HB2726 101ST GENERAL ASSEMBLY

LRB101 07879 HLH 52934 b

101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB2726

Introduced , by Rep. Tom Demmer

SYNOPSIS AS INTRODUCED:

New Act

Creates the Taxpayer Advocate and Empowerment Act. Creates the Office of Taxpayer Advocate as an independent agency. Provides that the Taxpayer Advocate shall be appointed by a joint resolution of the Senate and the House of Representatives. Provides that the Taxpayer Advocate shall serve for an 8-year term. Sets forth the duties and salary of the Taxpayer Advocate. Provides for 2 Deputy Taxpayer Advocates and employees of the Office of Taxpayer Advocate. Effective January 1, 2020.

FISCAL NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 1. Short title. This Act may be cited as the Taxpayer Advocate and Empowerment Act.

Section 5. Legislative intent. The State of Illinois is home to over 8,000 units of government. The Illinois resident, both today and historically, has unfortunately been charged with accomplishing an almost impossible task: navigating the myriad State and local government bureaucracy unassisted. In today's era, the advancement of technology has allowed for ever-growing numbers of people to access their government; however, much more has yet to be done in order to achieve the standard of service necessary for Illinoisans to take control of their democratic and legislative process.

While political campaigns and candidates may inspire and even mobilize large segments of the population, each election cycle typically brings with it a myriad of proposed changes that voters are not sufficiently informed about or even aware of. With so many units of local government, and so many different avenues and hurdles placed before each and every taxpayer in the State of Illinois, there needs to be a comprehensive and easy-to-use platform that taxpayers can easily access, thereby putting Illinois voters back in the driver's seat of their futures.

It is the intent of this Act to create a State agency that is designed to inform and empower residents in this State.

The Office of the Taxpayer Advocate will serve as an independent agency that provides Illinoisans with a comprehensive compendium of information related to ballot proposals, and details therefrom, that too often are, either purposely or inadvertently, obfuscated.

Section 10. Creation; qualifications. The Office of the Taxpayer Advocate is hereby created as an independent agency. The Office of Taxpayer Advocate shall facilitate the governmental process and bring much needed transparency to the numerous referenda, ballot initiatives, and tools available to each taxpayer in Illinois.

The Taxpayer Advocate must be a person who is deemed qualified by the General Assembly to hold public office in the State, has experience in financial auditing, government oversight, and accountability, and is knowledgeable in the subject of State government.

Section 15. Term of office. The Taxpayer Advocate shall serve for a term of 8 years, each Taxpayer Advocate's term commencing with the effective date of his appointment. At the conclusion of his term, the Taxpayer Advocate becomes Acting Taxpayer Advocate, until the appointment and qualification of a successor. A partially completed term of a Taxpayer Advocate is terminated upon the occurrence of a vacancy in that office.

Section 20. Appointment procedure.

(a) Except as may otherwise be provided by the joint rules of the General Assembly, the Taxpayer Advocate shall be appointed by a joint resolution of the Senate and the House of Representatives, which may specify the date on which the appointment takes effect.

(b) A joint resolution, or other document as may be specified by the Joint Rules, appointing a Taxpayer Advocate must be certified by the Speaker of the House and the President of the Senate as having been adopted by the affirmative vote of three-fifths of the members elected to each house, respectively, and be filed with the Secretary of State.

(c) An appointment of a Taxpayer Advocate takes effect on the day the appointment is completed by the General Assembly, unless the appointment specifies a later date on which it is to become effective.

Section 25. Duties and responsibilities of the Taxpayer Advocate; powers.

(a) This Act shall govern and outline the duties and responsibilities of the Office of the Taxpayer Advocate.

(b) The Taxpayer Advocate shall be responsible for establishing an online platform on which information is easily provided for mass consumption. The website shall include, but not be limited to:

(1) a list of every item, either in the form of an individual candidate or question, that will be printed on the ballot for the next immediate election;

(2) a description of each office up for election on the ballot that contains any relevant data necessary for the taxpayer to easily identify the duties and powers of the position, for example, length of term and qualifications;

(3) a description of each ballot initiative or question that enables the taxpayer to easily identify what the question deals with, what the financial cost of the question will be, who will be impacted by the question, what was the genesis of the ballot initiative, how long the proposed initiative will last, who brought forth the proposal, and any other relevant data deemed necessary by the Taxpayer Advocate for inclusion into the description of measure; and

(4) any tools or resources for taxpayers to effect change before or in response to a specific ballot question or initiative or candidate; this may include, but not be limited to, a publication and description of any and all voter-initiated measures that a voter may initiate in his or her jurisdiction.

(c) The information published on the website shall include the most up-to-date information regarding ballot questions and candidates. This includes providing taxpayers with complete and accurate information related to State-required public hearings or public comment periods.

(d) If the Taxpayer Advocate deems that a trusted and secure State, federal, or local government-operated website contains information that meets the posting and publication requirements set forth under this Act, the Taxpayer Advocate may redirect or refer taxpayers to such a site. In no event shall a taxpayer be referred to a third-party owned and operated site that is not government-operated.

(e) In creating the website and helping to provide the most reliable information for voters, there shall be functionality that allows any taxpayer to access address-specific information. This may be done by creating the user interface on the website to allow individuals to input a physical Illinois address and subsequently receiving ballot information pertinent to the specific ballot information available for that selected Illinois address.

Section 30. Vacancy; Acting Taxpayer Advocate.

(a) A vacancy in the office of the Taxpayer Advocate occurs upon:

(1) the death or resignation of the Taxpayer Advocate;

(2) the removal of the Taxpayer Advocate by the General Assembly; or

(3) the conclusion of the term of the Taxpayer Advocate.

(b) When a vacancy in the office of Taxpayer Advocate occurs, the Deputy Taxpayer Advocate becomes Acting Taxpayer Advocate, except when the former Taxpayer Advocate serves as Acting Taxpayer Advocate.

(c) An Acting Taxpayer Advocate may exercise all of the powers and shall have all of the duties of the Taxpayer Advocate. An Acting Taxpayer Advocate shall receive the compensation fixed by law for the Taxpayer Advocate for as long as he holds that position.

(d) An Acting Taxpayer Advocate serves at the pleasure of the General Assembly, which may remove him without cause. Removal by the General Assembly of an Acting Taxpayer Advocate who holds that position ex officio as Deputy Taxpayer Advocate also operates to remove him from the office of Deputy Taxpayer Advocate.

Section 35. Removal for cause.

(a) Cause for removal includes incompetence, neglect of duty, and malfeasance in office.

(b) Unless otherwise provided by the joint rules of the General Assembly, removal of an Taxpayer Advocate shall be effected by joint resolution, setting out the cause for which removal is sought, and in each house, prior to any vote on removal, the Taxpayer Advocate shall be provided a reasonable opportunity to appear before the chamber, or a committee thereof, to respond to the charges of cause in the removal resolution.

Section 40. Prohibitions. Neither the Taxpayer Advocate nor any Deputy Taxpayer Advocate may:

(1) become a candidate for any elective public office;

(2) hold any other public office, by appointment or otherwise, except for appointments on governmental advisory boards or study commissions or as otherwise expressly authorized by law or by joint resolution or joint rule of the General Assembly;

(3) hold any other employment;

(4) be actively involved in the affairs of any political party;

(5) actively participate in any political campaign for any public office created by the Constitution or by any statute of the State of Illinois;

(6) hold any legal, equitable, creditor or debt interest in any partnership, firm or other entity which contracts with the office of Taxpayer Advocate during his term or tenure; or

(7) make or report publicly any charges of nonfeasance or malfeasance in office of any public official or illegal conduct of any person unless he knows of reasonable grounds, based on accepted auditing and accounting standards, for such charges.

Section 45. Deputy Taxpayer Advocates.

(a) There are created 2 positions of Deputy Taxpayer Advocate. Each person appointed as a Deputy Taxpayer Advocate shall be an officer in the Office of Taxpayer Advocate. Each Deputy Taxpayer Advocate shall be appointed by the Taxpayer Advocate, subject to the advice and consent of the Senate. Each Deputy Taxpayer Advocate shall serve at the pleasure of the Taxpayer Advocate.

(b) Each Deputy Taxpayer Advocate shall perform the duties assigned by the Taxpayer Advocate.

(c) The Taxpayer Advocate shall dismiss a Deputy Taxpayer Advocate for violation of any provision of this Section.

Section 50. Office of Taxpayer Advocate. The Taxpayer Advocate shall maintain his principal office in Springfield, and may maintain such other offices as may be necessary. The Taxpayer Advocate may purchase or lease equipment and supplies as may be necessary to carry out his duties, and shall maintain records and files of the work of the office.

Section 55. Employees.

(a) The Taxpayer Advocate may hire employees as deemed necessary and fiscally appropriate to carry out his or her duties. Employees of the Taxpayer Advocate shall not be subject to the Personnel Code.

(b) The Taxpayer Advocate shall fix the salaries of his employees.

(c) The Taxpayer Advocate shall adopt rules establishing a general salary schedule according to a classification of employees, but subject to merit increases, which shall apply to all employees.

(d) The Taxpayer Advocate may suspend or dismiss employees.

(e) The Taxpayer Advocate shall adopt rules establishing grounds for dismissal of employees.

Section 60. Rules. The Taxpayer Advocate may adopt rules governing the operation of the office as may be necessary or advisable in the execution of his duties, except on subjects where this Act requires or authorizes the adoption of regulations. Rules of the Taxpayer Advocate must be consistent with this Act.

Section 70. Financial records. The Taxpayer Advocate shall maintain an accounting system and books and records relating to the financial transactions of his office. All such systems, books and records shall comply with the requirements of law applicable to state agencies in the executive branch.

Section 75. Salaries.

(a) The Taxpayer Advocate shall receive an annual salary of $75,000 or as set by the Compensation Review Board, whichever is lesser.

(b) Each Deputy Taxpayer Advocate shall receive an annual salary of $65,000 or an amount set by the Compensation Review Board, whichever is lesser.

(c) The salaries provided for in this Act shall be paid from the State treasury on a monthly basis.

Section 80. Intergovernmental agreements. The Taxpayer Advocate shall, as deemed necessary by the Taxpayer Advocate, be able to enter into an intergovernmental agreement with any State agency over the course and in the process of executing his or her duties.

Section 85. Operation of online website and materials. The Taxpayer Advocate, with the help of the Department of Information Technology, shall establish an online website for the purposes of accomplishing the duties and responsibilities of the Office of the Taxpayer Advocate. As the Taxpayer Advocate deems necessary, materials may be published online exclusively.

Section 99. Effective date. This Act takes effect January 1, 2020.