The amendment to the Illinois Income Tax Act via SB0821 is expected to have minimal impact on state laws and overall revenue. Because the bill's focus is solely on a technical revision, it does not affect the tax policies or structures in place. In the broader legislative context, such technical amendments are often part of routine legislative housekeeping, ensuring that the laws remain clear and unambiguous. The intention is to maintain clarity rather than substantive changes that might influence taxpayer obligations or rights.
Summary
SB0821 is an act introduced in the 103rd Illinois General Assembly by Senator Don Harmon, aimed at making a technical change to the Illinois Income Tax Act. Specifically, the bill proposes an amendment to Section 101, which concerns the short title of the act. The proposed change is intended to clarify the language within the act and does not alter any substantive provisions of the existing law or introduce new tax liabilities or rates for individuals or businesses. Instead, it seeks to streamline the statutory language, potentially improving comprehension for both taxpayers and legal practitioners navigating the Illinois tax code.
Contention
As SB0821 is a technical change rather than a controversial policy shift, there are no notable points of contention associated with this bill. There have been no significant public disputes or opposing views expressed in legislative discussions thus far. The nature of such amendments typically garners bipartisan support, as they do not involve changes that could provoke disagreement among lawmakers or the public. The focus remains on improving the accuracy and clarity of the legislative text without altering the legislative intent or tax framework.