Bill Status of HB 821   100th General Assembly


Short Description:  REVENUE-ELECTRONIC FILING

House Sponsors
Rep. Barbara Flynn Currie-David Harris-Mike Fortner

Senate Sponsors
(Sen. Pamela J. Althoff)


Last Action  View All Actions

DateChamber Action
  8/24/2017HousePublic Act . . . . . . . . . 100-0303

Statutes Amended In Order of Appearance
35 ILCS 105/9from Ch. 120, par. 439.9
35 ILCS 110/9from Ch. 120, par. 439.39
35 ILCS 115/9from Ch. 120, par. 439.109
35 ILCS 120/3from Ch. 120, par. 442
35 ILCS 155/3from Ch. 120, par. 1703
35 ILCS 155/4from Ch. 120, par. 1704
50 ILCS 753/20
220 ILCS 5/13-703from Ch. 111 2/3, par. 13-703
415 ILCS 5/55.8from Ch. 111 1/2, par. 1055.8
415 ILCS 5/55.10from Ch. 111 1/2, par. 1055.10

Synopsis As Introduced
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, the Prepaid Wireless 9-1-1 Surcharge Act, the Public Utilities Act, and the Environmental Protection Act. Provides that certain tax returns filed under those Acts must be filed electronically. Provides that vendor discounts under those Acts are allowed only for returns that are filed electronically. Provides that the electronic return requirement does not apply to the Automobile Renting Occupation and Use Tax Act. Effective immediately.

House Committee Amendment No. 1
Adds reference to:
35 ILCS 5/704A

Adds provisions to the introduced bill amending the Illinois Income Tax Act. In a Section concerning withholding taxes, provides that the Department of Revenue may require any withholding tax return and any W-2 Form that is required to be submitted to the Department to be submitted on magnetic media or electronically (currently, the Department may require the form to be submitted on magnetic media or electronically if the form is required to be submitted to the Internal Revenue Service on magnetic media or electronically). Provides that the due date for submitting W-2 Forms shall be as prescribed by the Department by rule.

House Committee Amendment No. 2
Adds reference to:
35 ILCS 120/2afrom Ch. 120, par. 441a

Further amends the Retailers' Occupation Tax Act. In provisions concerning certificates of registration, removes a requirement that publicly traded corporations must provide the last 4 digits of the social security numbers of their Chief Financial Officer, Chief Operating Officer, and any other officer or employee with responsibility for preparing tax returns. Provides that retailers and servicemen that are required to file their federal income tax return electronically must also electronically file their State use and occupation tax returns unless the retailer or serviceman can demonstrate undue hardship. Provides that the Department of Revenue shall adopt rules creating an undue hardship waiver process consistent with the federal electronic filing undue hardship waiver. Provides that a retailer or serviceman that obtains a federal undue hardship waiver is deemed to meet the Department's standards for an undue hardship waiver.

House Floor Amendment No. 3
Replaces everything after the enacting clause. Reinserts the provisions of the introduced bill and House Amendment 1. Provides that electronic filing requirements apply only to retailers and servicemen whose annual gross receipts average $20,000 or more. Provides for a waiver from the electronic reporting requirement for retailers and servicemen who demonstrate hardship in filing electronically. In provisions concerning certificates of registration under the Retailers' Occupation Tax Act, removes a requirement that publicly traded corporations must provide the last 4 digits of the social security numbers of their Chief Financial Officer, Chief Operating Officer, and any other officer or employee with responsibility for preparing tax returns. Effective immediately.

Actions 
DateChamber Action
  1/30/2017HouseFiled with the Clerk by Rep. Barbara Flynn Currie
  1/31/2017HouseFirst Reading
  1/31/2017HouseReferred to Rules Committee
  2/8/2017HouseAssigned to Revenue & Finance Committee
  2/14/2017HouseHouse Committee Amendment No. 1 Filed with Clerk by Rep. Barbara Flynn Currie
  2/14/2017HouseHouse Committee Amendment No. 1 Referred to Rules Committee
  2/15/2017HouseHouse Committee Amendment No. 1 Rules Refers to Revenue & Finance Committee
  2/24/2017HouseTo Sales and Other Taxes Subcommittee
  3/13/2017HouseHouse Committee Amendment No. 2 Filed with Clerk by Rep. Barbara Flynn Currie
  3/13/2017HouseHouse Committee Amendment No. 2 Referred to Rules Committee
  3/15/2017HouseHouse Committee Amendment No. 2 Rules Refers to Revenue & Finance Committee
  3/16/2017HouseRecommends Do Pass Subcommittee/ Revenue & Finance Committee; 006-000-000
  3/16/2017HouseRemains in Revenue & Finance Committee
  3/16/2017HouseHouse Committee Amendment No. 1 Adopted in Revenue & Finance Committee; by Voice Vote
  3/16/2017HouseHouse Committee Amendment No. 2 Adopted in Revenue & Finance Committee; by Voice Vote
  3/16/2017HouseDo Pass as Amended / Short Debate Revenue & Finance Committee; 011-000-000
  3/16/2017HousePlaced on Calendar 2nd Reading - Short Debate
  3/23/2017HouseHouse Floor Amendment No. 3 Filed with Clerk by Rep. Barbara Flynn Currie
  3/23/2017HouseHouse Floor Amendment No. 3 Referred to Rules Committee
  3/28/2017HouseHouse Floor Amendment No. 3 Recommends Be Adopted Rules Committee; 003-000-000
  4/7/2017HouseSecond Reading - Short Debate
  4/7/2017HouseHouse Floor Amendment No. 3 Adopted
  4/7/2017HousePlaced on Calendar Order of 3rd Reading - Short Debate
  4/24/2017HouseThird Reading - Short Debate - Passed 110-002-000
  4/25/2017SenateArrive in Senate
  4/25/2017SenatePlaced on Calendar Order of First Reading
  4/25/2017HouseAdded Chief Co-Sponsor Rep. David Harris
  4/25/2017HouseAdded Chief Co-Sponsor Rep. Mike Fortner
  4/25/2017SenateChief Senate Sponsor Sen. Pamela J. Althoff
  4/25/2017SenateFirst Reading
  4/25/2017SenateReferred to Assignments
  5/2/2017SenateAssigned to Revenue
  5/12/2017SenateRule 2-10 Committee Deadline Established As May 19, 2017
  5/16/2017SenateDo Pass Revenue; 006-000-000
  5/16/2017SenatePlaced on Calendar Order of 2nd Reading May 17, 2017
  5/24/2017SenateSecond Reading
  5/24/2017SenatePlaced on Calendar Order of 3rd Reading May 25, 2017
  5/26/2017SenateRule 2-10 Third Reading Deadline Established As May 31, 2017
  5/29/2017SenateThird Reading - Passed; 054-000-000
  5/29/2017HousePassed Both Houses
  6/27/2017HouseSent to the Governor
  8/24/2017HouseGovernor Approved
  8/24/2017HouseEffective Date August 24, 2017
  8/24/2017HousePublic Act . . . . . . . . . 100-0303

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