Senate Sponsors: WATSON. House Sponsors: BRUNSVOLD Short description: DISCLOSURE OF INFO-ATTY GEN Synopsis of Bill as introduced: 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. Last action on Bill: SESSION SINE DIE Last action date: 99-01-12 Location: Senate Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 0 SENATE - 2 END OF INQUIRY Full Text Bill Status