99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
HB2813

 

Introduced , by Rep. Patricia R. Bellock

 

SYNOPSIS AS INTRODUCED:
 
New Act

    Creates the Whistleblower Reward Program Act. Provides that the Department of Revenue is authorized to pay awards as it deems necessary for detecting underpayments of any tax administered by the Department.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 1. Short title. This Act may be cited as the
5Whistleblower Reward Program Act.
 
6    Section 5. Definitions. As used in this Act:
7    "Department" means the Department of Revenue.
8    "Illinois Independent Tax Tribunal" means the Illinois
9Independent Tax Tribunal established under the Illinois
10Independent Tax Tribunal Act of 2012.
 
11    Section 10. Awards to whistleblowers.
12    (a) The Department is authorized to pay such sums as it
13deems necessary for detecting underpayments of any tax
14administered by the Department in cases where such expenses are
15not otherwise provided for by law. Those amounts shall be paid
16from the proceeds of amounts collected by reason of the
17information provided, and any amount so collected shall be
18available for such payments.
19    (b) If a State's Attorney, the Department, the Illinois
20Independent Tax Tribunal, or the Attorney General proceeds with
21any administrative or judicial action based on information
22brought to that entity's attention by an individual under

 

 

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1subsection (a), then the Department may award that individual
2not more than 30% of the collected proceeds (including
3penalties, interest, additions to tax, and additional amounts)
4resulting from the action (including any related actions) or
5from any settlement in response to such action. The
6determination of the amount of such award shall depend upon the
7extent to which the individual substantially contributed to
8such action.
9    (c) If the action described in subsection (b) is one which
10the Department determines to be based principally on
11disclosures of specific allegations (other than information
12provided by the individual described in subsection (a))
13resulting from a judicial or administrative hearing, from a
14governmental report, hearing, audit, or investigation, or from
15the news media, the Department may award such sums as it
16considers appropriate, but in no case more than 10% of the
17collected proceeds (including penalties, interest, additions
18to tax, and additional amounts) resulting from the action
19(including any related actions) or from any settlement in
20response to such action, taking into account the significance
21of the individual's information and the role of such individual
22and any legal representative of such individual in contributing
23to such action.
24    (d) If the Department determines that the claim for an
25award this Section is brought by an individual who planned and
26initiated the actions that led to the underpayment of tax, then

 

 

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1the Department may appropriately reduce such award. If such
2individual is convicted of criminal conduct arising from the
3role described in this subsection, the Department shall deny
4any award.
5    (e) Any individual described in this Section may be
6represented by counsel.
 
7    Section 15. Submission under penalty of perjury. No award
8may be made under this Act based on information submitted to
9the Secretary unless such information is submitted under
10penalty of perjury.