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1 | AN ACT concerning taxes.
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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 5. The Illinois Income Tax Act is amended by | ||||||
5 | changing Section 917 as follows:
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6 | (35 ILCS 5/917) (from Ch. 120, par. 9-917)
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7 | Sec. 917. Confidentiality and information sharing.
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8 | (a) Confidentiality.
Except as provided in this Section, | ||||||
9 | all information received by the Department
from returns filed | ||||||
10 | under this Act, or from any investigation conducted under
the | ||||||
11 | provisions of this Act, shall be confidential, except for | ||||||
12 | official purposes
within the Department or pursuant to official | ||||||
13 | procedures for collection
of any State tax or pursuant to an | ||||||
14 | investigation or audit by the Illinois
State Scholarship | ||||||
15 | Commission of a delinquent student loan or monetary award
or | ||||||
16 | enforcement of any civil or criminal penalty or sanction
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17 | imposed by this Act or by another statute imposing a State tax, | ||||||
18 | and any
person who divulges any such information in any manner, | ||||||
19 | except for such
purposes and pursuant to order of the Director | ||||||
20 | or in accordance with a proper
judicial order, shall be guilty | ||||||
21 | of a Class A misdemeanor. However, the
provisions of this | ||||||
22 | paragraph are not applicable to information furnished
to (i) | ||||||
23 | the Department of Public Aid, State's Attorneys, and the | ||||||
24 | Attorney General for child support enforcement purposes and | ||||||
25 | (ii) a licensed attorney representing the taxpayer where an | ||||||
26 | appeal or a protest
has been filed on behalf of the taxpayer. | ||||||
27 | If it is necessary to file information obtained pursuant to | ||||||
28 | this Act in a child support enforcement proceeding, the | ||||||
29 | information shall be filed under seal.
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30 | (b) Public information. Nothing contained in this Act shall | ||||||
31 | prevent
the Director from publishing or making available to the | ||||||
32 | public the names
and addresses of persons filing returns under |
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1 | this Act, or from publishing
or making available reasonable | ||||||
2 | statistics concerning the operation of the
tax wherein the | ||||||
3 | contents of returns are grouped into aggregates in such a
way | ||||||
4 | that the information contained in any individual return shall | ||||||
5 | not be
disclosed.
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6 | (c) Governmental agencies. The Director may make available | ||||||
7 | to the
Secretary of the Treasury of the United States or his | ||||||
8 | delegate, or the
proper officer or his delegate of any other | ||||||
9 | state imposing a tax upon or
measured by income, for | ||||||
10 | exclusively official purposes, information received
by the | ||||||
11 | Department in the administration of this Act, but such | ||||||
12 | permission
shall be granted only if the United States or such | ||||||
13 | other state, as the case
may be, grants the Department | ||||||
14 | substantially similar privileges. The Director
may exchange | ||||||
15 | information with the Illinois Department of Public Aid and the
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16 | Department of Human Services (acting as successor to the | ||||||
17 | Department of Public
Aid under the Department of Human Services | ||||||
18 | Act) for
the purpose of verifying sources and amounts of income | ||||||
19 | and for other purposes
directly connected with the | ||||||
20 | administration of this Act and the Illinois
Public Aid Code. | ||||||
21 | The Director may exchange information with the Director of
the | ||||||
22 | Department of Employment Security for the purpose of verifying | ||||||
23 | sources
and amounts of income and for other purposes directly | ||||||
24 | connected with the
administration of this Act and Acts | ||||||
25 | administered by the Department of
Employment
Security.
The | ||||||
26 | Director may make available to the Illinois Industrial | ||||||
27 | Commission
information regarding employers for the purpose of | ||||||
28 | verifying the insurance
coverage required under the Workers' | ||||||
29 | Compensation Act and Workers'
Occupational Diseases Act.
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30 | The Director may make available to any State agency, | ||||||
31 | including the
Illinois Supreme Court, which licenses persons to | ||||||
32 | engage in any occupation,
information that a person licensed by | ||||||
33 | such agency has failed to file
returns under this Act or pay | ||||||
34 | the tax, penalty and interest shown therein,
or has failed to | ||||||
35 | pay any final assessment of tax, penalty or interest due
under | ||||||
36 | this Act.
The Director may make available to any State agency, |
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1 | including the Illinois
Supreme
Court, information regarding | ||||||
2 | whether a bidder, contractor, or an affiliate of a
bidder or
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3 | contractor has failed to file returns under this Act or pay the | ||||||
4 | tax, penalty,
and interest
shown therein, or has failed to pay | ||||||
5 | any final assessment of tax, penalty, or
interest due
under | ||||||
6 | this Act, for the limited purpose of enforcing bidder and | ||||||
7 | contractor
certifications.
For purposes of this Section, the | ||||||
8 | term "affiliate" means any entity that (1)
directly,
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9 | indirectly, or constructively controls another entity, (2) is | ||||||
10 | directly,
indirectly, or
constructively controlled by another | ||||||
11 | entity, or (3) is subject to the control
of
a common
entity. | ||||||
12 | For purposes of this subsection (a), an entity controls another | ||||||
13 | entity
if
it owns,
directly or individually, more than 10% of | ||||||
14 | the voting securities of that
entity.
As used in
this | ||||||
15 | subsection (a), the term "voting security" means a security | ||||||
16 | that (1)
confers upon the
holder the right to vote for the | ||||||
17 | election of members of the board of directors
or similar
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18 | governing body of the business or (2) is convertible into, or | ||||||
19 | entitles the
holder to receive
upon its exercise, a security | ||||||
20 | that confers such a right to vote. A general
partnership
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21 | interest is a voting security.
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22 | The Director may make available to any State agency, | ||||||
23 | including the
Illinois
Supreme Court, units of local | ||||||
24 | government, and school districts, information
regarding
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25 | whether a bidder or contractor is an affiliate of a person who | ||||||
26 | is not
collecting
and
remitting Illinois Use taxes, for the | ||||||
27 | limited purpose of enforcing bidder and
contractor
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28 | certifications.
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29 | The Director may also make available to the Secretary of | ||||||
30 | State
information that a corporation which has been issued a | ||||||
31 | certificate of
incorporation by the Secretary of State has | ||||||
32 | failed to file returns under
this Act or pay the tax, penalty | ||||||
33 | and interest shown therein, or has failed
to pay any final | ||||||
34 | assessment of tax, penalty or interest due under this Act.
An | ||||||
35 | assessment is final when all proceedings in court for
review of | ||||||
36 | such assessment have terminated or the time for the taking
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1 | thereof has expired without such proceedings being instituted. | ||||||
2 | For
taxable years ending on or after December 31, 1987, the | ||||||
3 | Director may make
available to the Director or principal | ||||||
4 | officer of any Department of the
State of Illinois, information | ||||||
5 | that a person employed by such Department
has failed to file | ||||||
6 | returns under this Act or pay the tax, penalty and
interest | ||||||
7 | shown therein. For purposes of this paragraph, the word
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8 | "Department" shall have the same meaning as provided in Section | ||||||
9 | 3 of the
State Employees Group Insurance Act of 1971.
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10 | (d) The Director shall make available for public
inspection | ||||||
11 | in the Department's principal office and for publication, at | ||||||
12 | cost,
administrative decisions issued on or after January
1, | ||||||
13 | 1995. These decisions are to be made available in a manner so | ||||||
14 | that the
following
taxpayer information is not disclosed:
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15 | (1) The names, addresses, and identification numbers | ||||||
16 | of the taxpayer,
related entities, and employees.
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17 | (2) At the sole discretion of the Director, trade | ||||||
18 | secrets
or other confidential information identified as | ||||||
19 | such by the taxpayer, no later
than 30 days after receipt | ||||||
20 | of an administrative decision, by such means as the
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21 | Department shall provide by rule.
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22 | The Director shall determine the
appropriate extent of the
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23 | deletions allowed in paragraph (2). In the event the taxpayer | ||||||
24 | does not submit
deletions,
the Director shall make only the | ||||||
25 | deletions specified in paragraph (1).
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26 | The Director shall make available for public inspection and | ||||||
27 | publication an
administrative decision within 180 days after | ||||||
28 | the issuance of the
administrative
decision. The term | ||||||
29 | "administrative decision" has the same meaning as defined in
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30 | Section 3-101 of Article III of the Code of Civil Procedure. | ||||||
31 | Costs collected
under this Section shall be paid into the Tax | ||||||
32 | Compliance and Administration
Fund.
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33 | (e) Nothing contained in this Act shall prevent the | ||||||
34 | Director from
divulging
information to any person pursuant to a | ||||||
35 | request or authorization made by the
taxpayer, by an authorized | ||||||
36 | representative of the taxpayer, or, in the case of
information |
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1 | related to a joint return, by the spouse filing the joint | ||||||
2 | return
with the taxpayer.
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3 | (Source: P.A. 93-25, eff. 6-20-03.)
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4 | Section 99. Effective date. This Act takes effect upon | ||||||
5 | becoming law.
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