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| [ Introduced ] | [ House Amendment 002 ] |
91_HB1434ham001
LRB9100271PTpkam
1 AMENDMENT TO HOUSE BILL 1434
2 AMENDMENT NO. . Amend House Bill 1434 by replacing
3 the title with the following:
4 "AN ACT in relation to debt collection."; and
5 by replacing everything after the enacting clause with the
6 following:
7 "Section 1. Short title. This Act may be cited as the
8 State Loan Act.
9 Section 5. Definitions. As used in this Act:
10 "State loan" means any loan of $50,000 or more made by
11 the State of Illinois or any State agency to any person for
12 any purpose.
13 "State agencies" has the meaning ascribed to that term in
14 Section 1-7 of the Illinois State Auditing Act.
15 "Person" means any individual, corporation, partnership,
16 unincorporated association, limited liability company,
17 limited liability partnership, or other entity.
18 "Designated individuals" means:
19 (i) In the case of a partnership, all general and
20 limited partners of the partnership.
21 (ii) In the case of a corporation, all shareholders
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1 with 10% or more equity or ownership interest in the
2 corporation.
3 (iii) In the case of one or more individuals, all
4 of the individuals.
5 (iv) In the case of any other entity, all
6 individuals with any equity or ownership interest in the
7 entity.
8 Section 10. Disclosure. Before any State loan may be
9 made to any person or renewed (and before repayment of any
10 part of a State loan may be forgiven or renegotiated), the
11 names and addresses of each designated individual of the
12 person must be disclosed and made public.
13 Section 15. Guarantee. Before any State loan may be
14 made to any person or renewed or renegotiated, each
15 designated individual of the person must personally guarantee
16 repayment of the loan. A guarantee remains in effect until
17 the loan has been repaid in full. A guarantee may not be
18 rescinded or abrogated under any circumstances. Any
19 agreement that purports to rescind or abrogate a guarantee is
20 null and void.
21 Section 20. Certain contracts prohibited. No State
22 agency may enter into any contract with any person if the
23 person or any designated individual of the person is in
24 default on any State loan.
25 Section 25. Disclosure of contributions. No State loan
26 may be made or renewed, nor may repayment of any part of a
27 State loan be forgiven or renegotiated, unless each
28 designated individual of the person with which the State
29 loan, renewal, forgiveness, or renegotiation is proposed to
30 be made has publicly disclosed all contributions made by the
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1 designated individual in the past 5 years. As used in this
2 Act, "contribution" includes any contribution as defined in
3 Section 9-1.4 of the Election Code and any contribution to a
4 political committee. As used in this Act, "political
5 committee" has the meaning ascribed to that term in Section
6 9-1.9 of the Election Code.
7 Section 30. Default; Attorney General investigation. In
8 the case of any default on a State loan, the State agency
9 making the loan shall notify the Attorney General. The
10 Attorney General shall investigate the circumstances of the
11 default. Unless the Attorney General determines that the
12 loan is uncollectible, the Attorney General shall take
13 appropriate action to collect any amount owing to the State
14 and enforce the State's rights under the loan agreement.
15 Section 35. Uncollected State Claims Act. Any
16 renegotiation or forgiveness of a State loan must be in
17 compliance with the provisions of the Uncollected State
18 Claims Act and the Illinois State Collection Act of 1986
19 regarding reporting and recording of debt collections and the
20 writing off of debts.
21 Section 40. Report.
22 The Attorney General shall report to the General Assembly
23 by February 1 of each year the following:
24 (1) the total number and dollar amount of loans about
25 which the Attorney General was notified in accordance with
26 this Act in the preceding calendar year;
27 (2) the total amount actually collected;
28 (3) the number of cases by agency; and
29 (4) the names and addresses of all designated
30 individuals of any person that is a party to a State loan
31 about which the Attorney General was notified in accordance
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1 with this Act in the preceding calendar year.
2 Section 105. The State Finance Act is amended by adding
3 Section 5.490 as follows:
4 (30 ILCS 105/5.490 new)
5 Sec. 5.490. The Debt Collection Fund.
6 Section 110. The Uncollected State Claims Act is amended
7 by changing Section 2 as follows:
8 (30 ILCS 205/2) (from Ch. 15, par. 102)
9 Sec. 2. Uncollectible debts; assignment of student
10 loans; annual reports.
11 (a) When any State agency is unable to collect any claim
12 or account receivable of $1,000 or more due the agency after
13 having pursued the procedure prescribed by law or applicable
14 rules and regulations for the collection thereof or, if no
15 procedure is so prescribed, then after having undertaken all
16 reasonable and appropriate procedures available to the agency
17 to effectuate collection, the State agency shall request the
18 Attorney General to certify the claim or account receivable
19 to be uncollectible.
20 (b) Each request to the Attorney General asking that a
21 claim or account receivable of $1,000 or more be declared
22 uncollectible shall be in a format prescribed by the Attorney
23 General and shall include at a minimum the following
24 information: debtor's name, debtor's social security number
25 or comparable identifying number, debtor's last known
26 address, nature of the debt, efforts made to collect the debt
27 and the time period covered by those efforts, the age of the
28 debt, the age of the debtor and the specific reason the State
29 agency believes the debt to be uncollectible. Nothing in
30 this provision should be interpreted as a limitation on the
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1 authority of the Attorney General to require additional
2 information that he may find to be necessary to evaluate
3 requests sent him pursuant to this provision.
4 (c) Claims or accounts receivable of less than $1,000
5 may be certified as uncollectible by the agency when the
6 agency determines that further collection efforts are not in
7 the best economic interest of the State. Such determination
8 shall be made in accordance with rules of the Comptroller.
9 (d) If any item of information required by this
10 provision or any item of additional information required by
11 the Attorney General is not available, the State agency shall
12 specifically so state in its request to the Attorney General
13 asking that the debt be declared uncollectible.
14 (e) A State agency participating in a federal student
15 loan program may remove student loans from its records by
16 assigning or referring such student loans to the federal
17 government for collection pursuant to the procedures
18 prescribed by federal laws and regulations.
19 (f) Claims and receivables due from another State agency
20 may be written off if the agency has pursued all reasonable
21 means of collection and if the amount (1) is payable from an
22 appropriation which has lapsed; (2) may not properly be
23 charged against a current appropriation; and (3) was not
24 originally payable from federal funds, a trust fund or
25 locally held funds. Each agency which writes off claims or
26 receivables pursuant to this subparagraph shall submit a
27 listing of all such write-offs to the Comptroller within 60
28 days of taking such action.
29 (g) Debts certified as uncollectible may be reopened for
30 collection by an agency upon the approval of the Attorney
31 General.
32 (h) Agencies shall submit a list of debts certified as
33 uncollectible to the Comptroller in the form and manner
34 specified by the Comptroller. The Comptroller shall take
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1 reasonable steps to accept information on agency computer
2 tapes.
3 (i) After compliance with all provisions of this
4 Section, an agency may delete from its records debts
5 certified as uncollectible as follows:
6 (1) When the debt is less than $1,000, immediately upon
7 certification by the agency;
8 (2) For debts of $1,000 or more that are less than 5
9 years old, when the agency determines pursuant to rules and
10 regulations promulgated by the Comptroller that such deletion
11 is in the best economic interest of the State;
12 (3) For debts of $1,000 or more when, the debt is more
13 than 5 years old.
14 (j) The Attorney General shall report to the General
15 Assembly by February 1 of each year the following:
16 (1) the total number and dollar amount of debts referred
17 to him for collection in the preceding calendar year;
18 (2) the total amount actually collected;
19 (3) the number of cases by agency.
20 (k) Each State agency shall report in its annual report
21 the total amount and the number of claims due and payable to
22 the State. Each agency shall also describe in its annual
23 report the method used in collecting debts, whether by a
24 private collection service or by the Attorney General.
25 (1) The provisions of Section 39c of The Civil
26 Administrative Code of Illinois take precedence over the
27 provisions of this Section.
28 (m) Any renegotiation or forgiveness of a State loan to
29 which the State Loan Act applies must be in compliance with
30 the provisions of this Act regarding reporting and recording
31 of debt collections and the writing off of debts.
32 (Source: P.A. 84-1308; 84-1344.)
33 Section 115. The Illinois State Collection Act of 1986
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1 is amended by changing Sections 2, 4, 5, 6, 7, and 8 and
2 adding Section 10 as follows:
3 (30 ILCS 210/2) (from Ch. 15, par. 152)
4 Sec. 2. Scope of the Act. This Act applies to all
5 accounts or claims owed to "State agencies", as that term is
6 defined in the Illinois State Auditing Act, except that the
7 debt collection and write-off provisions of this Act shall
8 not apply to the Illinois State Scholarship Commission in the
9 administration of its student loan programs. To the extent
10 that some other statute prescribes procedures for collection
11 of particular types of accounts or claims owed to State
12 agencies in conflict with the provisions of this Act, such
13 other statute shall continue in full force and effect. The
14 debt collection and write-off provisions of this Act may be
15 utilized by the General Assembly, the Supreme Court and the
16 several courts of this State, and the constitutionally
17 elected State Officers, at their discretion, except that
18 Section 10 applies to all State agencies unless otherwise
19 specified in that Section. However reporting requirements
20 established by the comptroller shall be followed by all State
21 agencies. The provisions of this Act shall be utilized at
22 all times by all departments, agencies, divisions, and
23 offices under the jurisdiction of the Governor.
24 (Source: P.A. 85-814.)
25 (30 ILCS 210/4) (from Ch. 15, par. 154)
26 Sec. 4. Comptroller; rules; reports.
27 (a) The Comptroller shall provide by rule appropriate
28 procedures for State agencies to follow in establishing and
29 recording within the State accounting system records of
30 amounts owed to the State of Illinois. The rules of the
31 Comptroller shall include, but are not limited to:
32 (1) the manner by which State agencies shall
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1 recognize debts;
2 (2) systems to age accounts receivable of State
3 agencies;
4 (3) standards by which State agencies' claims may
5 be entered and removed from the Comptroller's Offset
6 System authorized by Section 10.05 of the State
7 Comptroller Act;
8 (4) accounting procedures for estimating the amount
9 of uncollectible receivables of State agencies; and
10 (5) accounting procedures for writing off bad debts
11 and uncollectible claims, subject to the requirement of
12 Section 10 that debts more than 90 days overdue be turned
13 over to the Debt Collection Unit of the Auditor General's
14 Office.
15 (b) State agencies shall report to the Comptroller
16 information concerning their accounts receivable and
17 uncollectible claims in accordance with the rules of the
18 Comptroller, which may provide for summary reporting.
19 (c) The rules of the Comptroller authorized by this
20 Section may specify varying procedures and forms of reporting
21 dependent upon the nature and amount of the account
22 receivable or uncollectible claim, the age of the debt, the
23 probability of collection and such other factors that will
24 increase the net benefit to the State of the collection
25 effort.
26 (d) The Comptroller shall report annually by March 14,
27 to the Governor and the General Assembly, the amount of all
28 delinquent debt owed to each State agency as of December 31
29 of the previous calendar year.
30 (e) Any renegotiation or forgiveness of a State loan to
31 which the State Loan Act applies must be in compliance with
32 the provisions of this Act regarding reporting and recording
33 of debt collections and the writing off of debts.
34 (Source: P.A. 86-515.)
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1 (30 ILCS 210/5) (from Ch. 15, par. 155)
2 Sec. 5. Rules; payment plans; offsets.
3 (a) State agencies shall adopt rules establishing formal
4 due dates for amounts owing to the State, until July 1, 2000,
5 and for the referral of seriously past due accounts to
6 private collection agencies, unless otherwise expressly
7 provided by law or rule. Such procedures shall be
8 established in accord with sound business practices.
9 (b) Until July 1, 2000, agencies may enter deferred
10 payment plans for debtors of the agency and documentation of
11 this fact retained by the agency, where the deferred payment
12 plan is likely to increase the net amount collected by the
13 State.
14 (c) State agencies may use the Comptroller's Offset
15 System provided in Section 10.05 of the State Comptroller Act
16 for the collection of debts owed to the agency. Until July
17 1, 2000, all debts that exceed $1,000 and are more than 90
18 days past due shall be placed in the Comptroller's Offset
19 System, unless the State agency shall have entered into a
20 deferred payment plan or demonstrates to the Comptroller's
21 satisfaction that referral for offset is not cost effective.
22 (d) State agencies shall develop internal procedures
23 whereby agency initiated payments to its debtors may be
24 offset without referral to the Comptroller's Offset System.
25 (e) State agencies or the Comptroller may remove claims
26 from the Comptroller's Offset System, where such claims have
27 been inactive for more than one year.
28 (f) Beginning July 1, 2000, State agencies other than
29 universities shall determine that a debt is uncollectible in
30 accordance with rules adopted by the Auditor General under
31 Section 10 and shall turn over to the Debt Collection Unit of
32 the Auditor General's Office any debt that is more than 90
33 days overdue to the State. Beginning July 1, 2000,
34 universities may determine that a debt is uncollectible in
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1 accordance with rules adopted by the Auditor General under
2 Section 10 and may turn over to the Debt Collection Unit of
3 the Auditor General's Office any debt that is more than 90
4 days overdue to the State. The Department of Revenue is
5 exempt from this subsection with regard to debts the
6 confidentiality of which the Department of Revenue is
7 required by law to maintain.
8 (Source: P.A. 90-332, eff. 1-1-98.)
9 (30 ILCS 210/6) (from Ch. 15, par. 156)
10 Sec. 6. Accounts Receivable Funds. The Comptroller with
11 the approval of the Governor may provide by rule and
12 regulation for the creation of a special fund or funds for
13 the deposit of designated receipts by designated agencies to
14 be known as the Accounts Receivable Fund or Funds. Deposits
15 shall be segregated by the creditor agency. No deposit shall
16 be made unless the collection is of an account receivable
17 more than 120 days past due.
18 Seventy-five percent of the amounts deposited each
19 quarter into such a special fund shall be transferred to the
20 General Revenue Fund or such other fund that would have
21 originally received the receipts. The remaining amounts may
22 be used by the creditor agency for collecting overdue
23 accounts pursuant to appropriation by the General Assembly.
24 An agency, with the approval of the Comptroller, may
25 deposit all receipts into the General Revenue Fund or other
26 such fund that would have originally received the receipts.
27 Twenty-five percent of such deposits made each quarter for
28 accounts receivable more than 120 days past due shall be
29 transferred to the Accounts Receivable Fund or Funds. The
30 transferred amounts may be used by the creditor agency for
31 collecting overdue accounts pursuant to appropriation by the
32 General Assembly.
33 In determining the types of receipts to be deposited
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1 pursuant to this Section the Comptroller and the Governor
2 shall consider the following factors:
3 (1) The percentage of such receipts estimated to be
4 uncollectible by the creditor agency;
5 (2) The percentage of such receipts certified as
6 uncollectible by the Attorney General;
7 (3) The potential increase in future receipts, as
8 estimated by the creditor agency, if 25% of amounts collected
9 are retained for collection efforts;
10 (4) The impact of the retention of 25% of receipts on
11 the relevant fund balances; and
12 (5) Such other factors as the Comptroller and the
13 Governor deem relevant.
14 This Section shall not apply to the Department of Revenue
15 nor the Department of Employment Security.
16 This Section is repealed July 1, 2000. On that date any
17 moneys in the Accounts Receivable Funds created under this
18 Section shall be transferred into the General Revenue Fund.
19 (Source: P.A. 86-194.)
20 (30 ILCS 210/7) (from Ch. 15, par. 157)
21 Sec. 7. Contracts for legal and collection assistance.
22 Upon agreement of the Attorney General, agencies may contract
23 for legal assistance in collecting past due accounts. In
24 addition, agencies may contract for collection assistance
25 where such assistance is determined by the agency to be in
26 the best economic interest of the State. Agencies may
27 utilize monies in the Accounts Receivable Fund to pay for
28 such legal and collection assistance; provided, however, that
29 no more than 20% of collections on an account may be paid
30 from the Accounts Receivable Fund as compensation for legal
31 and collection assistance on that account. If the amount
32 available for expenditure from the Accounts Receivable Fund
33 is insufficient to pay the cost of such services, the
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1 difference, up to 40% of the total collections per account,
2 may be paid from other monies which may be available to the
3 Agency.
4 This Section is repealed July 1, 2000. Any contract
5 entered into under this Section before that date shall remain
6 valid but may not be renewed.
7 (Source: P.A. 85-814.)
8 (30 ILCS 210/8) (from Ch. 15, par. 158)
9 Sec. 8. Debt Collection Board. There is created a Debt
10 Collection Board consisting of the Director of Central
11 Management Services as chairman, the State Comptroller, and
12 the Attorney General, or their respective designees. The
13 Board shall establish a centralized collections service to
14 undertake further collection efforts on delinquent accounts
15 or claims of the State which have not been collected through
16 the reasonable efforts of the respective State agencies.
17 The Board shall promulgate rules and regulations pursuant to
18 the Illinois Administrative Procedure Act with regard to the
19 establishment of timetables and the assumption of
20 responsibility for agency accounts receivable that have not
21 been collected by the agency, are not subject to a current
22 repayment plan, or have not been certified as uncollectible
23 as of the date specified by the Board. The Board shall make
24 a final evaluation of those accounts and either (i) direct or
25 conduct further collection activities when further collection
26 efforts are in the best economic interest of the State or
27 (ii) in accordance with Section 2 of the Uncollected State
28 Claims Act, certify the receivable as uncollectible or submit
29 the account to the Attorney General for that certification.
30 The Board is empowered to adopt rules and regulations
31 subject to the provisions of the Illinois Administrative
32 Procedure Act.
33 The Board is empowered to enter into one or more
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1 contracts with outside vendors with demonstrated capabilities
2 in the area of account collection. The contracts shall be
3 let on the basis of competitive proposals secured from
4 responsible proposers. The Board may require that vendors be
5 prequalified. All contracts shall provide for a contingent
6 fee based on the age, nature, amount and type of delinquent
7 account. The Board may adopt a reasonable classification
8 schedule for the various receivables. The contractor shall
9 remit the amount collected, net of the contingent fee, to the
10 respective State agency which shall deposit the net amount
11 received into the fund that would have received the receipt
12 had it been collected by the State agency. No portion of the
13 collections shall be deposited into an Accounts Receivable
14 Fund established under Section 6 of this Act. The Board
15 shall act only upon the unanimous vote of its members.
16 This Section is repealed July 1, 2000.
17 (Source: P.A. 89-511, eff. 1-1-97.)
18 (30 ILCS 210/10 new)
19 Sec. 10. Debt Collection Unit of the Auditor General's
20 Office.
21 (a) The Auditor General shall establish and maintain a
22 division within his or her office to be known as the Debt
23 Collection Unit. The purpose of the Unit shall be the
24 collection of debts more than 90 days overdue to the State.
25 The Auditor General shall adopt rules for the administration
26 and procedures of the Unit.
27 (b) The Auditor General shall adopt rules for the
28 certification of debt collection specialists to be employed
29 by the Unit.
30 (c) The Auditor General shall adopt rules for
31 determining when a debt owed to a State agency is
32 uncollectible. The rules shall be used by State agencies
33 other than universities beginning July 1, 2000 and may be
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1 used by universities beginning July 1, 2000. The Department
2 of Revenue is exempt from those rules with regard to debts
3 the confidentiality of which the Department of Revenue is
4 required by law to maintain. The Auditor General may contract
5 with private collection entities and attorneys to pursue
6 collection of a debt determined to be uncollectible.
7 (d) Beginning July 1, 2000, a State agency other than a
8 university shall turn over, and a university may turn over,
9 to the Unit for collection any debt that is more than 90 days
10 overdue to the State. The Department of Revenue is exempt
11 from turning over to the Unit any debt the confidentiality of
12 which the Department of Revenue is required by law to
13 maintain. When turning over a debt, the State agency shall
14 also turn over all documents and records relating to the
15 debt. In collecting a debt, the Unit may exercise the same
16 rights and powers with regard to debt collection possessed by
17 the State agency that turned over the debt to the Unit.
18 (e) The Debt Collection Fund is created as a special
19 fund in the State treasury. Ten percent of the amount
20 collected on each debt by the Unit shall be deposited into
21 the Debt Collection Fund; the remaining 90% of the amount
22 collected shall be deposited into the appropriate State fund
23 or funds to which the debt was owed. Moneys in the Debt
24 Collection Fund shall be appropriated only for the
25 administrative costs of the Unit. At the end of each fiscal
26 year, moneys remaining unappropriated in the Debt Collection
27 Fund shall be transferred into the General Revenue Fund.
28 (f) The Attorney General and State Comptroller shall
29 assist in the debt collection efforts of the Unit as
30 requested by the Unit.
31 (g) The Auditor General shall report semi-annually to
32 the General Assembly and State Comptroller upon the debt
33 collection efforts of the Unit. Each report shall include an
34 analysis of the overdue debts owed to the State.
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1 Section 120. The Illinois Income Tax Act is amended by
2 changing Section 917 as follows:
3 (35 ILCS 5/917) (from Ch. 120, par. 9-917)
4 Sec. 917. Confidentiality and information sharing.
5 (a) Confidentiality. Except as provided in this Section,
6 all information received by the Department from returns filed
7 under this Act, or from any investigation conducted under the
8 provisions of this Act, shall be confidential, except for
9 official purposes within the Department, pursuant to Section
10 2.5 of the Tax Collection Suit Act, or pursuant to official
11 procedures for collection of any State tax or pursuant to an
12 investigation or audit by the Illinois State Scholarship
13 Commission of a delinquent student loan or monetary award or
14 enforcement of any civil or criminal penalty or sanction
15 imposed by this Act or by another statute imposing a State
16 tax, and any person who divulges any such information in any
17 manner, except for such purposes and pursuant to order of the
18 Director or in accordance with a proper judicial order, shall
19 be guilty of a Class A misdemeanor. However, the provisions
20 of this paragraph are not applicable to information furnished
21 to a licensed attorney representing the taxpayer where an
22 appeal or a protest has been filed on behalf of the taxpayer.
23 (b) Public information. Nothing contained in this Act
24 shall prevent the Director from publishing or making
25 available to the public the names and addresses of persons
26 filing returns under this Act, or from publishing or making
27 available reasonable statistics concerning the operation of
28 the tax wherein the contents of returns are grouped into
29 aggregates in such a way that the information contained in
30 any individual return shall not be disclosed.
31 (c) Governmental agencies. The Director may make
32 available to the Secretary of the Treasury of the United
33 States or his delegate, or the proper officer or his delegate
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1 of any other state imposing a tax upon or measured by income,
2 for exclusively official purposes, information received by
3 the Department in the administration of this Act, but such
4 permission shall be granted only if the United States or such
5 other state, as the case may be, grants the Department
6 substantially similar privileges. The Director may exchange
7 information with the Illinois Department of Public Aid and
8 the Department of Human Services (acting as successor to the
9 Department of Public Aid under the Department of Human
10 Services Act) for the purpose of verifying sources and
11 amounts of income and for other purposes directly connected
12 with the administration of this Act and the Illinois Public
13 Aid Code. The Director may exchange information with the
14 Director of the Department of Employment Security for the
15 purpose of verifying sources and amounts of income and for
16 other purposes directly connected with the administration of
17 this Act and Acts administered by the Department of
18 Employment Security. The Director may make available to the
19 Illinois Industrial Commission information regarding
20 employers for the purpose of verifying the insurance coverage
21 required under the Workers' Compensation Act and Workers'
22 Occupational Diseases Act.
23 The Director may make available to any State agency,
24 including the Illinois Supreme Court, which licenses persons
25 to engage in any occupation, information that a person
26 licensed by such agency has failed to file returns under this
27 Act or pay the tax, penalty and interest shown therein, or
28 has failed to pay any final assessment of tax, penalty or
29 interest due under this Act. The Director may also make
30 available to the Secretary of State information that a
31 corporation which has been issued a certificate of
32 incorporation by the Secretary of State has failed to file
33 returns under this Act or pay the tax, penalty and interest
34 shown therein, or has failed to pay any final assessment of
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1 tax, penalty or interest due under this Act. An assessment is
2 final when all proceedings in court for review of such
3 assessment have terminated or the time for the taking thereof
4 has expired without such proceedings being instituted. For
5 taxable years ending on or after December 31, 1987, the
6 Director may make available to the Director or principal
7 officer of any Department of the State of Illinois,
8 information that a person employed by such Department has
9 failed to file returns under this Act or pay the tax, penalty
10 and interest shown therein. For purposes of this paragraph,
11 the word "Department" shall have the same meaning as provided
12 in Section 3 of the State Employees Group Insurance Act of
13 1971.
14 (d) The Director shall make available for public
15 inspection in the Department's principal office and for
16 publication, at cost, administrative decisions issued on or
17 after January 1, 1995. These decisions are to be made
18 available in a manner so that the following taxpayer
19 information is not disclosed:
20 (1) The names, addresses, and identification
21 numbers of the taxpayer, related entities, and employees.
22 (2) At the sole discretion of the Director, trade
23 secrets or other confidential information identified as
24 such by the taxpayer, no later than 30 days after receipt
25 of an administrative decision, by such means as the
26 Department shall provide by rule.
27 The Director shall determine the appropriate extent of
28 the deletions allowed in paragraph (2). In the event the
29 taxpayer does not submit deletions, the Director shall make
30 only the deletions specified in paragraph (1).
31 The Director shall make available for public inspection
32 and publication an administrative decision within 180 days
33 after the issuance of the administrative decision. The term
34 "administrative decision" has the same meaning as defined in
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1 Section 3-101 of Article III of the Code of Civil Procedure.
2 Costs collected under this Section shall be paid into the Tax
3 Compliance and Administration Fund.
4 (e) Nothing contained in this Act shall prevent the
5 Director from divulging information to any person pursuant to
6 a request or authorization made by the taxpayer, by an
7 authorized representative of the taxpayer, or, in the case of
8 information related to a joint return, by the spouse filing
9 the joint return with the taxpayer.
10 (Source: P.A. 89-507, eff. 7-1-97; 90-491, eff. 1-1-98.)
11 Section 125. The Retailers' Occupation Tax Act is
12 amended by changing Section 11 as follows:
13 (35 ILCS 120/11) (from Ch. 120, par. 450)
14 Sec. 11. All information received by the Department from
15 returns filed under this Act, or from any investigation
16 conducted under this Act, shall be confidential, except for
17 official purposes or pursuant to Section 2.5 of the Tax
18 Collection Suit Act, and any person who divulges any such
19 information in any manner, except in accordance with a proper
20 judicial order or as otherwise provided by law, shall be
21 guilty of a Class B misdemeanor.
22 Nothing in this Act prevents the Director of Revenue from
23 publishing or making available to the public the names and
24 addresses of persons filing returns under this Act, or
25 reasonable statistics concerning the operation of the tax by
26 grouping the contents of returns so the information in any
27 individual return is not disclosed.
28 Nothing in this Act prevents the Director of Revenue from
29 divulging to the United States Government or the government
30 of any other state, or any village that does not levy any
31 real property taxes for village operations and that receives
32 more than 60% of its general corporate revenue from taxes
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1 under the Use Tax Act, the Service Use Tax Act, the Service
2 Occupation Tax Act, and the Retailers' Occupation Tax Act, or
3 any officer or agency thereof, for exclusively official
4 purposes, information received by the Department in
5 administering this Act, provided that such other governmental
6 agency agrees to divulge requested tax information to the
7 Department.
8 The Department's furnishing of information derived from a
9 taxpayer's return or from an investigation conducted under
10 this Act to the surety on a taxpayer's bond that has been
11 furnished to the Department under this Act, either to provide
12 notice to such surety of its potential liability under the
13 bond or, in order to support the Department's demand for
14 payment from such surety under the bond, is an official
15 purpose within the meaning of this Section.
16 The furnishing upon request of information obtained by
17 the Department from returns filed under this Act or
18 investigations conducted under this Act to the Illinois
19 Liquor Control Commission for official use is deemed to be an
20 official purpose within the meaning of this Section.
21 Notice to a surety of potential liability shall not be
22 given unless the taxpayer has first been notified, not less
23 than 10 days prior thereto, of the Department's intent to so
24 notify the surety.
25 The furnishing upon request of the Auditor General, or
26 his authorized agents, for official use, of returns filed and
27 information related thereto under this Act is deemed to be an
28 official purpose within the meaning of this Section.
29 Where an appeal or a protest has been filed on behalf of
30 a taxpayer, the furnishing upon request of the attorney for
31 the taxpayer of returns filed by the taxpayer and information
32 related thereto under this Act is deemed to be an official
33 purpose within the meaning of this Section.
34 The furnishing of financial information to a home rule
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1 unit that has imposed a tax similar to that imposed by this
2 Act pursuant to its home rule powers, or to any village that
3 does not levy any real property taxes for village operations
4 and that receives more than 60% of its general corporate
5 revenue from taxes under the Use Tax Act, the Service Use Tax
6 Act, the Service Occupation Tax Act, and the Retailers'
7 Occupation Tax Act, upon request of the Chief Executive
8 thereof, is an official purpose within the meaning of this
9 Section, provided the home rule unit or village that does
10 not levy any real property taxes for village operations and
11 that receives more than 60% of its general corporate revenue
12 from taxes under the Use Tax Act, the Service Use Tax Act,
13 the Service Occupation Tax Act, and the Retailers' Occupation
14 Tax Act agrees in writing to the requirements of this
15 Section.
16 For a village that does not levy any real property taxes
17 for village operations and that receives more than 60% of its
18 general corporate revenue from taxes under the Use Tax Act,
19 Service Use Tax Act, Service Occupation Tax Act, and
20 Retailers' Occupation Tax Act, the officers eligible to
21 receive information from the Department of Revenue under this
22 Section are the village manager and the chief financial
23 officer of the village.
24 Information so provided shall be subject to all
25 confidentiality provisions of this Section. The written
26 agreement shall provide for reciprocity, limitations on
27 access, disclosure, and procedures for requesting
28 information.
29 The Director may make available to any State agency,
30 including the Illinois Supreme Court, which licenses persons
31 to engage in any occupation, information that a person
32 licensed by such agency has failed to file returns under this
33 Act or pay the tax, penalty and interest shown therein, or
34 has failed to pay any final assessment of tax, penalty or
-21- LRB9100271PTpkam
1 interest due under this Act. The Director may also make
2 available to the Secretary of State information that a
3 limited liability company, which has filed articles of
4 organization with the Secretary of State, or corporation
5 which has been issued a certificate of incorporation by the
6 Secretary of State has failed to file returns under this Act
7 or pay the tax, penalty and interest shown therein, or has
8 failed to pay any final assessment of tax, penalty or
9 interest due under this Act. An assessment is final when all
10 proceedings in court for review of such assessment have
11 terminated or the time for the taking thereof has expired
12 without such proceedings being instituted.
13 The Director shall make available for public inspection
14 in the Department's principal office and for publication, at
15 cost, administrative decisions issued on or after January 1,
16 1995. These decisions are to be made available in a manner so
17 that the following taxpayer information is not disclosed:
18 (1) The names, addresses, and identification
19 numbers of the taxpayer, related entities, and employees.
20 (2) At the sole discretion of the Director, trade
21 secrets or other confidential information identified as
22 such by the taxpayer, no later than 30 days after receipt
23 of an administrative decision, by such means as the
24 Department shall provide by rule.
25 The Director shall determine the appropriate extent of
26 the deletions allowed in paragraph (2). In the event the
27 taxpayer does not submit deletions, the Director shall make
28 only the deletions specified in paragraph (1).
29 The Director shall make available for public inspection
30 and publication an administrative decision within 180 days
31 after the issuance of the administrative decision. The term
32 "administrative decision" has the same meaning as defined in
33 Section 3-101 of Article III of the Code of Civil Procedure.
34 Costs collected under this Section shall be paid into the Tax
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1 Compliance and Administration Fund.
2 Nothing contained in this Act shall prevent the Director
3 from divulging information to any person pursuant to a
4 request or authorization made by the taxpayer or by an
5 authorized representative of the taxpayer.
6 (Source: P.A. 89-89, eff. 6-30-95; 90-491, eff. 1-1-98.)
7 Section 130. The Cigarette Tax Act is amended by
8 changing Section 10b as follows:
9 (35 ILCS 130/10b) (from Ch. 120, par. 453.10b)
10 Sec. 10b. All information received by the Department
11 from returns filed under this Act, or from any investigation
12 conducted under this Act, shall be confidential, except for
13 official purposes or pursuant to Section 2.5 of the Tax
14 Collection Suit Act, and any person who divulges any such
15 information in any manner, except in accordance with a proper
16 judicial order or as otherwise provided by law, shall be
17 guilty of a Class A misdemeanor.
18 Nothing in this Act prevents the Director of Revenue from
19 publishing or making available to the public the names and
20 addresses of persons filing returns under this Act, or
21 reasonable statistics concerning the operation of the tax by
22 grouping the contents of returns so that the information in
23 any individual return is not disclosed.
24 Nothing in this Act prevents the Director of Revenue from
25 divulging to the United States Government or the government
26 of any other state, or any officer or agency thereof, for
27 exclusively official purposes, information received by the
28 Department in administering this Act, provided that such
29 other governmental agency agrees to divulge requested tax
30 information to the Department.
31 The furnishing upon request of the Auditor General, or
32 his authorized agents, for official use, of returns filed and
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1 information related thereto under this Act is deemed to be an
2 official purpose within the meaning of this Section.
3 The furnishing of financial information to a home rule
4 unit with a population in excess of 2,000,000 that has
5 imposed a tax similar to that imposed by this Act under its
6 home rule powers, upon request of the Chief Executive of the
7 home rule unit, is an official purpose within the meaning of
8 this Section, provided the home rule unit agrees in writing
9 to the requirements of this Section. Information so provided
10 is subject to all confidentiality provisions of this Section.
11 The written agreement shall provide for reciprocity,
12 limitations on access, disclosure, and procedures for
13 requesting information.
14 The Director may make available to any State agency,
15 including the Illinois Supreme Court, which licenses persons
16 to engage in any occupation, information that a person
17 licensed by such agency has failed to file returns under this
18 Act or pay the tax, penalty and interest shown therein, or
19 has failed to pay any final assessment of tax, penalty or
20 interest due under this Act. An assessment is final when all
21 proceedings in court for review of such assessment have
22 terminated or the time for the taking thereof has expired
23 without such proceedings being instituted.
24 The Director shall make available for public inspection
25 in the Department's principal office and for publication, at
26 cost, administrative decisions issued on or after January 1,
27 1995. These decisions are to be made available in a manner so
28 that the following taxpayer information is not disclosed:
29 (1) The names, addresses, and identification
30 numbers of the taxpayer, related entities, and employees.
31 (2) At the sole discretion of the Director, trade
32 secrets or other confidential information identified as
33 such by the taxpayer, no later than 30 days after receipt
34 of an administrative decision, by such means as the
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1 Department shall provide by rule.
2 The Director shall determine the appropriate extent of
3 the deletions allowed in paragraph (2). In the event the
4 taxpayer does not submit deletions, the Director shall make
5 only the deletions specified in paragraph (1).
6 The Director shall make available for public inspection
7 and publication an administrative decision within 180 days
8 after the issuance of the administrative decision. The term
9 "administrative decision" has the same meaning as defined in
10 Section 3-101 of Article III of the Code of Civil Procedure.
11 Costs collected under this Section shall be paid into the Tax
12 Compliance and Administration Fund.
13 Nothing contained in this Act shall prevent the Director
14 from divulging information to any person pursuant to a
15 request or authorization made by the taxpayer or by an
16 authorized representative of the taxpayer.
17 (Source: P.A. 90-491, eff. 1-1-98.)
18 Section 135. The Cigarette Use Tax Act is amended by
19 changing Section 20 as follows:
20 (35 ILCS 135/20) (from Ch. 120, par. 453.50)
21 Sec. 20. All information received by the Department
22 from returns filed under this Act, or from any investigation
23 conducted under this Act, shall be confidential, except for
24 official purposes or pursuant to Section 2.5 of the Tax
25 Collection Suit Act, and any person who divulges any such
26 information in any manner, except in accordance with a proper
27 judicial order or as otherwise provided by law, shall be
28 guilty of a Class A misdemeanor.
29 Nothing in this Act prevents the Director of Revenue from
30 publishing or making available to the public the names and
31 addresses of persons filing returns under this Act, or
32 reasonable statistics concerning the operation of the tax by
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1 grouping the contents of returns so that the information in
2 any individual return is not disclosed.
3 Nothing in this Act prevents the Director of Revenue from
4 divulging to the United States Government or the government
5 of any other state, or any officer or agency thereof, for
6 exclusively official purposes, information received by the
7 Department in administering this Act, provided that such
8 other governmental agency agrees to divulge requested tax
9 information to the Department.
10 The furnishing upon request of the Auditor General, or
11 his authorized agents, for official use, of returns filed and
12 information related thereto under this Act is deemed to be an
13 official purpose within the meaning of this Section.
14 The furnishing of financial information to a home rule
15 unit with a population in excess of 2,000,000 that has
16 imposed a tax similar to that imposed by this Act under its
17 home rule powers, upon request of the Chief Executive of the
18 home rule unit, is an official purpose within the meaning of
19 this Section, provided the home rule unit agrees in writing
20 to the requirements of this Section. Information so provided
21 is subject to all confidentiality provisions of this Section.
22 The written agreement shall provide for reciprocity,
23 limitations on access, disclosure, and procedures for
24 requesting information.
25 The Director may make available to any State agency,
26 including the Illinois Supreme Court, which licenses persons
27 to engage in any occupation, information that a person
28 licensed by such agency has failed to file returns under this
29 Act or pay the tax, penalty and interest shown therein, or
30 has failed to pay any final assessment of tax, penalty or
31 interest due under this Act. An assessment is final when all
32 proceedings in court for review of such assessment have
33 terminated or the time for the taking thereof has expired
34 without such proceedings being instituted.
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1 The Director shall make available for public inspection
2 in the Department's principal office and for publication, at
3 cost, administrative decisions issued on or after January 1,
4 1995. These decisions are to be made available in a manner so
5 that the following taxpayer information is not disclosed:
6 (1) The names, addresses, and identification
7 numbers of the taxpayer, related entities, and employees.
8 (2) At the sole discretion of the Director, trade
9 secrets or other confidential information identified as
10 such by the taxpayer, no later than 30 days after receipt
11 of an administrative decision, by such means as the
12 Department shall provide by rule.
13 The Director shall determine the appropriate extent of
14 the deletions allowed in paragraph (2). In the event the
15 taxpayer does not submit deletions, the Director shall make
16 only the deletions specified in paragraph (1).
17 The Director shall make available for public inspection
18 and publication an administrative decision within 180 days
19 after the issuance of the administrative decision. The term
20 "administrative decision" has the same meaning as defined in
21 Section 3-101 of Article III of the Code of Civil Procedure.
22 Costs collected under this Section shall be paid into the Tax
23 Compliance and Administration Fund.
24 Nothing contained in this Act shall prevent the Director
25 from divulging information to any person pursuant to a
26 request or authorization made by the taxpayer or by an
27 authorized representative of the taxpayer.
28 (Source: P.A. 90-491, eff. 1-1-98.)
29 Section 140. The Property Tax Code is amended by
30 changing Section 15-172 as follows:
31 (35 ILCS 200/15-172)
32 Sec. 15-172. Senior Citizens Assessment Freeze Homestead
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1 Exemption.
2 (a) This Section may be cited as the Senior Citizens
3 Assessment Freeze Homestead Exemption.
4 (b) As used in this Section:
5 "Applicant" means an individual who has filed an
6 application under this Section.
7 "Base amount" means the base year equalized assessed
8 value of the residence plus the first year's equalized
9 assessed value of any added improvements which increased the
10 assessed value of the residence after the base year.
11 "Base year" means the taxable year prior to the taxable
12 year for which the applicant first qualifies and applies for
13 the exemption provided that in the prior taxable year the
14 property was improved with a permanent structure that was
15 occupied as a residence by the applicant who was liable for
16 paying real property taxes on the property and who was either
17 (i) an owner of record of the property or had legal or
18 equitable interest in the property as evidenced by a written
19 instrument or (ii) had a legal or equitable interest as a
20 lessee in the parcel of property that was single family
21 residence.
22 "Chief County Assessment Officer" means the County
23 Assessor or Supervisor of Assessments of the county in which
24 the property is located.
25 "Equalized assessed value" means the assessed value as
26 equalized by the Illinois Department of Revenue.
27 "Household" means the applicant, the spouse of the
28 applicant, and all persons using the residence of the
29 applicant as their principal place of residence.
30 "Household income" means the combined income of the
31 members of a household for the calendar year preceding the
32 taxable year.
33 "Income" has the same meaning as provided in Section 3.07
34 of the Senior Citizens and Disabled Persons Property Tax
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1 Relief and Pharmaceutical Assistance Act.
2 "Internal Revenue Code of 1986" means the United States
3 Internal Revenue Code of 1986 or any successor law or laws
4 relating to federal income taxes in effect for the year
5 preceding the taxable year.
6 "Life care facility that qualifies as a cooperative"
7 means a facility as defined in Section 2 of the Life Care
8 Facilities Act.
9 "Residence" means the principal dwelling place and
10 appurtenant structures used for residential purposes in this
11 State occupied on January 1 of the taxable year by a
12 household and so much of the surrounding land, constituting
13 the parcel upon which the dwelling place is situated, as is
14 used for residential purposes. If the Chief County Assessment
15 Officer has established a specific legal description for a
16 portion of property constituting the residence, then that
17 portion of property shall be deemed the residence for the
18 purposes of this Section.
19 "Taxable year" means the calendar year during which ad
20 valorem property taxes payable in the next succeeding year
21 are levied.
22 (c) Beginning in taxable year 1994, a senior citizens
23 assessment freeze homestead exemption is granted for real
24 property that is improved with a permanent structure that is
25 occupied as a residence by an applicant who (i) is 65 years
26 of age or older during the taxable year, (ii) has a household
27 income of $35,000 or less, (iii) is liable for paying real
28 property taxes on the property, and (iv) is an owner of
29 record of the property or has a legal or equitable interest
30 in the property as evidenced by a written instrument. This
31 homestead exemption shall also apply to a leasehold interest
32 in a parcel of property improved with a permanent structure
33 that is a single family residence that is occupied as a
34 residence by a person who (i) is 65 years of age or older
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1 during the taxable year, (ii) has a household income of
2 $35,000 or less, (iii) has a legal or equitable ownership
3 interest in the property as lessee, and (iv) is liable for
4 the payment of real property taxes on that property.
5 The amount of this exemption shall be the equalized
6 assessed value of the residence in the taxable year for which
7 application is made minus the base amount.
8 When the applicant is a surviving spouse of an applicant
9 for a prior year for the same residence for which an
10 exemption under this Section has been granted, the base year
11 and base amount for that residence are the same as for the
12 applicant for the prior year.
13 Each year at the time the assessment books are certified
14 to the County Clerk, the Board of Review or Board of Appeals
15 shall give to the County Clerk a list of the assessed values
16 of improvements on each parcel qualifying for this exemption
17 that were added after the base year for this parcel and that
18 increased the assessed value of the property.
19 In the case of land improved with an apartment building
20 owned and operated as a cooperative or a building that is a
21 life care facility that qualifies as a cooperative, the
22 maximum reduction from the equalized assessed value of the
23 property is limited to the sum of the reductions calculated
24 for each unit occupied as a residence by a person or persons
25 65 years of age or older with a household income of $35,000
26 or less who is liable, by contract with the owner or owners
27 of record, for paying real property taxes on the property and
28 who is an owner of record of a legal or equitable interest in
29 the cooperative apartment building, other than a leasehold
30 interest. In the instance of a cooperative where a homestead
31 exemption has been granted under this Section, the
32 cooperative association or its management firm shall credit
33 the savings resulting from that exemption only to the
34 apportioned tax liability of the owner who qualified for the
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1 exemption. Any person who willfully refuses to credit that
2 savings to an owner who qualifies for the exemption is guilty
3 of a Class B misdemeanor.
4 When a homestead exemption has been granted under this
5 Section and an applicant then becomes a resident of a
6 facility licensed under the Nursing Home Care Act, the
7 exemption shall be granted in subsequent years so long as the
8 residence (i) continues to be occupied by the qualified
9 applicant's spouse or (ii) if remaining unoccupied, is still
10 owned by the qualified applicant for the homestead exemption.
11 Beginning January 1, 1997, when an individual dies who
12 would have qualified for an exemption under this Section, and
13 the surviving spouse does not independently qualify for this
14 exemption because of age, the exemption under this Section
15 shall be granted to the surviving spouse for the taxable year
16 preceding and the taxable year of the death, provided that,
17 except for age, the surviving spouse meets all other
18 qualifications for the granting of this exemption for those
19 years.
20 When married persons maintain separate residences, the
21 exemption provided for in this Section may be claimed by only
22 one of such persons and for only one residence.
23 For taxable year 1994 only, in counties having less than
24 3,000,000 inhabitants, to receive the exemption, a person
25 shall submit an application by February 15, 1995 to the Chief
26 County Assessment Officer of the county in which the property
27 is located. In counties having 3,000,000 or more
28 inhabitants, for taxable year 1994 and all subsequent taxable
29 years, to receive the exemption, a person may submit an
30 application to the Chief County Assessment Officer of the
31 county in which the property is located during such period as
32 may be specified by the Chief County Assessment Officer. The
33 Chief County Assessment Officer in counties of 3,000,000 or
34 more inhabitants shall annually give notice of the
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1 application period by mail or by publication. In counties
2 having less than 3,000,000 inhabitants, beginning with
3 taxable year 1995 and thereafter, to receive the exemption, a
4 person shall submit an application by July 1 of each taxable
5 year to the Chief County Assessment Officer of the county in
6 which the property is located. A county may, by ordinance,
7 establish a date for submission of applications that is
8 different than July 1. The applicant shall submit with the
9 application an affidavit of the applicant's total household
10 income, age, marital status (and if married the name and
11 address of the applicant's spouse, if known), and principal
12 dwelling place of members of the household on January 1 of
13 the taxable year. The Department shall establish, by rule, a
14 method for verifying the accuracy of affidavits filed by
15 applicants under this Section. The applications shall be
16 clearly marked as applications for the Senior Citizens
17 Assessment Freeze Homestead Exemption.
18 Notwithstanding any other provision to the contrary, in
19 counties having fewer than 3,000,000 inhabitants, if an
20 applicant fails to file the application required by this
21 Section in a timely manner and this failure to file is due to
22 a mental or physical condition sufficiently severe so as to
23 render the applicant incapable of filing the application in a
24 timely manner, the Chief County Assessment Officer may extend
25 the filing deadline for a period of 30 days after the
26 applicant regains the capability to file the application, but
27 in no case may the filing deadline be extended beyond 3
28 months of the original filing deadline. In order to receive
29 the extension provided in this paragraph, the applicant shall
30 provide the Chief County Assessment Officer with a signed
31 statement from the applicant's physician stating the nature
32 and extent of the condition, that, in the physician's
33 opinion, the condition was so severe that it rendered the
34 applicant incapable of filing the application in a timely
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1 manner, and the date on which the applicant regained the
2 capability to file the application.
3 Beginning January 1, 1998, notwithstanding any other
4 provision to the contrary, in counties having fewer than
5 3,000,000 inhabitants, if an applicant fails to file the
6 application required by this Section in a timely manner and
7 this failure to file is due to a mental or physical condition
8 sufficiently severe so as to render the applicant incapable
9 of filing the application in a timely manner, the Chief
10 County Assessment Officer may extend the filing deadline for
11 a period of 3 months. In order to receive the extension
12 provided in this paragraph, the applicant shall provide the
13 Chief County Assessment Officer with a signed statement from
14 the applicant's physician stating the nature and extent of
15 the condition, and that, in the physician's opinion, the
16 condition was so severe that it rendered the applicant
17 incapable of filing the application in a timely manner.
18 In counties having less than 3,000,000 inhabitants, if an
19 applicant was denied an exemption in taxable year 1994 and
20 the denial occurred due to an error on the part of an
21 assessment official, or his or her agent or employee, then
22 beginning in taxable year 1997 the applicant's base year, for
23 purposes of determining the amount of the exemption, shall be
24 1993 rather than 1994. In addition, in taxable year 1997, the
25 applicant's exemption shall also include an amount equal to
26 (i) the amount of any exemption denied to the applicant in
27 taxable year 1995 as a result of using 1994, rather than
28 1993, as the base year, (ii) the amount of any exemption
29 denied to the applicant in taxable year 1996 as a result of
30 using 1994, rather than 1993, as the base year, and (iii) the
31 amount of the exemption erroneously denied for taxable year
32 1994.
33 For purposes of this Section, a person who will be 65
34 years of age during the current taxable year shall be
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1 eligible to apply for the homestead exemption during that
2 taxable year. Application shall be made during the
3 application period in effect for the county of his or her
4 residence.
5 The Chief County Assessment Officer may determine the
6 eligibility of a life care facility that qualifies as a
7 cooperative to receive the benefits provided by this Section
8 by use of an affidavit, application, visual inspection,
9 questionnaire, or other reasonable method in order to insure
10 that the tax savings resulting from the exemption are
11 credited by the management firm to the apportioned tax
12 liability of each qualifying resident. The Chief County
13 Assessment Officer may request reasonable proof that the
14 management firm has so credited that exemption.
15 Except as provided in this Section, all information
16 received by the chief county assessment officer or the
17 Department from applications filed under this Section, or
18 from any investigation conducted under the provisions of this
19 Section, shall be confidential, except for official purposes
20 or pursuant to Section 2.5 of the Tax Collection Suit Act
21 pursuant to official procedures for collection of any State
22 or local tax or enforcement of any civil or criminal penalty
23 or sanction imposed by this Act or by any statute or
24 ordinance imposing a State or local tax. Any person who
25 divulges any such information in any manner, except in
26 accordance with a proper judicial order, is guilty of a Class
27 A misdemeanor.
28 Nothing contained in this Section shall prevent the
29 Director or chief county assessment officer from publishing
30 or making available reasonable statistics concerning the
31 operation of the exemption contained in this Section in which
32 the contents of claims are grouped into aggregates in such a
33 way that information contained in any individual claim shall
34 not be disclosed.
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1 (d) Each Chief County Assessment Officer shall annually
2 publish a notice of availability of the exemption provided
3 under this Section. The notice shall be published at least
4 60 days but no more than 75 days prior to the date on which
5 the application must be submitted to the Chief County
6 Assessment Officer of the county in which the property is
7 located. The notice shall appear in a newspaper of general
8 circulation in the county.
9 (Source: P.A. 89-62, eff. 1-1-96; 89-426, eff. 6-1-96;
10 89-557, eff. 1-1-97; 89-581, eff. 1-1-97; 89-626, eff.
11 8-9-96; 90-14, eff. 7-1-97; 90-204, eff. 7-25-97; 90-523,
12 eff. 11-13-97; 90-524, eff. 1-1-98; 90-531, eff. 1-1-98;
13 90-655, eff. 7-30-98.)
14 Section 145. The Illinois Estate and Generation-Skipping
15 Transfer Tax Act is amended by changing Section 6 as follows:
16 (35 ILCS 405/6) (from Ch. 120, par. 405A-6)
17 Sec. 6. Returns and payments.
18 (a) Due Dates. The Illinois transfer tax shall be paid
19 and the Illinois transfer tax return shall be filed on the
20 due date or dates, respectively, including extensions, for
21 paying the related federal transfer tax and filing the
22 related federal return.
23 (b) Installment payments and deferral. In the event
24 that any portion of the federal transfer tax is deferred or
25 to be paid in installments under the provisions of the
26 Internal Revenue Code, the portion of the Illinois transfer
27 tax which is subject to deferral or payable in installments
28 shall be determined by multiplying the Illinois transfer tax
29 by a fraction, the numerator of which is the gross value of
30 the assets included in the transferred property having a tax
31 situs in this State and which give rise to the deferred or
32 installment payment under the Internal Revenue Code, and the
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1 denominator of which is the gross value of all assets
2 included in the transferred property having a tax situs in
3 this State. Deferred payments and installment payments, with
4 interest, shall be paid at the same time and in the same
5 manner as payments of the federal transfer tax are required
6 to be made under the applicable Sections of the Internal
7 Revenue Code, provided that the rate of interest on unpaid
8 amounts of Illinois transfer tax shall be determined under
9 this Act. Acceleration of payment under this Section shall
10 occur under the same circumstances and in the same manner as
11 provided in the Internal Revenue Code.
12 (c) Who shall file and pay. The Illinois transfer tax
13 return (including any supplemental or amended return) shall
14 be filed, and the Illinois transfer tax (including any
15 additional tax that may become due) shall be paid by the same
16 person or persons, respectively, who are required to pay the
17 related federal transfer tax and file the related federal
18 return.
19 (d) Where to file return. The executed Illinois
20 transfer tax return shall be filed with the Attorney General.
21 In addition, a copy of the Illinois transfer tax return shall
22 be filed with the county treasurer to whom the Illinois
23 transfer tax is paid, determined under subsection (e) of this
24 Section.
25 (e) Where to pay tax. The Illinois transfer tax shall
26 be paid to the treasurer of the county determined under the
27 following rules:
28 (1) Illinois Estate Tax. The Illinois estate tax
29 shall be paid to the treasurer of the county in which the
30 decedent was a resident on the date of the decedent's
31 death or, if the decedent was not a resident of this
32 State on the date of death, the county in which the
33 greater part, by gross value, of the transferred property
34 with a tax situs in this State is located.
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1 (2) Illinois Generation-Skipping Transfer Tax. The
2 Illinois generation-skipping transfer tax involving
3 transferred property from or in a resident trust shall be
4 paid to the county treasurer for the county in which the
5 grantor resided at the time the trust became irrevocable
6 (in the case of an inter vivos trust) or the county in
7 which the decedent resided at death (in the case of a
8 trust created by the will of a decedent). In the case of
9 an Illinois generation-skipping transfer tax involving
10 transferred property from or in a non-resident trust, the
11 Illinois generation-skipping transfer tax shall be paid
12 to the county treasurer for the county in which the
13 greater part, by gross value, of the transferred property
14 with a tax situs in this State is located.
15 (f) Forms; confidentiality. The Illinois transfer tax
16 return shall be in all respects in the manner and form
17 prescribed by the regulations of the Attorney General. At
18 the same time the Illinois transfer tax return is filed, the
19 person required to file shall also file with the Attorney
20 General a copy of the related federal return. The Illinois
21 transfer tax return and the copy of the federal return filed
22 with the Attorney General or any county treasurer shall be
23 confidential, and the Attorney General, each county treasurer
24 and all of their assistants or employees are prohibited from
25 divulging in any manner any of the contents of those returns,
26 except only in a proceeding instituted under the provisions
27 of this Act or pursuant to Section 2.5 of the Tax Collection
28 Suit Act.
29 (g) County Treasurer shall accept payment. No county
30 treasurer shall refuse to accept payment of any amount due
31 under this Act on the grounds that the county treasurer has
32 not yet received a copy of the appropriate Illinois transfer
33 tax return.
34 (Source: P.A. 86-737.)
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1 Section 150. The Messages Tax Act is amended by changing
2 Section 11 as follows:
3 (35 ILCS 610/11) (from Ch. 120, par. 467.11)
4 Sec. 11. All information received by the Department from
5 returns filed under this Act, or from any investigations
6 conducted under this Act, shall be confidential, except for
7 official purposes or pursuant to Section 2.5 of the Tax
8 Collection Suit Act, and any person who divulges any such
9 information in any manner, except in accordance with a proper
10 judicial order or as otherwise provided by law, shall be
11 guilty of a Class B misdemeanor.
12 Provided, that nothing contained in this Act shall
13 prevent the Director from publishing or making available to
14 the public the names and addresses of taxpayers filing
15 returns under this Act, or from publishing or making
16 available reasonable statistics concerning the operation of
17 the tax wherein the contents of returns are grouped into
18 aggregates in such a way that the information contained in
19 any individual return shall not be disclosed.
20 And provided, that nothing contained in this Act shall
21 prevent the Director from making available to the United
22 States Government or any officer or agency thereof, for
23 exclusively official purposes, information received by the
24 Department in the administration of this Act.
25 The furnishing upon request of the Auditor General, or
26 his authorized agents, for official use, of returns filed and
27 information related thereto under this Act is deemed to be an
28 official purpose within the meaning of this Section.
29 The Director may make available to any State agency,
30 including the Illinois Supreme Court, which licenses persons
31 to engage in any occupation, information that a person
32 licensed by such agency has failed to file returns under this
33 Act or pay the tax, penalty and interest shown therein, or
-38- LRB9100271PTpkam
1 has failed to pay any final assessment of tax, penalty or
2 interest due under this Act. An assessment is final when all
3 proceedings in court for review of such assessment have
4 terminated or the time for the taking thereof has expired
5 without such proceedings being instituted.
6 The Director shall make available for public inspection
7 in the Department's principal office and for publication, at
8 cost, administrative decisions issued on or after January 1,
9 1995. These decisions are to be made available in a manner so
10 that the following taxpayer information is not disclosed:
11 (1) The names, addresses, and identification
12 numbers of the taxpayer, related entities, and employees.
13 (2) At the sole discretion of the Director, trade
14 secrets or other confidential information identified as
15 such by the taxpayer, no later than 30 days after receipt
16 of an administrative decision, by such means as the
17 Department shall provide by rule.
18 The Director shall determine the appropriate extent of
19 the deletions allowed in paragraph (2). In the event the
20 taxpayer does not submit deletions, the Director shall make
21 only the deletions specified in paragraph (1).
22 The Director shall make available for public inspection
23 and publication an administrative decision within 180 days
24 after the issuance of the administrative decision. The term
25 "administrative decision" has the same meaning as defined in
26 Section 3-101 of Article III of the Code of Civil Procedure.
27 Costs collected under this Section shall be paid into the Tax
28 Compliance and Administration Fund.
29 Nothing contained in this Act shall prevent the Director
30 from divulging information to any person pursuant to a
31 request or authorization made by the taxpayer or by an
32 authorized representative of the taxpayer.
33 (Source: P.A. 90-491, eff. 1-1-98.)
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1 Section 155. The Gas Revenue Tax Act is amended by
2 changing Section 11 as follows:
3 (35 ILCS 615/11) (from Ch. 120, par. 467.26)
4 Sec. 11. All information received by the Department from
5 returns filed under this Act, or from any investigations
6 conducted under this Act, shall be confidential, except for
7 official purposes or pursuant to Section 2.5 of the Tax
8 Collection Suit Act, and any person who divulges any such
9 information in any manner, except in accordance with a proper
10 judicial order or as otherwise provided by law, shall be
11 guilty of a Class B misdemeanor.
12 Provided, that nothing contained in this Act shall
13 prevent the Director from publishing or making available to
14 the public the names and addresses of taxpayers filing
15 returns under this Act, or from publishing or making
16 available reasonable statistics concerning the operation of
17 the tax wherein the contents of returns are grouped into
18 aggregates in such a way that the information contained in
19 any individual return shall not be disclosed.
20 And provided, that nothing contained in this Act shall
21 prevent the Director from making available to the United
22 States Government or any officer or agency thereof, for
23 exclusively official purposes, information received by the
24 Department in the administration of this Act.
25 The furnishing upon request of the Auditor General, or
26 his authorized agents, for official use, of returns filed and
27 information related thereto under this Act is deemed to be an
28 official purpose within the meaning of this Section.
29 The Director may make available to any State agency,
30 including the Illinois Supreme Court, which licenses persons
31 to engage in any occupation, information that a person
32 licensed by such agency has failed to file returns under this
33 Act or pay the tax, penalty and interest shown therein, or
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1 has failed to pay any final assessment of tax, penalty or
2 interest due under this Act. An assessment is final when all
3 proceedings in court for review of such assessment have
4 terminated or the time for the taking thereof has expired
5 without such proceedings being instituted.
6 The Director shall make available for public inspection
7 in the Department's principal office and for publication, at
8 cost, administrative decisions issued on or after January 1,
9 1995. These decisions are to be made available in a manner so
10 that the following taxpayer information is not disclosed:
11 (1) The names, addresses, and identification
12 numbers of the taxpayer, related entities, and employees.
13 (2) At the sole discretion of the Director, trade
14 secrets or other confidential information identified as
15 such by the taxpayer, no later than 30 days after receipt
16 of an administrative decision, by such means as the
17 Department shall provide by rule.
18 The Director shall determine the appropriate extent of
19 the deletions allowed in paragraph (2). In the event the
20 taxpayer does not submit deletions, the Director shall make
21 only the deletions specified in paragraph (1).
22 The Director shall make available for public inspection
23 and publication an administrative decision within 180 days
24 after the issuance of the administrative decision. The term
25 "administrative decision" has the same meaning as defined in
26 Section 3-101 of Article III of the Code of Civil Procedure.
27 Costs collected under this Section shall be paid into the Tax
28 Compliance and Administration Fund.
29 Nothing contained in this Act shall prevent the Director
30 from divulging information to any person pursuant to a
31 request or authorization made by the taxpayer or by an
32 authorized representative of the taxpayer.
33 (Source: P.A. 90-491, eff. 1-1-98.)
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1 Section 160. The Public Utilities Revenue Act is amended
2 by changing Section 11 as follows:
3 (35 ILCS 620/11) (from Ch. 120, par. 478)
4 Sec. 11. All information received by the Department from
5 returns filed under this Act, or from any investigations
6 conducted under this Act, shall be confidential, except for
7 official purposes or pursuant to Section 2.5 of the Tax
8 Collection Suit Act, and any person who divulges any such
9 information in any manner, except in accordance with a proper
10 judicial order or as otherwise provided by law, shall be
11 guilty of a Class B misdemeanor.
12 Provided, that nothing contained in this Act shall
13 prevent the Director from publishing or making available to
14 the public the names and addresses of taxpayers filing
15 returns under this Act, or from publishing or making
16 available reasonable statistics concerning the operation of
17 the tax wherein the contents of returns are grouped into
18 aggregates in such a way that the information contained in
19 any individual return shall not be disclosed.
20 And provided, that nothing contained in this Act shall
21 prevent the Director from making available to the United
22 States Government or any officer or agency thereof, for
23 exclusively official purposes, information received by the
24 Department in the administration of this Act.
25 The furnishing upon request of the Auditor General, or
26 his authorized agents, for official use, of returns filed and
27 information related thereto under this Act is deemed to be an
28 official purpose within the meaning of this Section.
29 The Director may make available to any State agency,
30 including the Illinois Supreme Court, which licenses persons
31 to engage in any occupation, information that a person
32 licensed by such agency has failed to file returns under this
33 Act or pay the tax, penalty and interest shown therein, or
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1 has failed to pay any final assessment of tax, penalty or
2 interest due under this Act. An assessment is final when all
3 proceedings in court for review of such assessment have
4 terminated or the time for the taking thereof has expired
5 without such proceedings being instituted.
6 The Director shall make available for public inspection
7 in the Department's principal office and for publication, at
8 cost, administrative decisions issued on or after January 1,
9 1995. These decisions are to be made available in a manner so
10 that the following taxpayer information is not disclosed:
11 (1) The names, addresses, and identification
12 numbers of the taxpayer, related entities, and employees.
13 (2) At the sole discretion of the Director, trade
14 secrets or other confidential information identified as
15 such by the taxpayer, no later than 30 days after receipt
16 of an administrative decision, by such means as the
17 Department shall provide by rule.
18 The Director shall determine the appropriate extent of
19 the deletions allowed in paragraph (2). In the event the
20 taxpayer does not submit deletions, the Director shall make
21 only the deletions specified in paragraph (1).
22 The Director shall make available for public inspection
23 and publication an administrative decision within 180 days
24 after the issuance of the administrative decision. The term
25 "administrative decision" has the same meaning as defined in
26 Section 3-101 of Article III of the Code of Civil Procedure.
27 Costs collected under this Section shall be paid into the Tax
28 Compliance and Administration Fund.
29 Nothing contained in this Act shall prevent the Director
30 from divulging information to any person pursuant to a
31 request or authorization made by the taxpayer or by an
32 authorized representative of the taxpayer.
33 (Source: P.A. 90-491, eff. 1-1-98.)
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1 Section 165. The Water Company Invested Capital Tax Act
2 is amended by changing Section 11 as follows:
3 (35 ILCS 625/11) (from Ch. 120, par. 1421)
4 Sec. 11. All information received by the Department from
5 returns filed under this Act, or from any investigations
6 conducted under this Act, shall be confidential, except for
7 official purposes or pursuant to Section 2.5 of the Tax
8 Collection Suit Act, and any person who divulges any such
9 information in any manner, except in accordance with a proper
10 judicial order or as otherwise provided by law, shall be
11 guilty of a Class B misdemeanor.
12 Nothing contained in this Act shall prevent the Director
13 from publishing or making available to the public the names
14 and addresses of taxpayers filing returns under this Act, or
15 from publishing or making available reasonable statistics
16 concerning the operation of the tax wherein the contents of
17 returns are grouped into aggregates in such a way that the
18 information contained in any individual return shall not be
19 disclosed.
20 Nothing contained in this Act shall prevent the Director
21 from making available to the United States Government or any
22 officer or agency thereof, for exclusively official purposes,
23 information received by the Department in the administration
24 of this Act.
25 The furnishing upon request of the Auditor General, or
26 his authorized agents, for official use, of returns filed and
27 information related thereto under this Act is deemed to be an
28 official purpose within the meaning of this Section.
29 The Director may make available to any State agency,
30 including the Illinois Supreme Court, which licenses persons
31 to engage in any occupation, information that a person
32 licensed by such agency has failed to file returns under this
33 Act or pay the tax, penalty and interest shown therein, or
-44- LRB9100271PTpkam
1 has failed to pay any final assessment of tax, penalty or
2 interest due under this Act. An assessment is final when all
3 proceedings in court for review of such assessment have
4 terminated or the time for the taking thereof has expired
5 without such proceedings being instituted.
6 Nothing contained in this Act shall prevent the Director
7 from divulging information to any person pursuant to a
8 request or authorization made by the taxpayer or by an
9 authorized representative of the taxpayer.
10 (Source: P.A. 90-491, eff. 1-1-98.)
11 Section 170. The Telecommunications Excise Tax Act is
12 amended by changing Section 15 as follows:
13 (35 ILCS 630/15) (from Ch. 120, par. 2015)
14 Sec. 15. Confidential information. All information
15 received by the Department from returns filed under this
16 Article, or from any investigations conducted under this
17 Article, shall be confidential, except for official purposes
18 or pursuant to Section 2.5 of the Tax Collection Suit Act,
19 and any person who divulges any such information in any
20 manner, except in accordance with a proper judicial order or
21 as otherwise provided by law, shall be guilty of a Class B
22 misdemeanor.
23 Provided, that nothing contained in this Article shall
24 prevent the Director from publishing or making available to
25 the public the names and addresses of retailers or taxpayers
26 filing returns under this Article, or from publishing or
27 making available reasonable statistics concerning the
28 operation of the tax wherein the contents of returns are
29 grouped into aggregates in such a way that the information
30 contained in any individual return shall not be disclosed.
31 And provided, that nothing contained in this Article
32 shall prevent the Director from making available to the
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1 United States Government or the government of any other
2 state, or any officer or agency thereof, for exclusively
3 official purposes, information received by the Department in
4 the administration of this Article, if such other
5 governmental agency agrees to divulge requested tax
6 information to the Department.
7 The furnishing upon request of the Auditor General, or
8 his authorized agents, for official use, of returns filed and
9 information related thereto under this Article is deemed to
10 be an official purpose within the meaning of this Section.
11 The Director shall make available for public inspection
12 in the Department's principal office and for publication, at
13 cost, administrative decisions issued on or after January 1,
14 1995. These decisions are to be made available in a manner so
15 that the following taxpayer information is not disclosed:
16 (1) The names, addresses, and identification
17 numbers of the taxpayer, related entities, and employees.
18 (2) At the sole discretion of the Director, trade
19 secrets or other confidential information identified as
20 such by the taxpayer, no later than 30 days after receipt
21 of an administrative decision, by such means as the
22 Department shall provide by rule.
23 The Director shall determine the appropriate extent of
24 the deletions allowed in paragraph (2). In the event the
25 taxpayer does not submit deletions, the Director shall make
26 only the deletions specified in paragraph (1).
27 The Director shall make available for public inspection
28 and publication an administrative decision within 180 days
29 after the issuance of the administrative decision. The term
30 "administrative decision" has the same meaning as defined in
31 Section 3-101 of Article III of the Code of Civil Procedure.
32 Costs collected under this Section shall be paid into the Tax
33 Compliance and Administration Fund.
34 Nothing contained in this Act shall prevent the Director
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1 from divulging information to any person pursuant to a
2 request or authorization made by the taxpayer or by an
3 authorized representative of the taxpayer.
4 (Source: P.A. 90-491, eff. 1-1-98.)
5 Section 175. The Tax Collection Suit Act is amended by
6 adding Section 2.5 as follows:
7 (35 ILCS 705/2.5 new)
8 Sec. 2.5. Collection efforts of the Department. In
9 addition to any methods to collect delinquent taxes that are
10 authorized by the Illinois Income Tax Act, the Department may
11 contract with private collection entities, make public any
12 personal information gathered by the Department, or implement
13 other methods of collection deemed necessary by the
14 Department.
15 Before personal information is made public, the
16 Department shall give a 30-day written notice by certified
17 mail, return receipt requested, to the delinquent party's
18 last known address. If the delinquent party pays the
19 delinquency or makes arrangements with the Department to pay
20 the delinquency, then the Department shall keep the personal
21 information confidential.
22 Section 180. The Illinois Public Aid Code is amended by
23 adding Section 10-10.4 as follows:
24 (305 ILCS 5/10-10.4 new)
25 Sec. 10-10.4. Tracking income and assets of obligors.
26 (a) A transfer made by an obligor is fraudulent as to an
27 obligee if the obligor made the transfer:
28 (1) with actual intent to hinder, delay, or defraud
29 any obligee of the obligor; or
30 (2) without receiving a reasonably equivalent value
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1 in exchange for the transfer.
2 (b) In determining actual intent under paragraph (1) of
3 subsection (a), consideration may be given, among other
4 factors, to whether:
5 (1) the transfer was to an insider;
6 (2) the obligor retained possession or control of
7 the property transferred after the transfer;
8 (3) the transfer was disclosed or concealed;
9 (4) before the transfer was made, the obligor had
10 been sued or threatened with suit;
11 (5) the transfer was of substantially all the
12 obligor's assets;
13 (6) the obligor absconded;
14 (7) the obligor removed or concealed assets;
15 (8) the value of the consideration received by the
16 obligor was reasonably equivalent to the value of the
17 asset transferred;
18 (9) the obligor was insolvent or became insolvent
19 shortly after the transfer was made;
20 (10) the transfer occurred shortly before or
21 shortly after a substantial debt was incurred; and
22 (11) the obligor transferred the essential assets
23 of a business to a lienor who transferred the assets to
24 an insider of the obligor.
25 (c) In an action for relief against a transfer by a
26 child support obligor under this Act, the State's Attorney,
27 on behalf of a child support obligee, may obtain:
28 (1) avoidance of the transfer to the extent
29 necessary to satisfy the obligee's claim;
30 (2) an attachment or other provisional remedy
31 against the asset transferred or other property of the
32 transferee in accordance with the procedure prescribed by
33 the Code of Civil Procedure;
34 (3) subject to applicable principles of equity and
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1 in accordance with applicable rules of civil procedure:
2 (A) an injunction against further disposition
3 by the obligor or a transferee, or both, of the
4 asset transferred or of other property;
5 (B) appointment of a receiver to take charge
6 of the asset transferred or of other property of the
7 transferee; or
8 (C) any other relief the circumstances may
9 require.
10 (d) If an obligee has obtained a judgment on a claim
11 against the obligor, the State's Attorney, if the court so
12 orders, may levy execution on the asset transferred or its
13 proceeds.
14 Section 185. The Illinois Marriage and Dissolution of
15 Marriage Act is amended by adding Sections 505.3, 714, and
16 715 as follows:
17 (750 ILCS 5/505.3 new)
18 Sec. 505.3. Tracking income and assets of obligors.
19 (a) A transfer made by an obligor is fraudulent as to an
20 obligee if the obligor made the transfer:
21 (1) with actual intent to hinder, delay, or defraud
22 any obligee of the obligor; or
23 (2) without receiving a reasonably equivalent value
24 in exchange for the transfer.
25 (b) In determining actual intent under paragraph (1) of
26 subsection (a), consideration may be given, among other
27 factors, to whether:
28 (1) the transfer was to an insider;
29 (2) the obligor retained possession or control of
30 the property transferred after the transfer;
31 (3) the transfer was disclosed or concealed;
32 (4) before the transfer was made, the obligor had
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1 been sued or threatened with suit;
2 (5) the transfer was of substantially all the
3 obligor's assets;
4 (6) the obligor absconded;
5 (7) the obligor removed or concealed assets;
6 (8) the value of the consideration received by the
7 obligor was reasonably equivalent to the value of the
8 asset transferred;
9 (9) the obligor was insolvent or became insolvent
10 shortly after the transfer was made;
11 (10) the transfer occurred shortly before or
12 shortly after a substantial debt was incurred; and
13 (11) the obligor transferred the essential assets
14 of a business to a lienor who transferred the assets to
15 an insider of the obligor.
16 (c) In an action for relief against a transfer by a
17 child support obligor under this Act, the State's Attorney,
18 on behalf of a child support obligee, may obtain:
19 (1) avoidance of the transfer to the extent
20 necessary to satisfy the obligee's claim;
21 (2) an attachment or other provisional remedy
22 against the asset transferred or other property of the
23 transferee in accordance with the procedure prescribed by
24 the Code of Civil Procedure;
25 (3) subject to applicable principles of equity and
26 in accordance with applicable rules of civil procedure:
27 (A) an injunction against further disposition
28 by the obligor or a transferee, or both, of the
29 asset transferred or of other property;
30 (B) appointment of a receiver to take charge
31 of the asset transferred or of other property of the
32 transferee; or
33 (C) any other relief the circumstances may
34 require.
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1 (d) If an obligee has obtained a judgment on a claim
2 against the obligor, the State's Attorney, if the court so
3 orders, may levy execution on the asset transferred or its
4 proceeds.
5 (750 ILCS 5/714 new)
6 Sec. 714. Willful default on support; penalties. A
7 person who willfully defaults on an order for child support
8 issued by an Illinois court or authorized administrative
9 proceeding may be subject to summary criminal contempt
10 proceedings.
11 In addition to other remedies provided by law regarding
12 the suspension of professional and occupational licenses,
13 recreational licenses, and driver's licenses, the State
14 licensing agency shall have the authority to withhold or
15 suspend, or to restrict the use of driver's licenses,
16 professional and occupational licenses or certificates, and
17 recreational licenses of individuals owing overdue support or
18 failing, after receiving appropriate notice, to comply with
19 subpoenas or warrants relating to paternity or child support
20 proceedings. The suspension shall remain in effect until all
21 defaults on an order for child support are satisfied.
22 This Section applies to an order for child support issued
23 under the Illinois Public Aid Code, the Illinois Marriage and
24 Dissolution of Marriage Act, the Illinois Parentage Act of
25 1984, the Revised Uniform Reciprocal Enforcement of Support
26 Act, and the Uniform Interstate Family Support Act.
27 (750 ILCS 5/715 new)
28 Sec. 715. Information to locate support obligors and
29 putative fathers. The Illinois Department of Public Aid's
30 Child and Spouse Support Unit, the State's Attorney, or any
31 other appropriate State official may request and shall
32 receive from employers, labor unions, telephone companies,
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1 and utility companies location information concerning
2 putative fathers and noncustodial parents for the purpose of
3 establishing a child's paternity or establishing, enforcing,
4 or modifying a child support obligation. In this Section,
5 "location information" means information about (i) the
6 physical whereabouts of a putative father or noncustodial
7 parent, (ii) the putative father or noncustodial parent's
8 employer, or (iii) the salary, wages, and other compensation
9 paid and the health insurance coverage provided to the
10 putative father or noncustodial parent by an employer or by a
11 labor union of which the putative father or noncustodial
12 parent is a member.
13 Section 190. The Non-Support of Spouse and Children Act
14 is amended by adding Section 12.2 as follows:
15 (750 ILCS 15/12.2 new)
16 Sec. 12.2. Tracking income and assets of obligors.
17 (a) A transfer made by an obligor is fraudulent as to an
18 obligee if the obligor made the transfer:
19 (1) with actual intent to hinder, delay, or defraud
20 any obligee of the obligor; or
21 (2) without receiving a reasonably equivalent value
22 in exchange for the transfer.
23 (b) In determining actual intent under paragraph (1) of
24 subsection (a), consideration may be given, among other
25 factors, to whether:
26 (1) the transfer was to an insider;
27 (2) the obligor retained possession or control of
28 the property transferred after the transfer;
29 (3) the transfer was disclosed or concealed;
30 (4) before the transfer was made, the obligor had
31 been sued or threatened with suit;
32 (5) the transfer was of substantially all the
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1 obligor's assets;
2 (6) the obligor absconded;
3 (7) the obligor removed or concealed assets;
4 (8) the value of the consideration received by the
5 obligor was reasonably equivalent to the value of the
6 asset transferred;
7 (9) the obligor was insolvent or became insolvent
8 shortly after the transfer was made;
9 (10) the transfer occurred shortly before or
10 shortly after a substantial debt was incurred; and
11 (11) the obligor transferred the essential assets
12 of a business to a lienor who transferred the assets to
13 an insider of the obligor.
14 (c) In an action for relief against a transfer by a
15 child support obligor under this Act, the State's Attorney,
16 on behalf of a child support obligee, may obtain:
17 (1) avoidance of the transfer to the extent
18 necessary to satisfy the obligee's claim;
19 (2) an attachment or other provisional remedy
20 against the asset transferred or other property of the
21 transferee in accordance with the procedure prescribed by
22 the Code of Civil Procedure;
23 (3) subject to applicable principles of equity and
24 in accordance with applicable rules of civil procedure:
25 (A) an injunction against further disposition
26 by the obligor or a transferee, or both, of the
27 asset transferred or of other property;
28 (B) appointment of a receiver to take charge
29 of the asset transferred or of other property of the
30 transferee; or
31 (C) any other relief the circumstances may
32 require.
33 (d) If an obligee has obtained a judgment on a claim
34 against the obligor, the State's Attorney, if the court so
-53- LRB9100271PTpkam
1 orders, may levy execution on the asset transferred or its
2 proceeds.
3 Section 195. The Revised Uniform Reciprocal Enforcement
4 of Support Act is amended by adding Section 24.2 as follows:
5 (750 ILCS 20/24.2 new)
6 Sec. 24.2. Tracking income and assets of obligors.
7 (a) A transfer made by an obligor is fraudulent as to an
8 obligee if the obligor made the transfer:
9 (1) with actual intent to hinder, delay, or defraud
10 any obligee of the obligor; or
11 (2) without receiving a reasonably equivalent value
12 in exchange for the transfer.
13 (b) In determining actual intent under paragraph (1) of
14 subsection (a), consideration may be given, among other
15 factors, to whether:
16 (1) the transfer was to an insider;
17 (2) the obligor retained possession or control of
18 the property transferred after the transfer;
19 (3) the transfer was disclosed or concealed;
20 (4) before the transfer was made, the obligor had
21 been sued or threatened with suit;
22 (5) the transfer was of substantially all the
23 obligor's assets;
24 (6) the obligor absconded;
25 (7) the obligor removed or concealed assets;
26 (8) the value of the consideration received by the
27 obligor was reasonably equivalent to the value of the
28 asset transferred;
29 (9) the obligor was insolvent or became insolvent
30 shortly after the transfer was made;
31 (10) the transfer occurred shortly before or
32 shortly after a substantial debt was incurred; and
-54- LRB9100271PTpkam
1 (11) the obligor transferred the essential assets
2 of a business to a lienor who transferred the assets to
3 an insider of the obligor.
4 (c) In an action for relief against a transfer by a
5 child support obligor under this Act, the State's Attorney,
6 on behalf of a child support obligee, may obtain:
7 (1) avoidance of the transfer to the extent
8 necessary to satisfy the obligee's claim;
9 (2) an attachment or other provisional remedy
10 against the asset transferred or other property of the
11 transferee in accordance with the procedure prescribed by
12 the Code of Civil Procedure;
13 (3) subject to applicable principles of equity and
14 in accordance with applicable rules of civil procedure:
15 (A) an injunction against further disposition
16 by the obligor or a transferee, or both, of the
17 asset transferred or of other property;
18 (B) appointment of a receiver to take charge
19 of the asset transferred or of other property of the
20 transferee; or
21 (C) any other relief the circumstances may
22 require.
23 (d) If an obligee has obtained a judgment on a claim
24 against the obligor, the State's Attorney, if the court so
25 orders, may levy execution on the asset transferred or its
26 proceeds.
27 Section 200. The Uniform Interstate Family Support Act
28 is amended by changing Section 318 as follows:
29 (750 ILCS 22/318)
30 Sec. 318. Assistance with discovery. A tribunal of this
31 State may:
32 (1) request a tribunal of another state to assist in
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1 obtaining discovery; and
2 (2) upon request, compel a person over whom it has
3 jurisdiction to respond to a discovery order issued by a
4 tribunal of another state;.
5 (3) upon request by a tribunal of another state, issue a
6 subpoena or a subpoena duces tecum (in the case of a
7 tribunal authorized to issue subpoenas) or direct the clerk
8 of the circuit court to issue a subpoena or a subpoena duces
9 tecum (in the case of the circuit court) requiring a person
10 in this State to appear at a deposition or before a tribunal
11 and answer questions or produce documents or other tangible
12 things for the purpose of obtaining information regarding
13 the person's assets, income, and ability to pay a support
14 order or judgment entered in the other state; and
15 (4) request a tribunal of another state to issue or
16 cause to be issued a subpoena or a subpoena duces tecum
17 requiring a person in the other state to appear at a
18 deposition or before a tribunal in that state and answer
19 questions or produce documents or other tangible things for
20 the purpose of obtaining information regarding the person's
21 assets, income, and ability to pay a support order or
22 judgment entered in this State.
23 The clerk of the circuit court shall issue a subpoena or
24 a subpoena duces tecum when directed to do so by the circuit
25 court in accordance with this Section.
26 (Source: P.A. 88-550, eff. date changed from 1-1-95 to 1-1-96
27 by P.A. 88-691.)
28 Section 205. The Illinois Parentage Act of 1984 is
29 amended by adding Section 15.3 as follows:
30 (750 ILCS 45/15.3 new)
31 Sec. 15.3. Tracking income and assets of obligors.
32 (a) A transfer made by an obligor is fraudulent as to an
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1 obligee if the obligor made the transfer:
2 (1) with actual intent to hinder, delay, or defraud
3 any obligee of the obligor; or
4 (2) without receiving a reasonably equivalent value
5 in exchange for the transfer.
6 (b) In determining actual intent under paragraph (1) of
7 subsection (a), consideration may be given, among other
8 factors, to whether:
9 (1) the transfer was to an insider;
10 (2) the obligor retained possession or control of
11 the property transferred after the transfer;
12 (3) the transfer was disclosed or concealed;
13 (4) before the transfer was made, the obligor had
14 been sued or threatened with suit;
15 (5) the transfer was of substantially all the
16 obligor's assets;
17 (6) the obligor absconded;
18 (7) the obligor removed or concealed assets;
19 (8) the value of the consideration received by the
20 obligor was reasonably equivalent to the value of the
21 asset transferred;
22 (9) the obligor was insolvent or became insolvent
23 shortly after the transfer was made;
24 (10) the transfer occurred shortly before or
25 shortly after a substantial debt was incurred; and
26 (11) the obligor transferred the essential assets
27 of a business to a lienor who transferred the assets to
28 an insider of the obligor.
29 (c) In an action for relief against a transfer by a
30 child support obligor under this Act, the State's Attorney,
31 on behalf of a child support obligee, may obtain:
32 (1) avoidance of the transfer to the extent
33 necessary to satisfy the obligee's claim;
34 (2) an attachment or other provisional remedy
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1 against the asset transferred or other property of the
2 transferee in accordance with the procedure prescribed by
3 the Code of Civil Procedure;
4 (3) subject to applicable principles of equity and
5 in accordance with applicable rules of civil procedure:
6 (A) an injunction against further disposition
7 by the obligor or a transferee, or both, of the
8 asset transferred or of other property;
9 (B) appointment of a receiver to take charge
10 of the asset transferred or of other property of the
11 transferee; or
12 (C) any other relief the circumstances may
13 require.
14 (d) If an obligee has obtained a judgment on a claim
15 against the obligor, the State's Attorney, if the court so
16 orders, may levy execution on the asset transferred or its
17 proceeds.
18 Section 999. Effective date. This Act takes effect upon
19 becoming law.".