Date	Chamber	Action
1/11/2005	House	Session Sine Die

Statutes Amended In Order of Appearance

20 ILCS 2520/5

from Ch. 120, par. 2305

20 ILCS 2520/5.5 new

20 ILCS 2520/5.6 new

35 ILCS 5/902

from Ch. 120, par. 9-902

35 ILCS 5/904

from Ch. 120, par. 9-904

35 ILCS 5/917

from Ch. 120, par. 9-917

35 ILCS 5/917.5 new

35 ILCS 105/19

from Ch. 120, par. 439.19

35 ILCS 105/20

from Ch. 120, par. 439.20

35 ILCS 110/17

from Ch. 120, par. 439.47

35 ILCS 110/18

from Ch. 120, par. 439.48

35 ILCS 115/17

from Ch. 120, par. 439.117

35 ILCS 115/18

from Ch. 120, par. 439.118

35 ILCS 120/4

from Ch. 120, par. 443

35 ILCS 120/5

from Ch. 120, par. 444

35 ILCS 120/6a

from Ch. 120, par. 445a

35 ILCS 120/6b

from Ch. 120, par. 445b

35 ILCS 130/9a

from Ch. 120, par. 453.9a

35 ILCS 130/9b

from Ch. 120, par. 453.9b

35 ILCS 135/13

from Ch. 120, par. 453.43

35 ILCS 135/13a

from Ch. 120, par. 453.43a

35 ILCS 145/6

from Ch. 120, par. 481b.36

35 ILCS 505/5

from Ch. 120, par. 421

35 ILCS 505/5a

from Ch. 120, par. 421a

35 ILCS 510/2

from Ch. 120, par. 481b.2

35 ILCS 520/16

from Ch. 120, par. 2166

35 ILCS 610/6

from Ch. 120, par. 467.6

35 ILCS 615/6

from Ch. 120, par. 467.21

35 ILCS 620/6

from Ch. 120, par. 473

35 ILCS 625/6

from Ch. 120, par. 1416

35 ILCS 630/10

from Ch. 120, par. 2010

35 ILCS 735/3-3

from Ch. 120, par. 2603-3

35 ILCS 735/3-7

from Ch. 120, par. 2603-7

225 ILCS 450/27

from Ch. 111, par. 5533

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

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

Actions 

Date	Chamber	Action
1/23/2003	House	Filed with the Clerk by Rep. Jack D. Franks
1/23/2003	House	First Reading
1/23/2003	House	Referred to Rules Committee
1/29/2003	House	Assigned to Revenue Committee
2/24/2003	House	Fiscal Note Filed
3/6/2003	House	Added Co-Sponsor Rep. Jerry L. Mitchell
3/13/2003	House	Rule 19(a) / Re-referred to Rules Committee
1/11/2005	House	Session Sine Die

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