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Public Act 102-0799


 

Public Act 0799 102ND GENERAL ASSEMBLY

  
  
  

 


 
Public Act 102-0799
 
HB5142 EnrolledLRB102 24825 BMS 34070 b

    AN ACT concerning regulation.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Illinois Income Tax Act is amended by
adding Section 513 and by changing Section 917 as follows:
 
    (35 ILCS 5/513 new)
    Sec. 513. Health benefits; easy enrollment program.
    (a) For tax years ending on or after December 31, 2022, the
Department shall print on each standard individual income tax
return a single provision that (i) allows the taxpayer to
request information about the taxpayer's eligibility for
health insurance benefits and (ii) authorizes the Department
to share the taxpayer's income information with the State
health benefits exchange for that purpose if a State health
benefits exchange is operational. The Department shall
indicate on the return that, by marking the provision under
this subsection (a), the taxpayer is authorizing the
Department to provide health insurance eligibility information
to the taxpayer and to share the taxpayer's income information
with the State health benefits exchange.
    (b) By June 1 and October 1 of each year, the Department of
Healthcare and Family Services and the Department of Insurance
shall provide the Department with a form letter describing
health insurance enrollment options for taxpayers. This
subsection (b) shall not apply in any calendar year if, as of
January 1 of that calendar year, the State health benefits
exchange is operational.
    (c) By July 1 and November 1 of each year, the Department
shall send, by e-mail or first class mail, the most recent form
letter prepared under subsection (b) to the taxpayers who have
indicated on their most recent individual income tax return
that they would like to request information about their
eligibility for health insurance benefits. This subsection (c)
shall not apply in any calendar year if, as of January 1 of
that calendar year, the State health benefits exchange is
operational.
    (d) Any marketplace enrollment platform for a State health
benefits exchange that becomes operational on or after the
effective date of this amendatory Act of the 102nd General
Assembly must interface with the Department's tax system. As
soon as the State health benefits exchange is operational, the
Director shall make individual income tax information
available to the State health benefits exchange if the
disclosure is authorized by the taxpayer on the individual
income tax return that contains that information. The
Department is not required to provide income tax information
to the State health benefits exchange under this subsection
(d) for a tax year that begins more than 2 years prior to the
date the State health benefits exchange is operational. The
State health benefits exchange shall use the information
provided by the Department to assess the individual taxpayer's
potential eligibility for health insurance premium tax credits
and Medicaid. The State health benefits exchange shall inform
the taxpayer of the results of its eligibility assessment.
    (e) As used in this Section, "State health benefits
exchange" means a State health benefits exchange established
by the State of Illinois in accordance with Section 1311 of the
federal Patient Protection and Affordable Care Act.
 
    (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 exchange information with the
State Treasurer's Office for the purpose of administering the
Illinois Higher Education Savings Program established under
Section 16.8 of the State Treasurer Act. The Director may make
individual income tax information available to the State
health benefits exchange, as defined in Section 513, if the
disclosure is authorized by the taxpayer pursuant to Section
513.
    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. 102-61, eff. 7-9-21; 102-129, eff. 7-23-21;
revised 8-10-21.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 5/13/2022