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

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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

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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.
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FISCAL NOTE ACT MAY APPLY
A BILL FOR
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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 1. Short title. This Act may be cited as the
Environmental Responsibility in Tax Credit Awards Act.
Section 5. Environmental Protection Agency actions. 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. The Department of Revenue shall then take
steps to revoke the taxpayer's State tax incentives. Prior to
revoking the taxpayer's tax incentives under this Section, the
Department shall provide notice to the Taxpayer of the alleged
conduct, and allow the Taxpayer a hearing under the provisions
of the Illinois Administrative Procedure Act. If, after such
notice and any hearing, the Director determines that cause
exists to revoke the taxpayer's State tax incentives, the
taxpayer's State tax incentives shall be revoked. A decision
of the Department of Revenue under this Section constitutes a
final administrative decision for purposes of appeal under the

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