Sen. John M. Sullivan
Filed: 4/15/2013
| |||||||
| |||||||
| |||||||
1 | AMENDMENT TO SENATE BILL 2194
| ||||||
2 | AMENDMENT NO. ______. Amend Senate Bill 2194, AS AMENDED, | ||||||
3 | by replacing everything after the enacting clause with the | ||||||
4 | following:
| ||||||
5 | "Section 5. The Department of Revenue Law of the
Civil | ||||||
6 | Administrative Code of Illinois is amended by changing Section | ||||||
7 | 2505-200 as follows:
| ||||||
8 | (20 ILCS 2505/2505-200) (was 20 ILCS 2505/39c-1a)
| ||||||
9 | Sec. 2505-200. Electronic filing rules. | ||||||
10 | (a) The Department may adopt
rules to authorize the | ||||||
11 | electronic filing of any return or document required to
be | ||||||
12 | filed under any Act administered by the Department. | ||||||
13 | (b) The Department may adopt rules to require the | ||||||
14 | electronic filing of the income and replacement tax return | ||||||
15 | required to be filed under the Illinois Income Tax Act for a | ||||||
16 | taxable year by any taxpayer (other than an individual) who is |
| |||||||
| |||||||
1 | required to file its federal income tax return electronically | ||||||
2 | for the taxable year. | ||||||
3 | (c)
In the case of an electronically filed return or other | ||||||
4 | document required to
be filed with the Department or maintained | ||||||
5 | by any taxpayer, these rules may set
forth standards that | ||||||
6 | provide for acceptance of a signature in a form other than
in | ||||||
7 | the proper handwriting of the person.
| ||||||
8 | (d) The Department may adopt rules to require electronic | ||||||
9 | filing of any return or document that is required to be filed | ||||||
10 | on or after January 1, 2014 (without regard to extensions) | ||||||
11 | under any Act administered by the Department, provided that: | ||||||
12 | (1) no individual taxpayer shall be required to file | ||||||
13 | electronically any return or document required to be filed | ||||||
14 | under the Illinois Income Tax Act except as expressly | ||||||
15 | provided in that Act; and | ||||||
16 | (2) such rules shall require the Department to grant a | ||||||
17 | waiver of the electronic filing requirement for any | ||||||
18 | taxpayer who petitions for a waiver and demonstrates that | ||||||
19 | the taxpayer does not have reasonably convenient ability to | ||||||
20 | comply with the electronic filing requirement. Such | ||||||
21 | waivers shall be for a period not to exceed 2 years, but | ||||||
22 | may be renewed an unlimited number of times for periods not | ||||||
23 | to exceed 2 years each. | ||||||
24 | (Source: P.A. 96-520, eff. 8-14-09.)
| ||||||
25 | Section 10. The Uniform Penalty and Interest Act is amended |
| |||||||
| |||||||
1 | by changing Section 3-8 and by adding Section 3-3.5 as follows: | ||||||
2 | (35 ILCS 735/3-3.5 new) | ||||||
3 | Sec. 3-3.5. Failure to comply with electronic filing and | ||||||
4 | payment requirements. | ||||||
5 | (a) Any person who is required to file electronically any | ||||||
6 | information return or any return due under Section 3-1002 of | ||||||
7 | the Illinois Vehicle Code, and who fails to file the return | ||||||
8 | electronically, shall be subject to a penalty equal to $50 for | ||||||
9 | each such failure. | ||||||
10 | (b) Any person who is required to file electronically any | ||||||
11 | return (other than an information return) that is required to | ||||||
12 | be filed under the Illinois Income Tax Act, and who fails to | ||||||
13 | file the return electronically, shall be subject to a penalty | ||||||
14 | for each such failure equal to: | ||||||
15 | (1) for each tax return required to be filed under | ||||||
16 | Section 502 of the Illinois Income Tax Act, the greater of | ||||||
17 | $250 or 5% of the amount of tax liability required to be | ||||||
18 | shown on the return, computed without regard to any | ||||||
19 | payments or credits allowable against the liability; and | ||||||
20 | (2) for each tax return required to be filed under | ||||||
21 | Section 704A or Section 711(a-5) of the Illinois Income Tax | ||||||
22 | Act, the greater of $250 or 5% of the amount of tax | ||||||
23 | required to be withheld for the period for which the return | ||||||
24 | is required. | ||||||
25 | (c) Any person who is required to file electronically any |
| |||||||
| |||||||
1 | return (other than information return or return due under | ||||||
2 | Section 3-1002 of the Illinois Vehicle Code) that is required | ||||||
3 | to be filed under any Act administered by the Department (other | ||||||
4 | than the Illinois Income Tax Act), and who fails to file the | ||||||
5 | return electronically, shall be subject to a penalty for each | ||||||
6 | such failure equal to: | ||||||
7 | (1) the amount of any discount allowable under Section | ||||||
8 | 9 of the Use Tax Act, Section 9 of the Service Use Tax Act, | ||||||
9 | Section 9 of the Service Occupation Tax Act, or Section 3 | ||||||
10 | of the Retailers' Occupation Tax Act with regard to the tax | ||||||
11 | reported on the return, provided that this penalty shall | ||||||
12 | not apply to a taxpayer allowed to file the return | ||||||
13 | annually; plus | ||||||
14 | (2) the greater of $250 or 5% of the amount of tax | ||||||
15 | liability required to be shown on the return, computed | ||||||
16 | without regard to any payments or credits allowable against | ||||||
17 | the tax. | ||||||
18 | (d) Any person required to make any payment of tax to the | ||||||
19 | Department electronically who fails to do so shall be subject | ||||||
20 | to a penalty for each such failure equal to the lesser of | ||||||
21 | $1,000 or 5% of the payment required to be made. | ||||||
22 | (e) For purposes of this Section, an information return is | ||||||
23 | any tax return (other than a return under Section 704A of the | ||||||
24 | Illinois Income Tax Act) that is required by any tax Act | ||||||
25 | administered by the Department to be filed with the Department | ||||||
26 | and that does not, by law, require the payment of a tax |
| |||||||
| |||||||
1 | liability. | ||||||
2 | (f) If, without regard to this subsection (f), a taxpayer | ||||||
3 | would be subject to penalty under both Section 3-4 of this Act | ||||||
4 | and subsection (a) of this Section with respect to the same | ||||||
5 | information return, only the penalty under Section 3-4 of this | ||||||
6 | Act shall apply. | ||||||
7 | If, without regard to this subsection (f), a taxpayer would | ||||||
8 | be subject to both a failure to file penalty in Section 3-3 of | ||||||
9 | this Act and a penalty under either subsection (b) or (c) of | ||||||
10 | this Section, only the failure to file penalty under Section | ||||||
11 | 3-3 of this Act shall apply. | ||||||
12 | If, without regard to this subsection (f), a taxpayer would | ||||||
13 | be subject to both a failure to pay penalty under Section 3-3 | ||||||
14 | of this Act and a penalty under subsection (d) of this Section, | ||||||
15 | only the failure to pay penalty under Section 3-3 of this Act | ||||||
16 | shall apply. | ||||||
17 | (g) Except as provided in subsection (f) of this Section, | ||||||
18 | the penalties imposed under this Section are in addition to all | ||||||
19 | other penalties, and shall apply to returns and payments due | ||||||
20 | (without regard to extensions) on or after January 1, 2014.
| ||||||
21 | (35 ILCS 735/3-8) (from Ch. 120, par. 2603-8)
| ||||||
22 | Sec. 3-8. No penalties if reasonable cause exists. The | ||||||
23 | penalties imposed
under the provisions of Sections 3-3, 3-3.5, | ||||||
24 | 3-4, 3-4.5, 3-5, and 3-7.5
of this Act shall not apply if the | ||||||
25 | taxpayer shows that his failure to file a
return or pay tax at |
| |||||||
| |||||||
1 | the
required time was due to reasonable cause. Reasonable cause | ||||||
2 | shall be
determined in each situation in accordance with the | ||||||
3 | rules and regulations
promulgated by the Department. A taxpayer | ||||||
4 | may protest the imposition of a
penalty under Section 3-3, | ||||||
5 | 3-3.5, 3-4, 3-4.5, 3-5, or 3-7.5 on the basis
of reasonable | ||||||
6 | cause without
protesting the underlying tax liability.
| ||||||
7 | (Source: P.A. 91-803, eff. 1-1-01.)".
|