Public Act 102-0799
 
HB5142 EnrolledLRB102 24825 BMS 34070 b


  
    AN ACT concerning regulation.
  
 
    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 513 and  by changing Section 917 as follows:
 
    (35 ILCS 5/513 new)
    Sec. 513. Health benefits; easy enrollment program.
    (a)   For tax years ending on or after December 31, 2022, the 
Department shall print on each standard individual income tax 
return a single provision that (i) allows the taxpayer to 
request information about the taxpayer's eligibility for 
health insurance benefits and (ii) authorizes the Department 
to share the taxpayer's income information with the State 
health benefits exchange for that purpose if a State health 
benefits exchange is operational. The Department shall 
indicate on the return that, by marking the provision under 
this subsection (a), the taxpayer is authorizing the 
Department to provide health insurance eligibility information 
to the taxpayer and to share the taxpayer's income information 
with the State health benefits exchange.
    (b)   By June 1 and October 1 of each year, the Department of 
Healthcare and Family Services and the Department of Insurance 
shall provide the Department with a form letter describing 
health insurance enrollment options for taxpayers. This 
subsection (b) shall not apply in any calendar year if, as of 
January 1 of that calendar year, the State health benefits 
exchange is operational.
    (c)   By July 1 and November 1 of each year, the Department 
shall send, by e-mail or first class mail, the most recent form 
letter prepared under subsection (b) to the taxpayers who have 
indicated on their most recent individual income tax return 
that they would like to request information about their 
eligibility for health insurance benefits. This subsection (c) 
shall not apply in any calendar year if, as of January 1 of 
that calendar year, the State health benefits exchange is 
operational.
    (d)   Any marketplace enrollment platform for a State health 
benefits exchange that becomes operational on or after the 
effective date of this amendatory Act of the 102nd General 
Assembly must interface with the Department's tax system. As 
soon as the State health benefits exchange is operational, the 
Director shall make individual income tax information 
available to the State health benefits exchange if the 
disclosure is authorized by the taxpayer on the individual 
income tax return that contains that information. The 
Department is not required to provide income tax information 
to the State health benefits exchange under this subsection 
(d) for a tax year that begins more than 2 years prior to the 
date the State health benefits exchange is operational. The 
State health benefits exchange shall use the information 
provided by the Department to assess the individual taxpayer's 
potential eligibility for health insurance premium tax credits 
and Medicaid. The State health benefits exchange shall inform 
the taxpayer of the results of its eligibility assessment.
    (e) As used in this Section, "State health benefits 
exchange" means a State health benefits exchange established 
by the State of Illinois in accordance with Section 1311 of the 
federal Patient Protection and Affordable Care Act. 
 



    (35 ILCS 5/917)  (from Ch. 120, par. 9-917)



    Sec. 917. Confidentiality and information sharing.

    (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
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
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. The 
furnishing upon request of the Auditor General, or his or her 
authorized agents, for official use of returns filed and 
information related thereto under this Act is deemed to be an 
official purpose within the Department within the meaning of 
this Section. 

    (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.

    (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 
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 Revised Uniform Unclaimed Property Act or 
successor Acts. The Director may exchange information with the 
State Treasurer's Office for the purpose of administering the 
Illinois Higher Education Savings Program established under 
Section 16.8 of the State Treasurer Act. The Director may make 
individual income tax information available to the State 
health benefits exchange, as defined in Section 513, if the 
disclosure is authorized by the taxpayer pursuant to Section 
513. 

    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
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,
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
governing body of the business 
or (2) is convertible into, or entitles the
holder to receive

upon its exercise, a security that confers such a right to 
vote. A general
partnership
interest is a voting security.

    The Director may make available to any State agency, 
including the
Illinois
Supreme Court, units of local 
government, and school districts, information
regarding

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

certifications.

    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

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
"Department" shall have the same meaning as provided 
in Section 3 of the
State Employees Group Insurance Act of 
1971.

    (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:

        (1) The names, addresses, and identification numbers 
    of the taxpayer,
related entities, and employees.

        (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

    Department shall provide by rule.

    The Director shall determine the
appropriate extent of the

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).

    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

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.

    (e) Nothing contained in this Act shall prevent the 
Director from
divulging
information to any person pursuant to 
a 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.

(Source: P.A. 102-61, eff. 7-9-21; 102-129, eff. 7-23-21; 
revised 8-10-21.)


 
    Section 99. Effective date. This Act takes effect upon 
becoming law.