INC TX/USE TX-FORM-TAX AMNESTY Senate SponsorsSen. Don Harmon House Sponsors(Rep. Donald L. Moffitt-William B. Black-Sidney H. Mathias-Fred Crespo-John D. Cavaletto) 7/29/2010SenatePublic Act . . . . . . . . . 96-1388 35 ILCS 105/1from Ch. 120, par. 439.1Amends the Use Tax Act. Makes a technical change in a Section concerning the short title.Senate Floor Amendment No. 1 Deletes reference to:35 ILCS 105/1Adds reference to:35 ILCS 5/502.1 new35 ILCS 105/10from Ch. 120, par. 439.1035 ILCS 105/10.5 newReplaces everything after the enacting clause. Amends the Illinois Income Tax Act and the Use Tax Act. Provides that the Department of Revenue shall print on its standard individual income tax form a provision indicating that if the taxpayer wishes to pay his or her use tax liability he or she may check a box on the return and attach a completed return and payment. Creates a tax amnesty period for taxes due under the Use Tax Act. Provides that the amnesty period shall be in effect from January 1, 2011 through October 15, 2011 and shall apply to taxes due for any taxable period ending after June 30, 2004 and prior to January 1, 2011. Effective immediately.House Committee Amendment No. 1 Replaces everything after the enacting clause. Reinserts the provisions of the engrossed bill with changes. Provides that a taxpayer with an annual use tax liability that does not exceed $600 may report and pay that use tax liability at the same time as his or her individual income tax liability. Provides that, if the taxpayer elects to pay his or her use tax liability at the same time as his or her income tax liability, that use tax liability shall be (i) treated as being due at the same time as the income tax obligation, (ii) assessed, collected, and deposited in the same manner as income taxes, and (iii) treated as an income tax liability for all purposes. Provides that the use tax amnesty period applies only to individual taxpayers. Provides that amnesty shall not be granted to any taxpayer who (i) is a party to any criminal investigation or to any civil or criminal litigation related to the eligible taxes, (ii) is under audit for eligible taxes, or (iii) has been contacted in writing by the Department concerning eligible taxes prior to the taxpayer reporting and paying the eligible taxes. Makes other changes. Effective immediately. 2/6/2009SenateFiled with Secretary by Sen. John J. Cullerton 2/6/2009SenateFirst Reading 2/6/2009SenateReferred to Assignments 3/5/2009SenateAssigned to Executive 3/12/2009SenateDo Pass Executive; 012-000-000 3/12/2009SenatePlaced on Calendar Order of 2nd Reading March 17, 2009 4/3/2009SenateRule 2-10 Third Reading Deadline Established As April 30, 2009 4/23/2009SenateSecond Reading 4/23/2009SenatePlaced on Calendar Order of 3rd Reading April 28, 2009 8/15/2009SenatePursuant to Senate Rule 3-9(b) / Referred to Assignments 3/11/2010SenateChief Sponsor Changed to Sen. Don Harmon 3/15/2010SenateApproved for Consideration Assignments 3/15/2010SenatePlaced on Calendar Order of 3rd Reading March 16, 2010 3/15/2010SenateSenate Floor Amendment No. 1 Filed with Secretary by Sen. Don Harmon 3/15/2010SenateSenate Floor Amendment No. 1 Referred to Assignments 3/16/2010SenateSenate Floor Amendment No. 1 Assignments Refers to Revenue 3/16/2010SenateSenate Floor Amendment No. 1 Recommend Do Adopt Revenue; 006-000-000 3/18/2010SenateRecalled to Second Reading 3/18/2010SenateSenate Floor Amendment No. 1 Adopted; Harmon 3/18/2010SenatePlaced on Calendar Order of 3rd Reading 3/18/2010SenateThird Reading - Passed; 055-000-000 3/18/2010HouseArrived in House 3/23/2010HouseChief House Sponsor Rep. Donald L. Moffitt 3/23/2010HousePlaced on Calendar Order of First Reading 3/23/2010HouseFirst Reading 3/23/2010HouseReferred to Rules Committee 4/8/2010HouseAssigned to Revenue & Finance Committee 4/15/2010HouseRecommends Do Pass Subcommittee/ Revenue & Finance Committee; 003-000-000 4/15/2010HouseRemains in Revenue & Finance Committee 4/23/2010HouseCommittee Deadline Extended-Rule 9(b) April 30, 2010 4/30/2010HouseCommittee/Final Action Deadline Extended-9(b) May 8, 2010 5/3/2010HouseMoved to Suspend Rule 25 Rep. Barbara Flynn Currie 5/3/2010HouseSuspend Rule 25 - Prevailed 5/3/2010HouseHouse Committee Amendment No. 1 Filed with Clerk by Revenue & Finance Committee 5/3/2010HouseHouse Committee Amendment No. 1 Adopted in Revenue & Finance Committee; by Voice Vote 5/3/2010HouseDo Pass as Amended / Short Debate Revenue & Finance Committee; 011-000-000 5/3/2010HousePlaced on Calendar 2nd Reading - Short Debate 5/3/2010HouseSecond Reading - Short Debate 5/3/2010HouseHeld on Calendar Order of Second Reading - Short Debate 5/4/2010HouseSecond Reading - Short Debate 5/4/2010HousePlaced on Calendar Order of 3rd Reading - Short Debate 5/5/2010HouseAdded Alternate Chief Co-Sponsor Rep. William B. Black 5/5/2010HouseAdded Alternate Chief Co-Sponsor Rep. Sidney H. Mathias 5/5/2010HouseAdded Alternate Chief Co-Sponsor Rep. Fred Crespo 5/5/2010HouseThird Reading - Short Debate - Passed 117-000-000 5/5/2010HouseAdded Alternate Chief Co-Sponsor Rep. John D. Cavaletto 5/5/2010SenateSecretary's Desk - Concurrence House Amendment(s) 1 5/5/2010SenatePlaced on Calendar Order of Concurrence House Amendment(s) 1 - May 6, 2010 5/5/2010SenateHouse Committee Amendment No. 1 Motion to Concur Filed with Secretary Sen. Don Harmon 5/5/2010SenateHouse Committee Amendment No. 1 Motion to Concur Referred to Assignments 5/5/2010SenateHouse Committee Amendment No. 1 Motion to Concur Assignments Referred to Executive 5/6/2010SenateHouse Committee Amendment No. 1 Motion To Concur Recommended Do Adopt Executive; 012-000-000 5/6/2010SenateHouse Committee Amendment No. 1 Senate Concurs 056-000-000 5/6/2010SenatePassed Both Houses 6/4/2010SenateSent to the Governor 7/29/2010SenateGovernor Approved 7/29/2010SenateEffective Date July 29, 2010 7/29/2010SenatePublic Act . . . . . . . . . 96-1388