Illinois Senate Bill 2906 (Prior Session Legislation)

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Completed Legislative Action
Sponsorship: Partisan Bill (Republican 2)
Status: Failed on January 13 2021 - 100% progression
Action: 2021-01-13 - 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 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, 2021.

UPIA-FAILURE TO FILE

Sen. Dan McConchie [R]

Sen. Dale Fowler [R]

Date	Chamber	Action
2021-01-13	Senate	Session Sine Die
2020-02-05	Senate	Added as Chief Co-Sponsor Sen. Dale Fowler
2020-02-04	Senate	Referred to Assignments
2020-02-04	Senate	First Reading
2020-02-04	Senate	Filed with Secretary by Sen. Dan McConchie

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=2906&GAID=15&DocTypeID=SB&SessionID=108&GA=101
Text	https://www.ilga.gov/legislation/101/SB/10100SB2906.htm