SB 2604

  • Illinois Senate Bill
  • 100th Regular Session
  • Introduced in Senate Apr 17, 2018
  • Passed Senate Apr 17, 2018
  • House
  • Governor

Upia-Failure To File

Abstract

Amends the Uniform Penalty and Interest Act. Provides that the penalty for failure to pay the tax shown due or required to be shown due on a return shall be 15% (instead of 20%) of any amount that is paid after the date the Department of Revenue has initiated an audit or investigation of the taxpayer. Provides that the penalty shall be abated if the taxpayer paid to the Department at least 95% of the total tax liability (including any additional liability resulting from the audit or investigation) prior to the initiation of the audit or investigation. Effective January 1, 2019.

Bill Sponsors (1)

Votes


Actions


Jan 09, 2019

Senate

Session Sine Die

Sep 30, 2018

Senate

Chief Sponsor Changed to Sen. William E. Brady

May 18, 2018

House

Rule 19(a) / Re-referred to Rules Committee

Apr 26, 2018

House

Assigned to Revenue & Finance Committee

Apr 18, 2018

House

Chief House Sponsor Rep. Mark Batinick

House

Referred to Rules Committee

House

First Reading

Apr 17, 2018

Senate

Third Reading - Passed; 053-000-000

House

Arrived in House

Mar 01, 2018

Senate

Placed on Calendar Order of 3rd Reading March 13, 2018

Senate

Second Reading

Feb 21, 2018

Senate

Placed on Calendar Order of 2nd Reading February 22, 2018

Senate

Do Pass Revenue; 005-000-000

Feb 14, 2018

Senate

Assigned to Revenue

Feb 07, 2018

Senate

Filed with Secretary by Sen. Pamela J. Althoff

Senate

Referred to Assignments

Senate

First Reading

Bill Text

Bill Text Versions Format
Engrossed HTML
Introduced HTML

Related Documents

Document Format
No related documents.

Sources

Data on Open States is updated periodically throughout the day from the official website of the Illinois General Assembly.

If you notice any inconsistencies with these official sources, feel free to file an issue.