102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB2887

 

Introduced 2/19/2021, by Rep. Adam Niemerg

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 5/806
5 ILCS 100/5-45.8 new

    Amends the Illinois Income Tax Act. Provides that a taxpayer who notifies the Department of Revenue that the taxpayer would face financial hardship in the payment of estimated taxes shall be granted a hardship waiver and shall not be subject to a penalty for failing to pay estimated tax. Amends the Illinois Administrative Procedure Act to provide for emergency rulemaking. Effective immediately.


LRB102 11472 HLH 16806 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB2887LRB102 11472 HLH 16806 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
5adding Section 806 as follows:
 
6    (35 ILCS 5/806)
7    Sec. 806. Exemption from penalty. An individual taxpayer
8shall not be subject to a penalty for failing to pay estimated
9tax as required by Section 803 if the taxpayer is 65 years of
10age or older and is a permanent resident of a nursing home. For
11purposes of this Section, "nursing home" means a skilled
12nursing or intermediate long term care facility that is
13subject to licensure by the Illinois Department of Public
14Health under the Nursing Home Care Act, the Specialized Mental
15Health Rehabilitation Act of 2013, the ID/DD Community Care
16Act, or the MC/DD Act.
17    In addition, for tax years beginning on or after January
181, 2021 and beginning prior to January 1, 2023, an individual
19or corporate taxpayer shall not be subject to a penalty for
20failing to pay estimated tax as required by this Article if the
21taxpayer is granted a hardship waiver by the Department. The
22Department shall grant a hardship waiver if the taxpayer
23notifies the Department in the form and manner prescribed by

 

 

HB2887- 2 -LRB102 11472 HLH 16806 b

1the Department that the taxpayer would face financial hardship
2in the payment of estimated taxes under this Article. The
3Department may adopt rules, including emergency rules, to
4implement this amendatory Act of the 102nd General Assembly,
5and may prescribe an application process which would allow an
6eligible taxpayer to qualify for the hardship waiver.
7(Source: P.A. 98-104, eff. 7-22-13; 99-180, eff. 7-29-15.)
 
8    Section 10. The Illinois Administrative Procedure Act is
9amended by adding Section 5-45.8 as follows:
 
10    (5 ILCS 100/5-45.8 new)
11    Sec. 5-45.8. Emergency rulemaking; estimated taxes. To
12provide for the expeditious and timely implementation of this
13amendatory Act of the 102nd General Assembly, emergency rules
14implementing the changes made by this amendatory Act of the
15102nd General Assembly to Section 806 of the Illinois Income
16Tax Act may be adopted in accordance with Section 5-45 by the
17Department of Revenue. The adoption of emergency rules
18authorized by Section 5-45 and this Section is deemed to be
19necessary for the public interest, safety, and welfare.
20    This Section is repealed on January 1, 2027.
 
21    Section 99. Effective date. This Act takes effect upon
22becoming law.