HB 4942

Abstract

Amends numerous Acts that have provisions relating to revenue, including the Illinois Income Tax Act, the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, the Cigarette Tax Act, the Cigarette Use Tax Act, the Property Tax Code, the Longtime Owner-Occupant Property Tax Relief Act, the Motor Fuel Tax Law, the Messages Tax Act, the Gas Revenue Tax Act, the Public Utilities Revenue Tax Act, the Telecommunications Excise Tax Act, the Downstate Forest Preserve District Act, the Liquor Control Act of 1934, and the Illinois Vehicle Code. Re-enacts provisions of those Acts that were affected by Public Act 88-669, which has been held to be unconstitutional as a violation of the single subject clause of the Illinois Constitution. Includes validation provisions. Also makes revisory changes. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.