Sen. Kirk W. Dillard
Filed: 5/13/2004
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1 | AMENDMENT TO HOUSE BILL 958
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2 | AMENDMENT NO. ______. Amend House Bill 958, AS AMENDED, by | ||||||
3 | replacing everything after the enacting clause with the | ||||||
4 | following:
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5 | "Section 5. The Illinois Income Tax Act is amended by | ||||||
6 | changing Section 917 as follows:
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7 | (35 ILCS 5/917) (from Ch. 120, par. 9-917)
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8 | Sec. 917. Confidentiality and information sharing.
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9 | (a) Confidentiality.
Except as provided in this Section, | ||||||
10 | all information received by the Department
from returns filed | ||||||
11 | under this Act, or from any investigation conducted under
the | ||||||
12 | provisions of this Act, shall be confidential, except for | ||||||
13 | official purposes
within the Department or pursuant to official | ||||||
14 | procedures for collection
of any State tax or pursuant to an | ||||||
15 | investigation or audit by the Illinois
State Scholarship | ||||||
16 | Commission of a delinquent student loan or monetary award
or | ||||||
17 | enforcement of any civil or criminal penalty or sanction
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18 | imposed by this Act or by another statute imposing a State tax, | ||||||
19 | and any
person who divulges any such information in any manner, | ||||||
20 | except for such
purposes and pursuant to order of the Director | ||||||
21 | or in accordance with a proper
judicial order, shall be guilty | ||||||
22 | of a Class A misdemeanor. However, the
provisions of this | ||||||
23 | paragraph are not applicable to information furnished
to a | ||||||
24 | licensed attorney representing the taxpayer where an appeal or |
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1 | a protest
has been filed on behalf of the taxpayer.
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2 | (b) Public information. Nothing contained in this Act shall | ||||||
3 | prevent
the Director from publishing or making available to the | ||||||
4 | public the names
and addresses of persons filing returns under | ||||||
5 | this Act, or from publishing
or making available reasonable | ||||||
6 | statistics concerning the operation of the
tax wherein the | ||||||
7 | contents of returns are grouped into aggregates in such a
way | ||||||
8 | that the information contained in any individual return shall | ||||||
9 | not be
disclosed.
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10 | (c) Governmental agencies. The Director may make available | ||||||
11 | to the
Secretary of the Treasury of the United States or his | ||||||
12 | delegate, or the
proper officer or his delegate of any other | ||||||
13 | state imposing a tax upon or
measured by income, for | ||||||
14 | exclusively official purposes, information received
by the | ||||||
15 | Department in the administration of this Act, but such | ||||||
16 | permission
shall be granted only if the United States or such | ||||||
17 | other state, as the case
may be, grants the Department | ||||||
18 | substantially similar privileges. The Director
may exchange | ||||||
19 | information with the Illinois Department of Public Aid and the
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20 | Department of Human Services (acting as successor to the | ||||||
21 | Department of Public
Aid under the Department of Human Services | ||||||
22 | Act) for
the purpose of verifying sources and amounts of income | ||||||
23 | and for other purposes
directly connected with the | ||||||
24 | administration of this Act and the Illinois
Public Aid Code. | ||||||
25 | The Director may exchange information with the Director of
the | ||||||
26 | Department of Employment Security for the purpose of verifying | ||||||
27 | sources
and amounts of income and for other purposes directly | ||||||
28 | connected with the
administration of this Act and Acts | ||||||
29 | administered by the Department of
Employment
Security.
The | ||||||
30 | Director may make available to the Illinois Industrial | ||||||
31 | Commission
information regarding employers for the purpose of | ||||||
32 | verifying the insurance
coverage required under the Workers' | ||||||
33 | Compensation Act and Workers'
Occupational Diseases Act.
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34 | The Director may make available to any State agency, |
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1 | including the
Illinois Supreme Court, which licenses persons to | ||||||
2 | engage in any occupation,
information that a person licensed by | ||||||
3 | such agency has failed to file
returns under this Act or pay | ||||||
4 | the tax, penalty and interest shown therein,
or has failed to | ||||||
5 | pay any final assessment of tax, penalty or interest due
under | ||||||
6 | this Act.
The Director may make available to any State agency, | ||||||
7 | including the Illinois
Supreme
Court, information regarding | ||||||
8 | whether a bidder, contractor, or an affiliate of a
bidder or
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9 | contractor has failed to file returns under this Act or pay the | ||||||
10 | tax, penalty,
and interest
shown therein, or has failed to pay | ||||||
11 | any final assessment of tax, penalty, or
interest due
under | ||||||
12 | this Act, for the limited purpose of enforcing bidder and | ||||||
13 | contractor
certifications.
For purposes of this Section, the | ||||||
14 | term "affiliate" means any entity that (1)
directly,
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15 | indirectly, or constructively controls another entity, (2) is | ||||||
16 | directly,
indirectly, or
constructively controlled by another | ||||||
17 | entity, or (3) is subject to the control
of
a common
entity. | ||||||
18 | For purposes of this subsection (a), an entity controls another | ||||||
19 | entity
if
it owns,
directly or individually, more than 10% of | ||||||
20 | the voting securities of that
entity.
As used in
this | ||||||
21 | subsection (a), the term "voting security" means a security | ||||||
22 | that (1)
confers upon the
holder the right to vote for the | ||||||
23 | election of members of the board of directors
or similar
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24 | governing body of the business or (2) is convertible into, or | ||||||
25 | entitles the
holder to receive
upon its exercise, a security | ||||||
26 | that confers such a right to vote. A general
partnership
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27 | interest is a voting security.
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28 | The Director may make available to any State agency, | ||||||
29 | including the
Illinois
Supreme Court, units of local | ||||||
30 | government, and school districts, information
regarding
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31 | whether a bidder or contractor is an affiliate of a person who | ||||||
32 | is not
collecting
and
remitting Illinois Use taxes, for the | ||||||
33 | limited purpose of enforcing bidder and
contractor
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34 | certifications.
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1 | The Director may also make available to the Secretary of | ||||||
2 | State
information that a corporation which has been issued a | ||||||
3 | certificate of
incorporation by the Secretary of State has | ||||||
4 | failed to file returns under
this Act or pay the tax, penalty | ||||||
5 | and interest shown therein, or has failed
to pay any final | ||||||
6 | assessment of tax, penalty or interest due under this Act.
An | ||||||
7 | assessment is final when all proceedings in court for
review of | ||||||
8 | such assessment have terminated or the time for the taking
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9 | thereof has expired without such proceedings being instituted. | ||||||
10 | For
taxable years ending on or after December 31, 1987, the | ||||||
11 | Director may make
available to the Director or principal | ||||||
12 | officer of any Department of the
State of Illinois, information | ||||||
13 | that a person employed by such Department
has failed to file | ||||||
14 | returns under this Act or pay the tax, penalty and
interest | ||||||
15 | shown therein. For purposes of this paragraph, the word
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16 | "Department" shall have the same meaning as provided in Section | ||||||
17 | 3 of the
State Employees Group Insurance Act of 1971.
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18 | The Director shall make information available to the | ||||||
19 | Administrative Office of the Illinois Courts, county boards, | ||||||
20 | jury administrators, and jury commissions concerning | ||||||
21 | individuals filing Illinois income tax returns in order to | ||||||
22 | allow compilation of jury lists under the Jury Act and the Jury | ||||||
23 | Commission Act.
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24 | (d) The Director shall make available for public
inspection | ||||||
25 | in the Department's principal office and for publication, at | ||||||
26 | cost,
administrative decisions issued on or after January
1, | ||||||
27 | 1995. These decisions are to be made available in a manner so | ||||||
28 | that the
following
taxpayer information is not disclosed:
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29 | (1) The names, addresses, and identification numbers | ||||||
30 | of the taxpayer,
related entities, and employees.
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31 | (2) At the sole discretion of the Director, trade | ||||||
32 | secrets
or other confidential information identified as | ||||||
33 | such by the taxpayer, no later
than 30 days after receipt | ||||||
34 | of an administrative decision, by such means as the
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1 | Department shall provide by rule.
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2 | The Director shall determine the
appropriate extent of the
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3 | deletions allowed in paragraph (2). In the event the taxpayer | ||||||
4 | does not submit
deletions,
the Director shall make only the | ||||||
5 | deletions specified in paragraph (1).
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6 | The Director shall make available for public inspection and | ||||||
7 | publication an
administrative decision within 180 days after | ||||||
8 | the issuance of the
administrative
decision. The term | ||||||
9 | "administrative decision" has the same meaning as defined in
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10 | Section 3-101 of Article III of the Code of Civil Procedure. | ||||||
11 | Costs collected
under this Section shall be paid into the Tax | ||||||
12 | Compliance and Administration
Fund.
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13 | (e) Nothing contained in this Act shall prevent the | ||||||
14 | Director from
divulging
information to any person pursuant to a | ||||||
15 | request or authorization made by the
taxpayer, by an authorized | ||||||
16 | representative of the taxpayer, or, in the case of
information | ||||||
17 | related to a joint return, by the spouse filing the joint | ||||||
18 | return
with the taxpayer.
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19 | (Source: P.A. 93-25, eff. 6-20-03.)
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20 | Section 10. The Jury Act is amended by changing Sections 1 | ||||||
21 | and 1b as follows:
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22 | (705 ILCS 305/1) (from Ch. 78, par. 1)
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23 | Sec. 1. The county board of each county, except those | ||||||
24 | counties which
have a jury administrator or
jury commissioners
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25 | as provided in the Jury Commission Act, shall, at or before the | ||||||
26 | time of its
meeting, in
September, in each year, or at any time | ||||||
27 | thereafter, when necessary for
the purpose of this Act, make a | ||||||
28 | list of the legal voters , the individuals filing returns under | ||||||
29 | the Illinois Income Tax Act, and the
Illinois driver's license, | ||||||
30 | Illinois Identification Card, and Illinois
Disabled Person | ||||||
31 | Identification Card holders of the county, giving the place
of
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32 | residence of each name on the list, to be known as a jury list. |
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1 | The list
shall be made by choosing every tenth name, or other | ||||||
2 | whole number rate
necessary to obtain the number required, from | ||||||
3 | the latest voter registration ,
and
drivers license, Illinois | ||||||
4 | Identification Card, and Illinois Disabled
Person | ||||||
5 | Identification Card holders lists , and the list of individuals | ||||||
6 | filing returns under the Illinois Income Tax Act
of the county. | ||||||
7 | In compiling the jury
list, duplication of names shall be | ||||||
8 | avoided to the extent practicable.
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9 | As used in this Act, "jury administrator" is defined as | ||||||
10 | under Section 0.05
of the Jury Commission Act.
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11 | (Source: P.A. 90-482, eff. 1-1-98.)
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12 | (705 ILCS 305/1b) (from Ch. 78, par. 1b)
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13 | Sec. 1b. The combination of the lists of registered voters , | ||||||
14 | individuals filing returns under the Illinois Income Tax Act, | ||||||
15 | and driver's
license, Illinois Identification Card, or | ||||||
16 | Illinois Disabled Person
Identification Card holders and the | ||||||
17 | preparation of jury lists under this Act
shall,
when requested | ||||||
18 | by the Chief Judge or his designee, be accomplished through
the | ||||||
19 | services of the Administrative Office of the Illinois Courts.
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20 | (Source: P.A. 88-27.)
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21 | Section 15. The Jury Commission Act is amended by changing | ||||||
22 | Sections 2 and 2a as follows:
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23 | (705 ILCS 310/2) (from Ch. 78, par. 25)
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24 | Sec. 2. In a county
with a population of at least 3,000,000 | ||||||
25 | in which a jury administrator
or jury commissioners have been | ||||||
26 | appointed, the
jury administrator or commissioners, upon
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27 | entering upon the duties of their office, and every year
4 | ||||||
28 | years thereafter,
shall prepare a list of all legal voters , all | ||||||
29 | individuals filing returns under the Illinois Income Tax Act, | ||||||
30 | and all
Illinois driver's license, Illinois Identification | ||||||
31 | Card, and Illinois
Disabled Person Identification Card holders |
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1 | of each town or precinct of the
county possessing the necessary | ||||||
2 | legal qualifications for jury duty, to be
known as the jury | ||||||
3 | list. In a county with a population of less than
3,000,000 in | ||||||
4 | which
a jury administrator or
jury commissioners have been | ||||||
5 | appointed, the
jury administrator or
jury
commissioners upon | ||||||
6 | entering upon the duties of their office, and each year
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7 | thereafter, shall prepare a list of all Illinois driver's | ||||||
8 | license, Illinois
Identification Card, and Illinois Disabled | ||||||
9 | Person Identification Card holders ,
and all registered voters , | ||||||
10 | and all individuals filing returns under the Illinois Income | ||||||
11 | Tax Act of the county to be known as the jury list.
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12 | The jury list may be revised and amended annually in the | ||||||
13 | discretion of
the commissioners or jury administrator.
Any
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14 | record kept by the jury commissioners or jury administrator
for | ||||||
15 | over 4
years may be destroyed at their discretion. The name of | ||||||
16 | each person on
the list shall be entered in a book or books to | ||||||
17 | be kept for that
purpose, and opposite the name shall be | ||||||
18 | entered his or her age and
place of residence, giving street | ||||||
19 | and number, if any.
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20 | The
jury administrator,
jury commissioners, or the | ||||||
21 | Administrative Office of the Illinois
Courts shall receive an | ||||||
22 | up-to-date list of Illinois driver's
license, Illinois | ||||||
23 | Identification Card, and Illinois Disabled Person
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24 | Identification Card holders from the Secretary of State as | ||||||
25 | provided in
Section 1a of the Jury Act. In compiling the jury | ||||||
26 | list,
duplication of names shall be avoided to the extent | ||||||
27 | practicable.
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28 | Whenever the name of a registered voter ,
or an Illinois | ||||||
29 | driver's license,
Illinois Identification Card, or Illinois | ||||||
30 | Disabled Person
Identification Card holder , or an individual | ||||||
31 | filing a return under the Illinois Income Tax Act appearing | ||||||
32 | upon this jury list is transferred to
the active jury list in | ||||||
33 | the manner prescribed by Section 8 of this Act, the
following | ||||||
34 | additional
information shall be recorded after the name of the |
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1 | voter: the age
of the voter, his or her occupation, if any, | ||||||
2 | whether or not he or she is a
resident residing with his or her | ||||||
3 | family and whether or not he or she is an
owner or life tenant | ||||||
4 | of real estate in the county.
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5 | (Source: P.A. 90-482, eff. 1-1-98.)
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6 | (705 ILCS 310/2a) (from Ch. 78, par. 25a)
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7 | Sec. 2a. The combination of the lists of registered voters,
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8 | driver's license, Illinois Identification Card, and Illinois | ||||||
9 | Disabled Person
Identification Card holders , and those | ||||||
10 | individuals filing a return under the Illinois Income Tax Act | ||||||
11 | and the preparation of jury lists under this Act
shall, when | ||||||
12 | requested by the Chief Judge or his designee, be accomplished
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13 | through the services of the Administrative Office of the | ||||||
14 | Illinois Courts.
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15 | (Source: P.A. 88-27.)
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16 | Section 90. The State Mandates Act is amended by adding | ||||||
17 | Section 8.28 as
follows:
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18 | (30 ILCS 805/8.28 new)
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19 | Sec. 8.28. Exempt mandate. Notwithstanding Sections 6 and 8 | ||||||
20 | of this
Act, no reimbursement by the State is required for the | ||||||
21 | implementation of
any mandate created by this amendatory Act of | ||||||
22 | the 93rd General Assembly. ".
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