Public Act 104-0450
 
SB0090 EnrolledLRB104 06245 SPS 16280 b

    AN ACT concerning State government.
 
    Be it enacted by the People of the State of Illinois, 
represented in the General Assembly:
 
    Section 5. The State Comptroller Act is amended by 
changing Section 10.05 as follows:
 
    (15 ILCS 405/10.05)  (from Ch. 15, par. 210.05)
    Sec. 10.05. Deductions from warrants; statement of reason 
for deduction. Whenever any person shall be entitled to a 
warrant or other payment from the treasury or other funds held 
by the State Treasurer, on any account, against whom there 
shall be any then due and payable account or claim in favor of 
the State, the United States upon certification by the 
Secretary of the Treasury of the United States, or his or her 
delegate, pursuant to a reciprocal offset agreement under 
subsection (i-1) of Section 10 of the Illinois State 
Collection Act of 1986, or a unit of local government, a school 
district, a public institution of higher education, as defined 
in Section 1 of the Board of Higher Education Act, a public 
agency or association organized under an intergovernmental 
agreement in accordance with the provisions of the 
Intergovernmental Cooperation Act, including an 
intergovernmental risk management association or 
self-insurance pool, or the clerk of a circuit court, upon 
certification by that entity, the Comptroller, upon 
notification thereof, shall ascertain the amount due and 
payable to the State, the United States, the unit of local 
government, the school district, the public institution of 
higher education, the public agency or association organized 
under an intergovernmental agreement in accordance with the 
provisions of the Intergovernmental Cooperation Act, or the 
clerk of the circuit court, as aforesaid, and draw a warrant on 
the treasury or on other funds held by the State Treasurer, 
stating the amount for which the party was entitled to a 
warrant or other payment, the amount deducted therefrom, and 
on what account, and directing the payment of the balance; 
which warrant or payment as so drawn shall be entered on the 
books of the Treasurer, and such balance only shall be paid. 
The Comptroller may deduct any one or more of the following: 
(i) the entire amount due and payable to the State or a portion 
of the amount due and payable to the State in accordance with 
the request of the notifying agency; (ii) the entire amount 
due and payable to the United States or a portion of the amount 
due and payable to the United States in accordance with a 
reciprocal offset agreement under subsection (i-1) of Section 
10 of the Illinois State Collection Act of 1986; or (iii) the 
entire amount due and payable to the unit of local government, 
the school district, the public institution of higher 
education, the public agency or association organized under an 
intergovernmental agreement in accordance with the provisions 
of the Intergovernmental Cooperation Act, or the clerk of the 
circuit court, or a portion of the amount due and payable to 
that entity, in accordance with an intergovernmental agreement 
authorized under this Section and Section 10.05d. No request 
from a notifying agency, the Secretary of the Treasury of the 
United States, a unit of local government, a school district, 
a public institution of higher education, a public agency or 
association organized under an intergovernmental agreement in 
accordance with the provisions of the Intergovernmental 
Cooperation Act, or the clerk of a circuit court for an amount 
to be deducted under this Section from a wage or salary 
payment, from a contractual payment to an individual for 
personal services, or from pension annuity payments made under 
the Illinois Pension Code shall exceed 25% of the net amount of 
such payment. "Net amount" means that part of the earnings of 
an individual remaining after deduction of any amounts 
required by law to be withheld. For purposes of this 
provision, wage, salary or other payments for personal 
services shall not include final compensation payments for the 
value of accrued vacation, overtime or sick leave. Whenever 
the Comptroller draws a warrant or makes a payment involving a 
deduction ordered under this Section, the Comptroller shall 
notify the payee and the State agency that submitted the 
voucher of the reason for the deduction and he or she shall 
retain a record of such statement in his or her records. As 
used in this Section, an "account or claim in favor of the 
State" includes all amounts owing to "State agencies" as 
defined in Section 7 of this Act. However, the Comptroller 
shall not be required to accept accounts or claims owing to 
funds not held by the State Treasurer, where such accounts or 
claims do not exceed $50, nor shall the Comptroller deduct 
from funds held by the State Treasurer under the Senior 
Citizens and Persons with Disabilities Property Tax Relief Act 
or for payments to institutions from the Illinois Prepaid 
Tuition Trust Fund (unless the Trust Fund moneys are used for 
child support). The Comptroller shall not deduct from payments 
to be disbursed from the Child Support Enforcement Trust Fund 
as provided for under Section 12-10.2 of the Illinois Public 
Aid Code, except for payments representing interest on child 
support obligations under Section 10-16.5 of that Code. The 
Comptroller and the Department of Revenue shall enter into an 
interagency agreement to establish responsibilities, duties, 
and procedures relating to deductions from lottery prizes 
awarded under Section 20.1 of the Illinois Lottery Law. The 
Comptroller may enter into an intergovernmental agreement with 
the Department of Revenue and the Secretary of the Treasury of 
the United States, or his or her delegate, to establish 
responsibilities, duties, and procedures relating to 
reciprocal offset of delinquent State and federal obligations 
pursuant to subsection (i-1) of Section 10 of the Illinois 
State Collection Act of 1986. The Comptroller may enter into 
intergovernmental agreements with a any unit of local 
government, a school district, a public institution of higher 
education, a public agency or association organized under an 
intergovernmental agreement in accordance with the provisions 
of the Intergovernmental Cooperation Act, or the clerk of a 
circuit court to establish responsibilities, duties, and 
procedures to provide for the offset, by the Comptroller, of 
obligations owed to those entities. A request for a deduction 
by a public agency or association organized under an 
intergovernmental agreement in accordance with the provisions 
of the Intergovernmental Cooperation Act shall be accompanied 
by a written agreement between the 2 parties or a court order 
to that effect. 
    For the purposes of this Section, "clerk of a circuit 
court" means the clerk of a circuit court in any county in the 
State. 
(Source: P.A. 99-143, eff. 7-27-15; 100-763, eff. 8-10-18.)
 
    Section 99. Effective date. This Act takes effect July 1, 
2026.