Illinois General Assembly - Bill Status for SB1608
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 Bill Status of SB1608  99th General Assembly

Short Description:  UPIA-FAILURE TO FILE

Senate Sponsors
Sen. Pamela J. Althoff - Kyle McCarter - Toi W. Hutchinson and Michael Noland

House Sponsors
(Rep. Barbara Flynn Currie - Grant Wehrli - David Harris - Mike Fortner - Anna Moeller and Christine Winger)

Last Action
DateChamber Action
  8/10/2015SenatePublic Act . . . . . . . . . 99-0335

Statutes Amended In Order of Appearance
35 ILCS 735/3-3from Ch. 120, par. 2603-3

Synopsis As Introduced
Amends the Uniform Penalty and Interest Act. Provides that provisions imposing a penalty of $100 for failure to file a transaction reporting return under the Retailers' Occupation Tax Act or the Use Tax Act apply only to transaction reporting returns that would not, when properly prepared and filed, result in the imposition of a tax (currently, those provisions apply regardless of whether a tax would be imposed). Provides that transaction reporting returns that would result in the imposition of a tax when properly prepared and filed are subject to the standard penalty for failure to file (2% of the tax required to be shown due on the return, up to a maximum amount of $250). Effective immediately.

House Floor Amendment No. 1
Adds reference to:
35 ILCS 200/18-155
35 ILCS 200/18-156 new

Replaces everything after the enacting clause. Reinserts the provisions of the engrossed bill, and adds language amending the Property Tax Code. With respect to taxing districts located in 2 or more counties, provides that, if the Department of Revenue determines that an over-apportionment has occurred resulting in any single county's share of an apportioned property tax levy being more than 105% of that county's correct apportioned share, then the Department shall notify the county clerk and county treasurer of each county affected by the correction and shall provide them with correct apportionment data. Provides that a county treasurer who is notified of an over-apportionment prior to the due date of the final installment of property tax payments may issue refunds to correct the error. Provides that, if the county treasurer issues refunds, then the county treasurer of each other county affected by the correction shall issue a corrected final installment or an additional bill for the amount owed due to the under-apportionment of that county's share of the tax levy. Provides that any refund issued due to any over-apportionment may be made from funds held by the county treasurer for the specific taxing district that was the subject of the over-apportionment.

DateChamber Action
  2/20/2015SenateFiled with Secretary by Sen. Kyle McCarter
  2/20/2015SenateFirst Reading
  2/20/2015SenateReferred to Assignments
  3/3/2015SenateAssigned to Revenue
  3/5/2015SenateTo Subcommittee on Special Issues (RV)
  3/24/2015SenateAdded as Co-Sponsor Sen. Michael Noland
  3/25/2015SenateChief Sponsor Changed to Sen. Pamela J. Althoff
  3/25/2015SenateAdded as Chief Co-Sponsor Sen. Kyle McCarter
  3/25/2015SenateReported Back To Revenue; 003-000-000
  3/26/2015SenateDo Pass Revenue; 010-000-000
  3/26/2015SenatePlaced on Calendar Order of 2nd Reading April 14, 2015
  4/16/2015SenateSecond Reading
  4/16/2015SenatePlaced on Calendar Order of 3rd Reading April 21, 2015
  4/22/2015SenateAdded as Chief Co-Sponsor Sen. Toi W. Hutchinson
  4/22/2015SenateThird Reading - Passed; 053-000-000
  4/23/2015HouseArrived in House
  4/23/2015HouseChief House Sponsor Rep. Grant Wehrli
  4/23/2015HouseFirst Reading
  4/23/2015HouseReferred to Rules Committee
  4/24/2015HouseAlternate Chief Sponsor Changed to Rep. Barbara Flynn Currie
  4/24/2015HouseAdded Alternate Chief Co-Sponsor Rep. Grant Wehrli
  5/4/2015HouseAssigned to Revenue & Finance Committee
  5/8/2015HouseCommittee Deadline Extended-Rule 9(b) May 15, 2015
  5/13/2015HouseAdded Alternate Chief Co-Sponsor Rep. David Harris
  5/13/2015HouseDo Pass / Short Debate Revenue & Finance Committee; 013-000-000
  5/14/2015HousePlaced on Calendar 2nd Reading - Short Debate
  5/19/2015HouseSecond Reading - Short Debate
  5/19/2015HousePlaced on Calendar Order of 3rd Reading - Short Debate
  5/22/2015HouseFinal Action Deadline Extended-9(b) May 31, 2015
  5/30/2015HouseHouse Floor Amendment No. 1 Filed with Clerk by Rep. Barbara Flynn Currie
  5/30/2015HouseHouse Floor Amendment No. 1 Referred to Rules Committee
  5/30/2015HouseHouse Floor Amendment No. 1 Rules Refers to Revenue & Finance Committee
  5/30/2015HouseHouse Floor Amendment No. 1 Recommends Be Adopted Revenue & Finance Committee; 013-000-000
  5/30/2015HouseRecalled to Second Reading - Short Debate
  5/30/2015HouseHouse Floor Amendment No. 1 Adopted
  5/30/2015HousePlaced on Calendar Order of 3rd Reading - Short Debate
  5/30/2015HouseThird Reading - Short Debate - Passed 111-000-000
  5/30/2015HouseAdded Alternate Chief Co-Sponsor Rep. Mike Fortner
  5/30/2015HouseAdded Alternate Co-Sponsor Rep. Christine Winger
  5/30/2015HouseAdded Alternate Chief Co-Sponsor Rep. Anna Moeller
  5/30/2015SenateSecretary's Desk - Concurrence House Amendment(s) 1
  5/30/2015SenatePlaced on Calendar Order of Concurrence House Amendment(s) 1 - May 31, 2015
  5/31/2015SenateHouse Floor Amendment No. 1 Motion to Concur Filed with Secretary Sen. Pamela J. Althoff
  5/31/2015SenateHouse Floor Amendment No. 1 Motion to Concur Referred to Assignments
  5/31/2015SenateHouse Floor Amendment No. 1 Motion to Concur Be Approved for Consideration Assignments
  5/31/2015SenateHouse Floor Amendment No. 1 Senate Concurs 051-001-000
  5/31/2015SenateSenate Concurs 051-001-000
  5/31/2015SenatePassed Both Houses
  6/29/2015SenateSent to the Governor
  8/10/2015SenateGovernor Approved
  8/10/2015SenateEffective Date August 10, 2015
  8/10/2015SenatePublic Act . . . . . . . . . 99-0335

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