Bill Status of SB 119   101st General Assembly

Short Description:  SECOND FY2020 BIMP

Senate Sponsors
Sen. Heather A. Steans

House Sponsors
(Rep. Michael J. Zalewski)


Last Action  View All Actions

DateChamber Action
  12/13/2019SenatePublic Act . . . . . . . . . 101-0604

Statutes Amended In Order of Appearance
35 ILCS 5/502.2 new

Synopsis As Introduced
Amends the Illinois Income Tax Act. Provides that any person required to file a federal Form 1099-K with respect to a nonresident who performed services within the State during the taxable year shall file a copy of that form with the Department of Revenue. Provides that a third-party settlement organization that is required to file an information return under certain provisions of the Internal Revenue Code shall, within 30 days of the date the filing is due to the Internal Revenue Service, file a duplicate return with the Department of Revenue. Provides that third-party network transactions are subject to the $600 de minimis reporting requirements set forth in the Internal Revenue Code, rather than the de minimis reporting requirements otherwise applicable to third-party settlement organizations under the Internal Revenue Code.

Senate Committee Amendment No. 1
Deletes reference to:
35 ILCS 5/502.2 new
Adds reference to:
35 ILCS 5/703A

Replaces everything after the enacting clause. Amends the Illinois Income Tax Act. Provides that a person required to file a federal Form 1099-K identifying a reportable payment transaction to a payee with an Illinois address shall also report to the Department of Revenue and to any payee with an Illinois address any information required by Section 6050W of the Internal Revenue Code with respect to third-party network transactions. Provides that third-party network transactions are subject to the $600 de minimis reporting requirements set forth in the Internal Revenue Code, rather than the de minimis reporting requirements otherwise applicable to third-party settlement organizations under the Internal Revenue Code. Provides that failure to provide that information shall result in a penalty for failure to file a tax return.

Senate Floor Amendment No. 3
Replaces everything after the enacting clause. Reinserts the provisions of the bill as amended by Senate Amendment No. 1. Provides that the de minimis requirement for third-party network transactions shall be $1,000 and more than 3 transactions per reporting period. Provides that the Department of Revenue shall not share information gathered from Third Party Settlement Organizations with other federal, State, or local government entities. Provides that the amendatory Act applies for reporting periods beginning on or after January 1, 2020. Provides that failure to provide information shall result in a penalty under the Uniform Penalty and Interest Act. Effective immediately.

House Floor Amendment No. 1
Deletes reference to:
35 ILCS 5/703A
Adds reference to:
20 ILCS 605/605-1030
20 ILCS 3105/20
30 ILCS 105/6z-78
30 ILCS 330/7.6
30 ILCS 769/25-7
35 ILCS 505/8b
20 ILCS 663/25
20 ILCS 605/605-1025
30 ILCS 105/8.53 new
35 ILCS 5/229
35 ILCS 105/3-50from Ch. 120, par. 439.3-50
35 ILCS 105/9from Ch. 120, par. 439.9
35 ILCS 110/2from Ch. 120, par. 439.32
35 ILCS 110/9from Ch. 120, par. 439.39
35 ILCS 115/2from Ch. 120, par. 439.102
35 ILCS 115/9from Ch. 120, par. 439.109
35 ILCS 120/2-22 new
35 ILCS 120/2-45from Ch. 120, par. 441-45
35 ILCS 120/3from Ch. 120, par. 442
35 ILCS 130/2from Ch. 120, par. 453.2
35 ILCS 505/2from Ch. 120, par. 418
35 ILCS 505/2afrom Ch. 120, par. 418a
35 ILCS 505/2bfrom Ch. 120, par. 418b
35 ILCS 505/8afrom Ch. 120, par. 424a
50 ILCS 470/10
50 ILCS 470/31
55 ILCS 5/5-1006from Ch. 34, par. 5-1006
55 ILCS 5/5-1006.5
55 ILCS 5/5-1006.7
55 ILCS 5/5-1007from Ch. 34, par. 5-1007
55 ILCS 5/5-1008.5
55 ILCS 5/5-1035.1from Ch. 34, par. 5-1035.1
55 ILCS 5/5-1184 rep.
65 ILCS 5/8-11-1from Ch. 24, par. 8-11-1
65 ILCS 5/8-11-1.3from Ch. 24, par. 8-11-1.3
65 ILCS 5/8-11-1.4from Ch. 24, par. 8-11-1.4
65 ILCS 5/8-11-1.6
65 ILCS 5/8-11-1.7
65 ILCS 5/8-11-2.3
65 ILCS 5/8-11-5from Ch. 24, par. 8-11-5
65 ILCS 5/11-74.3-6
65 ILCS 5/11-101-3
65 ILCS 5/8-11-22 rep.
70 ILCS 200/245-12
70 ILCS 750/25
70 ILCS 1605/30
70 ILCS 3610/5.01from Ch. 111 2/3, par. 355.01
70 ILCS 3615/4.03from Ch. 111 2/3, par. 704.03
70 ILCS 3615/4.03.3
70 ILCS 3720/4from Ch. 111 2/3, par. 254
415 ILCS 125/310
415 ILCS 125/315
415 ILCS 125/320
805 ILCS 8/5-10
15 ILCS 405/16from Ch. 15, par. 216
35 ILCS 105/2from Ch. 120, par. 439.2
35 ILCS 105/2d
35 ILCS 120/1from Ch. 120, par. 440
35 ILCS 120/2from Ch. 120, par. 441
35 ILCS 120/2-12
35 ILCS 185/5-5
35 ILCS 185/5-15
35 ILCS 185/5-20
35 ILCS 185/5-25
35 ILCS 185/5-27 new
35 ILCS 185/5-30
625 ILCS 5/3-821from Ch. 95 1/2, par. 3-821

Replaces everything after the enacting clause. Creates the Second FY2020 Budget Implementation Act. Provides that the purpose of the Act is to make additional changes to State programs that are necessary to implement the enacted State budget for FY2020. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, the Motor Fuel Tax Law, the Innovation Development and Economy Act, the Counties Code, the Illinois Municipal Code, the Civic Center Code, the Flood Prevention District Act, the Regional Transportation Authority Act, the Water Commission Act of 1985, and the Environmental Impact Fee Law. In provisions concerning aviation fuel, makes changes concerning aviation fuel tax returns. Makes changes concerning the definition of aviation fuel. Makes technical corrections to consolidate provisions concerning certification of units of local government as having an airport-related purpose. Amends the Motor Fuel Tax Law to make a technical correction concerning the Transportation Renewal Fund. Amends the New Markets Development Program Act. In provisions concerning certification of qualified equity investments, modifies the schedule upon which allocation rounds enabled under the Act shall be applied. Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois and the Illinois Income Tax Act. Makes changes concerning data centers. Amends the State Finance Act to direct certain fund transfers. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. With respect to the manufacturing and assembly exemption, removes a provision that a certificate of exemption is required for each exempt transaction. Amends the Cigarette Tax Act. Makes changes concerning the distribution of cigarette tax proceeds. Amends the Illinois Municipal Code. Provides that the municipal motor fuel tax shall be imposed as a retailers' occupation tax on the occupation of selling motor fuel. Contains administrative provisions for the collection of the municipal motor fuel tax. Amends the Franchise Tax and License Fee Amnesty Act of 2007. Provides that 2% of all money collected under the Act shall be deposited by the State Treasurer into the Business Services Special Operations Fund (rather than the Franchise Tax and License Fee Amnesty Administration Fund). Contains provisions concerning marketplace facilitators. Amends the Illinois Vehicle Code. Removes language creating a $10 fee for a Junking Certificate issued after July 1, 2019. Effective immediately, except that certain provisions take effect January 1, 2020.

Actions 
DateChamber Action
  1/29/2019SenateFiled with Secretary by Sen. Cristina Castro
  1/29/2019SenateFirst Reading
  1/29/2019SenateReferred to Assignments
  1/30/2019SenateAssigned to Revenue
  2/21/2019SenatePostponed - Revenue
  2/26/2019SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. Cristina Castro
  2/26/2019SenateSenate Committee Amendment No. 1 Referred to Assignments
  3/5/2019SenateSenate Committee Amendment No. 1 Assignments Refers to Revenue
  3/6/2019SenateSenate Committee Amendment No. 1 Adopted
  3/6/2019SenateDo Pass as Amended Revenue; 007-000-000
  3/6/2019SenatePlaced on Calendar Order of 2nd Reading
  4/2/2019SenateSenate Floor Amendment No. 2 Filed with Secretary by Sen. Cristina Castro
  4/2/2019SenateSenate Floor Amendment No. 2 Referred to Assignments
  4/3/2019SenateSenate Floor Amendment No. 2 Assignments Refers to Revenue
  4/4/2019SenateSenate Floor Amendment No. 3 Filed with Secretary by Sen. Cristina Castro
  4/4/2019SenateSenate Floor Amendment No. 3 Referred to Assignments
  4/9/2019SenateSecond Reading
  4/9/2019SenatePlaced on Calendar Order of 3rd Reading April 10, 2019
  4/9/2019SenateSenate Floor Amendment No. 3 Assignments Refers to Revenue
  4/10/2019SenateSenate Floor Amendment No. 3 Recommend Do Adopt Revenue; 009-000-000
  4/11/2019SenateRecalled to Second Reading
  4/11/2019SenateSenate Floor Amendment No. 3 Adopted; Castro
  4/11/2019SenatePlaced on Calendar Order of 3rd Reading
  4/11/2019SenateThird Reading - Passed; 057-000-000
  4/11/2019SenateSenate Floor Amendment No. 2 Tabled Pursuant to Rule 5-4(a)
  4/11/2019HouseArrived in House
  4/26/2019HouseChief House Sponsor Rep. Kelly M. Burke
  4/30/2019HouseFirst Reading
  4/30/2019HouseReferred to Rules Committee
  4/30/2019HouseAssigned to Revenue & Finance Committee
  5/10/2019HouseRule 19(a) / Re-referred to Rules Committee
  10/21/2019HouseAssigned to Revenue & Finance Committee
  10/21/2019HouseFinal Action Deadline Extended-9(b) November 27, 2019
  10/28/2019HouseAlternate Chief Sponsor Changed to Rep. Michael J. Zalewski
  10/29/2019HouseDo Pass / Short Debate Revenue & Finance Committee; 008-006-000
  10/29/2019HousePlaced on Calendar 2nd Reading - Short Debate
  10/29/2019HouseSecond Reading - Short Debate
  10/29/2019HouseHeld on Calendar Order of Second Reading - Short Debate
  11/8/2019SenateChief Sponsor Changed to Sen. Heather A. Steans
  11/12/2019HouseHouse Floor Amendment No. 1 Filed with Clerk by Rep. Michael J. Zalewski
  11/12/2019HouseHouse Floor Amendment No. 1 Referred to Rules Committee
  11/12/2019HouseHouse Floor Amendment No. 1 Rules Refers to Revenue & Finance Committee
  11/13/2019HouseHouse Floor Amendment No. 1 Recommends Be Adopted Revenue & Finance Committee; 010-001-000
  11/13/2019HouseHouse Floor Amendment No. 1 Adopted
  11/13/2019HousePlaced on Calendar Order of 3rd Reading - Short Debate
  11/13/2019House3/5 Vote Required
  11/13/2019HouseThird Reading - Short Debate - Passed 082-029-001
  11/13/2019SenateSecretary's Desk - Concurrence House Amendment(s) 1
  11/13/2019SenatePlaced on Calendar Order of Concurrence House Amendment(s) 1 - November 13, 2019
  11/13/2019SenateHouse Floor Amendment No. 1 Motion to Concur Filed with Secretary Sen. Heather A. Steans
  11/13/2019SenateHouse Floor Amendment No. 1 Motion to Concur Referred to Assignments
  11/13/2019SenateHouse Floor Amendment No. 1 Motion to Concur Be Approved for Consideration Assignments
  11/14/2019Senate3/5 Vote Required
  11/14/2019SenateHouse Floor Amendment No. 1 Senate Concurs 048-005-000
  11/14/2019SenateSenate Concurs
  11/14/2019SenatePassed Both Houses
  11/20/2019SenateSent to the Governor
  12/13/2019SenateGovernor Approved
  12/13/2019SenateEffective Date December 13, 2019; Some Provisions
  12/13/2019SenateEffective Date January 1, 2020; Some Provisions
  12/13/2019SenatePublic Act . . . . . . . . . 101-0604

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