Bill Text: IL HB1808 | 2017-2018 | 100th General Assembly | Engrossed


Bill Title: Amends the Illinois Income Tax Act. Provides that the Department of Revenue may share information with the State Treasurer for the purpose of administering the Uniform Disposition of Unclaimed Property Act. Amends the Uniform Disposition of Unclaimed Property Act. Provides that the State Treasurer shall, at least annually, notify the Department of Revenue of the names of persons appearing to be owners of abandoned property held by the State Treasurer, and that the Department of Revenue shall provide address and other information for such persons to the State Treasurer to facilitate the return of unclaimed property. Effective immediately.

Spectrum: Slight Partisan Bill (Democrat 24-11)

Status: (Engrossed) 2017-04-26 - Referred to Assignments [HB1808 Detail]

Download: Illinois-2017-HB1808-Engrossed.html



HB1808 EngrossedLRB100 08647 HLH 18782 b
1 AN ACT concerning State government.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The Illinois Income Tax Act is amended by
5changing Section 917 as follows:
6 (35 ILCS 5/917) (from Ch. 120, par. 9-917)
7 Sec. 917. Confidentiality and information sharing.
8 (a) Confidentiality. Except as provided in this Section,
9all information received by the Department from returns filed
10under this Act, or from any investigation conducted under the
11provisions of this Act, shall be confidential, except for
12official purposes within the Department or pursuant to official
13procedures for collection of any State tax or pursuant to an
14investigation or audit by the Illinois State Scholarship
15Commission of a delinquent student loan or monetary award or
16enforcement of any civil or criminal penalty or sanction
17imposed by this Act or by another statute imposing a State tax,
18and any person who divulges any such information in any manner,
19except for such purposes and pursuant to order of the Director
20or in accordance with a proper judicial order, shall be guilty
21of a Class A misdemeanor. However, the provisions of this
22paragraph are not applicable to information furnished to (i)
23the Department of Healthcare and Family Services (formerly

HB1808 Engrossed- 2 -LRB100 08647 HLH 18782 b
1Department of Public Aid), State's Attorneys, and the Attorney
2General for child support enforcement purposes and (ii) a
3licensed attorney representing the taxpayer where an appeal or
4a protest has been filed on behalf of the taxpayer. If it is
5necessary to file information obtained pursuant to this Act in
6a child support enforcement proceeding, the information shall
7be filed under seal.
8 (b) Public information. Nothing contained in this Act shall
9prevent the Director from publishing or making available to the
10public the names and addresses of persons filing returns under
11this Act, or from publishing or making available reasonable
12statistics concerning the operation of the tax wherein the
13contents of returns are grouped into aggregates in such a way
14that the information contained in any individual return shall
15not be disclosed.
16 (c) Governmental agencies. The Director may make available
17to the Secretary of the Treasury of the United States or his
18delegate, or the proper officer or his delegate of any other
19state imposing a tax upon or measured by income, for
20exclusively official purposes, information received by the
21Department in the administration of this Act, but such
22permission shall be granted only if the United States or such
23other state, as the case may be, grants the Department
24substantially similar privileges. The Director may exchange
25information with the Department of Healthcare and Family
26Services and the Department of Human Services (acting as

HB1808 Engrossed- 3 -LRB100 08647 HLH 18782 b
1successor to the Department of Public Aid under the Department
2of Human Services Act) for the purpose of verifying sources and
3amounts of income and for other purposes directly connected
4with the administration of this Act, the Illinois Public Aid
5Code, and any other health benefit program administered by the
6State. The Director may exchange information with the Director
7of the Department of Employment Security for the purpose of
8verifying sources and amounts of income and for other purposes
9directly connected with the administration of this Act and Acts
10administered by the Department of Employment Security. The
11Director may make available to the Illinois Workers'
12Compensation Commission information regarding employers for
13the purpose of verifying the insurance coverage required under
14the Workers' Compensation Act and Workers' Occupational
15Diseases Act. The Director may exchange information with the
16Illinois Department on Aging for the purpose of verifying
17sources and amounts of income for purposes directly related to
18confirming eligibility for participation in the programs of
19benefits authorized by the Senior Citizens and Persons with
20Disabilities Property Tax Relief and Pharmaceutical Assistance
21Act. The Director may exchange information with the State
22Treasurer's Office and the Department of Employment Security
23for the purpose of implementing, administering, and enforcing
24the Illinois Secure Choice Savings Program Act. The Director
25may exchange information with the State Treasurer's Office for
26the purpose of administering the Uniform Disposition of

HB1808 Engrossed- 4 -LRB100 08647 HLH 18782 b
1Unclaimed Property Act or successor Acts.
2 The Director may make available to any State agency,
3including the Illinois Supreme Court, which licenses persons to
4engage in any occupation, information that a person licensed by
5such agency has failed to file returns under this Act or pay
6the tax, penalty and interest shown therein, or has failed to
7pay any final assessment of tax, penalty or interest due under
8this Act. The Director may make available to any State agency,
9including the Illinois Supreme Court, information regarding
10whether a bidder, contractor, or an affiliate of a bidder or
11contractor has failed to file returns under this Act or pay the
12tax, penalty, and interest shown therein, or has failed to pay
13any final assessment of tax, penalty, or interest due under
14this Act, for the limited purpose of enforcing bidder and
15contractor certifications. For purposes of this Section, the
16term "affiliate" means any entity that (1) directly,
17indirectly, or constructively controls another entity, (2) is
18directly, indirectly, or constructively controlled by another
19entity, or (3) is subject to the control of a common entity.
20For purposes of this subsection (a), an entity controls another
21entity if it owns, directly or individually, more than 10% of
22the voting securities of that entity. As used in this
23subsection (a), the term "voting security" means a security
24that (1) confers upon the holder the right to vote for the
25election of members of the board of directors or similar
26governing body of the business or (2) is convertible into, or

HB1808 Engrossed- 5 -LRB100 08647 HLH 18782 b
1entitles the holder to receive upon its exercise, a security
2that confers such a right to vote. A general partnership
3interest is a voting security.
4 The Director may make available to any State agency,
5including the Illinois Supreme Court, units of local
6government, and school districts, information regarding
7whether a bidder or contractor is an affiliate of a person who
8is not collecting and remitting Illinois Use taxes, for the
9limited purpose of enforcing bidder and contractor
10certifications.
11 The Director may also make available to the Secretary of
12State information that a corporation which has been issued a
13certificate of incorporation by the Secretary of State has
14failed to file returns under this Act or pay the tax, penalty
15and interest shown therein, or has failed to pay any final
16assessment of tax, penalty or interest due under this Act. An
17assessment is final when all proceedings in court for review of
18such assessment have terminated or the time for the taking
19thereof has expired without such proceedings being instituted.
20For taxable years ending on or after December 31, 1987, the
21Director may make available to the Director or principal
22officer of any Department of the State of Illinois, information
23that a person employed by such Department has failed to file
24returns under this Act or pay the tax, penalty and interest
25shown therein. For purposes of this paragraph, the word
26"Department" shall have the same meaning as provided in Section

HB1808 Engrossed- 6 -LRB100 08647 HLH 18782 b
13 of the State Employees Group Insurance Act of 1971.
2 (d) The Director shall make available for public inspection
3in the Department's principal office and for publication, at
4cost, administrative decisions issued on or after January 1,
51995. These decisions are to be made available in a manner so
6that the following taxpayer information is not disclosed:
7 (1) The names, addresses, and identification numbers
8 of the taxpayer, related entities, and employees.
9 (2) At the sole discretion of the Director, trade
10 secrets or other confidential information identified as
11 such by the taxpayer, no later than 30 days after receipt
12 of an administrative decision, by such means as the
13 Department shall provide by rule.
14 The Director shall determine the appropriate extent of the
15deletions allowed in paragraph (2). In the event the taxpayer
16does not submit deletions, the Director shall make only the
17deletions specified in paragraph (1).
18 The Director shall make available for public inspection and
19publication an administrative decision within 180 days after
20the issuance of the administrative decision. The term
21"administrative decision" has the same meaning as defined in
22Section 3-101 of Article III of the Code of Civil Procedure.
23Costs collected under this Section shall be paid into the Tax
24Compliance and Administration Fund.
25 (e) Nothing contained in this Act shall prevent the
26Director from divulging information to any person pursuant to a

HB1808 Engrossed- 7 -LRB100 08647 HLH 18782 b
1request or authorization made by the taxpayer, by an authorized
2representative of the taxpayer, or, in the case of information
3related to a joint return, by the spouse filing the joint
4return with the taxpayer.
5(Source: P.A. 99-143, eff. 7-27-15; 99-571, eff. 7-15-16.)
6 Section 10. The Uniform Disposition of Unclaimed Property
7Act is amended by adding Section 19.5 as follows:
8 (765 ILCS 1025/19.5 new)
9 Sec. 19.5. Tax return identification of apparent owners of
10abandoned property.
11 (a) At least annually the State Treasurer shall notify the
12Department of Revenue of the names of persons appearing to be
13owners of abandoned property held by the State Treasurer. The
14State Treasurer shall also provide to the Department of Revenue
15the social security numbers of such persons, if available.
16 (b) The Department of Revenue shall notify the State
17Treasurer if any person under subsection (a) has filed an
18Illinois income tax return and shall provide the State
19Treasurer with the last known address of the person as it
20appears in Department of Revenue records, except as prohibited
21by federal law. The Department shall also provide any
22additional addresses for the same taxpayer from the records of
23the Department, except as prohibited by federal law.
24 (c) In order to facilitate the return of property under

HB1808 Engrossed- 8 -LRB100 08647 HLH 18782 b
1this Section, the State Treasurer and the Department of Revenue
2may enter into an interagency agreement concerning protection
3of confidential information, data match rules, and other
4issues.
5 (d) The State Treasurer may deliver, as provided under
6Section 20 of this Act, property or pay the amount owing to a
7person matched under this Section without the person filing a
8claim under Section 19 of this Act if the following conditions
9are met:
10 (1) the value of the property that is owed the person
11 is $2,000 or less;
12 (2) the property is not either tangible property or
13 securities;
14 (3) the last known address for the person according to
15 the Department of Revenue records is less than 12 months
16 old; and
17 (4) the State Treasurer has evidence sufficient to
18 establish that the person who appears in Department of
19 Revenue records is the owner of the property and the owner
20 currently resides at the last known address from the
21 Department of Revenue.
22 The State Treasurer may use additional databases to verify
23the identity of the person and that the person currently
24resides at the last known address.
25 (e) If the property owed to a person matched under this
26Section has a value of greater than $2,000 or is tangible

HB1808 Engrossed- 9 -LRB100 08647 HLH 18782 b
1property or securities, then the State Treasurer shall provide
2notice to the person informing the person that he or she is the
3owner of abandoned or unclaimed property held by the State and
4may file a claim with the State Treasurer for return of the
5property.
6 Section 99. Effective date. This Act takes effect upon
7becoming law.
feedback