IL
Illinois Senate Bill SB3126

Illinois 2023-2024 Regular Session

Illinois Senate Bill SB3126 Compare Versions

Only one version of the bill is available at this time.
OldNewDifferences
11 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB3126 Introduced 2/2/2024, by Sen. Win Stoller SYNOPSIS AS INTRODUCED: 15 ILCS 405/31 new20 ILCS 2505/2505-815 new230 ILCS 5/27.3 new230 ILCS 5/34.4 new230 ILCS 10/13.06 new230 ILCS 10/13.3 new Amends the Illinois Horse Racing Act of 1975 and the Illinois Gambling Act. Provides that from winnings required to be reported to the Internal Revenue Service and subject to withholding on Form W-2G, an organization licensee, an advance deposit wagering licensee, an owners licensee, or a licensee that operates one or more facilities or gaming locations at which lawful gambling is authorized shall withhold up to the full amount of winnings necessary to pay the winner's delinquent claims due and payable to the State as determined under the Illinois State Collection Act of 1986. Provides that for withholding of winnings, the licensee shall be entitled to an administrative fee not to exceed the lesser of 4% of the total amount of cash winnings paid to the gambling winner or $150. Provides that the total amount withheld from the cash payout shall not exceed the total cash winnings claimed by the obligor. Provides that these provisions shall be operative on and after the date that rules are adopted by the Department of Revenue and the State Comptroller. Provides that the licensee shall post signs with a statement regarding withholding of delinquent claims due and payable to the State. Provides that the text of these signs shall be determined by rule by the Department of Revenue. Makes corresponding changes in the State Comptroller Act and the Department of Revenue Law of the Civil Administrative Code of Illinois. LRB103 38298 CES 68433 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB3126 Introduced 2/2/2024, by Sen. Win Stoller SYNOPSIS AS INTRODUCED: 15 ILCS 405/31 new20 ILCS 2505/2505-815 new230 ILCS 5/27.3 new230 ILCS 5/34.4 new230 ILCS 10/13.06 new230 ILCS 10/13.3 new 15 ILCS 405/31 new 20 ILCS 2505/2505-815 new 230 ILCS 5/27.3 new 230 ILCS 5/34.4 new 230 ILCS 10/13.06 new 230 ILCS 10/13.3 new Amends the Illinois Horse Racing Act of 1975 and the Illinois Gambling Act. Provides that from winnings required to be reported to the Internal Revenue Service and subject to withholding on Form W-2G, an organization licensee, an advance deposit wagering licensee, an owners licensee, or a licensee that operates one or more facilities or gaming locations at which lawful gambling is authorized shall withhold up to the full amount of winnings necessary to pay the winner's delinquent claims due and payable to the State as determined under the Illinois State Collection Act of 1986. Provides that for withholding of winnings, the licensee shall be entitled to an administrative fee not to exceed the lesser of 4% of the total amount of cash winnings paid to the gambling winner or $150. Provides that the total amount withheld from the cash payout shall not exceed the total cash winnings claimed by the obligor. Provides that these provisions shall be operative on and after the date that rules are adopted by the Department of Revenue and the State Comptroller. Provides that the licensee shall post signs with a statement regarding withholding of delinquent claims due and payable to the State. Provides that the text of these signs shall be determined by rule by the Department of Revenue. Makes corresponding changes in the State Comptroller Act and the Department of Revenue Law of the Civil Administrative Code of Illinois. LRB103 38298 CES 68433 b LRB103 38298 CES 68433 b A BILL FOR
22 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB3126 Introduced 2/2/2024, by Sen. Win Stoller SYNOPSIS AS INTRODUCED:
33 15 ILCS 405/31 new20 ILCS 2505/2505-815 new230 ILCS 5/27.3 new230 ILCS 5/34.4 new230 ILCS 10/13.06 new230 ILCS 10/13.3 new 15 ILCS 405/31 new 20 ILCS 2505/2505-815 new 230 ILCS 5/27.3 new 230 ILCS 5/34.4 new 230 ILCS 10/13.06 new 230 ILCS 10/13.3 new
44 15 ILCS 405/31 new
55 20 ILCS 2505/2505-815 new
66 230 ILCS 5/27.3 new
77 230 ILCS 5/34.4 new
88 230 ILCS 10/13.06 new
99 230 ILCS 10/13.3 new
1010 Amends the Illinois Horse Racing Act of 1975 and the Illinois Gambling Act. Provides that from winnings required to be reported to the Internal Revenue Service and subject to withholding on Form W-2G, an organization licensee, an advance deposit wagering licensee, an owners licensee, or a licensee that operates one or more facilities or gaming locations at which lawful gambling is authorized shall withhold up to the full amount of winnings necessary to pay the winner's delinquent claims due and payable to the State as determined under the Illinois State Collection Act of 1986. Provides that for withholding of winnings, the licensee shall be entitled to an administrative fee not to exceed the lesser of 4% of the total amount of cash winnings paid to the gambling winner or $150. Provides that the total amount withheld from the cash payout shall not exceed the total cash winnings claimed by the obligor. Provides that these provisions shall be operative on and after the date that rules are adopted by the Department of Revenue and the State Comptroller. Provides that the licensee shall post signs with a statement regarding withholding of delinquent claims due and payable to the State. Provides that the text of these signs shall be determined by rule by the Department of Revenue. Makes corresponding changes in the State Comptroller Act and the Department of Revenue Law of the Civil Administrative Code of Illinois.
1111 LRB103 38298 CES 68433 b LRB103 38298 CES 68433 b
1212 LRB103 38298 CES 68433 b
1313 A BILL FOR
1414 SB3126LRB103 38298 CES 68433 b SB3126 LRB103 38298 CES 68433 b
1515 SB3126 LRB103 38298 CES 68433 b
1616 1 AN ACT concerning gaming.
1717 2 Be it enacted by the People of the State of Illinois,
1818 3 represented in the General Assembly:
1919 4 Section 5. The State Comptroller Act is amended by adding
2020 5 Section 31 as follows:
2121 6 (15 ILCS 405/31 new)
2222 7 Sec. 31. Certification of information to the State gaming
2323 8 licensees.
2424 9 (a) For purposes of this Section, "State gaming licensee"
2525 10 means an organization licensee or advance deposit wagering
2626 11 licensee licensed under the Illinois Horse Racing Act of 1975,
2727 12 an owners licensee licensed under the Illinois Gambling Act,
2828 13 or a licensee that operates, under any law of this State, one
2929 14 or more facilities or gaming locations at which lawful
3030 15 gambling is authorized and licensed as provided in the
3131 16 Illinois Gambling Act.
3232 17 (b) The Comptroller may provide, by rule, for
3333 18 certification to any State gaming licensee of delinquent
3434 19 claims due and payable to the State under the Illinois State
3535 20 Collection Act of 1986. The State gaming licensee shall have
3636 21 the ability to withhold from winnings required to be reported
3737 22 to the Internal Revenue Service on Form W-2G, up to the full
3838 23 amount of winnings necessary to pay the winner's delinquent
3939
4040
4141
4242 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB3126 Introduced 2/2/2024, by Sen. Win Stoller SYNOPSIS AS INTRODUCED:
4343 15 ILCS 405/31 new20 ILCS 2505/2505-815 new230 ILCS 5/27.3 new230 ILCS 5/34.4 new230 ILCS 10/13.06 new230 ILCS 10/13.3 new 15 ILCS 405/31 new 20 ILCS 2505/2505-815 new 230 ILCS 5/27.3 new 230 ILCS 5/34.4 new 230 ILCS 10/13.06 new 230 ILCS 10/13.3 new
4444 15 ILCS 405/31 new
4545 20 ILCS 2505/2505-815 new
4646 230 ILCS 5/27.3 new
4747 230 ILCS 5/34.4 new
4848 230 ILCS 10/13.06 new
4949 230 ILCS 10/13.3 new
5050 Amends the Illinois Horse Racing Act of 1975 and the Illinois Gambling Act. Provides that from winnings required to be reported to the Internal Revenue Service and subject to withholding on Form W-2G, an organization licensee, an advance deposit wagering licensee, an owners licensee, or a licensee that operates one or more facilities or gaming locations at which lawful gambling is authorized shall withhold up to the full amount of winnings necessary to pay the winner's delinquent claims due and payable to the State as determined under the Illinois State Collection Act of 1986. Provides that for withholding of winnings, the licensee shall be entitled to an administrative fee not to exceed the lesser of 4% of the total amount of cash winnings paid to the gambling winner or $150. Provides that the total amount withheld from the cash payout shall not exceed the total cash winnings claimed by the obligor. Provides that these provisions shall be operative on and after the date that rules are adopted by the Department of Revenue and the State Comptroller. Provides that the licensee shall post signs with a statement regarding withholding of delinquent claims due and payable to the State. Provides that the text of these signs shall be determined by rule by the Department of Revenue. Makes corresponding changes in the State Comptroller Act and the Department of Revenue Law of the Civil Administrative Code of Illinois.
5151 LRB103 38298 CES 68433 b LRB103 38298 CES 68433 b
5252 LRB103 38298 CES 68433 b
5353 A BILL FOR
5454
5555
5656
5757
5858
5959 15 ILCS 405/31 new
6060 20 ILCS 2505/2505-815 new
6161 230 ILCS 5/27.3 new
6262 230 ILCS 5/34.4 new
6363 230 ILCS 10/13.06 new
6464 230 ILCS 10/13.3 new
6565
6666
6767
6868 LRB103 38298 CES 68433 b
6969
7070
7171
7272
7373
7474
7575
7676
7777
7878 SB3126 LRB103 38298 CES 68433 b
7979
8080
8181 SB3126- 2 -LRB103 38298 CES 68433 b SB3126 - 2 - LRB103 38298 CES 68433 b
8282 SB3126 - 2 - LRB103 38298 CES 68433 b
8383 1 claims due and payable to the State. The rule shall provide for
8484 2 notice to and an opportunity to be heard by the individual
8585 3 affected and any final administrative decision rendered by the
8686 4 Comptroller shall be reviewed only under and in accordance
8787 5 with the Administrative Review Law.
8888 6 (c) For withholding of winnings, the State gaming licensee
8989 7 shall be entitled to an administrative fee not to exceed the
9090 8 lesser of 4% of the total amount of cash winnings paid to the
9191 9 gambling winner or $150.
9292 10 (d) The total amount withheld from the cash payout,
9393 11 including the administrative fee, shall not exceed the total
9494 12 cash winnings claimed by the obligor. If the cash payout
9595 13 claimed is greater than the amount sufficient to satisfy the
9696 14 obligor's delinquent child support payments, the State gaming
9797 15 licensee shall pay the obligor the remaining balance of the
9898 16 payout, less the administrative fee authorized by subsection
9999 17 (c), at the time it is claimed.
100100 18 (e) A State gaming licensee who in good faith complies
101101 19 with the requirements of this Section shall not be liable to
102102 20 the gaming winner or any other individual or entity.
103103 21 Section 10. The Department of Revenue Law of the Civil
104104 22 Administrative Code of Illinois is amended by adding Section
105105 23 2505-815 as follows:
106106 24 (20 ILCS 2505/2505-815 new)
107107
108108
109109
110110
111111
112112 SB3126 - 2 - LRB103 38298 CES 68433 b
113113
114114
115115 SB3126- 3 -LRB103 38298 CES 68433 b SB3126 - 3 - LRB103 38298 CES 68433 b
116116 SB3126 - 3 - LRB103 38298 CES 68433 b
117117 1 Sec. 2505-815. Debt collection of delinquent claims due
118118 2 and payable to the State.
119119 3 (a) For purposes of this Section, "State gaming licensee"
120120 4 means an organization licensee or advance deposit wagering
121121 5 licensee licensed under the Illinois Horse Racing Act of 1975,
122122 6 an owners licensee licensed under the Illinois Gambling Act,
123123 7 or a licensee that operates, under any law of this State, one
124124 8 or more facilities or gaming locations at which lawful
125125 9 gambling is authorized and licensed as provided in the
126126 10 Illinois Gambling Act.
127127 11 (b) The Department shall provide debt collection duties as
128128 12 determined under Section 10 of the Illinois State Collection
129129 13 Act of 1986. The state gaming licensee shall pay to the
130130 14 Department delinquent claims due and payable to the State.
131131 15 (c) The Department may provide, by rule, for the
132132 16 collection of debt made under this Section by the State gaming
133133 17 licensee.
134134 18 Section 15. The Illinois Horse Racing Act of 1975 is
135135 19 amended by adding Sections 27.3 and 34.4 as follows:
136136 20 (230 ILCS 5/27.3 new)
137137 21 Sec. 27.3. Withholding of delinquent claims due and
138138 22 payable to the State.
139139 23 (a) From winnings required to be reported to the Internal
140140 24 Revenue Service and subject to withholding on Form W-2G,
141141
142142
143143
144144
145145
146146 SB3126 - 3 - LRB103 38298 CES 68433 b
147147
148148
149149 SB3126- 4 -LRB103 38298 CES 68433 b SB3126 - 4 - LRB103 38298 CES 68433 b
150150 SB3126 - 4 - LRB103 38298 CES 68433 b
151151 1 organization licensees and advance deposit wagering licensees
152152 2 licensed under this Act shall withhold up to the full amount of
153153 3 winnings necessary to pay the winner's delinquent claims due
154154 4 and payable to the State as determined under the Illinois
155155 5 State Collection Act of 1986, Section 2505-810 of the Civil
156156 6 Administrative Code of Illinois (Department of Revenue Law),
157157 7 and Section 31 of the State Comptroller Act. Amounts withheld
158158 8 shall be paid to the Department of Revenue by the organization
159159 9 licensee or the advance deposit wagering licensee, as
160160 10 applicable.
161161 11 (b) For withholding of winnings, the organization licensee
162162 12 or advance deposit wagering licensee shall be entitled to an
163163 13 administrative fee not to exceed the lesser of 4% of the total
164164 14 amount of cash winnings paid to the gambling winner or $150.
165165 15 (c) The total amount withheld from the cash payout,
166166 16 including the administrative fee, shall not exceed the total
167167 17 cash winnings claimed by the obligor. If the cash payout
168168 18 claimed is greater than the amount sufficient to satisfy the
169169 19 obligor's delinquent child support payments, the organization
170170 20 licensee or advance deposit wagering licensee shall pay the
171171 21 obligor the remaining balance of the payout, less the
172172 22 administrative fee authorized by subsection (b), at the time
173173 23 it is claimed.
174174 24 (d) An organization licensee or an advance deposit
175175 25 wagering licensee that in good faith complies with the
176176 26 requirements of this Section shall not be liable to the gaming
177177
178178
179179
180180
181181
182182 SB3126 - 4 - LRB103 38298 CES 68433 b
183183
184184
185185 SB3126- 5 -LRB103 38298 CES 68433 b SB3126 - 5 - LRB103 38298 CES 68433 b
186186 SB3126 - 5 - LRB103 38298 CES 68433 b
187187 1 winner or any other individual or entity.
188188 2 (e) For an organization licensee under this Act, an agent
189189 3 of the Board (such as an employee of the Board) shall be
190190 4 responsible for notifying the person identified as having
191191 5 delinquent claims due and payable to the State that the
192192 6 organization licensee is required by law to withhold all or a
193193 7 portion of his or her winnings. This notification must be
194194 8 provided at the time the winnings are withheld.
195195 9 (f) The provisions of this Section shall be operative on
196196 10 and after the date that rules are adopted by the Department of
197197 11 Revenue pursuant to Section 2505-810 of the Civil
198198 12 Administrative Code of Illinois (Department of Revenue Law)
199199 13 and the State Comptroller pursuant to Section 31 of the State
200200 14 Comptroller Act.
201201 15 (g) The delinquent claims due and payable to the State
202202 16 required to be withheld under this Section and the
203203 17 administrative fee under subsection (b) have priority over any
204204 18 secured or unsecured claim on cash winnings, except claims for
205205 19 federal or State taxes that are required to be withheld under
206206 20 federal or State law and claims of delinquent child support.
207207 21 (230 ILCS 5/34.4 new)
208208 22 Sec. 34.4. Withholding of delinquent claims due and
209209 23 payable to the State; signs; statement.
210210 24 (a) Each organization licensee shall post signs with a
211211 25 statement regarding withholding of delinquent claims due and
212212
213213
214214
215215
216216
217217 SB3126 - 5 - LRB103 38298 CES 68433 b
218218
219219
220220 SB3126- 6 -LRB103 38298 CES 68433 b SB3126 - 6 - LRB103 38298 CES 68433 b
221221 SB3126 - 6 - LRB103 38298 CES 68433 b
222222 1 payable to the State, the text of which shall be determined by
223223 2 rule by the Department of Revenue, at the following locations
224224 3 in each race track at which horse race meetings are conducted
225225 4 by the organization licensee and in each inter-track wagering
226226 5 facility and inter-track wagering location operated by the
227227 6 organization licensee:
228228 7 (1) each entrance and exit; and
229229 8 (2) near each credit location.
230230 9 The signs shall be provided by the Department of Revenue.
231231 10 (b) Each organization licensee shall print a statement
232232 11 regarding withholding of delinquent claims due and payable to
233233 12 the State, the text of which shall be determined by rule by the
234234 13 Department of Revenue, on all official racing programs that
235235 14 the organization licensee provides to the general public.
236236 15 Section 20. The Illinois Gambling Act is amended by adding
237237 16 Sections 13.06 and 13.3 as follows:
238238 17 (230 ILCS 10/13.06 new)
239239 18 Sec. 13.06. Withholding of delinquent claims due and
240240 19 payable to the State.
241241 20 (a) From winnings required to be reported to the Internal
242242 21 Revenue Service on Form W-2G, an owners licensee or a licensee
243243 22 that operates one or more facilities or gaming locations at
244244 23 which lawful gambling is authorized as provided in this Act
245245 24 shall withhold up to the full amount of winnings necessary to
246246
247247
248248
249249
250250
251251 SB3126 - 6 - LRB103 38298 CES 68433 b
252252
253253
254254 SB3126- 7 -LRB103 38298 CES 68433 b SB3126 - 7 - LRB103 38298 CES 68433 b
255255 SB3126 - 7 - LRB103 38298 CES 68433 b
256256 1 pay the winner's delinquent claims due and payable to the
257257 2 State as determined under the Illinois State Collection Act of
258258 3 1986, Section 2505-810 of the Civil Administrative Code of
259259 4 Illinois (Department of Revenue Law), and Section 31 of the
260260 5 State Comptroller Act. Amounts withheld shall be paid to the
261261 6 Department of Revenue by the owners licensee or casino
262262 7 operator licensee, as applicable.
263263 8 (b) For withholding of winnings, the licensee shall be
264264 9 entitled to an administrative fee not to exceed the lesser of
265265 10 4% of the total amount of cash winnings paid to the gambling
266266 11 winner or $150.
267267 12 (c) The total amount withheld from the cash payout,
268268 13 including the administrative fee, shall not exceed the total
269269 14 cash winnings claimed by the obligor. If the cash payout
270270 15 claimed is greater than the amount sufficient to satisfy the
271271 16 obligor's delinquent child support payments, the licensee
272272 17 shall pay the obligor the remaining balance of the payout,
273273 18 less the administrative fee authorized by subsection (b), at
274274 19 the time it is claimed.
275275 20 (d) A licensee who in good faith complies with the
276276 21 requirements of this Section shall not be liable to the gaming
277277 22 winner or any other individual or entity.
278278 23 (e) Upon request of a licensed owner under this Act, an
279279 24 agent of the Board (such as a gaming special agent employed by
280280 25 the Board, a State police officer, or a revenue agent) shall be
281281 26 responsible for notifying the person identified as having
282282
283283
284284
285285
286286
287287 SB3126 - 7 - LRB103 38298 CES 68433 b
288288
289289
290290 SB3126- 8 -LRB103 38298 CES 68433 b SB3126 - 8 - LRB103 38298 CES 68433 b
291291 SB3126 - 8 - LRB103 38298 CES 68433 b
292292 1 delinquent claims due and payable to the State that the
293293 2 licensed owner is required by law to withhold all or a portion
294294 3 of his or her winnings. If given, this notification must be
295295 4 provided at the time the winnings are withheld.
296296 5 (f) The provisions of this Section shall be operative on
297297 6 and after the date that rules are adopted by the Department of
298298 7 Revenue pursuant to Section 2505-810 of the Civil
299299 8 Administrative Code of Illinois (Department of Revenue Law)
300300 9 and the State Comptroller pursuant to Section 31 of the State
301301 10 Comptroller Act.
302302 11 (g) The delinquent claims due and payable to the State
303303 12 required to be withheld under this Section and the
304304 13 administrative fee under subsection (b) have priority over any
305305 14 secured or unsecured claim on cash winnings, except claims for
306306 15 federal or State taxes that are required to be withheld under
307307 16 federal or State law claims of delinquent child support.
308308 17 (230 ILCS 10/13.3 new)
309309 18 Sec. 13.3. Withholding of delinquent claims due and
310310 19 payable to the State; signs; statement.
311311 20 (a) Each licensed owner may post signs with a statement
312312 21 regarding withholding of delinquent claims due and payable to
313313 22 the State, the text of which shall be determined by rule by the
314314 23 Department of Revenue, at the following locations in each
315315 24 facility at which gambling is conducted by the licensed owner:
316316 25 (1) each entrance and exit;
317317
318318
319319
320320
321321
322322 SB3126 - 8 - LRB103 38298 CES 68433 b
323323
324324
325325 SB3126- 9 -LRB103 38298 CES 68433 b SB3126 - 9 - LRB103 38298 CES 68433 b
326326 SB3126 - 9 - LRB103 38298 CES 68433 b
327327
328328
329329
330330
331331
332332 SB3126 - 9 - LRB103 38298 CES 68433 b