104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1074 Introduced , by Rep. Janet Yang Rohr SYNOPSIS AS INTRODUCED: 35 ILCS 5/502.2 new Amends the Illinois Income Tax Act. Provides that it is unlawful for an income tax return preparer or a software company to charge a separate fee for the electronic filing of returns under the Act. Provides that it is unlawful for a software company to offer for sale a version of its tax software that charges a separate fee for the electronic filing of returns under the Act and a version of the same tax software that does not. Sets forth penalties for violations of the provisions of the amendatory Act. LRB104 05871 HLH 15902 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1074 Introduced , by Rep. Janet Yang Rohr SYNOPSIS AS INTRODUCED: 35 ILCS 5/502.2 new 35 ILCS 5/502.2 new Amends the Illinois Income Tax Act. Provides that it is unlawful for an income tax return preparer or a software company to charge a separate fee for the electronic filing of returns under the Act. Provides that it is unlawful for a software company to offer for sale a version of its tax software that charges a separate fee for the electronic filing of returns under the Act and a version of the same tax software that does not. Sets forth penalties for violations of the provisions of the amendatory Act. LRB104 05871 HLH 15902 b LRB104 05871 HLH 15902 b A BILL FOR
104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1074 Introduced , by Rep. Janet Yang Rohr SYNOPSIS AS INTRODUCED:
35 ILCS 5/502.2 new 35 ILCS 5/502.2 new
35 ILCS 5/502.2 new
Amends the Illinois Income Tax Act. Provides that it is unlawful for an income tax return preparer or a software company to charge a separate fee for the electronic filing of returns under the Act. Provides that it is unlawful for a software company to offer for sale a version of its tax software that charges a separate fee for the electronic filing of returns under the Act and a version of the same tax software that does not. Sets forth penalties for violations of the provisions of the amendatory Act.
LRB104 05871 HLH 15902 b LRB104 05871 HLH 15902 b
LRB104 05871 HLH 15902 b
A BILL FOR
HB1074LRB104 05871 HLH 15902 b HB1074 LRB104 05871 HLH 15902 b
HB1074 LRB104 05871 HLH 15902 b
1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Illinois Income Tax Act is amended by
5 adding Section 502.2 as follows:
6 (35 ILCS 5/502.2 new)
7 Sec. 502.2. Fees for electronic filing prohibited.
8 (a) It shall be unlawful for an income tax return preparer
9 or a software company to charge a separate fee for the
10 electronic filing of returns under this Act. It shall also be
11 unlawful for a software company to offer for sale a version of
12 its tax software that charges a separate fee for the
13 electronic filing of returns under this Act and a version of
14 the same tax software that does not.
15 (b) Any income tax return preparer or software company
16 that violates this Section is liable for a civil penalty of
17 $500 for the first violation and $1,000 for each succeeding
18 violation. Each fee that is charged on or after the effective
19 date of this amendatory Act of the 104th General Assembly in
20 violation of this Section by an income tax return preparer and
21 each fee that is charged in violation of this Section through
22 the use of tax software that is offered for sale on or after
23 the effective date of this amendatory Act of the 104th General
104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1074 Introduced , by Rep. Janet Yang Rohr SYNOPSIS AS INTRODUCED:
35 ILCS 5/502.2 new 35 ILCS 5/502.2 new
35 ILCS 5/502.2 new
Amends the Illinois Income Tax Act. Provides that it is unlawful for an income tax return preparer or a software company to charge a separate fee for the electronic filing of returns under the Act. Provides that it is unlawful for a software company to offer for sale a version of its tax software that charges a separate fee for the electronic filing of returns under the Act and a version of the same tax software that does not. Sets forth penalties for violations of the provisions of the amendatory Act.
LRB104 05871 HLH 15902 b LRB104 05871 HLH 15902 b
LRB104 05871 HLH 15902 b
A BILL FOR
35 ILCS 5/502.2 new
LRB104 05871 HLH 15902 b
HB1074 LRB104 05871 HLH 15902 b
HB1074- 2 -LRB104 05871 HLH 15902 b HB1074 - 2 - LRB104 05871 HLH 15902 b
HB1074 - 2 - LRB104 05871 HLH 15902 b
HB1074 - 2 - LRB104 05871 HLH 15902 b