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Public Act 100-0047
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| HB1808 Enrolled | LRB100 08647 HLH 18782 b |
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AN ACT concerning State government.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Illinois Income Tax Act is amended by |
changing Section 917 as follows:
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(35 ILCS 5/917) (from Ch. 120, par. 9-917)
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Sec. 917. Confidentiality and information sharing.
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(a) Confidentiality.
Except as provided in this Section, |
all information received by the Department
from returns filed |
under this Act, or from any investigation conducted under
the |
provisions of this Act, shall be confidential, except for |
official purposes
within the Department or pursuant to official |
procedures for collection
of any State tax or pursuant to an |
investigation or audit by the Illinois
State Scholarship |
Commission of a delinquent student loan or monetary award
or |
enforcement of any civil or criminal penalty or sanction
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imposed by this Act or by another statute imposing a State tax, |
and any
person who divulges any such information in any manner, |
except for such
purposes and pursuant to order of the Director |
or in accordance with a proper
judicial order, shall be guilty |
of a Class A misdemeanor. However, the
provisions of this |
paragraph are not applicable to information furnished
to (i) |
the Department of Healthcare and Family Services (formerly
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Department of Public Aid), State's Attorneys, and the Attorney |
General for child support enforcement purposes and (ii) a |
licensed attorney representing the taxpayer where an appeal or |
a protest
has been filed on behalf of the taxpayer. If it is |
necessary to file information obtained pursuant to this Act in |
a child support enforcement proceeding, the information shall |
be filed under seal.
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(b) Public information. Nothing contained in this Act shall |
prevent
the Director from publishing or making available to the |
public the names
and addresses of persons filing returns under |
this Act, or from publishing
or making available reasonable |
statistics concerning the operation of the
tax wherein the |
contents of returns are grouped into aggregates in such a
way |
that the information contained in any individual return shall |
not be
disclosed.
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(c) Governmental agencies. The Director may make available |
to the
Secretary of the Treasury of the United States or his |
delegate, or the
proper officer or his delegate of any other |
state imposing a tax upon or
measured by income, for |
exclusively official purposes, information received
by the |
Department in the administration of this Act, but such |
permission
shall be granted only if the United States or such |
other state, as the case
may be, grants the Department |
substantially similar privileges. The Director
may exchange |
information with the Department of Healthcare and Family |
Services and the
Department of Human Services (acting as |
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successor to the Department of Public
Aid under the Department |
of Human Services Act) for
the purpose of verifying sources and |
amounts of income and for other purposes
directly connected |
with the administration of this Act, the Illinois Public Aid |
Code, and any other health benefit program administered by the |
State. The Director may exchange information with the Director |
of
the Department of Employment Security for the purpose of |
verifying sources
and amounts of income and for other purposes |
directly connected with the
administration of this Act and Acts |
administered by the Department of
Employment
Security.
The |
Director may make available to the Illinois Workers' |
Compensation Commission
information regarding employers for |
the purpose of verifying the insurance
coverage required under |
the Workers' Compensation Act and Workers'
Occupational |
Diseases Act. The Director may exchange information with the |
Illinois Department on Aging for the purpose of verifying |
sources and amounts of income for purposes directly related to |
confirming eligibility for participation in the programs of |
benefits authorized by the Senior Citizens and Persons with |
Disabilities Property Tax Relief and Pharmaceutical Assistance |
Act. The Director may exchange information with the State |
Treasurer's Office and the Department of Employment Security |
for the purpose of implementing, administering, and enforcing |
the Illinois Secure Choice Savings Program Act. The Director |
may exchange information with the State Treasurer's Office for |
the purpose of administering the Uniform Disposition of |
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Unclaimed Property Act or successor Acts.
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The Director may make available to any State agency, |
including the
Illinois Supreme Court, which licenses persons to |
engage in any occupation,
information that a person licensed by |
such agency has failed to file
returns under this Act or pay |
the tax, penalty and interest shown therein,
or has failed to |
pay any final assessment of tax, penalty or interest due
under |
this Act.
The Director may make available to any State agency, |
including the Illinois
Supreme
Court, information regarding |
whether a bidder, contractor, or an affiliate of a
bidder or
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contractor has failed to file returns under this Act or pay the |
tax, penalty,
and interest
shown therein, or has failed to pay |
any final assessment of tax, penalty, or
interest due
under |
this Act, for the limited purpose of enforcing bidder and |
contractor
certifications.
For purposes of this Section, the |
term "affiliate" means any entity that (1)
directly,
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indirectly, or constructively controls another entity, (2) is |
directly,
indirectly, or
constructively controlled by another |
entity, or (3) is subject to the control
of
a common
entity. |
For purposes of this subsection (a), an entity controls another |
entity
if
it owns,
directly or individually, more than 10% of |
the voting securities of that
entity.
As used in
this |
subsection (a), the term "voting security" means a security |
that (1)
confers upon the
holder the right to vote for the |
election of members of the board of directors
or similar
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governing body of the business or (2) is convertible into, or |
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entitles the
holder to receive
upon its exercise, a security |
that confers such a right to vote. A general
partnership
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interest is a voting security.
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The Director may make available to any State agency, |
including the
Illinois
Supreme Court, units of local |
government, and school districts, information
regarding
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whether a bidder or contractor is an affiliate of a person who |
is not
collecting
and
remitting Illinois Use taxes, for the |
limited purpose of enforcing bidder and
contractor
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certifications.
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The Director may also make available to the Secretary of |
State
information that a corporation which has been issued a |
certificate of
incorporation by the Secretary of State has |
failed to file returns under
this Act or pay the tax, penalty |
and interest shown therein, or has failed
to pay any final |
assessment of tax, penalty or interest due under this Act.
An |
assessment is final when all proceedings in court for
review of |
such assessment have terminated or the time for the taking
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thereof has expired without such proceedings being instituted. |
For
taxable years ending on or after December 31, 1987, the |
Director may make
available to the Director or principal |
officer of any Department of the
State of Illinois, information |
that a person employed by such Department
has failed to file |
returns under this Act or pay the tax, penalty and
interest |
shown therein. For purposes of this paragraph, the word
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"Department" shall have the same meaning as provided in Section |
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3 of the
State Employees Group Insurance Act of 1971.
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(d) The Director shall make available for public
inspection |
in the Department's principal office and for publication, at |
cost,
administrative decisions issued on or after January
1, |
1995. These decisions are to be made available in a manner so |
that the
following
taxpayer information is not disclosed:
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(1) The names, addresses, and identification numbers |
of the taxpayer,
related entities, and employees.
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(2) At the sole discretion of the Director, trade |
secrets
or other confidential information identified as |
such by the taxpayer, no later
than 30 days after receipt |
of an administrative decision, by such means as the
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Department shall provide by rule.
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The Director shall determine the
appropriate extent of the
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deletions allowed in paragraph (2). In the event the taxpayer |
does not submit
deletions,
the Director shall make only the |
deletions specified in paragraph (1).
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The Director shall make available for public inspection and |
publication an
administrative decision within 180 days after |
the issuance of the
administrative
decision. The term |
"administrative decision" has the same meaning as defined in
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Section 3-101 of Article III of the Code of Civil Procedure. |
Costs collected
under this Section shall be paid into the Tax |
Compliance and Administration
Fund.
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(e) Nothing contained in this Act shall prevent the |
Director from
divulging
information to any person pursuant to a |
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request or authorization made by the
taxpayer, by an authorized |
representative of the taxpayer, or, in the case of
information |
related to a joint return, by the spouse filing the joint |
return
with the taxpayer.
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(Source: P.A. 99-143, eff. 7-27-15; 99-571, eff. 7-15-16.)
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Section 10. The Uniform Disposition of Unclaimed Property |
Act is amended by adding Section 19.5 as follows:
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(765 ILCS 1025/19.5 new) |
Sec. 19.5. Tax return identification of apparent owners of |
abandoned property. |
(a) At least annually the State Treasurer shall notify the |
Department of Revenue of the names of persons appearing to be |
owners of abandoned property held by the State Treasurer. The |
State Treasurer shall also provide to the Department of Revenue |
the social security numbers of such persons, if available. |
(b) The Department of Revenue shall notify the State |
Treasurer if any person under subsection (a) has filed an |
Illinois income tax return and shall provide the State |
Treasurer with the last known address of the person as it |
appears in Department of Revenue records, except as prohibited |
by federal law. The Department shall also provide any |
additional addresses for the same taxpayer from the records of |
the Department, except as prohibited by federal law. |
(c) In order to facilitate the return of property under |
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this Section, the State Treasurer and the Department of Revenue |
may enter into an interagency agreement concerning protection |
of confidential information, data match rules, and other |
issues. |
(d) The State Treasurer may deliver, as provided under |
Section 20 of this Act, property or pay the amount owing to a |
person matched under this Section without the person filing a |
claim under Section 19 of this Act if the following conditions |
are met: |
(1) the value of the property that is owed the person |
is $2,000 or less; |
(2) the property is not either tangible property or |
securities; |
(3) the last known address for the person according to |
the Department of Revenue records is less than 12 months |
old; and |
(4) the State Treasurer has evidence sufficient to |
establish that the person who appears in Department of |
Revenue records is the owner of the property and the owner |
currently resides at the last known address from the |
Department of Revenue. |
The State Treasurer may use additional databases to verify |
the identity of the person and that the person currently |
resides at the last known address. |
(e) If the property owed to a person matched under this |
Section has a value of greater than $2,000 or is tangible |