Bill Status of HB 5289   97th General Assembly

Short Description:  USE/OCC TAX-PENALTIES

House Sponsors
Rep. Arthur Turner

Senate Sponsors
(Sen. Jeffrey M. Schoenberg, John G. Mulroe, Ira I. Silverstein and Michael W. Frerichs)


Last Action  View All Actions

DateChamber Action
  8/24/2012HousePublic Act . . . . . . . . . 97-1074

Statutes Amended In Order of Appearance
35 ILCS 105/14from Ch. 120, par. 439.14
35 ILCS 110/15from Ch. 120, par. 439.45
35 ILCS 115/15from Ch. 120, par. 439.115
35 ILCS 120/13from Ch. 120, par. 452

Synopsis As Introduced
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. In provisions setting forth criminal penalties for failure to file a return and for filing a fraudulent return, provides that: (i) when the amount due is under $300, the person is guilty of a Class 4 felony; (ii) when the amount due is at least $300 but less than $1,000, the person is guilty of a Class 3 felony; and (iii) when the amount due is at least $1,000, the person is guilty of a Class 2 felony. Creates the offense of tax evasion. Provides that a person commits the offense of tax evasion when he knowingly attempts in any manner to evade or defeat the tax imposed on him or on any other person, or the payment thereof and he commits an affirmative act in furtherance of the evasion. Provides that two or more acts of tax evasion may be charged as a single count in any indictment, information, or complaint and the amount of tax deficiency may be aggregated for purposes of determining the amount of tax which is attempted to be or is evaded and the period between the first and last acts may be alleged as the date of the offense. Sets forth criminal penalties for the offense of tax evasion.

House Committee Amendment No. 1
Further amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that prosecutions for failure to file a return, filing a fraudulent return, or tax evasion must be commenced within 5 years (instead of 3 years) after the commission of the act.

House Floor Amendment No. 2
Deletes reference to:
35 ILCS 105/14from Ch. 120, par. 439.14
35 ILCS 110/15from Ch. 120, par. 439.45
35 ILCS 115/15from Ch. 120, par. 439.115

Removes provisions from the bill amending the Use Tax Act, the Service Use Tax Act, and the Service Occupation Tax Act.

Senate Committee Amendment No. 1
In provisions setting forth penalties for failure to file a return and filing a fraudulent return, provides that, if the amount due is at least $300 but less than $3,000 (instead of $1,000), the person is guilty of a Class 3 felony. Provides that, if the amount due is at least $3,000 (instead of $1,000), then the person is guilty of a Class 2 felony. Creates the offense of sales tax evasion (instead of "tax evasion). Provides that the offense of sales tax evasion of $100,000 or more is a Class 1 felony (instead of a non-probationable Class 1 felony). Makes other changes.

Senate Floor Amendment No. 2
Replaces everything after the enacting clause. Reinserts the provisions of the engrossed bill with changes. Removes provisions concerning penalties for failure to file a return and filing a fraudulent return. Creates the offense of sales tax evasion (instead of "tax evasion). Provides that the offense of sales tax evasion of $100,000 or more is a Class 1 felony (instead of a non-probationable Class 1 felony). Provides that the term "affirmative act in furtherance of the evasion" means an act designed in whole or in part to (i) conceal, misrepresent, falsify, or manipulate any material fact or (ii) tamper with or destroy documents or materials related to a person's tax liability. Makes other changes.

Actions 
DateChamber Action
  2/8/2012HouseFiled with the Clerk by Rep. Arthur Turner
  2/8/2012HouseFirst Reading
  2/8/2012HouseReferred to Rules Committee
  2/27/2012HouseAssigned to Judiciary II - Criminal Law Committee
  3/1/2012HouseHouse Committee Amendment No. 1 Filed with Clerk by Rep. Arthur Turner
  3/1/2012HouseHouse Committee Amendment No. 1 Referred to Rules Committee
  3/5/2012HouseHouse Committee Amendment No. 1 Rules Refers to Judiciary II - Criminal Law Committee
  3/8/2012HouseHouse Committee Amendment No. 1 Adopted in Judiciary II - Criminal Law Committee; by Voice Vote
  3/8/2012HouseDo Pass as Amended / Short Debate Judiciary II - Criminal Law Committee; 009-000-000
  3/8/2012HousePlaced on Calendar 2nd Reading - Short Debate
  3/9/2012HouseSecond Reading - Short Debate
  3/9/2012HousePlaced on Calendar Order of 3rd Reading - Short Debate
  3/23/2012HouseHouse Floor Amendment No. 2 Filed with Clerk by Rep. Arthur Turner
  3/23/2012HouseHouse Floor Amendment No. 2 Referred to Rules Committee
  3/26/2012HouseHouse Floor Amendment No. 2 Recommends Be Adopted Rules Committee; 003-000-000
  3/27/2012HouseRecalled to Second Reading - Short Debate
  3/27/2012HouseHouse Floor Amendment No. 2 Adopted by Voice Vote
  3/27/2012HousePlaced on Calendar Order of 3rd Reading - Short Debate
  3/28/2012HouseThird Reading - Short Debate - Passed 114-000-000
  3/28/2012HouseMotion Filed to Reconsider Vote Rep. Mike Bost
  3/28/2012HouseMotion to Reconsider Vote - Withdrawn Rep. Mike Bost
  3/29/2012SenateArrive in Senate
  3/29/2012SenatePlaced on Calendar Order of First Reading
  3/29/2012SenateChief Senate Sponsor Sen. Jeffrey M. Schoenberg
  3/29/2012SenateFirst Reading
  3/29/2012SenateReferred to Assignments
  4/17/2012SenateAssigned to Criminal Law
  4/26/2012SenatePostponed - Criminal Law
  5/1/2012SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. Jeffrey M. Schoenberg
  5/1/2012SenateSenate Committee Amendment No. 1 Referred to Assignments
  5/1/2012SenateSenate Committee Amendment No. 1 Assignments Refers to Criminal Law
  5/2/2012SenateSenate Committee Amendment No. 1 Adopted
  5/2/2012SenateDo Pass as Amended Criminal Law; 005-002-000
  5/2/2012SenatePlaced on Calendar Order of 2nd Reading May 3, 2012
  5/7/2012SenateSenate Floor Amendment No. 2 Filed with Secretary by Sen. Jeffrey M. Schoenberg
  5/7/2012SenateSenate Floor Amendment No. 2 Referred to Assignments
  5/8/2012SenateSenate Floor Amendment No. 2 Assignments Refers to Criminal Law
  5/9/2012SenateSenate Floor Amendment No. 2 Recommend Do Adopt Criminal Law; 007-002-000
  5/10/2012SenateAdded as Alternate Co-Sponsor Sen. John G. Mulroe
  5/15/2012SenateSecond Reading
  5/15/2012SenateSenate Floor Amendment No. 2 Adopted; Schoenberg
  5/15/2012SenatePlaced on Calendar Order of 3rd Reading May 16, 2012
  5/23/2012SenateAdded as Alternate Co-Sponsor Sen. Ira I. Silverstein
  5/23/2012SenateAdded as Alternate Co-Sponsor Sen. Michael W. Frerichs
  5/25/2012SenateThird Reading - Passed; 033-023-000
  5/25/2012HouseArrived in House
  5/25/2012HousePlaced on Calendar Order of Concurrence Senate Amendment(s) 1, 2
  5/25/2012HouseSenate Committee Amendment No. 1 Motion Filed Concur Rep. Arthur Turner
  5/25/2012HouseSenate Floor Amendment No. 2 Motion Filed Concur Rep. Arthur Turner
  5/25/2012HouseSenate Committee Amendment No. 1 Motion to Concur Referred to Rules Committee
  5/25/2012HouseSenate Floor Amendment No. 2 Motion to Concur Referred to Rules Committee
  5/28/2012HouseSenate Committee Amendment No. 1 Motion to Concur Recommends Be Adopted Rules Committee; 004-000-000
  5/28/2012HouseSenate Floor Amendment No. 2 Motion to Concur Recommends Be Adopted Rules Committee; 004-000-000
  5/28/2012HouseSenate Committee Amendment No. 1 House Concurs 089-025-000
  5/28/2012HouseSenate Floor Amendment No. 2 House Concurs 089-025-000
  5/28/2012HousePassed Both Houses
  6/26/2012HouseSent to the Governor
  8/24/2012HouseGovernor Approved
  8/24/2012HouseEffective Date January 1, 2013
  8/24/2012HousePublic Act . . . . . . . . . 97-1074

Back To Top