Illinois General Assembly - Bill Status for HB4977

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Bill Status of HB4977 93rd General Assembly

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Short Description: TAXPAYER RIGHTS-POST AUDIT

House Sponsors
Rep. Bob Biggins - Ronald A. Wait - Renee Kosel - Joe Dunn, Ed Sullivan, Jr. and Suzanne Bassi

Senate Sponsors
(Sen. Peter J. Roskam - Christine Radogno - Chris Lauzen - William E. Peterson - Dale A. Righter and Susan Garrett)

Last Action

Date	Chamber	Action
8/19/2004	House	Public Act . . . . . . . . . 93-0951

Statutes Amended In Order of Appearance

20 ILCS 2520/4

from Ch. 120, par. 2304

Synopsis As Introduced
Amends the Taxpayers' Bill of Rights Act. Provides that in the case of an audit, if no violations are found, the Department shall provide the taxpayer a closing letter acknowledging this and thanking the taxpayer for his, her, or its cooperation. Provides that if there are changes, the auditor is required to provide in writing to the taxpayer the audit findings, as well as audit methods and procedures, recommended changes in record-keeping practices, and an explanation of the proper interpretation of the tax law in areas where errors were made. Provides that no audit shall be deemed complete without this paperwork and the signatures of both the auditor and taxpayer.

House Floor Amendment No. 1
Deletes the provision that no audit shall be deemed complete without the written findings, methods and procedures, explanations, and recommendations to the taxpayer and without the signatures of both the auditor and taxpayer.

	Fiscal Note (Department of Revenue)
	As amended by HA1, total negative impact of the bill is estimated to be approximately $14.9 million annually.

Senate Floor Amendment No. 1
Provides that an auditor need not provide to the taxpayer written audit methods and procedures if the taxpayer declines. Requires an auditor to provide, at the request of the taxpayer, written information as to what records constitute the minimum requirements for record-keeping. Provides that if the auditor recommends changes in the record-keeping process, these recommendations must be provided in writing to the taxpayer.

Actions

Date	Chamber	Action
2/5/2004	House	Filed with the Clerk by Rep. Bob Biggins
2/5/2004	House	First Reading
2/5/2004	House	Referred to Rules Committee
2/24/2004	House	Assigned to Revenue Committee
3/4/2004	House	Do Pass / Short Debate Revenue Committee; 009-000-000
3/4/2004	House	Placed on Calendar 2nd Reading - Short Debate
3/23/2004	House	House Floor Amendment No. 1 Filed with Clerk by Rep. Bob Biggins
3/23/2004	House	House Floor Amendment No. 1 Referred to Rules Committee
3/24/2004	House	Fiscal Note Requested by Rep. Jay C. Hoffman; As Amendment by HA 1
3/30/2004	House	Fiscal Note Filed As Amended by HA 1
3/31/2004	House	House Floor Amendment No. 1 Recommends Be Adopted Rules Committee; 004-000-000
3/31/2004	House	Second Reading - Short Debate
3/31/2004	House	House Floor Amendment No. 1 Adopted by Voice Vote
3/31/2004	House	Placed on Calendar Order of 3rd Reading - Short Debate
4/1/2004	House	Added Co-Sponsor Rep. Suzanne Bassi
4/1/2004	House	Added Chief Co-Sponsor Rep. Ronald A. Wait
4/1/2004	House	Added Chief Co-Sponsor Rep. Renee Kosel
4/1/2004	House	Added Co-Sponsor Rep. Ed Sullivan, Jr.
4/1/2004	House	Added Chief Co-Sponsor Rep. Joe Dunn
4/1/2004	House	Third Reading - Short Debate - Passed 067-048-003
4/6/2004	Senate	Arrive in Senate
4/6/2004	Senate	Placed on Calendar Order of First Reading April 20, 2004
4/6/2004	Senate	Chief Senate Sponsor Sen. Peter J. Roskam
4/6/2004	Senate	First Reading
4/6/2004	Senate	Referred to Rules
4/14/2004	Senate	Added as Alternate Chief Co-Sponsor Sen. Christine Radogno
4/21/2004	Senate	Assigned to Revenue
4/28/2004	Senate	Added as Alternate Chief Co-Sponsor Sen. Chris Lauzen
4/28/2004	Senate	Added as Alternate Chief Co-Sponsor Sen. William E. Peterson
4/29/2004	Senate	Do Pass Revenue; 007-003-000
4/29/2004	Senate	Placed on Calendar Order of 2nd Reading May 4, 2004
5/12/2004	Senate	Second Reading
5/12/2004	Senate	Placed on Calendar Order of 3rd Reading May 13, 2004
5/13/2004	Senate	Third Reading Deadline Extended - Rule 2-10, extended to January 11, 2005.
5/17/2004	Senate	Senate Floor Amendment No. 1 Filed with Secretary by Sen. Peter J. Roskam
5/17/2004	Senate	Senate Floor Amendment No. 1 Referred to Rules
5/18/2004	Senate	Senate Floor Amendment No. 1 Rules Refers to Revenue
5/18/2004	Senate	Senate Floor Amendment No. 1 Be Approved for Consideration Revenue; 010-000-000
5/19/2004	Senate	Added as Alternate Chief Co-Sponsor Sen. Dale A. Righter
5/19/2004	Senate	Recalled to Second Reading
5/19/2004	Senate	Senate Floor Amendment No. 1 Adopted; Roskam
5/19/2004	Senate	Placed on Calendar Order of 3rd Reading
5/19/2004	Senate	Third Reading - Passed; 059-000-000
5/19/2004	House	Arrived in House
5/19/2004	House	Placed on Calendar Order of Concurrence Senate Amendment(s) 1
5/19/2004	Senate	Added as Alternate Co-Sponsor Sen. Susan Garrett
5/24/2004	House	Senate Floor Amendment No. 1 Motion Filed Concur Rep. Bob Biggins
5/24/2004	House	Senate Floor Amendment No. 1 Motion to Concur Referred to Rules Committee
5/24/2004	House	Senate Floor Amendment No. 1 Motion to Concur Rules Referred to Revenue Committee
5/25/2004	House	Senate Floor Amendment No. 1 Motion to Concur Recommends be Adopted Revenue Committee; 007-000-000
5/25/2004	House	Senate Floor Amendment No. 1 House Concurs 114-000-000
5/25/2004	House	Passed Both Houses
6/23/2004	House	Sent to the Governor
8/19/2004	House	Governor Approved
8/19/2004	House	Effective Date January 1, 2005
8/19/2004	House	Public Act . . . . . . . . . 93-0951

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