Bill Status of SB 18   93rd General Assembly

Short Description:  TAX DELINQUENCY AMNESTY ACT

Senate Sponsors
Sen. James F. Clayborne, Jr.-Patrick Welch-Donne E. Trotter-Barack Obama, Ira I. Silverstein, Antonio Munoz, Iris Y. Martinez-Jacqueline Y. Collins and Martin A. Sandoval

House Sponsors
(Rep. Rosemary Kurtz-David E. Miller)


Last Action  View All Actions

DateChamber Action
  1/11/2005SenateSession Sine Die

Statutes Amended In Order of Appearance
New Act
35 ILCS 735/3-2from Ch. 120, par. 2603-2
35 ILCS 735/3-3from Ch. 120, par. 2603-3
35 ILCS 735/3-4from Ch. 120, par. 2603-4
35 ILCS 735/3-5from Ch. 120, par. 2603-5
35 ILCS 735/3-6from Ch. 120, par. 2603-6
35 ILCS 735/3-7.5

Synopsis As Introduced
Creates the Tax Delinquency Amnesty Act. Provides that the Department of Revenue shall establish a tax amnesty program for delinquent taxes required to be collected by the Department to run for a period from October 1, 2003 though November 30, 2003 and to cover any taxable period ending prior to July 1, 2002. The Department shall not collect any interest or penalties on those taxes or pursue the taxpayer either by civil suit or criminal prosecution for those taxes if amnesty is granted to the taxpayer. Excludes taxpayers who are a party to any criminal investigation or to any pending civil or criminal litigation concerning the tax liability. Requires the Department to adopt rules. Provides that the money collected under the amnesty program (except for personal property tax replacement income tax collected) shall be deposited as follows: (i) one-half into the Common School Fund; (ii) one-half into the General Revenue Fund. Amends the Uniform Penalty and Interest Act. Provides that, if a taxpayer eligible for the amnesty program fails to satisfy the tax liability during the amnesty period, then the interest or penalty or both imposed by the Department on that tax liability shall be imposed in an amount that is 200% of the amount that would otherwise be imposed. Effective immediately

Senate Committee Amendment No. 1
Provides that the amnesty program excludes motor fuel use taxes. Removes language requiring the Department to prepare amnesty tax return forms. Changes the amnesty period from October 1, 2003 through November 30, 2003 to September 1, 2003 through November 15, 2003. Removes the requirement for an application for amnesty and provides that the taxes covered by the program include any taxable period ending after June 30, 1983 and prior to July 1, 2002 (now, no earliest date). Prescribes how voluntary payments may be made. Requires 2% of the money collected under the Act to be deposited into the Tax Compliance and Administration Fund and, subject to appropriation, used by the Department to cover costs associated with the administration of the Act. Makes other changes.

 Fiscal Note (S-AM1) (Department of Revenue)
 The Department estimates that SB 18 would generate between approximately $120 million and $230 million. Because it is extremely difficult to predict how taxpayers will react to amnesty, the department has made a number of assumptions. The estimate is an order of magnitude only, and as was the case in 1984, the vast majority of revenue will be an acceleration of tax the Department would ultimately collect.

Actions 
DateChamber Action
  1/9/2003SenateFiled with Secretary by Sen. James F. Clayborne, Jr.
  1/9/2003SenateChief Co-Sponsor Sen. Patrick Welch
  1/9/2003SenateChief Co-Sponsor Sen. Donne E. Trotter
  1/9/2003SenateFirst Reading
  1/9/2003SenateReferred to Rules
  1/9/2003SenateAdded as Chief Co-Sponsor Sen. Barack Obama
  1/15/2003SenateAdded as Co-Sponsor Sen. Ira I. Silverstein
  1/28/2003SenateAdded as Co-Sponsor Sen. Antonio Munoz
  1/29/2003SenateAssigned to Executive
  1/29/2003SenateAdded as Co-Sponsor Sen. Iris Y. Martinez
  2/5/2003SenatePostponed - Executive
  2/19/2003SenateHeld in Executive
  2/26/2003SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. James F. Clayborne, Jr.
  2/26/2003SenateSenate Committee Amendment No. 1 Referred to Rules
  2/26/2003SenateSenate Committee Amendment No. 1 Rules Refers to Executive
  2/27/2003SenateSenate Committee Amendment No. 1 Adopted
  2/28/2003SenateDo Pass as Amended Executive; 008-003-000
  2/28/2003SenatePlaced on Calendar Order of 2nd Reading March 4, 2003
  3/5/2003SenateFiscal Note Requested by Sen. Peter J. Roskam
  3/20/2003SenateFiscal Note Filed As Amended by Committee Amendment No. 1 from the Illinois Department of Revenue
  3/25/2003SenateSecond Reading
  3/25/2003SenatePlaced on Calendar Order of 3rd Reading March 26, 2003
  3/26/2003SenateAdded as Chief Co-Sponsor Sen. Jacqueline Y. Collins
  3/26/2003SenateVerified
  3/26/2003SenateThird Reading - Passed; 031-025-000
  3/26/2003HouseArrived in House
  3/26/2003HousePlaced on Calendar Order of First Reading
  4/4/2003HouseChief House Sponsor Rep. John A. Fritchey
  4/4/2003HouseAdded Alternate Chief Co-Sponsor Rep. David E. Miller
  4/4/2003HouseFirst Reading
  4/4/2003HouseReferred to Rules Committee
  5/16/2003HouseAlternate Chief Sponsor Changed to Rep. Rosemary Kurtz
  2/11/2004SenateAdded as Co-Sponsor Sen. Martin A. Sandoval
  1/11/2005SenateSession Sine Die

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