Full Text of HB5142 102nd General Assembly
HB5142enr 102ND GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning regulation.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Illinois Income Tax Act is amended by | 5 | | adding Section 513 and by changing Section 917 as follows: | 6 | | (35 ILCS 5/513 new) | 7 | | Sec. 513. Health benefits; easy enrollment program. | 8 | | (a) For tax years ending on or after December 31, 2022, the | 9 | | Department shall print on each standard individual income tax | 10 | | return a single provision that (i) allows the taxpayer to | 11 | | request information about the taxpayer's eligibility for | 12 | | health insurance benefits and (ii) authorizes the Department | 13 | | to share the taxpayer's income information with the State | 14 | | health benefits exchange for that purpose if a State health | 15 | | benefits exchange is operational. The Department shall | 16 | | indicate on the return that, by marking the provision under | 17 | | this subsection (a), the taxpayer is authorizing the | 18 | | Department to provide health insurance eligibility information | 19 | | to the taxpayer and to share the taxpayer's income information | 20 | | with the State health benefits exchange. | 21 | | (b) By June 1 and October 1 of each year, the Department of | 22 | | Healthcare and Family Services and the Department of Insurance | 23 | | shall provide the Department with a form letter describing |
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| 1 | | health insurance enrollment options for taxpayers. This | 2 | | subsection (b) shall not apply in any calendar year if, as of | 3 | | January 1 of that calendar year, the State health benefits | 4 | | exchange is operational. | 5 | | (c) By July 1 and November 1 of each year, the Department | 6 | | shall send, by e-mail or first class mail, the most recent form | 7 | | letter prepared under subsection (b) to the taxpayers who have | 8 | | indicated on their most recent individual income tax return | 9 | | that they would like to request information about their | 10 | | eligibility for health insurance benefits. This subsection (c) | 11 | | shall not apply in any calendar year if, as of January 1 of | 12 | | that calendar year, the State health benefits exchange is | 13 | | operational. | 14 | | (d) Any marketplace enrollment platform for a State health | 15 | | benefits exchange that becomes operational on or after the | 16 | | effective date of this amendatory Act of the 102nd General | 17 | | Assembly must interface with the Department's tax system. As | 18 | | soon as the State health benefits exchange is operational, the | 19 | | Director shall make individual income tax information | 20 | | available to the State health benefits exchange if the | 21 | | disclosure is authorized by the taxpayer on the individual | 22 | | income tax return that contains that information. The | 23 | | Department is not required to provide income tax information | 24 | | to the State health benefits exchange under this subsection | 25 | | (d) for a tax year that begins more than 2 years prior to the | 26 | | date the State health benefits exchange is operational. The |
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| 1 | | State health benefits exchange shall use the information | 2 | | provided by the Department to assess the individual taxpayer's | 3 | | potential eligibility for health insurance premium tax credits | 4 | | and Medicaid. The State health benefits exchange shall inform | 5 | | the taxpayer of the results of its eligibility assessment. | 6 | | (e) As used in this Section, "State health benefits | 7 | | exchange" means a State health benefits exchange established | 8 | | by the State of Illinois in accordance with Section 1311 of the | 9 | | federal Patient Protection and Affordable Care Act.
| 10 | | (35 ILCS 5/917) (from Ch. 120, par. 9-917)
| 11 | | Sec. 917. Confidentiality and information sharing.
| 12 | | (a) Confidentiality.
Except as provided in this Section, | 13 | | all information received by the Department
from returns filed | 14 | | under this Act, or from any investigation conducted under
the | 15 | | provisions of this Act, shall be confidential, except for | 16 | | official purposes
within the Department or pursuant to | 17 | | official procedures for collection
of any State tax or | 18 | | pursuant to an investigation or audit by the Illinois
State | 19 | | Scholarship Commission of a delinquent student loan or | 20 | | monetary award
or enforcement of any civil or criminal penalty | 21 | | or sanction
imposed by this Act or by another statute imposing | 22 | | a State tax, and any
person who divulges any such information | 23 | | in any manner, except for such
purposes and pursuant to order | 24 | | of the Director or in accordance with a proper
judicial order, | 25 | | shall be guilty of a Class A misdemeanor. However, the
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| 1 | | provisions of this paragraph are not applicable to information | 2 | | furnished
to (i) the Department of Healthcare and Family | 3 | | Services (formerly
Department of Public Aid), State's | 4 | | Attorneys, and the Attorney General for child support | 5 | | enforcement purposes and (ii) a licensed attorney representing | 6 | | the taxpayer where an appeal or a protest
has been filed on | 7 | | behalf of the taxpayer. If it is necessary to file information | 8 | | obtained pursuant to this Act in a child support enforcement | 9 | | proceeding, the information shall be filed under seal. The | 10 | | furnishing upon request of the Auditor General, or his or her | 11 | | authorized agents, for official use of returns filed and | 12 | | information related thereto under this Act is deemed to be an | 13 | | official purpose within the Department within the meaning of | 14 | | this Section.
| 15 | | (b) Public information. Nothing contained in this Act | 16 | | shall prevent
the Director from publishing or making available | 17 | | to the public the names
and addresses of persons filing | 18 | | returns under this Act, or from publishing
or making available | 19 | | reasonable statistics concerning the operation of the
tax | 20 | | wherein the contents of returns are grouped into aggregates in | 21 | | such a
way that the information contained in any individual | 22 | | return shall 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 | 10 | | and amounts of income and for other purposes
directly | 11 | | connected with the administration of this Act, the Illinois | 12 | | Public Aid Code, and any other health benefit program | 13 | | administered by the State. The Director may exchange | 14 | | information with the Director of
the Department of Employment | 15 | | Security for the purpose of verifying sources
and amounts of | 16 | | income and for other purposes directly connected with the
| 17 | | administration of this Act and Acts administered by the | 18 | | Department of
Employment
Security.
The Director may make | 19 | | available to the Illinois Workers' Compensation Commission
| 20 | | information regarding employers for the purpose of verifying | 21 | | the insurance
coverage required under the Workers' | 22 | | Compensation Act and Workers'
Occupational Diseases Act. The | 23 | | Director may exchange information with the Illinois Department | 24 | | on Aging for the purpose of verifying sources and amounts of | 25 | | income for purposes directly related to confirming eligibility | 26 | | for participation in the programs of benefits authorized by |
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| 1 | | the Senior Citizens and Persons with Disabilities Property Tax | 2 | | Relief and Pharmaceutical Assistance Act. The Director may | 3 | | exchange information with the State Treasurer's Office and the | 4 | | Department of Employment Security for the purpose of | 5 | | implementing, administering, and enforcing the Illinois Secure | 6 | | Choice Savings Program Act. The Director may exchange | 7 | | information with the State Treasurer's Office for the purpose | 8 | | of administering the Revised Uniform Unclaimed Property Act or | 9 | | successor Acts. The Director may exchange information with the | 10 | | State Treasurer's Office for the purpose of administering the | 11 | | Illinois Higher Education Savings Program established under | 12 | | Section 16.8 of the State Treasurer Act. The Director may make | 13 | | individual income tax information available to the State | 14 | | health benefits exchange, as defined in Section 513, if the | 15 | | disclosure is authorized by the taxpayer pursuant to Section | 16 | | 513.
| 17 | | The Director may make available to any State agency, | 18 | | including the
Illinois Supreme Court, which licenses persons | 19 | | to engage in any occupation,
information that a person | 20 | | licensed by such agency has failed to file
returns under this | 21 | | Act or pay the tax, penalty and interest shown therein,
or has | 22 | | failed to pay any final assessment of tax, penalty or interest | 23 | | due
under this Act.
The Director may make available to any | 24 | | State agency, including the Illinois
Supreme
Court, | 25 | | information regarding whether a bidder, contractor, or an | 26 | | affiliate of a
bidder or
contractor has failed to file returns |
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| 1 | | under this Act or pay the tax, penalty,
and interest
shown | 2 | | therein, or has failed to pay any final assessment of tax, | 3 | | penalty, or
interest due
under this Act, for the limited | 4 | | purpose of enforcing bidder and contractor
certifications.
For | 5 | | purposes of this Section, the term "affiliate" means any | 6 | | entity that (1)
directly,
indirectly, or constructively | 7 | | controls another entity, (2) is directly,
indirectly, or
| 8 | | constructively controlled by another entity, or (3) is subject | 9 | | to the control
of
a common
entity. For purposes of this | 10 | | subsection (a), an entity controls another entity
if
it owns,
| 11 | | directly or individually, more than 10% of the voting | 12 | | securities of that
entity.
As used in
this subsection (a), the | 13 | | term "voting security" means a security that (1)
confers upon | 14 | | the
holder the right to vote for the election of members of the | 15 | | board of directors
or similar
governing body of the business | 16 | | or (2) is convertible into, or entitles the
holder to receive
| 17 | | upon its exercise, a security that confers such a right to | 18 | | vote. A general
partnership
interest is a voting security.
| 19 | | The Director may make available to any State agency, | 20 | | including the
Illinois
Supreme Court, units of local | 21 | | government, and school districts, information
regarding
| 22 | | whether a bidder or contractor is an affiliate of a person who | 23 | | is not
collecting
and
remitting Illinois Use taxes, for the | 24 | | limited purpose of enforcing bidder and
contractor
| 25 | | certifications.
| 26 | | The Director may also make available to the Secretary of |
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| 1 | | State
information that a corporation which has been issued a | 2 | | certificate of
incorporation by the Secretary of State has | 3 | | failed to file returns under
this Act or pay the tax, penalty | 4 | | and interest shown therein, or has failed
to pay any final | 5 | | assessment of tax, penalty or interest due under this Act.
An | 6 | | assessment is final when all proceedings in court for
review | 7 | | of such assessment have terminated or the time for the taking
| 8 | | thereof has expired without such proceedings being instituted. | 9 | | For
taxable years ending on or after December 31, 1987, the | 10 | | Director may make
available to the Director or principal | 11 | | officer of any Department of the
State of Illinois, | 12 | | information that a person employed by such Department
has | 13 | | failed to file returns under this Act or pay the tax, penalty | 14 | | and
interest shown therein. For purposes of this paragraph, | 15 | | the word
"Department" shall have the same meaning as provided | 16 | | in Section 3 of the
State Employees Group Insurance Act of | 17 | | 1971.
| 18 | | (d) The Director shall make available for public
| 19 | | inspection in the Department's principal office and for | 20 | | publication, at cost,
administrative decisions issued on or | 21 | | after January
1, 1995. These decisions are to be made | 22 | | available in a manner so that the
following
taxpayer | 23 | | information is not disclosed:
| 24 | | (1) The names, addresses, and identification numbers | 25 | | of the taxpayer,
related entities, and employees.
| 26 | | (2) At the sole discretion of the Director, trade |
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| 1 | | secrets
or other confidential information identified as | 2 | | such by the taxpayer, no later
than 30 days after receipt | 3 | | of an administrative decision, by such means as the
| 4 | | Department shall provide by rule.
| 5 | | The Director shall determine the
appropriate extent of the
| 6 | | deletions allowed in paragraph (2). In the event the taxpayer | 7 | | does not submit
deletions,
the Director shall make only the | 8 | | deletions specified in paragraph (1).
| 9 | | The Director shall make available for public inspection | 10 | | and publication an
administrative decision within 180 days | 11 | | after the issuance of the
administrative
decision. The term | 12 | | "administrative decision" has the same meaning as defined in
| 13 | | Section 3-101 of Article III of the Code of Civil Procedure. | 14 | | Costs collected
under this Section shall be paid into the Tax | 15 | | Compliance and Administration
Fund.
| 16 | | (e) Nothing contained in this Act shall prevent the | 17 | | Director from
divulging
information to any person pursuant to | 18 | | a request or authorization made by the
taxpayer, by an | 19 | | authorized representative of the taxpayer, or, in the case of
| 20 | | information related to a joint return, by the spouse filing | 21 | | the joint return
with the taxpayer.
| 22 | | (Source: P.A. 102-61, eff. 7-9-21; 102-129, eff. 7-23-21; | 23 | | revised 8-10-21.)
| 24 | | Section 99. Effective date. This Act takes effect upon | 25 | | becoming law. |
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