Illinois House Bill 5045 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Republican 1-0)
Status: Failed on January 8 2019 - 100% progression
Action: 2019-01-08 - Session Sine Die
Text: Latest bill text (Introduced) [HTML]

Amends the Uniform Penalty and Interest Act. Provides that the penalty for failure to pay the tax shown due or required to be shown due on a return shall be 15% (instead of 20%) of any amount that is paid after the date the Department of Revenue has initiated an audit or investigation of the taxpayer. Provides that the penalty shall be abated if the taxpayer paid to the Department at least 95% of the final liability resulting from an audit or investigation prior to the initiation of the audit or investigation. Effective January 1, 2019.

UPIA-FAILURE TO FILE

Rep. Mark Batinick [R]

Date	Chamber	Action
2019-01-08	House	Session Sine Die
2018-02-14	House	Referred to Rules Committee
2018-02-14	House	First Reading
2018-02-14	House	Filed with the Clerk by Rep. Mark Batinick

Chapter	Article	Section	Citation Type	Statute Text
35	735	3-3	Amended Code	Citation Text
35	735	3-9	Amended Code	Citation Text

Type	Source
Summary	https://www.ilga.gov/legislation/BillStatus.asp?DocNum=5045&GAID=14&DocTypeID=HB&SessionID=91&GA=100
Text	https://www.ilga.gov/legislation/100/HB/10000HB5045.htm