90th General Assembly
Summary of SB0856
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Short description: 
TXES-FILING CLAIMS-MISC                                                    

Synopsis of Bill as introduced:
        Amends the Civil Administrative Code to allow the  Department  of      
   Revenue,  upon certification of past due child support, to collect the      
   delinquency in any manner authorized for the  collection  of  any  tax      
   administered  by  the  Department (now only delinquent personal income      
   tax). Amends the State Finance Act to provide that a retail sale by  a      
   producer  of  coal  or  other  mineral is a sale at retail where it is      
   extracted from the earth. Amends the Illinois Income Tax Act.  In  the      
   definition  of base income, deletes real estate investment trusts from      
   the language concerning the  modification  of  taxable  income  for  a      
   corporation.   Provides that in the case of a trust, unspecified items      
   of income or deductions taken into account in  computing  base  income      
   and  not  otherwise  allocated  shall be allocated to the State if the      
   taxpayer had commercial domicile in the State when the item was  paid,      
   incurred,  or  accrued  (now shall not be allocated to State).  Amends      
   the Use Tax Act, the Service Use Tax Act, the Service  Occupation  Tax      
   Act,  and  the Retailers' Occupation Tax Act to require that a protest      
   to the Notice of Tentative Determination of Claim be filed  within  60      
   days  (now  20  days). Amends the Cigarette Tax Act, the Cigarette Use      
   Tax Act, the Messages Tax Act, the Gas Revenue  Tax  Act,  the  Public      
   Utilities Revenue Act, the Water Company Invested Capital Tax Act, and      
   the  Telecommunications  Excise  Tax  Act  to provide that if both the      
   Department and the taxpayer have agreed to an  extension  of  time  to      
   issue  a  notice of tax liability, a claim for credit or refund may be      
   filed at any time prior to the expiration of the agreed  upon  period.      
   Amends  the  Senior  Citizens and Disabled Persons Property Tax Relief      
   and Pharmaceutical Assistance Act to include in the  list  of  factors      
   used  to  determine "income" an amount equal to any net operating loss      
   carryover deduction or capital loss carryover deduction  taken  during      
   the taxable year.  Makes other changes.  Effective immediately.             
        HOUSE AMENDMENT NO. 1.                                                 
          Adds reference to:                                                   
          35 ILCS 5/917                   from Ch. 120, par. 9-917             
          35 ILCS 105/9                   from Ch. 120, par. 439.9             
          35 ILCS 120/3                   from Ch. 120, par. 442               
          35 ILCS 120/11                  from Ch. 120, par. 450               
          35 ILCS 130/10b                 from Ch. 120, par. 453.10b           
          35 ILCS 135/20                  from Ch. 120, par. 453.50            
          35 ILCS 505/3                   from Ch. 120, par. 419               
          35 ILCS 505/3a                  from Ch. 120, par. 419a              
          35 ILCS 505/3b                  from Ch. 120, par. 419b              
          35 ILCS 505/3c                  from Ch. 120, par. 419b.1            
          35 ILCS 505/13                  from Ch. 120, par. 429               
          35 ILCS 505/13a.7               from Ch. 120, par. 429a7             
          35 ILCS 505/13a.8 new                                                
          35 ILCS 610/11                  from Ch. 120, par. 467.11            
          35 ILCS 615/11                  from Ch. 120, par. 467.26            
          35 ILCS 620/11                  from Ch. 120, par. 478               
          35 ILCS 625/11                  from Ch. 120, par. 1421              
          35 ILCS 630/15                  from Ch. 120, par. 2015              
          235 ILCS 5/8-9                  from Ch. 43, par. 163e               
          415 ILCS 5/57.11                                                     
          415 ILCS 125/325                                                     
        Further amends the Illinois Income Tax Act. Provides that nothing      
   in the Act shall prevent the Director from divulging information to         
   anyone pursuant to a request or authorization made by the taxpayer or       
   his or her authorized representative  or spouse.  Further  amends  the      
   Retailers'  Occupation  Tax  Act, the Cigarette Tax Act, the Cigarette      
   Use Tax Act, the Messages Tax Act, the Gas Revenue Tax Act, the Public      
   Utilities Revenue Act, the Water Company Invested Capital Tax Act, and      
   the Telecommunications Excise Tax Act and amends the Liquor Control         
   Act of 1934 to provide that nothing in those Acts shall prevent the         
   Director from divulging information pursuant to the request of a tax-       
   payer or his or her authorized representative. Amends the Motor Fuel        
   Tax Law. Provides that the penalties on bonds required of distribu-         
   tors, suppliers, bulk users, or receivers shall not exceed $100,000         
   (now $40,001). Deletes requirement that claims for refunds for lost         
   motor fuel must be made by affidavit. Deletes current provision con-        
   cerning claims for credit by a receiver for taxes paid upon fuel ex-        
   ported or sold under certain circumstances. Provides procedures for         
   receivers who have paid the required tax upon fuel exported or sold to      
   file a claim for credit. Provides standards for the claims. Provides        
   that a person who ceases to be licensed as a receiver while holding an      
   unused credit may elect to surrender the unused credit to the Depart-       
   ment and receive a refund. Amends the Environmental Protection Act by       
   providing that, subject to appropriation, moneys in the Undreground         
   Storage Tank Fund may also be used for refunds under the Motor Fuel         
   Tax Act. Makes other changes.                                               
        HOUSE AMENDMENT NO. 2.                                                 
        Further amends the Illinois Income Tax  Act.   Provides  that  an      
   individual  taxpayer  shall not be subject to a penalty for failing to      
   pay estimated tax if the taxpayer is 65 years of age or older  and  is      
   residing  in  a  nursing  home.  Makes  the  provisions  of  the  bill      
        HOUSE AMENDMENT NO. 3.                                                 
        Provides that the bill is effective January 1, 1998, except  that      
   the  provisions  concerning  returns  in  the  Use  Tax  Act  and  the      
   Retailers' Occupation Tax Act take effect January 1, 1999.                  
        HOUSE AMENDMENT NO. 4.                                                 
          Adds reference to:                                                   
          20 ILCS 2505/39b53 new                                               
          35 ILCS 5/302                   from Ch. 120, par. 3-302             
          35 ILCS 5/701                   from Ch. 120, par. 7-701             
          35 ILCS 735/3-3                 from Ch. 120, par. 2603-3            
        Further amends the Civil Administrative Code of Illinois, and the      
   Illinois  Income  Tax Act  and amends the Uniform Penalty and Interest      
   Act.  Requires the Department of Revenue to study  the  use  and  cost      
   effectiveness   of   certain   reciprocal  agreements.   Requires  the      
   Department to report to the General Assembly the  impact  on  Illinois      
   income  tax collectors of each of the reciprocal agreements by January      
   1, 1999 and each 5 years thereafter.  Allows the Department to require      
   employers and  employees  to  provide  all  information  necessary  to      
   complete  the  study.   Allows  the  General Assembly to adopt a joint      
   resolution directing the Director of Revenue to revoke any  reciprocal      
   agreement  with  any  other state that results in a loss of revenue to      
   Illinois. Requires the resolution to specify the  date  on  which  the      
   agreement  is revoked.  Provides that the date shall be no sooner than      
   the beginning of the next subsequent calendar year that is at least  6      
   months  after  the adoption of the resolution.  Allows the Director of      
   Revenue to enter into a compensation or rebating  agreement  with  any      
   reciprocal  state  before  any revocation by resolution of the General      
   Assembly.   Allows  the  Director  to  enter  into   agreements   with      
   reciprocal  states to contract with any third party mutually agreed to      
   by the Director and the reciprocal state  to  establish  a  rebate  or      
   compensation amount.                                                        
        HOUSE AMENDMENT NO. 5.                                                 
          Deletes reference to:                                                
          35 ILCS 5/1501                                                       
        Deletes provisions that amended the Illinois Income  Tax  Act  to      
   amend the definition of "resident" to exclude certain trusts.               
Last action on Bill: PUBLIC ACT.............................. 90-0491

   Last action date: 97-08-17

           Location: Senate

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   5     SENATE -   0


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