Full Text of HB0958 93rd General Assembly
HB0958sam002 93RD GENERAL ASSEMBLY
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Sen. Kirk W. Dillard
Filed: 5/13/2004
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| AMENDMENT TO HOUSE BILL 958
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| AMENDMENT NO. ______. Amend House Bill 958, AS AMENDED, by | 3 |
| replacing everything after the enacting clause with the | 4 |
| following:
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| "Section 5. The Illinois Income Tax Act is amended by | 6 |
| changing Section 917 as follows:
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| (35 ILCS 5/917) (from Ch. 120, par. 9-917)
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| Sec. 917. Confidentiality and information sharing.
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| (a) Confidentiality.
Except as provided in this Section, | 10 |
| all information received by the Department
from returns filed | 11 |
| under this Act, or from any investigation conducted under
the | 12 |
| provisions of this Act, shall be confidential, except for | 13 |
| official purposes
within the Department or pursuant to official | 14 |
| procedures for collection
of any State tax or pursuant to an | 15 |
| investigation or audit by the Illinois
State Scholarship | 16 |
| Commission of a delinquent student loan or monetary award
or | 17 |
| enforcement of any civil or criminal penalty or sanction
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| imposed by this Act or by another statute imposing a State tax, | 19 |
| and any
person who divulges any such information in any manner, | 20 |
| except for such
purposes and pursuant to order of the Director | 21 |
| or in accordance with a proper
judicial order, shall be guilty | 22 |
| of a Class A misdemeanor. However, the
provisions of this | 23 |
| paragraph are not applicable to information furnished
to a | 24 |
| licensed attorney representing the taxpayer where an appeal or |
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| a protest
has been filed on behalf of the taxpayer.
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| (b) Public information. Nothing contained in this Act shall | 3 |
| prevent
the Director from publishing or making available to the | 4 |
| public the names
and addresses of persons filing returns under | 5 |
| this Act, or from publishing
or making available reasonable | 6 |
| statistics concerning the operation of the
tax wherein the | 7 |
| contents of returns are grouped into aggregates in such a
way | 8 |
| that the information contained in any individual return shall | 9 |
| not be
disclosed.
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| (c) Governmental agencies. The Director may make available | 11 |
| to the
Secretary of the Treasury of the United States or his | 12 |
| delegate, or the
proper officer or his delegate of any other | 13 |
| state imposing a tax upon or
measured by income, for | 14 |
| exclusively official purposes, information received
by the | 15 |
| Department in the administration of this Act, but such | 16 |
| permission
shall be granted only if the United States or such | 17 |
| other state, as the case
may be, grants the Department | 18 |
| substantially similar privileges. The Director
may exchange | 19 |
| information with the Illinois Department of Public Aid and the
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| Department of Human Services (acting as successor to the | 21 |
| Department of Public
Aid under the Department of Human Services | 22 |
| Act) for
the purpose of verifying sources and amounts of income | 23 |
| and for other purposes
directly connected with the | 24 |
| administration of this Act and the Illinois
Public Aid Code. | 25 |
| The Director may exchange information with the Director of
the | 26 |
| Department of Employment Security for the purpose of verifying | 27 |
| sources
and amounts of income and for other purposes directly | 28 |
| connected with the
administration of this Act and Acts | 29 |
| administered by the Department of
Employment
Security.
The | 30 |
| Director may make available to the Illinois Industrial | 31 |
| Commission
information regarding employers for the purpose of | 32 |
| verifying the insurance
coverage required under the Workers' | 33 |
| Compensation Act and Workers'
Occupational Diseases Act.
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| The Director may make available to any State agency, |
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| including the
Illinois Supreme Court, which licenses persons to | 2 |
| engage in any occupation,
information that a person licensed by | 3 |
| such agency has failed to file
returns under this Act or pay | 4 |
| the tax, penalty and interest shown therein,
or has failed to | 5 |
| pay any final assessment of tax, penalty or interest due
under | 6 |
| this Act.
The Director may make available to any State agency, | 7 |
| including the Illinois
Supreme
Court, information regarding | 8 |
| whether a bidder, contractor, or an affiliate of a
bidder or
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| contractor has failed to file returns under this Act or pay the | 10 |
| tax, penalty,
and interest
shown therein, or has failed to pay | 11 |
| any final assessment of tax, penalty, or
interest due
under | 12 |
| this Act, for the limited purpose of enforcing bidder and | 13 |
| contractor
certifications.
For purposes of this Section, the | 14 |
| term "affiliate" means any entity that (1)
directly,
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| indirectly, or constructively controls another entity, (2) is | 16 |
| directly,
indirectly, or
constructively controlled by another | 17 |
| entity, or (3) is subject to the control
of
a common
entity. | 18 |
| For purposes of this subsection (a), an entity controls another | 19 |
| entity
if
it owns,
directly or individually, more than 10% of | 20 |
| the voting securities of that
entity.
As used in
this | 21 |
| subsection (a), the term "voting security" means a security | 22 |
| that (1)
confers upon the
holder the right to vote for the | 23 |
| election of members of the board of directors
or similar
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| governing body of the business or (2) is convertible into, or | 25 |
| entitles the
holder to receive
upon its exercise, a security | 26 |
| that confers such a right to vote. A general
partnership
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| interest is a voting security.
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| The Director may make available to any State agency, | 29 |
| including the
Illinois
Supreme Court, units of local | 30 |
| government, and school districts, information
regarding
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| whether a bidder or contractor is an affiliate of a person who | 32 |
| is not
collecting
and
remitting Illinois Use taxes, for the | 33 |
| limited purpose of enforcing bidder and
contractor
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| certifications.
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| The Director may also make available to the Secretary of | 2 |
| State
information that a corporation which has been issued a | 3 |
| certificate of
incorporation by the Secretary of State has | 4 |
| failed to file returns under
this Act or pay the tax, penalty | 5 |
| and interest shown therein, or has failed
to pay any final | 6 |
| assessment of tax, penalty or interest due under this Act.
An | 7 |
| assessment is final when all proceedings in court for
review of | 8 |
| such assessment have terminated or the time for the taking
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| thereof has expired without such proceedings being instituted. | 10 |
| For
taxable years ending on or after December 31, 1987, the | 11 |
| Director may make
available to the Director or principal | 12 |
| officer of any Department of the
State of Illinois, information | 13 |
| that a person employed by such Department
has failed to file | 14 |
| returns under this Act or pay the tax, penalty and
interest | 15 |
| shown therein. For purposes of this paragraph, the word
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| "Department" shall have the same meaning as provided in Section | 17 |
| 3 of the
State Employees Group Insurance Act of 1971.
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| The Director shall make information available to the | 19 |
| Administrative Office of the Illinois Courts, county boards, | 20 |
| jury administrators, and jury commissions concerning | 21 |
| individuals filing Illinois income tax returns in order to | 22 |
| allow compilation of jury lists under the Jury Act and the Jury | 23 |
| Commission Act.
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| (d) The Director shall make available for public
inspection | 25 |
| in the Department's principal office and for publication, at | 26 |
| cost,
administrative decisions issued on or after January
1, | 27 |
| 1995. These decisions are to be made available in a manner so | 28 |
| that the
following
taxpayer information is not disclosed:
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| (1) The names, addresses, and identification numbers | 30 |
| of the taxpayer,
related entities, and employees.
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| (2) At the sole discretion of the Director, trade | 32 |
| secrets
or other confidential information identified as | 33 |
| such by the taxpayer, no later
than 30 days after receipt | 34 |
| of an administrative decision, by such means as the
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| Department shall provide by rule.
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| The Director shall determine the
appropriate extent of the
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| deletions allowed in paragraph (2). In the event the taxpayer | 4 |
| does not submit
deletions,
the Director shall make only the | 5 |
| deletions specified in paragraph (1).
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| The Director shall make available for public inspection and | 7 |
| publication an
administrative decision within 180 days after | 8 |
| the issuance of the
administrative
decision. The term | 9 |
| "administrative decision" has the same meaning as defined in
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| Section 3-101 of Article III of the Code of Civil Procedure. | 11 |
| Costs collected
under this Section shall be paid into the Tax | 12 |
| Compliance and Administration
Fund.
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| (e) Nothing contained in this Act shall prevent the | 14 |
| Director from
divulging
information to any person pursuant to a | 15 |
| request or authorization made by the
taxpayer, by an authorized | 16 |
| representative of the taxpayer, or, in the case of
information | 17 |
| related to a joint return, by the spouse filing the joint | 18 |
| return
with the taxpayer.
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| (Source: P.A. 93-25, eff. 6-20-03.)
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| Section 10. The Jury Act is amended by changing Sections 1 | 21 |
| and 1b as follows:
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| (705 ILCS 305/1) (from Ch. 78, par. 1)
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| Sec. 1. The county board of each county, except those | 24 |
| counties which
have a jury administrator or
jury commissioners
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| as provided in the Jury Commission Act, shall, at or before the | 26 |
| time of its
meeting, in
September, in each year, or at any time | 27 |
| thereafter, when necessary for
the purpose of this Act, make a | 28 |
| list of the legal voters , the individuals filing returns under | 29 |
| the Illinois Income Tax Act, and the
Illinois driver's license, | 30 |
| Illinois Identification Card, and Illinois
Disabled Person | 31 |
| Identification Card holders of the county, giving the place
of
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| residence of each name on the list, to be known as a jury list. |
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| The list
shall be made by choosing every tenth name, or other | 2 |
| whole number rate
necessary to obtain the number required, from | 3 |
| the latest voter registration ,
and
drivers license, Illinois | 4 |
| Identification Card, and Illinois Disabled
Person | 5 |
| Identification Card holders lists , and the list of individuals | 6 |
| filing returns under the Illinois Income Tax Act
of the county. | 7 |
| In compiling the jury
list, duplication of names shall be | 8 |
| avoided to the extent practicable.
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| As used in this Act, "jury administrator" is defined as | 10 |
| under Section 0.05
of the Jury Commission Act.
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| (Source: P.A. 90-482, eff. 1-1-98.)
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| (705 ILCS 305/1b) (from Ch. 78, par. 1b)
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| Sec. 1b. The combination of the lists of registered voters , | 14 |
| individuals filing returns under the Illinois Income Tax Act, | 15 |
| and driver's
license, Illinois Identification Card, or | 16 |
| Illinois Disabled Person
Identification Card holders and the | 17 |
| preparation of jury lists under this Act
shall,
when requested | 18 |
| by the Chief Judge or his designee, be accomplished through
the | 19 |
| services of the Administrative Office of the Illinois Courts.
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| (Source: P.A. 88-27.)
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| Section 15. The Jury Commission Act is amended by changing | 22 |
| Sections 2 and 2a as follows:
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| (705 ILCS 310/2) (from Ch. 78, par. 25)
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| Sec. 2. In a county
with a population of at least 3,000,000 | 25 |
| in which a jury administrator
or jury commissioners have been | 26 |
| appointed, the
jury administrator or commissioners, upon
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| entering upon the duties of their office, and every year
4 | 28 |
| years thereafter,
shall prepare a list of all legal voters , all | 29 |
| individuals filing returns under the Illinois Income Tax Act, | 30 |
| and all
Illinois driver's license, Illinois Identification | 31 |
| Card, and Illinois
Disabled Person Identification Card holders |
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| of each town or precinct of the
county possessing the necessary | 2 |
| legal qualifications for jury duty, to be
known as the jury | 3 |
| list. In a county with a population of less than
3,000,000 in | 4 |
| which
a jury administrator or
jury commissioners have been | 5 |
| appointed, the
jury administrator or
jury
commissioners upon | 6 |
| entering upon the duties of their office, and each year
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| thereafter, shall prepare a list of all Illinois driver's | 8 |
| license, Illinois
Identification Card, and Illinois Disabled | 9 |
| Person Identification Card holders ,
and all registered voters , | 10 |
| and all individuals filing returns under the Illinois Income | 11 |
| Tax Act of the county to be known as the jury list.
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| The jury list may be revised and amended annually in the | 13 |
| discretion of
the commissioners or jury administrator.
Any
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| record kept by the jury commissioners or jury administrator
for | 15 |
| over 4
years may be destroyed at their discretion. The name of | 16 |
| each person on
the list shall be entered in a book or books to | 17 |
| be kept for that
purpose, and opposite the name shall be | 18 |
| entered his or her age and
place of residence, giving street | 19 |
| and number, if any.
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| The
jury administrator,
jury commissioners, or the | 21 |
| Administrative Office of the Illinois
Courts shall receive an | 22 |
| up-to-date list of Illinois driver's
license, Illinois | 23 |
| Identification Card, and Illinois Disabled Person
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| Identification Card holders from the Secretary of State as | 25 |
| provided in
Section 1a of the Jury Act. In compiling the jury | 26 |
| list,
duplication of names shall be avoided to the extent | 27 |
| practicable.
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| Whenever the name of a registered voter ,
or an Illinois | 29 |
| driver's license,
Illinois Identification Card, or Illinois | 30 |
| Disabled Person
Identification Card holder , or an individual | 31 |
| filing a return under the Illinois Income Tax Act appearing | 32 |
| upon this jury list is transferred to
the active jury list in | 33 |
| the manner prescribed by Section 8 of this Act, the
following | 34 |
| additional
information shall be recorded after the name of the |
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| voter: the age
of the voter, his or her occupation, if any, | 2 |
| whether or not he or she is a
resident residing with his or her | 3 |
| family and whether or not he or she is an
owner or life tenant | 4 |
| of real estate in the county.
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| (Source: P.A. 90-482, eff. 1-1-98.)
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| (705 ILCS 310/2a) (from Ch. 78, par. 25a)
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| Sec. 2a. The combination of the lists of registered voters,
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| driver's license, Illinois Identification Card, and Illinois | 9 |
| Disabled Person
Identification Card holders , and those | 10 |
| individuals filing a return under the Illinois Income Tax Act | 11 |
| and the preparation of jury lists under this Act
shall, when | 12 |
| requested by the Chief Judge or his designee, be accomplished
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| through the services of the Administrative Office of the | 14 |
| Illinois Courts.
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| (Source: P.A. 88-27.)
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| Section 90. The State Mandates Act is amended by adding | 17 |
| Section 8.28 as
follows:
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| (30 ILCS 805/8.28 new)
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| Sec. 8.28. Exempt mandate. Notwithstanding Sections 6 and 8 | 20 |
| of this
Act, no reimbursement by the State is required for the | 21 |
| implementation of
any mandate created by this amendatory Act of | 22 |
| the 93rd General Assembly. ".
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