Illinois 97th Regular Session Status: Passed Senate 2 D cosponsors

SB 282 — STATE GOVERNMENT-TECH

Last action — Session Sine Die

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 97th Regular Session. It reached “Passed Senate” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Amends the Civil Administrative Code of Illinois. Makes a technical change in a Section concerning the Department of Healthcare and Family Services.

Bill Text

What changed in the latest version

175 added · 22 removed

Plain-language change summary

The amendment to SB 282 introduces a new focus on corporate tax transparency by establishing the "Illinois Corporate Tax Disclosure and Responsibility Act." It defines what constitutes a "corporation" for the purposes of this Act and outlines various ways a corporation might be considered as "doing business" in Illinois. This change is important because it aims to ensure that corporations are more accountable for their tax responsibilities in the state, potentially leading to increased tax revenue and fairness in the corporate tax system. The previous content related to the Department of Healthcare and Family Services has been removed to prioritize this corporate tax disclosure initiative.

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*LRB09704883KTG44923b* SB0282 97TH GENERAL ASSEMBLY State of Illinois and 2012 SB0282 Introduced 2/8/2011, by Sen.
SB0282 Engrossed LRB097 04883 KTG 44923 b AN ACT concerning State government.
John J.
Cullerton SYNOPSIS AS INTRODUCED:
ILCS 2205/2205-1 change in a Section concerning the Department of Healthcare and Family Services.
LRB097 04883 KTG 44923 b A BILL FOR SB0282 LRB097 04883 KTG 44923 b AN ACT concerning State government.
Section 1.
Short title.
This Act may be cited as the Illinois Corporate Tax Disclosure and Responsibility Act.
The Department of Healthcare and Family Services Law of the Civil Administrative Code of Illinois is amended by changing Section 2205-1 as follows:
Definitions.
(20 ILCS 2205/2205-1) Sec.
As used in this Act:
2205-1.
"Corporation" means any entity subject to the tax imposed on corporations by Section 201 of the Illinois Income Tax Act or by Section 11 of the Internal Revenue Code of 1986, as amended, except that "qualified personal service corporations", as defined in Section 448 of the Internal Revenue Code of 1986, as amended, are exempt from this Act.
Article short title.
"Doing business in this State" means:
This Article 2205 of the the Civil Administrative Code of Illinois may be cited as the Department of Healthcare and Family Services Law.
owning or renting real or tangible personal property physically located in this State;
(Source:
having employees, agents, or representatives acting on the corporation's behalf in this State;
P.A.
making sales of tangible personal property to purchasers that take possession of that property in this State;
95-331, eff.
performing services for customers located in this State;
8-21-07.)
performing services in this State;
earning income from intangible personal property that has a business situs in this State;
engaging in regular and systematic solicitation of sales in this State;
being a partner in a partnership engaged in any of the preceding activities in SB0282 Engrossed - 2 - LRB097 04883 KTG 44923 b this State;
or being a member of a limited liability company engaged in any of the preceding activities in this State.
Section 10.
Tax disclosure statement required.
(a) For each taxable year ending on or after December 31, 2012, the following corporations, if doing business in this State, shall file a statement described in this Section with the Secretary of State:
(1) all publicly traded corporations, including corporations traded on foreign stock exchanges.
(2) any corporation with respect to which 50% or more of the voting stock is owned, directly or indirectly, by a publicly traded corporation.
(b) This statement shall be filed annually in an electronic format specified by the Secretary of State, pursuant to rules adopted by the Secretary of State, no more than 30 days following the filing of the corporation's tax return required under Section 502 of the Illinois Income Tax Act, or, in the case of a corporation that is not required to file such a tax return, within 90 days after the filing of the corporation's federal income tax return, including any federal consolidated return in which the corporation is included.
(c) The statement shall contain the following information:
(1) the name of the corporation and the street address of its principal executive office;
(2) if different from item (1), the name of any SB0282 Engrossed - 3 - LRB097 04883 KTG 44923 b corporation that owns, directly or indirectly, 50% or more of the voting stock of the corporation and the street address of that corporation's principal executive office;
(3) the corporation's 4-digit North American Industry Classification System code number;
(4) a unique code number, assigned by the Secretary of State, to identify the corporation;
that code number shall remain constant from year to year;
and (5) the following information used in preparing or contained in the corporation's most recent tax return filed under the Illinois Income Tax Act, or, in the case of a corporation that is not required to file a tax return under the Illinois Income Tax Act, the information that would be required to be reported on or used in preparing the tax return if the corporation had been required to file such a return:
(A) the taxable income of the corporation as modified by paragraphs 203(b)(2)(A) through 203(b)(2)(E-16) of the Illinois Income Tax Act;
(B) the base income of the corporation;
(C) the apportionment factor in the State for the corporation;
(D) the total business income of the corporation apportioned to the State;
(E) the Illinois net operating loss deduction for the corporation, if any;
SB0282 Engrossed - 4 - LRB097 04883 KTG 44923 b (F) the total non-business income of the corporation and the amount of non-business income allocated to the State;
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(G) the net income of the corporation;
(H) the corporation's total State income tax liability before credits;
(I) the corporation's total personal property tax replacement tax liability before credits;
(J) tax credits claimed by the corporation, with each credit individually enumerated;
(K) the net personal property tax replacement tax;
and (L) the net corporate income tax.
(d) A corporation doing business in this State that is not required to file a tax return under Section 502 of the Illinois Income Tax Act may, in lieu of the statement under subsection (c), elect to file a statement with the Secretary of State containing the following information:
(1) the information specified in items (1) through (4) of subsection (c) of this Section;
(2) an explanation of why the corporation is not required to file a corporate income tax return in this State, which may take the form of checking one or more possible explanations drafted by the Secretary of State;
and (3) a designation of whether the corporation's total SB0282 Engrossed - 5 - LRB097 04883 KTG 44923 b gross receipts from sales to purchasers in this State during the taxable year was:
(1) less than $10,000,000;
(2) $10,000,000 or more but less than $50,000,000;
(3) $50,000,000 or more but less than $100,000,000;
(4) $100,000,000 or more but less than $250,000,000;
or (5) $250,000,000 or more.
Section 20.
Supplemental information.
Any corporation that is required to submit a statement under this Act is permitted to submit supplemental information that, in the judgment of the corporation, could facilitate proper interpretation of the information included in the statement.
The method of public dissemination of the information contained in the statements required under Section 35 of this Act shall ensure that any such supplemental information is publicly available and that notification of its availability is made to any person seeking information contained in the statement.
Section 25.
Amended tax disclosure statements.
If a corporation files an amended federal or State income tax return, then that corporation shall file a revised statement under this Section within 60 calendar days after the amended return is filed.
If a corporation's tax liability for a tax year is changed as the result of an uncontested audit adjustment or final determination of liability by the Department of Revenue, or by a court of law as provided for in SB0282 Engrossed - 6 - LRB097 04883 KTG 44923 b the Illinois Income Tax Act, then the corporation shall file a revised statement under this Section within 60 calendar days after the final determination of liability.
Section 30.
Public access to tax disclosure statements.
The statements required under this Act shall be public records.
The Secretary of State shall make all information contained in those statements available to the public on an ongoing basis in the form of a searchable database accessible through the Internet.
The Secretary of State shall set and collect from persons requesting information in the statements reasonable charges that cover the cost to the State of providing copies on appropriate computer-readable media of the entire database for statements filed during each calendar year as well as hard copies of any individual annual statement for a specific corporation.
No statement for any corporation for a particular tax year shall be publicly available until the first day of the third calendar year following the calendar year in which the particular tax year ends.
Section 35.
Enforcing compliance.
The accuracy of the statements required under this Act shall be attested to in writing by the chief operating officer of the corporation, and shall be subject to audit by the Department of Revenue, as the agent of the Secretary of State, in the course of and under the normal procedures applicable to corporate income tax return SB0282 Engrossed - 7 - LRB097 04883 KTG 44923 b audits.
The Secretary of State by rule shall develop and implement an oversight and penalty system applicable to both the chief operating officer of the corporation and the corporation itself to ensure that corporations doing business in this State, including those not required to file a return under Section 502 of the Illinois Income Tax Act, shall provide the required attestation and disclosure statements, respectively, in a timely and accurate manner.
The maximum civil penalty may not exceed $100 per statement for each day during which the corporation is delinquent in filing an original statement under Section 10 or an amended statement under Section 25.
The Secretary of State shall publish the name and penalty imposed upon any corporation subject to a penalty for failing to file the required statement or filing an inaccurate statement.
Section 40.
Rules.
The Secretary of State shall adopt rules in accordance with the Illinois Administrative Procedure Act as may be deemed necessary to carry out the purposes of this Act.
Section 45.
Disclosure of confidential information.
Nothing in this Act shall require reporting or allow disclosure of information that is confidential and may not be disclosed pursuant to the Internal Revenue Code or any other federal statute.
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Action History

  1. Session Sine Die

  2. Remains in Revenue & Finance Committee

  3. Motion Do Pass - Lost Revenue & Finance Committee; 003-006-000

  4. Added Alternate Co-Sponsor Rep. Esther Golar

  5. Assigned to Revenue & Finance Committee

  6. Final Action Deadline Extended-9(b) January 8, 2013

  7. Added Alternate Co-Sponsor Rep. Kimberly du Buclet

  8. Added Alternate Co-Sponsor Rep. Ann Williams

  9. Added Alternate Co-Sponsor Rep. Thaddeus Jones

  10. Added Alternate Co-Sponsor Rep. Arthur Turner

  11. Added Alternate Co-Sponsor Rep. La Shawn K. Ford

  12. Alternate Chief Co-Sponsor Changed to Rep. Sara Feigenholtz

  13. Alternate Chief Co-Sponsor Changed to Rep. Jack D. Franks

  14. Added Alternate Chief Co-Sponsor Rep. Sara Feigenholtz

  15. Added Alternate Chief Co-Sponsor Rep. Jack D. Franks

  16. Added Alternate Co-Sponsor Rep. Greg Harris

  17. Alternate Chief Sponsor Changed to Rep. Barbara Flynn Currie

  18. Referred to Rules Committee

  19. First Reading

  20. Chief House Sponsor Rep. Jack D. Franks

  21. Arrived in House

  22. Third Reading - Passed; 030-027-000

  23. Placed on Calendar Order of 3rd Reading

  24. Senate Floor Amendment No. 2 Adopted; Cullerton

  25. Senate Floor Amendment No. 1 Adopted; Cullerton

  26. Recalled to Second Reading

  27. Senate Floor Amendment No. 2 Be Approved for Consideration Assignments

  28. Senate Floor Amendment No. 2 Re-referred to Assignments

  29. Senate Floor Amendment No. 2 Assignments Refers to Executive

  30. Senate Floor Amendment No. 2 Referred to Assignments

  31. Senate Floor Amendment No. 2 Filed with Secretary by Sen. John J. Cullerton

  32. Added as Chief Co-Sponsor Sen. Michael Noland

  33. Rule 2-10 Third Reading Deadline Established As January 8, 2013

  34. Senate Floor Amendment No. 1 Be Approved for Consideration Assignments

  35. Placed on Calendar Order of 3rd Reading November 28, 2012

  36. Approved for Consideration Assignments

  37. Senate Floor Amendment No. 1 Re-referred to Assignments; Pursuant to Senate Rule 3-9(b).

  38. Pursuant to Senate Rule 3-9(b) / Referred to Assignments

  39. Added as Co-Sponsor Sen. Heather A. Steans

  40. Rule 2-10 Third Reading Deadline Established As May 31, 2012

  41. Rule 2-10 Third Reading Deadline Established As May 25, 2012

  42. Senate Floor Amendment No. 1 Recommend Do Adopt Executive; 009-005-000

  43. Senate Floor Amendment No. 1 Assignments Refers to Executive

  44. Senate Floor Amendment No. 1 Referred to Assignments

  45. Senate Floor Amendment No. 1 Filed with Secretary by Sen. John J. Cullerton

  46. Rule 2-10 Third Reading Deadline Established As May 11, 2012

  47. Placed on Calendar Order of 3rd Reading May 2, 2012

  48. Approved for Consideration Assignments

  49. Pursuant to Senate Rule 3-9(b) / Referred to Assignments

  50. Rule 2-10 Third Reading Deadline Established As May 4, 2011

  51. Placed on Calendar Order of 3rd Reading March 29, 2011

  52. Second Reading

  53. Placed on Calendar Order of 2nd Reading March 17, 2011

  54. Do Pass Executive; 015-000-000

  55. Assigned to Executive

  56. Referred to Assignments

  57. First Reading

  58. Filed with Secretary by Sen. John J. Cullerton

Sponsors

Sponsorship breakdown

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0 sponsors · 8 co-sponsors · 175 not signed on · 5 voted No

Sponsors (0)

None.

Co-sponsors (8)

Not signed on (175)

175 members have not signed on to this bill.

Show all 175 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Third Reading

Passed 30 Yea · 27 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 232201
Democrat 7201
Republican 0300
Total 302702
% of votes cast 51%46%0%3%
How each member voted (59)
Member Party Vote
Haine — Yea
Muñoz — Yea
LaHood — Nay
Landek — Yea
Link — Yea
McCann — Nay
McGuire — Yea
McCarter — Nay
Meeks — Not Voting
Cullerton — Yea
Millner — Nay
Mulroe — Yea
Noland — Yea
Pankau — Nay
Schoenberg — Yea
Brady — Nay
Jacobs — Nay
Johnson, C. — Nay
Johnson, T. — Nay
Silverstein — Yea
Jones, J. — Nay
Sullivan — Nay
Steans — Yea
Clayborne — Yea
Crotty — Yea
Cultra — Nay
Dillard — Nay
Duffy — Nay
Forby — Yea
Frerichs — Yea
Garrett — Yea
Hutchinson — Yea
Trotter — Yea
Kotowski — Yea
Radogno — Nay
Raoul — Yea
Righter — Nay
Sandack — Nay
Sandoval — Yea
Lauzen — Nay
Luechtefeld — Nay
Maloney — Yea
Althoff — Nay
Martinez — Yea
Bivins — Nay
Bomke — Nay
David Koehler Democrat Yea
Don Harmon Democrat Yea
Emil Jones, III Democrat Yea
Eva-Dina Delgado Democrat Not Voting
Kimberly A. Lightford Democrat Yea
Lakesia Collins Democrat Yea
Lakesia Collins Democrat Yea
Laura M. Murphy Democrat Nay
Linda Holmes Democrat Nay
Mattie Hunter Democrat Yea
Dave Syverson Republican Nay
Kevin Schmidt Republican Nay
Sue Rezin Republican Nay

Official roll call →

Subjects

healthcare technology
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Frequently asked questions

What does SB 282 do?
Amends the Civil Administrative Code of Illinois. Makes a technical change in a Section concerning the Department of Healthcare and Family Services.
Who sponsors SB 282?
SB 282 is sponsored by John J. Cullerton, La Shawn K. Ford, Arthur Turner, Thaddeus Jones (Democrat), Esther Golar, Du Buclet, Williams, Jawaharial, and Napoleon Harris III (Democrat).
What is the current status of SB 282?
This bill died with 97th Regular Session. It reached “Passed Senate” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 282?
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