Bill Status of SB 2604   100th General Assembly


Short Description:  UPIA-FAILURE TO FILE

Senate Sponsors
Sen. William E. Brady

House Sponsors
(Rep. Mark Batinick)


Last Action  View All Actions

DateChamber Action
  1/9/2019SenateSession Sine Die

Statutes Amended In Order of Appearance
35 ILCS 735/3-3from Ch. 120, par. 2603-3
35 ILCS 735/3-9from Ch. 120, par. 2603-9

Synopsis As Introduced
Amends the Uniform Penalty and Interest Act. Provides that the penalty for failure to pay the tax shown due or required to be shown due on a return shall be 15% (instead of 20%) of any amount that is paid after the date the Department of Revenue has initiated an audit or investigation of the taxpayer. Provides that the penalty shall be abated if the taxpayer paid to the Department at least 95% of the total tax liability (including any additional liability resulting from the audit or investigation) prior to the initiation of the audit or investigation. Effective January 1, 2019.

Actions 
DateChamber Action
  2/7/2018SenateFiled with Secretary by Sen. Pamela J. Althoff
  2/7/2018SenateFirst Reading
  2/7/2018SenateReferred to Assignments
  2/14/2018SenateAssigned to Revenue
  2/21/2018SenateDo Pass Revenue; 005-000-000
  2/21/2018SenatePlaced on Calendar Order of 2nd Reading February 22, 2018
  3/1/2018SenateSecond Reading
  3/1/2018SenatePlaced on Calendar Order of 3rd Reading March 13, 2018
  4/17/2018SenateThird Reading - Passed; 053-000-000
  4/17/2018HouseArrived in House
  4/18/2018HouseChief House Sponsor Rep. Mark Batinick
  4/18/2018HouseFirst Reading
  4/18/2018HouseReferred to Rules Committee
  4/26/2018HouseAssigned to Revenue & Finance Committee
  5/18/2018HouseRule 19(a) / Re-referred to Rules Committee
  9/30/2018SenateChief Sponsor Changed to Sen. William E. Brady
  1/9/2019SenateSession Sine Die

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