Illinois General Assembly - Full Text of HB0368
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Full Text of HB0368  102nd General Assembly

HB0368eng 102ND GENERAL ASSEMBLY

  
  
  

 


 
HB0368 EngrossedLRB102 03880 RJF 13895 b

1    AN ACT concerning finance.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Illinois State Auditing Act is amended by
5changing Section 6-1 as follows:
 
6    (30 ILCS 5/6-1)  (from Ch. 15, par. 306-1)
7    Sec. 6-1. Effect on other laws. The powers and duties of
8the Auditor General under this Act and the system of audits
9established by this Act are in addition to any other powers,
10duties or audits required or authorized by law.
11    Where records or information are classified as
12confidential, by or pursuant to law, such records or
13information shall be disclosed to the Office of the Auditor
14General as necessary and to the extent required for the
15performance of an authorized post audit. Federal tax
16information shall only be provided in accordance with federal
17law and regulation applicable to the safeguarding of federal
18tax information. However, only a payroll employee of the
19Office of the Auditor General, specifically designated in
20writing by the Auditor General, may receive confidential
21income tax records.
22    Confidential records or information disclosed to the
23Office of the Auditor General shall be subject to the same

 

 

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1legal confidentiality and protective restrictions in the
2Office of the Auditor General as such records and information
3have in the hands of the official authorized custodian. Any
4penalties applicable to the officially authorized custodian or
5his employees for the violation of any confidentiality or
6protective restrictions applicable to such records or
7information shall also apply to the officers, employees,
8contractors, and agents of the Office of the Auditor General.
9    The Office of the Auditor General may not publish any
10confidential information or records in any report, including
11data and statistics, if such information as published is
12directly or indirectly matchable to any individual.
13    Inside the Office of the Auditor General, confidential
14records or information may be used only for official purposes.
15    Any officer, employee, contractor, or agent of the Office
16of the Auditor General who violates any legal confidentiality
17or protective restriction governing any records or information
18shall be guilty of a Class A misdemeanor unless a greater
19penalty is otherwise provided by law.
20    Where this Act expressly governs or grants authority for
21regulations to govern other auditing procedures, this Act
22supersedes all other statutes to the contrary. To the extent
23that this Act conflicts with another statute, this Act
24prevails.
25    Except as provided in this Section, this Act does not
26supersede or repeal by implication any other statute.

 

 

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1(Source: P.A. 82-414.)
 
2    Section 10. The Illinois Income Tax Act is amended by
3changing Section 917 as follows:
 
4    (35 ILCS 5/917)  (from Ch. 120, par. 9-917)
5    Sec. 917. Confidentiality and information sharing.
6    (a) Confidentiality. Except as provided in this Section,
7all information received by the Department from returns filed
8under this Act, or from any investigation conducted under the
9provisions of this Act, shall be confidential, except for
10official purposes within the Department or pursuant to
11official procedures for collection of any State tax or
12pursuant to an investigation or audit by the Illinois State
13Scholarship Commission of a delinquent student loan or
14monetary award or enforcement of any civil or criminal penalty
15or sanction imposed by this Act or by another statute imposing
16a State tax, and any person who divulges any such information
17in any manner, except for such purposes and pursuant to order
18of the Director or in accordance with a proper judicial order,
19shall be guilty of a Class A misdemeanor. However, the
20provisions of this paragraph are not applicable to information
21furnished to (i) the Department of Healthcare and Family
22Services (formerly Department of Public Aid), State's
23Attorneys, and the Attorney General for child support
24enforcement purposes and (ii) a licensed attorney representing

 

 

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1the taxpayer where an appeal or a protest has been filed on
2behalf of the taxpayer. If it is necessary to file information
3obtained pursuant to this Act in a child support enforcement
4proceeding, the information shall be filed under seal. The
5furnishing upon request of the Auditor General, or his or her
6authorized agents, for official use of returns filed and
7information related thereto under this Act is deemed to be an
8official purpose within the Department within the meaning of
9this Section.
10    (b) Public information. Nothing contained in this Act
11shall prevent the Director from publishing or making available
12to the public the names and addresses of persons filing
13returns under this Act, or from publishing or making available
14reasonable statistics concerning the operation of the tax
15wherein the contents of returns are grouped into aggregates in
16such a way that the information contained in any individual
17return shall not be disclosed.
18    (c) Governmental agencies. The Director may make available
19to the Secretary of the Treasury of the United States or his
20delegate, or the proper officer or his delegate of any other
21state imposing a tax upon or measured by income, for
22exclusively official purposes, information received by the
23Department in the administration of this Act, but such
24permission shall be granted only if the United States or such
25other state, as the case may be, grants the Department
26substantially similar privileges. The Director may exchange

 

 

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1information with the Department of Healthcare and Family
2Services and the Department of Human Services (acting as
3successor to the Department of Public Aid under the Department
4of Human Services Act) for the purpose of verifying sources
5and amounts of income and for other purposes directly
6connected with the administration of this Act, the Illinois
7Public Aid Code, and any other health benefit program
8administered by the State. The Director may exchange
9information with the Director of the Department of Employment
10Security for the purpose of verifying sources and amounts of
11income and for other purposes directly connected with the
12administration of this Act and Acts administered by the
13Department of Employment Security. The Director may make
14available to the Illinois Workers' Compensation Commission
15information regarding employers for the purpose of verifying
16the insurance coverage required under the Workers'
17Compensation Act and Workers' Occupational Diseases Act. The
18Director may exchange information with the Illinois Department
19on Aging for the purpose of verifying sources and amounts of
20income for purposes directly related to confirming eligibility
21for participation in the programs of benefits authorized by
22the Senior Citizens and Persons with Disabilities Property Tax
23Relief and Pharmaceutical Assistance Act. The Director may
24exchange information with the State Treasurer's Office and the
25Department of Employment Security for the purpose of
26implementing, administering, and enforcing the Illinois Secure

 

 

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

 

 

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1term "voting security" means a security that (1) confers upon
2the holder the right to vote for the election of members of the
3board of directors or similar governing body of the business
4or (2) is convertible into, or entitles the holder to receive
5upon its exercise, a security that confers such a right to
6vote. A general partnership interest is a voting security.
7    The Director may make available to any State agency,
8including the Illinois Supreme Court, units of local
9government, and school districts, information regarding
10whether a bidder or contractor is an affiliate of a person who
11is not collecting and remitting Illinois Use taxes, for the
12limited purpose of enforcing bidder and contractor
13certifications.
14    The Director may also make available to the Secretary of
15State information that a corporation which has been issued a
16certificate of incorporation by the Secretary of State has
17failed to file returns under this Act or pay the tax, penalty
18and interest shown therein, or has failed to pay any final
19assessment of tax, penalty or interest due under this Act. An
20assessment is final when all proceedings in court for review
21of such assessment have terminated or the time for the taking
22thereof has expired without such proceedings being instituted.
23For taxable years ending on or after December 31, 1987, the
24Director may make available to the Director or principal
25officer of any Department of the State of Illinois,
26information that a person employed by such Department has

 

 

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1failed to file returns under this Act or pay the tax, penalty
2and interest shown therein. For purposes of this paragraph,
3the word "Department" shall have the same meaning as provided
4in Section 3 of the State Employees Group Insurance Act of
51971.
6    (d) The Director shall make available for public
7inspection in the Department's principal office and for
8publication, at cost, administrative decisions issued on or
9after January 1, 1995. These decisions are to be made
10available in a manner so that the following taxpayer
11information is not disclosed:
12        (1) The names, addresses, and identification numbers
13    of the taxpayer, related entities, and employees.
14        (2) At the sole discretion of the Director, trade
15    secrets or other confidential information identified as
16    such by the taxpayer, no later than 30 days after receipt
17    of an administrative decision, by such means as the
18    Department shall provide by rule.
19    The Director shall determine the appropriate extent of the
20deletions allowed in paragraph (2). In the event the taxpayer
21does not submit deletions, the Director shall make only the
22deletions specified in paragraph (1).
23    The Director shall make available for public inspection
24and publication an administrative decision within 180 days
25after the issuance of the administrative decision. The term
26"administrative decision" has the same meaning as defined in

 

 

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1Section 3-101 of Article III of the Code of Civil Procedure.
2Costs collected under this Section shall be paid into the Tax
3Compliance and Administration Fund.
4    (e) Nothing contained in this Act shall prevent the
5Director from divulging information to any person pursuant to
6a request or authorization made by the taxpayer, by an
7authorized representative of the taxpayer, or, in the case of
8information related to a joint return, by the spouse filing
9the joint return with the taxpayer.
10(Source: P.A. 99-143, eff. 7-27-15; 99-571, eff. 7-15-16;
11100-47, eff. 8-11-17; 100-863, eff. 8-14-18.)
 
12    Section 99. Effective date. This Act takes effect upon
13becoming law.