Bill Title: Amends the Illinois Income Tax Act. Provides that the limitations period for claims for refunds shall be suspended during any period when the individual seeking the refund is financially disabled. Defines "financial disability". Provides that an individual shall not be treated as financially disabled during any period when that individual's spouse or any other person is authorized to act on behalf of that individual with respect to financial matters. Effective immediately.

Spectrum: Partisan Bill (Democrat 3-0)

Status: (Passed) 2014-08-15 - Public Act . . . . . . . . . 98-0970 [SB3334 Detail]

Text: Latest bill text (Chaptered) [HTML]

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