WATSON. (BRUNSVOLD) 35 ILCS 5/917 from Ch. 120, par. 9-917 35 ILCS 105/8 from Ch. 120, par. 439.8 35 ILCS 115/8 from Ch. 120, par. 439.108 35 ILCS 120/11 from Ch. 120, par. 450 35 ILCS 630/5 from Ch. 120, par. 2005 35 ILCS 735/3-7 from Ch. 120, par. 2603-7 405 ILCS 5/5-105.1 new 405 ILCS 5/5-111 from Ch. 91 1/2, par. 5-111 35 ILCS 405/16 from Ch. 120, par. 405A-16 820 ILCS 405/1900 from Ch. 48, par. 640 Amends the Illinois Income Tax Act, the Retailer's Occupation Tax Act, and the Unemployment Insurance Act to authorize the disclosure of certain taxpayer information to State agencies and the Attorney General in the case of a taxpayer owing a debt to the State or any of its agencies. Amends the Use Tax Act, the Service Use Tax Act, and the Telecommunications Excise Tax Act. Deletes current provisions stating that amounts due under the Act constitute a debt to the State. Provides that a retailer or serviceman authorized to collect the taxes is liable for those taxes unless the retailer or serviceman pays the tax under the Retailers' Occupation Tax Act or the Service Occupation Tax Act. Provides that to the extent the retailer or serviceman collects the taxes, the taxes are held in trust for the benefit of the Department of Revenue. Amends the Uniform Penalty and Interest Act. Provides that any person who collects, withholds, or receives a tax under the Act holds the amount collected in trust for the Department of Revenue. Amends the Mental Health and Developmental Disabilities Code to provide that when a person neglects to pay charges due to the Department under the Code, the amount owed, plus interest, is a lien in favor of the State upon all property and rights to property of that person. Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Requires disclosure of certain federal estate tax information to the Attorney General if there is possible Illinois estate tax liability. Effective immediately. SENATE AMENDMENT NO. 1. Deletes reference to: 35 ILCS 115/8 Adds reference to: 35 ILCS 110/8 Deletes amendatory provisions in the Service Occupation Tax Act. Amends the Service Use Tax Act. Deletes current provisions stating that the amounts due under the Act constitute a debt to the State. Provides that a serviceman required to collect the tax is liable for the tax unless the serviceman pays the tax under the Service Occupation Tax Act. Provides that to the extent the serviceman collects the tax, the tax is held in trust for the benefit of the Department of Revenue. SENATE AMENDMENT NO. 2. Provides that foreclosure of a lien for Department of Mental Health and Developmental Disabilities (or after July 1 Department of Human Services) charges shall not be available against the homestead property of a recipient during the recipient's life. Provides further that such a lien against property held in joint tenancy or tenancy by the entirety shall be extinguished upon the death of the recipient, when a joint tenant or tenant by the entirety survives the recipient. FISCAL NOTE, ENGROSSED ( Dept. of Revenue) SB 785, engrossed, will not have a fiscal impact on this Dept. STATE MANDATES FISCAL NOTE (DCCA) Creates a local gov't organization and structure mandate for which no State reimbursement is required. 97-02-07 S FIRST READING 97-02-07 S REFERRED TO SENATE RULES COMMITTEE RULES 97-02-19 S ASSIGNED TO COMMITTEE REVENUE 97-03-06 S AMENDMENT NO. 01-REVENUE S 97-03-06 S ADOPTED 97-03-06 S DO PASS AS AMENDED 010-000-000 SREV 97-03-06 S PLACED ON CALENDAR ORDER OF 2ND READING 97-03-11 97-03-11 S FILED WITH SECRETARY 97-03-11 S AMENDMENT NO. 02-FITZGERALD 97-03-11 S AMENDMENT REFERRED TO SRUL 97-03-12 S SECOND READING 97-03-12 S PLACED ON CALENDAR ORDER OF 3RD READING 97-03-13 97-03-12 S AMENDMENT NO. 02-FITZGERALD 97-03-12 S BE APPROVED FOR CONSIDERATION SRUL 97-03-13 S RECALLED TO SECOND READING 97-03-13 S AMENDMENT NO. 02-FITZGERALD 97-03-13 S ADOPTED 97-03-13 S PLACED ON CALENDAR ORDER OF 3RD READING 97-03-14 97-03-17 S THIRD READING - PASSED 054-000-000 97-03-18 H ARRIVE IN HOUSE 97-03-18 H PLACED CALENDAR ORDER OF FIRST READING 97-03-21 H HOUSE SPONSOR LANG 97-03-21 H FIRST READING 97-03-21 H REFERRED TO HOUSE RULES COMMITTEE RULES 97-04-01 H ALTERNATE PRIMARY SPONSOR CHANGED TO BRUNSVOLD 97-04-08 H ASSIGNED TO COMMITTEE REVENUE 97-05-08 H DO PASS/SHORT DEBATE 011-000-000 HREV 97-05-08 H PLACED CALENDAR 2ND READING-SHORT DEBATE 97-05-08 H FISCAL NOTE REQUESTED MOORE,ANDREA 97-05-08 H STATE MANDATES FISCAL NOTE REQUESTED MOORE,ANDREA 97-05-08 H CALENDAR ORDER 2ND READING-SHORT DEBATE 97-05-12 H FISCAL NOTE FILED 97-05-12 H CALENDAR ORDER 2ND READING-SHORT DEBATE 97-05-13 H SECOND READING-SHORT DEBATE 97-05-13 H HELD ON CAL ORDER 2ND RDG - SHORT DEBATE 97-05-15 H STATE MANDATES FISCAL NOTE FILED 97-05-15 H HELD ON CAL ORDER 2ND RDG - SHORT DEBATE 97-05-16 H RE-REFERRED TO RULES COMM/RULE 19(A) RULES HRUL 98-12-02 H APPROVED FOR CONSIDERATION 003-001-000 HRUL 98-12-02 H PLACED CAL 2ND READING-STANDARD DEBATE 98-12-03 H AMENDMENT NO. 01-CROSS 98-12-03 H AMENDMENT REFERRED TO HRUL 98-12-03 H RULES REFERS TO HREV 98-12-03 H AMENDMENT NO. 02-CURRIE 98-12-03 H AMENDMENT REFERRED TO HRUL 98-12-03 H RULES REFERS TO HREV 98-12-03 H CALENDAR ORDER 2ND READING-STANDARD DBT 98-12-11 S SPONSOR REMOVED FITZGERALD 98-12-11 S CHIEF SPONSOR CHANGED TO WATSON 99-01-12 S SESSION SINE DIE END OF INQUIRY Full Text Bill Summary