Illinois General Assembly - Full Text of HB5142
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Full Text of HB5142  102nd General Assembly

HB5142enr 102ND GENERAL ASSEMBLY

  
  
  

 


 
HB5142 EnrolledLRB102 24825 BMS 34070 b

1    AN ACT concerning regulation.
 
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 513 and by changing Section 917 as follows:
 
6    (35 ILCS 5/513 new)
7    Sec. 513. Health benefits; easy enrollment program.
8    (a) For tax years ending on or after December 31, 2022, the
9Department shall print on each standard individual income tax
10return a single provision that (i) allows the taxpayer to
11request information about the taxpayer's eligibility for
12health insurance benefits and (ii) authorizes the Department
13to share the taxpayer's income information with the State
14health benefits exchange for that purpose if a State health
15benefits exchange is operational. The Department shall
16indicate on the return that, by marking the provision under
17this subsection (a), the taxpayer is authorizing the
18Department to provide health insurance eligibility information
19to the taxpayer and to share the taxpayer's income information
20with the State health benefits exchange.
21    (b) By June 1 and October 1 of each year, the Department of
22Healthcare and Family Services and the Department of Insurance
23shall provide the Department with a form letter describing

 

 

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1health insurance enrollment options for taxpayers. This
2subsection (b) shall not apply in any calendar year if, as of
3January 1 of that calendar year, the State health benefits
4exchange is operational.
5    (c) By July 1 and November 1 of each year, the Department
6shall send, by e-mail or first class mail, the most recent form
7letter prepared under subsection (b) to the taxpayers who have
8indicated on their most recent individual income tax return
9that they would like to request information about their
10eligibility for health insurance benefits. This subsection (c)
11shall not apply in any calendar year if, as of January 1 of
12that calendar year, the State health benefits exchange is
13operational.
14    (d) Any marketplace enrollment platform for a State health
15benefits exchange that becomes operational on or after the
16effective date of this amendatory Act of the 102nd General
17Assembly must interface with the Department's tax system. As
18soon as the State health benefits exchange is operational, the
19Director shall make individual income tax information
20available to the State health benefits exchange if the
21disclosure is authorized by the taxpayer on the individual
22income tax return that contains that information. The
23Department is not required to provide income tax information
24to the State health benefits exchange under this subsection
25(d) for a tax year that begins more than 2 years prior to the
26date the State health benefits exchange is operational. The

 

 

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1State health benefits exchange shall use the information
2provided by the Department to assess the individual taxpayer's
3potential eligibility for health insurance premium tax credits
4and Medicaid. The State health benefits exchange shall inform
5the taxpayer of the results of its eligibility assessment.
6    (e) As used in this Section, "State health benefits
7exchange" means a State health benefits exchange established
8by the State of Illinois in accordance with Section 1311 of the
9federal Patient Protection and Affordable Care Act.
 
10    (35 ILCS 5/917)  (from Ch. 120, par. 9-917)
11    Sec. 917. Confidentiality and information sharing.
12    (a) Confidentiality. Except as provided in this Section,
13all information received by the Department from returns filed
14under this Act, or from any investigation conducted under the
15provisions of this Act, shall be confidential, except for
16official purposes within the Department or pursuant to
17official procedures for collection of any State tax or
18pursuant to an investigation or audit by the Illinois State
19Scholarship Commission of a delinquent student loan or
20monetary award or enforcement of any civil or criminal penalty
21or sanction imposed by this Act or by another statute imposing
22a State tax, and any person who divulges any such information
23in any manner, except for such purposes and pursuant to order
24of the Director or in accordance with a proper judicial order,
25shall be guilty of a Class A misdemeanor. However, the

 

 

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1provisions of this paragraph are not applicable to information
2furnished to (i) the Department of Healthcare and Family
3Services (formerly Department of Public Aid), State's
4Attorneys, and the Attorney General for child support
5enforcement purposes and (ii) a licensed attorney representing
6the taxpayer where an appeal or a protest has been filed on
7behalf of the taxpayer. If it is necessary to file information
8obtained pursuant to this Act in a child support enforcement
9proceeding, the information shall be filed under seal. The
10furnishing upon request of the Auditor General, or his or her
11authorized agents, for official use of returns filed and
12information related thereto under this Act is deemed to be an
13official purpose within the Department within the meaning of
14this Section.
15    (b) Public information. Nothing contained in this Act
16shall prevent the Director from publishing or making available
17to the public the names and addresses of persons filing
18returns under this Act, or from publishing or making available
19reasonable statistics concerning the operation of the tax
20wherein the contents of returns are grouped into aggregates in
21such a way that the information contained in any individual
22return shall not be disclosed.
23    (c) Governmental agencies. The Director may make available
24to the Secretary of the Treasury of the United States or his
25delegate, or the proper officer or his delegate of any other
26state imposing a tax upon or measured by income, for

 

 

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1exclusively official purposes, information received by the
2Department in the administration of this Act, but such
3permission shall be granted only if the United States or such
4other state, as the case may be, grants the Department
5substantially similar privileges. The Director may exchange
6information with the Department of Healthcare and Family
7Services and the Department of Human Services (acting as
8successor to the Department of Public Aid under the Department
9of Human Services Act) for the purpose of verifying sources
10and amounts of income and for other purposes directly
11connected with the administration of this Act, the Illinois
12Public Aid Code, and any other health benefit program
13administered by the State. The Director may exchange
14information with the Director of the Department of Employment
15Security for the purpose of verifying sources and amounts of
16income and for other purposes directly connected with the
17administration of this Act and Acts administered by the
18Department of Employment Security. The Director may make
19available to the Illinois Workers' Compensation Commission
20information regarding employers for the purpose of verifying
21the insurance coverage required under the Workers'
22Compensation Act and Workers' Occupational Diseases Act. The
23Director may exchange information with the Illinois Department
24on Aging for the purpose of verifying sources and amounts of
25income for purposes directly related to confirming eligibility
26for participation in the programs of benefits authorized by

 

 

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1the Senior Citizens and Persons with Disabilities Property Tax
2Relief and Pharmaceutical Assistance Act. The Director may
3exchange information with the State Treasurer's Office and the
4Department of Employment Security for the purpose of
5implementing, administering, and enforcing the Illinois Secure
6Choice Savings Program Act. The Director may exchange
7information with the State Treasurer's Office for the purpose
8of administering the Revised Uniform Unclaimed Property Act or
9successor Acts. The Director may exchange information with the
10State Treasurer's Office for the purpose of administering the
11Illinois Higher Education Savings Program established under
12Section 16.8 of the State Treasurer Act. The Director may make
13individual income tax information available to the State
14health benefits exchange, as defined in Section 513, if the
15disclosure is authorized by the taxpayer pursuant to Section
16513.
17    The Director may make available to any State agency,
18including the Illinois Supreme Court, which licenses persons
19to engage in any occupation, information that a person
20licensed by such agency has failed to file returns under this
21Act or pay the tax, penalty and interest shown therein, or has
22failed to pay any final assessment of tax, penalty or interest
23due under this Act. The Director may make available to any
24State agency, including the Illinois Supreme Court,
25information regarding whether a bidder, contractor, or an
26affiliate of a bidder or contractor has failed to file returns

 

 

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1under this Act or pay the tax, penalty, and interest shown
2therein, or has failed to pay any final assessment of tax,
3penalty, or interest due under this Act, for the limited
4purpose of enforcing bidder and contractor certifications. For
5purposes of this Section, the term "affiliate" means any
6entity that (1) directly, indirectly, or constructively
7controls another entity, (2) is directly, indirectly, or
8constructively controlled by another entity, or (3) is subject
9to the control of a common entity. For purposes of this
10subsection (a), an entity controls another entity if it owns,
11directly or individually, more than 10% of the voting
12securities of that entity. As used in this subsection (a), the
13term "voting security" means a security that (1) confers upon
14the holder the right to vote for the election of members of the
15board of directors or similar governing body of the business
16or (2) is convertible into, or entitles the holder to receive
17upon its exercise, a security that confers such a right to
18vote. A general partnership interest is a voting security.
19    The Director may make available to any State agency,
20including the Illinois Supreme Court, units of local
21government, and school districts, information regarding
22whether a bidder or contractor is an affiliate of a person who
23is not collecting and remitting Illinois Use taxes, for the
24limited purpose of enforcing bidder and contractor
25certifications.
26    The Director may also make available to the Secretary of

 

 

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1State information that a corporation which has been issued a
2certificate of incorporation by the Secretary of State has
3failed to file returns under this Act or pay the tax, penalty
4and interest shown therein, or has failed to pay any final
5assessment of tax, penalty or interest due under this Act. An
6assessment is final when all proceedings in court for review
7of such assessment have terminated or the time for the taking
8thereof has expired without such proceedings being instituted.
9For taxable years ending on or after December 31, 1987, the
10Director may make available to the Director or principal
11officer of any Department of the State of Illinois,
12information that a person employed by such Department has
13failed to file returns under this Act or pay the tax, penalty
14and interest shown therein. For purposes of this paragraph,
15the word "Department" shall have the same meaning as provided
16in Section 3 of the State Employees Group Insurance Act of
171971.
18    (d) The Director shall make available for public
19inspection in the Department's principal office and for
20publication, at cost, administrative decisions issued on or
21after January 1, 1995. These decisions are to be made
22available in a manner so that the following taxpayer
23information is not disclosed:
24        (1) The names, addresses, and identification numbers
25    of the taxpayer, related entities, and employees.
26        (2) At the sole discretion of the Director, trade

 

 

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1    secrets or other confidential information identified as
2    such by the taxpayer, no later than 30 days after receipt
3    of an administrative decision, by such means as the
4    Department shall provide by rule.
5    The Director shall determine the appropriate extent of the
6deletions allowed in paragraph (2). In the event the taxpayer
7does not submit deletions, the Director shall make only the
8deletions specified in paragraph (1).
9    The Director shall make available for public inspection
10and publication an administrative decision within 180 days
11after the issuance of the administrative decision. The term
12"administrative decision" has the same meaning as defined in
13Section 3-101 of Article III of the Code of Civil Procedure.
14Costs collected under this Section shall be paid into the Tax
15Compliance and Administration Fund.
16    (e) Nothing contained in this Act shall prevent the
17Director from divulging information to any person pursuant to
18a request or authorization made by the taxpayer, by an
19authorized representative of the taxpayer, or, in the case of
20information related to a joint return, by the spouse filing
21the joint return with the taxpayer.
22(Source: P.A. 102-61, eff. 7-9-21; 102-129, eff. 7-23-21;
23revised 8-10-21.)
 
24    Section 99. Effective date. This Act takes effect upon
25becoming law.