Bill Text: IL HB3242 | 2021-2022 | 102nd General Assembly | Introduced


Bill Title: Creates the Environmental Responsibility in Tax Credit Awards Act. Provides that, if the Environmental Protection Agency or the Pollution Control Board become aware that a taxpayer receiving State tax incentives has engaged in reckless conduct causing environmental damage that seriously endangers the public health or welfare, the Environmental Protection Agency or the Pollution Control Board, as applicable, shall notify the Department of Revenue of its findings. Provides that the Department of Revenue shall then take steps to revoke the taxpayer's State tax incentives.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2021-03-27 - Rule 19(a) / Re-referred to Rules Committee [HB3242 Detail]

Download: Illinois-2021-HB3242-Introduced.html


102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB3242

Introduced , by Rep. Theresa Mah

SYNOPSIS AS INTRODUCED:
New Act

Creates the Environmental Responsibility in Tax Credit Awards Act. Provides that, if the Environmental Protection Agency or the Pollution Control Board become aware that a taxpayer receiving State tax incentives has engaged in reckless conduct causing environmental damage that seriously endangers the public health or welfare, the Environmental Protection Agency or the Pollution Control Board, as applicable, shall notify the Department of Revenue of its findings. Provides that the Department of Revenue shall then take steps to revoke the taxpayer's State tax incentives.
LRB102 12125 HLH 17462 b
FISCAL NOTE ACT MAY APPLY

A BILL FOR

HB3242LRB102 12125 HLH 17462 b
1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 1. Short title. This Act may be cited as the
5Environmental Responsibility in Tax Credit Awards Act.
6 Section 5. Environmental Protection Agency actions. If the
7Environmental Protection Agency or the Pollution Control Board
8become aware that a taxpayer receiving State tax incentives
9has engaged in reckless conduct causing environmental damage
10that seriously endangers the public health or welfare, the
11Environmental Protection Agency or the Pollution Control
12Board, as applicable, shall notify the Department of Revenue
13of its findings. The Department of Revenue shall then take
14steps to revoke the taxpayer's State tax incentives. Prior to
15revoking the taxpayer's tax incentives under this Section, the
16Department shall provide notice to the Taxpayer of the alleged
17conduct, and allow the Taxpayer a hearing under the provisions
18of the Illinois Administrative Procedure Act. If, after such
19notice and any hearing, the Director determines that cause
20exists to revoke the taxpayer's State tax incentives, the
21taxpayer's State tax incentives shall be revoked. A decision
22of the Department of Revenue under this Section constitutes a
23final administrative decision for purposes of appeal under the

HB3242- 2 -LRB102 12125 HLH 17462 b
1Administrative Review Law.
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