(320 ILCS 25/1)(from Ch. 67 1/2, par. 401) Sec. 1. Short title; common name. This Article shall be known and may be cited as the Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act. Common references to the "Circuit Breaker Act" mean this Article. As used in this Article, "this Act" means this Article. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/1.5) Sec. 1.5. Implementation of Executive Order No. 3 of 2004. Executive Order No. 3 of 2004, in part, provided for the transfer of the programs under this Act from the Department of Revenue to the Department on Aging and the Department of Healthcare and Family Services. It is the purpose of this amendatory Act of the 96th General Assembly to conform this Act and certain related provisions of other statutes to that Executive Order. This amendatory Act of the 96th General Assembly also makes other substantive changes to this Act. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/2)(from Ch. 67 1/2, par. 402) Sec. 2. Purpose. The purpose of this Act is to provide incentives to the senior citizens and disabled persons of this State to acquire and retain private housing of their choice and at the same time to relieve those citizens from the burdens of extraordinary property taxes and rising drug costs against their increasingly restricted earning power, and thereby to reduce the requirements for public housing in this State. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3)(from Ch. 67 1/2, par. 403) Sec. 3. Definitions. As used in this Act, unless the context otherwise requires, words and phrases have the meanings set forth in the following Sections preceding Section 4. (Source: P.A. 87‑895.)
(320 ILCS 25/3.01)(from Ch. 67 1/2, par. 403.01) Sec. 3.01. Claimant. "Claimant" means an individual who has filed a claim for a property tax relief grant under this Act. In appropriate contexts, "claimant" may also include a person who has applied for pharmaceutical assistance under this Act or for other benefits that are based on eligibility for benefits under this Act. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.01a) Sec. 3.01a. Claim year. "Claim year" means the calendar year prior to the period of time during which a claimant may file an application for benefits under this Act. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.02) Sec. 3.02. (Repealed). (Source: P.A. 77‑2059. Repealed by P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.03) Sec. 3.03. (Repealed). (Source: P.A. 77‑2059. Repealed by P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.03a) Sec. 3.03a. Federal Poverty Level. "Federal Poverty Level" means the federal poverty income guidelines as determined annually by the United States Department of Health and Human Services and updated periodically in the Federal Register by that Department under the authority of 42 U.S.C. 9902(2). (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.04)(from Ch. 67 1/2, par. 403.04) Sec. 3.04. Gross rent. "Gross rent" means the total amount paid solely for the right to occupy a residence. If the residence is a nursing or sheltered care home, "gross rent" means the amount paid in a taxable year that is attributable to the cost of housing, but not of meals or care, for the claimant in that home, determined in accordance with regulations of the Department on Aging. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.05)(from Ch. 67 1/2, par. 403.05) Sec. 3.05. Household. "Household" means a claimant or a claimant and his or her spouse, if any, living together in the same residence. An additional resident may be counted in determining household size. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.05a) Sec. 3.05a. Additional resident. "Additional resident" means a person who (i) is living in the same residence with a claimant for the claim year and at the time of filing the claim, (ii) is not the spouse of the claimant, (iii) does not file a separate claim under this Act for the same period, and (iv) receives more than half of his or her total financial support for that claim year from the household. An additional resident who meets qualifications may receive pharmaceutical assistance based on a claimant's application. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.06)(from Ch. 67 1/2, par. 403.06) Sec. 3.06. Household income. "Household income" means the combined income of the members of a household. The term does not include the income of any qualified additional resident who lives with the claimant. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.07)(from Ch. 67 1/2, par. 403.07) Sec. 3.07. Income. "Income" means adjusted gross income, properly reportable for federal income tax purposes under the provisions of the Internal Revenue Code, modified by adding thereto the sum of the following amounts to the extent deducted or excluded from gross income in the computation of adjusted gross income: (A) An amount equal to all amounts paid or accrued
as interest or dividends during the taxable year;
(B) An amount equal to the amount of tax imposed by
the Illinois Income Tax Act paid for the taxable year;
(C) An amount equal to all amounts received during
the taxable year as an annuity under an annuity, endowment or life insurance contract or under any other contract or agreement;
(D) An amount equal to the amount of benefits paid
under the Federal Social Security Act during the taxable year;
(E) An amount equal to the amount of benefits paid
under the Railroad Retirement Act during the taxable year;
(F) An amount equal to the total amount of cash
public assistance payments received from any governmental agency during the taxable year other than benefits received pursuant to this Act;
(G) An amount equal to any net operating loss
carryover deduction or capital loss carryover deduction during the taxable year; and
(H) An amount equal to any benefits received under
the Workers' Compensation Act or the Workers' Occupational Diseases Act during the taxable year.
"Income" does not include any distributions or items of income described under subparagraph (X) of paragraph (2) of subsection (a) of Section 203 of the Illinois Income Tax Act or any payments under Section 2201 or Section 2202 of the American Recovery and Reinvestment Act of 2009. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.08)(from Ch. 67 1/2, par. 403.08) Sec. 3.08. Internal Revenue Code. "Internal Revenue Code" means the United States Internal Revenue Code of 1986 or any successor law or laws relating to federal income taxes in effect for the year. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.09)(from Ch. 67 1/2, par. 403.09) Sec. 3.09. Property taxes accrued. "Property taxes accrued" means the ad valorem property taxes extended against a residence, but does not include special assessments, interest or charges for service. In the case of real estate improved with a multidwelling or multipurpose building, "property taxes accrued" extended against a residence within such a building is an amount equal to the same percentage of the total property taxes extended against that real estate as improved as the value of the residence is to the total value of the building. If the multidwelling building is owned and operated as a cooperative, the value of an individual residence is the value of the interest in the cooperative held by the owner of record of the legal or equitable interest, other than a leasehold interest, in the cooperative which confers the right to occupy that residence. In determining the amount of grant under Section 4, the applicable "property taxes accrued", as determined under this Section, are those payable or paid in the last preceding taxable year. In addition, if the residence is a mobile home as defined in and subject to the tax imposed by the Mobile Home Local Services Tax Act, "property taxes accrued" includes the amount of privilege tax paid during the calendar year for which benefits are claimed under that Act on that mobile home. If (i) the residence is a mobile home, (ii) the resident is the record owner of the property upon which the mobile home is located, and (iii) the resident is liable for the taxes imposed under the Property Tax Code for both the mobile home and the property, then "property taxes accrued" includes the amount of property taxes paid on both the mobile home and the property upon which the mobile home is located. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.10)(from Ch. 67 1/2, par. 403.10) Sec. 3.10. Regulations. "Regulations" includes both rules promulgated and forms prescribed by the applicable Department. In this Act, references to the rules of the Department on Aging or the Department of Healthcare and Family Services shall be deemed to include, in appropriate cases, the corresponding rules adopted by the Department of Revenue, to the extent that those rules continue in force under Executive Order No. 3 of 2004. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.11)(from Ch. 67 1/2, par. 403.11) Sec. 3.11. "Rent constituting property taxes accrued" means 25% of the amount of gross rent paid in a taxable year for a residence which was subject to ad valorem property taxes in that year under the Property Tax Code. (Source: P.A. 87‑860; 88‑670, eff. 12‑2‑94.)
(320 ILCS 25/3.12)(from Ch. 67 1/2, par. 403.12) Sec. 3.12. Residence. "Residence" means the principal dwelling place occupied in this State by a household and so much of the surrounding land as is reasonably necessary for use of the dwelling as a home, and includes rental property, mobile homes, single family dwellings, and units in multifamily, multidwelling or multipurpose buildings. If the assessor has established a specific legal description for a portion of property constituting the residence, then that portion of property shall be deemed "residence" for the purposes of this Act. "Residence" also includes that portion of a nursing or sheltered care home occupied as a dwelling by a claimant, determined as prescribed in regulations of the Department on Aging. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.13)(from Ch. 67 1/2, par. 403.13) Sec. 3.13. "Taxable year" means the calendar year during which ad valorem property taxes payable in the next succeeding calendar year were levied. (Source: P. A. 77‑2059.)
(320 ILCS 25/3.14)(from Ch. 67 1/2, par. 403.14) Sec. 3.14. "Disabled person" means a person unable to engage in any substantial gainful activity by reason of a medically determinable physical or mental impairment which can be expected to result in death or has lasted or can be expected to last for a continuous period of not less than 12 months. Disabled persons filing claims under this Act shall submit proof of disability in such form and manner as the Department shall by rule and regulation prescribe. Proof that a claimant is eligible to receive disability benefits under the Federal Social Security Act shall constitute proof of disability for purposes of this Act. Issuance of an Illinois Disabled Person Identification Card stating that the claimant is under a Class 2 disability, as defined in Section 4A of The Illinois Identification Card Act, shall constitute proof that the person named thereon is a disabled person for purposes of this Act. A disabled person not covered under the Federal Social Security Act and not presenting a Disabled Person Identification Card stating that the claimant is under a Class 2 disability shall be examined by a physician designated by the Department, and his status as a disabled person determined using the same standards as used by the Social Security Administration. The costs of any required examination shall be borne by the claimant. (Source: P.A. 83‑1421.)
(320 ILCS 25/3.15) Sec. 3.15. (Repealed). (Source: P.A. 93‑528, eff. 1‑1‑04. Repealed by P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.16) Sec. 3.16. (Repealed). (Source: P.A. 92‑597, eff. 6‑28‑02. Repealed by P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.17) Sec. 3.17. (Repealed). (Source: P.A. 95‑689, eff. 10‑29‑07. Repealed by P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/4)(from Ch. 67 1/2, par. 404) Sec. 4. Amount of Grant. (a) In general. Any individual 65 years or older or any individual who will become 65 years old during the calendar year in which a claim is filed, and any surviving spouse of such a claimant, who at the time of death received or was entitled to receive a grant pursuant to this Section, which surviving spouse will become 65 years of age within the 24 months immediately following the death of such claimant and which surviving spouse but for his or her age is otherwise qualified to receive a grant pursuant to this Section, and any disabled person whose annual household income is less than the income eligibility limitation, as defined in subsection (a‑5) and whose household is liable for payment of property taxes accrued or has paid rent constituting property taxes accrued and is domiciled in this State at the time he or she files his or her claim is entitled to claim a grant under this Act. With respect to claims filed by individuals who will become 65 years old during the calendar year in which a claim is filed, the amount of any grant to which that household is entitled shall be an amount equal to 1/12 of the amount to which the claimant would otherwise be entitled as provided in this Section, multiplied by the number of months in which the claimant was 65 in the calendar year in which the claim is filed. (a‑5) Income eligibility limitation. For purposes of this Section, "income eligibility limitation" means an amount for grant years 2008 and thereafter: (1) less than $22,218 for a household containing one
person;
(2) less than $29,480 for a household containing 2
persons; or
(3) less than $36,740 for a household containing 3 or
more persons.
For 2009 claim year applications submitted during calendar year 2010, a household must have annual household income of less than $27,610 for a household containing one person; less than $36,635 for a household containing 2 persons; or less than $45,657 for a household containing 3 or more persons. The Department on Aging may adopt rules such that on January 1, 2011, and thereafter, the foregoing household income eligibility limits may be changed to reflect the annual cost of living adjustment in Social Security and Supplemental Security Income benefits that are applicable to the year for which those benefits are being reported as income on an application. If a person files as a surviving spouse, then only his or her income shall be counted in determining his or her household income. (b) Limitation. Except as otherwise provided in subsections (a) and (f) of this Section, the maximum amount of grant which a claimant is entitled to claim is the amount by which the property taxes accrued which were paid or payable during the last preceding tax year or rent constituting property taxes accrued upon the claimant's residence for the last preceding taxable year exceeds 3 1/2% of the claimant's household income for that year but in no event is the grant to exceed (i) $700 less 4.5% of household income for that year for those with a household income of $14,000 or less or (ii) $70 if household income for that year is more than $14,000. (c) Public aid recipients. If household income in one or more months during a year includes cash assistance in excess of $55 per month from the Department of Healthcare and Family Services or the Department of Human Services (acting as successor to the Department of Public Aid under the Department of Human Services Act) which was determined under regulations of that Department on a measure of need that included an allowance for actual rent or property taxes paid by the recipient of that assistance, the amount of grant to which that household is entitled, except as otherwise provided in subsection (a), shall be the product of (1) the maximum amount computed as specified in subsection (b) of this Section and (2) the ratio of the number of months in which household income did not include such cash assistance over $55 to the number twelve. If household income did not include such cash assistance over $55 for any months during the year, the amount of the grant to which the household is entitled shall be the maximum amount computed as specified in subsection (b) of this Section. For purposes of this paragraph (c), "cash assistance" does not include any amount received under the federal Supplemental Security Income (SSI) program. (d) Joint ownership. If title to the residence is held jointly by the claimant with a person who is not a member of his or her household, the amount of property taxes accrued used in computing the amount of grant to which he or she is entitled shall be the same percentage of property taxes accrued as is the percentage of ownership held by the claimant in the residence. (e) More than one residence. If a claimant has occupied more than one residence in the taxable year, he or she may claim only one residence for any part of a month. In the case of property taxes accrued, he or she shall prorate 1/12 of the total property taxes accrued on his or her residence to each month that he or she owned and occupied that residence; and, in the case of rent constituting property taxes accrued, shall prorate each month's rent payments to the residence actually occupied during that month. (f) (Blank). (g) Effective January 1, 2006, there is hereby established a program of pharmaceutical assistance to the aged and disabled, entitled the Illinois Seniors and Disabled Drug Coverage Program, which shall be administered by the Department of Healthcare and Family Services and the Department on Aging in accordance with this subsection, to consist of coverage of specified prescription drugs on behalf of beneficiaries of the program as set forth in this subsection. To become a beneficiary under the program established under this subsection, a person must: (1) be (i) 65 years of age or older or (ii) disabled;
and
(2) be domiciled in this State; and (3) enroll with a qualified Medicare Part D
Prescription Drug Plan if eligible and apply for all available subsidies under Medicare Part D; and
(4) for the 2006 and 2007 claim years, have a maximum
household income of (i) less than $21,218 for a household containing one person, (ii) less than $28,480 for a household containing 2 persons, or (iii) less than $35,740 for a household containing 3 or more persons; and
(5) for the 2008 claim year, have a maximum household
income of (i) less than $22,218 for a household containing one person, (ii) $29,480 for a household containing 2 persons, or (iii) $36,740 for a household containing 3 or more persons; and
(6) for 2009 claim year applications submitted during
calendar year 2010, have annual household income of less than (i) $27,610 for a household containing one person; (ii) less than $36,635 for a household containing 2 persons; or (iii) less than $45,657 for a household containing 3 or more persons.
The Department of Healthcare and Family Services may
adopt rules such that on January 1, 2011, and thereafter, the foregoing household income eligibility limits may be changed to reflect the annual cost of living adjustment in Social Security and Supplemental Security Income benefits that are applicable to the year for which those benefits are being reported as income on an application.
All individuals enrolled as of December 31, 2005, in the
pharmaceutical assistance program operated pursuant to subsection (f) of this Section and all individuals enrolled as of December 31, 2005, in the SeniorCare Medicaid waiver program operated pursuant to Section 5‑5.12a of the Illinois Public Aid Code shall be automatically enrolled in the program established by this subsection for the first year of operation without the need for further application, except that they must apply for Medicare Part D and the Low Income Subsidy under Medicare Part D. A person enrolled in the pharmaceutical assistance program operated pursuant to subsection (f) of this Section as of December 31, 2005, shall not lose eligibility in future years due only to the fact that they have not reached the age of 65.
To the extent permitted by federal law, the Department
may act as an authorized representative of a beneficiary in order to enroll the beneficiary in a Medicare Part D Prescription Drug Plan if the beneficiary has failed to choose a plan and, where possible, to enroll beneficiaries in the low‑income subsidy program under Medicare Part D or assist them in enrolling in that program.
Beneficiaries under the program established under this
subsection shall be divided into the following 4 eligibility groups:
(A) Eligibility Group 1 shall consist of
beneficiaries who are not eligible for Medicare Part D coverage and who are:
(i) disabled and under age 65; or (ii) age 65 or older, with incomes over 200% of
the Federal Poverty Level; or
(iii) age 65 or older, with incomes at or below
200% of the Federal Poverty Level and not eligible for federally funded means‑tested benefits due to immigration status.
(B) Eligibility Group 2 shall consist of
beneficiaries who are eligible for Medicare Part D coverage.
(C) Eligibility Group 3 shall consist of
beneficiaries age 65 or older, with incomes at or below 200% of the Federal Poverty Level, who are not barred from receiving federally funded means‑tested benefits due to immigration status and are not eligible for Medicare Part D coverage.
If the State applies and receives federal approval
for a waiver under Title XIX of the Social Security Act, persons in Eligibility Group 3 shall continue to receive benefits through the approved waiver, and Eligibility Group 3 may be expanded to include disabled persons under age 65 with incomes under 200% of the Federal Poverty Level who are not eligible for Medicare and who are not barred from receiving federally funded means‑tested benefits due to immigration status.
(D) Eligibility Group 4 shall consist of
beneficiaries who are otherwise described in Eligibility Group 2 who have a diagnosis of HIV or AIDS.
The program established under this subsection shall cover
the cost of covered prescription drugs in excess of the beneficiary cost‑sharing amounts set forth in this paragraph that are not covered by Medicare. In 2006, beneficiaries shall pay a co‑payment of $2 for each prescription of a generic drug and $5 for each prescription of a brand‑name drug. In future years, beneficiaries shall pay co‑payments equal to the co‑payments required under Medicare Part D for "other low‑income subsidy eligible individuals" pursuant to 42 CFR 423.782(b). For individuals in Eligibility Groups 1, 2, and 3, once the program established under this subsection and Medicare combined have paid $1,750 in a year for covered prescription drugs, the beneficiary shall pay 20% of the cost of each prescription in addition to the co‑payments set forth in this paragraph. For individuals in Eligibility Group 4, once the program established under this subsection and Medicare combined have paid $1,750 in a year for covered prescription drugs, the beneficiary shall pay 20% of the cost of each prescription in addition to the co‑payments set forth in this paragraph unless the drug is included in the formulary of the Illinois AIDS Drug Assistance Program operated by the Illinois Department of Public Health and covered by the Medicare Part D Prescription Drug Plan in which the beneficiary is enrolled. If the drug is included in the formulary of the Illinois AIDS Drug Assistance Program and covered by the Medicare Part D Prescription Drug Plan in which the beneficiary is enrolled, individuals in Eligibility Group 4 shall continue to pay the co‑payments set forth in this paragraph after the program established under this subsection and Medicare combined have paid $1,750 in a year for covered prescription drugs.
For beneficiaries eligible for Medicare Part D coverage,
the program established under this subsection shall pay 100% of the premiums charged by a qualified Medicare Part D Prescription Drug Plan for Medicare Part D basic prescription drug coverage, not including any late enrollment penalties. Qualified Medicare Part D Prescription Drug Plans may be limited by the Department of Healthcare and Family Services to those plans that sign a coordination agreement with the Department.
Notwithstanding Section 3.15, for purposes of the program
established under this subsection, the term "covered prescription drug" has the following meanings:
For Eligibility Group 1, "covered prescription drug"
means: (1) any cardiovascular agent or drug; (2) any insulin or other prescription drug used in the treatment of diabetes, including syringe and needles used to administer the insulin; (3) any prescription drug used in the treatment of arthritis; (4) any prescription drug used in the treatment of cancer; (5) any prescription drug used in the treatment of Alzheimer's disease; (6) any prescription drug used in the treatment of Parkinson's disease; (7) any prescription drug used in the treatment of glaucoma; (8) any prescription drug used in the treatment of lung disease and smoking‑related illnesses; (9) any prescription drug used in the treatment of osteoporosis; and (10) any prescription drug used in the treatment of multiple sclerosis. The Department may add additional therapeutic classes by rule. The Department may adopt a preferred drug list within any of the classes of drugs described in items (1) through (10) of this paragraph. The specific drugs or therapeutic classes of covered prescription drugs shall be indicated by rule.
(320 ILCS 25/1)(from Ch. 67 1/2, par. 401) Sec. 1. Short title; common name. This Article shall be known and may be cited as the Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act. Common references to the "Circuit Breaker Act" mean this Article. As used in this Article, "this Act" means this Article. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/1.5) Sec. 1.5. Implementation of Executive Order No. 3 of 2004. Executive Order No. 3 of 2004, in part, provided for the transfer of the programs under this Act from the Department of Revenue to the Department on Aging and the Department of Healthcare and Family Services. It is the purpose of this amendatory Act of the 96th General Assembly to conform this Act and certain related provisions of other statutes to that Executive Order. This amendatory Act of the 96th General Assembly also makes other substantive changes to this Act. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/2)(from Ch. 67 1/2, par. 402) Sec. 2. Purpose. The purpose of this Act is to provide incentives to the senior citizens and disabled persons of this State to acquire and retain private housing of their choice and at the same time to relieve those citizens from the burdens of extraordinary property taxes and rising drug costs against their increasingly restricted earning power, and thereby to reduce the requirements for public housing in this State. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3)(from Ch. 67 1/2, par. 403) Sec. 3. Definitions. As used in this Act, unless the context otherwise requires, words and phrases have the meanings set forth in the following Sections preceding Section 4. (Source: P.A. 87‑895.)
(320 ILCS 25/3.01)(from Ch. 67 1/2, par. 403.01) Sec. 3.01. Claimant. "Claimant" means an individual who has filed a claim for a property tax relief grant under this Act. In appropriate contexts, "claimant" may also include a person who has applied for pharmaceutical assistance under this Act or for other benefits that are based on eligibility for benefits under this Act. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.01a) Sec. 3.01a. Claim year. "Claim year" means the calendar year prior to the period of time during which a claimant may file an application for benefits under this Act. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.02) Sec. 3.02. (Repealed). (Source: P.A. 77‑2059. Repealed by P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.03) Sec. 3.03. (Repealed). (Source: P.A. 77‑2059. Repealed by P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.03a) Sec. 3.03a. Federal Poverty Level. "Federal Poverty Level" means the federal poverty income guidelines as determined annually by the United States Department of Health and Human Services and updated periodically in the Federal Register by that Department under the authority of 42 U.S.C. 9902(2). (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.04)(from Ch. 67 1/2, par. 403.04) Sec. 3.04. Gross rent. "Gross rent" means the total amount paid solely for the right to occupy a residence. If the residence is a nursing or sheltered care home, "gross rent" means the amount paid in a taxable year that is attributable to the cost of housing, but not of meals or care, for the claimant in that home, determined in accordance with regulations of the Department on Aging. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.05)(from Ch. 67 1/2, par. 403.05) Sec. 3.05. Household. "Household" means a claimant or a claimant and his or her spouse, if any, living together in the same residence. An additional resident may be counted in determining household size. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.05a) Sec. 3.05a. Additional resident. "Additional resident" means a person who (i) is living in the same residence with a claimant for the claim year and at the time of filing the claim, (ii) is not the spouse of the claimant, (iii) does not file a separate claim under this Act for the same period, and (iv) receives more than half of his or her total financial support for that claim year from the household. An additional resident who meets qualifications may receive pharmaceutical assistance based on a claimant's application. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.06)(from Ch. 67 1/2, par. 403.06) Sec. 3.06. Household income. "Household income" means the combined income of the members of a household. The term does not include the income of any qualified additional resident who lives with the claimant. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.07)(from Ch. 67 1/2, par. 403.07) Sec. 3.07. Income. "Income" means adjusted gross income, properly reportable for federal income tax purposes under the provisions of the Internal Revenue Code, modified by adding thereto the sum of the following amounts to the extent deducted or excluded from gross income in the computation of adjusted gross income: (A) An amount equal to all amounts paid or accrued
as interest or dividends during the taxable year;
(B) An amount equal to the amount of tax imposed by
the Illinois Income Tax Act paid for the taxable year;
(C) An amount equal to all amounts received during
the taxable year as an annuity under an annuity, endowment or life insurance contract or under any other contract or agreement;
(D) An amount equal to the amount of benefits paid
under the Federal Social Security Act during the taxable year;
(E) An amount equal to the amount of benefits paid
under the Railroad Retirement Act during the taxable year;
(F) An amount equal to the total amount of cash
public assistance payments received from any governmental agency during the taxable year other than benefits received pursuant to this Act;
(G) An amount equal to any net operating loss
carryover deduction or capital loss carryover deduction during the taxable year; and
(H) An amount equal to any benefits received under
the Workers' Compensation Act or the Workers' Occupational Diseases Act during the taxable year.
"Income" does not include any distributions or items of income described under subparagraph (X) of paragraph (2) of subsection (a) of Section 203 of the Illinois Income Tax Act or any payments under Section 2201 or Section 2202 of the American Recovery and Reinvestment Act of 2009. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.08)(from Ch. 67 1/2, par. 403.08) Sec. 3.08. Internal Revenue Code. "Internal Revenue Code" means the United States Internal Revenue Code of 1986 or any successor law or laws relating to federal income taxes in effect for the year. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.09)(from Ch. 67 1/2, par. 403.09) Sec. 3.09. Property taxes accrued. "Property taxes accrued" means the ad valorem property taxes extended against a residence, but does not include special assessments, interest or charges for service. In the case of real estate improved with a multidwelling or multipurpose building, "property taxes accrued" extended against a residence within such a building is an amount equal to the same percentage of the total property taxes extended against that real estate as improved as the value of the residence is to the total value of the building. If the multidwelling building is owned and operated as a cooperative, the value of an individual residence is the value of the interest in the cooperative held by the owner of record of the legal or equitable interest, other than a leasehold interest, in the cooperative which confers the right to occupy that residence. In determining the amount of grant under Section 4, the applicable "property taxes accrued", as determined under this Section, are those payable or paid in the last preceding taxable year. In addition, if the residence is a mobile home as defined in and subject to the tax imposed by the Mobile Home Local Services Tax Act, "property taxes accrued" includes the amount of privilege tax paid during the calendar year for which benefits are claimed under that Act on that mobile home. If (i) the residence is a mobile home, (ii) the resident is the record owner of the property upon which the mobile home is located, and (iii) the resident is liable for the taxes imposed under the Property Tax Code for both the mobile home and the property, then "property taxes accrued" includes the amount of property taxes paid on both the mobile home and the property upon which the mobile home is located. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.10)(from Ch. 67 1/2, par. 403.10) Sec. 3.10. Regulations. "Regulations" includes both rules promulgated and forms prescribed by the applicable Department. In this Act, references to the rules of the Department on Aging or the Department of Healthcare and Family Services shall be deemed to include, in appropriate cases, the corresponding rules adopted by the Department of Revenue, to the extent that those rules continue in force under Executive Order No. 3 of 2004. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.11)(from Ch. 67 1/2, par. 403.11) Sec. 3.11. "Rent constituting property taxes accrued" means 25% of the amount of gross rent paid in a taxable year for a residence which was subject to ad valorem property taxes in that year under the Property Tax Code. (Source: P.A. 87‑860; 88‑670, eff. 12‑2‑94.)
(320 ILCS 25/3.12)(from Ch. 67 1/2, par. 403.12) Sec. 3.12. Residence. "Residence" means the principal dwelling place occupied in this State by a household and so much of the surrounding land as is reasonably necessary for use of the dwelling as a home, and includes rental property, mobile homes, single family dwellings, and units in multifamily, multidwelling or multipurpose buildings. If the assessor has established a specific legal description for a portion of property constituting the residence, then that portion of property shall be deemed "residence" for the purposes of this Act. "Residence" also includes that portion of a nursing or sheltered care home occupied as a dwelling by a claimant, determined as prescribed in regulations of the Department on Aging. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.13)(from Ch. 67 1/2, par. 403.13) Sec. 3.13. "Taxable year" means the calendar year during which ad valorem property taxes payable in the next succeeding calendar year were levied. (Source: P. A. 77‑2059.)
(320 ILCS 25/3.14)(from Ch. 67 1/2, par. 403.14) Sec. 3.14. "Disabled person" means a person unable to engage in any substantial gainful activity by reason of a medically determinable physical or mental impairment which can be expected to result in death or has lasted or can be expected to last for a continuous period of not less than 12 months. Disabled persons filing claims under this Act shall submit proof of disability in such form and manner as the Department shall by rule and regulation prescribe. Proof that a claimant is eligible to receive disability benefits under the Federal Social Security Act shall constitute proof of disability for purposes of this Act. Issuance of an Illinois Disabled Person Identification Card stating that the claimant is under a Class 2 disability, as defined in Section 4A of The Illinois Identification Card Act, shall constitute proof that the person named thereon is a disabled person for purposes of this Act. A disabled person not covered under the Federal Social Security Act and not presenting a Disabled Person Identification Card stating that the claimant is under a Class 2 disability shall be examined by a physician designated by the Department, and his status as a disabled person determined using the same standards as used by the Social Security Administration. The costs of any required examination shall be borne by the claimant. (Source: P.A. 83‑1421.)
(320 ILCS 25/3.15) Sec. 3.15. (Repealed). (Source: P.A. 93‑528, eff. 1‑1‑04. Repealed by P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.16) Sec. 3.16. (Repealed). (Source: P.A. 92‑597, eff. 6‑28‑02. Repealed by P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.17) Sec. 3.17. (Repealed). (Source: P.A. 95‑689, eff. 10‑29‑07. Repealed by P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/4)(from Ch. 67 1/2, par. 404) Sec. 4. Amount of Grant. (a) In general. Any individual 65 years or older or any individual who will become 65 years old during the calendar year in which a claim is filed, and any surviving spouse of such a claimant, who at the time of death received or was entitled to receive a grant pursuant to this Section, which surviving spouse will become 65 years of age within the 24 months immediately following the death of such claimant and which surviving spouse but for his or her age is otherwise qualified to receive a grant pursuant to this Section, and any disabled person whose annual household income is less than the income eligibility limitation, as defined in subsection (a‑5) and whose household is liable for payment of property taxes accrued or has paid rent constituting property taxes accrued and is domiciled in this State at the time he or she files his or her claim is entitled to claim a grant under this Act. With respect to claims filed by individuals who will become 65 years old during the calendar year in which a claim is filed, the amount of any grant to which that household is entitled shall be an amount equal to 1/12 of the amount to which the claimant would otherwise be entitled as provided in this Section, multiplied by the number of months in which the claimant was 65 in the calendar year in which the claim is filed. (a‑5) Income eligibility limitation. For purposes of this Section, "income eligibility limitation" means an amount for grant years 2008 and thereafter: (1) less than $22,218 for a household containing one
person;
(2) less than $29,480 for a household containing 2
persons; or
(3) less than $36,740 for a household containing 3 or
more persons.
For 2009 claim year applications submitted during calendar year 2010, a household must have annual household income of less than $27,610 for a household containing one person; less than $36,635 for a household containing 2 persons; or less than $45,657 for a household containing 3 or more persons. The Department on Aging may adopt rules such that on January 1, 2011, and thereafter, the foregoing household income eligibility limits may be changed to reflect the annual cost of living adjustment in Social Security and Supplemental Security Income benefits that are applicable to the year for which those benefits are being reported as income on an application. If a person files as a surviving spouse, then only his or her income shall be counted in determining his or her household income. (b) Limitation. Except as otherwise provided in subsections (a) and (f) of this Section, the maximum amount of grant which a claimant is entitled to claim is the amount by which the property taxes accrued which were paid or payable during the last preceding tax year or rent constituting property taxes accrued upon the claimant's residence for the last preceding taxable year exceeds 3 1/2% of the claimant's household income for that year but in no event is the grant to exceed (i) $700 less 4.5% of household income for that year for those with a household income of $14,000 or less or (ii) $70 if household income for that year is more than $14,000. (c) Public aid recipients. If household income in one or more months during a year includes cash assistance in excess of $55 per month from the Department of Healthcare and Family Services or the Department of Human Services (acting as successor to the Department of Public Aid under the Department of Human Services Act) which was determined under regulations of that Department on a measure of need that included an allowance for actual rent or property taxes paid by the recipient of that assistance, the amount of grant to which that household is entitled, except as otherwise provided in subsection (a), shall be the product of (1) the maximum amount computed as specified in subsection (b) of this Section and (2) the ratio of the number of months in which household income did not include such cash assistance over $55 to the number twelve. If household income did not include such cash assistance over $55 for any months during the year, the amount of the grant to which the household is entitled shall be the maximum amount computed as specified in subsection (b) of this Section. For purposes of this paragraph (c), "cash assistance" does not include any amount received under the federal Supplemental Security Income (SSI) program. (d) Joint ownership. If title to the residence is held jointly by the claimant with a person who is not a member of his or her household, the amount of property taxes accrued used in computing the amount of grant to which he or she is entitled shall be the same percentage of property taxes accrued as is the percentage of ownership held by the claimant in the residence. (e) More than one residence. If a claimant has occupied more than one residence in the taxable year, he or she may claim only one residence for any part of a month. In the case of property taxes accrued, he or she shall prorate 1/12 of the total property taxes accrued on his or her residence to each month that he or she owned and occupied that residence; and, in the case of rent constituting property taxes accrued, shall prorate each month's rent payments to the residence actually occupied during that month. (f) (Blank). (g) Effective January 1, 2006, there is hereby established a program of pharmaceutical assistance to the aged and disabled, entitled the Illinois Seniors and Disabled Drug Coverage Program, which shall be administered by the Department of Healthcare and Family Services and the Department on Aging in accordance with this subsection, to consist of coverage of specified prescription drugs on behalf of beneficiaries of the program as set forth in this subsection. To become a beneficiary under the program established under this subsection, a person must: (1) be (i) 65 years of age or older or (ii) disabled;
and
(2) be domiciled in this State; and (3) enroll with a qualified Medicare Part D
Prescription Drug Plan if eligible and apply for all available subsidies under Medicare Part D; and
(4) for the 2006 and 2007 claim years, have a maximum
household income of (i) less than $21,218 for a household containing one person, (ii) less than $28,480 for a household containing 2 persons, or (iii) less than $35,740 for a household containing 3 or more persons; and
(5) for the 2008 claim year, have a maximum household
income of (i) less than $22,218 for a household containing one person, (ii) $29,480 for a household containing 2 persons, or (iii) $36,740 for a household containing 3 or more persons; and
(6) for 2009 claim year applications submitted during
calendar year 2010, have annual household income of less than (i) $27,610 for a household containing one person; (ii) less than $36,635 for a household containing 2 persons; or (iii) less than $45,657 for a household containing 3 or more persons.
The Department of Healthcare and Family Services may
adopt rules such that on January 1, 2011, and thereafter, the foregoing household income eligibility limits may be changed to reflect the annual cost of living adjustment in Social Security and Supplemental Security Income benefits that are applicable to the year for which those benefits are being reported as income on an application.
All individuals enrolled as of December 31, 2005, in the
pharmaceutical assistance program operated pursuant to subsection (f) of this Section and all individuals enrolled as of December 31, 2005, in the SeniorCare Medicaid waiver program operated pursuant to Section 5‑5.12a of the Illinois Public Aid Code shall be automatically enrolled in the program established by this subsection for the first year of operation without the need for further application, except that they must apply for Medicare Part D and the Low Income Subsidy under Medicare Part D. A person enrolled in the pharmaceutical assistance program operated pursuant to subsection (f) of this Section as of December 31, 2005, shall not lose eligibility in future years due only to the fact that they have not reached the age of 65.
To the extent permitted by federal law, the Department
may act as an authorized representative of a beneficiary in order to enroll the beneficiary in a Medicare Part D Prescription Drug Plan if the beneficiary has failed to choose a plan and, where possible, to enroll beneficiaries in the low‑income subsidy program under Medicare Part D or assist them in enrolling in that program.
Beneficiaries under the program established under this
subsection shall be divided into the following 4 eligibility groups:
(A) Eligibility Group 1 shall consist of
beneficiaries who are not eligible for Medicare Part D coverage and who are:
(i) disabled and under age 65; or (ii) age 65 or older, with incomes over 200% of
the Federal Poverty Level; or
(iii) age 65 or older, with incomes at or below
200% of the Federal Poverty Level and not eligible for federally funded means‑tested benefits due to immigration status.
(B) Eligibility Group 2 shall consist of
beneficiaries who are eligible for Medicare Part D coverage.
(C) Eligibility Group 3 shall consist of
beneficiaries age 65 or older, with incomes at or below 200% of the Federal Poverty Level, who are not barred from receiving federally funded means‑tested benefits due to immigration status and are not eligible for Medicare Part D coverage.
If the State applies and receives federal approval
for a waiver under Title XIX of the Social Security Act, persons in Eligibility Group 3 shall continue to receive benefits through the approved waiver, and Eligibility Group 3 may be expanded to include disabled persons under age 65 with incomes under 200% of the Federal Poverty Level who are not eligible for Medicare and who are not barred from receiving federally funded means‑tested benefits due to immigration status.
(D) Eligibility Group 4 shall consist of
beneficiaries who are otherwise described in Eligibility Group 2 who have a diagnosis of HIV or AIDS.
The program established under this subsection shall cover
the cost of covered prescription drugs in excess of the beneficiary cost‑sharing amounts set forth in this paragraph that are not covered by Medicare. In 2006, beneficiaries shall pay a co‑payment of $2 for each prescription of a generic drug and $5 for each prescription of a brand‑name drug. In future years, beneficiaries shall pay co‑payments equal to the co‑payments required under Medicare Part D for "other low‑income subsidy eligible individuals" pursuant to 42 CFR 423.782(b). For individuals in Eligibility Groups 1, 2, and 3, once the program established under this subsection and Medicare combined have paid $1,750 in a year for covered prescription drugs, the beneficiary shall pay 20% of the cost of each prescription in addition to the co‑payments set forth in this paragraph. For individuals in Eligibility Group 4, once the program established under this subsection and Medicare combined have paid $1,750 in a year for covered prescription drugs, the beneficiary shall pay 20% of the cost of each prescription in addition to the co‑payments set forth in this paragraph unless the drug is included in the formulary of the Illinois AIDS Drug Assistance Program operated by the Illinois Department of Public Health and covered by the Medicare Part D Prescription Drug Plan in which the beneficiary is enrolled. If the drug is included in the formulary of the Illinois AIDS Drug Assistance Program and covered by the Medicare Part D Prescription Drug Plan in which the beneficiary is enrolled, individuals in Eligibility Group 4 shall continue to pay the co‑payments set forth in this paragraph after the program established under this subsection and Medicare combined have paid $1,750 in a year for covered prescription drugs.
For beneficiaries eligible for Medicare Part D coverage,
the program established under this subsection shall pay 100% of the premiums charged by a qualified Medicare Part D Prescription Drug Plan for Medicare Part D basic prescription drug coverage, not including any late enrollment penalties. Qualified Medicare Part D Prescription Drug Plans may be limited by the Department of Healthcare and Family Services to those plans that sign a coordination agreement with the Department.
Notwithstanding Section 3.15, for purposes of the program
established under this subsection, the term "covered prescription drug" has the following meanings:
For Eligibility Group 1, "covered prescription drug"
means: (1) any cardiovascular agent or drug; (2) any insulin or other prescription drug used in the treatment of diabetes, including syringe and needles used to administer the insulin; (3) any prescription drug used in the treatment of arthritis; (4) any prescription drug used in the treatment of cancer; (5) any prescription drug used in the treatment of Alzheimer's disease; (6) any prescription drug used in the treatment of Parkinson's disease; (7) any prescription drug used in the treatment of glaucoma; (8) any prescription drug used in the treatment of lung disease and smoking‑related illnesses; (9) any prescription drug used in the treatment of osteoporosis; and (10) any prescription drug used in the treatment of multiple sclerosis. The Department may add additional therapeutic classes by rule. The Department may adopt a preferred drug list within any of the classes of drugs described in items (1) through (10) of this paragraph. The specific drugs or therapeutic classes of covered prescription drugs shall be indicated by rule.
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(320 ILCS 25/1)(from Ch. 67 1/2, par. 401) Sec. 1. Short title; common name. This Article shall be known and may be cited as the Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act. Common references to the "Circuit Breaker Act" mean this Article. As used in this Article, "this Act" means this Article. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/1.5) Sec. 1.5. Implementation of Executive Order No. 3 of 2004. Executive Order No. 3 of 2004, in part, provided for the transfer of the programs under this Act from the Department of Revenue to the Department on Aging and the Department of Healthcare and Family Services. It is the purpose of this amendatory Act of the 96th General Assembly to conform this Act and certain related provisions of other statutes to that Executive Order. This amendatory Act of the 96th General Assembly also makes other substantive changes to this Act. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/2)(from Ch. 67 1/2, par. 402) Sec. 2. Purpose. The purpose of this Act is to provide incentives to the senior citizens and disabled persons of this State to acquire and retain private housing of their choice and at the same time to relieve those citizens from the burdens of extraordinary property taxes and rising drug costs against their increasingly restricted earning power, and thereby to reduce the requirements for public housing in this State. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3)(from Ch. 67 1/2, par. 403) Sec. 3. Definitions. As used in this Act, unless the context otherwise requires, words and phrases have the meanings set forth in the following Sections preceding Section 4. (Source: P.A. 87‑895.)
(320 ILCS 25/3.01)(from Ch. 67 1/2, par. 403.01) Sec. 3.01. Claimant. "Claimant" means an individual who has filed a claim for a property tax relief grant under this Act. In appropriate contexts, "claimant" may also include a person who has applied for pharmaceutical assistance under this Act or for other benefits that are based on eligibility for benefits under this Act. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.01a) Sec. 3.01a. Claim year. "Claim year" means the calendar year prior to the period of time during which a claimant may file an application for benefits under this Act. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.02) Sec. 3.02. (Repealed). (Source: P.A. 77‑2059. Repealed by P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.03) Sec. 3.03. (Repealed). (Source: P.A. 77‑2059. Repealed by P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.03a) Sec. 3.03a. Federal Poverty Level. "Federal Poverty Level" means the federal poverty income guidelines as determined annually by the United States Department of Health and Human Services and updated periodically in the Federal Register by that Department under the authority of 42 U.S.C. 9902(2). (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.04)(from Ch. 67 1/2, par. 403.04) Sec. 3.04. Gross rent. "Gross rent" means the total amount paid solely for the right to occupy a residence. If the residence is a nursing or sheltered care home, "gross rent" means the amount paid in a taxable year that is attributable to the cost of housing, but not of meals or care, for the claimant in that home, determined in accordance with regulations of the Department on Aging. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.05)(from Ch. 67 1/2, par. 403.05) Sec. 3.05. Household. "Household" means a claimant or a claimant and his or her spouse, if any, living together in the same residence. An additional resident may be counted in determining household size. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.05a) Sec. 3.05a. Additional resident. "Additional resident" means a person who (i) is living in the same residence with a claimant for the claim year and at the time of filing the claim, (ii) is not the spouse of the claimant, (iii) does not file a separate claim under this Act for the same period, and (iv) receives more than half of his or her total financial support for that claim year from the household. An additional resident who meets qualifications may receive pharmaceutical assistance based on a claimant's application. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.06)(from Ch. 67 1/2, par. 403.06) Sec. 3.06. Household income. "Household income" means the combined income of the members of a household. The term does not include the income of any qualified additional resident who lives with the claimant. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.07)(from Ch. 67 1/2, par. 403.07) Sec. 3.07. Income. "Income" means adjusted gross income, properly reportable for federal income tax purposes under the provisions of the Internal Revenue Code, modified by adding thereto the sum of the following amounts to the extent deducted or excluded from gross income in the computation of adjusted gross income: (A) An amount equal to all amounts paid or accrued
as interest or dividends during the taxable year;
(B) An amount equal to the amount of tax imposed by
the Illinois Income Tax Act paid for the taxable year;
(C) An amount equal to all amounts received during
the taxable year as an annuity under an annuity, endowment or life insurance contract or under any other contract or agreement;
(D) An amount equal to the amount of benefits paid
under the Federal Social Security Act during the taxable year;
(E) An amount equal to the amount of benefits paid
under the Railroad Retirement Act during the taxable year;
(F) An amount equal to the total amount of cash
public assistance payments received from any governmental agency during the taxable year other than benefits received pursuant to this Act;
(G) An amount equal to any net operating loss
carryover deduction or capital loss carryover deduction during the taxable year; and
(H) An amount equal to any benefits received under
the Workers' Compensation Act or the Workers' Occupational Diseases Act during the taxable year.
"Income" does not include any distributions or items of income described under subparagraph (X) of paragraph (2) of subsection (a) of Section 203 of the Illinois Income Tax Act or any payments under Section 2201 or Section 2202 of the American Recovery and Reinvestment Act of 2009. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.08)(from Ch. 67 1/2, par. 403.08) Sec. 3.08. Internal Revenue Code. "Internal Revenue Code" means the United States Internal Revenue Code of 1986 or any successor law or laws relating to federal income taxes in effect for the year. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.09)(from Ch. 67 1/2, par. 403.09) Sec. 3.09. Property taxes accrued. "Property taxes accrued" means the ad valorem property taxes extended against a residence, but does not include special assessments, interest or charges for service. In the case of real estate improved with a multidwelling or multipurpose building, "property taxes accrued" extended against a residence within such a building is an amount equal to the same percentage of the total property taxes extended against that real estate as improved as the value of the residence is to the total value of the building. If the multidwelling building is owned and operated as a cooperative, the value of an individual residence is the value of the interest in the cooperative held by the owner of record of the legal or equitable interest, other than a leasehold interest, in the cooperative which confers the right to occupy that residence. In determining the amount of grant under Section 4, the applicable "property taxes accrued", as determined under this Section, are those payable or paid in the last preceding taxable year. In addition, if the residence is a mobile home as defined in and subject to the tax imposed by the Mobile Home Local Services Tax Act, "property taxes accrued" includes the amount of privilege tax paid during the calendar year for which benefits are claimed under that Act on that mobile home. If (i) the residence is a mobile home, (ii) the resident is the record owner of the property upon which the mobile home is located, and (iii) the resident is liable for the taxes imposed under the Property Tax Code for both the mobile home and the property, then "property taxes accrued" includes the amount of property taxes paid on both the mobile home and the property upon which the mobile home is located. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.10)(from Ch. 67 1/2, par. 403.10) Sec. 3.10. Regulations. "Regulations" includes both rules promulgated and forms prescribed by the applicable Department. In this Act, references to the rules of the Department on Aging or the Department of Healthcare and Family Services shall be deemed to include, in appropriate cases, the corresponding rules adopted by the Department of Revenue, to the extent that those rules continue in force under Executive Order No. 3 of 2004. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.11)(from Ch. 67 1/2, par. 403.11) Sec. 3.11. "Rent constituting property taxes accrued" means 25% of the amount of gross rent paid in a taxable year for a residence which was subject to ad valorem property taxes in that year under the Property Tax Code. (Source: P.A. 87‑860; 88‑670, eff. 12‑2‑94.)
(320 ILCS 25/3.12)(from Ch. 67 1/2, par. 403.12) Sec. 3.12. Residence. "Residence" means the principal dwelling place occupied in this State by a household and so much of the surrounding land as is reasonably necessary for use of the dwelling as a home, and includes rental property, mobile homes, single family dwellings, and units in multifamily, multidwelling or multipurpose buildings. If the assessor has established a specific legal description for a portion of property constituting the residence, then that portion of property shall be deemed "residence" for the purposes of this Act. "Residence" also includes that portion of a nursing or sheltered care home occupied as a dwelling by a claimant, determined as prescribed in regulations of the Department on Aging. (Source: P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.13)(from Ch. 67 1/2, par. 403.13) Sec. 3.13. "Taxable year" means the calendar year during which ad valorem property taxes payable in the next succeeding calendar year were levied. (Source: P. A. 77‑2059.)
(320 ILCS 25/3.14)(from Ch. 67 1/2, par. 403.14) Sec. 3.14. "Disabled person" means a person unable to engage in any substantial gainful activity by reason of a medically determinable physical or mental impairment which can be expected to result in death or has lasted or can be expected to last for a continuous period of not less than 12 months. Disabled persons filing claims under this Act shall submit proof of disability in such form and manner as the Department shall by rule and regulation prescribe. Proof that a claimant is eligible to receive disability benefits under the Federal Social Security Act shall constitute proof of disability for purposes of this Act. Issuance of an Illinois Disabled Person Identification Card stating that the claimant is under a Class 2 disability, as defined in Section 4A of The Illinois Identification Card Act, shall constitute proof that the person named thereon is a disabled person for purposes of this Act. A disabled person not covered under the Federal Social Security Act and not presenting a Disabled Person Identification Card stating that the claimant is under a Class 2 disability shall be examined by a physician designated by the Department, and his status as a disabled person determined using the same standards as used by the Social Security Administration. The costs of any required examination shall be borne by the claimant. (Source: P.A. 83‑1421.)
(320 ILCS 25/3.15) Sec. 3.15. (Repealed). (Source: P.A. 93‑528, eff. 1‑1‑04. Repealed by P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.16) Sec. 3.16. (Repealed). (Source: P.A. 92‑597, eff. 6‑28‑02. Repealed by P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/3.17) Sec. 3.17. (Repealed). (Source: P.A. 95‑689, eff. 10‑29‑07. Repealed by P.A. 96‑804, eff. 1‑1‑10.)
(320 ILCS 25/4)(from Ch. 67 1/2, par. 404) Sec. 4. Amount of Grant. (a) In general. Any individual 65 years or older or any individual who will become 65 years old during the calendar year in which a claim is filed, and any surviving spouse of such a claimant, who at the time of death received or was entitled to receive a grant pursuant to this Section, which surviving spouse will become 65 years of age within the 24 months immediately following the death of such claimant and which surviving spouse but for his or her age is otherwise qualified to receive a grant pursuant to this Section, and any disabled person whose annual household income is less than the income eligibility limitation, as defined in subsection (a‑5) and whose household is liable for payment of property taxes accrued or has paid rent constituting property taxes accrued and is domiciled in this State at the time he or she files his or her claim is entitled to claim a grant under this Act. With respect to claims filed by individuals who will become 65 years old during the calendar year in which a claim is filed, the amount of any grant to which that household is entitled shall be an amount equal to 1/12 of the amount to which the claimant would otherwise be entitled as provided in this Section, multiplied by the number of months in which the claimant was 65 in the calendar year in which the claim is filed. (a‑5) Income eligibility limitation. For purposes of this Section, "income eligibility limitation" means an amount for grant years 2008 and thereafter: (1) less than $22,218 for a household containing one
person;
(2) less than $29,480 for a household containing 2
persons; or
(3) less than $36,740 for a household containing 3 or
more persons.
For 2009 claim year applications submitted during calendar year 2010, a household must have annual household income of less than $27,610 for a household containing one person; less than $36,635 for a household containing 2 persons; or less than $45,657 for a household containing 3 or more persons. The Department on Aging may adopt rules such that on January 1, 2011, and thereafter, the foregoing household income eligibility limits may be changed to reflect the annual cost of living adjustment in Social Security and Supplemental Security Income benefits that are applicable to the year for which those benefits are being reported as income on an application. If a person files as a surviving spouse, then only his or her income shall be counted in determining his or her household income. (b) Limitation. Except as otherwise provided in subsections (a) and (f) of this Section, the maximum amount of grant which a claimant is entitled to claim is the amount by which the property taxes accrued which were paid or payable during the last preceding tax year or rent constituting property taxes accrued upon the claimant's residence for the last preceding taxable year exceeds 3 1/2% of the claimant's household income for that year but in no event is the grant to exceed (i) $700 less 4.5% of household income for that year for those with a household income of $14,000 or less or (ii) $70 if household income for that year is more than $14,000. (c) Public aid recipients. If household income in one or more months during a year includes cash assistance in excess of $55 per month from the Department of Healthcare and Family Services or the Department of Human Services (acting as successor to the Department of Public Aid under the Department of Human Services Act) which was determined under regulations of that Department on a measure of need that included an allowance for actual rent or property taxes paid by the recipient of that assistance, the amount of grant to which that household is entitled, except as otherwise provided in subsection (a), shall be the product of (1) the maximum amount computed as specified in subsection (b) of this Section and (2) the ratio of the number of months in which household income did not include such cash assistance over $55 to the number twelve. If household income did not include such cash assistance over $55 for any months during the year, the amount of the grant to which the household is entitled shall be the maximum amount computed as specified in subsection (b) of this Section. For purposes of this paragraph (c), "cash assistance" does not include any amount received under the federal Supplemental Security Income (SSI) program. (d) Joint ownership. If title to the residence is held jointly by the claimant with a person who is not a member of his or her household, the amount of property taxes accrued used in computing the amount of grant to which he or she is entitled shall be the same percentage of property taxes accrued as is the percentage of ownership held by the claimant in the residence. (e) More than one residence. If a claimant has occupied more than one residence in the taxable year, he or she may claim only one residence for any part of a month. In the case of property taxes accrued, he or she shall prorate 1/12 of the total property taxes accrued on his or her residence to each month that he or she owned and occupied that residence; and, in the case of rent constituting property taxes accrued, shall prorate each month's rent payments to the residence actually occupied during that month. (f) (Blank). (g) Effective January 1, 2006, there is hereby established a program of pharmaceutical assistance to the aged and disabled, entitled the Illinois Seniors and Disabled Drug Coverage Program, which shall be administered by the Department of Healthcare and Family Services and the Department on Aging in accordance with this subsection, to consist of coverage of specified prescription drugs on behalf of beneficiaries of the program as set forth in this subsection. To become a beneficiary under the program established under this subsection, a person must: (1) be (i) 65 years of age or older or (ii) disabled;
and
(2) be domiciled in this State; and (3) enroll with a qualified Medicare Part D
Prescription Drug Plan if eligible and apply for all available subsidies under Medicare Part D; and
(4) for the 2006 and 2007 claim years, have a maximum
household income of (i) less than $21,218 for a household containing one person, (ii) less than $28,480 for a household containing 2 persons, or (iii) less than $35,740 for a household containing 3 or more persons; and
(5) for the 2008 claim year, have a maximum household
income of (i) less than $22,218 for a household containing one person, (ii) $29,480 for a household containing 2 persons, or (iii) $36,740 for a household containing 3 or more persons; and
(6) for 2009 claim year applications submitted during
calendar year 2010, have annual household income of less than (i) $27,610 for a household containing one person; (ii) less than $36,635 for a household containing 2 persons; or (iii) less than $45,657 for a household containing 3 or more persons.
The Department of Healthcare and Family Services may
adopt rules such that on January 1, 2011, and thereafter, the foregoing household income eligibility limits may be changed to reflect the annual cost of living adjustment in Social Security and Supplemental Security Income benefits that are applicable to the year for which those benefits are being reported as income on an application.
All individuals enrolled as of December 31, 2005, in the
pharmaceutical assistance program operated pursuant to subsection (f) of this Section and all individuals enrolled as of December 31, 2005, in the SeniorCare Medicaid waiver program operated pursuant to Section 5‑5.12a of the Illinois Public Aid Code shall be automatically enrolled in the program established by this subsection for the first year of operation without the need for further application, except that they must apply for Medicare Part D and the Low Income Subsidy under Medicare Part D. A person enrolled in the pharmaceutical assistance program operated pursuant to subsection (f) of this Section as of December 31, 2005, shall not lose eligibility in future years due only to the fact that they have not reached the age of 65.
To the extent permitted by federal law, the Department
may act as an authorized representative of a beneficiary in order to enroll the beneficiary in a Medicare Part D Prescription Drug Plan if the beneficiary has failed to choose a plan and, where possible, to enroll beneficiaries in the low‑income subsidy program under Medicare Part D or assist them in enrolling in that program.
Beneficiaries under the program established under this
subsection shall be divided into the following 4 eligibility groups:
(A) Eligibility Group 1 shall consist of
beneficiaries who are not eligible for Medicare Part D coverage and who are:
(i) disabled and under age 65; or (ii) age 65 or older, with incomes over 200% of
the Federal Poverty Level; or
(iii) age 65 or older, with incomes at or below
200% of the Federal Poverty Level and not eligible for federally funded means‑tested benefits due to immigration status.
(B) Eligibility Group 2 shall consist of
beneficiaries who are eligible for Medicare Part D coverage.
(C) Eligibility Group 3 shall consist of
beneficiaries age 65 or older, with incomes at or below 200% of the Federal Poverty Level, who are not barred from receiving federally funded means‑tested benefits due to immigration status and are not eligible for Medicare Part D coverage.
If the State applies and receives federal approval
for a waiver under Title XIX of the Social Security Act, persons in Eligibility Group 3 shall continue to receive benefits through the approved waiver, and Eligibility Group 3 may be expanded to include disabled persons under age 65 with incomes under 200% of the Federal Poverty Level who are not eligible for Medicare and who are not barred from receiving federally funded means‑tested benefits due to immigration status.
(D) Eligibility Group 4 shall consist of
beneficiaries who are otherwise described in Eligibility Group 2 who have a diagnosis of HIV or AIDS.
The program established under this subsection shall cover
the cost of covered prescription drugs in excess of the beneficiary cost‑sharing amounts set forth in this paragraph that are not covered by Medicare. In 2006, beneficiaries shall pay a co‑payment of $2 for each prescription of a generic drug and $5 for each prescription of a brand‑name drug. In future years, beneficiaries shall pay co‑payments equal to the co‑payments required under Medicare Part D for "other low‑income subsidy eligible individuals" pursuant to 42 CFR 423.782(b). For individuals in Eligibility Groups 1, 2, and 3, once the program established under this subsection and Medicare combined have paid $1,750 in a year for covered prescription drugs, the beneficiary shall pay 20% of the cost of each prescription in addition to the co‑payments set forth in this paragraph. For individuals in Eligibility Group 4, once the program established under this subsection and Medicare combined have paid $1,750 in a year for covered prescription drugs, the beneficiary shall pay 20% of the cost of each prescription in addition to the co‑payments set forth in this paragraph unless the drug is included in the formulary of the Illinois AIDS Drug Assistance Program operated by the Illinois Department of Public Health and covered by the Medicare Part D Prescription Drug Plan in which the beneficiary is enrolled. If the drug is included in the formulary of the Illinois AIDS Drug Assistance Program and covered by the Medicare Part D Prescription Drug Plan in which the beneficiary is enrolled, individuals in Eligibility Group 4 shall continue to pay the co‑payments set forth in this paragraph after the program established under this subsection and Medicare combined have paid $1,750 in a year for covered prescription drugs.
For beneficiaries eligible for Medicare Part D coverage,
the program established under this subsection shall pay 100% of the premiums charged by a qualified Medicare Part D Prescription Drug Plan for Medicare Part D basic prescription drug coverage, not including any late enrollment penalties. Qualified Medicare Part D Prescription Drug Plans may be limited by the Department of Healthcare and Family Services to those plans that sign a coordination agreement with the Department.
Notwithstanding Section 3.15, for purposes of the program
established under this subsection, the term "covered prescription drug" has the following meanings:
For Eligibility Group 1, "covered prescription drug"
means: (1) any cardiovascular agent or drug; (2) any insulin or other prescription drug used in the treatment of diabetes, including syringe and needles used to administer the insulin; (3) any prescription drug used in the treatment of arthritis; (4) any prescription drug used in the treatment of cancer; (5) any prescription drug used in the treatment of Alzheimer's disease; (6) any prescription drug used in the treatment of Parkinson's disease; (7) any prescription drug used in the treatment of glaucoma; (8) any prescription drug used in the treatment of lung disease and smoking‑related illnesses; (9) any prescription drug used in the treatment of osteoporosis; and (10) any prescription drug used in the treatment of multiple sclerosis. The Department may add additional therapeutic classes by rule. The Department may adopt a preferred drug list within any of the classes of drugs described in items (1) through (10) of this paragraph. The specific drugs or therapeutic classes of covered prescription drugs shall be indicated by rule.
