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| | 99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016 HB3176 Introduced , by Rep. La Shawn K. Ford SYNOPSIS AS INTRODUCED: |
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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.
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| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
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| | HB3176 | | LRB099 07633 HLH 27764 b |
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1 | | AN ACT concerning revenue.
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2 | | Be it enacted by the People of the State of Illinois,
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3 | | represented in the General Assembly:
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4 | | Section 5. The Illinois Income Tax Act is amended by adding |
5 | | Section 506.10 as follows: |
6 | | (35 ILCS 5/506.10 new) |
7 | | Sec. 506.10. Draft copy of returns. Any person who prepares |
8 | | a draft income tax return on behalf of another person shall |
9 | | mark the return with a stamp or watermark indicating that the |
10 | | return is a draft copy and is not intended for filing. |
11 | | For the purposes of this Section, "draft income tax return" |
12 | | means an income tax return that is not ready to be filed with |
13 | | the Department or the Internal Revenue Service.
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