| ||||
Public Act 102-0061 | ||||
| ||||
| ||||
AN ACT concerning finance.
| ||||
Be it enacted by the People of the State of Illinois,
| ||||
represented in the General Assembly:
| ||||
Section 5. The Illinois State Auditing Act is amended by | ||||
changing Section 6-1 as follows:
| ||||
(30 ILCS 5/6-1) (from Ch. 15, par. 306-1)
| ||||
Sec. 6-1. Effect on other laws. The powers and duties
of | ||||
the Auditor General under this Act and the
system of audits | ||||
established by this Act are in addition to any other
powers, | ||||
duties or audits required or authorized by law.
| ||||
Where records or information are classified as | ||||
confidential,
by or pursuant to law, such records or | ||||
information shall be
disclosed to the Office of the Auditor | ||||
General as necessary
and to the extent required for the | ||||
performance of an authorized post audit. Federal tax | ||||
information shall only be provided in accordance with federal | ||||
law and regulation applicable to the safeguarding of federal | ||||
tax information.
However, only a payroll employee of the | ||||
Office of the Auditor General,
specifically designated in | ||||
writing by the Auditor General, may receive confidential
| ||||
income tax records.
| ||||
Confidential records or information disclosed to the | ||||
Office of the
Auditor General shall be subject to the same |
legal confidentiality
and protective restrictions in the | ||
Office of the Auditor General as
such records and information | ||
have in the hands of the official
authorized custodian. Any | ||
penalties applicable to the officially
authorized custodian or | ||
his employees for the violation of any
confidentiality or | ||
protective restrictions applicable to such
records or | ||
information shall also apply to the officers, employees , | ||
contractors,
and agents of the Office of the Auditor General.
| ||
The Office of the Auditor General may not publish any
| ||
confidential information or records in any report, including | ||
data
and statistics, if such information as published is | ||
directly or
indirectly matchable to any individual.
| ||
Inside the Office of the Auditor General, confidential | ||
records
or information may be used only for official purposes.
| ||
Any officer, employee, contractor, or agent of the Office | ||
of the Auditor
General who violates any legal confidentiality | ||
or protective
restriction governing any records or information | ||
shall be guilty
of a Class A misdemeanor unless a greater | ||
penalty is otherwise
provided by law.
| ||
Where this Act expressly governs or grants authority for | ||
regulations
to govern other auditing procedures, this Act | ||
supersedes all other
statutes to the contrary. To the extent | ||
that this Act conflicts with
another statute, this Act | ||
prevails.
| ||
Except as provided in this Section, this Act does not | ||
supersede or
repeal by implication any other statute.
|
(Source: P.A. 82-414.)
| ||
Section 10. The Illinois Income Tax Act is amended by | ||
changing Section 917 as follows:
| ||
(35 ILCS 5/917) (from Ch. 120, par. 9-917)
| ||
Sec. 917. Confidentiality and information sharing.
| ||
(a) Confidentiality.
Except as provided in this Section, | ||
all information received by the Department
from returns filed | ||
under this Act, or from any investigation conducted under
the | ||
provisions of this Act, shall be confidential, except for | ||
official purposes
within the Department or pursuant to | ||
official procedures for collection
of any State tax or | ||
pursuant to an investigation or audit by the Illinois
State | ||
Scholarship Commission of a delinquent student loan or | ||
monetary award
or enforcement of any civil or criminal penalty | ||
or sanction
imposed by this Act or by another statute imposing | ||
a State tax, and any
person who divulges any such information | ||
in any manner, except for such
purposes and pursuant to order | ||
of the Director or in accordance with a proper
judicial order, | ||
shall be guilty of a Class A misdemeanor. However, the
| ||
provisions of this paragraph are not applicable to information | ||
furnished
to (i) the Department of Healthcare and Family | ||
Services (formerly
Department of Public Aid), State's | ||
Attorneys, and the Attorney General for child support | ||
enforcement purposes and (ii) a licensed attorney representing |
the taxpayer where an appeal or a protest
has been filed on | ||
behalf of the taxpayer. If it is necessary to file information | ||
obtained pursuant to this Act in a child support enforcement | ||
proceeding, the information shall be filed under seal. The | ||
furnishing upon request of the Auditor General, or his or her | ||
authorized agents, for official use of returns filed and | ||
information related thereto under this Act is deemed to be an | ||
official purpose within the Department within the meaning of | ||
this Section.
| ||
(b) Public information. Nothing contained in this Act | ||
shall prevent
the Director from publishing or making available | ||
to the public the names
and addresses of persons filing | ||
returns under this Act, or from publishing
or making available | ||
reasonable statistics concerning the operation of the
tax | ||
wherein the contents of returns are grouped into aggregates in | ||
such a
way that the information contained in any individual | ||
return shall not be
disclosed.
| ||
(c) Governmental agencies. The Director may make available | ||
to the
Secretary of the Treasury of the United States or his | ||
delegate, or the
proper officer or his delegate of any other | ||
state imposing a tax upon or
measured by income, for | ||
exclusively official purposes, information received
by the | ||
Department in the administration of this Act, but such | ||
permission
shall be granted only if the United States or such | ||
other state, as the case
may be, grants the Department | ||
substantially similar privileges. The Director
may exchange |
information with the Department of Healthcare and Family | ||
Services and the
Department of Human Services (acting as | ||
successor to the Department of Public
Aid under the Department | ||
of Human Services Act) for
the purpose of verifying sources | ||
and amounts of income and for other purposes
directly | ||
connected with the administration of this Act, the Illinois | ||
Public Aid Code, and any other health benefit program | ||
administered by the State. The Director may exchange | ||
information with the Director of
the Department of Employment | ||
Security for the purpose of verifying sources
and amounts of | ||
income and for other purposes directly connected with the
| ||
administration of this Act and Acts administered by the | ||
Department of
Employment
Security.
The Director may make | ||
available to the Illinois Workers' Compensation Commission
| ||
information regarding employers for the purpose of verifying | ||
the insurance
coverage required under the Workers' | ||
Compensation Act and Workers'
Occupational Diseases Act. The | ||
Director may exchange information with the Illinois Department | ||
on Aging for the purpose of verifying sources and amounts of | ||
income for purposes directly related to confirming eligibility | ||
for participation in the programs of benefits authorized by | ||
the Senior Citizens and Persons with Disabilities Property Tax | ||
Relief and Pharmaceutical Assistance Act. The Director may | ||
exchange information with the State Treasurer's Office and the | ||
Department of Employment Security for the purpose of | ||
implementing, administering, and enforcing the Illinois Secure |
Choice Savings Program Act. The Director may exchange | ||
information with the State Treasurer's Office for the purpose | ||
of administering the Revised Uniform Unclaimed Property Act or | ||
successor Acts.
| ||
The Director may make available to any State agency, | ||
including the
Illinois Supreme Court, which licenses persons | ||
to engage in any occupation,
information that a person | ||
licensed by such agency has failed to file
returns under this | ||
Act or pay the tax, penalty and interest shown therein,
or has | ||
failed to pay any final assessment of tax, penalty or interest | ||
due
under this Act.
The Director may make available to any | ||
State agency, including the Illinois
Supreme
Court, | ||
information regarding whether a bidder, contractor, or an | ||
affiliate of a
bidder or
contractor has failed to file returns | ||
under this Act or pay the tax, penalty,
and interest
shown | ||
therein, or has failed to pay any final assessment of tax, | ||
penalty, or
interest due
under this Act, for the limited | ||
purpose of enforcing bidder and contractor
certifications.
For | ||
purposes of this Section, the term "affiliate" means any | ||
entity that (1)
directly,
indirectly, or constructively | ||
controls another entity, (2) is directly,
indirectly, or
| ||
constructively controlled by another entity, or (3) is subject | ||
to the control
of
a common
entity. For purposes of this | ||
subsection (a), an entity controls another entity
if
it owns,
| ||
directly or individually, more than 10% of the voting | ||
securities of that
entity.
As used in
this subsection (a), the |
term "voting security" means a security that (1)
confers upon | ||
the
holder the right to vote for the election of members of the | ||
board of directors
or similar
governing body of the business | ||
or (2) is convertible into, or entitles the
holder to receive
| ||
upon its exercise, a security that confers such a right to | ||
vote. A general
partnership
interest is a voting security.
| ||
The Director may make available to any State agency, | ||
including the
Illinois
Supreme Court, units of local | ||
government, and school districts, information
regarding
| ||
whether a bidder or contractor is an affiliate of a person who | ||
is not
collecting
and
remitting Illinois Use taxes, for the | ||
limited purpose of enforcing bidder and
contractor
| ||
certifications.
| ||
The Director may also make available to the Secretary of | ||
State
information that a corporation which has been issued a | ||
certificate of
incorporation by the Secretary of State has | ||
failed to file returns under
this Act or pay the tax, penalty | ||
and interest shown therein, or has failed
to pay any final | ||
assessment of tax, penalty or interest due under this Act.
An | ||
assessment is final when all proceedings in court for
review | ||
of such assessment have terminated or the time for the taking
| ||
thereof has expired without such proceedings being instituted. | ||
For
taxable years ending on or after December 31, 1987, the | ||
Director may make
available to the Director or principal | ||
officer of any Department of the
State of Illinois, | ||
information that a person employed by such Department
has |
failed to file returns under this Act or pay the tax, penalty | ||
and
interest shown therein. For purposes of this paragraph, | ||
the word
"Department" shall have the same meaning as provided | ||
in Section 3 of the
State Employees Group Insurance Act of | ||
1971.
| ||
(d) The Director shall make available for public
| ||
inspection in the Department's principal office and for | ||
publication, at cost,
administrative decisions issued on or | ||
after January
1, 1995. These decisions are to be made | ||
available in a manner so that the
following
taxpayer | ||
information is not disclosed:
| ||
(1) The names, addresses, and identification numbers | ||
of the taxpayer,
related entities, and employees.
| ||
(2) At the sole discretion of the Director, trade | ||
secrets
or other confidential information identified as | ||
such by the taxpayer, no later
than 30 days after receipt | ||
of an administrative decision, by such means as the
| ||
Department shall provide by rule.
| ||
The Director shall determine the
appropriate extent of the
| ||
deletions allowed in paragraph (2). In the event the taxpayer | ||
does not submit
deletions,
the Director shall make only the | ||
deletions specified in paragraph (1).
| ||
The Director shall make available for public inspection | ||
and publication an
administrative decision within 180 days | ||
after the issuance of the
administrative
decision. The term | ||
"administrative decision" has the same meaning as defined in
|
Section 3-101 of Article III of the Code of Civil Procedure. | ||
Costs collected
under this Section shall be paid into the Tax | ||
Compliance and Administration
Fund.
| ||
(e) Nothing contained in this Act shall prevent the | ||
Director from
divulging
information to any person pursuant to | ||
a request or authorization made by the
taxpayer, by an | ||
authorized representative of the taxpayer, or, in the case of
| ||
information related to a joint return, by the spouse filing | ||
the joint return
with the taxpayer.
| ||
(Source: P.A. 99-143, eff. 7-27-15; 99-571, eff. 7-15-16; | ||
100-47, eff. 8-11-17; 100-863, eff. 8-14-18.)
| ||
Section 99. Effective date. This Act takes effect upon | ||
becoming law.
|