Full Text of HB1808 100th General Assembly
HB1808enr 100TH GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning State government.
| 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 | | 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
| 17 | | imposed by this Act or by another statute imposing a State tax, | 18 | | and any
person who divulges any such information in any manner, | 19 | | except for such
purposes and pursuant to order of the Director | 20 | | or in accordance with a proper
judicial order, shall be guilty | 21 | | of a Class A misdemeanor. However, the
provisions of this | 22 | | paragraph are not applicable to information furnished
to (i) | 23 | | the Department of Healthcare and Family Services (formerly
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| 1 | | Department of Public Aid), State's Attorneys, and the Attorney | 2 | | General for child support enforcement purposes and (ii) a | 3 | | licensed attorney representing the taxpayer where an appeal or | 4 | | a protest
has been filed on behalf of the taxpayer. If it is | 5 | | necessary to file information obtained pursuant to this Act in | 6 | | a child support enforcement proceeding, the information shall | 7 | | be filed under seal.
| 8 | | (b) Public information. Nothing contained in this Act shall | 9 | | prevent
the Director from publishing or making available to the | 10 | | public the names
and addresses of persons filing returns under | 11 | | this Act, or from publishing
or making available reasonable | 12 | | statistics concerning the operation of the
tax wherein the | 13 | | contents of returns are grouped into aggregates in such a
way | 14 | | that the information contained in any individual return shall | 15 | | not be
disclosed.
| 16 | | (c) Governmental agencies. The Director may make available | 17 | | to the
Secretary of the Treasury of the United States or his | 18 | | delegate, or the
proper officer or his delegate of any other | 19 | | state imposing a tax upon or
measured by income, for | 20 | | exclusively official purposes, information received
by the | 21 | | Department in the administration of this Act, but such | 22 | | permission
shall be granted only if the United States or such | 23 | | other state, as the case
may be, grants the Department | 24 | | substantially similar privileges. The Director
may exchange | 25 | | information with the Department of Healthcare and Family | 26 | | Services and the
Department of Human Services (acting as |
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| 1 | | successor to the Department of Public
Aid under the Department | 2 | | of Human Services Act) for
the purpose of verifying sources and | 3 | | amounts of income and for other purposes
directly connected | 4 | | with the administration of this Act, the Illinois Public Aid | 5 | | Code, and any other health benefit program administered by the | 6 | | State. The Director may exchange information with the Director | 7 | | of
the Department of Employment Security for the purpose of | 8 | | verifying sources
and amounts of income and for other purposes | 9 | | directly connected with the
administration of this Act and Acts | 10 | | administered by the Department of
Employment
Security.
The | 11 | | Director may make available to the Illinois Workers' | 12 | | Compensation Commission
information regarding employers for | 13 | | the purpose of verifying the insurance
coverage required under | 14 | | the Workers' Compensation Act and Workers'
Occupational | 15 | | Diseases Act. The Director may exchange information with the | 16 | | Illinois Department on Aging for the purpose of verifying | 17 | | sources and amounts of income for purposes directly related to | 18 | | confirming eligibility for participation in the programs of | 19 | | benefits authorized by the Senior Citizens and Persons with | 20 | | Disabilities Property Tax Relief and Pharmaceutical Assistance | 21 | | Act. The Director may exchange information with the State | 22 | | Treasurer's Office and the Department of Employment Security | 23 | | for the purpose of implementing, administering, and enforcing | 24 | | the Illinois Secure Choice Savings Program Act. The Director | 25 | | may exchange information with the State Treasurer's Office for | 26 | | the purpose of administering the Uniform Disposition of |
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| 1 | | Unclaimed Property Act or successor Acts.
| 2 | | The Director may make available to any State agency, | 3 | | including the
Illinois Supreme Court, which licenses persons to | 4 | | engage in any occupation,
information that a person licensed by | 5 | | such agency has failed to file
returns under this Act or pay | 6 | | the tax, penalty and interest shown therein,
or has failed to | 7 | | pay any final assessment of tax, penalty or interest due
under | 8 | | this Act.
The Director may make available to any State agency, | 9 | | including the Illinois
Supreme
Court, information regarding | 10 | | whether a bidder, contractor, or an affiliate of a
bidder or
| 11 | | contractor has failed to file returns under this Act or pay the | 12 | | tax, penalty,
and interest
shown therein, or has failed to pay | 13 | | any final assessment of tax, penalty, or
interest due
under | 14 | | this Act, for the limited purpose of enforcing bidder and | 15 | | contractor
certifications.
For purposes of this Section, the | 16 | | term "affiliate" means any entity that (1)
directly,
| 17 | | indirectly, or constructively controls another entity, (2) is | 18 | | directly,
indirectly, or
constructively controlled by another | 19 | | entity, or (3) is subject to the control
of
a common
entity. | 20 | | For purposes of this subsection (a), an entity controls another | 21 | | entity
if
it owns,
directly or individually, more than 10% of | 22 | | the voting securities of that
entity.
As used in
this | 23 | | subsection (a), the term "voting security" means a security | 24 | | that (1)
confers upon the
holder the right to vote for the | 25 | | election of members of the board of directors
or similar
| 26 | | governing body of the business or (2) is convertible into, or |
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| 1 | | entitles the
holder to receive
upon its exercise, a security | 2 | | that confers such a right to vote. A general
partnership
| 3 | | interest is a voting security.
| 4 | | The Director may make available to any State agency, | 5 | | including the
Illinois
Supreme Court, units of local | 6 | | government, and school districts, information
regarding
| 7 | | whether a bidder or contractor is an affiliate of a person who | 8 | | is not
collecting
and
remitting Illinois Use taxes, for the | 9 | | limited purpose of enforcing bidder and
contractor
| 10 | | certifications.
| 11 | | The Director may also make available to the Secretary of | 12 | | State
information that a corporation which has been issued a | 13 | | certificate of
incorporation by the Secretary of State has | 14 | | failed to file returns under
this Act or pay the tax, penalty | 15 | | and interest shown therein, or has failed
to pay any final | 16 | | assessment of tax, penalty or interest due under this Act.
An | 17 | | assessment is final when all proceedings in court for
review of | 18 | | such assessment have terminated or the time for the taking
| 19 | | thereof has expired without such proceedings being instituted. | 20 | | For
taxable years ending on or after December 31, 1987, the | 21 | | Director may make
available to the Director or principal | 22 | | officer of any Department of the
State of Illinois, information | 23 | | that a person employed by such Department
has failed to file | 24 | | returns under this Act or pay the tax, penalty and
interest | 25 | | shown therein. For purposes of this paragraph, the word
| 26 | | "Department" shall have the same meaning as provided in Section |
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| 1 | | 3 of the
State Employees Group Insurance Act of 1971.
| 2 | | (d) The Director shall make available for public
inspection | 3 | | in the Department's principal office and for publication, at | 4 | | cost,
administrative decisions issued on or after January
1, | 5 | | 1995. These decisions are to be made available in a manner so | 6 | | that the
following
taxpayer information is not disclosed:
| 7 | | (1) The names, addresses, and identification numbers | 8 | | of the taxpayer,
related entities, and employees.
| 9 | | (2) At the sole discretion of the Director, trade | 10 | | secrets
or other confidential information identified as | 11 | | such by the taxpayer, no later
than 30 days after receipt | 12 | | of an administrative decision, by such means as the
| 13 | | Department shall provide by rule.
| 14 | | The Director shall determine the
appropriate extent of the
| 15 | | deletions allowed in paragraph (2). In the event the taxpayer | 16 | | does not submit
deletions,
the Director shall make only the | 17 | | deletions specified in paragraph (1).
| 18 | | The Director shall make available for public inspection and | 19 | | publication an
administrative decision within 180 days after | 20 | | the issuance of the
administrative
decision. The term | 21 | | "administrative decision" has the same meaning as defined in
| 22 | | Section 3-101 of Article III of the Code of Civil Procedure. | 23 | | Costs collected
under this Section shall be paid into the Tax | 24 | | Compliance and Administration
Fund.
| 25 | | (e) Nothing contained in this Act shall prevent the | 26 | | Director from
divulging
information to any person pursuant to a |
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| 1 | | request or authorization made by the
taxpayer, by an authorized | 2 | | representative of the taxpayer, or, in the case of
information | 3 | | related to a joint return, by the spouse filing the joint | 4 | | return
with the taxpayer.
| 5 | | (Source: P.A. 99-143, eff. 7-27-15; 99-571, eff. 7-15-16.)
| 6 | | Section 10. The Uniform Disposition of Unclaimed Property | 7 | | Act is amended by adding Section 19.5 as follows: | 8 | | (765 ILCS 1025/19.5 new) | 9 | | Sec. 19.5. Tax return identification of apparent owners of | 10 | | abandoned property. | 11 | | (a) At least annually the State Treasurer shall notify the | 12 | | Department of Revenue of the names of persons appearing to be | 13 | | owners of abandoned property held by the State Treasurer. The | 14 | | State Treasurer shall also provide to the Department of Revenue | 15 | | the social security numbers of such persons, if available. | 16 | | (b) The Department of Revenue shall notify the State | 17 | | Treasurer if any person under subsection (a) has filed an | 18 | | Illinois income tax return and shall provide the State | 19 | | Treasurer with the last known address of the person as it | 20 | | appears in Department of Revenue records, except as prohibited | 21 | | by federal law. The Department shall also provide any | 22 | | additional addresses for the same taxpayer from the records of | 23 | | the Department, except as prohibited by federal law. | 24 | | (c) In order to facilitate the return of property under |
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| 1 | | this Section, the State Treasurer and the Department of Revenue | 2 | | may enter into an interagency agreement concerning protection | 3 | | of confidential information, data match rules, and other | 4 | | issues. | 5 | | (d) The State Treasurer may deliver, as provided under | 6 | | Section 20 of this Act, property or pay the amount owing to a | 7 | | person matched under this Section without the person filing a | 8 | | claim under Section 19 of this Act if the following conditions | 9 | | are met: | 10 | | (1) the value of the property that is owed the person | 11 | | is $2,000 or less; | 12 | | (2) the property is not either tangible property or | 13 | | securities; | 14 | | (3) the last known address for the person according to | 15 | | the Department of Revenue records is less than 12 months | 16 | | old; and | 17 | | (4) the State Treasurer has evidence sufficient to | 18 | | establish that the person who appears in Department of | 19 | | Revenue records is the owner of the property and the owner | 20 | | currently resides at the last known address from the | 21 | | Department of Revenue. | 22 | | The State Treasurer may use additional databases to verify | 23 | | the identity of the person and that the person currently | 24 | | resides at the last known address. | 25 | | (e) If the property owed to a person matched under this | 26 | | Section has a value of greater than $2,000 or is tangible |
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| 1 | | property or securities, then the State Treasurer shall provide | 2 | | notice to the person informing the person that he or she is the | 3 | | owner of abandoned or unclaimed property held by the State and | 4 | | may file a claim with the State Treasurer for return of the | 5 | | property.
| 6 | | Section 99. Effective date. This Act takes effect upon | 7 | | becoming law.
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