91st General Assembly
Summary of SB0799
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Senate Sponsors:
PETERSON.

House Sponsors:
MOORE,ANDREA

Short description: 
INC TX-SALES FINANCE COMPANY                                               

Synopsis of Bill as introduced:
        Amends the Illinois Income Tax Act.  Changes  the  definition  of      
   "sales finance company" to include within the Act certain corporations      
   or  a person primarily engaged in the business of purchasing or making      
   loans  upon  the  security  of  customer  receivables   (now,   retail      
   installment  contracts,  retail  charge agreements, or the outstanding      
   balances  under  such  agreements).   Defines   customer   receivable.      
   Provides  that  this  amendatory  Act  is declaratory of existing law.      
   Effective January 1, 2000.                                                  
        HOUSE AMENDMENT NO. 1.                                                 
        Changes the definition of  "sales  finance  company"  to  include      
   within  the  Act  a  person  primarily  engaged  in  the  business  of      
   purchasing  customer  receivables,  making  loans upon the security of      
   customer receivables, making  loans  to  fund  purchases  of  personal      
   property  or  services  by the borrower, or finance leasing.  Provides      
   that a finance lease shall be treated as a loan or other extension  of      
   credit.                                                                     
 
Last action on Bill: PUBLIC ACT.............................. 91-0535

   Last action date: 99-08-13

           Location: Senate

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   1     SENATE -   0


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