Since the bill does not propose any significant changes to tax rates or structures, its primary impact is on the clarity and administration of tax-related matters under the Illinois Income Tax Act. By refining the language in the short title, the bill promotes consistency in legal references and could facilitate smoother administrative processes within the Illinois Department of Revenue.
Summary
SB0823 is a bill introduced in the 103rd General Assembly of Illinois by Senator Don Harmon that proposes a technical amendment to the Illinois Income Tax Act. Specifically, it aims to make a minor adjustment in Section 101, which concerns the short title of the Act. This change appears to be primarily for clarification purposes and does not introduce substantial alterations to the taxation framework or the operational provisions of the existing law.
Contention
Given the technical nature of the amendments proposed by SB0823, there seems to be little contention surrounding this bill. Such technical corrections usually receive broad bipartisan support as they do not challenge the existing frameworks or impose new regulations. Therefore, the stakeholders and the community at large may view this bill as a routine legislative measure aimed at enhancing clarity and efficiency rather than a contentious issue.