Illinois Senate Bill 2604 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Republican 2-0)
Status: Failed on January 9 2019 - 100% progression
Action: 2019-01-09 - Session Sine Die
Text: Latest bill text (Engrossed) [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 total tax liability (including any additional liability resulting from the audit or investigation) prior to the initiation of the audit or investigation. Effective January 1, 2019.

UPIA-FAILURE TO FILE

Sen. Bill Brady [R]

Rep. Mark Batinick [R]

2018-04-17 - Senate - Third Reading in Senate (Y: 53 N: 0 NV: 6 Abs: 0) [PASS]

Date	Chamber	Action
2019-01-09	Senate	Session Sine Die
2018-09-30	Senate	Chief Sponsor Changed to Sen. William E. Brady
2018-05-18	House	Rule 19(a) / Re-referred to Rules Committee
2018-04-26	House	Assigned to Revenue & Finance Committee
2018-04-18	House	Referred to Rules Committee
2018-04-18	House	First Reading
2018-04-18	House	Chief House Sponsor Rep. Mark Batinick
2018-04-17	House	Arrived in House
2018-04-17	Senate	Third Reading - Passed; 053-000-000
2018-03-01	Senate	Placed on Calendar Order of 3rd Reading March 13, 2018
2018-03-01	Senate	Second Reading
2018-02-21	Senate	Placed on Calendar Order of 2nd Reading February 22, 2018
2018-02-21	Senate	Do Pass Revenue; 005-000-000
2018-02-14	Senate	Assigned to Revenue
2018-02-07	Senate	Referred to Assignments
2018-02-07	Senate	First Reading
2018-02-07	Senate	Filed with Secretary by Sen. Pamela J. Althoff

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=2604&GAID=14&DocTypeID=SB&SessionID=91&GA=100
Text	https://www.ilga.gov/legislation/100/SB/10000SB2604.htm
Text	https://www.ilga.gov/legislation/100/SB/10000SB2604eng.htm
Roll Call	https://www.ilga.gov/legislation/votehistory/100/senate/10000SB2604_04172018_011000T.pdf