Full Text of HB4076 93rd General Assembly
HB4076enr 93RD GENERAL ASSEMBLY
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| AN ACT concerning taxes.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Illinois Income Tax Act is amended by | 5 |
| changing Section 917 as follows:
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| (35 ILCS 5/917) (from Ch. 120, par. 9-917)
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| Sec. 917. Confidentiality and information sharing.
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| (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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| 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 Public Aid, State's Attorneys, and the | 24 |
| Attorney General for child support enforcement purposes and | 25 |
| (ii) a licensed attorney representing the taxpayer where an | 26 |
| appeal or a protest
has been filed on behalf of the taxpayer. | 27 |
| If it is necessary to file information obtained pursuant to | 28 |
| this Act in a child support enforcement proceeding, the | 29 |
| information shall be filed under seal.
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| (b) Public information. Nothing contained in this Act shall | 31 |
| prevent
the Director from publishing or making available to the | 32 |
| public the names
and addresses of persons filing returns under |
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| this Act, or from publishing
or making available reasonable | 2 |
| statistics concerning the operation of the
tax wherein the | 3 |
| contents of returns are grouped into aggregates in such a
way | 4 |
| that the information contained in any individual return shall | 5 |
| not be
disclosed.
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| (c) Governmental agencies. The Director may make available | 7 |
| to the
Secretary of the Treasury of the United States or his | 8 |
| delegate, or the
proper officer or his delegate of any other | 9 |
| state imposing a tax upon or
measured by income, for | 10 |
| exclusively official purposes, information received
by the | 11 |
| Department in the administration of this Act, but such | 12 |
| permission
shall be granted only if the United States or such | 13 |
| other state, as the case
may be, grants the Department | 14 |
| substantially similar privileges. The Director
may exchange | 15 |
| information with the Illinois Department of Public Aid and the
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| Department of Human Services (acting as successor to the | 17 |
| Department of Public
Aid under the Department of Human Services | 18 |
| Act) for
the purpose of verifying sources and amounts of income | 19 |
| and for other purposes
directly connected with the | 20 |
| administration of this Act and the Illinois
Public Aid Code. | 21 |
| The Director may exchange information with the Director of
the | 22 |
| Department of Employment Security for the purpose of verifying | 23 |
| sources
and amounts of income and for other purposes directly | 24 |
| connected with the
administration of this Act and Acts | 25 |
| administered by the Department of
Employment
Security.
The | 26 |
| Director may make available to the Illinois Industrial | 27 |
| Commission
information regarding employers for the purpose of | 28 |
| verifying the insurance
coverage required under the Workers' | 29 |
| Compensation Act and Workers'
Occupational Diseases Act.
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| The Director may make available to any State agency, | 31 |
| including the
Illinois Supreme Court, which licenses persons to | 32 |
| engage in any occupation,
information that a person licensed by | 33 |
| such agency has failed to file
returns under this Act or pay | 34 |
| the tax, penalty and interest shown therein,
or has failed to | 35 |
| pay any final assessment of tax, penalty or interest due
under | 36 |
| this Act.
The Director may make available to any State agency, |
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| including the Illinois
Supreme
Court, information regarding | 2 |
| whether a bidder, contractor, or an affiliate of a
bidder or
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| contractor has failed to file returns under this Act or pay the | 4 |
| tax, penalty,
and interest
shown therein, or has failed to pay | 5 |
| any final assessment of tax, penalty, or
interest due
under | 6 |
| this Act, for the limited purpose of enforcing bidder and | 7 |
| contractor
certifications.
For purposes of this Section, the | 8 |
| term "affiliate" means any entity that (1)
directly,
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| indirectly, or constructively controls another entity, (2) is | 10 |
| directly,
indirectly, or
constructively controlled by another | 11 |
| entity, or (3) is subject to the control
of
a common
entity. | 12 |
| For purposes of this subsection (a), an entity controls another | 13 |
| entity
if
it owns,
directly or individually, more than 10% of | 14 |
| the voting securities of that
entity.
As used in
this | 15 |
| subsection (a), the term "voting security" means a security | 16 |
| that (1)
confers upon the
holder the right to vote for the | 17 |
| election of members of the board of directors
or similar
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| governing body of the business or (2) is convertible into, or | 19 |
| entitles the
holder to receive
upon its exercise, a security | 20 |
| that confers such a right to vote. A general
partnership
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| interest is a voting security.
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| The Director may make available to any State agency, | 23 |
| including the
Illinois
Supreme Court, units of local | 24 |
| government, and school districts, information
regarding
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| whether a bidder or contractor is an affiliate of a person who | 26 |
| is not
collecting
and
remitting Illinois Use taxes, for the | 27 |
| limited purpose of enforcing bidder and
contractor
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| certifications.
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| The Director may also make available to the Secretary of | 30 |
| State
information that a corporation which has been issued a | 31 |
| certificate of
incorporation by the Secretary of State has | 32 |
| failed to file returns under
this Act or pay the tax, penalty | 33 |
| and interest shown therein, or has failed
to pay any final | 34 |
| assessment of tax, penalty or interest due under this Act.
An | 35 |
| assessment is final when all proceedings in court for
review of | 36 |
| such assessment have terminated or the time for the taking
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| thereof has expired without such proceedings being instituted. | 2 |
| For
taxable years ending on or after December 31, 1987, the | 3 |
| Director may make
available to the Director or principal | 4 |
| officer of any Department of the
State of Illinois, information | 5 |
| that a person employed by such Department
has failed to file | 6 |
| returns under this Act or pay the tax, penalty and
interest | 7 |
| shown therein. For purposes of this paragraph, the word
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| "Department" shall have the same meaning as provided in Section | 9 |
| 3 of the
State Employees Group Insurance Act of 1971.
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| (d) The Director shall make available for public
inspection | 11 |
| in the Department's principal office and for publication, at | 12 |
| cost,
administrative decisions issued on or after January
1, | 13 |
| 1995. These decisions are to be made available in a manner so | 14 |
| that the
following
taxpayer information is not disclosed:
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| (1) The names, addresses, and identification numbers | 16 |
| of the taxpayer,
related entities, and employees.
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| (2) At the sole discretion of the Director, trade | 18 |
| secrets
or other confidential information identified as | 19 |
| such by the taxpayer, no later
than 30 days after receipt | 20 |
| of an administrative decision, by such means as the
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| Department shall provide by rule.
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| The Director shall determine the
appropriate extent of the
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| deletions allowed in paragraph (2). In the event the taxpayer | 24 |
| does not submit
deletions,
the Director shall make only the | 25 |
| deletions specified in paragraph (1).
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| The Director shall make available for public inspection and | 27 |
| publication an
administrative decision within 180 days after | 28 |
| the issuance of the
administrative
decision. The term | 29 |
| "administrative decision" has the same meaning as defined in
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| Section 3-101 of Article III of the Code of Civil Procedure. | 31 |
| Costs collected
under this Section shall be paid into the Tax | 32 |
| Compliance and Administration
Fund.
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| (e) Nothing contained in this Act shall prevent the | 34 |
| Director from
divulging
information to any person pursuant to a | 35 |
| request or authorization made by the
taxpayer, by an authorized | 36 |
| representative of the taxpayer, or, in the case of
information |
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| related to a joint return, by the spouse filing the joint | 2 |
| return
with the taxpayer.
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| (Source: P.A. 93-25, eff. 6-20-03.)
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| Section 99. Effective date. This Act takes effect upon | 5 |
| becoming law.
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