Illinois General Assembly - Bill Status for SB2279
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 Bill Status of SB2279  102nd General Assembly


Short Description:  REVENUE-VARIOUS

Senate Sponsors
Sen. Steve Stadelman

House Sponsors
(Rep. Michael J. Zalewski)

Last Action
DateChamber Action
  6/25/2021SenatePublic Act . . . . . . . . . 102-0040

Statutes Amended In Order of Appearance
20 ILCS 2505/2505-380was 20 ILCS 2505/39b47
30 ILCS 105/5.935 new
35 ILCS 5/905from Ch. 120, par. 9-905
35 ILCS 105/21from Ch. 120, par. 439.21
35 ILCS 115/19from Ch. 120, par. 439.119
35 ILCS 120/2afrom Ch. 120, par. 441a
35 ILCS 120/6from Ch. 120, par. 445
35 ILCS 128/1-55
35 ILCS 130/9dfrom Ch. 120, par. 453.9d
35 ILCS 135/14afrom Ch. 120, par. 453.44a
35 ILCS 200/11-25
35 ILCS 200/16-180
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
235 ILCS 5/8-3from Ch. 43, par. 159a


Synopsis As Introduced
Amends the Department of Revenue Law of the Civil Administrative Code of Illinois and the Retailers' Occupation Tax Act. In provisions that allow the Department of Revenue to refuse to issue, reissue, or renew a certificate of registration, provides that a person is considered to be in default for moneys due if the amount was established as a final liability within the 23 years (currently, 20 years) prior to the date of the Department of Revenue's notice of refusal to issue or reissue the certificate of registration, permit, or license. Amends the Property Tax Code. Provides that the effective date of a pollution control facility certificate shall be the date of the last submission of documentation that finalizes the application or the date of the construction of the facility, whichever is later. Creates the Property Tax Appeal Board Supplemental Fund. Provides that all filing fees collected by the Board shall be deposited in the Fund. Provides for the uses of moneys deposited in the Fund. Amends various tax Acts to provide that upon filing a claim for a credit or for a refund, if the statute of limitations will expire less than 12 months after the date a taxpayer files the claim for credit or refund, that will trigger an automatic 12-month extension of the statute of limitations for assessing additional tax due. Effective immediately.

House Floor Amendment No. 1
Deletes reference to:
30 ILCS 105/5.935 new
35 ILCS 200/11-25
35 ILCS 200/16-180
Adds reference to:
35 ILCS 5/211
35 ILCS 5/303from Ch. 120, par. 3-303
35 ILCS 5/304from Ch. 120, par. 3-304
35 ILCS 5/710from Ch. 120, par. 7-710
35 ILCS 5/902from Ch. 120, par. 9-902
35 ILCS 143/10-5
50 ILCS 355/5-5
50 ILCS 355/5-10
50 ILCS 355/5-15
50 ILCS 355/5-20
50 ILCS 355/5-30
50 ILCS 355/5-35
50 ILCS 355/5-37
50 ILCS 355/10-15
50 ILCS 355/10-20
50 ILCS 355/10-30
50 ILCS 355/10-35
50 ILCS 355/10-40

Replaces everything after the enacting clause. Reinserts the provisions of the engrossed bill with changes. Removes provisions from the bill that amend the Property Tax Code. Makes changes concerning statutes of limitations for issuing a notice of tax liability. Further amends the Illinois Income Tax Act. Provides that, when a taxpayer sells or transfers the major part of (i) the stock of goods which he is engaged in the business of selling, (ii) furniture or fixtures, (iii) machinery and equipment, or (iv) real property, then the taxpayer shall notify the Department of Revenue (currently, the Chicago office of the Department of Revenue) no more than 10 business days before (currently, after) the sale or transfer. Provides that payments of winnings from sports wagering conducted in accordance with the Sports Wagering Act are allocable to this State. In provisions concerning the Economic Development for a Growing Economy (EDGE) Tax Credit, provides that, if, during any taxable year, a taxpayer ceases operations at a project location that is the subject of an EDGE agreement with the intent to terminate operations in the State, then the taxpayer's State income tax liability shall be increased by the amount of any credit allowed prior to the date the taxpayer ceases operations. Adds provisions to the engrossed bill amending the Tobacco Products Tax Act of 1995. Provides that the definition of "electronic cigarette" does not include a device designed solely for use with cannabis or a device that contains a solution or substance that contains cannabis subject to tax under the Compassionate Use of Medical Cannabis Program Act or the Cannabis Regulation and Tax Act. Provides that the changes made by this amendatory Act apply on and after June 28, 2020. Amends the Local Government Revenue Recapture Act. Provides that a niece, nephew, great-niece, or great-nephew is considered a "family member" for purposes of the Act. Makes changes concerning circumstances under which a third party may access a municipality's or county's financial information. In provisions concerning third party aggregated data, provides that no aggregated data may be published that includes taxpayer information for 4 or fewer taxpayers. Makes other changes. Effective immediately.

House Floor Amendment No. 2
Makes changes to the bill as amended by House Amendment No. 1 by replacing the phrase "taxable year" with "period" in certain places. Provides that the changes made to the definition of "electronic cigarette" apply on and after June 28, 2019.

Actions 
DateChamber Action
  2/26/2021SenateFiled with Secretary by Sen. Steve Stadelman
  2/26/2021SenateFirst Reading
  2/26/2021SenateReferred to Assignments
  3/23/2021SenateAssigned to Revenue
  4/15/2021SenateDo Pass Revenue; 008-001-000
  4/15/2021SenatePlaced on Calendar Order of 2nd Reading April 20, 2021
  4/20/2021SenateSecond Reading
  4/20/2021SenatePlaced on Calendar Order of 3rd Reading April 21, 2021
  4/22/2021SenateThird Reading - Passed; 040-015-000
  4/23/2021HouseArrived in House
  4/23/2021HouseChief House Sponsor Rep. Michael J. Zalewski
  4/23/2021HouseFirst Reading
  4/23/2021HouseReferred to Rules Committee
  5/4/2021HouseAssigned to Revenue & Finance Committee
  5/13/2021HouseDo Pass / Short Debate Revenue & Finance Committee; 011-007-000
  5/13/2021HousePlaced on Calendar 2nd Reading - Short Debate
  5/25/2021HouseHouse Floor Amendment No. 1 Filed with Clerk by Rep. Michael J. Zalewski
  5/25/2021HouseHouse Floor Amendment No. 1 Referred to Rules Committee
  5/26/2021HouseHouse Floor Amendment No. 1 Rules Refers to Revenue & Finance Committee
  5/26/2021HouseHouse Floor Amendment No. 1 Recommends Be Adopted Revenue & Finance Committee; 011-007-000
  5/26/2021HouseSecond Reading - Short Debate
  5/26/2021HouseHeld on Calendar Order of Second Reading - Short Debate
  5/27/2021HouseHouse Floor Amendment No. 2 Filed with Clerk by Rep. Michael J. Zalewski
  5/27/2021HouseHouse Floor Amendment No. 2 Referred to Rules Committee
  5/28/2021HouseHouse Floor Amendment No. 2 Rules Refers to Revenue & Finance Committee
  5/28/2021HouseFinal Action Deadline Extended-9(b) May 31, 2021
  5/29/2021HouseHouse Floor Amendment No. 2 Recommends Be Adopted Revenue & Finance Committee; 011-007-000
  5/30/2021HouseHouse Floor Amendment No. 1 Adopted
  5/30/2021HouseHouse Floor Amendment No. 2 Adopted
  5/30/2021HousePlaced on Calendar Order of 3rd Reading - Short Debate
  5/30/2021HouseThird Reading - Short Debate - Passed 074-040-000
  5/30/2021SenateSecretary's Desk - Concurrence House Amendment(s) 1, 2
  5/30/2021SenatePlaced on Calendar Order of Concurrence House Amendment(s) 1, 2 - May 31, 2021
  5/30/2021SenateHouse Floor Amendment No. 1 Motion to Concur Filed with Secretary Sen. Steve Stadelman
  5/30/2021SenateHouse Floor Amendment No. 1 Motion to Concur Referred to Assignments
  5/30/2021SenateHouse Floor Amendment No. 2 Motion to Concur Filed with Secretary Sen. Steve Stadelman
  5/30/2021SenateHouse Floor Amendment No. 2 Motion to Concur Referred to Assignments
  5/31/2021SenateHouse Floor Amendment No. 1 Motion to Concur Assignments Referred to State Government
  5/31/2021SenateHouse Floor Amendment No. 2 Motion to Concur Assignments Referred to State Government
  5/31/2021SenateHouse Floor Amendment No. 1 Motion To Concur Recommended Do Adopt State Government; 006-003-000
  5/31/2021SenateHouse Floor Amendment No. 2 Motion To Concur Recommended Do Adopt State Government; 006-003-000
  5/31/2021SenateHouse Floor Amendment No. 1 Senate Concurs 041-018-000
  5/31/2021SenateHouse Floor Amendment No. 2 Senate Concurs 041-018-000
  5/31/2021SenateSenate Concurs
  5/31/2021SenatePassed Both Houses
  6/15/2021SenateSent to the Governor
  6/25/2021SenateGovernor Approved
  6/25/2021SenateEffective Date June 25, 2021
  6/25/2021SenatePublic Act . . . . . . . . . 102-0040

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