Senate Sponsors: PETERSON-PARKER-WELCH. House Sponsors: MOORE,ANDREA-GASH-NOVAK-BRADFORD Short description: TXES-FILING CLAIMS-MISC Synopsis of Bill as introduced: Amends the Civil Administrative Code to allow the Department of Revenue, upon certification of past due child support, to collect the delinquency in any manner authorized for the collection of any tax administered by the Department (now only delinquent personal income tax). Amends the State Finance Act to provide that a retail sale by a producer of coal or other mineral is a sale at retail where it is extracted from the earth. Amends the Illinois Income Tax Act. In the definition of base income, deletes real estate investment trusts from the language concerning the modification of taxable income for a corporation. Provides that in the case of a trust, unspecified items of income or deductions taken into account in computing base income and not otherwise allocated shall be allocated to the State if the taxpayer had commercial domicile in the State when the item was paid, incurred, or accrued (now shall not be allocated to State). Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act to require that a protest to the Notice of Tentative Determination of Claim be filed within 60 days (now 20 days). Amends the Cigarette Tax Act, the Cigarette Use Tax Act, the Messages Tax Act, the Gas Revenue Tax Act, the Public Utilities Revenue Act, the Water Company Invested Capital Tax Act, and the Telecommunications Excise Tax Act to provide that if both the Department and the taxpayer have agreed to an extension of time to issue a notice of tax liability, a claim for credit or refund may be filed at any time prior to the expiration of the agreed upon period. Amends the Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act to include in the list of factors used to determine "income" an amount equal to any net operating loss carryover deduction or capital loss carryover deduction taken during the taxable year. Makes other changes. Effective immediately. HOUSE AMENDMENT NO. 1. Adds reference to: 35 ILCS 5/917 from Ch. 120, par. 9-917 35 ILCS 105/9 from Ch. 120, par. 439.9 35 ILCS 120/3 from Ch. 120, par. 442 35 ILCS 120/11 from Ch. 120, par. 450 35 ILCS 130/10b from Ch. 120, par. 453.10b 35 ILCS 135/20 from Ch. 120, par. 453.50 35 ILCS 505/3 from Ch. 120, par. 419 35 ILCS 505/3a from Ch. 120, par. 419a 35 ILCS 505/3b from Ch. 120, par. 419b 35 ILCS 505/3c from Ch. 120, par. 419b.1 35 ILCS 505/13 from Ch. 120, par. 429 35 ILCS 505/13a.7 from Ch. 120, par. 429a7 35 ILCS 505/13a.8 new 35 ILCS 610/11 from Ch. 120, par. 467.11 35 ILCS 615/11 from Ch. 120, par. 467.26 35 ILCS 620/11 from Ch. 120, par. 478 35 ILCS 625/11 from Ch. 120, par. 1421 35 ILCS 630/15 from Ch. 120, par. 2015 235 ILCS 5/8-9 from Ch. 43, par. 163e 415 ILCS 5/57.11 415 ILCS 125/325 Further amends the Illinois Income Tax Act. Provides that nothing in the Act shall prevent the Director from divulging information to anyone pursuant to a request or authorization made by the taxpayer or his or her authorized representative or spouse. Further amends the Retailers' Occupation Tax Act, the Cigarette Tax Act, the Cigarette Use Tax Act, the Messages Tax Act, the Gas Revenue Tax Act, the Public Utilities Revenue Act, the Water Company Invested Capital Tax Act, and the Telecommunications Excise Tax Act and amends the Liquor Control Act of 1934 to provide that nothing in those Acts shall prevent the Director from divulging information pursuant to the request of a tax- payer or his or her authorized representative. Amends the Motor Fuel Tax Law. Provides that the penalties on bonds required of distribu- tors, suppliers, bulk users, or receivers shall not exceed $100,000 (now $40,001). Deletes requirement that claims for refunds for lost motor fuel must be made by affidavit. Deletes current provision con- cerning claims for credit by a receiver for taxes paid upon fuel ex- ported or sold under certain circumstances. Provides procedures for receivers who have paid the required tax upon fuel exported or sold to file a claim for credit. Provides standards for the claims. Provides that a person who ceases to be licensed as a receiver while holding an unused credit may elect to surrender the unused credit to the Depart- ment and receive a refund. Amends the Environmental Protection Act by providing that, subject to appropriation, moneys in the Undreground Storage Tank Fund may also be used for refunds under the Motor Fuel Tax Act. Makes other changes. HOUSE AMENDMENT NO. 2. Further amends the Illinois Income Tax Act. Provides that an individual taxpayer shall not be subject to a penalty for failing to pay estimated tax if the taxpayer is 65 years of age or older and is residing in a nursing home. Makes the provisions of the bill severable. HOUSE AMENDMENT NO. 3. Provides that the bill is effective January 1, 1998, except that the provisions concerning returns in the Use Tax Act and the Retailers' Occupation Tax Act take effect January 1, 1999. HOUSE AMENDMENT NO. 4. Adds reference to: 20 ILCS 2505/39b53 new 35 ILCS 5/302 from Ch. 120, par. 3-302 35 ILCS 5/701 from Ch. 120, par. 7-701 35 ILCS 735/3-3 from Ch. 120, par. 2603-3 Further amends the Civil Administrative Code of Illinois, and the Illinois Income Tax Act and amends the Uniform Penalty and Interest Act. Requires the Department of Revenue to study the use and cost effectiveness of certain reciprocal agreements. Requires the Department to report to the General Assembly the impact on Illinois income tax collectors of each of the reciprocal agreements by January 1, 1999 and each 5 years thereafter. Allows the Department to require employers and employees to provide all information necessary to complete the study. Allows the General Assembly to adopt a joint resolution directing the Director of Revenue to revoke any reciprocal agreement with any other state that results in a loss of revenue to Illinois. Requires the resolution to specify the date on which the agreement is revoked. Provides that the date shall be no sooner than the beginning of the next subsequent calendar year that is at least 6 months after the adoption of the resolution. Allows the Director of Revenue to enter into a compensation or rebating agreement with any reciprocal state before any revocation by resolution of the General Assembly. Allows the Director to enter into agreements with reciprocal states to contract with any third party mutually agreed to by the Director and the reciprocal state to establish a rebate or compensation amount. HOUSE AMENDMENT NO. 5. Deletes reference to: 35 ILCS 5/1501 Deletes provisions that amended the Illinois Income Tax Act to amend the definition of "resident" to exclude certain trusts. Last action on Bill: PUBLIC ACT.............................. 90-0491 Last action date: 97-08-17 Location: Senate Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 5 SENATE - 0 END OF INQUIRY Full Text Bill Status