Bill Status of HB 5527   99th General Assembly

Short Description:  IDOR-TAX PREPARERS

House Sponsors
Rep. Natalie A. Manley

Senate Sponsors
(Sen. Terry Link and John G. Mulroe)


Last Action  View All Actions

DateChamber Action
  7/28/2016HousePublic Act . . . . . . . . . 99-0641

Statutes Amended In Order of Appearance
New Act
35 ILCS 5/503from Ch. 120, par. 5-503

Synopsis As Introduced
Creates the State Tax Preparer Oversight Act. Provides that, for taxable years beginning on or after January 1, 2017, the Department of Revenue shall require any income tax return preparer to include his or her PTIN on any tax return prepared by the income tax return preparer and filed under the Illinois Income Tax Act or any claim for refund of tax imposed by the Illinois Income Tax Act. Provides that the Department shall develop a program using the PTIN as an oversight mechanism to assess returns, to identify high error rates, patterns of suspected fraud, and unsubstantiated basis for tax positions by income tax return preparers. Provides that the Department may bar or suspend an income tax return preparer for good cause. Contains provisions concerning penalties and enforcement. Amends the Illinois Income Tax Act to make conforming changes.

House Floor Amendment No. 2
Provides that the penalty for failing to provide a PTIN is $50 per offense, but not to exceed $25,000 per calendar year (in the introduced bill, up to $25,000 per offense).

Actions 
DateChamber Action
  2/9/2016HouseFiled with the Clerk by Rep. Natalie A. Manley
  2/10/2016HouseFirst Reading
  2/10/2016HouseReferred to Rules Committee
  3/23/2016HouseAssigned to Revenue & Finance Committee
  3/28/2016HouseHouse Committee Amendment No. 1 Filed with Clerk by Rep. Natalie A. Manley
  3/28/2016HouseHouse Committee Amendment No. 1 Referred to Rules Committee
  3/29/2016HouseTo Income Tax Subcommittee
  4/4/2016HouseHouse Committee Amendment No. 1 Rules Refers to Revenue & Finance Committee
  4/6/2016HouseRecommends Do Pass Subcommittee/ Revenue & Finance Committee; 006-000-000
  4/6/2016HouseRemains in Revenue & Finance Committee
  4/6/2016HouseDo Pass / Short Debate Revenue & Finance Committee; 013-000-000
  4/6/2016HouseHouse Committee Amendment No. 1 Tabled Pursuant to Rule 40
  4/6/2016HousePlaced on Calendar 2nd Reading - Short Debate
  4/6/2016HouseHouse Floor Amendment No. 2 Filed with Clerk by Rep. Natalie A. Manley
  4/6/2016HouseHouse Floor Amendment No. 2 Referred to Rules Committee
  4/6/2016HouseHouse Floor Amendment No. 2 Rules Refers to Revenue & Finance Committee
  4/7/2016HouseHouse Floor Amendment No. 2 Recommends Be Adopted Revenue & Finance Committee; 013-000-000
  4/12/2016HouseSecond Reading - Short Debate
  4/12/2016HouseHouse Floor Amendment No. 2 Adopted
  4/12/2016HousePlaced on Calendar Order of 3rd Reading - Short Debate
  4/13/2016HouseThird Reading - Short Debate - Passed 113-000-000
  4/14/2016SenateArrive in Senate
  4/14/2016SenatePlaced on Calendar Order of First Reading April 18, 2016
  4/14/2016SenateChief Senate Sponsor Sen. Terry Link
  4/18/2016SenateFirst Reading
  4/18/2016SenateReferred to Assignments
  4/27/2016SenateAssigned to Revenue
  5/10/2016SenateDo Pass Revenue; 009-000-000
  5/10/2016SenatePlaced on Calendar Order of 2nd Reading May 11, 2016
  5/18/2016SenateSecond Reading
  5/18/2016SenatePlaced on Calendar Order of 3rd Reading May 19, 2016
  5/26/2016SenateAdded as Alternate Co-Sponsor Sen. John G. Mulroe
  5/26/2016SenateThird Reading - Passed; 054-000-000
  5/26/2016HousePassed Both Houses
  6/24/2016HouseSent to the Governor
  7/28/2016HouseGovernor Approved
  7/28/2016HouseEffective Date January 1, 2017
  7/28/2016HousePublic Act . . . . . . . . . 99-0641

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