Illinois 93rd Regular Session Status: Passed Senate

SB 227 — CIGARETTES & TOBACCO-BAD DEBTS

Last action — Session Sine Die

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

This bill died with 93rd 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 Cigarette Tax Act, the Cigarette Use Tax Act, and the Tobacco Products Tax Act of 1995. Provides that, beginning on January 1, 2004, a distributor may deduct the amount of bad debts from the tax imposed under these Acts. Provides that "bad debt" means the taxes attributable to any portion of a debt owed to the distributor that is related to a sale of cigarettes or tobacco products subject to tax under these Acts, that is not otherwise deductible or excludable, that has become worthless or uncollectible, and that meets other criteria. Effective immediately.

Bill Text

What changed in the latest version

313 added · 133 removed

Plain-language change summary

The recent amendment to Bill SB 227 adds several important provisions that strengthen oversight and accountability mechanisms in the relevant sector. Specifically, new lines have been introduced to clarify responsibilities and to enhance the transparency of operations. These changes are crucial because they aim to improve governance and ensure that stakeholders have clear guidelines to follow, ultimately benefiting the community by fostering trust and better management practices.

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Latest
093_SB0227 LRB093 04616 SJM 04669 b AN ACT concerning taxes.
SB227 Engrossed LRB093 04616 SJM 04669 b AN ACT concerning taxes.
(35 ILCS 130/3-2 new) _e_____________________d_________ _a_____________________a______________________t_____________ _____t_____________________a______________________i_____________ _____o_____________________e______________________r_____________ _____l_____________________o______________________._____________ _____a_______________________d_____________________t____________ _____i_____________________e_______________________S____________ _____i_____________________e______________________x_____________ _____n_____________________r______________________w_____________ _____e_____________________e______________________s_____________ _____n_____________________u________________ _b_______________________b______________________u___________ _____o______________________b_____________________n___ _________________e___________________ _________________a______________________c_____________ _n______________________t_____________________e__________ _________________a______________________o_____________ _e_____________________t______________________s_____________ _h_____________________t______________________d_____________ _o_____________________n______________________t___________ __________________t_____________________b_____________ _a_____________________a______________________e_____________ _e_____________________o_______________________t____________ _e_____________________o______________________r_____________ _h_____________________e______________________i_____________ -2- LRB093 04616 SJM 04669 b _e_____________________d_______________________t____________ _o_____________________p______________________n_____________ _h_____________________o______________________e_____________ _n_____________________o_______________________b____________ _o_____________________h______________________c_____________ _c_____________________d______________________c_____________ _h______________________C_____________________l_____________ _n_____________________w______________________a_____________ _n_______________________o____________________e_____________ _o_____________________r______________________u_____________ _r_____________________s______________________n_____________ _n_____________________l______________________o_____________ _e_____________________s_______________________b____________ __t____________________e______________________d___________ Section 10.
(35 ILCS 130/3-2 new) _e_____________________e_________________ _a_____________________e___________________ _B_____________________a______________________n_____________ _____t_____________________a______________________u_____________ _______S___________________s______________________d_____________ _____d_____________________r_______________________w____________ _____l_____________________d______________________v_____________ _____e_____________________e______________________a_____________ _____i_____________________t_______________________p____________ _____e_____________________m______________________t_____________ _____p_____________________d______________________f_____________ ______i____________________c______________________o_____________ _____n_____________________p______________________c_____________ _____n_____________________h______________________i_____________ _____c______________________p_________ _R______________________p______________________a____________ _____p_____________________l______________________6_____________ _____e_____________________t______________________t_____________ ______o____________________t_______________________d____________ _____e_____________________n______________________i_____________ ______b____________________e________ _W_____________________a______________________n_____________ _____i_____________________r_______________________a____________ ______a____________________l______________________o_____________ _____e_____________________e______________________p__ SB227 Engrossed -2- LRB093 04616 SJM 04669 b _P_____________________a______________________s_____________ _____e_________ _b_____________________a______________________e_____________ _____b_____________________t______________________m_____________ _____o_____________________a______________________t_____________ _____t_____________________t______________________r_____________ _____e______________________f_____________________u_____________ _____e_____________________s______________________a_____________ _____l_____________________r______________________r_____________ _____h_______________________c____________________o_____________ _____t_____________________h______________________e_____________ _____c_______________________o_____________________s____________ _____e_____________________r______________________s_____________ _____i_______ _c______________________c_____________________b_____________ ______t____________________d________ _________________m______________________o_____________ _i___________ _________________a______________________t____ __________________o_____________________?_ _________________s______________________c_____________ _t_____________________t______________________t_____________ _f_____________________t______________________r_____________ _r_____________________c______ _________________f______________________a_____________ _a_____________________n______________________s_____________ _s_____________________t_____ _d_____________________s______________________o_____________ _____p_____________________l______________________r___________ _e_____________________e______________________a_____________ _____a_____________________o______________________b_____________ _____e___________________ _f_____________________d_______________________t____________ _____c_____________________l________ SB227 Engrossed -3- LRB093 04616 SJM 04669 b __________________o______________________m____________ _h_____________________a______________________s_____________ _e_____________________i_____ _________________h______________________p_____________ _h____________ _________________a______________________c_____________ _n______________________s_____________________b_____________ _h______________________t_____________ __________________t_____________________p_____________ _h_____________________o______________________r_____________ _e____ __________________t_____________________d_____________ _o_____________________n______________________h____________ _________________t______________________i_____________ _a_____________________t______________________t_____________ _s_____________________e___________________ _g_____________ __________________r_____________________t_____________ _y_____________________f______________________i_____________ _e______________________s_______________________o___________ _h_____________________o______________________t_____________ _e_____________________i______________________l_____________ _e_____________________m______________________._ _________________t______________________c_____________ _i_____________________e______________________o_____________ _a_____________________d______________________e_____________ _e_____________________t______________________l_____________ _s_____________________h_______________________S__________ __________________o_____________________e_____________ _m_____________________r______________________m_____________ _e______________________t______________________p____________ _t_____________________n_______________________s__________ _h_____________________e______________________e_____________ ______t____________________t______________________i_____________ SB227 Engrossed -4- LRB093 04616 SJM 04669 b _____s_____________________w_______________________t____________ _____n_____________________n______________________n_____________ ______t____________________i_________ _i_____________________f______________________r_____________ _____o_____________________t______________________i____ Section 10.
(35 ILCS 135/3-2 new) _e_____________________e__________ _a_____________________a______________________t_____________ _____t_____________________a______________________i_____________ _____o_____________________e______________________r_____________ _____l_____________________k________________________I___________ _____a_______________________d_____________________t____________ _____i_____________________e_______________________S____________ _____i_____________________e______________________x_____________ _____n_____________________r______________________w_____________ _____e_____________________e______________________s_____________ _____n_____________________u________________ _b_______________________b______________________u___________ _____o______________________b_____________________n___ _________________e___________________ _________________a______________________c_____________ -3- LRB093 04616 SJM 04669 b _n______________________t_____________________e__________ _________________a______________________o_____________ _e_____________________t______________________s_____________ _h_____________________t______________________d_____________ _o_____________________n______________________t___________ __________________t_____________________b_____________ _a_____________________a______________________e_____________ _e_____________________o_______________________t____________ _e_____________________o______________________r_____________ _h_____________________e______________________i_____________ _e_____________________d_______________________t____________ _o_____________________p______________________n_____________ _h_____________________o______________________e_____________ _n_____________________o_______________________b____________ _o_____________________h______________________c_____________ _c_____________________d______________________c_____________ _h_____________________C______________________l_____________ _n_____________________w______________________a_____________ _n_______________________o____________________e_____________ _o_____________________r______________________u_____________ _r_____________________s______________________n_____________ _n_____________________l______________________o_____________ _e_____________________s_______________________b____________ __t____________________e______________________d___________ Section 15.
(35 ILCS 135/3-2 new) _e_____________________e_________________ _a_____________________e___________________ _B_____________________a______________________n_____________ _____t_____________________a______________________u_____________ ________S___________________i_____________________e_____________ _____d_____________________p______________________w_____________ _____l______________________d_____________________i_____________ _____e_____________________e________________________d___________ _____i_____________________t_______________________p____________ _____e_____________________a______________________a_____________ _____o_____________________r______________________u_____________ ______i____________________c______________________o_____________ _____n______________________p_____________________e_____________ _____n_____________________a______________________r_____________ _____c______________________p_________ _R_____________________n______________________a_____________ _____p_____________________c________________________d___________ _____d_____________________r______________________i_____________ _____o_____________________i______________________d_____________ _____e_____________________t______________________l_____________ ______b____________________e________ _W_____________________n______________________g_____________ _____i_____________________l______________________e_____________ _____a_____________________e______________________u_____________ SB227 Engrossed -5- LRB093 04616 SJM 04669 b _____e_____________________e______________________p__ _P_____________________c_______________________s____________ _____e_________ _b_____________________a______________________e_____________ _____a_____________________s______________________e_____________ _____o_____________________a______________________s_____________ _____t_____________________h______________________e_____________ _____e______________________f_____________________u_____________ _____h_____________________e______________________h_____________ _____l_____________________r______________________r_____________ _____e_____________________a______________________c_____________ _____t______________________t______________________S____________ _____c_____________________f______________________h_____________ _____e_____________________f______________________t_____________ _____i_______ _c_____________________c______________________e_____________ ______t____________________d________ _________________e______________________s_____________ _i___________ _________________a______________________t____ __________________o_____________________?_ _________________i______________________e_____________ _t_____________________u_______________________t____________ _f_____________________r_______________________t____________ _r_____________________c______ _________________f______________________a_____________ _a_____________________i______________________i_____________ _s_____________________t_____ _d_____________________s______________________o_____________ _____p_____________________l______________________r___________ _e_____________________i______________________e_____________ ______a____________________t______________________a_____________ _____e___________________ _f_____________________d_______________________t____________ SB227 Engrossed -6- LRB093 04616 SJM 04669 b _____c_____________________l________ __________________o______________________m____________ _h_____________________l_______________________w____________ _e_____________________i_____ _________________f______________________s_____________ _h____________ __________________t_____________________i_____________ _n______________________s_____________________b_____________ _h______________________t_____________ _________________t______________________s_____________ _h_____________________a______________________f_____________ _e____ _________________a______________________e_____________ _o_____________________n______________________h____________ __________________t_____________________t_____________ _a_____________________t______________________t_____________ _s_____________________e___________________ _g_____________ _________________i______________________n_____________ _y_____________________m________________________t___________ _e_____________________t______________________s_____________ _h_____________________e______________________b_____________ _e_____________________t______________________o_____________ _e_____________________m______________________._ __________________s_____________________e_____________ _i_____________________e______________________o_____________ _a_____________________e______________________l_____________ _e_____________________t______________________l_____________ _s_____________________h_______________________S__________ _________________f______________________s_____________ _m_____________________a______________________i_____________ _e_____________________a______________________p_____________ _t_____________________n_______________________s__________ _h_____________________v______________________h_____________ SB227 Engrossed -7- LRB093 04616 SJM 04669 b ______t____________________t______________________i_____________ _____s_____________________h______________________t_____________ _____n______________________n_____________________i_____________ ______t____________________i_________ _i_____________________o________________________u___________ _____o_____________________t______________________i____ Section 15.
The Tobacco Products Tax Act of 1995 is amended by changing Section 10-32 as follows:
The Tobacco Products Tax Act of 1995 is amended by adding Section 10-32 as follows:
(35 ILCS 143/10-32 new) _e_____________________d___________ _a_____________________u______________________t_____________ _____t_____________________a______________________i_____________ -4- LRB093 04616 SJM 04669 b _____o_____________________d______________________r_____________ _____l_____________________o______________________._____________ _____a_______________________d_____________________t____________ _____i_____________________e_______________________S____________ _____i_____________________e______________________x_____________ _____n_____________________r______________________w_____________ _____e_____________________e______________________s_____________ _____n_____________________u____________________ _b_______________________b______________________u___________ _____o______________________b_____________________n___ _________________e___________________ _________________t_______________________d____________ _h_____________________l______________________n_____________ _h____ _________________a______________________o_____________ _e_____________________r______________________e_____________ _o_____________________d______________________t_____________ _e_____________________p______________________g_____________ _h________ __________________t_____________________b_____________ _a_____________________a______________________e_____________ _e_____________________o______________________u_____________ _n_____________________a______________________e_____________ _x_____________________e______________________o_____________ _h_____________________n______________________a_____________ _t_____________________u______________________e_____________ _a_______________________t_____________________t____________ _e_____________________e______________________,_____________ _l______________________i_____________________e_____________ _n______________________a_____________________n_____________ _6_____________________v______________________t_____________ _n_____________________o_______________________o____________ _r______________________a_____________________t_____________ _n_____________________f______________________n_____________ -5- LRB093 04616 SJM 04669 b __r______________________e_______________________a__________ ____c___________________t______________________r____________ __b_____________________o________________________h__________ __l_____________________t_______________________r___________ __o_______ Section 99.
(35 ILCS 143/10-32 new) _e_____________________e_________________ _a_____________________e___________________ _B_____________________a______________________n_____________ _____t_____________________a______________________u_____________ ______S_____________________i_____________________e_____________ _____d_____________________r_______________________w____________ _____l_____________________d______________________v_____________ _____e_____________________e______________________a_____________ _____i_____________________t_______________________p____________ _____e_____________________m______________________t_____________ _____p_____________________d______________________f_____________ ______i____________________c______________________o_____________ _____n_____________________p______________________c_____________ _____n_____________________h______________________i_____________ _____c______________________p_________ _R______________________p______________________a____________ _____p_____________________l______________________6_____________ _____e_____________________t______________________t_____________ ______o____________________t_______________________d____________ _____e_____________________n______________________i_____________ ______b____________________e________ _W_____________________a______________________n_____________ _____i_____________________r_______________________a____________ SB227 Engrossed -8- LRB093 04616 SJM 04669 b ______a____________________l______________________o_____________ _____e_____________________e______________________p__ _P_____________________a______________________s_____________ _____e_________ _b_____________________a______________________e_____________ _____b_____________________t______________________m_____________ _____o_____________________a______________________t_____________ _____t_____________________t______________________r_____________ _____e______________________f_____________________u_____________ _____._____________________e______________________e_____________ _____c_____________________y________________________w___________ ______t____________________.______________________i_____________ _____m_____________________o______________________n_____________ ______i____________________t______________________a_____________ _____l_____________________f______________________t_____________ _____i_______ _c______________________c_____________________b_____________ ______t____________________d________ _________________m______________________o_____________ _i___________ _________________a______________________t____ __________________o_____________________?_ _________________s______________________c_____________ _t_____________________t______________________t_____________ _f_____________________t______________________r_____________ _r_____________________c______ _________________f______________________a_____________ _a_____________________n______________________s_____________ _s_____________________t_____ _d_____________________s______________________o_____________ _____p_____________________l______________________r___________ _e_____________________e______________________a_____________ _____a_____________________o______________________b_____________ _____e___________________ SB227 Engrossed -9- LRB093 04616 SJM 04669 b _f_____________________d_______________________t____________ _____c_____________________l________ __________________o______________________m____________ _h_____________________a______________________s_____________ _e_____________________i_____ _________________h______________________p_____________ _h____________ _________________a______________________c_____________ _n______________________s_____________________b_____________ _h______________________t_____________ __________________t_____________________p_____________ _h_____________________o______________________r_____________ _e____ __________________t_____________________d_____________ _o_____________________n______________________h____________ _________________t______________________i_____________ _a_____________________t______________________t_____________ _s_____________________e___________________ _g_____________ __________________r_____________________t_____________ _y_____________________f______________________i_____________ _e______________________s_______________________o___________ _h_____________________o______________________t_____________ _e_____________________i______________________l_____________ _e_____________________m______________________0_____ _________________t______________________c_____________ _i_____________________e______________________o_____________ _a_____________________d______________________e_____________ _e_____________________t______________________l_____________ _s_______________________t____________________u_____________ _0_____ _________________f______________________s_____________ _m_____________________a______________________i_____________ _e______________________t______________________p____________ SB227 Engrossed -10- LRB093 04616 SJM 04669 b _t_____________________n_______________________s__________ _h_____________________e______________________e_____________ ______t____________________t______________________i_____________ _____s_____________________w_______________________t____________ _____n_____________________n______________________n_____________ ______t____________________i_________ _i_____________________f______________________r_____________ _____o_____________________t______________________i____ Section 99.
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Action History

  1. Session Sine Die

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

  3. Held on Calendar Order of Second Reading - Short Debate

  4. Second Reading - Short Debate

  5. Third Reading/Final Action Deadline Extended-9(b) May 31, 2003

  6. Committee/3rd Reading Deadline Extended-Rule 9(b); May 23, 2003

  7. Placed on Calendar 2nd Reading - Short Debate

  8. Do Pass as Amended / Short Debate Revenue Committee; 009-000-000

  9. House Committee Amendment No. 1 Adopted by Voice Vote; Revenue Sub-committee

  10. House Committee Amendment No. 1 Filed with Clerk by Revenue Committee

  11. Assigned to Revenue Committee

  12. Referred to Rules Committee

  13. First Reading

  14. Added Alternate Chief Co-Sponsor Rep. William B. Black

  15. Alternate Chief Sponsor Changed to Rep. Kurt M. Granberg

  16. Added Alternate Chief Co-Sponsor Rep. Kurt M. Granberg

  17. Chief House Sponsor Rep. William B. Black

  18. Placed on Calendar Order of First Reading

  19. Arrived in House

  20. Third Reading - Passed; 035-022-001

  21. Placed on Calendar Order of 3rd Reading April 3, 2003

  22. Senate Floor Amendment No. 1 Adopted; Link

  23. Recalled to Second Reading

  24. Senate Floor Amendment No. 1 Be Adopted Revenue; 008-000-000

  25. Senate Floor Amendment No. 1 Rules Refers to Revenue

  26. Senate Floor Amendment No. 1 Referred to Rules

  27. Senate Floor Amendment No. 1 Filed with Secretary by Sen. Terry Link

  28. Placed on Calendar Order of 3rd Reading March 24, 2003

  29. Second Reading

  30. Added as Chief Co-Sponsor Sen. Chris Lauzen

  31. Fiscal Note Filed from the Illinois Department of Revenue

  32. Fiscal Note Requested by Sen. Chris Lauzen

  33. Placed on Calendar Order of 2nd Reading February 26, 2003

  34. Do Pass Revenue; 009-001-000

  35. Added as Chief Co-Sponsor Sen. George P. Shadid

  36. Assigned to Revenue

  37. Referred to Rules

  38. First Reading

  39. Filed with Secretary by Sen. Terry Link

Sponsors

  • Terry Link · Cosponsor

Sponsorship breakdown

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0 sponsors · 1 co-sponsors · 182 not signed on · 1 voted No

Sponsors (0)

None.

Co-sponsors (1)

  • Terry Link

Not signed on (182)

182 members have not signed on to this bill.

Show all 182 →

"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 35 Yea · 22 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 282102
Democrat 7000
Republican 0100
Total 352202
% of votes cast 59%37%0%3%
How each member voted (59)
Member Party Vote
Sandoval — Yea
Shadid — Yea
Sieben — Nay
Silverstein — Yea
Lauzen — Yea
Luechtefeld — Nay
Althoff — Nay
Martinez — Yea
Bomke — Nay
Brady — Nay
Petka — Nay
Burzynski — Nay
Garrett — Yea
Halvorson — Yea
Link — Yea
Maloney — Yea
Meeks — Yea
Munoz — Yea
Obama — Yea
Peterson — Nay
Sullivan, J. — Yea
Radogno — Yea
Schoenberg — Yea
Jacobs — Yea
Trotter — Yea
Cullerton — Yea
Demuzio — Yea
Viverito — Yea
Sullivan, D. — Nay
Clayborne — Yea
Crotty — Yea
DeLeo — Yea
Haine — Yea
Hendon — Yea
Woolard — Yea
Jones, J. — Nay
Jones, W. — Nay
Watson — Nay
Philip — Not Voting
Winkel — Nay
Wojcik — Nay
Cronin — Nay
Dillard — Nay
Geo-Karis — Not Voting
Rauschenberger — Nay
Righter — Nay
Risinger — Nay
Ronen — Yea
Rutherford — Nay
Roskam — Nay
del Valle — Yea
Don Harmon Democrat Yea
Emanuel "Chris" Welch Democrat Yea
Emil Jones, III Democrat Yea
Kimberly A. Lightford Democrat Yea
Lakesia Collins Democrat Yea
Lawrence "Larry" Walsh, Jr. Democrat Yea
Mattie Hunter Democrat Yea
Dave Syverson Republican Nay

Official roll call →

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 227 do?
Amends the Cigarette Tax Act, the Cigarette Use Tax Act, and the Tobacco Products Tax Act of 1995. Provides that, beginning on January 1, 2004, a distributor may deduct the amount of bad debts from the tax imposed under these Acts. Provides that "bad debt" means the taxes attributable to any portion of a debt owed to the distributor that is related to a sale of cigarettes or tobacco products subject to tax under these Acts, that is not otherwise deductible or excludable, that has become worthless or uncollectible, and that meets other criteria. Effective immediately.
Who sponsors SB 227?
SB 227 is sponsored by Terry Link.
What is the current status of SB 227?
This bill died with 93rd 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 227?
Track SB 227 free on One Click Politics — get push/email alerts when it moves.

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