Bill Status of SB 44   96th General Assembly


Short Description:  CIGARETTE TAX INCREASE

Senate Sponsors
Sen. Jeffrey M. Schoenberg-John J. Cullerton-Jacqueline Y. Collins, Don Harmon-Terry Link, James T. Meeks, Donne E. Trotter, Mattie Hunter and Ira I. Silverstein

House Sponsors
(Rep. Karen A. Yarbrough-Jack McGuire-Barbara Flynn Currie-Constance A. Howard-Harry Osterman, Eddie Washington, Cynthia Soto, Karen May and Julie Hamos)


Last Action  View All Actions

DateChamber Action
  1/12/2011SenateSession Sine Die

Statutes Amended In Order of Appearance
30 ILCS 105/5.719 new
30 ILCS 105/6z-76 new
35 ILCS 130/1from Ch. 120, par. 453.1
35 ILCS 130/2from Ch. 120, par. 453.2
35 ILCS 135/1from Ch. 120, par. 453.31
35 ILCS 135/2from Ch. 120, par. 453.32
35 ILCS 135/12from Ch. 120, par. 453.42

Synopsis As Introduced
Amends the Cigarette Tax Act and the Cigarette Use Tax Act. Provides that an additional tax of 50 mills per cigarette shall be imposed on retailers of cigarettes. Provides that, of the proceeds of the tax, 0.57% shall be deposited into the Tax Compliance and Administration Fund and 99.43% shall be deposited into the Healthcare Provider Relief Fund. Changes the definition of "cigarette" to exclude those with wrappers made of "whole tobacco leaf" (instead of "tobacco"). Amends the State Finance Act to create the Healthcare Provider Relief Fund. Provides that moneys in the Fund may be used by the Department of Healthcare and Family Services for the purpose of making reimbursements to providers who participate in certain medical assistance programs. Effective immediately.

Senate Committee Amendment No. 1
Provides that, of the proceeds from the additional tax, $54,167 (instead of 0.57%) shall be deposited into the Tax Compliance and Administration Fund, and the balance (instead of 99.43%) shall be deposited into the Healthcare Provider Relief Fund each month.

Senate Floor Amendment No. 2
Provides that the additional tax shall be imposed at the rate of 25 mills per cigarette on September 1, 2009. Provides that a further additional tax shall be imposed at the rate of 25 mills per cigarette on September 1, 2010. Provides that any distributor who has stamped cigarettes in his or her possession for sale when the additional taxes take effect is required to pay the additional tax.

 Fiscal Note (Dept. of Revenue)
 SB 44 (S-AM 1) is expected to generate an additional $350 million in revenue from the increased tax on cigarettes. The change in the definition of cigarettes will reduce the tax receipts on other tobacco products by approximately $2.2 million per year, as little cigars will be classified as cigarettes, rather than other tobacco products.

 Fiscal Note (Dept. of Revenue)
 SB 44 (S-AM 2) is expected to generate an additional $175 million in revenue for Fiscal Year 2010 and an additional $175 million in revenue for Fiscal Year 2011, for a total two year gain in cigarette excise and use tax of $350 million. The change in the definition of cigarettes will reduce the tax receipts on other tobacco products by approximately $2.2 million per year, as little cigars will be classified as cigarettes, rather than other tobacco products.

 Fiscal Note (Dept. of Revenue)
 SB 44, as engrossed, is expected to generate an additional $175 million in revenue for Fiscal Year 2010 and an additional $175 million in revenue for Fiscal Year 2011, for a total two year gain in cigarette excise and use tax of $350 million. The change in the definition of cigarettes will reduce the tax receipts on other tobacco products by approximately $2.2 million per year, as little cigars will be classified as cigarettes, rather than other tobacco products.

 Home Rule Note (Dept. of Commerce & Economic Opportunity)
 SB 44 does not pre-empt home rule authority.

 State Mandates Fiscal Note (Dept. of Commerce & Economic Opportunity)
 SB 44 does not create a State mandate.

 Correctional Note, House Floor Amendment No. 7 (Dept of Corrections)
 This legislation has no fiscal or population impact on the Department.

 Land Conveyance Appraisal Note, House Floor Amendment No. 7 (Dept. of Transportation)
 No land conveyances are included in this legislation, therefore, there are no appraisals to be filed.

 Balanced Budget Note, House Floor Amendment No. 7 (Office of Management and Budget)
 This Bill does have a fiscal impact, however no estimate is available at this time.

 Judicial Note, House Floor Amendment No. 7 (Admin Office of the Illinois Courts)
 This bill would neither increase nor decrease the number of judges needed in the State.

 State Debt Impact Note, House Floor Amendment No. 7 (Government Forecasting & Accountability)
 SB 44 (H-AM 7) would not change the amount of authorization for any type of State-issued or State-supported bond, and, therefore, would not affect the level of State indebtedness.

 Pension Note, House Floor Amendment No. 7 (Government Forecasting & Accountability)
 This bill will have no discernable fiscal impact upon the State-funded retirement systems.

 State Mandates Fiscal Note, House Floor Amendment No. 7 (Dept. of Commerce & Economic Opportunity)
 This bill does not create a State mandate.

 Home Rule Note, House Floor Amendment No. 7 (Dept. of Commerce & Economic Opportunity)
 This bill does not pre-empt home rule authority.

House Floor Amendment No. 8
Deletes reference to:
30 ILCS 105/5.719 new
30 ILCS 105/6z-76 new
35 ILCS 130/1
35 ILCS 135/1
Adds reference to:
30 ILCS 105/5.786 new
30 ILCS 105/6z-85 new
35 ILCS 130/3from Ch. 120, par. 453.3
35 ILCS 135/3from Ch. 120, par. 453.33
35 ILCS 143/10-5
35 ILCS 143/10-10
35 ILCS 143/10-30

Deletes everything after the enacting clause. Amends the Cigarette Tax Act and the Cigarette Use Tax Act. Provides that an additional tax of 38 mills per cigarette is imposed beginning March 1, 2011. Provides that an additional tax of 12.5 mills per cigarette is imposed beginning March 1, 2012. Provides that proceeds from the additional taxes shall be deposited into the Long-Term Care Provider Fund and the Fund for the Advancement of Education. Amends the State Finance Act to create the Fund for the Advancement of Education. Provides that retailers and distributors who have stamped cigarettes in their possession when the additional tax takes effect are not required to pay the additional tax on those stamped cigarettes, except that retailers and distributors are required to pay the additional tax to the extent the average monthly volume of cigarette stamps in the retailer or distributor's possession exceeds the average monthly volume of cigarette stamps purchased by the retailer or distributor in the previous calendar year. Allows distributors to make payment for tax stamps by draft, which shall be payable within 10 days after purchase. Amends the Tobacco Products Tax Act. Provides that moist snuff is considered a tobacco product. Provides that the tax is imposed on moist snuff at the rate of $0.20 per ounce. Provides that, beginning on March 1, 2011, the tax rate imposed per ounce of moist snuff may not exceed 11% of the tax imposed upon a package of 20 cigarettes pursuant to the Cigarette Tax Act. Effective immediately.

 Fiscal Note, House Floor Amendment No. 7 (Dept. of Revenue)
 SB 44 (H-AM 7) will generate approximately $114 million in additional cigarette excise and use tax in fiscal year 2011, and will generate approximately $362 million in additional cigarette excise and use tax in fiscal year 2012.

 Housing Affordability Impact Note, House Floor Amendment No. 7 (Housing Development Authority)
 This bill will have no effect on the cost of constructing, purchasing, owning, or selling a single-family residence.

 Land Conveyance Appraisal Note, House Floor Amendment No. 8 (Dept. of Transportation)
 No land conveyances are included in this legislation, therefore, there are no appraisals to be filed.

 Housing Affordability Impact Note, House Floor Amendment No. 8 (Housing Development Authority)
 This bill will have no effect on the cost of constructing, purchasing, owning, or selling a single-family residence.

 State Debt Impact Note, House Floor Amendment No. 8 (Government Forecasting & Accountability)
 SB 44 (H-AM 8) would not change the amount of authorization for any type of State-issued or State-supported bond, and, therefore, would not affect the level of State indebtedness.

 Balanced Budget Note, House Floor Amendment No. 8 (Office of Management and Budget)
 This Bill does have a fiscal impact, however no estimate is available at this time.

 Correctional Note, House Floor Amendment No. 8 (Dept of Corrections)
 This legislation has no fiscal or population impact on the Department.

 Fiscal Note, House Floor Amendment No. 8 (Dept. of Revenue)
 SB 44 (H-AM 8) will generate approximately $88 million in additional cigarette excise and use tax in fiscal year 2011, will generate approximately $330 million in additional cigarette excise and use tax in fiscal year 2012, and generate approximately $359 million in additional cigarette excise and use tax in fiscal year 2013.

 Judicial Note, House Floor Amendment No. 8 (Admin Office of the Illinois Courts)
 This bill would neither increase nor decrease the number of judges needed in the State.

 Pension Note, House Floor Amendment No. 8 (Government Forecasting & Accountability)
 This bill will have no discernable fiscal impact upon the State-funded retirement systems.

Actions 
DateChamber Action
  1/30/2009SenateFiled with Secretary by Sen. Jeffrey M. Schoenberg
  1/30/2009SenateFirst Reading
  1/30/2009SenateReferred to Assignments
  2/11/2009SenateAdded as Chief Co-Sponsor Sen. John J. Cullerton
  2/13/2009SenateAdded as Chief Co-Sponsor Sen. Jacqueline Y. Collins
  2/17/2009SenateAdded as Co-Sponsor Sen. Don Harmon
  2/18/2009SenateAdded as Chief Co-Sponsor Sen. Terry Link
  2/20/2009SenateAdded as Co-Sponsor Sen. James T. Meeks
  2/23/2009SenateAdded as Co-Sponsor Sen. Donne E. Trotter
  2/23/2009SenateAdded as Co-Sponsor Sen. Mattie Hunter
  3/4/2009SenateAdded as Co-Sponsor Sen. Ira I. Silverstein
  3/4/2009SenateAssigned to Executive
  3/10/2009SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. Jeffrey M. Schoenberg
  3/10/2009SenateSenate Committee Amendment No. 1 Referred to Assignments
  3/11/2009SenateSenate Committee Amendment No. 1 Assignments Refers to Executive
  3/11/2009SenateSenate Committee Amendment No. 1 Adopted
  3/12/2009SenateDo Pass as Amended Executive; 007-005-001
  3/12/2009SenatePlaced on Calendar Order of 2nd Reading March 17, 2009
  3/17/2009SenateSenate Floor Amendment No. 2 Filed with Secretary by Sen. Jeffrey M. Schoenberg
  3/17/2009SenateSenate Floor Amendment No. 2 Referred to Assignments
  3/17/2009SenateFiscal Note Requested by Sen. Dale A. Righter
  3/18/2009SenateSenate Floor Amendment No. 2 Assignments Refers to Executive
  3/31/2009SenateSenate Floor Amendment No. 2 Recommend Do Adopt Executive; 007-005-001
  3/31/2009SenateFiscal Note Filed as Amended by Senate Committee Amendment No. 1, from the Illinois Department of Revenue
  3/31/2009SenateFiscal Note Filed as Amended by Senate Floor Amendment No. 2, from the Illinois Department of Revenue
  4/1/2009SenateSecond Reading
  4/1/2009SenateSenate Floor Amendment No. 2 Adopted; 030-025-000; Schoenberg
  4/1/2009SenatePlaced on Calendar Order of 3rd Reading April 2, 2009
  4/2/2009SenateThird Reading - Consideration Postponed
  4/2/2009SenatePlaced on Calendar - Consideration Postponed
  4/2/2009SenateThird Reading - Passed; 030-026-000
  4/3/2009HouseArrived in House
  4/3/2009HousePlaced on Calendar Order of First Reading
  4/3/2009HouseChief House Sponsor Rep. Karen A. Yarbrough
  4/6/2009HouseFirst Reading
  4/6/2009HouseReferred to Rules Committee
  4/22/2009HouseAssigned to Human Services Committee
  4/29/2009HouseDo Pass / Standard Debate Human Services Committee; 004-003-000
  4/29/2009HousePlaced on Calendar 2nd Reading - Standard Debate
  4/30/2009HouseFiscal Note Requested by Rep. William B. Black
  4/30/2009HouseState Mandates Fiscal Note Requested by Rep. William B. Black
  4/30/2009HouseHome Rule Note Requested by Rep. William B. Black
  5/6/2009HouseFiscal Note Filed
  5/7/2009HouseHome Rule Note Filed
  5/7/2009HouseState Mandates Fiscal Note Filed
  5/13/2009HouseAdded Alternate Chief Co-Sponsor Rep. Jack McGuire
  5/13/2009HouseAdded Alternate Chief Co-Sponsor Rep. Barbara Flynn Currie
  5/13/2009HouseAdded Alternate Chief Co-Sponsor Rep. Constance A. Howard
  5/13/2009HouseAdded Alternate Chief Co-Sponsor Rep. Harry Osterman
  5/13/2009HouseAdded Alternate Co-Sponsor Rep. Eddie Washington
  5/13/2009HouseAdded Alternate Co-Sponsor Rep. Cynthia Soto
  5/19/2009HouseSecond Reading - Short Debate
  5/19/2009HouseHeld on Calendar Order of Second Reading - Short Debate
  5/22/2009HouseFinal Action Deadline Extended-9(b) May 29, 2009
  5/29/2009HouseFinal Action Deadline Extended-9(b) May 31, 2009
  5/30/2009HouseAdded Alternate Co-Sponsor Rep. Karen May
  5/30/2009HouseAdded Alternate Co-Sponsor Rep. Julie Hamos
  5/31/2009HouseFinal Action Deadline Extended-9(b) November 30, 2009
  7/14/2009HouseHouse Floor Amendment No. 1 Filed with Clerk by Rep. William B. Black
  7/14/2009HouseHouse Floor Amendment No. 1 Referred to Rules Committee
  12/1/2009HouseFinal Action Deadline Extended-9(b) April 30, 2010
  1/13/2010HouseHouse Floor Amendment No. 2 Filed with Clerk by Rep. Karen A. Yarbrough
  1/13/2010HouseHouse Floor Amendment No. 2 Referred to Rules Committee
  4/22/2010HouseHouse Floor Amendment No. 3 Filed with Clerk by Rep. Sara Feigenholtz
  4/22/2010HouseHouse Floor Amendment No. 3 Referred to Rules Committee
  4/30/2010HouseFinal Action Deadline Extended-9(b) May 8, 2010
  5/4/2010HouseHouse Floor Amendment No. 4 Filed with Clerk by Rep. Arthur L. Turner
  5/4/2010HouseHouse Floor Amendment No. 4 Referred to Rules Committee
  5/4/2010HouseHouse Floor Amendment No. 5 Filed with Clerk by Rep. Barbara Flynn Currie
  5/4/2010HouseHouse Floor Amendment No. 5 Referred to Rules Committee
  5/5/2010HouseHouse Floor Amendment No. 5 Rules Refers to Human Services Committee
  5/6/2010HouseHouse Floor Amendment No. 5 Recommends Be Adopted Human Services Committee; 004-003-000
  5/7/2010HouseFinal Action Deadline Extended-9(b) May 28, 2010
  5/28/2010HouseRule 19(a) / Re-referred to Rules Committee
  11/10/2010HouseFinal Action Deadline Extended-9(b) January 11, 2011
  11/10/2010HouseApproved for Consideration Rules Committee; 003-001-000
  11/10/2010HousePlaced on Calendar 2nd Reading - Short Debate
  1/10/2011HouseHouse Floor Amendment No. 6 Filed with Clerk by Rep. Barbara Flynn Currie
  1/10/2011HouseHouse Floor Amendment No. 6 Referred to Rules Committee
  1/10/2011HouseHouse Floor Amendment No. 6 Rules Refers to Revenue & Finance Committee
  1/10/2011HouseHouse Floor Amendment No. 6 Recommends Be Adopted - Lost Revenue & Finance Committee; 005-005-000
  1/10/2011HouseHouse Floor Amendment No. 7 Filed with Clerk by Rep. Barbara Flynn Currie
  1/10/2011HouseHouse Floor Amendment No. 7 Referred to Rules Committee
  1/11/2011HouseHouse Floor Amendment No. 7 Rules Refers to Revenue & Finance Committee
  1/11/2011HouseHouse Floor Amendment No. 7 Correctional Note Filed as Amended
  1/11/2011HouseHouse Floor Amendment No. 7 Land Conveyance Appraisal Note Filed as Amended
  1/11/2011HouseHouse Floor Amendment No. 7 Balanced Budget Note Filed as Amended
  1/11/2011HouseHouse Floor Amendment No. 7 Judicial Note Filed as Amended
  1/11/2011HouseHouse Floor Amendment No. 7 Recommends Be Adopted Revenue & Finance Committee; 007-005-000
  1/11/2011HouseHouse Floor Amendment No. 7 State Debt Impact Note Filed as Amended
  1/11/2011HouseHouse Floor Amendment No. 7 Pension Note Filed as Amended
  1/11/2011HouseHouse Floor Amendment No. 7 State Mandates Fiscal Note Filed as Amended
  1/11/2011HouseHouse Floor Amendment No. 7 Home Rule Note Filed as Amended
  1/11/2011HouseHouse Floor Amendment No. 8 Filed with Clerk by Rep. Barbara Flynn Currie
  1/11/2011HouseHouse Floor Amendment No. 8 Referred to Rules Committee
  1/11/2011HouseHouse Floor Amendment No. 7 Fiscal Note Filed as Amended
  1/11/2011HouseHouse Floor Amendment No. 7 Housing Affordability Impact Note Filed as Amended
  1/11/2011HouseHouse Floor Amendment No. 8 Land Conveyance Appraisal Note Filed as Amended
  1/11/2011HouseHouse Floor Amendment No. 8 Housing Affordability Impact Note Filed as Amended
  1/11/2011HouseHouse Floor Amendment No. 8 State Debt Impact Note Filed as Amended
  1/11/2011HouseHouse Floor Amendment No. 8 Balanced Budget Note Filed as Amended
  1/11/2011HouseHouse Floor Amendment No. 8 Correctional Note Filed as Amended
  1/11/2011HouseHouse Floor Amendment No. 8 Recommends Be Adopted Rules Committee; 003-002-000
  1/11/2011HouseHouse Floor Amendment No. 8 Fiscal Note Filed as Amended
  1/11/2011HouseHouse Floor Amendment No. 8 Judicial Note Filed as Amended
  1/11/2011HouseHouse Floor Amendment No. 8 Pension Note Filed as Amended
  1/11/2011HouseHouse Floor Amendment No. 5 Withdrawn by Rep. Barbara Flynn Currie
  1/11/2011HouseHouse Floor Amendment No. 7 Withdrawn by Rep. Barbara Flynn Currie
  1/11/2011HouseHouse Floor Amendment No. 8 Adopted by Voice Vote
  1/11/2011HousePlaced on Calendar Order of 3rd Reading - Short Debate
  1/11/2011HouseThird Reading - Consideration Postponed
  1/11/2011HousePlaced on Calendar - Consideration Postponed
  1/12/2011SenateSession Sine Die

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