Illinois General Assembly - Full Text of HB1808
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Full Text of HB1808  100th General Assembly


Rep. Marcus C. Evans, Jr.

Filed: 3/22/2017





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2    AMENDMENT NO. ______. Amend House Bill 1808 by replacing
3everything after the enacting clause with the following:
4    "Section 5. The Illinois Income Tax Act is amended by
5changing Section 917 as follows:
6    (35 ILCS 5/917)  (from Ch. 120, par. 9-917)
7    Sec. 917. Confidentiality and information sharing.
8    (a) Confidentiality. Except as provided in this Section,
9all information received by the Department from returns filed
10under this Act, or from any investigation conducted under the
11provisions of this Act, shall be confidential, except for
12official purposes within the Department or pursuant to official
13procedures for collection of any State tax or pursuant to an
14investigation or audit by the Illinois State Scholarship
15Commission of a delinquent student loan or monetary award or
16enforcement of any civil or criminal penalty or sanction



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1imposed by this Act or by another statute imposing a State tax,
2and any person who divulges any such information in any manner,
3except for such purposes and pursuant to order of the Director
4or in accordance with a proper judicial order, shall be guilty
5of a Class A misdemeanor. However, the provisions of this
6paragraph are not applicable to information furnished to (i)
7the Department of Healthcare and Family Services (formerly
8Department of Public Aid), State's Attorneys, and the Attorney
9General for child support enforcement purposes and (ii) a
10licensed attorney representing the taxpayer where an appeal or
11a protest has been filed on behalf of the taxpayer. If it is
12necessary to file information obtained pursuant to this Act in
13a child support enforcement proceeding, the information shall
14be filed under seal.
15    (b) Public information. Nothing contained in this Act shall
16prevent the Director from publishing or making available to the
17public the names and addresses of persons filing returns under
18this Act, or from publishing or making available reasonable
19statistics concerning the operation of the tax wherein the
20contents of returns are grouped into aggregates in such a way
21that the information contained in any individual return shall
22not be disclosed.
23    (c) Governmental agencies. The Director may make available
24to the Secretary of the Treasury of the United States or his
25delegate, or the proper officer or his delegate of any other
26state imposing a tax upon or measured by income, for



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1exclusively official purposes, information received by the
2Department in the administration of this Act, but such
3permission shall be granted only if the United States or such
4other state, as the case may be, grants the Department
5substantially similar privileges. The Director may exchange
6information with the Department of Healthcare and Family
7Services and the Department of Human Services (acting as
8successor to the Department of Public Aid under the Department
9of Human Services Act) for the purpose of verifying sources and
10amounts of income and for other purposes directly connected
11with the administration of this Act, the Illinois Public Aid
12Code, and any other health benefit program administered by the
13State. The Director may exchange information with the Director
14of the Department of Employment Security for the purpose of
15verifying sources and amounts of income and for other purposes
16directly connected with the administration of this Act and Acts
17administered by the Department of Employment Security. The
18Director may make available to the Illinois Workers'
19Compensation Commission information regarding employers for
20the purpose of verifying the insurance coverage required under
21the Workers' Compensation Act and Workers' Occupational
22Diseases Act. The Director may exchange information with the
23Illinois Department on Aging for the purpose of verifying
24sources and amounts of income for purposes directly related to
25confirming eligibility for participation in the programs of
26benefits authorized by the Senior Citizens and Persons with



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1Disabilities Property Tax Relief and Pharmaceutical Assistance
2Act. The Director may exchange information with the State
3Treasurer's Office and the Department of Employment Security
4for the purpose of implementing, administering, and enforcing
5the Illinois Secure Choice Savings Program Act. The Director
6may exchange information with the State Treasurer's Office for
7the purpose of administering the Uniform Disposition of
8Unclaimed Property Act or successor Acts.
9    The Director may make available to any State agency,
10including the Illinois Supreme Court, which licenses persons to
11engage in any occupation, information that a person licensed by
12such agency has failed to file returns under this Act or pay
13the tax, penalty and interest shown therein, or has failed to
14pay any final assessment of tax, penalty or interest due under
15this Act. The Director may make available to any State agency,
16including the Illinois Supreme Court, information regarding
17whether a bidder, contractor, or an affiliate of a bidder or
18contractor has failed to file returns under this Act or pay the
19tax, penalty, and interest shown therein, or has failed to pay
20any final assessment of tax, penalty, or interest due under
21this Act, for the limited purpose of enforcing bidder and
22contractor certifications. For purposes of this Section, the
23term "affiliate" means any entity that (1) directly,
24indirectly, or constructively controls another entity, (2) is
25directly, indirectly, or constructively controlled by another
26entity, or (3) is subject to the control of a common entity.



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1For purposes of this subsection (a), an entity controls another
2entity if it owns, directly or individually, more than 10% of
3the voting securities of that entity. As used in this
4subsection (a), the term "voting security" means a security
5that (1) confers upon the holder the right to vote for the
6election of members of the board of directors or similar
7governing body of the business or (2) is convertible into, or
8entitles the holder to receive upon its exercise, a security
9that confers such a right to vote. A general partnership
10interest is a voting security.
11    The Director may make available to any State agency,
12including the Illinois Supreme Court, units of local
13government, and school districts, information regarding
14whether a bidder or contractor is an affiliate of a person who
15is not collecting and remitting Illinois Use taxes, for the
16limited purpose of enforcing bidder and contractor
18    The Director may also make available to the Secretary of
19State information that a corporation which has been issued a
20certificate of incorporation by the Secretary of State has
21failed to file returns under this Act or pay the tax, penalty
22and interest shown therein, or has failed to pay any final
23assessment of tax, penalty or interest due under this Act. An
24assessment is final when all proceedings in court for review of
25such assessment have terminated or the time for the taking
26thereof has expired without such proceedings being instituted.



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1For taxable years ending on or after December 31, 1987, the
2Director may make available to the Director or principal
3officer of any Department of the State of Illinois, information
4that a person employed by such Department has failed to file
5returns under this Act or pay the tax, penalty and interest
6shown therein. For purposes of this paragraph, the word
7"Department" shall have the same meaning as provided in Section
83 of the State Employees Group Insurance Act of 1971.
9    (d) The Director shall make available for public inspection
10in the Department's principal office and for publication, at
11cost, administrative decisions issued on or after January 1,
121995. These decisions are to be made available in a manner so
13that the following taxpayer information is not disclosed:
14        (1) The names, addresses, and identification numbers
15    of the taxpayer, related entities, and employees.
16        (2) At the sole discretion of the Director, trade
17    secrets or other confidential information identified as
18    such by the taxpayer, no later than 30 days after receipt
19    of an administrative decision, by such means as the
20    Department shall provide by rule.
21    The Director shall determine the appropriate extent of the
22deletions allowed in paragraph (2). In the event the taxpayer
23does not submit deletions, the Director shall make only the
24deletions specified in paragraph (1).
25    The Director shall make available for public inspection and
26publication an administrative decision within 180 days after



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1the issuance of the administrative decision. The term
2"administrative decision" has the same meaning as defined in
3Section 3-101 of Article III of the Code of Civil Procedure.
4Costs collected under this Section shall be paid into the Tax
5Compliance and Administration Fund.
6    (e) Nothing contained in this Act shall prevent the
7Director from divulging information to any person pursuant to a
8request or authorization made by the taxpayer, by an authorized
9representative of the taxpayer, or, in the case of information
10related to a joint return, by the spouse filing the joint
11return with the taxpayer.
12(Source: P.A. 99-143, eff. 7-27-15; 99-571, eff. 7-15-16.)
13    Section 10. The Uniform Disposition of Unclaimed Property
14Act is amended by adding Section 19.5 as follows:
15    (765 ILCS 1025/19.5 new)
16    Sec. 19.5. Tax return identification of apparent owners of
17abandoned property.
18    (a) At least annually the State Treasurer shall notify the
19Department of Revenue of the names of persons appearing to be
20owners of abandoned property held by the State Treasurer. The
21State Treasurer shall also provide to the Department of Revenue
22the social security numbers of such persons, if available.
23    (b) The Department of Revenue shall notify the State
24Treasurer if any person under subsection (a) has filed an



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1Illinois income tax return and shall provide the State
2Treasurer with the last known address of the person as it
3appears in Department of Revenue records, except as prohibited
4by federal law. The Department shall also provide any
5additional addresses for the same taxpayer from the records of
6the Department, except as prohibited by federal law.
7    (c) In order to facilitate the return of property under
8this Section, the State Treasurer and the Department of Revenue
9may enter into an interagency agreement concerning protection
10of confidential information, data match rules, and other
12    (d) The State Treasurer may deliver, as provided under
13Section 20 of this Act, property or pay the amount owing to a
14person matched under this Section without the person filing a
15claim under Section 19 of this Act if the following conditions
16are met:
17        (1) the value of the property that is owed the person
18    is $2,000 or less;
19        (2) the property is not either tangible property or
20    securities;
21        (3) the last known address for the person according to
22    the Department of Revenue records is less than 12 months
23    old; and
24        (4) the State Treasurer has evidence sufficient to
25    establish that the person who appears in Department of
26    Revenue records is the owner of the property and the owner



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1    currently resides at the last known address from the
2    Department of Revenue.
3    The State Treasurer may use additional databases to verify
4the identity of the person and that the person currently
5resides at the last known address.
6    (e) If the property owed to a person matched under this
7Section has a value of greater than $2,000 or is tangible
8property or securities, then the State Treasurer shall provide
9notice to the person informing the person that he or she is the
10owner of abandoned or unclaimed property held by the State and
11may file a claim with the State Treasurer for return of the
13    Section 99. Effective date. This Act takes effect upon
14becoming law.".