HB5053 97TH GENERAL ASSEMBLY

LRB097 17954 HLH 63177 b

97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
HB5053

Introduced 2/7/2012, by Rep. David R. Leitch

SYNOPSIS AS INTRODUCED:

20 ILCS 2505/2505-200

was 20 ILCS 2505/39c-1a

Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that, by January 1, 2014, the Department shall (instead of may) adopt rules to authorize the electronic filing of any return or document required to be filed under any Act administered by the Department.

FISCAL NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Department of Revenue Law of the Civil Administrative Code of Illinois is amended by changing Section 2505-200 as follows:

(20 ILCS 2505/2505-200) (was 20 ILCS 2505/39c-1a)

Sec. 2505-200. Electronic filing rules.

(a) By January 1, 2014, the The Department shall may adopt rules to authorize the electronic filing of any return or document required to be filed under any Act administered by the Department.

(b) (Blank). The Department may adopt rules to require the electronic filing of the income and replacement tax return required to be filed under the Illinois Income Tax Act for a taxable year by any taxpayer (other than an individual) who is required to file its federal income tax return electronically for the taxable year.

(c) In the case of an electronically filed return or other document required to be filed with the Department or maintained by any taxpayer, these rules may set forth standards that provide for acceptance of a signature in a form other than in the proper handwriting of the person.

(Source: P.A. 96-520, eff. 8-14-09.)