Bill Title: Creates the State Tax Preparer Oversight Act. Provides that, for taxable years beginning on or after January 1, 2017, the Department of Revenue shall require any income tax return preparer to include his or her PTIN on any tax return prepared by the income tax return preparer and filed under the Illinois Income Tax Act or any claim for refund of tax imposed by the Illinois Income Tax Act. Provides that the Department shall develop a program using the PTIN as an oversight mechanism to assess returns, to identify high error rates, patterns of suspected fraud, and unsubstantiated basis for tax positions by income tax return preparers. Provides that the Department may bar or suspend an income tax return preparer for good cause. Contains provisions concerning penalties and enforcement. Amends the Illinois Income Tax Act to make conforming changes.

Sponsorship: Partisan Bill (Democrat 3)

Status: (Passed) 2016-07-28 - Public Act . . . . . . . . . 99-0641 [HB5527 Detail]

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Bill Drafts

Revision	Date	Format	Source	View
Chaptered	2016-08-01	HTML/Text	Link	View
Enrolled	2016-05-27	HTML/Text	Link	View
Engrossed	2016-04-12	HTML/Text	Link	View
Introduced	2016-02-09	HTML/Text	Link	View

Amendments

Amendment	Date	Disposition	Format	Source	View
House Amendment 002	2016-04-06	Proposed	HTML/Text	Link	View
House Amendment 001	2016-03-28	Proposed	HTML/Text	Link	View

Supplemental Documents

Title	Description	Date	Format	Source	View
No supplemental documents for Illinois HB5527 currently on file.