IL SB2921 | 2015-2016 | 99th General Assembly
Status
Completed Legislative Action
Sponsorship: Moderate Partisan Bill (Democrat 26-5)
Status: Passed on December 20 2016 - 100% progression
Action: 2016-12-20 - Public Act . . . . . . . . . 99-0915
Text: Latest bill text (Chaptered) [HTML]
Sponsorship: Moderate Partisan Bill (Democrat 26-5)
Status: Passed on December 20 2016 - 100% progression
Action: 2016-12-20 - Public Act . . . . . . . . . 99-0915
Text: Latest bill text (Chaptered) [HTML]
Summary
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 has initiated an audit or investigation of the taxpayer. Provides that the penalty shall be rescinded if the taxpayer paid to the Department at least 95% of the final liability resulting from an audit or investigation prior to the initiation of the audit or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
Title
UPIA-FAILURE TO FILE
Sponsors
Roll Calls
2016-12-01 - Senate - Concurrence in Senate (Y: 54 N: 0 NV: 5 Abs: 0) [PASS]
2016-12-01 - Senate - Concurrence in Senate (Y: 54 N: 0 NV: 5 Abs: 0) [PASS]
2016-11-16 - House - Third Reading in House (Y: 79 N: 29 NV: 1 Abs: 0) [PASS]
2016-04-21 - Senate - Third Reading in Senate (Y: 58 N: 0 NV: 1 Abs: 0) [PASS]
2016-12-01 - Senate - Concurrence in Senate (Y: 54 N: 0 NV: 5 Abs: 0) [PASS]
2016-11-16 - House - Third Reading in House (Y: 79 N: 29 NV: 1 Abs: 0) [PASS]
2016-04-21 - Senate - Third Reading in Senate (Y: 58 N: 0 NV: 1 Abs: 0) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2016-12-20 | Senate | Public Act . . . . . . . . . 99-0915 |
| 2016-12-20 | Senate | Effective Date December 20, 2016 |
| 2016-12-20 | Senate | Governor Approved |
| 2016-12-16 | Senate | Sent to the Governor |
| 2016-12-01 | Senate | Passed Both Houses |
| 2016-12-01 | Senate | Senate Concurs |
| 2016-12-01 | Senate | Added as Co-Sponsor Sen. Jacqueline Y. Collins |
| 2016-12-01 | Senate | House Floor Amendment No. 2 Senate Concurs 054-000-000 |
| 2016-12-01 | Senate | House Committee Amendment No. 1 Senate Concurs 054-000-000 |
| 2016-12-01 | Senate | 3/5 Vote Required |
| 2016-11-29 | Senate | Added as Co-Sponsor Sen. Chris Nybo |
| 2016-11-29 | Senate | Added as Co-Sponsor Sen. Karen McConnaughay |
| 2016-11-29 | Senate | House Floor Amendment No. 2 Motion to Concur Be Approved for Consideration Assignments |
| 2016-11-29 | Senate | House Committee Amendment No. 1 Motion to Concur Be Approved for Consideration Assignments |
| 2016-11-29 | Senate | House Floor Amendment No. 2 Motion to Concur Referred to Assignments |
| 2016-11-29 | Senate | House Floor Amendment No. 2 Motion to Concur Filed with Secretary Sen. Toi W. Hutchinson |
| 2016-11-29 | Senate | House Committee Amendment No. 1 Motion to Concur Referred to Assignments |
| 2016-11-29 | Senate | House Committee Amendment No. 1 Motion to Concur Filed with Secretary Sen. Toi W. Hutchinson |
| 2016-11-29 | Senate | Added as Co-Sponsor Sen. Daniel Biss |
| 2016-11-28 | Senate | Added as Co-Sponsor Sen. James F. Clayborne, Jr. |
| 2016-11-21 | Senate | Added as Co-Sponsor Sen. Pat McGuire |
| 2016-11-21 | Senate | Added as Chief Co-Sponsor Sen. Neil Anderson |
| 2016-11-18 | Senate | Added as Chief Co-Sponsor Sen. Julie A. Morrison |
| 2016-11-16 | Senate | Added as Chief Co-Sponsor Sen. Iris Y. Martinez |
| 2016-11-16 | House | Added Alternate Co-Sponsor Rep. Elgie R. Sims, Jr. |
| 2016-11-16 | Senate | Placed on Calendar Order of Concurrence House Amendment(s) 1, 2 - November 29, 2016 |
| 2016-11-16 | Senate | Secretary's Desk - Concurrence House Amendment(s) 1, 2 |
| 2016-11-16 | House | Third Reading - Short Debate - Passed 079-029-000 |
| 2016-11-16 | House | 3/5 Vote Required |
| 2016-11-16 | House | Added Alternate Co-Sponsor Rep. Christian L. Mitchell |
| 2016-11-16 | House | Added Alternate Co-Sponsor Rep. John C. D'Amico |
| 2016-11-16 | House | Added Alternate Co-Sponsor Rep. Silvana Tabares |
| 2016-11-16 | House | Added Alternate Co-Sponsor Rep. Daniel J. Burke |
| 2016-11-16 | House | Added Alternate Co-Sponsor Rep. Elizabeth Hernandez |
| 2016-11-16 | House | Added Alternate Co-Sponsor Rep. Cynthia Soto |
| 2016-11-16 | House | Placed on Calendar Order of 3rd Reading - Short Debate |
| 2016-11-16 | House | House Floor Amendment No. 2 Adopted |
| 2016-11-16 | House | Second Reading - Short Debate |
| 2016-11-15 | House | House Floor Amendment No. 2 Recommends Be Adopted Revenue & Finance Committee; 010-000-000 |
| 2016-11-15 | House | Added Alternate Co-Sponsor Rep. Edward J. Acevedo |
| 2016-11-15 | House | Added Alternate Chief Co-Sponsor Rep. Barbara Flynn Currie |
| 2016-11-15 | House | Alternate Chief Co-Sponsor Removed Rep. Edward J. Acevedo |
| 2016-11-15 | House | Added Alternate Co-Sponsor Rep. Patrick J. Verschoore |
| 2016-11-15 | House | Added Alternate Co-Sponsor Rep. Will Guzzardi |
| 2016-11-15 | House | Added Alternate Co-Sponsor Rep. Ann M. Williams |
| 2016-11-15 | House | Added Alternate Co-Sponsor Rep. Laura Fine |
| 2016-11-15 | House | Added Alternate Co-Sponsor Rep. La Shawn K. Ford |
| 2016-11-15 | House | Added Alternate Co-Sponsor Rep. Kelly M. Cassidy |
| 2016-11-15 | House | Added Alternate Co-Sponsor Rep. Tom Demmer |
| 2016-11-15 | House | Added Alternate Chief Co-Sponsor Rep. Marcus C. Evans, Jr. |
| 2016-11-15 | House | Added Alternate Chief Co-Sponsor Rep. Sara Feigenholtz |
| 2016-11-15 | House | Added Alternate Chief Co-Sponsor Rep. Al Riley |
| 2016-11-15 | House | Added Alternate Chief Co-Sponsor Rep. Edward J. Acevedo |
| 2016-11-15 | House | Alternate Chief Sponsor Changed to Rep. Arthur Turner |
| 2016-11-14 | House | House Floor Amendment No. 2 Rules Refers to Revenue & Finance Committee |
| 2016-11-14 | House | House Floor Amendment No. 2 Referred to Rules Committee |
| 2016-11-14 | House | House Floor Amendment No. 2 Filed with Clerk by Rep. Arthur Turner |
| 2016-11-14 | House | Placed on Calendar 2nd Reading - Short Debate |
| 2016-11-14 | House | Approved for Consideration Rules Committee; 003-000-000 |
| 2016-06-30 | House | Rule 19(a) / Re-referred to Rules Committee |
| 2016-05-31 | House | Final Action Deadline Extended-9(b) June 30, 2016 |
| 2016-05-27 | House | Final Action Deadline Extended-9(b) May 31, 2016 |
| 2016-05-26 | House | Held on Calendar Order of Second Reading - Short Debate |
| 2016-05-26 | House | Second Reading - Short Debate |
| 2016-05-25 | House | Placed on Calendar 2nd Reading - Short Debate |
| 2016-05-25 | House | Do Pass as Amended / Short Debate Executive Committee; 007-004-000 |
| 2016-05-25 | House | House Committee Amendment No. 1 Adopted in Executive Committee; by Voice Vote |
| 2016-05-24 | House | House Committee Amendment No. 1 Rules Refers to Executive Committee |
| 2016-05-23 | House | House Committee Amendment No. 1 Referred to Rules Committee |
| 2016-05-23 | House | House Committee Amendment No. 1 Filed with Clerk by Rep. Barbara Flynn Currie |
| 2016-05-18 | House | Final Action Deadline Extended-9(b) May 27, 2016 |
| 2016-05-18 | House | Assigned to Executive Committee |
| 2016-04-22 | House | Referred to Rules Committee |
| 2016-04-22 | House | First Reading |
| 2016-04-22 | House | Chief House Sponsor Rep. Michael J. Zalewski |
| 2016-04-22 | House | Arrived in House |
| 2016-04-21 | Senate | Third Reading - Passed; 058-000-000 |
| 2016-04-21 | Senate | Placed on Calendar Order of 3rd Reading |
| 2016-04-21 | Senate | Senate Floor Amendment No. 2 Adopted; Hutchinson |
| 2016-04-21 | Senate | Recalled to Second Reading |
| 2016-04-20 | Senate | Senate Floor Amendment No. 2 Recommend Do Adopt Revenue; 012-000-000 |
| 2016-04-19 | Senate | Placed on Calendar Order of 3rd Reading April 20, 2016 |
| 2016-04-19 | Senate | Second Reading |
| 2016-04-19 | Senate | Senate Floor Amendment No. 2 Assignments Refers to Revenue |
| 2016-04-13 | Senate | Senate Floor Amendment No. 2 Referred to Assignments |
| 2016-04-13 | Senate | Senate Floor Amendment No. 2 Filed with Secretary by Sen. Toi W. Hutchinson |
| 2016-04-06 | Senate | Placed on Calendar Order of 2nd Reading April 7, 2016 |
| 2016-04-06 | Senate | Do Pass as Amended Revenue; 011-000-000 |
| 2016-04-06 | Senate | Senate Committee Amendment No. 1 Adopted |
| 2016-03-30 | Senate | Senate Committee Amendment No. 1 Assignments Refers to Revenue |
| 2016-03-18 | Senate | Senate Committee Amendment No. 1 Referred to Assignments |
| 2016-03-18 | Senate | Senate Committee Amendment No. 1 Filed with Secretary by Sen. Toi W. Hutchinson |
| 2016-03-16 | Senate | Postponed - Revenue |
| 2016-03-10 | Senate | Postponed - Revenue |
| 2016-03-02 | Senate | Assigned to Revenue |
| 2016-02-18 | Senate | Added as Chief Co-Sponsor Sen. Pamela J. Althoff |
| 2016-02-18 | Senate | Referred to Assignments |
| 2016-02-18 | Senate | First Reading |
| 2016-02-18 | Senate | Filed with Secretary by Sen. Toi W. Hutchinson |
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| 35 | 735 | 3-3 | Amended Code | Citation Text |
