101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB2726

 

Introduced , by Rep. Tom Demmer

 

SYNOPSIS AS INTRODUCED:
 
New Act

    Creates the Taxpayer Advocate and Empowerment Act. Creates the Office of Taxpayer Advocate as an independent agency. Provides that the Taxpayer Advocate shall be appointed by a joint resolution of the Senate and the House of Representatives. Provides that the Taxpayer Advocate shall serve for an 8-year term. Sets forth the duties and salary of the Taxpayer Advocate. Provides for 2 Deputy Taxpayer Advocates and employees of the Office of Taxpayer Advocate. Effective January 1, 2020.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB2726LRB101 07879 HLH 52934 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 1. Short title. This Act may be cited as the
5Taxpayer Advocate and Empowerment Act.
 
6    Section 5. Legislative intent. The State of Illinois is
7home to over 8,000 units of government. The Illinois resident,
8both today and historically, has unfortunately been charged
9with accomplishing an almost impossible task: navigating the
10myriad State and local government bureaucracy unassisted. In
11today's era, the advancement of technology has allowed for
12ever-growing numbers of people to access their government;
13however, much more has yet to be done in order to achieve the
14standard of service necessary for Illinoisans to take control
15of their democratic and legislative process.
16    While political campaigns and candidates may inspire and
17even mobilize large segments of the population, each election
18cycle typically brings with it a myriad of proposed changes
19that voters are not sufficiently informed about or even aware
20of. With so many units of local government, and so many
21different avenues and hurdles placed before each and every
22taxpayer in the State of Illinois, there needs to be a
23comprehensive and easy-to-use platform that taxpayers can

 

 

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1easily access, thereby putting Illinois voters back in the
2driver's seat of their futures.
3    It is the intent of this Act to create a State agency that
4is designed to inform and empower residents in this State.
5    The Office of the Taxpayer Advocate will serve as an
6independent agency that provides Illinoisans with a
7comprehensive compendium of information related to ballot
8proposals, and details therefrom, that too often are, either
9purposely or inadvertently, obfuscated.
 
10    Section 10. Creation; qualifications. The Office of the
11Taxpayer Advocate is hereby created as an independent agency.
12The Office of Taxpayer Advocate shall facilitate the
13governmental process and bring much needed transparency to the
14numerous referenda, ballot initiatives, and tools available to
15each taxpayer in Illinois.
16    The Taxpayer Advocate must be a person who is deemed
17qualified by the General Assembly to hold public office in the
18State, has experience in financial auditing, government
19oversight, and accountability, and is knowledgeable in the
20subject of State government.
 
21    Section 15. Term of office. The Taxpayer Advocate shall
22serve for a term of 8 years, each Taxpayer Advocate's term
23commencing with the effective date of his appointment. At the
24conclusion of his term, the Taxpayer Advocate becomes Acting

 

 

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1Taxpayer Advocate, until the appointment and qualification of a
2successor. A partially completed term of a Taxpayer Advocate is
3terminated upon the occurrence of a vacancy in that office.
 
4    Section 20. Appointment procedure.
5    (a) Except as may otherwise be provided by the joint rules
6of the General Assembly, the Taxpayer Advocate shall be
7appointed by a joint resolution of the Senate and the House of
8Representatives, which may specify the date on which the
9appointment takes effect.
10    (b) A joint resolution, or other document as may be
11specified by the Joint Rules, appointing a Taxpayer Advocate
12must be certified by the Speaker of the House and the President
13of the Senate as having been adopted by the affirmative vote of
14three-fifths of the members elected to each house,
15respectively, and be filed with the Secretary of State.
16    (c) An appointment of a Taxpayer Advocate takes effect on
17the day the appointment is completed by the General Assembly,
18unless the appointment specifies a later date on which it is to
19become effective.
 
20    Section 25. Duties and responsibilities of the Taxpayer
21Advocate; powers.
22    (a) This Act shall govern and outline the duties and
23responsibilities of the Office of the Taxpayer Advocate.
24    (b) The Taxpayer Advocate shall be responsible for

 

 

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1establishing an online platform on which information is easily
2provided for mass consumption. The website shall include, but
3not be limited to:
4        (1) a list of every item, either in the form of an
5    individual candidate or question, that will be printed on
6    the ballot for the next immediate election;
7        (2) a description of each office up for election on the
8    ballot that contains any relevant data necessary for the
9    taxpayer to easily identify the duties and powers of the
10    position, for example, length of term and qualifications;
11        (3) a description of each ballot initiative or question
12    that enables the taxpayer to easily identify what the
13    question deals with, what the financial cost of the
14    question will be, who will be impacted by the question,
15    what was the genesis of the ballot initiative, how long the
16    proposed initiative will last, who brought forth the
17    proposal, and any other relevant data deemed necessary by
18    the Taxpayer Advocate for inclusion into the description of
19    measure; and
20        (4) any tools or resources for taxpayers to effect
21    change before or in response to a specific ballot question
22    or initiative or candidate; this may include, but not be
23    limited to, a publication and description of any and all
24    voter-initiated measures that a voter may initiate in his
25    or her jurisdiction.
26    (c) The information published on the website shall include

 

 

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1the most up-to-date information regarding ballot questions and
2candidates. This includes providing taxpayers with complete
3and accurate information related to State-required public
4hearings or public comment periods.
5    (d) If the Taxpayer Advocate deems that a trusted and
6secure State, federal, or local government-operated website
7contains information that meets the posting and publication
8requirements set forth under this Act, the Taxpayer Advocate
9may redirect or refer taxpayers to such a site. In no event
10shall a taxpayer be referred to a third-party owned and
11operated site that is not government-operated.
12    (e) In creating the website and helping to provide the most
13reliable information for voters, there shall be functionality
14that allows any taxpayer to access address-specific
15information. This may be done by creating the user interface on
16the website to allow individuals to input a physical Illinois
17address and subsequently receiving ballot information
18pertinent to the specific ballot information available for that
19selected Illinois address.
 
20    Section 30. Vacancy; Acting Taxpayer Advocate.
21    (a) A vacancy in the office of the Taxpayer Advocate occurs
22upon:
23        (1) the death or resignation of the Taxpayer Advocate;
24        (2) the removal of the Taxpayer Advocate by the General
25    Assembly; or

 

 

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1        (3) the conclusion of the term of the Taxpayer
2    Advocate.
3    (b) When a vacancy in the office of Taxpayer Advocate
4occurs, the Deputy Taxpayer Advocate becomes Acting Taxpayer
5Advocate, except when the former Taxpayer Advocate serves as
6Acting Taxpayer Advocate.
7    (c) An Acting Taxpayer Advocate may exercise all of the
8powers and shall have all of the duties of the Taxpayer
9Advocate. An Acting Taxpayer Advocate shall receive the
10compensation fixed by law for the Taxpayer Advocate for as long
11as he holds that position.
12    (d) An Acting Taxpayer Advocate serves at the pleasure of
13the General Assembly, which may remove him without cause.
14Removal by the General Assembly of an Acting Taxpayer Advocate
15who holds that position ex officio as Deputy Taxpayer Advocate
16also operates to remove him from the office of Deputy Taxpayer
17Advocate.
 
18    Section 35. Removal for cause.
19    (a) Cause for removal includes incompetence, neglect of
20duty, and malfeasance in office.
21    (b) Unless otherwise provided by the joint rules of the
22General Assembly, removal of an Taxpayer Advocate shall be
23effected by joint resolution, setting out the cause for which
24removal is sought, and in each house, prior to any vote on
25removal, the Taxpayer Advocate shall be provided a reasonable

 

 

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1opportunity to appear before the chamber, or a committee
2thereof, to respond to the charges of cause in the removal
3resolution.
 
4    Section 40. Prohibitions. Neither the Taxpayer Advocate
5nor any Deputy Taxpayer Advocate may:
6        (1) become a candidate for any elective public office;
7        (2) hold any other public office, by appointment or
8    otherwise, except for appointments on governmental
9    advisory boards or study commissions or as otherwise
10    expressly authorized by law or by joint resolution or joint
11    rule of the General Assembly;
12        (3) hold any other employment;
13        (4) be actively involved in the affairs of any
14    political party;
15        (5) actively participate in any political campaign for
16    any public office created by the Constitution or by any
17    statute of the State of Illinois;
18        (6) hold any legal, equitable, creditor or debt
19    interest in any partnership, firm or other entity which
20    contracts with the office of Taxpayer Advocate during his
21    term or tenure; or
22        (7) make or report publicly any charges of nonfeasance
23    or malfeasance in office of any public official or illegal
24    conduct of any person unless he knows of reasonable
25    grounds, based on accepted auditing and accounting

 

 

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1    standards, for such charges.
 
2    Section 45. Deputy Taxpayer Advocates.
3    (a) There are created 2 positions of Deputy Taxpayer
4Advocate. Each person appointed as a Deputy Taxpayer Advocate
5shall be an officer in the Office of Taxpayer Advocate. Each
6Deputy Taxpayer Advocate shall be appointed by the Taxpayer
7Advocate, subject to the advice and consent of the Senate. Each
8Deputy Taxpayer Advocate shall serve at the pleasure of the
9Taxpayer Advocate.
10    (b) Each Deputy Taxpayer Advocate shall perform the duties
11assigned by the Taxpayer Advocate.
12    (c) The Taxpayer Advocate shall dismiss a Deputy Taxpayer
13Advocate for violation of any provision of this Section.
 
14    Section 50. Office of Taxpayer Advocate. The Taxpayer
15Advocate shall maintain his principal office in Springfield,
16and may maintain such other offices as may be necessary. The
17Taxpayer Advocate may purchase or lease equipment and supplies
18as may be necessary to carry out his duties, and shall maintain
19records and files of the work of the office.
 
20    Section 55. Employees.
21    (a) The Taxpayer Advocate may hire employees as deemed
22necessary and fiscally appropriate to carry out his or her
23duties. Employees of the Taxpayer Advocate shall not be subject

 

 

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1to the Personnel Code.
2    (b) The Taxpayer Advocate shall fix the salaries of his
3employees.
4    (c) The Taxpayer Advocate shall adopt rules establishing a
5general salary schedule according to a classification of
6employees, but subject to merit increases, which shall apply to
7all employees.
8    (d) The Taxpayer Advocate may suspend or dismiss employees.
9    (e) The Taxpayer Advocate shall adopt rules establishing
10grounds for dismissal of employees.
 
11    Section 60. Rules. The Taxpayer Advocate may adopt rules
12governing the operation of the office as may be necessary or
13advisable in the execution of his duties, except on subjects
14where this Act requires or authorizes the adoption of
15regulations. Rules of the Taxpayer Advocate must be consistent
16with this Act.
 
17    Section 70. Financial records. The Taxpayer Advocate shall
18maintain an accounting system and books and records relating to
19the financial transactions of his office. All such systems,
20books and records shall comply with the requirements of law
21applicable to state agencies in the executive branch.
 
22    Section 75. Salaries.
23    (a) The Taxpayer Advocate shall receive an annual salary of

 

 

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1$75,000 or as set by the Compensation Review Board, whichever
2is lesser.
3    (b) Each Deputy Taxpayer Advocate shall receive an annual
4salary of $65,000 or an amount set by the Compensation Review
5Board, whichever is lesser.
6    (c) The salaries provided for in this Act shall be paid
7from the State treasury on a monthly basis.
 
8    Section 80. Intergovernmental agreements. The Taxpayer
9Advocate shall, as deemed necessary by the Taxpayer Advocate,
10be able to enter into an intergovernmental agreement with any
11State agency over the course and in the process of executing
12his or her duties.
 
13    Section 85. Operation of online website and materials. The
14Taxpayer Advocate, with the help of the Department of
15Information Technology, shall establish an online website for
16the purposes of accomplishing the duties and responsibilities
17of the Office of the Taxpayer Advocate. As the Taxpayer
18Advocate deems necessary, materials may be published online
19exclusively.
 
20    Section 99. Effective date. This Act takes effect January
211, 2020.