102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB2887
 
Introduced 2/19/2021, by Rep. Adam Niemerg
 
SYNOPSIS AS INTRODUCED:
 

 
  
35 ILCS 5/806
5 ILCS 100/5-45.8 new

     Amends the Illinois Income Tax Act. Provides that a taxpayer who notifies the Department of Revenue that the taxpayer would face financial hardship in the payment of estimated taxes shall be granted a hardship waiver and shall not be subject to a penalty for failing to pay estimated tax. Amends the Illinois Administrative Procedure Act to provide for emergency rulemaking. Effective immediately.
  


LRB102 11472 HLH 16806 b

FISCAL NOTE ACT MAY APPLY
 
 
A BILL FOR
 

  
HB2887LRB102 11472 HLH 16806 b


  
1    AN ACT concerning revenue.
  
 
2    Be it enacted by the People of the State of Illinois,
 
3represented in the General Assembly:
  
 
 
4    Section 5. The Illinois Income Tax Act is amended  by 
5adding Section 806 as follows:
 


6    (35 ILCS 5/806)




7    Sec. 806. Exemption from penalty. An individual taxpayer 
8shall not be
subject to a penalty for failing to pay estimated 
9tax as required by Section
803 if the
taxpayer is 65 years of 
10age or older and is a permanent resident of a nursing
home.
For 
11purposes of this Section, "nursing home" means a skilled 
12nursing or
intermediate long term care facility that is 
13subject to licensure by the
Illinois
Department of Public 
14Health under the Nursing Home Care Act, the Specialized Mental 
15Health Rehabilitation Act of 2013, the ID/DD Community Care 
16Act, or the MC/DD Act.

17    In addition, for tax years beginning on or after January 
181, 2021 and beginning prior to January 1, 2023, an individual 
19or corporate taxpayer shall not be
subject to a penalty for 
20failing to pay estimated tax as required by this Article if the 
21taxpayer is granted a hardship waiver by the Department. The 
22Department shall grant a hardship waiver if the taxpayer 
23notifies the Department in the form and manner prescribed by 
 
 
HB2887- 2 -LRB102 11472 HLH 16806 b

1the Department that the taxpayer would face financial hardship 
2in the payment of estimated taxes under this Article. The 
3Department may adopt rules, including emergency rules, to 
4implement this amendatory Act of the 102nd General Assembly, 
5and may prescribe an application process which would allow an 
6eligible taxpayer to qualify for the hardship waiver. 
7(Source: P.A. 98-104, eff. 7-22-13; 99-180, eff. 7-29-15.)

 
8    Section 10. The Illinois Administrative Procedure Act is 
9amended by adding Section 5-45.8 as follows:
 
10    (5 ILCS 100/5-45.8 new)
11    Sec. 5-45.8. Emergency rulemaking; estimated taxes. To 
12provide for the expeditious and timely implementation of this 
13amendatory Act of the 102nd General Assembly, emergency rules 
14implementing the changes made by this amendatory Act of the 
15102nd General Assembly to Section 806 of the Illinois Income 
16Tax Act may be adopted in accordance with Section 5-45 by the 
17Department of Revenue. The adoption of emergency rules 
18authorized by Section 5-45 and this Section is deemed to be 
19necessary for the public interest, safety, and welfare.
20    This Section is repealed on January 1, 2027.
 
 
21    Section 99. Effective date. This Act takes effect upon 
22becoming law.