ESTATE TAX-WAIVE PENALTIES Senate SponsorsSen. David Koehler and David Luechtefeld-Dan Rutherford House Sponsors(Rep. Dan Reitz-Mike Bost) 7/21/2010SenatePublic Act . . . . . . . . . 96-1162 35 ILCS 405/13from Ch. 120, par. 405A-13Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that the State Treasurer may waive penalties imposed against a county treasurer for late payment under the Act on a case-by-case basis if the State Treasurer finds that imposing penalties would be unreasonable or unnecessarily burdensome because the delay in payment was due to an incident caused by the operation of an extraordinary force, including, but not limited to, the occurrence of a natural disaster, that cannot be foreseen, that cannot be avoided by the exercise of due care, and for which no person can be held liable. Effective immediately. 1/21/2010SenateFiled with Secretary by Sen. David Koehler 1/21/2010SenateFirst Reading 1/21/2010SenateReferred to Assignments 2/10/2010SenateAssigned to Revenue 2/17/2010SenateDo Pass Revenue; 010-000-000 2/17/2010SenatePlaced on Calendar Order of 2nd Reading February 18, 2010 2/18/2010SenateSecond Reading 2/18/2010SenatePlaced on Calendar Order of 3rd Reading February 23, 2010 2/25/2010SenateAdded as Co-Sponsor Sen. David Luechtefeld 3/2/2010SenateAdded as Chief Co-Sponsor Sen. Dan Rutherford 3/9/2010SenateThird Reading - Passed; 056-000-000 3/10/2010HouseArrived in House 3/10/2010HouseChief House Sponsor Rep. Dan Reitz 3/10/2010HousePlaced on Calendar Order of First Reading 3/10/2010HouseFirst Reading 3/10/2010HouseReferred to Rules Committee 3/22/2010HouseAssigned to Revenue & Finance Committee 4/15/2010HouseRecommends Do Pass Subcommittee/ Revenue & Finance Committee; 003-000-000 4/15/2010HouseRemains in Revenue & Finance Committee 4/20/2010HouseAdded Alternate Chief Co-Sponsor Rep. Mike Bost 4/22/2010HouseDo Pass / Short Debate Revenue & Finance Committee; 009-000-000 4/22/2010HousePlaced on Calendar 2nd Reading - Short Debate 4/23/2010HouseSecond Reading - Short Debate 4/23/2010HousePlaced on Calendar Order of 3rd Reading - Short Debate 4/27/2010HouseThird Reading - Short Debate - Passed 115-000-000 4/27/2010SenatePassed Both Houses 5/26/2010SenateSent to the Governor 7/21/2010SenateGovernor Approved 7/21/2010SenateEffective Date July 21, 2010 7/21/2010SenatePublic Act . . . . . . . . . 96-1162