SB 1349

  • Illinois Senate Bill
  • 101st Regular Session
  • Introduced in Senate Mar 07, 2019
  • Passed Senate Mar 07, 2019
  • 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, 2020.

Bill Sponsors (2)

Votes


Actions


Jun 23, 2020

House

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

Feb 05, 2020

House

To Income Tax Subcommittee

Jan 28, 2020

House

Assigned to Revenue & Finance Committee

May 10, 2019

House

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

May 09, 2019

House

To Sales, Amusement & Other Taxes Subcommittee

Apr 09, 2019

House

Assigned to Revenue & Finance Committee

Mar 07, 2019

House

Arrived in House

Senate

Third Reading - Passed; 055-000-000

House

Chief House Sponsor Rep. Mark L. Walker

House

First Reading

House

Referred to Rules Committee

Mar 05, 2019

Senate

Placed on Calendar Order of 3rd Reading March 6, 2019

Senate

Second Reading

Feb 21, 2019

Senate

Do Pass Revenue; 007-000-000

Senate

Placed on Calendar Order of 2nd Reading March 5, 2019

Feb 13, 2019

Senate

Assigned to Revenue

Senate

First Reading

Senate

Filed with Secretary by Sen. Chuck Weaver

Senate

Referred to Assignments

Bill Text

Bill Text Versions Format
Introduced HTML
Engrossed 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.