Illinois Senate Bill 2140

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Sponsorship: Partisan Bill (Republican 1)
Status: Introduced on February 7 2025 - 25% progression, died in committee
Action: 2025-02-07 - Referred to Assignments
Pending: Senate Assignments Committee
Text: Latest bill text (Introduced) [HTML]

Amends the Illinois Income Tax Act. Provides that, if the claimant is entitled to a refund as a result of an audit by the Department of Revenue, and the time prescribed for the filing of a claim for refund has expired, the claimant may apply to the Director of Revenue in writing, in the form and manner prescribed by the Department of Revenue by rule, for an extension of the time for filing of a claim for refund, which shall not exceed 3 years from the conclusion of the Department's audit. The Director shall notify the claimant in writing of the approval or rejection of the claimant's request for an extension.

INC TX-EXTENSIONS

Sen. Chapin Rose [R]

Date	Chamber	Action
2025-02-07	Senate	Referred to Assignments
2025-02-07	Senate	First Reading
2025-02-07	Senate	Filed with Secretary by Sen. Chapin Rose

Chapter	Article	Section	Citation Type	Statute Text
35	5	911	Amended Code	Citation Text

Type	Source
Summary	https://www.ilga.gov/Legislation/BillStatus?DocNum=2140&GAID=18&DocTypeID=SB&LegId=161710&SessionID=114
Text	https://www.ilga.gov/Legislation/BillStatus/FullText?LegDocId=201498&DocName=10400SB2140&DocNum=2140&DocTypeID=SB&LegID=161710&GAID=18&SessionID=114&SpecSess=&Session=