department to
calculate the assessment for the State fiscal year commencing on the
preceding July 1.  The return shall be on a form prepared by the Illinois
Department and shall state the following:
(1) The name of the care provider for persons with a     developmental disability.
(2) The address of the care provider's principal     place of business from which the provider engages in the occupation of care provider for persons with a developmental disability in this State, and the name and address of all care facilities for persons with a developmental disability operated or maintained by the provider in this State.
(3) The adjusted gross developmentally disabled care     revenue for the State fiscal year just ended, the amount of assessment imposed under Section 5C-2 for the State fiscal year for which the return is filed, and the amount of each quarterly installment to be paid during the State fiscal year.
(4) The amount of penalty due, if any.
(5) Other reasonable information the Illinois     Department requires.
(b) If a care provider for persons with a developmental disability operates
or maintains more than one care facility for persons with a developmental disability 
in this State, the provider may not file a single return covering
all those care facilities for persons with a developmental disability, but shall file
a separate return for each care facility for persons with a developmental disability and shall compute and pay the assessment for each
care facility for persons with a developmental disability separately.
(c) Notwithstanding any other provision in this Article, a
person who ceases to conduct, operate, or maintain a
care facility for persons with a developmental disability in respect of which the
person is subject to assessment under this Article as a care provider for persons with a developmental disability, the assessment for the State fiscal year
in which the cessation occurs shall be adjusted by multiplying
the assessment computed under Section 5C-2 by a fraction, the
numerator of which is the number of months in the year during
which the provider conducts, operates, or maintains the
care facility for persons with a developmental disability and the denominator of
which is 12.  The person shall file a final, amended return
with the Illinois Department not more than 90 days after the
cessation reflecting the adjustment and shall pay with the
final return the assessment for the year as so adjusted (to the
extent not previously paid).
(d) Notwithstanding any other provision of this Article, a
provider who commences conducting, operating, or maintaining a
care facility for persons with a developmental disability shall file an initial
return for the State fiscal year in which the commencement
occurs within 90 days thereafter and shall pay the assessment
computed under Section 5C-2 and subsection (e) in equal
installments on the due date of the return and on the regular
installment due dates for the State fiscal year occurring after
the due date of the initial return.
(e) Notwithstanding any other provision of this Article, in
the case of a care provider for persons with a developmental disability that did not
conduct, operate, or maintain a care facility for persons with a developmental disability throughout the prior State fiscal year, the assessment
for that State fiscal year shall be computed on the basis of
hypothetical adjusted gross developmentally disabled care revenue
for the prior year as determined by rules adopted by
the Illinois Department (which may be based on annualization of
the provider's actual revenues for a portion of the State fiscal
year, or revenues of a comparable facility for such year,
including revenues realized by a prior provider from the same
facility during such year).
(f) In the case of a care provider for persons with a developmental disability 
existing as a corporation or legal entity other than an
individual, the return filed by it shall be signed by its
president, vice-president, secretary, or treasurer or by its
properly authorized agent.
(g) If a care provider for persons with a developmental disability fails to
file its return for a State fiscal year on or before the due date
of the return, there shall, unless waived by the Illinois
Department for reasonable cause, be added to the assessment
imposed by Section 5C-2 for the State fiscal year a penalty
assessment equal to 25% of the assessment imposed for the year.
(h) Every care provider for persons with a developmental disability subject to
assessment under this Article shall keep records and books
that will permit the determination of adjusted gross developmentally disabled care revenue on a State fiscal year
basis.  All such books and records shall be kept in the English
language and shall, at all times during business hours of the
day, be subject to inspection by the Illinois Department or its
duly authorized agents and employees.
(Source: P.A. 99-143, eff. 7-27-15.)
(305 ILCS 5/5C-5) (from Ch. 23, par. 5C-5)
Sec. 5C-5. Disposition of proceeds. The Illinois Department
shall pay all moneys received from care providers for persons with a developmental disability under this Article into the Care
Provider Fund for Persons with a Developmental Disability.  Upon certification by the Illinois Department
to the State Comptroller of its intent to withhold from a
provider under Section 5C-6(b), the State Comptroller shall
draw a warrant on the treasury or other fund held by the State
Treasurer, as appropriate.  The warrant shall state the
amount for which the provider is entitled to a warrant, the
amount of the deduction, and the reason therefor and shall direct the
State Treasurer to pay the balance to the provider, all in
accordance with Section 10.05 of the State Comptroller Act.  The warrant
also shall direct the State Treasurer to transfer the amount of the
deduction so ordered from the treasury or other fund into the
 Care Provider Fund for Persons with a Developmental Disability.
(Source: P.A. 98-463, eff. 8-16-13; 99-143, eff. 7-27-15.)
(305 ILCS 5/5C-6) (from Ch. 23, par. 5C-6)
Sec. 5C-6. Administration; enforcement provisions.
(a) To the extent practicable, the Illinois Department shall administer and
enforce this Article and collect the assessments, interest, and
penalty assessments imposed under this Article, using procedures
employed in its administration of this Code generally and, as it deems
appropriate, in a manner similar to that in which the Department
of Revenue administers and collects the retailers' occupation tax
pursuant to the Retailers' Occupation Tax Act ("ROTA").   Instead
of certificates of registration, the Illinois Department shall
establish and maintain a listing of all care providers for persons with a developmental disability appearing in the licensing records of the
Department of Public Health, which shall show each provider's
name, principal place of business, and the name and address of
each care facility for persons with a developmental disability operated or maintained by the
provider in this State.  In addition, the following Retailers' Occupation
Tax Act provisions are incorporated by reference into this Section, except
that the Illinois Department and its Director (rather than the Department
of Revenue and its Director) and every care provider for persons with a developmental disability subject to assessment measured by adjusted gross developmentally
disabled care revenue and to the return filing requirements of this Article
(rather than persons subject to retailers' occupation tax measured by gross
receipts from the sale of tangible personal property at retail and to the
return filing requirements of ROTA) shall have the powers, duties, and
rights specified in these ROTA provisions, as modified in this Section or
by the Illinois Department in a manner consistent with this Article and
except as manifestly inconsistent with the other provisions of this Article:
(1) ROTA, Section 4 (examination of return; notice of     correction; evidence; limitations; protest and hearing), except that (i) the Illinois Department shall issue notices of assessment liability (rather than notices of tax liability as provided in ROTA, Section 4); (ii) in the case of a fraudulent return or in the case of an extended period agreed to by the Illinois Department and the care provider for persons with a developmental disability before the expiration of the limitation period, no notice of assessment liability shall be issued more than 3 years after the later of the due date of the return required by Section 5C-5 or the date the return (or an amended return) was filed (rather within the period stated in ROTA, Section 4); and (iii) the penalty provisions of ROTA, Section 4 shall not apply.
(2) ROTA, Section 5 (failure to make return; failure     to pay assessment), except that the penalty and interest provisions of ROTA, Section 5 shall not apply.
(3) ROTA, Section 5a (lien; attachment; termination;     notice; protest; review; release of lien; status of lien).
(4) ROTA, Section 5b (State lien notices; State lien     index; duties of recorder and registrar of titles).
(5) ROTA, Section 5c (liens; certificate of release).
(6) ROTA, Section 5d (Department not required to     furnish bond; claim to property attached or levied upon).
(7) ROTA, Section 5e (foreclosure on liens;     enforcement).
(8) ROTA, Section 5f (demand for payment; levy and     sale of property; limitation).
(9) ROTA, Section 5g (sale of property; redemption).
(10) ROTA, Section 5j (sales on transfers outside     usual course of business; report; payment of assessment; rights and duties of purchaser; penalty).
(11) ROTA, Section 6 (erroneous payments; credit or     refund), provided that (i) the Illinois Department may only apply an amount otherwise subject to credit or refund to a liability arising under this Article; (ii) except in the case of an extended period agreed to by the Illinois Department and the care provider for persons with a developmental disability prior to the expiration of this limitation period, a claim for credit or refund must be filed no more than 3 years after the due date of the return required by Section 5C-5 (rather than the time limitation stated in ROTA, Section 6); and (iii) credits or refunds shall not bear interest.
(12) ROTA, Section 6a (claims for credit or refund).
(13) ROTA, Section 6b (tentative determination of     claim; notice; hearing; review), provided that a care provider for persons with a developmental disability or its representative shall have 60 days (rather than 20 days) within which to file a protest and request for hearing in response to a tentative determination of claim.
(14) ROTA, Section 6c (finality of tentative     determinations).
(15) ROTA, Section 8  (investigations and hearings).
(16) ROTA, Section 9 (witness; immunity).
(17) ROTA, Section 10 (issuance of subpoenas;     attendance of witnesses; production of books and records).
(18) ROTA, Section 11 (information confidential;     exceptions).
(19) ROTA, Section 12 (rules and regulations;     hearing; appeals), except that a care provider for persons with a developmental disability  shall not be required to file a bond or be subject to a lien in lieu thereof in order to seek court review under the Administrative Review Law of a final assessment or revised final assessment or the equivalent thereof issued by the Illinois Department under this Article.
(b) In addition to any other remedy provided for and without sending a
notice of assessment liability, the Illinois Department may collect an
unpaid assessment by withholding, as payment of the assessment,
reimbursements or other amounts otherwise payable by the Illinois
Department to the provider.
(Source: P.A. 99-143, eff. 7-27-15.)
(305 ILCS 5/5C-7) (from Ch. 23, par. 5C-7)
Sec. 5C-7. Care Provider Fund for Persons with a Developmental Disability.
(a) There is created in the State Treasury the
Care Provider Fund for Persons with a Developmental Disability.  Interest earned by the Fund shall be credited to the
Fund.  The Fund shall not be used to replace any moneys appropriated to the
Medicaid program by the General Assembly.
(b) The Fund is created for the purpose of receiving and
disbursing assessment moneys in accordance with this Article.
Disbursements from the Fund shall be made only as follows:
(1) For payments to intermediate care facilities for     persons with a developmental disability under Title XIX of the Social Security Act and Article V of this Code.
(2) For the reimbursement of moneys collected by the     Illinois Department through error or mistake, and to make required payments under Section 5-4.28(a)(1) of this Code if there are no moneys available for such payments in the Medicaid Provider for Persons with a Developmental Disability Participation Fee Trust Fund.
(3) For payment of administrative expenses incurred     by the Department of Human Services or its agent or the Illinois Department or its agent in performing the activities authorized by this Article.
(4) For payments of any amounts which are     reimbursable to the federal government for payments from this Fund which are required to be paid by State warrant.
(5) For making transfers to the General Obligation     Bond Retirement and Interest Fund as those transfers are authorized in the proceedings authorizing debt under the Short Term Borrowing Act, but transfers made under this paragraph (5) shall not exceed the principal amount of debt issued in anticipation of the receipt by the State of moneys to be deposited into the Fund.
(6) For making refunds as required under Section     5C-10 of this Article.
Disbursements from the Fund, other than transfers to the
General Obligation Bond Retirement and Interest Fund, shall be by
warrants drawn by the State Comptroller upon receipt of vouchers
duly executed and certified by the Illinois Department.
(c) The Fund shall consist of the following:
(1) All moneys collected or received by the Illinois     Department from the care provider for persons with a developmental disability  assessment imposed by this Article.
(2) All federal matching funds received by the     Illinois Department as a result of expenditures made by the Illinois Department that are attributable to moneys deposited in the Fund.
(3) Any interest or penalty levied in conjunction     with the administration of this Article.
(4) Any balance in the Medicaid Care Provider for     Persons With a Developmental Disability Participation Fee Trust Fund in the State Treasury. The balance shall be transferred to the Fund upon certification by the Illinois Department to the State Comptroller that all of the disbursements required by Section 5-4.21(b) of this Code have been made.
(5) All other moneys received for the Fund from any     other source, including interest earned thereon.
(Source: P.A. 98-463, eff. 8-16-13; 98-651, eff. 6-16-14; 99-143, eff. 7-27-15.)
(305 ILCS 5/5C-8) (from Ch. 23, par. 5C-8)
Sec. 5C-8. Applicability. The assessment imposed by Section 5C-2
shall cease to be imposed if the amount of matching federal funds
under Title XIX of the Social Security Act is eliminated or significantly
reduced on account of the assessment.  Assessments imposed prior
thereto shall be disbursed in accordance with Section 5C-7 to the
extent federal matching is not reduced by the assessments, and
any remaining assessments shall be refunded to care providers for persons with a developmental disability in proportion to the amounts paid by
them.
(Source: P.A. 99-143, eff. 7-27-15.)
(305 ILCS 5/5C-9) (from Ch. 23, par. 5C-9)
Sec. 5C-9. 
		Severability. 
		If any clause, sentence, Section,
exemption, provision, or part of this Article or the application
thereof to any person or circumstance shall be adjudged to be
unconstitutional or otherwise invalid the remainder of this
Article or its application to persons or circumstances other than
those to which it is held invalid shall not be affected thereby.
This Article V-C is intended to be separate from and independent
of Articles V-A and V-B, and the application and validity of
this Article V-C shall not be affected by the invalidity of one or
more of Articles V-A and V-B.
(Source: P.A. 87-861.)
(305 ILCS 5/5C-10)
Sec. 5C-10. Adjustments. For long-term care facilities for persons under 22 years of age serving clinically complex residents previously classified as care facilities for persons with a developmental disability under this Article, the Department shall refund any amounts paid under this Article in State fiscal year 2014 by the end of State fiscal year 2015 with at least half the refund amount being made prior to December 31, 2014. The amounts refunded shall be based on amounts paid by the facilities to the Department as the  assessment under subsection (a) of Section 5C-2 less any assessment and license fee due for State fiscal year 2014.
(Source: P.A. 98-651, eff. 6-16-14; 99-143, eff. 7-27-15.)