Illinois General Assembly - Bill Status for HB0243
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 Bill Status of HB0243  93rd General Assembly


House Sponsors
Rep. Jack D. Franks and Jerry L. Mitchell

Last Action
DateChamber Action
  1/11/2005HouseSession Sine Die

Statutes Amended In Order of Appearance
20 ILCS 2520/5from Ch. 120, par. 2305
20 ILCS 2520/5.5 new
20 ILCS 2520/5.6 new
35 ILCS 5/902from Ch. 120, par. 9-902
35 ILCS 5/904from Ch. 120, par. 9-904
35 ILCS 5/917from Ch. 120, par. 9-917
35 ILCS 5/917.5 new
35 ILCS 105/19from Ch. 120, par. 439.19
35 ILCS 105/20from Ch. 120, par. 439.20
35 ILCS 110/17from Ch. 120, par. 439.47
35 ILCS 110/18from Ch. 120, par. 439.48
35 ILCS 115/17from Ch. 120, par. 439.117
35 ILCS 115/18from Ch. 120, par. 439.118
35 ILCS 120/4from Ch. 120, par. 443
35 ILCS 120/5from Ch. 120, par. 444
35 ILCS 120/6afrom Ch. 120, par. 445a
35 ILCS 120/6bfrom Ch. 120, par. 445b
35 ILCS 130/9afrom Ch. 120, par. 453.9a
35 ILCS 130/9bfrom Ch. 120, par. 453.9b
35 ILCS 135/13from Ch. 120, par. 453.43
35 ILCS 135/13afrom Ch. 120, par. 453.43a
35 ILCS 145/6from Ch. 120, par. 481b.36
35 ILCS 505/5from Ch. 120, par. 421
35 ILCS 505/5afrom Ch. 120, par. 421a
35 ILCS 510/2from Ch. 120, par. 481b.2
35 ILCS 520/16from Ch. 120, par. 2166
35 ILCS 610/6from Ch. 120, par. 467.6
35 ILCS 615/6from Ch. 120, par. 467.21
35 ILCS 620/6from Ch. 120, par. 473
35 ILCS 625/6from Ch. 120, par. 1416
35 ILCS 630/10from Ch. 120, par. 2010
35 ILCS 735/3-3from Ch. 120, par. 2603-3
35 ILCS 735/3-7from Ch. 120, par. 2603-7
225 ILCS 450/27from Ch. 111, par. 5533

Synopsis As Introduced
Amends the Taxpayers' Bill of Rights Act. Allows a taxpayer to sue the Department of Revenue if the Department negligently (now intentionally or recklessly) disregards tax laws or regulations in collecting taxes. Creates a certified public accountant-client or public accountant-client privilege for non-criminal proceedings before the Department. Provides that in the case of a taxpayer receiving a protestable notice, a bill, a claim denial, or a reduction of a refund regarding any tax, the taxpayer's position shall be presumed to be the correct position and the burden of proof shall be on the Department to prove otherwise. Amends the Illinois Income Tax Act, the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, the Cigarette Tax Act, the Cigarette Use Tax Act, the Hotel Operators' Occupation Tax Act, the Motor Fuel Tax Law, the Coin-Operated Amusement Device and Redemption Machine Tax Act, the Cannabis and Controlled Substances Tax Act, the Messages Tax Act, the Gas Revenue Tax Act, the Public Utilities Revenue Act, the Water Company Invested Capital Tax Act, the Telecommunications Excise Tax Act, and the Uniform Penalty and Interest Act to make corresponding changes. Amends the Illinois Income Tax Act to create a civil action against the Department for the knowing or negligent disclosure of confidential information. Provides penalties. Amends the Illinois Public Accounting Act to make changes regarding confidentiality. Effective immediately.

 Fiscal Note (Department of Revenue)
 The precise fiscal impact of House Bill 243 is impossible to determine, but a conservative 5 percent slowdown in collections in the first year would reduce tax receipts by $1.2 billion as that money is shifted into future fiscal years.

DateChamber Action
  1/23/2003HouseFiled with the Clerk by Rep. Jack D. Franks
  1/23/2003HouseFirst Reading
  1/23/2003HouseReferred to Rules Committee
  1/29/2003HouseAssigned to Revenue Committee
  2/24/2003HouseFiscal Note Filed
  3/6/2003HouseAdded Co-Sponsor Rep. Jerry L. Mitchell
  3/13/2003HouseRule 19(a) / Re-referred to Rules Committee
  1/11/2005HouseSession Sine Die

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