Full Text of HB2726 101st General Assembly
HB2726 101ST GENERAL ASSEMBLY |
| | 101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020 HB2726 Introduced , by Rep. Tom Demmer SYNOPSIS AS INTRODUCED: |
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Creates the Taxpayer Advocate and Empowerment Act. Creates the Office of Taxpayer Advocate as an independent agency. Provides that the Taxpayer Advocate shall be appointed by a joint resolution of the Senate and the House of Representatives. Provides that the Taxpayer Advocate shall serve for an 8-year term. Sets forth the duties and salary of the Taxpayer Advocate. Provides for 2 Deputy Taxpayer Advocates and employees of the Office of Taxpayer Advocate. Effective January 1, 2020.
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| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 1. Short title. This Act may be cited as the | 5 | | Taxpayer Advocate and Empowerment Act. | 6 | | Section 5. Legislative intent. The State of Illinois is | 7 | | home to over 8,000 units of government. The Illinois resident, | 8 | | both today and historically, has unfortunately been charged | 9 | | with accomplishing an almost impossible task: navigating the | 10 | | myriad State and local government bureaucracy unassisted. In | 11 | | today's era, the advancement of technology has allowed for | 12 | | ever-growing numbers of people to access their government; | 13 | | however, much more has yet to be done in order to achieve the | 14 | | standard of service necessary for Illinoisans to take control | 15 | | of their democratic and legislative process. | 16 | | While political campaigns and candidates may inspire and | 17 | | even mobilize large segments of the population, each election | 18 | | cycle typically brings with it a myriad of proposed changes | 19 | | that voters are not sufficiently informed about or even aware | 20 | | of. With so many units of local government, and so many | 21 | | different avenues and hurdles placed before each and every | 22 | | taxpayer in the State of Illinois, there needs to be a | 23 | | comprehensive and easy-to-use platform that taxpayers can |
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| 1 | | easily access, thereby putting Illinois voters back in the | 2 | | driver's seat of their futures. | 3 | | It is the intent of this Act to create a State agency that | 4 | | is designed to inform and empower residents in this State. | 5 | | The Office of the Taxpayer Advocate will serve as an | 6 | | independent agency that provides Illinoisans with a | 7 | | comprehensive compendium of information related to ballot | 8 | | proposals, and details therefrom, that too often are, either | 9 | | purposely or inadvertently, obfuscated. | 10 | | Section 10. Creation; qualifications. The Office of the | 11 | | Taxpayer Advocate is hereby created as an independent agency. | 12 | | The Office of Taxpayer Advocate shall facilitate the | 13 | | governmental process and bring much needed transparency to the | 14 | | numerous referenda, ballot initiatives, and tools available to | 15 | | each taxpayer in Illinois. | 16 | | The Taxpayer Advocate must be a person who is deemed | 17 | | qualified by the General Assembly to hold public office in the | 18 | | State, has experience in financial auditing, government | 19 | | oversight, and accountability, and is knowledgeable in the | 20 | | subject of State government. | 21 | | Section 15. Term of office. The Taxpayer Advocate shall | 22 | | serve for a term of 8 years, each Taxpayer Advocate's term | 23 | | commencing with the effective date of his appointment. At the | 24 | | conclusion of his term, the Taxpayer Advocate becomes Acting |
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| 1 | | Taxpayer Advocate, until the appointment and qualification of a | 2 | | successor. A partially completed term of a Taxpayer Advocate is | 3 | | terminated upon the occurrence of a vacancy in that office. | 4 | | Section 20. Appointment procedure. | 5 | | (a) Except as may otherwise be provided by the joint rules | 6 | | of the General Assembly, the Taxpayer Advocate shall be | 7 | | appointed by a joint resolution of the Senate and the House of | 8 | | Representatives, which may specify the date on which the | 9 | | appointment takes effect. | 10 | | (b) A joint resolution, or other document as may be | 11 | | specified by the Joint Rules, appointing a Taxpayer Advocate | 12 | | must be certified by the Speaker of the House and the President | 13 | | of the Senate as having been adopted by the affirmative vote of | 14 | | three-fifths of the members elected to each house, | 15 | | respectively, and be filed with the Secretary of State. | 16 | | (c) An appointment of a Taxpayer Advocate takes effect on | 17 | | the day the appointment is completed by the General Assembly, | 18 | | unless the appointment specifies a later date on which it is to | 19 | | become effective. | 20 | | Section 25. Duties and responsibilities of the Taxpayer | 21 | | Advocate; powers. | 22 | | (a) This Act shall govern and outline the duties and | 23 | | responsibilities of the Office of the Taxpayer Advocate. | 24 | | (b) The Taxpayer Advocate shall be responsible for |
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| 1 | | establishing an online platform on which information is easily | 2 | | provided for mass consumption. The website shall include, but | 3 | | not be limited to: | 4 | | (1) a list of every item, either in the form of an | 5 | | individual candidate or question, that will be printed on | 6 | | the ballot for the next immediate election; | 7 | | (2) a description of each office up for election on the | 8 | | ballot that contains any relevant data necessary for the | 9 | | taxpayer to easily identify the duties and powers of the | 10 | | position, for example, length of term and qualifications; | 11 | | (3) a description of each ballot initiative or question | 12 | | that enables the taxpayer to easily identify what the | 13 | | question deals with, what the financial cost of the | 14 | | question will be, who will be impacted by the question, | 15 | | what was the genesis of the ballot initiative, how long the | 16 | | proposed initiative will last, who brought forth the | 17 | | proposal, and any other relevant data deemed necessary by | 18 | | the Taxpayer Advocate for inclusion into the description of | 19 | | measure; and | 20 | | (4) any tools or resources for taxpayers to effect | 21 | | change before or in response to a specific ballot question | 22 | | or initiative or candidate; this may include, but not be | 23 | | limited to, a publication and description of any and all | 24 | | voter-initiated measures that a voter may initiate in his | 25 | | or her jurisdiction. | 26 | | (c) The information published on the website shall include |
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| 1 | | the most up-to-date information regarding ballot questions and | 2 | | candidates. This includes providing taxpayers with complete | 3 | | and accurate information related to State-required public | 4 | | hearings or public comment periods. | 5 | | (d) If the Taxpayer Advocate deems that a trusted and | 6 | | secure State, federal, or local government-operated website | 7 | | contains information that meets the posting and publication | 8 | | requirements set forth under this Act, the Taxpayer Advocate | 9 | | may redirect or refer taxpayers to such a site. In no event | 10 | | shall a taxpayer be referred to a third-party owned and | 11 | | operated site that is not government-operated. | 12 | | (e) In creating the website and helping to provide the most | 13 | | reliable information for voters, there shall be functionality | 14 | | that allows any taxpayer to access address-specific | 15 | | information. This may be done by creating the user interface on | 16 | | the website to allow individuals to input a physical Illinois | 17 | | address and subsequently receiving ballot information | 18 | | pertinent to the specific ballot information available for that | 19 | | selected Illinois address. | 20 | | Section 30. Vacancy; Acting Taxpayer Advocate. | 21 | | (a) A vacancy in the office of the Taxpayer Advocate occurs | 22 | | upon: | 23 | | (1) the death or resignation of the Taxpayer Advocate; | 24 | | (2) the removal of the Taxpayer Advocate by the General | 25 | | Assembly; or |
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| 1 | | (3) the conclusion of the term of the Taxpayer | 2 | | Advocate. | 3 | | (b) When a vacancy in the office of Taxpayer Advocate | 4 | | occurs, the Deputy Taxpayer Advocate becomes Acting Taxpayer | 5 | | Advocate, except when the former Taxpayer Advocate serves as | 6 | | Acting Taxpayer Advocate. | 7 | | (c) An Acting Taxpayer Advocate may exercise all of the | 8 | | powers and shall have all of the duties of the Taxpayer | 9 | | Advocate. An Acting Taxpayer Advocate shall receive the | 10 | | compensation fixed by law for the Taxpayer Advocate for as long | 11 | | as he holds that position. | 12 | | (d) An Acting Taxpayer Advocate serves at the pleasure of | 13 | | the General Assembly, which may remove him without cause. | 14 | | Removal by the General Assembly of an Acting Taxpayer Advocate | 15 | | who holds that position ex officio as Deputy Taxpayer Advocate | 16 | | also operates to remove him from the office of Deputy Taxpayer | 17 | | Advocate. | 18 | | Section 35. Removal for cause. | 19 | | (a) Cause for removal includes incompetence, neglect of | 20 | | duty, and malfeasance in office. | 21 | | (b) Unless otherwise provided by the joint rules of the | 22 | | General Assembly, removal of an Taxpayer Advocate shall be | 23 | | effected by joint resolution, setting out the cause for which | 24 | | removal is sought, and in each house, prior to any vote on | 25 | | removal, the Taxpayer Advocate shall be provided a reasonable |
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| 1 | | opportunity to appear before the chamber, or a committee | 2 | | thereof, to respond to the charges of cause in the removal | 3 | | resolution. | 4 | | Section 40. Prohibitions. Neither the Taxpayer Advocate | 5 | | nor any Deputy Taxpayer Advocate may: | 6 | | (1) become a candidate for any elective public office; | 7 | | (2) hold any other public office, by appointment or | 8 | | otherwise, except for appointments on governmental | 9 | | advisory boards or study commissions or as otherwise | 10 | | expressly authorized by law or by joint resolution or joint | 11 | | rule of the General Assembly; | 12 | | (3) hold any other employment; | 13 | | (4) be actively involved in the affairs of any | 14 | | political party; | 15 | | (5) actively participate in any political campaign for | 16 | | any public office created by the Constitution or by any | 17 | | statute of the State of Illinois; | 18 | | (6) hold any legal, equitable, creditor or debt | 19 | | interest in any partnership, firm or other entity which | 20 | | contracts with the office of Taxpayer Advocate during his | 21 | | term or tenure; or | 22 | | (7) make or report publicly any charges of nonfeasance | 23 | | or malfeasance in office of any public official or illegal | 24 | | conduct of any person unless he knows of reasonable | 25 | | grounds, based on accepted auditing and accounting |
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| 1 | | standards, for such charges. | 2 | | Section 45. Deputy Taxpayer Advocates. | 3 | | (a) There are created 2 positions of Deputy Taxpayer | 4 | | Advocate. Each person appointed as a Deputy Taxpayer Advocate | 5 | | shall be an officer in the Office of Taxpayer Advocate. Each | 6 | | Deputy Taxpayer Advocate shall be appointed by the Taxpayer | 7 | | Advocate, subject to the advice and consent of the Senate. Each | 8 | | Deputy Taxpayer Advocate shall serve at the pleasure of the | 9 | | Taxpayer Advocate. | 10 | | (b) Each Deputy Taxpayer Advocate shall perform the duties | 11 | | assigned by the Taxpayer Advocate. | 12 | | (c) The Taxpayer Advocate shall dismiss a Deputy Taxpayer | 13 | | Advocate for violation of any provision of this Section. | 14 | | Section 50. Office of Taxpayer Advocate. The Taxpayer | 15 | | Advocate shall maintain his principal office in Springfield, | 16 | | and may maintain such other offices as may be necessary. The | 17 | | Taxpayer Advocate may purchase or lease equipment and supplies | 18 | | as may be necessary to carry out his duties, and shall maintain | 19 | | records and files of the work of the office. | 20 | | Section 55. Employees. | 21 | | (a) The Taxpayer Advocate may hire employees as deemed | 22 | | necessary and fiscally appropriate to carry out his or her | 23 | | duties. Employees of the Taxpayer Advocate shall not be subject |
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| 1 | | to the Personnel Code. | 2 | | (b) The Taxpayer Advocate shall fix the salaries of his | 3 | | employees. | 4 | | (c) The Taxpayer Advocate shall adopt rules establishing a | 5 | | general salary schedule according to a classification of | 6 | | employees, but subject to merit increases, which shall apply to | 7 | | all employees. | 8 | | (d) The Taxpayer Advocate may suspend or dismiss employees. | 9 | | (e) The Taxpayer Advocate shall adopt rules establishing | 10 | | grounds for dismissal of employees. | 11 | | Section 60. Rules. The Taxpayer Advocate may adopt rules | 12 | | governing the operation of the office as may be necessary or | 13 | | advisable in the execution of his duties, except on subjects | 14 | | where this Act requires or authorizes the adoption of | 15 | | regulations. Rules of the Taxpayer Advocate must be consistent | 16 | | with this Act. | 17 | | Section 70. Financial records. The Taxpayer Advocate shall | 18 | | maintain an accounting system and books and records relating to | 19 | | the financial transactions of his office. All such systems, | 20 | | books and records shall comply with the requirements of law | 21 | | applicable to state agencies in the executive branch. | 22 | | Section 75. Salaries. | 23 | | (a) The Taxpayer Advocate shall receive an annual salary of |
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| 1 | | $75,000 or as set by the Compensation Review Board, whichever | 2 | | is lesser. | 3 | | (b) Each Deputy Taxpayer Advocate shall receive an annual | 4 | | salary of $65,000 or an amount set by the Compensation Review | 5 | | Board, whichever is lesser. | 6 | | (c) The salaries provided for in this Act shall be paid | 7 | | from the State treasury on a monthly basis. | 8 | | Section 80. Intergovernmental agreements. The Taxpayer | 9 | | Advocate shall, as deemed necessary by the Taxpayer Advocate, | 10 | | be able to enter into an intergovernmental agreement with any | 11 | | State agency over the course and in the process of executing | 12 | | his or her duties. | 13 | | Section 85. Operation of online website and materials. The | 14 | | Taxpayer Advocate, with the help of the Department of | 15 | | Information Technology, shall establish an online website for | 16 | | the purposes of accomplishing the duties and responsibilities | 17 | | of the Office of the Taxpayer Advocate. As the Taxpayer | 18 | | Advocate deems necessary, materials may be published online | 19 | | exclusively.
| 20 | | Section 99. Effective date. This Act takes effect January | 21 | | 1, 2020.
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