Illinois General Assembly - Full Text of HB5142
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Full Text of HB5142  102nd General Assembly

HB5142ham002 102ND GENERAL ASSEMBLY

Rep. Greg Harris

Filed: 3/1/2022

 

 


 

 


 
10200HB5142ham002LRB102 24825 HLH 37100 a

1
AMENDMENT TO HOUSE BILL 5142

2    AMENDMENT NO. ______. Amend House Bill 5142 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Illinois Income Tax Act is amended by
5adding 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
9Department shall print on each standard individual income tax
10return a single provision that (i) allows the taxpayer to
11request information about the taxpayer's eligibility for
12health insurance benefits and (ii) authorizes the Department
13to share the taxpayer's income information with the State
14health benefits exchange for that purpose if a State health
15benefits exchange is operational. The Department shall
16indicate on the return that, by marking the provision under

 

 

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1this subsection (a), the taxpayer is authorizing the
2Department to provide health insurance eligibility information
3to the taxpayer and to share the taxpayer's income information
4with the State health benefits exchange.
5    (b) By June 1 and October 1 of each year, the Department of
6Healthcare and Family Services and the Department of Insurance
7shall provide the Department with a form letter describing
8health insurance enrollment options for taxpayers. This
9subsection (b) shall not apply in any calendar year if, as of
10January 1 of that calendar year, the State health benefits
11exchange is operational.
12    (c) By July 1 and November 1 of each year, the Department
13shall send, by e-mail or first class mail, the most recent form
14letter prepared under subsection (b) to the taxpayers who have
15indicated on their most recent individual income tax return
16that they would like to request information about their
17eligibility for health insurance benefits. This subsection (c)
18shall not apply in any calendar year if, as of January 1 of
19that calendar year, the State health benefits exchange is
20operational.
21    (d) Any marketplace enrollment platform for a State health
22benefits exchange that becomes operational on or after the
23effective date of this amendatory Act of the 102nd General
24Assembly must interface with the Department's tax system. As
25soon as the State health benefits exchange is operational, the
26Director shall make individual income tax information

 

 

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1available to the State health benefits exchange if the
2disclosure is authorized by the taxpayer on the individual
3income tax return that contains that information. The
4Department is not required to provide income tax information
5to the State health benefits exchange under this subsection
6(d) for a tax year that begins more than 2 years prior to the
7date the State health benefits exchange is operational. The
8State health benefits exchange shall use the information
9provided by the Department to assess the individual taxpayer's
10potential eligibility for health insurance premium tax credits
11and Medicaid. The State health benefits exchange shall inform
12the taxpayer of the results of its eligibility assessment.
13    (e) As used in this Section, "State health benefits
14exchange" means a State health benefits exchange established
15by the State of Illinois in accordance with Section 1311 of the
16federal Patient Protection and Affordable Care Act.
 
17    (35 ILCS 5/917)  (from Ch. 120, par. 9-917)
18    Sec. 917. Confidentiality and information sharing.
19    (a) Confidentiality. Except as provided in this Section,
20all information received by the Department from returns filed
21under this Act, or from any investigation conducted under the
22provisions of this Act, shall be confidential, except for
23official purposes within the Department or pursuant to
24official procedures for collection of any State tax or
25pursuant to an investigation or audit by the Illinois State

 

 

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1Scholarship Commission of a delinquent student loan or
2monetary award or enforcement of any civil or criminal penalty
3or sanction imposed by this Act or by another statute imposing
4a State tax, and any person who divulges any such information
5in any manner, except for such purposes and pursuant to order
6of the Director or in accordance with a proper judicial order,
7shall be guilty of a Class A misdemeanor. However, the
8provisions of this paragraph are not applicable to information
9furnished to (i) the Department of Healthcare and Family
10Services (formerly Department of Public Aid), State's
11Attorneys, and the Attorney General for child support
12enforcement purposes and (ii) a licensed attorney representing
13the taxpayer where an appeal or a protest has been filed on
14behalf of the taxpayer. If it is necessary to file information
15obtained pursuant to this Act in a child support enforcement
16proceeding, the information shall be filed under seal. The
17furnishing upon request of the Auditor General, or his or her
18authorized agents, for official use of returns filed and
19information related thereto under this Act is deemed to be an
20official purpose within the Department within the meaning of
21this Section.
22    (b) Public information. Nothing contained in this Act
23shall prevent the Director from publishing or making available
24to the public the names and addresses of persons filing
25returns under this Act, or from publishing or making available
26reasonable statistics concerning the operation of the tax

 

 

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1wherein the contents of returns are grouped into aggregates in
2such a way that the information contained in any individual
3return shall not be disclosed.
4    (c) Governmental agencies. The Director may make available
5to the Secretary of the Treasury of the United States or his
6delegate, or the proper officer or his delegate of any other
7state imposing a tax upon or measured by income, for
8exclusively official purposes, information received by the
9Department in the administration of this Act, but such
10permission shall be granted only if the United States or such
11other state, as the case may be, grants the Department
12substantially similar privileges. The Director may exchange
13information with the Department of Healthcare and Family
14Services and the Department of Human Services (acting as
15successor to the Department of Public Aid under the Department
16of Human Services Act) for the purpose of verifying sources
17and amounts of income and for other purposes directly
18connected with the administration of this Act, the Illinois
19Public Aid Code, and any other health benefit program
20administered by the State. The Director may exchange
21information with the Director of the Department of Employment
22Security for the purpose of verifying sources and amounts of
23income and for other purposes directly connected with the
24administration of this Act and Acts administered by the
25Department of Employment Security. The Director may make
26available to the Illinois Workers' Compensation Commission

 

 

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1information regarding employers for the purpose of verifying
2the insurance coverage required under the Workers'
3Compensation Act and Workers' Occupational Diseases Act. The
4Director may exchange information with the Illinois Department
5on Aging for the purpose of verifying sources and amounts of
6income for purposes directly related to confirming eligibility
7for participation in the programs of benefits authorized by
8the Senior Citizens and Persons with Disabilities Property Tax
9Relief and Pharmaceutical Assistance Act. The Director may
10exchange information with the State Treasurer's Office and the
11Department of Employment Security for the purpose of
12implementing, administering, and enforcing the Illinois Secure
13Choice Savings Program Act. The Director may exchange
14information with the State Treasurer's Office for the purpose
15of administering the Revised Uniform Unclaimed Property Act or
16successor Acts. The Director may exchange information with the
17State Treasurer's Office for the purpose of administering the
18Illinois Higher Education Savings Program established under
19Section 16.8 of the State Treasurer Act. The Director may make
20individual income tax information available to the State
21health benefits exchange, as defined in Section 513, if the
22disclosure is authorized by the taxpayer pursuant to Section
23513.
24    The Director may make available to any State agency,
25including the Illinois Supreme Court, which licenses persons
26to engage in any occupation, information that a person

 

 

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1licensed by such agency has failed to file returns under this
2Act or pay the tax, penalty and interest shown therein, or has
3failed to pay any final assessment of tax, penalty or interest
4due under this Act. The Director may make available to any
5State agency, including the Illinois Supreme Court,
6information regarding whether a bidder, contractor, or an
7affiliate of a bidder or contractor has failed to file returns
8under this Act or pay the tax, penalty, and interest shown
9therein, or has failed to pay any final assessment of tax,
10penalty, or interest due under this Act, for the limited
11purpose of enforcing bidder and contractor certifications. For
12purposes of this Section, the term "affiliate" means any
13entity that (1) directly, indirectly, or constructively
14controls another entity, (2) is directly, indirectly, or
15constructively controlled by another entity, or (3) is subject
16to the control of a common entity. For purposes of this
17subsection (a), an entity controls another entity if it owns,
18directly or individually, more than 10% of the voting
19securities of that entity. As used in this subsection (a), the
20term "voting security" means a security that (1) confers upon
21the holder the right to vote for the election of members of the
22board of directors or similar governing body of the business
23or (2) is convertible into, or entitles the holder to receive
24upon its exercise, a security that confers such a right to
25vote. A general partnership interest is a voting security.
26    The Director may make available to any State agency,

 

 

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1including the Illinois Supreme Court, units of local
2government, and school districts, information regarding
3whether a bidder or contractor is an affiliate of a person who
4is not collecting and remitting Illinois Use taxes, for the
5limited purpose of enforcing bidder and contractor
6certifications.
7    The Director may also make available to the Secretary of
8State information that a corporation which has been issued a
9certificate of incorporation by the Secretary of State has
10failed to file returns under this Act or pay the tax, penalty
11and interest shown therein, or has failed to pay any final
12assessment of tax, penalty or interest due under this Act. An
13assessment is final when all proceedings in court for review
14of such assessment have terminated or the time for the taking
15thereof has expired without such proceedings being instituted.
16For taxable years ending on or after December 31, 1987, the
17Director may make available to the Director or principal
18officer of any Department of the State of Illinois,
19information that a person employed by such Department has
20failed to file returns under this Act or pay the tax, penalty
21and interest shown therein. For purposes of this paragraph,
22the word "Department" shall have the same meaning as provided
23in Section 3 of the State Employees Group Insurance Act of
241971.
25    (d) The Director shall make available for public
26inspection in the Department's principal office and for

 

 

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1publication, at cost, administrative decisions issued on or
2after January 1, 1995. These decisions are to be made
3available in a manner so that the following taxpayer
4information is not disclosed:
5        (1) The names, addresses, and identification numbers
6    of the taxpayer, related entities, and employees.
7        (2) At the sole discretion of the Director, trade
8    secrets or other confidential information identified as
9    such by the taxpayer, no later than 30 days after receipt
10    of an administrative decision, by such means as the
11    Department shall provide by rule.
12    The Director shall determine the appropriate extent of the
13deletions allowed in paragraph (2). In the event the taxpayer
14does not submit deletions, the Director shall make only the
15deletions specified in paragraph (1).
16    The Director shall make available for public inspection
17and publication an administrative decision within 180 days
18after the issuance of the administrative decision. The term
19"administrative decision" has the same meaning as defined in
20Section 3-101 of Article III of the Code of Civil Procedure.
21Costs collected under this Section shall be paid into the Tax
22Compliance and Administration Fund.
23    (e) Nothing contained in this Act shall prevent the
24Director from divulging information to any person pursuant to
25a request or authorization made by the taxpayer, by an
26authorized representative of the taxpayer, or, in the case of

 

 

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1information related to a joint return, by the spouse filing
2the joint return with the taxpayer.
3(Source: P.A. 102-61, eff. 7-9-21; 102-129, eff. 7-23-21;
4revised 8-10-21.)
 
5    Section 99. Effective date. This Act takes effect upon
6becoming law.".