Full Text of SB2194 98th General Assembly
SB2194sam002 98TH GENERAL ASSEMBLY | Sen. John M. Sullivan Filed: 4/15/2013
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| 1 | | AMENDMENT TO SENATE BILL 2194
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 2194, AS AMENDED, | 3 | | by replacing everything after the enacting clause with the | 4 | | following:
| 5 | | "Section 5. The Department of Revenue Law of the
Civil | 6 | | Administrative Code of Illinois is amended by changing Section | 7 | | 2505-200 as follows:
| 8 | | (20 ILCS 2505/2505-200) (was 20 ILCS 2505/39c-1a)
| 9 | | Sec. 2505-200. Electronic filing rules. | 10 | | (a) The Department may adopt
rules to authorize the | 11 | | electronic filing of any return or document required to
be | 12 | | filed under any Act administered by the Department. | 13 | | (b) The Department may adopt rules to require the | 14 | | electronic filing of the income and replacement tax return | 15 | | required to be filed under the Illinois Income Tax Act for a | 16 | | taxable year by any taxpayer (other than an individual) who is |
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| 1 | | required to file its federal income tax return electronically | 2 | | for the taxable year. | 3 | | (c)
In the case of an electronically filed return or other | 4 | | document required to
be filed with the Department or maintained | 5 | | by any taxpayer, these rules may set
forth standards that | 6 | | provide for acceptance of a signature in a form other than
in | 7 | | the proper handwriting of the person.
| 8 | | (d) The Department may adopt rules to require electronic | 9 | | filing of any return or document that is required to be filed | 10 | | on or after January 1, 2014 (without regard to extensions) | 11 | | under any Act administered by the Department, provided that: | 12 | | (1) no individual taxpayer shall be required to file | 13 | | electronically any return or document required to be filed | 14 | | under the Illinois Income Tax Act except as expressly | 15 | | provided in that Act; and | 16 | | (2) such rules shall require the Department to grant a | 17 | | waiver of the electronic filing requirement for any | 18 | | taxpayer who petitions for a waiver and demonstrates that | 19 | | the taxpayer does not have reasonably convenient ability to | 20 | | comply with the electronic filing requirement. Such | 21 | | waivers shall be for a period not to exceed 2 years, but | 22 | | may be renewed an unlimited number of times for periods not | 23 | | to exceed 2 years each. | 24 | | (Source: P.A. 96-520, eff. 8-14-09.)
| 25 | | Section 10. The Uniform Penalty and Interest Act is amended |
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| 1 | | by changing Section 3-8 and by adding Section 3-3.5 as follows: | 2 | | (35 ILCS 735/3-3.5 new) | 3 | | Sec. 3-3.5. Failure to comply with electronic filing and | 4 | | payment requirements. | 5 | | (a) Any person who is required to file electronically any | 6 | | information return or any return due under Section 3-1002 of | 7 | | the Illinois Vehicle Code, and who fails to file the return | 8 | | electronically, shall be subject to a penalty equal to $50 for | 9 | | each such failure. | 10 | | (b) Any person who is required to file electronically any | 11 | | return (other than an information return) that is required to | 12 | | be filed under the Illinois Income Tax Act, and who fails to | 13 | | file the return electronically, shall be subject to a penalty | 14 | | for each such failure equal to: | 15 | | (1) for each tax return required to be filed under | 16 | | Section 502 of the Illinois Income Tax Act, the greater of | 17 | | $250 or 5% of the amount of tax liability required to be | 18 | | shown on the return, computed without regard to any | 19 | | payments or credits allowable against the liability; and | 20 | | (2) for each tax return required to be filed under | 21 | | Section 704A or Section 711(a-5) of the Illinois Income Tax | 22 | | Act, the greater of $250 or 5% of the amount of tax | 23 | | required to be withheld for the period for which the return | 24 | | is required. | 25 | | (c) Any person who is required to file electronically any |
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| 1 | | return (other than information return or return due under | 2 | | Section 3-1002 of the Illinois Vehicle Code) that is required | 3 | | to be filed under any Act administered by the Department (other | 4 | | than the Illinois Income Tax Act), and who fails to file the | 5 | | return electronically, shall be subject to a penalty for each | 6 | | such failure equal to: | 7 | | (1) the amount of any discount allowable under Section | 8 | | 9 of the Use Tax Act, Section 9 of the Service Use Tax Act, | 9 | | Section 9 of the Service Occupation Tax Act, or Section 3 | 10 | | of the Retailers' Occupation Tax Act with regard to the tax | 11 | | reported on the return, provided that this penalty shall | 12 | | not apply to a taxpayer allowed to file the return | 13 | | annually; plus | 14 | | (2) the greater of $250 or 5% of the amount of tax | 15 | | liability required to be shown on the return, computed | 16 | | without regard to any payments or credits allowable against | 17 | | the tax. | 18 | | (d) Any person required to make any payment of tax to the | 19 | | Department electronically who fails to do so shall be subject | 20 | | to a penalty for each such failure equal to the lesser of | 21 | | $1,000 or 5% of the payment required to be made. | 22 | | (e) For purposes of this Section, an information return is | 23 | | any tax return (other than a return under Section 704A of the | 24 | | Illinois Income Tax Act) that is required by any tax Act | 25 | | administered by the Department to be filed with the Department | 26 | | and that does not, by law, require the payment of a tax |
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| 1 | | liability. | 2 | | (f) If, without regard to this subsection (f), a taxpayer | 3 | | would be subject to penalty under both Section 3-4 of this Act | 4 | | and subsection (a) of this Section with respect to the same | 5 | | information return, only the penalty under Section 3-4 of this | 6 | | Act shall apply. | 7 | | If, without regard to this subsection (f), a taxpayer would | 8 | | be subject to both a failure to file penalty in Section 3-3 of | 9 | | this Act and a penalty under either subsection (b) or (c) of | 10 | | this Section, only the failure to file penalty under Section | 11 | | 3-3 of this Act shall apply. | 12 | | If, without regard to this subsection (f), a taxpayer would | 13 | | be subject to both a failure to pay penalty under Section 3-3 | 14 | | of this Act and a penalty under subsection (d) of this Section, | 15 | | only the failure to pay penalty under Section 3-3 of this Act | 16 | | shall apply. | 17 | | (g) Except as provided in subsection (f) of this Section, | 18 | | the penalties imposed under this Section are in addition to all | 19 | | other penalties, and shall apply to returns and payments due | 20 | | (without regard to extensions) on or after January 1, 2014.
| 21 | | (35 ILCS 735/3-8) (from Ch. 120, par. 2603-8)
| 22 | | Sec. 3-8. No penalties if reasonable cause exists. The | 23 | | penalties imposed
under the provisions of Sections 3-3, 3-3.5, | 24 | | 3-4, 3-4.5, 3-5, and 3-7.5
of this Act shall not apply if the | 25 | | taxpayer shows that his failure to file a
return or pay tax at |
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| 1 | | the
required time was due to reasonable cause. Reasonable cause | 2 | | shall be
determined in each situation in accordance with the | 3 | | rules and regulations
promulgated by the Department. A taxpayer | 4 | | may protest the imposition of a
penalty under Section 3-3, | 5 | | 3-3.5, 3-4, 3-4.5, 3-5, or 3-7.5 on the basis
of reasonable | 6 | | cause without
protesting the underlying tax liability.
| 7 | | (Source: P.A. 91-803, eff. 1-1-01.)".
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