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Illinois House Bill HB3754

Illinois 2023-2024 Regular Session

Illinois House Bill HB3754 Compare Versions

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11 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3754 Introduced , by Rep. Matt Hanson SYNOPSIS AS INTRODUCED: 35 ILCS 5/901 Amends the Illinois Income Tax Act. Provides that, beginning July 1, 2023, the Department of Revenue shall deposit 10% of the net revenue realized from the income taxes imposed under the Act directly into the Local Government Distributive Fund as that revenue is realized. Effective immediately. LRB103 26429 HLH 52792 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3754 Introduced , by Rep. Matt Hanson SYNOPSIS AS INTRODUCED: 35 ILCS 5/901 35 ILCS 5/901 Amends the Illinois Income Tax Act. Provides that, beginning July 1, 2023, the Department of Revenue shall deposit 10% of the net revenue realized from the income taxes imposed under the Act directly into the Local Government Distributive Fund as that revenue is realized. Effective immediately. LRB103 26429 HLH 52792 b LRB103 26429 HLH 52792 b A BILL FOR
22 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3754 Introduced , by Rep. Matt Hanson SYNOPSIS AS INTRODUCED:
33 35 ILCS 5/901 35 ILCS 5/901
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55 Amends the Illinois Income Tax Act. Provides that, beginning July 1, 2023, the Department of Revenue shall deposit 10% of the net revenue realized from the income taxes imposed under the Act directly into the Local Government Distributive Fund as that revenue is realized. Effective immediately.
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1111 1 AN ACT concerning revenue.
1212 2 Be it enacted by the People of the State of Illinois,
1313 3 represented in the General Assembly:
1414 4 Section 5. The Illinois Income Tax Act is amended by
1515 5 changing Section 901 as follows:
1616 6 (35 ILCS 5/901)
1717 7 Sec. 901. Collection authority.
1818 8 (a) In general. The Department shall collect the taxes
1919 9 imposed by this Act. The Department shall collect certified
2020 10 past due child support amounts under Section 2505-650 of the
2121 11 Department of Revenue Law of the Civil Administrative Code of
2222 12 Illinois. Except as provided in subsections (b), (c), (e),
2323 13 (f), (g), and (h) of this Section, money collected pursuant to
2424 14 subsections (a) and (b) of Section 201 of this Act shall be
2525 15 paid into the General Revenue Fund in the State treasury;
2626 16 money collected pursuant to subsections (c) and (d) of Section
2727 17 201 of this Act shall be paid into the Personal Property Tax
2828 18 Replacement Fund, a special fund in the State Treasury; and
2929 19 money collected under Section 2505-650 of the Department of
3030 20 Revenue Law of the Civil Administrative Code of Illinois shall
3131 21 be paid into the Child Support Enforcement Trust Fund, a
3232 22 special fund outside the State Treasury, or to the State
3333 23 Disbursement Unit established under Section 10-26 of the
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3737 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3754 Introduced , by Rep. Matt Hanson SYNOPSIS AS INTRODUCED:
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4040 Amends the Illinois Income Tax Act. Provides that, beginning July 1, 2023, the Department of Revenue shall deposit 10% of the net revenue realized from the income taxes imposed under the Act directly into the Local Government Distributive Fund as that revenue is realized. Effective immediately.
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6868 1 Illinois Public Aid Code, as directed by the Department of
6969 2 Healthcare and Family Services.
7070 3 (b) Local Government Distributive Fund.
7171 4 Beginning August 1, 2017 and continuing through July 31,
7272 5 2022, the Treasurer shall transfer each month from the General
7373 6 Revenue Fund to the Local Government Distributive Fund an
7474 7 amount equal to the sum of: (i) 6.06% (10% of the ratio of the
7575 8 3% individual income tax rate prior to 2011 to the 4.95%
7676 9 individual income tax rate after July 1, 2017) of the net
7777 10 revenue realized from the tax imposed by subsections (a) and
7878 11 (b) of Section 201 of this Act upon individuals, trusts, and
7979 12 estates during the preceding month; (ii) 6.85% (10% of the
8080 13 ratio of the 4.8% corporate income tax rate prior to 2011 to
8181 14 the 7% corporate income tax rate after July 1, 2017) of the net
8282 15 revenue realized from the tax imposed by subsections (a) and
8383 16 (b) of Section 201 of this Act upon corporations during the
8484 17 preceding month; and (iii) beginning February 1, 2022, 6.06%
8585 18 of the net revenue realized from the tax imposed by subsection
8686 19 (p) of Section 201 of this Act upon electing pass-through
8787 20 entities.
8888 21 Beginning August 1, 2022 and continuing through June 30,
8989 22 2023, the Treasurer shall transfer each month from the General
9090 23 Revenue Fund to the Local Government Distributive Fund an
9191 24 amount equal to the sum of: (i) 6.16% of the net revenue
9292 25 realized from the tax imposed by subsections (a) and (b) of
9393 26 Section 201 of this Act upon individuals, trusts, and estates
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104104 1 during the preceding month; (ii) 6.85% of the net revenue
105105 2 realized from the tax imposed by subsections (a) and (b) of
106106 3 Section 201 of this Act upon corporations during the preceding
107107 4 month; and (iii) 6.16% of the net revenue realized from the tax
108108 5 imposed by subsection (p) of Section 201 of this Act upon
109109 6 electing pass-through entities.
110110 7 Beginning July 1, 2023, the Department shall deposit 10%
111111 8 of the net revenue realized from the taxes imposed by
112112 9 subsections (a), (b), and (p) of Section 201 directly into the
113113 10 Local Government Distributive Fund as that revenue is
114114 11 realized.
115115 12 Net revenue realized for a month shall be defined as the
116116 13 revenue from the tax imposed by subsections (a) and (b) of
117117 14 Section 201 of this Act which is deposited in the General
118118 15 Revenue Fund, the Education Assistance Fund, the Income Tax
119119 16 Surcharge Local Government Distributive Fund, the Fund for the
120120 17 Advancement of Education, and the Commitment to Human Services
121121 18 Fund during the month minus the amount paid out of the General
122122 19 Revenue Fund in State warrants during that same month as
123123 20 refunds to taxpayers for overpayment of liability under the
124124 21 tax imposed by subsections (a) and (b) of Section 201 of this
125125 22 Act.
126126 23 Notwithstanding any provision of law to the contrary,
127127 24 beginning on July 6, 2017 (the effective date of Public Act
128128 25 100-23), those amounts required under this subsection (b) to
129129 26 be transferred by the Treasurer into the Local Government
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140140 1 Distributive Fund from the General Revenue Fund shall be
141141 2 directly deposited into the Local Government Distributive Fund
142142 3 as the revenue is realized from the tax imposed by subsections
143143 4 (a) and (b) of Section 201 of this Act.
144144 5 (c) Deposits Into Income Tax Refund Fund.
145145 6 (1) Beginning on January 1, 1989 and thereafter, the
146146 7 Department shall deposit a percentage of the amounts
147147 8 collected pursuant to subsections (a) and (b)(1), (2), and
148148 9 (3) of Section 201 of this Act into a fund in the State
149149 10 treasury known as the Income Tax Refund Fund. Beginning
150150 11 with State fiscal year 1990 and for each fiscal year
151151 12 thereafter, the percentage deposited into the Income Tax
152152 13 Refund Fund during a fiscal year shall be the Annual
153153 14 Percentage. For fiscal year 2011, the Annual Percentage
154154 15 shall be 8.75%. For fiscal year 2012, the Annual
155155 16 Percentage shall be 8.75%. For fiscal year 2013, the
156156 17 Annual Percentage shall be 9.75%. For fiscal year 2014,
157157 18 the Annual Percentage shall be 9.5%. For fiscal year 2015,
158158 19 the Annual Percentage shall be 10%. For fiscal year 2018,
159159 20 the Annual Percentage shall be 9.8%. For fiscal year 2019,
160160 21 the Annual Percentage shall be 9.7%. For fiscal year 2020,
161161 22 the Annual Percentage shall be 9.5%. For fiscal year 2021,
162162 23 the Annual Percentage shall be 9%. For fiscal year 2022,
163163 24 the Annual Percentage shall be 9.25%. For fiscal year
164164 25 2023, the Annual Percentage shall be 9.25%. For all other
165165 26 fiscal years, the Annual Percentage shall be calculated as
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176176 1 a fraction, the numerator of which shall be the amount of
177177 2 refunds approved for payment by the Department during the
178178 3 preceding fiscal year as a result of overpayment of tax
179179 4 liability under subsections (a) and (b)(1), (2), and (3)
180180 5 of Section 201 of this Act plus the amount of such refunds
181181 6 remaining approved but unpaid at the end of the preceding
182182 7 fiscal year, minus the amounts transferred into the Income
183183 8 Tax Refund Fund from the Tobacco Settlement Recovery Fund,
184184 9 and the denominator of which shall be the amounts which
185185 10 will be collected pursuant to subsections (a) and (b)(1),
186186 11 (2), and (3) of Section 201 of this Act during the
187187 12 preceding fiscal year; except that in State fiscal year
188188 13 2002, the Annual Percentage shall in no event exceed 7.6%.
189189 14 The Director of Revenue shall certify the Annual
190190 15 Percentage to the Comptroller on the last business day of
191191 16 the fiscal year immediately preceding the fiscal year for
192192 17 which it is to be effective.
193193 18 (2) Beginning on January 1, 1989 and thereafter, the
194194 19 Department shall deposit a percentage of the amounts
195195 20 collected pursuant to subsections (a) and (b)(6), (7), and
196196 21 (8), (c) and (d) of Section 201 of this Act into a fund in
197197 22 the State treasury known as the Income Tax Refund Fund.
198198 23 Beginning with State fiscal year 1990 and for each fiscal
199199 24 year thereafter, the percentage deposited into the Income
200200 25 Tax Refund Fund during a fiscal year shall be the Annual
201201 26 Percentage. For fiscal year 2011, the Annual Percentage
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212212 1 shall be 17.5%. For fiscal year 2012, the Annual
213213 2 Percentage shall be 17.5%. For fiscal year 2013, the
214214 3 Annual Percentage shall be 14%. For fiscal year 2014, the
215215 4 Annual Percentage shall be 13.4%. For fiscal year 2015,
216216 5 the Annual Percentage shall be 14%. For fiscal year 2018,
217217 6 the Annual Percentage shall be 17.5%. For fiscal year
218218 7 2019, the Annual Percentage shall be 15.5%. For fiscal
219219 8 year 2020, the Annual Percentage shall be 14.25%. For
220220 9 fiscal year 2021, the Annual Percentage shall be 14%. For
221221 10 fiscal year 2022, the Annual Percentage shall be 15%. For
222222 11 fiscal year 2023, the Annual Percentage shall be 14.5%.
223223 12 For all other fiscal years, the Annual Percentage shall be
224224 13 calculated as a fraction, the numerator of which shall be
225225 14 the amount of refunds approved for payment by the
226226 15 Department during the preceding fiscal year as a result of
227227 16 overpayment of tax liability under subsections (a) and
228228 17 (b)(6), (7), and (8), (c) and (d) of Section 201 of this
229229 18 Act plus the amount of such refunds remaining approved but
230230 19 unpaid at the end of the preceding fiscal year, and the
231231 20 denominator of which shall be the amounts which will be
232232 21 collected pursuant to subsections (a) and (b)(6), (7), and
233233 22 (8), (c) and (d) of Section 201 of this Act during the
234234 23 preceding fiscal year; except that in State fiscal year
235235 24 2002, the Annual Percentage shall in no event exceed 23%.
236236 25 The Director of Revenue shall certify the Annual
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248248 1 the fiscal year immediately preceding the fiscal year for
249249 2 which it is to be effective.
250250 3 (3) The Comptroller shall order transferred and the
251251 4 Treasurer shall transfer from the Tobacco Settlement
252252 5 Recovery Fund to the Income Tax Refund Fund (i)
253253 6 $35,000,000 in January, 2001, (ii) $35,000,000 in January,
254254 7 2002, and (iii) $35,000,000 in January, 2003.
255255 8 (d) Expenditures from Income Tax Refund Fund.
256256 9 (1) Beginning January 1, 1989, money in the Income Tax
257257 10 Refund Fund shall be expended exclusively for the purpose
258258 11 of paying refunds resulting from overpayment of tax
259259 12 liability under Section 201 of this Act and for making
260260 13 transfers pursuant to this subsection (d), except that in
261261 14 State fiscal years 2022 and 2023, moneys in the Income Tax
262262 15 Refund Fund shall also be used to pay one-time rebate
263263 16 payments as provided under Sections 208.5 and 212.1.
264264 17 (2) The Director shall order payment of refunds
265265 18 resulting from overpayment of tax liability under Section
266266 19 201 of this Act from the Income Tax Refund Fund only to the
267267 20 extent that amounts collected pursuant to Section 201 of
268268 21 this Act and transfers pursuant to this subsection (d) and
269269 22 item (3) of subsection (c) have been deposited and
270270 23 retained in the Fund.
271271 24 (3) As soon as possible after the end of each fiscal
272272 25 year, the Director shall order transferred and the State
273273 26 Treasurer and State Comptroller shall transfer from the
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284284 1 Income Tax Refund Fund to the Personal Property Tax
285285 2 Replacement Fund an amount, certified by the Director to
286286 3 the Comptroller, equal to the excess of the amount
287287 4 collected pursuant to subsections (c) and (d) of Section
288288 5 201 of this Act deposited into the Income Tax Refund Fund
289289 6 during the fiscal year over the amount of refunds
290290 7 resulting from overpayment of tax liability under
291291 8 subsections (c) and (d) of Section 201 of this Act paid
292292 9 from the Income Tax Refund Fund during the fiscal year.
293293 10 (4) As soon as possible after the end of each fiscal
294294 11 year, the Director shall order transferred and the State
295295 12 Treasurer and State Comptroller shall transfer from the
296296 13 Personal Property Tax Replacement Fund to the Income Tax
297297 14 Refund Fund an amount, certified by the Director to the
298298 15 Comptroller, equal to the excess of the amount of refunds
299299 16 resulting from overpayment of tax liability under
300300 17 subsections (c) and (d) of Section 201 of this Act paid
301301 18 from the Income Tax Refund Fund during the fiscal year
302302 19 over the amount collected pursuant to subsections (c) and
303303 20 (d) of Section 201 of this Act deposited into the Income
304304 21 Tax Refund Fund during the fiscal year.
305305 22 (4.5) As soon as possible after the end of fiscal year
306306 23 1999 and of each fiscal year thereafter, the Director
307307 24 shall order transferred and the State Treasurer and State
308308 25 Comptroller shall transfer from the Income Tax Refund Fund
309309 26 to the General Revenue Fund any surplus remaining in the
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320320 1 Income Tax Refund Fund as of the end of such fiscal year;
321321 2 excluding for fiscal years 2000, 2001, and 2002 amounts
322322 3 attributable to transfers under item (3) of subsection (c)
323323 4 less refunds resulting from the earned income tax credit,
324324 5 and excluding for fiscal year 2022 amounts attributable to
325325 6 transfers from the General Revenue Fund authorized by
326326 7 Public Act 102-700 this amendatory Act of the 102nd
327327 8 General Assembly.
328328 9 (5) This Act shall constitute an irrevocable and
329329 10 continuing appropriation from the Income Tax Refund Fund
330330 11 for the purposes of (i) paying refunds upon the order of
331331 12 the Director in accordance with the provisions of this
332332 13 Section and (ii) paying one-time rebate payments under
333333 14 Sections 208.5 and 212.1.
334334 15 (e) Deposits into the Education Assistance Fund and the
335335 16 Income Tax Surcharge Local Government Distributive Fund. On
336336 17 July 1, 1991, and thereafter, of the amounts collected
337337 18 pursuant to subsections (a) and (b) of Section 201 of this Act,
338338 19 minus deposits into the Income Tax Refund Fund, the Department
339339 20 shall deposit 7.3% into the Education Assistance Fund in the
340340 21 State Treasury. Beginning July 1, 1991, and continuing through
341341 22 January 31, 1993, of the amounts collected pursuant to
342342 23 subsections (a) and (b) of Section 201 of the Illinois Income
343343 24 Tax Act, minus deposits into the Income Tax Refund Fund, the
344344 25 Department shall deposit 3.0% into the Income Tax Surcharge
345345 26 Local Government Distributive Fund in the State Treasury.
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356356 1 Beginning February 1, 1993 and continuing through June 30,
357357 2 1993, of the amounts collected pursuant to subsections (a) and
358358 3 (b) of Section 201 of the Illinois Income Tax Act, minus
359359 4 deposits into the Income Tax Refund Fund, the Department shall
360360 5 deposit 4.4% into the Income Tax Surcharge Local Government
361361 6 Distributive Fund in the State Treasury. Beginning July 1,
362362 7 1993, and continuing through June 30, 1994, of the amounts
363363 8 collected under subsections (a) and (b) of Section 201 of this
364364 9 Act, minus deposits into the Income Tax Refund Fund, the
365365 10 Department shall deposit 1.475% into the Income Tax Surcharge
366366 11 Local Government Distributive Fund in the State Treasury.
367367 12 (f) Deposits into the Fund for the Advancement of
368368 13 Education. Beginning February 1, 2015, the Department shall
369369 14 deposit the following portions of the revenue realized from
370370 15 the tax imposed upon individuals, trusts, and estates by
371371 16 subsections (a) and (b) of Section 201 of this Act, minus
372372 17 deposits into the Income Tax Refund Fund, into the Fund for the
373373 18 Advancement of Education:
374374 19 (1) beginning February 1, 2015, and prior to February
375375 20 1, 2025, 1/30; and
376376 21 (2) beginning February 1, 2025, 1/26.
377377 22 If the rate of tax imposed by subsection (a) and (b) of
378378 23 Section 201 is reduced pursuant to Section 201.5 of this Act,
379379 24 the Department shall not make the deposits required by this
380380 25 subsection (f) on or after the effective date of the
381381 26 reduction.
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392392 1 (g) Deposits into the Commitment to Human Services Fund.
393393 2 Beginning February 1, 2015, the Department shall deposit the
394394 3 following portions of the revenue realized from the tax
395395 4 imposed upon individuals, trusts, and estates by subsections
396396 5 (a) and (b) of Section 201 of this Act, minus deposits into the
397397 6 Income Tax Refund Fund, into the Commitment to Human Services
398398 7 Fund:
399399 8 (1) beginning February 1, 2015, and prior to February
400400 9 1, 2025, 1/30; and
401401 10 (2) beginning February 1, 2025, 1/26.
402402 11 If the rate of tax imposed by subsection (a) and (b) of
403403 12 Section 201 is reduced pursuant to Section 201.5 of this Act,
404404 13 the Department shall not make the deposits required by this
405405 14 subsection (g) on or after the effective date of the
406406 15 reduction.
407407 16 (h) Deposits into the Tax Compliance and Administration
408408 17 Fund. Beginning on the first day of the first calendar month to
409409 18 occur on or after August 26, 2014 (the effective date of Public
410410 19 Act 98-1098), each month the Department shall pay into the Tax
411411 20 Compliance and Administration Fund, to be used, subject to
412412 21 appropriation, to fund additional auditors and compliance
413413 22 personnel at the Department, an amount equal to 1/12 of 5% of
414414 23 the cash receipts collected during the preceding fiscal year
415415 24 by the Audit Bureau of the Department from the tax imposed by
416416 25 subsections (a), (b), (c), and (d) of Section 201 of this Act,
417417 26 net of deposits into the Income Tax Refund Fund made from those
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428428 1 cash receipts.
429429 2 (Source: P.A. 101-8, see Section 99 for effective date;
430430 3 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; 101-636, eff.
431431 4 6-10-20; 102-16, eff. 6-17-21; 102-558, eff. 8-20-21; 102-658,
432432 5 eff. 8-27-21; 102-699, eff. 4-19-22; 102-700, eff. 4-19-22;
433433 6 102-813, eff. 5-13-22; revised 8-2-22.)
434434 7 Section 99. Effective date. This Act takes effect upon
435435 8 becoming law.
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