Rep. Greg Harris

Filed: 2/14/2022





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2    AMENDMENT NO. ______. Amend House Bill 5142 on page 1,
3line 5, before "adding", by inserting "changing Section 917
4and by"; and
5on page 1, line 8, by replacing "All" with "For tax years
6beginning on or after January 1, 2022, all"; and
7on page 1, line 15, after "collected", by inserting "and
8authorized by the taxpayer to be shared"; and
9on page 1, immediately below line 16, by inserting the
11    "(35 ILCS 5/917)  (from Ch. 120, par. 9-917)
12    Sec. 917. Confidentiality and information sharing.
13    (a) Confidentiality. Except as provided in this Section,
14all information received by the Department from returns filed



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1under this Act, or from any investigation conducted under the
2provisions of this Act, shall be confidential, except for
3official purposes within the Department or pursuant to
4official procedures for collection of any State tax or
5pursuant to an investigation or audit by the Illinois State
6Scholarship Commission of a delinquent student loan or
7monetary award or enforcement of any civil or criminal penalty
8or sanction imposed by this Act or by another statute imposing
9a State tax, and any person who divulges any such information
10in any manner, except for such purposes and pursuant to order
11of the Director or in accordance with a proper judicial order,
12shall be guilty of a Class A misdemeanor. However, the
13provisions of this paragraph are not applicable to information
14furnished to (i) the Department of Healthcare and Family
15Services (formerly Department of Public Aid), State's
16Attorneys, and the Attorney General for child support
17enforcement purposes and (ii) a licensed attorney representing
18the taxpayer where an appeal or a protest has been filed on
19behalf of the taxpayer. If it is necessary to file information
20obtained pursuant to this Act in a child support enforcement
21proceeding, the information shall be filed under seal. The
22furnishing upon request of the Auditor General, or his or her
23authorized agents, for official use of returns filed and
24information related thereto under this Act is deemed to be an
25official purpose within the Department within the meaning of
26this Section.



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1    (b) Public information. Nothing contained in this Act
2shall prevent the Director from publishing or making available
3to the public the names and addresses of persons filing
4returns under this Act, or from publishing or making available
5reasonable statistics concerning the operation of the tax
6wherein the contents of returns are grouped into aggregates in
7such a way that the information contained in any individual
8return shall not be disclosed.
9    (c) Governmental agencies. The Director may make available
10to the Secretary of the Treasury of the United States or his
11delegate, or the proper officer or his delegate of any other
12state imposing a tax upon or measured by income, for
13exclusively official purposes, information received by the
14Department in the administration of this Act, but such
15permission shall be granted only if the United States or such
16other state, as the case may be, grants the Department
17substantially similar privileges. The Director may exchange
18information with the Department of Healthcare and Family
19Services and the Department of Human Services (acting as
20successor to the Department of Public Aid under the Department
21of Human Services Act) for the purpose of verifying sources
22and amounts of income and for other purposes directly
23connected with the administration of this Act, the Illinois
24Public Aid Code, and any other health benefit program
25administered by the State. The Director may exchange
26information with the Director of the Department of Employment



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1Security for the purpose of verifying sources and amounts of
2income and for other purposes directly connected with the
3administration of this Act and Acts administered by the
4Department of Employment Security. The Director may make
5available to the Illinois Workers' Compensation Commission
6information regarding employers for the purpose of verifying
7the insurance coverage required under the Workers'
8Compensation Act and Workers' Occupational Diseases Act. The
9Director may exchange information with the Illinois Department
10on Aging for the purpose of verifying sources and amounts of
11income for purposes directly related to confirming eligibility
12for participation in the programs of benefits authorized by
13the Senior Citizens and Persons with Disabilities Property Tax
14Relief and Pharmaceutical Assistance Act. The Director may
15exchange information with the State Treasurer's Office and the
16Department of Employment Security for the purpose of
17implementing, administering, and enforcing the Illinois Secure
18Choice Savings Program Act. The Director may exchange
19information with the State Treasurer's Office for the purpose
20of administering the Revised Uniform Unclaimed Property Act or
21successor Acts. The Director may exchange information with the
22State Treasurer's Office for the purpose of administering the
23Illinois Higher Education Savings Program established under
24Section 16.8 of the State Treasurer Act. The Director may make
25available to the Department of Healthcare and Family Services
26and the Department of Insurance individual income tax



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1information pursuant to Section 513 of this Act.
2    The Director may make available to any State agency,
3including the Illinois Supreme Court, which licenses persons
4to engage in any occupation, information that a person
5licensed by such agency has failed to file returns under this
6Act or pay the tax, penalty and interest shown therein, or has
7failed to pay any final assessment of tax, penalty or interest
8due under this Act. The Director may make available to any
9State agency, including the Illinois Supreme Court,
10information regarding whether a bidder, contractor, or an
11affiliate of a bidder or contractor has failed to file returns
12under this Act or pay the tax, penalty, and interest shown
13therein, or has failed to pay any final assessment of tax,
14penalty, or interest due under this Act, for the limited
15purpose of enforcing bidder and contractor certifications. For
16purposes of this Section, the term "affiliate" means any
17entity that (1) directly, indirectly, or constructively
18controls another entity, (2) is directly, indirectly, or
19constructively controlled by another entity, or (3) is subject
20to the control of a common entity. For purposes of this
21subsection (a), an entity controls another entity if it owns,
22directly or individually, more than 10% of the voting
23securities of that entity. As used in this subsection (a), the
24term "voting security" means a security that (1) confers upon
25the holder the right to vote for the election of members of the
26board of directors or similar governing body of the business



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1or (2) is convertible into, or entitles the holder to receive
2upon its exercise, a security that confers such a right to
3vote. A general partnership interest is a voting security.
4    The Director may make available to any State agency,
5including the Illinois Supreme Court, units of local
6government, and school districts, information regarding
7whether a bidder or contractor is an affiliate of a person who
8is not collecting and remitting Illinois Use taxes, for the
9limited purpose of enforcing bidder and contractor
11    The Director may also make available to the Secretary of
12State information that a corporation which has been issued a
13certificate of incorporation by the Secretary of State has
14failed to file returns under this Act or pay the tax, penalty
15and interest shown therein, or has failed to pay any final
16assessment of tax, penalty or interest due under this Act. An
17assessment is final when all proceedings in court for review
18of such assessment have terminated or the time for the taking
19thereof has expired without such proceedings being instituted.
20For taxable years ending on or after December 31, 1987, the
21Director may make available to the Director or principal
22officer of any Department of the State of Illinois,
23information that a person employed by such Department has
24failed to file returns under this Act or pay the tax, penalty
25and interest shown therein. For purposes of this paragraph,
26the word "Department" shall have the same meaning as provided



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1in Section 3 of the State Employees Group Insurance Act of
3    (d) The Director shall make available for public
4inspection in the Department's principal office and for
5publication, at cost, administrative decisions issued on or
6after January 1, 1995. These decisions are to be made
7available in a manner so that the following taxpayer
8information is not disclosed:
9        (1) The names, addresses, and identification numbers
10    of the taxpayer, related entities, and employees.
11        (2) At the sole discretion of the Director, trade
12    secrets or other confidential information identified as
13    such by the taxpayer, no later than 30 days after receipt
14    of an administrative decision, by such means as the
15    Department shall provide by rule.
16    The Director shall determine the appropriate extent of the
17deletions allowed in paragraph (2). In the event the taxpayer
18does not submit deletions, the Director shall make only the
19deletions specified in paragraph (1).
20    The Director shall make available for public inspection
21and publication an administrative decision within 180 days
22after the issuance of the administrative decision. The term
23"administrative decision" has the same meaning as defined in
24Section 3-101 of Article III of the Code of Civil Procedure.
25Costs collected under this Section shall be paid into the Tax
26Compliance and Administration Fund.



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1    (e) Nothing contained in this Act shall prevent the
2Director from divulging information to any person pursuant to
3a request or authorization made by the taxpayer, by an
4authorized representative of the taxpayer, or, in the case of
5information related to a joint return, by the spouse filing
6the joint return with the taxpayer.
7(Source: P.A. 102-61, eff. 7-9-21; 102-129, eff. 7-23-21;
8revised 8-10-21.)".