Bill Status of SB 2326   98th General Assembly

Short Description:  REVENUE-VARIOUS

Senate Sponsors
Sen. Toi W. Hutchinson-Pamela J. Althoff

House Sponsors
(Rep. Barbara Flynn Currie)


Last Action  View All Actions

DateChamber Action
  8/27/2013SenatePublic Act . . . . . . . . . 98-0584

Statutes Amended In Order of Appearance
20 ILCS 2505/2505-250was 20 ILCS 2505/39c
35 ILCS 105/3-61
35 ILCS 110/3-51
35 ILCS 115/2d
35 ILCS 120/2-51
35 ILCS 120/5from Ch. 120, par. 444
55 ILCS 5/5-1006.5
55 ILCS 5/5-1006.7
55 ILCS 5/5-1035 rep.
65 ILCS 5/8-11-1.1from Ch. 24, par. 8-11-1.1
65 ILCS 5/8-11-9 rep.
415 ILCS 5/55.8from Ch. 111 1/2, par. 1055.8

Synopsis As Introduced
Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Makes a technical correction concerning a cross-reference. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, in the case of a return that is not filed at the required time, a notice of tax liability may be issued on and after each July 1, and January 1 for returns filed more than 3 years prior to that July 1 or January 1. Makes changes concerning rolling stock. Effective July 1, 2013.

Senate Floor Amendment No. 1
In a Section concerning rolling stock, provides that an election to use the trips or mileage method shall remain in effect for the duration of the purchaser's ownership of the item (now, for the life of the item).

House Floor Amendment No. 1
Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Sets forth provisions regarding "use as rolling stock moving in interstate commerce" for aircraft and watercraft purchased on or after January 1, 2014 (rather than for all aircraft and watercraft beginning July 1, 2013). Requires the person claiming the exemption to make an election at the time of purchase to use either the trips or mileage method and document that election in their books and records. Provides that property purchased on or after January 1, 2014 for the purpose of being attached to aircraft or watercraft qualifies as rolling stock moving in interstate commerce only if the aircraft or watercraft to which it will be attached qualifies as rolling stock moving in interstate commerce and regardless of when the aircraft or watercraft was purchased. Further requires persons who purchased aircraft or watercraft prior to January 1, 2014 to make an election to use either the trips or mileage method and document that election in their books and records for the purpose of determining whether property purchased on or after January 1, 2014 for the purpose of being attached to aircraft or watercraft qualifies as rolling stock moving in interstate commerce. Makes corresponding changes in the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act.

Actions 
DateChamber Action
  2/15/2013SenateFiled with Secretary by Sen. Toi W. Hutchinson
  2/15/2013SenateFirst Reading
  2/15/2013SenateReferred to Assignments
  3/5/2013SenateAssigned to Revenue
  3/13/2013SenateAdded as Chief Co-Sponsor Sen. Pamela J. Althoff
  3/13/2013SenateDo Pass Revenue; 010-000-000
  3/13/2013SenatePlaced on Calendar Order of 2nd Reading March 14, 2013
  3/21/2013SenateSecond Reading
  3/21/2013SenatePlaced on Calendar Order of 3rd Reading April 10, 2013
  3/26/2013SenateSenate Floor Amendment No. 1 Filed with Secretary by Sen. Toi W. Hutchinson
  3/26/2013SenateSenate Floor Amendment No. 1 Referred to Assignments
  4/3/2013SenateSenate Floor Amendment No. 1 Assignments Refers to Revenue
  4/11/2013SenateSenate Floor Amendment No. 1 Recommend Do Adopt Revenue; 009-000-000
  4/11/2013SenateRecalled to Second Reading
  4/11/2013SenateSenate Floor Amendment No. 1 Adopted; Hutchinson
  4/11/2013SenatePlaced on Calendar Order of 3rd Reading April 12, 2013
  4/12/2013SenateThird Reading - Passed; 050-000-000
  4/12/2013HouseArrived in House
  4/22/2013HouseChief House Sponsor Rep. Barbara Flynn Currie
  4/29/2013HouseFirst Reading
  4/29/2013HouseReferred to Rules Committee
  4/29/2013HouseAssigned to Revenue & Finance Committee
  5/2/2013HouseTo Sales and Other Taxes Subcommittee
  5/9/2013HouseRecommends Do Pass Subcommittee/ Revenue & Finance Committee; 003-002-000
  5/9/2013HouseRemains in Revenue & Finance Committee
  5/9/2013HouseDo Pass / Short Debate Revenue & Finance Committee; 006-002-000
  5/9/2013HousePlaced on Calendar 2nd Reading - Short Debate
  5/10/2013HouseSecond Reading - Short Debate
  5/10/2013HousePlaced on Calendar Order of 3rd Reading - Short Debate
  5/15/2013HouseHouse Floor Amendment No. 1 Filed with Clerk by Rep. Barbara Flynn Currie
  5/15/2013HouseHouse Floor Amendment No. 1 Referred to Rules Committee
  5/16/2013HouseHouse Floor Amendment No. 1 Rules Refers to Revenue & Finance Committee
  5/21/2013HouseHouse Floor Amendment No. 1 Recommends Be Adopted Revenue & Finance Committee; 009-000-000
  5/22/2013HouseRecalled to Second Reading - Short Debate
  5/22/2013HouseHouse Floor Amendment No. 1 Adopted
  5/22/2013HousePlaced on Calendar Order of 3rd Reading - Short Debate
  5/24/2013HouseFinal Action Deadline Extended-9(b) May 31, 2013
  5/28/2013HouseThird Reading - Short Debate - Passed 111-005-001
  5/28/2013SenateSecretary's Desk - Concurrence House Amendment(s) 1
  5/28/2013SenatePlaced on Calendar Order of Concurrence House Amendment(s) 1 - May 29, 2013
  5/28/2013SenateHouse Floor Amendment No. 1 Motion to Concur Filed with Secretary Sen. Toi W. Hutchinson
  5/28/2013SenateHouse Floor Amendment No. 1 Motion to Concur Referred to Assignments
  5/29/2013SenateHouse Floor Amendment No. 1 Motion to Concur Assignments Referred to Revenue
  5/30/2013SenateHouse Floor Amendment No. 1 Motion To Concur Recommended Do Adopt Revenue; 007-000-000
  5/30/2013SenateHouse Floor Amendment No. 1 Senate Concurs 056-000-000
  5/30/2013SenatePassed Both Houses
  6/28/2013SenateSent to the Governor
  8/27/2013SenateGovernor Approved
  8/27/2013SenateEffective Date August 27, 2013
  8/27/2013SenatePublic Act . . . . . . . . . 98-0584

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