HB3176 99TH GENERAL ASSEMBLY

LRB099 07633 HLH 27764 b

99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
HB3176

Introduced , by Rep. La Shawn K. Ford

SYNOPSIS AS INTRODUCED:

35 ILCS 5/506.10 new

Amends the Illinois Income Tax Act. Provides that a person who prepares a draft income tax return on behalf of another person shall mark the return with a stamp or watermark indicating that the return is a draft copy and is not intended for filing.

FISCAL NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Illinois Income Tax Act is amended by adding Section 506.10 as follows:

(35 ILCS 5/506.10 new)

Sec. 506.10. Draft copy of returns. Any person who prepares a draft income tax return on behalf of another person shall mark the return with a stamp or watermark indicating that the return is a draft copy and is not intended for filing.

For the purposes of this Section, "draft income tax return" means an income tax return that is not ready to be filed with the Department or the Internal Revenue Service.