Full Text of SB2420 99th General Assembly
SB2420sam001 99TH GENERAL ASSEMBLY | Sen. Daniel Biss Filed: 4/12/2016
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| 1 | | AMENDMENT TO SENATE BILL 2420
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 2420 on page 1 by | 3 | | inserting immediately below line 3 the following:
| 4 | | "Section 3. The Illinois Income Tax Act is amended by | 5 | | changing Section 917 as follows:
| 6 | | (35 ILCS 5/917) (from Ch. 120, par. 9-917)
| 7 | | Sec. 917. Confidentiality and information sharing.
| 8 | | (a) Confidentiality.
Except as provided in this Section, | 9 | | all information received by the Department
from returns filed | 10 | | under this Act, or from any investigation conducted under
the | 11 | | provisions of this Act, shall be confidential, except for | 12 | | official purposes
within the Department or pursuant to official | 13 | | procedures for collection
of any State tax or pursuant to an | 14 | | investigation or audit by the Illinois
State Scholarship | 15 | | Commission of a delinquent student loan or monetary award
or | 16 | | enforcement of any civil or criminal penalty or sanction
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| 1 | | imposed by this Act or by another statute imposing a State tax, | 2 | | and any
person who divulges any such information in any manner, | 3 | | except for such
purposes and pursuant to order of the Director | 4 | | or in accordance with a proper
judicial order, shall be guilty | 5 | | of a Class A misdemeanor. However, the
provisions of this | 6 | | paragraph are not applicable to information furnished
to (i) | 7 | | the Department of Healthcare and Family Services (formerly
| 8 | | Department of Public Aid), State's Attorneys, and the Attorney | 9 | | General for child support enforcement purposes and (ii) a | 10 | | licensed attorney representing the taxpayer where an appeal or | 11 | | a protest
has been filed on behalf of the taxpayer. If it is | 12 | | necessary to file information obtained pursuant to this Act in | 13 | | a child support enforcement proceeding, the information shall | 14 | | be filed under seal.
| 15 | | (b) Public information. Nothing contained in this Act shall | 16 | | prevent
the Director from publishing or making available to the | 17 | | public the names
and addresses of persons filing returns under | 18 | | this Act, or from publishing
or making available reasonable | 19 | | statistics concerning the operation of the
tax wherein the | 20 | | contents of returns are grouped into aggregates in such a
way | 21 | | that the information contained in any individual return shall | 22 | | not be
disclosed.
| 23 | | (c) Governmental agencies. The Director may make available | 24 | | to the
Secretary of the Treasury of the United States or his | 25 | | delegate, or the
proper officer or his delegate of any other | 26 | | state imposing a tax upon or
measured by income, for |
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| 1 | | exclusively official purposes, information received
by the | 2 | | Department in the administration of this Act, but such | 3 | | permission
shall be granted only if the United States or such | 4 | | other state, as the case
may be, grants the Department | 5 | | substantially similar privileges. The Director
may exchange | 6 | | information with the Department of Healthcare and Family | 7 | | Services and the
Department of Human Services (acting as | 8 | | successor to the Department of Public
Aid under the Department | 9 | | of Human Services Act) for
the purpose of verifying sources and | 10 | | amounts of income and for other purposes
directly connected | 11 | | with the administration of this Act, the Illinois Public Aid | 12 | | Code, and any other health benefit program administered by the | 13 | | State. The Director may exchange information with the Director | 14 | | of
the Department of Employment Security for the purpose of | 15 | | verifying sources
and amounts of income and for other purposes | 16 | | directly connected with the
administration of this Act and Acts | 17 | | administered by the Department of
Employment
Security.
The | 18 | | Director may make available to the Illinois Workers' | 19 | | Compensation Commission
information regarding employers for | 20 | | the purpose of verifying the insurance
coverage required under | 21 | | the Workers' Compensation Act and Workers'
Occupational | 22 | | Diseases Act. The Director may exchange information with the | 23 | | Illinois Department on Aging for the purpose of verifying | 24 | | sources and amounts of income for purposes directly related to | 25 | | confirming eligibility for participation in the programs of | 26 | | benefits authorized by the Senior Citizens and Persons with |
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| 1 | | Disabilities Property Tax Relief and Pharmaceutical Assistance | 2 | | Act. The Director may exchange information with the State | 3 | | Treasurer's Office and the Department of Employment Security | 4 | | for the purpose of implementing, administering, and enforcing | 5 | | the Illinois Secure Choice Savings Program Act.
| 6 | | The Director may make available to any State agency, | 7 | | including the
Illinois Supreme Court, which licenses persons to | 8 | | engage in any occupation,
information that a person licensed by | 9 | | such agency has failed to file
returns under this Act or pay | 10 | | the tax, penalty and interest shown therein,
or has failed to | 11 | | pay any final assessment of tax, penalty or interest due
under | 12 | | this Act.
The Director may make available to any State agency, | 13 | | including the Illinois
Supreme
Court, information regarding | 14 | | whether a bidder, contractor, or an affiliate of a
bidder or
| 15 | | contractor has failed to file returns under this Act or pay the | 16 | | tax, penalty,
and interest
shown therein, or has failed to pay | 17 | | any final assessment of tax, penalty, or
interest due
under | 18 | | this Act, for the limited purpose of enforcing bidder and | 19 | | contractor
certifications.
For purposes of this Section, the | 20 | | term "affiliate" means any entity that (1)
directly,
| 21 | | indirectly, or constructively controls another entity, (2) is | 22 | | directly,
indirectly, or
constructively controlled by another | 23 | | entity, or (3) is subject to the control
of
a common
entity. | 24 | | For purposes of this subsection (a), an entity controls another | 25 | | entity
if
it owns,
directly or individually, more than 10% of | 26 | | the voting securities of that
entity.
As used in
this |
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| 1 | | subsection (a), the term "voting security" means a security | 2 | | that (1)
confers upon the
holder the right to vote for the | 3 | | election of members of the board of directors
or similar
| 4 | | governing body of the business or (2) is convertible into, or | 5 | | entitles the
holder to receive
upon its exercise, a security | 6 | | that confers such a right to vote. A general
partnership
| 7 | | interest is a voting security.
| 8 | | The Director may make available to any State agency, | 9 | | including the
Illinois
Supreme Court, units of local | 10 | | government, and school districts, information
regarding
| 11 | | whether a bidder or contractor is an affiliate of a person who | 12 | | is not
collecting
and
remitting Illinois Use taxes, for the | 13 | | limited purpose of enforcing bidder and
contractor
| 14 | | certifications.
| 15 | | The Director may also make available to the Secretary of | 16 | | State
information that a corporation which has been issued a | 17 | | certificate of
incorporation by the Secretary of State has | 18 | | failed to file returns under
this Act or pay the tax, penalty | 19 | | and interest shown therein, or has failed
to pay any final | 20 | | assessment of tax, penalty or interest due under this Act.
An | 21 | | assessment is final when all proceedings in court for
review of | 22 | | such assessment have terminated or the time for the taking
| 23 | | thereof has expired without such proceedings being instituted. | 24 | | For
taxable years ending on or after December 31, 1987, the | 25 | | Director may make
available to the Director or principal | 26 | | officer of any Department of the
State of Illinois, information |
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| 1 | | that a person employed by such Department
has failed to file | 2 | | returns under this Act or pay the tax, penalty and
interest | 3 | | shown therein. For purposes of this paragraph, the word
| 4 | | "Department" shall have the same meaning as provided in Section | 5 | | 3 of the
State Employees Group Insurance Act of 1971.
| 6 | | (d) The Director shall make available for public
inspection | 7 | | in the Department's principal office and for publication, at | 8 | | cost,
administrative decisions issued on or after January
1, | 9 | | 1995. These decisions are to be made available in a manner so | 10 | | that the
following
taxpayer information is not disclosed:
| 11 | | (1) The names, addresses, and identification numbers | 12 | | of the taxpayer,
related entities, and employees.
| 13 | | (2) At the sole discretion of the Director, trade | 14 | | secrets
or other confidential information identified as | 15 | | such by the taxpayer, no later
than 30 days after receipt | 16 | | of an administrative decision, by such means as the
| 17 | | Department shall provide by rule.
| 18 | | The Director shall determine the
appropriate extent of the
| 19 | | deletions allowed in paragraph (2). In the event the taxpayer | 20 | | does not submit
deletions,
the Director shall make only the | 21 | | deletions specified in paragraph (1).
| 22 | | The Director shall make available for public inspection and | 23 | | publication an
administrative decision within 180 days after | 24 | | the issuance of the
administrative
decision. The term | 25 | | "administrative decision" has the same meaning as defined in
| 26 | | Section 3-101 of Article III of the Code of Civil Procedure. |
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| 1 | | Costs collected
under this Section shall be paid into the Tax | 2 | | Compliance and Administration
Fund.
| 3 | | (e) Nothing contained in this Act shall prevent the | 4 | | Director from
divulging
information to any person pursuant to a | 5 | | request or authorization made by the
taxpayer, by an authorized | 6 | | representative of the taxpayer, or, in the case of
information | 7 | | related to a joint return, by the spouse filing the joint | 8 | | return
with the taxpayer.
| 9 | | (Source: P.A. 99-143, eff. 7-27-15.)"; and
| 10 | | on page 10 by inserting immediately below line 9 the following: | 11 | | "Section 10. The Unemployment Insurance Act is amended by | 12 | | changing Section 1900 as follows:
| 13 | | (820 ILCS 405/1900) (from Ch. 48, par. 640)
| 14 | | Sec. 1900. Disclosure of information.
| 15 | | A. Except as provided in this Section, information obtained | 16 | | from any
individual or employing unit during the administration | 17 | | of this Act shall:
| 18 | | 1. be confidential,
| 19 | | 2. not be published or open to public inspection,
| 20 | | 3. not be used in any court in any pending action or | 21 | | proceeding,
| 22 | | 4. not be admissible in evidence in any action or | 23 | | proceeding other than
one arising out of this Act.
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| 1 | | B. No finding, determination, decision, ruling or order | 2 | | (including
any finding of fact, statement or conclusion made | 3 | | therein) issued pursuant
to this Act shall be admissible or | 4 | | used in evidence in any action other than
one arising out of | 5 | | this Act, nor shall it be binding or conclusive except
as | 6 | | provided in this Act, nor shall it constitute res judicata, | 7 | | regardless
of whether the actions were between the same or | 8 | | related parties or involved
the same facts.
| 9 | | C. Any officer or employee of this State, any officer or | 10 | | employee of any
entity authorized to obtain information | 11 | | pursuant to this Section, and any
agent of this State or of | 12 | | such entity
who, except with authority of
the Director under | 13 | | this Section, shall disclose information shall be guilty
of a | 14 | | Class B misdemeanor and shall be disqualified from holding any
| 15 | | appointment or employment by the State.
| 16 | | D. An individual or his duly authorized agent may be | 17 | | supplied with
information from records only to the extent | 18 | | necessary for the proper
presentation of his claim for benefits | 19 | | or with his existing or prospective
rights to benefits. | 20 | | Discretion to disclose this information belongs
solely to the | 21 | | Director and is not subject to a release or waiver by the
| 22 | | individual.
Notwithstanding any other provision to the | 23 | | contrary, an individual or his or
her duly authorized agent may | 24 | | be supplied with a statement of the amount of
benefits paid to | 25 | | the individual during the 18 months preceding the date of his
| 26 | | or her request.
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| 1 | | E. An employing unit may be furnished with information, | 2 | | only if deemed by
the Director as necessary to enable it to | 3 | | fully discharge its obligations or
safeguard its rights under | 4 | | the Act. Discretion to disclose this information
belongs solely | 5 | | to the Director and is not subject to a release or waiver by | 6 | | the
employing unit.
| 7 | | F. The Director may furnish any information that he may | 8 | | deem proper to
any public officer or public agency of this or | 9 | | any other State or of the
federal government dealing with:
| 10 | | 1. the administration of relief,
| 11 | | 2. public assistance,
| 12 | | 3. unemployment compensation,
| 13 | | 4. a system of public employment offices,
| 14 | | 5. wages and hours of employment, or
| 15 | | 6. a public works program.
| 16 | | The Director may make available to the Illinois Workers' | 17 | | Compensation Commission
information regarding employers for | 18 | | the purpose of verifying the insurance
coverage required under | 19 | | the Workers' Compensation Act and Workers'
Occupational | 20 | | Diseases Act.
| 21 | | G. The Director may disclose information submitted by the | 22 | | State or any
of its political subdivisions, municipal | 23 | | corporations, instrumentalities,
or school or community | 24 | | college districts, except for information which
specifically | 25 | | identifies an individual claimant.
| 26 | | H. The Director shall disclose only that information |
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| 1 | | required to be
disclosed under Section 303 of the Social | 2 | | Security Act, as amended, including:
| 3 | | 1. any information required to be given the United | 4 | | States Department of
Labor under Section 303(a)(6); and
| 5 | | 2. the making available upon request to any agency of | 6 | | the United States
charged with the administration of public | 7 | | works or assistance through
public employment, the name, | 8 | | address, ordinary occupation and employment
status of each | 9 | | recipient of unemployment compensation, and a statement of
| 10 | | such recipient's right to further compensation under such | 11 | | law as required
by Section 303(a)(7); and
| 12 | | 3. records to make available to the Railroad Retirement | 13 | | Board as
required by Section 303(c)(1); and
| 14 | | 4. information that will assure reasonable cooperation | 15 | | with every agency
of the United States charged with the | 16 | | administration of any unemployment
compensation law as | 17 | | required by Section 303(c)(2); and
| 18 | | 5. information upon request and on a reimbursable basis | 19 | | to the United
States Department of Agriculture and to any | 20 | | State food stamp agency
concerning any information | 21 | | required to be furnished by Section 303(d); and
| 22 | | 6. any wage information upon request and on a | 23 | | reimbursable basis
to any State or local child support | 24 | | enforcement agency required by
Section 303(e); and
| 25 | | 7. any information required under the income | 26 | | eligibility and
verification system as required by Section |
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| 1 | | 303(f); and
| 2 | | 8. information that might be useful in locating an | 3 | | absent parent or that
parent's employer, establishing | 4 | | paternity or establishing, modifying, or
enforcing child | 5 | | support orders
for the purpose of a child support | 6 | | enforcement program
under Title IV of the Social Security | 7 | | Act upon the request of
and on a reimbursable basis to
the | 8 | | public
agency administering the Federal Parent Locator | 9 | | Service as required by
Section 303(h); and
| 10 | | 9. information, upon request, to representatives of | 11 | | any federal, State
or local governmental public housing | 12 | | agency with respect to individuals who
have signed the | 13 | | appropriate consent form approved by the Secretary of | 14 | | Housing
and Urban Development and who are applying for or | 15 | | participating in any housing
assistance program | 16 | | administered by the United States Department of Housing and
| 17 | | Urban Development as required by Section 303(i).
| 18 | | I. The Director, upon the request of a public agency of | 19 | | Illinois, of the
federal government or of any other state | 20 | | charged with the investigation or
enforcement of Section 10-5 | 21 | | of the Criminal Code of 2012 (or a similar
federal law or | 22 | | similar law of another State), may furnish the public agency
| 23 | | information regarding the individual specified in the request | 24 | | as to:
| 25 | | 1. the current or most recent home address of the | 26 | | individual, and
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| 1 | | 2. the names and addresses of the individual's | 2 | | employers.
| 3 | | J. Nothing in this Section shall be deemed to interfere | 4 | | with the
disclosure of certain records as provided for in | 5 | | Section 1706 or with the
right to make available to the | 6 | | Internal Revenue Service of the United
States Department of the | 7 | | Treasury, or the Department of Revenue of the
State of | 8 | | Illinois, information obtained under this Act.
| 9 | | K. The Department shall make available to the Illinois | 10 | | Student Assistance
Commission, upon request, information in | 11 | | the possession of the Department that
may be necessary or | 12 | | useful to the
Commission in the collection of defaulted or | 13 | | delinquent student loans which
the Commission administers.
| 14 | | L. The Department shall make available to the State | 15 | | Employees'
Retirement System, the State Universities | 16 | | Retirement System, the
Teachers' Retirement System of the State | 17 | | of Illinois, and the Department of Central Management Services, | 18 | | Risk Management Division, upon request,
information in the | 19 | | possession of the Department that may be necessary or useful
to | 20 | | the System or the Risk Management Division for the purpose of | 21 | | determining whether any recipient of a
disability benefit from | 22 | | the System or a workers' compensation benefit from the Risk | 23 | | Management Division is gainfully employed.
| 24 | | M. This Section shall be applicable to the information | 25 | | obtained in the
administration of the State employment service, | 26 | | except that the Director
may publish or release general labor |
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| 1 | | market information and may furnish
information that he may deem | 2 | | proper to an individual, public officer or
public agency of | 3 | | this or any other State or the federal government (in
addition | 4 | | to those public officers or public agencies specified in this
| 5 | | Section) as he prescribes by Rule.
| 6 | | N. The Director may require such safeguards as he deems | 7 | | proper to insure
that information disclosed pursuant to this | 8 | | Section is used only for the
purposes set forth in this | 9 | | Section.
| 10 | | O. Nothing in this Section prohibits communication with an | 11 | | individual or entity through unencrypted e-mail or other | 12 | | unencrypted electronic means as long as the communication does | 13 | | not contain the individual's or entity's name in combination | 14 | | with any one or more of the individual's or entity's social | 15 | | security number; driver's license or State identification | 16 | | number; account number or credit or debit card number; or any | 17 | | required security code, access code, or password that would | 18 | | permit access to further information pertaining to the | 19 | | individual or entity.
| 20 | | P. Within 30 days after the effective date of this | 21 | | amendatory Act of 1993
and annually thereafter, the Department | 22 | | shall provide to the Department of
Financial Institutions a | 23 | | list of individuals or entities that, for the most
recently | 24 | | completed calendar year, report to the Department as paying | 25 | | wages to
workers. The lists shall be deemed confidential and | 26 | | may not be disclosed to
any other person.
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| 1 | | Q. The Director shall make available to an elected federal
| 2 | | official the name and address of an individual or entity that | 3 | | is located within
the jurisdiction from which the official was | 4 | | elected and that, for the most
recently completed calendar | 5 | | year, has reported to the Department as paying
wages to | 6 | | workers, where the information will be used in connection with | 7 | | the
official duties of the official and the official requests | 8 | | the information in
writing, specifying the purposes for which | 9 | | it will be used.
For purposes of this subsection, the use of | 10 | | information in connection with the
official duties of an | 11 | | official does not include use of the information in
connection | 12 | | with the solicitation of contributions or expenditures, in | 13 | | money or
in kind, to or on behalf of a candidate for public or | 14 | | political office or a
political party or with respect to a | 15 | | public question, as defined in Section 1-3
of the Election | 16 | | Code, or in connection with any commercial solicitation. Any
| 17 | | elected federal official who, in submitting a request for | 18 | | information
covered by this subsection, knowingly makes a false | 19 | | statement or fails to
disclose a material fact, with the intent | 20 | | to obtain the information for a
purpose not authorized by this | 21 | | subsection, shall be guilty of a Class B
misdemeanor.
| 22 | | R. The Director may provide to any State or local child | 23 | | support
agency, upon request and on a reimbursable basis, | 24 | | information that might be
useful in locating an absent parent | 25 | | or that parent's employer, establishing
paternity, or | 26 | | establishing, modifying, or enforcing child support orders.
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| 1 | | S. The Department shall make available to a State's | 2 | | Attorney of this
State or a State's Attorney's investigator,
| 3 | | upon request, the current address or, if the current address is
| 4 | | unavailable, current employer information, if available, of a | 5 | | victim of
a felony or a
witness to a felony or a person against | 6 | | whom an arrest warrant is
outstanding.
| 7 | | T. The Director shall make available to the Department of | 8 | | State Police, a county sheriff's office, or a municipal police | 9 | | department, upon request, any information concerning the | 10 | | current address and place of employment or former places of | 11 | | employment of a person who is required to register as a sex | 12 | | offender under the Sex Offender Registration Act that may be | 13 | | useful in enforcing the registration provisions of that Act.
| 14 | | U. The Director shall make information available to the | 15 | | Department of Healthcare and Family Services and the Department | 16 | | of Human Services for the purpose of determining eligibility | 17 | | for public benefit programs authorized under the Illinois | 18 | | Public Aid Code and related statutes administered by those | 19 | | departments, for verifying sources and amounts of income, and | 20 | | for other purposes directly connected with the administration | 21 | | of those programs. | 22 | | V. The Director shall make information available to the | 23 | | State Board of Elections as may be required by an agreement the | 24 | | State Board of Elections has entered into with a multi-state | 25 | | voter registration list maintenance system. | 26 | | W. The Director shall make information available to the |
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| 1 | | State Treasurer's office and the Department of Revenue for the | 2 | | purpose of facilitating compliance with the Illinois Secure | 3 | | Choice Savings Program Act, including employer contact | 4 | | information for employers with 25 or more employees and any | 5 | | other information the Director deems appropriate that is | 6 | | directly related to the administration of this program. | 7 | | (Source: P.A. 97-621, eff. 11-18-11; 97-689, eff. 6-14-12; | 8 | | 97-1150, eff. 1-25-13; 98-1171, eff. 6-1-15 .)".
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