---
type: "Bill"
title: "INC TX-APPLY REFUND-SUBSEQUENT"
description: "Amends the Illinois Income Tax Act. Provides that the Department of Revenue shall include on each income tax return, including any amended return and any installment of estimated taxes, a provision allowing the taxpayer to elect to apply all or a portion of the refund due to the taxpayer as a result of an overpayment made in that taxable period to the taxpayer's tax liability in any subsequent taxable period. Provides that the election shall be irrevocable."
jurisdiction: "us/states/il"
legislature: "Illinois General Assembly"
session: "98th"
identifier: "HB 5564"
citation: "Illinois HB 5564 (98th)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 3
action_count: 52
vote_count: 2
first_action: "2014-02-13"
last_action: "2014-08-15"
source: "openstates"
source_identifier: "ocd-bill/8a132eb2-9028-48ec-8b3e-a3fae4e72ec7"
source_url: "http://ilga.gov/legislation/BillStatus.asp?DocNum=5564&GAID=12&DocTypeID=HB&LegId=80611&SessionID=85&GA=98"
source_hash: "099066922f5a0b07ea44166d523b65ebe7d895ed3d5c1c302a886b26c71f40ed"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-il"]
---

# Illinois HB 5564 (98th) — INC TX-APPLY REFUND-SUBSEQUENT

Amends the Illinois Income Tax Act. Provides that the Department of Revenue shall include on each income tax return, including any amended return and any installment of estimated taxes, a provision allowing the taxpayer to elect to apply all or a portion of the refund due to the taxpayer as a result of an overpayment made in that taxable period to the taxpayer's tax liability in any subsequent taxable period. Provides that the election shall be irrevocable.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09800HB5564&GA=98&SessionId=85&DocTypeId=HB&LegID=80611&DocNum=5564&GAID=12&Session=&print=true)
2. **Engrossed** (committee substitute) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09800HB5564eng&GA=98&SessionId=85&DocTypeId=HB&LegID=80611&DocNum=5564&GAID=12&Session=&print=true)
3. **Enrolled** (enrolled) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09800HB5564enr&GA=98&SessionId=85&DocTypeId=HB&LegID=80611&DocNum=5564&GAID=12&Session=&print=true)

## Votes

- Third Reading — **57–0** (pass) · upper
- Third Reading — **108–0** (pass) · lower

## Sponsors

- Carol A. Sente — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2014-02-13** Filed with the Clerk by Rep. Carol A. Sente `filing`
- **2014-02-14** First Reading `reading-1`
- **2014-02-14** Referred to Rules Committee `referral-committee`
- **2014-03-03** Assigned to Revenue & Finance Committee `referral-committee`
- **2014-03-05** House Committee Amendment No. 1 Filed with Clerk by Rep. Carol A. Sente `amendment-introduction`
- **2014-03-05** House Committee Amendment No. 1 Referred to Rules Committee `referral-committee`
- **2014-03-11** To Income Tax Subcommittee
- **2014-03-13** House Committee Amendment No. 1 Rules Refers to Revenue & Finance Committee
- **2014-03-27** Recommends Do Pass Subcommittee/ Revenue & Finance Committee; 005-000-000 `committee-passage`
- **2014-03-27** Remains in Revenue & Finance Committee
- **2014-03-27** Do Pass / Short Debate Revenue & Finance Committee; 010-000-000 `committee-passage`
- **2014-03-27** House Committee Amendment No. 1 Tabled Pursuant to Rule 40 `amendment-failure`
- **2014-03-27** Placed on Calendar 2nd Reading - Short Debate
- **2014-03-27** Added Chief Co-Sponsor Rep. Jerry F. Costello, II
- **2014-03-27** Added Co-Sponsor Rep. Ed Sullivan, Jr.
- **2014-03-27** Added Co-Sponsor Rep. Darlene J. Senger
- **2014-03-27** Added Co-Sponsor Rep. Jeanne M Ives
- **2014-03-27** Added Co-Sponsor Rep. Michael W. Tryon
- **2014-03-27** Added Co-Sponsor Rep. Emily McAsey
- **2014-03-27** Added Co-Sponsor Rep. Deborah Conroy
- **2014-03-27** Added Co-Sponsor Rep. Martin J. Moylan
- **2014-03-27** Added Co-Sponsor Rep. Anthony DeLuca
- **2014-03-27** Added Co-Sponsor Rep. Sam Yingling
- **2014-03-27** Added Co-Sponsor Rep. Natalie A. Manley
- **2014-03-27** Added Co-Sponsor Rep. Kathleen Willis
- **2014-03-27** Added Chief Co-Sponsor Rep. Jack D. Franks
- **2014-03-27** Added Chief Co-Sponsor Rep. David Harris
- **2014-03-27** Added Chief Co-Sponsor Rep. Ron Sandack
- **2014-04-01** House Floor Amendment No. 2 Filed with Clerk by Rep. Carol A. Sente `amendment-introduction`
- **2014-04-01** House Floor Amendment No. 2 Referred to Rules Committee `referral-committee`
- **2014-04-02** House Floor Amendment No. 2 Recommends Be Adopted Rules Committee; 004-000-000 `committee-passage-favorable`
- **2014-04-03** Second Reading - Short Debate `reading-2`
- **2014-04-03** House Floor Amendment No. 2 Adopted `amendment-passage`
- **2014-04-03** Placed on Calendar Order of 3rd Reading - Short Debate
- **2014-04-03** Added Co-Sponsor Rep. Dwight Kay
- **2014-04-04** Third Reading - Short Debate - Passed 108-000-000 `reading-3, passage`
- **2014-04-07** Arrive in Senate `introduction`
- **2014-04-07** Placed on Calendar Order of First Reading `reading-1`
- **2014-04-07** Chief Senate Sponsor Sen. David S. Luechtefeld
- **2014-04-07** First Reading `reading-1`
- **2014-04-07** Referred to Assignments `referral-committee`
- **2014-04-30** Assigned to Revenue `referral-committee`
- **2014-05-08** Do Pass Revenue; 010-000-000 `committee-passage`
- **2014-05-08** Placed on Calendar Order of 2nd Reading May 12, 2014
- **2014-05-12** Second Reading `reading-2`
- **2014-05-12** Placed on Calendar Order of 3rd Reading May 13, 2014
- **2014-05-22** Third Reading - Passed; 057-000-000 `reading-3, passage`
- **2014-05-22** Passed Both Houses
- **2014-06-20** Sent to the Governor `executive-receipt`
- **2014-08-15** Governor Approved `executive-signature`
- **2014-08-15** Effective Date January 1, 2015
- **2014-08-15** Public Act . . . . . . . . . 98-0925 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/8a132eb2-9028-48ec-8b3e-a3fae4e72ec7`. Confidence: reported (aggregated from official Illinois legislature records).