Bill Text: IL HB2874 | 2017-2018 | 100th General Assembly | Introduced

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Bill Title: Amends the Consumer Fraud and Deceptive Business Practices Act. Provides that the over-collection of a tax by a person is not considered fraud, reckless disregard, or any other unlawful practice to the extent the over-collected tax is remitted to a government entity or agency. Effective immediately.

Sponsorship: Slight Partisan Bill (Republican 2-1)

Status: (Failed) 2019-01-08 - Session Sine Die [HB2874 Detail]

Download: Illinois-2017-HB2874-Introduced.html

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100TH GENERAL ASSEMBLY State of Illinois 2017 and 2018 HB2874 Introduced , by Rep. Ann M. Williams SYNOPSIS AS INTRODUCED:
815 ILCS 505/2 from Ch. 121 1/2, par. 262
Amends the Consumer Fraud and Deceptive Business Practices Act. Provides that the over-collection of a tax by a person is not considered fraud, reckless disregard, or any other unlawful practice to the extent the over-collected tax is remitted to a government entity or agency. Effective immediately.
LRB100 08292 JLS 18394 b
A BILL FOR
HB2874 LRB100 08292 JLS 18394 b
AN ACT concerning business.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Consumer Fraud and Deceptive Business
Practices Act is amended by changing Section 2 as follows:
(815 ILCS 505/2) (from Ch. 121 1/2, par. 262)
Sec. 2. Unfair methods of competition and unfair or
deceptive acts or practices, including but not limited to the
use or employment of any deception fraud, false pretense, false
promise, misrepresentation or the concealment, suppression or
omission of any material fact, with intent that others rely
upon the concealment, suppression or omission of such material
fact, or the use or employment of any practice described in
Section 2 of the "Uniform Deceptive Trade Practices Act",
approved August 5, 1965, in the conduct of any trade or
commerce are hereby declared unlawful whether any person has in
fact been misled, deceived or damaged thereby. In construing
this section consideration shall be given to the
interpretations of the Federal Trade Commission and the federal
courts relating to Section 5 (a) of the Federal Trade
Commission Act. However, it shall not be considered fraud,
reckless disregard, or any other unlawful practice under this
Section when a person over-collects a tax, to the extent the

HB2874 - 2 - LRB100 08292 JLS 18394 b
over-collected tax is remitted to a government entity or
agency. For purposes of this Section, a tax is remitted to a
governmental entity or agency when it is paid or transferred to
the government entity or agency or taken as a credit or
allowance on a tax return or other tax form (including any
commission or discount taken or allowed by the tax collector or
taxpayer).
(Source: P.A. 78-904.)
Section 99. Effective date. This Act takes effect upon
becoming law.