99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
HB3176

 

Introduced , by Rep. La Shawn K. Ford

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 5/506.10 new

    Amends the Illinois Income Tax Act. Provides that a person who prepares a draft income tax return on behalf of another person shall mark the return with a stamp or watermark indicating that the return is a draft copy and is not intended for filing.


LRB099 07633 HLH 27764 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB3176LRB099 07633 HLH 27764 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Illinois Income Tax Act is amended by adding
5Section 506.10 as follows:
 
6    (35 ILCS 5/506.10 new)
7    Sec. 506.10. Draft copy of returns. Any person who prepares
8a draft income tax return on behalf of another person shall
9mark the return with a stamp or watermark indicating that the
10return is a draft copy and is not intended for filing.
11    For the purposes of this Section, "draft income tax return"
12means an income tax return that is not ready to be filed with
13the Department or the Internal Revenue Service.