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Public Act 100-0047


 

Public Act 0047 100TH GENERAL ASSEMBLY

  
  
  

 


 
Public Act 100-0047
 
HB1808 EnrolledLRB100 08647 HLH 18782 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 Illinois Income Tax Act is amended by
changing Section 917 as follows:
 
    (35 ILCS 5/917)  (from Ch. 120, par. 9-917)
    Sec. 917. Confidentiality and information sharing.
    (a) Confidentiality. Except as provided in this Section,
all information received by the Department from returns filed
under this Act, or from any investigation conducted under the
provisions of this Act, shall be confidential, except for
official purposes within the Department or pursuant to official
procedures for collection of any State tax or pursuant to an
investigation or audit by the Illinois State Scholarship
Commission of a delinquent student loan or monetary award or
enforcement of any civil or criminal penalty or sanction
imposed by this Act or by another statute imposing a State tax,
and any person who divulges any such information in any manner,
except for such purposes and pursuant to order of the Director
or in accordance with a proper judicial order, shall be guilty
of a Class A misdemeanor. However, the provisions of this
paragraph are not applicable to information furnished to (i)
the Department of Healthcare and Family Services (formerly
Department of Public Aid), State's Attorneys, and the Attorney
General for child support enforcement purposes and (ii) a
licensed attorney representing the taxpayer where an appeal or
a protest has been filed on behalf of the taxpayer. If it is
necessary to file information obtained pursuant to this Act in
a child support enforcement proceeding, the information shall
be filed under seal.
    (b) Public information. Nothing contained in this Act shall
prevent the Director from publishing or making available to the
public the names and addresses of persons filing returns under
this Act, or from publishing or making available reasonable
statistics concerning the operation of the tax wherein the
contents of returns are grouped into aggregates in such a way
that the information contained in any individual return shall
not be disclosed.
    (c) Governmental agencies. The Director may make available
to the Secretary of the Treasury of the United States or his
delegate, or the proper officer or his delegate of any other
state imposing a tax upon or measured by income, for
exclusively official purposes, information received by the
Department in the administration of this Act, but such
permission shall be granted only if the United States or such
other state, as the case may be, grants the Department
substantially similar privileges. The Director may exchange
information with the Department of Healthcare and Family
Services and the Department of Human Services (acting as
successor to the Department of Public Aid under the Department
of Human Services Act) for the purpose of verifying sources and
amounts of income and for other purposes directly connected
with the administration of this Act, the Illinois Public Aid
Code, and any other health benefit program administered by the
State. The Director may exchange information with the Director
of the Department of Employment Security for the purpose of
verifying sources and amounts of income and for other purposes
directly connected with the administration of this Act and Acts
administered by the Department of Employment Security. The
Director may make available to the Illinois Workers'
Compensation Commission information regarding employers for
the purpose of verifying the insurance coverage required under
the Workers' Compensation Act and Workers' Occupational
Diseases Act. The Director may exchange information with the
Illinois Department on Aging for the purpose of verifying
sources and amounts of income for purposes directly related to
confirming eligibility for participation in the programs of
benefits authorized by the Senior Citizens and Persons with
Disabilities Property Tax Relief and Pharmaceutical Assistance
Act. The Director may exchange information with the State
Treasurer's Office and the Department of Employment Security
for the purpose of implementing, administering, and enforcing
the Illinois Secure Choice Savings Program Act. The Director
may exchange information with the State Treasurer's Office for
the purpose of administering the Uniform Disposition of
Unclaimed Property Act or successor Acts.
    The Director may make available to any State agency,
including the Illinois Supreme Court, which licenses persons to
engage in any occupation, information that a person licensed by
such agency has failed to file returns under this Act or pay
the tax, penalty and interest shown therein, or has failed to
pay any final assessment of tax, penalty or interest due under
this Act. The Director may make available to any State agency,
including the Illinois Supreme Court, information regarding
whether a bidder, contractor, or an affiliate of a bidder or
contractor has failed to file returns under this Act or pay the
tax, penalty, and interest shown therein, or has failed to pay
any final assessment of tax, penalty, or interest due under
this Act, for the limited purpose of enforcing bidder and
contractor certifications. For purposes of this Section, the
term "affiliate" means any entity that (1) directly,
indirectly, or constructively controls another entity, (2) is
directly, indirectly, or constructively controlled by another
entity, or (3) is subject to the control of a common entity.
For purposes of this subsection (a), an entity controls another
entity if it owns, directly or individually, more than 10% of
the voting securities of that entity. As used in this
subsection (a), the term "voting security" means a security
that (1) confers upon the holder the right to vote for the
election of members of the board of directors or similar
governing body of the business or (2) is convertible into, or
entitles the holder to receive upon its exercise, a security
that confers such a right to vote. A general partnership
interest is a voting security.
    The Director may make available to any State agency,
including the Illinois Supreme Court, units of local
government, and school districts, information regarding
whether a bidder or contractor is an affiliate of a person who
is not collecting and remitting Illinois Use taxes, for the
limited purpose of enforcing bidder and contractor
certifications.
    The Director may also make available to the Secretary of
State information that a corporation which has been issued a
certificate of incorporation by the Secretary of State has
failed to file returns under this Act or pay the tax, penalty
and interest shown therein, or has failed to pay any final
assessment of tax, penalty or interest due under this Act. An
assessment is final when all proceedings in court for review of
such assessment have terminated or the time for the taking
thereof has expired without such proceedings being instituted.
For taxable years ending on or after December 31, 1987, the
Director may make available to the Director or principal
officer of any Department of the State of Illinois, information
that a person employed by such Department has failed to file
returns under this Act or pay the tax, penalty and interest
shown therein. For purposes of this paragraph, the word
"Department" shall have the same meaning as provided in Section
3 of the State Employees Group Insurance Act of 1971.
    (d) The Director shall make available for public inspection
in the Department's principal office and for publication, at
cost, administrative decisions issued on or after January 1,
1995. These decisions are to be made available in a manner so
that the following taxpayer information is not disclosed:
        (1) The names, addresses, and identification numbers
    of the taxpayer, related entities, and employees.
        (2) At the sole discretion of the Director, trade
    secrets or other confidential information identified as
    such by the taxpayer, no later than 30 days after receipt
    of an administrative decision, by such means as the
    Department shall provide by rule.
    The Director shall determine the appropriate extent of the
deletions allowed in paragraph (2). In the event the taxpayer
does not submit deletions, the Director shall make only the
deletions specified in paragraph (1).
    The Director shall make available for public inspection and
publication an administrative decision within 180 days after
the issuance of the administrative decision. The term
"administrative decision" has the same meaning as defined in
Section 3-101 of Article III of the Code of Civil Procedure.
Costs collected under this Section shall be paid into the Tax
Compliance and Administration Fund.
    (e) Nothing contained in this Act shall prevent the
Director from divulging information to any person pursuant to a
request or authorization made by the taxpayer, by an authorized
representative of the taxpayer, or, in the case of information
related to a joint return, by the spouse filing the joint
return with the taxpayer.
(Source: P.A. 99-143, eff. 7-27-15; 99-571, eff. 7-15-16.)
 
    Section 10. The Uniform Disposition of Unclaimed Property
Act is amended by adding Section 19.5 as follows:
 
    (765 ILCS 1025/19.5 new)
    Sec. 19.5. Tax return identification of apparent owners of
abandoned property.
    (a) At least annually the State Treasurer shall notify the
Department of Revenue of the names of persons appearing to be
owners of abandoned property held by the State Treasurer. The
State Treasurer shall also provide to the Department of Revenue
the social security numbers of such persons, if available.
    (b) The Department of Revenue shall notify the State
Treasurer if any person under subsection (a) has filed an
Illinois income tax return and shall provide the State
Treasurer with the last known address of the person as it
appears in Department of Revenue records, except as prohibited
by federal law. The Department shall also provide any
additional addresses for the same taxpayer from the records of
the Department, except as prohibited by federal law.
    (c) In order to facilitate the return of property under
this Section, the State Treasurer and the Department of Revenue
may enter into an interagency agreement concerning protection
of confidential information, data match rules, and other
issues.
    (d) The State Treasurer may deliver, as provided under
Section 20 of this Act, property or pay the amount owing to a
person matched under this Section without the person filing a
claim under Section 19 of this Act if the following conditions
are met:
        (1) the value of the property that is owed the person
    is $2,000 or less;
        (2) the property is not either tangible property or
    securities;
        (3) the last known address for the person according to
    the Department of Revenue records is less than 12 months
    old; and
        (4) the State Treasurer has evidence sufficient to
    establish that the person who appears in Department of
    Revenue records is the owner of the property and the owner
    currently resides at the last known address from the
    Department of Revenue.
    The State Treasurer may use additional databases to verify
the identity of the person and that the person currently
resides at the last known address.
    (e) If the property owed to a person matched under this
Section has a value of greater than $2,000 or is tangible
property or securities, then the State Treasurer shall provide
notice to the person informing the person that he or she is the
owner of abandoned or unclaimed property held by the State and
may file a claim with the State Treasurer for return of the
property.
 
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 8/11/2017