(a) Hospitals dedicated to medical research and medical education shall be classified each State fiscal year in 3 tiers based on specific criteria:
         (1) Tier I. A private academic medical center must:

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Terms Used In Illinois Compiled Statutes 305 ILCS 5/5-5e.2

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • State: when applied to different parts of the United States, may be construed to include the District of Columbia and the several territories, and the words "United States" may be construed to include the said district and territories. See Illinois Compiled Statutes 5 ILCS 70/1.14

             (A) be a hospital located in Illinois which is
        
either:
                (i) under common ownership with the college
            
of medicine of a non-public college or university;
                (ii) a freestanding hospital in which the
            
majority of the clinical chiefs of service or clinical department chairs are department chairmen in an affiliated non-public Illinois medical school; or
                (iii) a children’s hospital which is
            
separately incorporated and non-integrated into the academic medical center hospital but which is the pediatric partner for an academic medical center hospital and which serves as the primary teaching hospital for pediatrics for its affiliated Illinois medical school. A hospital identified herein is deemed to meet the additional Tier I criteria if its partner academic medical center hospital meets the Tier I criteria;
            (B) serve as the training site for at least 30
        
graduate medical education programs accredited by Accreditation Council for Graduate Medical Education;
            (C) facilitate the training on its campus or on
        
affiliated off-campus sites no less than 500 medical students, interns, residents, and fellows during the calendar year preceding the beginning of the State fiscal year;
            (D) perform, either itself or through its
        
affiliated university, at least $12,000,000 in medical research funded through grants or contracts from the National Institutes of Health either directly or, with respect to hospitals described in item (ii) of subparagraph (A) of this paragraph, have as its affiliated non-public Illinois medical school a medical school that performs either itself or through its affiliated University medical research funded using at least $12,000,000 in grants or contracts from the National Institutes of Health; and
            (E) expend directly or indirectly through an
        
affiliated non-public medical school or as part of a hospital system as defined in paragraph (4) of subsection (h) of Section 3-8 of the Service Use Tax Act no less than $5,000,000 toward medical research and education during the calendar year preceding the beginning of the State fiscal year.
        (2) Tier II. A public academic medical center must:
             (A) be a hospital located in Illinois which is a
        
primary teaching hospital affiliated with;
                (i) University of Illinois School of Medicine
            
at Chicago; or
                (ii) University of Illinois School of
            
Medicine at Peoria; or
                (iii) University of Illinois School of
            
Medicine at Rockford; or
                (iv) University of Illinois School of
            
Medicine at Urbana; or
                (v) Southern Illinois University School of
            
Medicine in Springfield; and
            (B) contribute no less than $2,500,000 toward
        
medical research and education during the calendar year preceding the beginning of the State fiscal year.
        (3) Tier III. A major teaching hospital must:
             (A) be an Illinois hospital with 100 or more
        
interns and residents or with a ratio of interns and residents to beds greater than or equal to 0.25; and
            (B) support at least one graduate medical
        
education program accredited by Accreditation Council for Graduate Medical Education.
    (b) All hospitals seeking to qualify for Tier I, Tier II, or Tier III recognition must annually submit a report to the Department with supporting documentation and attesting to meeting the requirements in this Section. Such reporting must also describe each hospital’s education and research activities for the preceding year.