Current through Register Vol. 48, No. 38, September 20, 2024
a) Each applicant who qualifies for a High
Impact Business construction jobs credit or an Enterprise Zone construction
jobs credit shall agree to require each contractor and subcontractor who is
engaged in and executing either a High Impact Business construction jobs
project or an Enterprise Zone construction jobs project, for a business that is
entitled to a credit, to:
1)
Make and
keep, for a period of 5 years from the date of the last payment made on or
after June 5, 2019, [20
ILCS 655/5.5(j)(1)]
on a
contract or subcontract for a High Impact Business construction jobs project or
an Enterprise Zone construction jobs project, records for all laborers and
other workers employed by the contractor or subcontractor on the project. The
records shall include the worker's:
A)
Name;
B)
Address;
C)
Telephone number, if
available;
D)
Social Security Number;
E)
Classification or
classifications;
F)
Gross and net wages paid in each pay period;
G)
Number of hours worked each
day;
H)
Starting
and ending times of work each day;
I)
Hourly wage rate;
and
J)
Hourly
overtime wage rate; and
2)
No later than the 15th day of each
calendar month, provide a certified payroll for the immediately preceding month
to the taxpayer in charge of the High Impact Business construction jobs project
or the Enterprise Zone construction jobs project. The taxpayer shall file a
copy of the certified payroll with the Department of Labor and the Department
of Commerce and Economic Opportunity within 5 business days after receiving
the monthly
certified payroll from all contractors
and subcontractors engaged in and executing a High Impact Business construction
jobs project or the Enterprise Zone construction jobs project.
A
certified payroll shall
be filed for only those calendar
months during which construction on a High Impact Business construction jobs
project or an Enterprise Zone construction jobs project has occurred. The
certified payroll shall consist of a complete copy of the records
identified in subsection (a)(1)
, but may exclude the starting
and ending times of work each day. The certified payroll shall be accompanied
by a statement signed by the contractor or subcontractor, or an officer,
employee, or agent of the contractor or subcontractor, stating
that:
A)
the
certified payroll records have been examined and are true and
accurate; and
B)
the contractor or subcontractor is aware that filing a certified
payroll that he or she knows to be false is a Class A
misdemeanor.
b)
A general contractor is not
prohibited from relying on a certified payroll of a lower-tier
subcontractor, if that general contractor does not knowingly
rely upon a subcontractor's false certification. [20
ILCS 655/5.5(j) and 13(d) ]
c) The records submitted under this Section
shall be kept and maintained by the taxpayer in charge of the project
for 5 years from the date of last payment for work on a contract or subcontract
for the project. [20
ILCS 655/5.5(j) and 13(d) ]
