Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
7.4 KiB
type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
| type | title | description | jurisdiction | legislature | session | identifier | citation | classification | subjects | status | primary_sponsors | version_count | action_count | vote_count | first_action | last_action | source | source_identifier | source_url | source_hash | vintage | source_snapshot | retrieved_at | confidence | tags | ||||
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| Bill | TAXPAYER RIGHTS-POST AUDIT | Amends the Taxpayers' Bill of Rights Act. Provides that in the case of an audit, if no violations are found, the Department shall provide the taxpayer a closing letter acknowledging this and thanking the taxpayer for his, her, or its cooperation. Provides that if there are changes, the auditor is required to provide in writing to the taxpayer the audit findings, as well as audit methods and procedures, recommended changes in record-keeping practices, and an explanation of the proper interpretation of the tax law in areas where errors were made. Provides that no audit shall be deemed complete without this paperwork and the signatures of both the auditor and taxpayer. | us/states/il | Illinois General Assembly | 93rd | HB 4977 | Illinois HB 4977 (93rd) |
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enacted | 3 | 56 | 3 | 2004-02-05 | 2004-08-19 | openstates | ocd-bill/1eaa2365-4b54-4980-aca4-37f28074a8bc | http://ilga.gov/legislation/BillStatus.asp?DocNum=4977&GAID=3&DocTypeID=HB&LegId=9725&SessionID=3&GA=93 | 27932645fbcfbec44411fe9fa8fd3f5f2bd6fb400d1013884b6615e0a439e4c8 | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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Illinois HB 4977 (93rd) — TAXPAYER RIGHTS-POST AUDIT
Amends the Taxpayers' Bill of Rights Act. Provides that in the case of an audit, if no violations are found, the Department shall provide the taxpayer a closing letter acknowledging this and thanking the taxpayer for his, her, or its cooperation. Provides that if there are changes, the auditor is required to provide in writing to the taxpayer the audit findings, as well as audit methods and procedures, recommended changes in record-keeping practices, and an explanation of the proper interpretation of the tax law in areas where errors were made. Provides that no audit shall be deemed complete without this paperwork and the signatures of both the auditor and taxpayer.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
Votes
- Concurrence, Amendment 1 — 114–0 (pass) · lower
- Third Reading — 67–48 (pass) · lower
- Third Reading — 59–0 (pass) · upper
Sponsors
- Bob Biggins — primary (person)
- Susan Garrett — cosponsor (person)
Timeline
The legislative action history — every referral, reading, and vote.
- 2004-02-05 Filed with the Clerk by Rep. Bob Biggins
filing - 2004-02-05 First Reading
reading-1 - 2004-02-05 Referred to Rules Committee
referral-committee - 2004-02-24 Assigned to Revenue Committee
referral-committee - 2004-03-04 Do Pass / Short Debate Revenue Committee; 009-000-000
committee-passage - 2004-03-04 Placed on Calendar 2nd Reading - Short Debate
- 2004-03-23 House Floor Amendment No. 1 Filed with Clerk by Rep. Bob Biggins
amendment-introduction - 2004-03-23 House Floor Amendment No. 1 Referred to Rules Committee
referral-committee - 2004-03-24 Fiscal Note Requested by Rep. Jay C. Hoffman; As Amendment by HA 1
- 2004-03-30 Fiscal Note Filed As Amended by HA 1
- 2004-03-31 House Floor Amendment No. 1 Recommends Be Adopted Rules Committee; 004-000-000
committee-passage-favorable - 2004-03-31 Second Reading - Short Debate
reading-2 - 2004-03-31 House Floor Amendment No. 1 Adopted by Voice Vote
amendment-passage - 2004-03-31 Placed on Calendar Order of 3rd Reading - Short Debate
- 2004-04-01 Added Co-Sponsor Rep. Suzanne Bassi
- 2004-04-01 Added Chief Co-Sponsor Rep. Ronald A. Wait
- 2004-04-01 Added Chief Co-Sponsor Rep. Renee Kosel
- 2004-04-01 Added Co-Sponsor Rep. Ed Sullivan, Jr.
- 2004-04-01 Added Chief Co-Sponsor Rep. Joe Dunn
- 2004-04-01 Third Reading - Short Debate - Passed 067-048-003
reading-3, passage - 2004-04-06 Arrive in Senate
introduction - 2004-04-06 Placed on Calendar Order of First Reading April 20, 2004
reading-1 - 2004-04-06 Chief Senate Sponsor Sen. Peter J. Roskam
- 2004-04-06 First Reading
reading-1 - 2004-04-06 Referred to Rules
referral-committee - 2004-04-14 Added as Alternate Chief Co-Sponsor Sen. Christine Radogno
- 2004-04-21 Assigned to Revenue
referral-committee - 2004-04-28 Added as Alternate Chief Co-Sponsor Sen. Chris Lauzen
- 2004-04-28 Added as Alternate Chief Co-Sponsor Sen. William E. Peterson
- 2004-04-29 Do Pass Revenue; 007-003-000
committee-passage - 2004-04-29 Placed on Calendar Order of 2nd Reading May 4, 2004
- 2004-05-12 Second Reading
reading-2 - 2004-05-12 Placed on Calendar Order of 3rd Reading May 13, 2004
- 2004-05-13 Third Reading Deadline Extended - Rule 2-10, extended to January 11, 2005.
reading-3 - 2004-05-17 Senate Floor Amendment No. 1 Filed with Secretary by Sen. Peter J. Roskam
amendment-introduction - 2004-05-17 Senate Floor Amendment No. 1 Referred to Rules
referral-committee - 2004-05-18 Senate Floor Amendment No. 1 Rules Refers to Revenue
- 2004-05-18 Senate Floor Amendment No. 1 Be Approved for Consideration Revenue; 010-000-000
- 2004-05-19 Added as Alternate Chief Co-Sponsor Sen. Dale A. Righter
- 2004-05-19 Recalled to Second Reading
reading-2 - 2004-05-19 Senate Floor Amendment No. 1 Adopted; Roskam
amendment-passage - 2004-05-19 Placed on Calendar Order of 3rd Reading
- 2004-05-19 Third Reading - Passed; 059-000-000
reading-3, passage - 2004-05-19 Arrived in House
introduction - 2004-05-19 Placed on Calendar Order of Concurrence Senate Amendment(s) 1
- 2004-05-19 Added as Alternate Co-Sponsor Sen. Susan Garrett
- 2004-05-24 Senate Floor Amendment No. 1 Motion Filed Concur Rep. Bob Biggins
- 2004-05-24 Senate Floor Amendment No. 1 Motion to Concur Referred to Rules Committee
referral-committee - 2004-05-24 Senate Floor Amendment No. 1 Motion to Concur Rules Referred to Revenue Committee
referral-committee - 2004-05-25 Senate Floor Amendment No. 1 Motion to Concur Recommends be Adopted Revenue Committee; 007-000-000
- 2004-05-25 Senate Floor Amendment No. 1 House Concurs 114-000-000
- 2004-05-25 Passed Both Houses
- 2004-06-23 Sent to the Governor
executive-receipt - 2004-08-19 Governor Approved
executive-signature - 2004-08-19 Effective Date January 1, 2005
- 2004-08-19 Public Act . . . . . . . . . 93-0951
became-law
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/1eaa2365-4b54-4980-aca4-37f28074a8bc. Confidence: reported (aggregated from official Illinois legislature records).