Fabio
114 lines
8.7 KiB
Markdown
114 lines
8.7 KiB
Markdown
---
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type: "Bill"
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title: "REVENUE-VARIOUS"
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description: "Amends the Department of Revenue Law of the Civil Administrative Code of Illinois and the Retailers' Occupation Tax Act. In provisions that allow the Department of Revenue to refuse to issue, reissue, or renew a certificate of registration, provides that a person is considered to be in default for moneys due if the amount was established as a final liability within the 23 years (currently, 20 years) prior to the date of the Department of Revenue's notice of refusal to issue or reissue the certificate of registration, permit, or license. Amends the Property Tax Code. Provides that the effective date of a pollution control facility certificate shall be the date of the last submission of documentation that finalizes the application or the date of the construction of the facility, whichever is later. Creates the Property Tax Appeal Board Supplemental Fund. Provides that all filing fees collected by the Board shall be deposited in the Fund. Provides for the uses of moneys deposited in the Fund. Amends various tax Acts to provide that upon filing a claim for a credit or for a refund, if the statute of limitations will expire less than 12 months after the date a taxpayer files the claim for credit or refund, that will trigger an automatic 12-month extension of the statute of limitations for assessing additional tax due. Effective immediately."
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jurisdiction: "us/states/il"
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legislature: "Illinois General Assembly"
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session: "102nd"
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identifier: "SB 2279"
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citation: "Illinois SB 2279 (102nd)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Michael J. Zalewski", "Steve Stadelman"]
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version_count: 5
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action_count: 49
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vote_count: 4
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first_action: "2021-02-26"
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last_action: "2021-06-25"
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source: "openstates"
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source_identifier: "ocd-bill/cd564b0c-505e-4350-931c-118c75fcef9d"
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source_url: "https://ilga.gov/legislation/BillStatus.asp?DocNum=2279&GAID=16&DocTypeID=SB&LegId=134933&SessionID=110&GA=102"
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source_hash: "cf5789bd31ce49828edcbb11ff16acc72fb5501e8255787898ac9a079d129635"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-il"]
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---
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# Illinois SB 2279 (102nd) — REVENUE-VARIOUS
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Amends the Department of Revenue Law of the Civil Administrative Code of Illinois and the Retailers' Occupation Tax Act. In provisions that allow the Department of Revenue to refuse to issue, reissue, or renew a certificate of registration, provides that a person is considered to be in default for moneys due if the amount was established as a final liability within the 23 years (currently, 20 years) prior to the date of the Department of Revenue's notice of refusal to issue or reissue the certificate of registration, permit, or license. Amends the Property Tax Code. Provides that the effective date of a pollution control facility certificate shall be the date of the last submission of documentation that finalizes the application or the date of the construction of the facility, whichever is later. Creates the Property Tax Appeal Board Supplemental Fund. Provides that all filing fees collected by the Board shall be deposited in the Fund. Provides for the uses of moneys deposited in the Fund. Amends various tax Acts to provide that upon filing a claim for a credit or for a refund, if the statute of limitations will expire less than 12 months after the date a taxpayer files the claim for credit or refund, that will trigger an automatic 12-month extension of the statute of limitations for assessing additional tax due. Effective immediately.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Introduced** (filed) — [source](https://ilga.gov/legislation/102/SB/PDF/10200SB2279.pdf)
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2. **Engrossed** (committee substitute) — [source](https://ilga.gov/legislation/102/SB/PDF/10200SB2279eng.pdf)
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3. **House Amendment 001** (committee substitute) — [source](https://ilga.gov/legislation/102/SB/PDF/10200SB2279ham001.pdf)
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4. **House Amendment 002** (committee substitute) — [source](https://ilga.gov/legislation/102/SB/PDF/10200SB2279ham002.pdf)
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5. **Enrolled** (enrolled) — [source](https://ilga.gov/legislation/102/SB/PDF/10200SB2279enr.pdf)
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## Votes
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- Third Reading — **74–40** (pass) · lower
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- Third Reading — **40–15** (pass) · upper
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- Concurrence, Amendment 2 — **41–18** (pass) · upper
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- Concurrence, Amendment 1 — **41–18** (pass) · upper
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## Sponsors
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- Michael J. Zalewski — primary (person)
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- Steve Stadelman — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2021-02-26** Filed with Secretary by Sen. Steve Stadelman `filing`
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- **2021-02-26** First Reading `reading-1`
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- **2021-02-26** Referred to Assignments `referral-committee`
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- **2021-03-23** Assigned to Revenue `referral-committee`
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- **2021-04-15** Do Pass Revenue; 008-001-000 `committee-passage`
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- **2021-04-15** Placed on Calendar Order of 2nd Reading April 20, 2021
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- **2021-04-20** Second Reading `reading-2`
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- **2021-04-20** Placed on Calendar Order of 3rd Reading April 21, 2021
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- **2021-04-22** Third Reading - Passed; 040-015-000 `passage, reading-3`
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- **2021-04-23** Arrived in House `introduction`
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- **2021-04-23** Chief House Sponsor Rep. Michael J. Zalewski
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- **2021-04-23** First Reading `reading-1`
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- **2021-04-23** Referred to Rules Committee `referral-committee`
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- **2021-05-04** Assigned to Revenue & Finance Committee `referral-committee`
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- **2021-05-13** Do Pass / Short Debate Revenue & Finance Committee; 011-007-000 `committee-passage`
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- **2021-05-13** Placed on Calendar 2nd Reading - Short Debate
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- **2021-05-25** House Floor Amendment No. 1 Filed with Clerk by Rep. Michael J. Zalewski `amendment-introduction`
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- **2021-05-25** House Floor Amendment No. 1 Referred to Rules Committee `referral-committee`
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- **2021-05-26** House Floor Amendment No. 1 Rules Refers to Revenue & Finance Committee
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- **2021-05-26** House Floor Amendment No. 1 Recommends Be Adopted Revenue & Finance Committee; 011-007-000 `committee-passage-favorable`
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- **2021-05-26** Second Reading - Short Debate `reading-2`
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- **2021-05-26** Held on Calendar Order of Second Reading - Short Debate `reading-2`
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- **2021-05-27** House Floor Amendment No. 2 Filed with Clerk by Rep. Michael J. Zalewski `amendment-introduction`
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- **2021-05-27** House Floor Amendment No. 2 Referred to Rules Committee `referral-committee`
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- **2021-05-28** House Floor Amendment No. 2 Rules Refers to Revenue & Finance Committee
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- **2021-05-28** Final Action Deadline Extended-9(b) May 31, 2021
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- **2021-05-29** House Floor Amendment No. 2 Recommends Be Adopted Revenue & Finance Committee; 011-007-000 `committee-passage-favorable`
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- **2021-05-30** House Floor Amendment No. 1 Adopted `amendment-passage`
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- **2021-05-30** House Floor Amendment No. 2 Adopted `amendment-passage`
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- **2021-05-30** Placed on Calendar Order of 3rd Reading - Short Debate
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- **2021-05-30** Third Reading - Short Debate - Passed 074-040-000 `passage, reading-3`
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- **2021-05-30** Secretary's Desk - Concurrence House Amendment(s) 1, 2
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- **2021-05-30** Placed on Calendar Order of Concurrence House Amendment(s) 1, 2 - May 31, 2021
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- **2021-05-30** House Floor Amendment No. 1 Motion to Concur Filed with Secretary Sen. Steve Stadelman `filing`
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- **2021-05-30** House Floor Amendment No. 1 Motion to Concur Referred to Assignments `referral-committee`
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- **2021-05-30** House Floor Amendment No. 2 Motion to Concur Filed with Secretary Sen. Steve Stadelman `filing`
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- **2021-05-30** House Floor Amendment No. 2 Motion to Concur Referred to Assignments `referral-committee`
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- **2021-05-31** House Floor Amendment No. 1 Motion to Concur Assignments Referred to State Government `referral-committee`
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- **2021-05-31** House Floor Amendment No. 2 Motion to Concur Assignments Referred to State Government `referral-committee`
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- **2021-05-31** House Floor Amendment No. 1 Motion To Concur Recommended Do Adopt State Government; 006-003-000
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- **2021-05-31** House Floor Amendment No. 2 Motion To Concur Recommended Do Adopt State Government; 006-003-000
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- **2021-05-31** House Floor Amendment No. 1 Senate Concurs 041-018-000
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- **2021-05-31** House Floor Amendment No. 2 Senate Concurs 041-018-000
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- **2021-05-31** Senate Concurs
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- **2021-05-31** Passed Both Houses
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- **2021-06-15** Sent to the Governor `executive-receipt`
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- **2021-06-25** Governor Approved `executive-signature`
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- **2021-06-25** Effective Date June 25, 2021
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- **2021-06-25** Public Act . . . . . . . . . 102-0040 `became-law`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/cd564b0c-505e-4350-931c-118c75fcef9d`. Confidence: reported (aggregated from official Illinois legislature records).
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