SB 477 — Makes an appropriation to and authorizes the expenditure of money by the Department of Taxation for the continued development and implementation of the Unified Tax System. (BDR S-1190)

EXEMPTSenate (ReprintedBill withNo. amendments adopted on May 26, 2025) FIRST REPRINT S.B.

477477–Committee Son ENATEFinance BCHAPTER.......... ILLN O.

477–COMMITTEE ON FINANCE (ON B EHALF OF THE O FFICE OFF INANCE IN THEO FFICE OF THEG OVERNOR ) M AY 15, 2025 ____________ Referred to Committee on Finance SUMMARY—Makes an appropriation to and authorizes the expenditure of money by the Department of Taxation for the continued development and implementation of the Unified Tax System.

(BDR S-1190) FISCAL NOTE:

EfEffect on the State:

Contains Appropriation included in Executive Budget.

~ EXPLANATION – Matter in bolded italics is new;

matter between brackets [omitted material] is material to be omitted.

EXPLANATION – Matter in bolded italics is new;

matter between brackets [omitted material] is material to be omitted.

- *SB477_R1* – 2 – 3.

AnyThe balance of the sums appropriated by subsection 1 remainingare atavailable thefor endeither of the respective fiscal yearsyear mustand notmay be committedtransferred forfrom expenditureone after June 30 of the respective fiscal yearsyear by the entity to which the appropriationother isfiscal madeyear orwith any entity to which money from the appropriationapproval is granted or otherwise transferred in any manner, and any portion of the appropriatedInterim moneyFinance remainingCommittee mustupon not be spent for any purpose after September 18, 2026, and September 17, 2027, respectively, by either the entityrecommendation toof which the moneyGovernor. was appropriated or the entity to which the money was subsequently granted or transferred, and must be reverted to the State General Fund on or before SeptSec.

4.

Any remaining balance of the sums appropriated by subsection 1 must not be committed for expenditure after June 30, 2027, by the entity to which the appropriation is made or any entity to which money from the appropriation is granted or otherwise transferred in any manner, and any portion of the appropriated money remaining must not be spent for any purpose after September 17, 2027, by either the entity to which the money was appropriated or the entity to which the money was subsequently Fund on or before September 17, 2027.everted to the State General Sec.

This act becomes effective on July 1, 2025.y.2025.

H~~~~~ 25 - *SB477_R1*83rd Session (2025)