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 Bill Status of SB0009  100th General Assembly


Short Description:  BUDGET ECON STABILIZ/VIDEO TAX

Senate Sponsors
Sen. Toi W. Hutchinson - Donne E. Trotter - Heather A. Steans and Mattie Hunter

House Sponsors
(Rep. William Davis )

Last Action
DateChamber Action
  7/6/2017SenatePublic Act . . . . . . . . . 100-0022

Statutes Amended In Order of Appearance
New Act
35 ILCS 5/201from Ch. 120, par. 2-201
35 ILCS 5/203from Ch. 120, par. 2-203
35 ILCS 5/212
35 ILCS 5/225 new
35 ILCS 5/804from Ch. 120, par. 8-804
35 ILCS 5/901from Ch. 120, par. 9-901
35 ILCS 5/1501from Ch. 120, par. 15-1501
35 ILCS 16/42
35 ILCS 1010/1-45
805 ILCS 5/13.70from Ch. 32, par. 13.70
805 ILCS 5/14.30from Ch. 32, par. 14.30
805 ILCS 5/15.35from Ch. 32, par. 15.35
805 ILCS 5/15.65from Ch. 32, par. 15.65
805 ILCS 5/15.97from Ch. 32, par. 15.97
805 ILCS 5/16.05from Ch. 32, par. 16.05
805 ILCS 180/50-10


Synopsis As Introduced
Creates the Sugar-Sweetened Beverage Tax Act. Imposes a tax on distributors of bottled sugar-sweetened beverages, syrups, or powders at the rate of $0.01 per ounce of bottled sugar-sweetened beverages sold or offered for sale to a retailer for sale in the State to a consumer. Requires those distributors to obtain permits. Provides that 2% of the moneys shall be deposited into the Tax Compliance and Administration Fund for the administrative costs of the Department of Revenue, and 98% of the moneys shall be deposited into the General Revenue Fund. Amends the Illinois Income Tax Act. Makes changes concerning the rate of tax. Extends the research and development credit for tax years ending prior to January 1, 2027. Creates an addition modification in an amount equal to the deduction for qualified domestic production activities allowed under Section 199 of the Internal Revenue Code. Makes changes concerning the definition of "unitary business group". Makes changes concerning estimated taxes. Amends the Film Production Services Tax Credit Act of 2008. Provides that no taxpayer may take a credit awarded under the Act for tax years beginning on or after January 1, 2027. Amends the Business Corporation Act of 1983. Makes changes concerning penalties and reports. Amends the Limited Liability Company Act. Makes changes concerning the fee for filing articles of organization. Effective immediately, but this Act does not take effect at all unless Senate Bills 1, 2, 3, 4, 5, 6, 7, 8, 10, 11, 12, and 13 of the 100th General Assembly become law.

Senate Floor Amendment No. 6
Deletes reference to:
35 ILCS 1010/1-45
805 ILCS 5/13.70from Ch. 32, par. 13.70
805 ILCS 5/14.30from Ch. 32, par. 14.30
805 ILCS 5/15.35from Ch. 32, par. 15.35
805 ILCS 5/15.65from Ch. 32, par. 15.65
805 ILCS 5/15.97from Ch. 32, par. 15.97
805 ILCS 5/16.05from Ch. 32, par. 16.05
805 ILCS 180/50-10
Adds reference to:
New Act
30 ILCS 105/5.878 new
30 ILCS 105/5.879 new
30 ILCS 105/6z-51
35 ILCS 5/204from Ch. 120, par. 2-204
35 ILCS 5/208from Ch. 120, par. 2-208
35 ILCS 5/222
35 ILCS 105/2from Ch. 120, par. 439.2
35 ILCS 105/2a-2 new
35 ILCS 105/3from Ch. 120, par. 439.3
35 ILCS 105/3-5
35 ILCS 105/3-10
35 ILCS 105/3-10.5
35 ILCS 105/3-45from Ch. 120, par. 439.3-45
35 ILCS 105/3-50from Ch. 120, par. 439.3-50
35 ILCS 105/3-55from Ch. 120, par. 439.3-55
35 ILCS 105/3-65from Ch. 120, par. 439.3-65
35 ILCS 105/3-75from Ch. 120, par. 439.3-75
35 ILCS 105/3afrom Ch. 120, par. 439.3a
35 ILCS 105/4from Ch. 120, par. 439.4
35 ILCS 105/5from Ch. 120, par. 439.5
35 ILCS 105/7from Ch. 120, par. 439.7
35 ILCS 105/9from Ch. 120, par. 439.9
35 ILCS 105/10from Ch. 120, par. 439.10
35 ILCS 105/11from Ch. 120, par. 439.11
35 ILCS 110/2from Ch. 120, par. 439.32
35 ILCS 110/3-5
35 ILCS 115/2from Ch. 120, par. 439.102
35 ILCS 115/3-5
35 ILCS 120/1from Ch. 120, par. 440
35 ILCS 120/1b new
35 ILCS 120/2from Ch. 120, par. 441
35 ILCS 120/2-5
35 ILCS 120/2-10
35 ILCS 120/2-10.5
35 ILCS 120/2-12
35 ILCS 120/2-45from Ch. 120, par. 441-45
35 ILCS 120/2-55from Ch. 120, par. 441-55
35 ILCS 120/2afrom Ch. 120, par. 441a
35 ILCS 120/2bfrom Ch. 120, par. 441b
35 ILCS 120/2cfrom Ch. 120, par. 441c
35 ILCS 120/3from Ch. 120, par. 442
35 ILCS 120/7from Ch. 120, par. 446
35 ILCS 120/13from Ch. 120, par. 452
55 ILCS 5/5-1008.10 new
55 ILCS 5/5-1009from Ch. 34, par. 5-1009
65 ILCS 5/8-3-20 new
65 ILCS 5/8-11-6afrom Ch. 24, par. 8-11-6a
740 ILCS 175/3from Ch. 127, par. 4103

Replaces everything after the enacting clause. Creates the Video Service Tax Modernization Act and the Entertainment Tax Fairness Act. Amends the Illinois Income Tax Act. Provides that, for taxable years beginning on and after January 1, 2017, the rate of tax shall be 4.95% for individuals, trusts, and estates and 7% for corporations. Provides that the research and development credit applies on a permanent basis, and changes the calculation of that credit. Increases the earned income tax credit. Extends the sunset of the Live Theater Production Tax credit until January 1, 2027 (currently, January 1, 2017). Provides that the education expense credit and the standard exemption are subject to certain income limitations. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Extends those taxes to certain specified services. Contains provisions concerning the distribution of the proceeds from the tax on those services. Makes changes concerning production related tangible personal property and the graphic arts exemption. Amends the Illinois False Claims Act. Provides that a Section imposing liability for certain acts does not apply to any taxes imposed, collected, or administered by the State of Illinois (instead of to claims, records, or statements made under the Illinois Income Tax Act). Creates the Budget Economic Stabilization Fund Act. Provides that the Comptroller and the Departments of Healthcare and Family Services, Central Management Services, Human Services, Revenue, and Aging shall report to the Governor no later than January 10th of each year the amount of unpaid bills as of the preceding December 31st. Provides that if unpaid bills total more than $1,000,000,000, the Governor shall include in his or her budget for the next fiscal year an amount to pay off unpaid bills equal to the lesser of (i) 50% of above-trend revenues that the Governor projects to be received by the State in the next fiscal year or (ii) the amount of above-trend revenues needed to reduce the unpaid bills to $1,000,000,000. Effective immediately.

Senate Floor Amendment No. 7
Adds reference to:
805 ILCS 180/50-10

Adds provisions to the bill amending the Limited Liability Company Act. Reduces certain filing fees.

Senate Floor Amendment No. 8
Further amends the Use Tax Act. In a section describing taxable services, replaces provisions related to taxing personal care services with provisions related to taxing tattooing and body piercing.

House Floor Amendment No. 3
Deletes reference to:
30 ILCS 105/5.878 new
30 ILCS 105/5.879 new
30 ILCS 105/6z-51
35 ILCS 5/222
35 ILCS 5/804from Ch. 120, par. 8-804
35 ILCS 16/42
35 ILCS 105/2from Ch. 120, par. 439.2
35 ILCS 105/2a-2 new
35 ILCS 105/3from Ch. 120, par. 439.3
35 ILCS 105/3-5
35 ILCS 105/3-10.5
35 ILCS 105/3-45from Ch. 120, par. 439.3-45
35 ILCS 105/3-55from Ch. 120, par. 439.3-55
35 ILCS 105/3-65from Ch. 120, par. 439.3-65
35 ILCS 105/3-75from Ch. 120, par. 439.3-75
35 ILCS 105/3afrom Ch. 120, par. 439.3a
35 ILCS 105/4from Ch. 120, par. 439.4
35 ILCS 105/5from Ch. 120, par. 439.5
35 ILCS 105/7from Ch. 120, par. 439.7
35 ILCS 105/9from Ch. 120, par. 439.9
35 ILCS 105/10from Ch. 120, par. 439.10
35 ILCS 105/11from Ch. 120, par. 439.11
35 ILCS 120/1from Ch. 120, par. 440
35 ILCS 120/1b new
35 ILCS 120/2from Ch. 120, par. 441
35 ILCS 120/2-10
35 ILCS 120/2-10.5
35 ILCS 120/2-12
35 ILCS 120/2-55from Ch. 120, par. 441-55
35 ILCS 120/2afrom Ch. 120, par. 441a
35 ILCS 120/2bfrom Ch. 120, par. 441b
35 ILCS 120/2cfrom Ch. 120, par. 441c
35 ILCS 120/3from Ch. 120, par. 442
35 ILCS 120/7from Ch. 120, par. 446
35 ILCS 120/13from Ch. 120, par. 452
55 ILCS 5/5-1008.10 new
55 ILCS 5/5-1009from Ch. 34, par. 5-1009
65 ILCS 5/8-3-20 new
65 ILCS 5/8-11-6afrom Ch. 24, par. 8-11-6a
740 ILCS 175/3from Ch. 127, par. 4103
805 ILCS 180/50-10
Adds reference to:
New Act
765 ILCS 1025/Act rep.
5 ILCS 100/1-5from Ch. 127, par. 1001-5
5 ILCS 140/7.5
15 ILCS 405/9from Ch. 15, par. 209
15 ILCS 505/0.02
15 ILCS 505/0.03
15 ILCS 505/0.04
15 ILCS 505/0.05
15 ILCS 505/0.06
20 ILCS 1205/7from Ch. 17, par. 108
20 ILCS 1205/18.1
30 ILCS 105/6b-1from Ch. 127, par. 142b1
30 ILCS 105/8.12from Ch. 127, par. 144.12
30 ILCS 230/2from Ch. 127, par. 171
55 ILCS 5/3-3034from Ch. 34, par. 3-3034
205 ILCS 5/48
205 ILCS 5/48.1from Ch. 17, par. 360
205 ILCS 5/48.3from Ch. 17, par. 360.2
205 ILCS 5/65from Ch. 17, par. 377
205 ILCS 205/4013from Ch. 17, par. 7304-13
205 ILCS 205/9012from Ch. 17, par. 7309-12
205 ILCS 205/10090
205 ILCS 305/10from Ch. 17, par. 4411
205 ILCS 305/62from Ch. 17, par. 4463
205 ILCS 405/15.1bfrom Ch. 17, par. 4827
205 ILCS 405/19.3from Ch. 17, par. 4838
205 ILCS 620/6-14from Ch. 17, par. 1556-14
205 ILCS 657/30
205 ILCS 700/10
215 ILCS 5/210from Ch. 73, par. 822
215 ILCS 185/5
215 ILCS 185/15
215 ILCS 185/20
225 ILCS 454/20-20
725 ILCS 5/110-17from Ch. 38, par. 110-17
755 ILCS 5/2-1from Ch. 110 1/2, par. 2-1
755 ILCS 5/2-2from Ch. 110 1/2, par. 2-2
770 ILCS 90/3from Ch. 141, par. 3
805 ILCS 5/12.70from Ch. 32, par. 12.70
805 ILCS 105/112.70from Ch. 32, par. 112.70
35 ILCS 5/202.5
35 ILCS 5/1102from Ch. 120, par. 11-1102
35 ILCS 5/1103from Ch. 120, par. 11-1103
35 ILCS 5/1105from Ch. 120, par. 11-1105
35 ILCS 120/5afrom Ch. 120, par. 444a
35 ILCS 120/5bfrom Ch. 120, par. 444b
35 ILCS 120/5cfrom Ch. 120, par. 444c
35 ILCS 520/16from Ch. 120, par. 2166
35 ILCS 520/17from Ch. 120, par. 2167
35 ILCS 520/19from Ch. 120, par. 2169
65 ILCS 5/8-3-15from Ch. 24, par. 8-3-15
215 ILCS 155/22from Ch. 73, par. 1422
35 ILCS 110/3-10from Ch. 120, par. 439.33-10
35 ILCS 115/3-10from Ch. 120, par. 439.103-10
35 ILCS 120/2-10
35 ILCS 105/3-5
35 ILCS 120/2-5
35 ILCS 120/2-45from Ch. 120, par. 441-45

Replaces everything after the enacting clause. Creates the State Tax Lien Registration Act. Requires the Department of Revenue to create and maintain a public registry for filing notices of tax liens. Provides that Department of Revenue may file a notice of tax lien in the registry within 3 years from the date of the final tax liability. Provides that the lien is perfected upon filing in the registry. Contains provisions concerning the format of the registry, and sets forth information that must be included in the registry. Creates the Revised Uniform Unclaimed Property Act. Establishes rules to determine if property is abandoned and establishes rules for the disposition of unclaimed property and related matters. Repeals the Uniform Disposition of Unclaimed Property Act. Amends the Illinois Income Tax Act, the Retailers' Occupation Tax Act, the Cannabis and Controlled Substances Tax Act, and the Title Insurance Act to make conforming changes. Amends the Illinois Income Tax Act. Provides that, beginning on July 1, 2017, the rate of tax is (i) 4.95% for individuals, trusts, and estates and (ii) 7% for corporations. Increases the earned income tax credit. Provides that the education expense credit, the credit for residential real property taxes, and the standard exemption are subject to certain income limitations. Reinstates the research and development credit. Creates a credit for instructional materials and supplies. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that the incentive for gasohol sunsets on July 1, 2017 (instead of December 31, 2018). Provides that the incentives for majority blended ethanol fuel and certain biodiesel blends apply through December 31, 2023 (instead of December 31, 2018). Makes changes to the graphic arts exemption. Effective immediately, except that certain provisions take effect on January 1, 2018.

Actions 
DateChamber Action
  1/11/2017SenateFiled with Secretary by Sen. Toi W. Hutchinson
  1/11/2017SenateFirst Reading
  1/11/2017SenateReferred to Assignments
  1/12/2017SenateAssigned to Revenue
  1/24/2017SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. Toi W. Hutchinson
  1/24/2017SenateSenate Committee Amendment No. 1 Referred to Assignments
  1/24/2017SenatePostponed - Revenue
  1/24/2017SenateRe-referred to Assignments
  1/24/2017SenateApproved for Consideration Assignments
  1/24/2017SenatePlaced on Calendar Order of 2nd Reading January 24, 2017
  1/24/2017SenateSenate Floor Amendment No. 2 Filed with Secretary by Sen. Toi W. Hutchinson
  1/24/2017SenateSenate Floor Amendment No. 2 Referred to Assignments
  1/24/2017SenateSecond Reading
  1/24/2017SenatePlaced on Calendar Order of 3rd Reading January 25, 2017
  2/8/2017SenateSenate Floor Amendment No. 2 Pursuant to Senate Rule 3-8 (b-1), this amendment will remain in the Committee on Assignments.
  3/2/2017SenateSenate Floor Amendment No. 3 Filed with Secretary by Sen. Toi W. Hutchinson
  3/2/2017SenateSenate Floor Amendment No. 3 Referred to Assignments
  3/8/2017SenateSenate Floor Amendment No. 3 Pursuant to Senate Rule 3-8(b-1), this Amendment will remain in the Committee of Assignments.
  4/28/2017SenateRule 2-10 Third Reading Deadline Established As May 31, 2017
  5/17/2017SenateSenate Floor Amendment No. 4 Filed with Secretary by Sen. Toi W. Hutchinson
  5/17/2017SenateSenate Floor Amendment No. 4 Referred to Assignments
  5/17/2017SenateSenate Floor Amendment No. 5 Filed with Secretary by Sen. Toi W. Hutchinson
  5/17/2017SenateSenate Floor Amendment No. 5 Referred to Assignments
  5/17/2017SenateSenate Floor Amendment No. 4 Be Approved for Consideration Assignments
  5/17/2017SenateSenate Floor Amendment No. 5 Be Approved for Consideration Assignments
  5/17/2017SenateAdded as Chief Co-Sponsor Sen. Donne E. Trotter
  5/17/2017SenateAdded as Chief Co-Sponsor Sen. Heather A. Steans
  5/22/2017SenateSenate Floor Amendment No. 6 Filed with Secretary by Sen. Toi W. Hutchinson
  5/22/2017SenateSenate Floor Amendment No. 6 Referred to Assignments
  5/23/2017SenateSenate Floor Amendment No. 7 Filed with Secretary by Sen. Toi W. Hutchinson
  5/23/2017SenateSenate Floor Amendment No. 7 Referred to Assignments
  5/23/2017SenateSenate Floor Amendment No. 8 Filed with Secretary by Sen. Toi W. Hutchinson
  5/23/2017SenateSenate Floor Amendment No. 8 Referred to Assignments
  5/23/2017SenateSenate Floor Amendment No. 6 Be Approved for Consideration Assignments
  5/23/2017SenateSenate Floor Amendment No. 7 Be Approved for Consideration Assignments
  5/23/2017SenateSenate Floor Amendment No. 8 Be Approved for Consideration Assignments
  5/23/2017SenateRecalled to Second Reading
  5/23/2017SenateSenate Floor Amendment No. 4 Withdrawn by Sen. Toi W. Hutchinson
  5/23/2017SenateSenate Floor Amendment No. 5 Withdrawn by Sen. Toi W. Hutchinson
  5/23/2017SenateSenate Floor Amendment No. 6 Adopted; Hutchinson
  5/23/2017SenateSenate Floor Amendment No. 7 Adopted; Hutchinson
  5/23/2017SenateSenate Floor Amendment No. 8 Adopted; Hutchinson
  5/23/2017SenatePlaced on Calendar Order of 3rd Reading
  5/23/2017SenateThird Reading - Passed; 032-026-000
  5/23/2017SenateSenate Committee Amendment No. 1 Tabled Pursuant to Rule 5-4(a)
  5/23/2017SenateSenate Floor Amendment No. 2 Tabled Pursuant to Rule 5-4(a)
  5/23/2017SenateSenate Floor Amendment No. 3 Tabled Pursuant to Rule 5-4(a)
  5/24/2017HouseArrived in House
  5/24/2017HouseChief House Sponsor Rep. Jeanne M Ives
  5/24/2017HouseFirst Reading
  5/24/2017HouseReferred to Rules Committee
  5/24/2017HouseAssigned to Revenue & Finance Committee
  5/24/2017HouseMotion Filed to Suspend Rule 21 Revenue & Finance Committee; Rep. Barbara Flynn Currie
  5/24/2017HouseMotion to Suspend Rule 21 - Prevailed
  5/26/2017HouseHouse Committee Amendment No. 1 Filed with Clerk by Rep. Jeanne M Ives
  5/26/2017HouseHouse Committee Amendment No. 1 Referred to Rules Committee
  5/26/2017HouseFinal Action Deadline Extended-9(b) May 31, 2017
  5/28/2017HouseSubstitute House Sponsorship Request Filed Pursuant Rule 37(c) - Sen. Toi Hutchinson
  5/28/2017HouseSubstitute House Sponsorship Request Referred to Rules Committee
  5/28/2017HouseSubstitute House Sponsorship Request Approved Rules Committee; 003-002-000
  5/28/2017HouseAlternate Chief Sponsor Changed to Rep. William Davis
  5/29/2017HouseDo Pass / Short Debate Revenue & Finance Committee; 007-004-000
  5/29/2017HouseHouse Committee Amendment No. 1 Tabled Pursuant to Rule 40
  5/29/2017HousePlaced on Calendar 2nd Reading - Short Debate
  5/29/2017HouseSecond Reading - Short Debate
  5/29/2017HouseHeld on Calendar Order of Second Reading - Short Debate
  5/31/2017HouseFinal Action Deadline Extended-9(b) June 30, 2017
  6/29/2017HouseHouse Floor Amendment No. 2 Filed with Clerk by Rep. Gregory Harris
  6/29/2017HouseHouse Floor Amendment No. 2 Referred to Rules Committee
  6/30/2017HouseFinal Action Deadline Extended-9(b) July 7, 2017
  7/2/2017HouseHouse Floor Amendment No. 3 Filed with Clerk by Rep. Gregory Harris
  7/2/2017HouseHouse Floor Amendment No. 3 Referred to Rules Committee
  7/2/2017HouseHouse Floor Amendment No. 3 Recommends Be Adopted Rules Committee; 003-000-000
  7/2/2017HouseHouse Floor Amendment No. 3 Adopted 065-048-000
  7/2/2017HousePlaced on Calendar Order of 3rd Reading - Short Debate
  7/2/2017HouseRemoved from Short Debate Status
  7/2/2017HousePlaced on Calendar Order of 3rd Reading - Standard Debate
  7/2/2017House3/5 Vote Required
  7/2/2017HouseThird Reading - Standard Debate - Passed 072-045-000
  7/2/2017HouseHouse Floor Amendment No. 2 Tabled Pursuant to Rule 40
  7/3/2017SenateSecretary's Desk - Concurrence House Amendment(s) 3
  7/3/2017SenatePlaced on Calendar Order of Concurrence House Amendment(s) 3 - July 3, 2017
  7/3/2017SenateHouse Floor Amendment No. 3 Motion to Concur Filed with Secretary Sen. Toi W. Hutchinson
  7/3/2017SenateHouse Floor Amendment No. 3 Motion to Concur Referred to Assignments
  7/4/2017SenateHouse Floor Amendment No. 3 Motion to Concur Be Approved for Consideration Assignments
  7/4/2017SenateAdded as Co-Sponsor Sen. Mattie Hunter
  7/4/2017Senate3/5 Vote Required
  7/4/2017SenateHouse Floor Amendment No. 3 Senate Concurs 036-018-000
  7/4/2017SenateSenate Concurs
  7/4/2017SenatePassed Both Houses
  7/4/2017SenateSent to the Governor
  7/4/2017SenateGovernor Vetoed
  7/4/2017SenatePlaced Calendar Total Veto
  7/4/2017SenateMotion Filed Override Governor Veto Sen. Toi W. Hutchinson
  7/4/2017Senate3/5 Vote Required
  7/4/2017SenateOverride Governor Veto - Senate Passed 036-019-000
  7/4/2017HouseArrived in House
  7/4/2017HousePlaced on Calendar Total Veto
  7/4/2017HouseMotion Filed Override Governor Veto Rep. William Davis
  7/6/2017House3/5 Vote Required
  7/6/2017HouseOverride Governor Veto - House Passed 071-042-000
  7/6/2017SenateBoth Houses Override Total Veto
  7/6/2017SenateEffective Date July 6, 2017; Some provisions
  7/6/2017SenateEffective Date January 1, 2018; Some provisions
  7/6/2017SenatePublic Act . . . . . . . . . 100-0022

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