Date	Chamber	Action
7/29/2010	Senate	Public Act . . . . . . . . . 96-1388

Statutes Amended In Order of Appearance

35 ILCS 105/1

from Ch. 120, par. 439.1

Synopsis As Introduced
Amends the Use Tax Act. Makes a technical change in a Section concerning the short title.

Senate Floor Amendment No. 1

	Deletes reference to:
	35 ILCS 105/1

	Adds reference to:
	35 ILCS 5/502.1 new

35 ILCS 105/10

from Ch. 120, par. 439.10

35 ILCS 105/10.5 new

Replaces everything after the enacting clause. Amends the Illinois Income Tax Act and the Use Tax Act. Provides that the Department of Revenue shall print on its standard individual income tax form a provision indicating that if the taxpayer wishes to pay his or her use tax liability he or she may check a box on the return and attach a completed return and payment. Creates a tax amnesty period for taxes due under the Use Tax Act. Provides that the amnesty period shall be in effect from January 1, 2011 through October 15, 2011 and shall apply to taxes due for any taxable period ending after June 30, 2004 and prior to January 1, 2011. Effective immediately.

House Committee Amendment No. 1
Replaces everything after the enacting clause. Reinserts the provisions of the engrossed bill with changes. Provides that a taxpayer with an annual use tax liability that does not exceed $600 may report and pay that use tax liability at the same time as his or her individual income tax liability. Provides that, if the taxpayer elects to pay his or her use tax liability at the same time as his or her income tax liability, that use tax liability shall be (i) treated as being due at the same time as the income tax obligation, (ii) assessed, collected, and deposited in the same manner as income taxes, and (iii) treated as an income tax liability for all purposes. Provides that the use tax amnesty period applies only to individual taxpayers. Provides that amnesty shall not be granted to any taxpayer who (i) is a party to any criminal investigation or to any civil or criminal litigation related to the eligible taxes, (ii) is under audit for eligible taxes, or (iii) has been contacted in writing by the Department concerning eligible taxes prior to the taxpayer reporting and paying the eligible taxes. Makes other changes. Effective immediately.

Actions 

Date	Chamber	Action
2/6/2009	Senate	Filed with Secretary by Sen. John J. Cullerton
2/6/2009	Senate	First Reading
2/6/2009	Senate	Referred to Assignments
3/5/2009	Senate	Assigned to Executive
3/12/2009	Senate	Do Pass Executive; 012-000-000
3/12/2009	Senate	Placed on Calendar Order of 2nd Reading March 17, 2009
4/3/2009	Senate	Rule 2-10 Third Reading Deadline Established As April 30, 2009
4/23/2009	Senate	Second Reading
4/23/2009	Senate	Placed on Calendar Order of 3rd Reading April 28, 2009
8/15/2009	Senate	Pursuant to Senate Rule 3-9(b) / Referred to Assignments
3/11/2010	Senate	Chief Sponsor Changed to Sen. Don Harmon
3/15/2010	Senate	Approved for Consideration Assignments
3/15/2010	Senate	Placed on Calendar Order of 3rd Reading March 16, 2010
3/15/2010	Senate	Senate Floor Amendment No. 1 Filed with Secretary by Sen. Don Harmon
3/15/2010	Senate	Senate Floor Amendment No. 1 Referred to Assignments
3/16/2010	Senate	Senate Floor Amendment No. 1 Assignments Refers to Revenue
3/16/2010	Senate	Senate Floor Amendment No. 1 Recommend Do Adopt Revenue; 006-000-000
3/18/2010	Senate	Recalled to Second Reading
3/18/2010	Senate	Senate Floor Amendment No. 1 Adopted; Harmon
3/18/2010	Senate	Placed on Calendar Order of 3rd Reading
3/18/2010	Senate	Third Reading - Passed; 055-000-000
3/18/2010	House	Arrived in House
3/23/2010	House	Chief House Sponsor Rep. Donald L. Moffitt
3/23/2010	House	Placed on Calendar Order of First Reading
3/23/2010	House	First Reading
3/23/2010	House	Referred to Rules Committee
4/8/2010	House	Assigned to Revenue & Finance Committee
4/15/2010	House	Recommends Do Pass Subcommittee/ Revenue & Finance Committee; 003-000-000
4/15/2010	House	Remains in Revenue & Finance Committee
4/23/2010	House	Committee Deadline Extended-Rule 9(b) April 30, 2010
4/30/2010	House	Committee/Final Action Deadline Extended-9(b) May 8, 2010
5/3/2010	House	Moved to Suspend Rule 25 Rep. Barbara Flynn Currie
5/3/2010	House	Suspend Rule 25 - Prevailed
5/3/2010	House	House Committee Amendment No. 1 Filed with Clerk by Revenue & Finance Committee
5/3/2010	House	House Committee Amendment No. 1 Adopted in Revenue & Finance Committee; by Voice Vote
5/3/2010	House	Do Pass as Amended / Short Debate Revenue & Finance Committee; 011-000-000
5/3/2010	House	Placed on Calendar 2nd Reading - Short Debate
5/3/2010	House	Second Reading - Short Debate
5/3/2010	House	Held on Calendar Order of Second Reading - Short Debate
5/4/2010	House	Second Reading - Short Debate
5/4/2010	House	Placed on Calendar Order of 3rd Reading - Short Debate
5/5/2010	House	Added Alternate Chief Co-Sponsor Rep. William B. Black
5/5/2010	House	Added Alternate Chief Co-Sponsor Rep. Sidney H. Mathias
5/5/2010	House	Added Alternate Chief Co-Sponsor Rep. Fred Crespo
5/5/2010	House	Third Reading - Short Debate - Passed 117-000-000
5/5/2010	House	Added Alternate Chief Co-Sponsor Rep. John D. Cavaletto
5/5/2010	Senate	Secretary's Desk - Concurrence House Amendment(s) 1
5/5/2010	Senate	Placed on Calendar Order of Concurrence House Amendment(s) 1 - May 6, 2010
5/5/2010	Senate	House Committee Amendment No. 1 Motion to Concur Filed with Secretary Sen. Don Harmon
5/5/2010	Senate	House Committee Amendment No. 1 Motion to Concur Referred to Assignments
5/5/2010	Senate	House Committee Amendment No. 1 Motion to Concur Assignments Referred to Executive
5/6/2010	Senate	House Committee Amendment No. 1 Motion To Concur Recommended Do Adopt Executive; 012-000-000
5/6/2010	Senate	House Committee Amendment No. 1 Senate Concurs 056-000-000
5/6/2010	Senate	Passed Both Houses
6/4/2010	Senate	Sent to the Governor
7/29/2010	Senate	Governor Approved
7/29/2010	Senate	Effective Date July 29, 2010
7/29/2010	Senate	Public Act . . . . . . . . . 96-1388

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