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| | 102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB3242 Introduced 2/19/2021, by Rep. Theresa Mah SYNOPSIS AS INTRODUCED:
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Creates the Environmental Responsibility in Tax Credit Awards Act. Provides that, if the Environmental Protection Agency or the Pollution Control Board become aware that a taxpayer receiving State tax incentives has engaged in reckless conduct causing environmental damage that seriously endangers the
public health or welfare, the Environmental Protection Agency or the Pollution Control Board, as applicable, shall notify the Department of Revenue of its findings. Provides that the Department of Revenue shall then take steps to revoke the taxpayer's State tax incentives.
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| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
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| | HB3242 | | LRB102 12125 HLH 17462 b |
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| 1 | | AN ACT concerning revenue.
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| 2 | | Be it enacted by the People of the State of Illinois,
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| 3 | | represented in the General Assembly:
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| 4 | | Section 1. Short title. This Act may be cited as the |
| 5 | | Environmental Responsibility in Tax Credit Awards Act.
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| 6 | | Section 5. Environmental Protection Agency actions. If the |
| 7 | | Environmental Protection Agency or the Pollution Control Board |
| 8 | | become aware that a taxpayer receiving State tax incentives |
| 9 | | has engaged in reckless conduct causing environmental damage |
| 10 | | that seriously endangers the
public health or welfare, the |
| 11 | | Environmental Protection Agency or the Pollution Control |
| 12 | | Board, as applicable, shall notify the Department of Revenue |
| 13 | | of its findings. The Department of Revenue shall then take |
| 14 | | steps to revoke the taxpayer's State tax incentives. Prior to |
| 15 | | revoking the taxpayer's tax incentives under this Section, the |
| 16 | | Department shall provide notice to the Taxpayer of the alleged |
| 17 | | conduct, and allow the Taxpayer a hearing under the provisions |
| 18 | | of the Illinois Administrative Procedure Act. If, after such |
| 19 | | notice and any hearing, the Director determines that cause |
| 20 | | exists to revoke the taxpayer's State tax incentives, the |
| 21 | | taxpayer's State tax incentives shall be revoked. A decision |
| 22 | | of the Department of Revenue under this Section constitutes a |
| 23 | | final administrative decision for purposes of appeal under the |