republic-os/legislation/us/states/il/96th/sb-2579.md

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
Bill	ESTATE TAX-WAIVE PENALTIES	Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that the State Treasurer may waive penalties imposed against a county treasurer for late payment under the Act on a case-by-case basis if the State Treasurer finds that imposing penalties would be unreasonable or unnecessarily burdensome because the delay in payment was due to an incident caused by the operation of an extraordinary force, including, but not limited to, the occurrence of a natural disaster, that cannot be foreseen, that cannot be avoided by the exercise of due care, and for which no person can be held liable. Effective immediately.	us/states/il	Illinois General Assembly	96th	SB 2579	Illinois SB 2579 (96th)	bill		enacted		3	30	2	2010-01-21	2010-07-21	openstates	ocd-bill/36ed24a1-9288-4c04-ace1-2e378f044225	http://ilga.gov/legislation/BillStatus.asp?DocNum=2579&GAID=10&DocTypeID=SB&LegId=49424&SessionID=76&GA=96	ebe57a2f65e1043952e8791ec14284dd236896bd35b2b5d0e355c923b7a93fa0	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-il

Illinois SB 2579 (96th) — ESTATE TAX-WAIVE PENALTIES

Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that the State Treasurer may waive penalties imposed against a county treasurer for late payment under the Act on a case-by-case basis if the State Treasurer finds that imposing penalties would be unreasonable or unnecessarily burdensome because the delay in payment was due to an incident caused by the operation of an extraordinary force, including, but not limited to, the occurrence of a natural disaster, that cannot be foreseen, that cannot be avoided by the exercise of due care, and for which no person can be held liable. Effective immediately.

Version chain

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

1. Introduced (filed) — source
2. Engrossed (committee substitute) — source
3. Enrolled (enrolled) — source

Votes

• Third Reading — 115–0 (pass) · lower
• Third Reading — 56–0 (pass) · upper

Sponsors

• David Koehler — primary (person)

Timeline

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

• 2010-01-21 Filed with Secretary by Sen. David Koehler filing
• 2010-01-21 First Reading reading-1
• 2010-01-21 Referred to Assignments referral-committee
• 2010-02-10 Assigned to Revenue referral-committee
• 2010-02-17 Do Pass Revenue; 010-000-000 committee-passage
• 2010-02-17 Placed on Calendar Order of 2nd Reading February 18, 2010
• 2010-02-18 Second Reading reading-2
• 2010-02-18 Placed on Calendar Order of 3rd Reading February 23, 2010
• 2010-02-25 Added as Co-Sponsor Sen. David Luechtefeld
• 2010-03-02 Added as Chief Co-Sponsor Sen. Dan Rutherford
• 2010-03-09 Third Reading - Passed; 056-000-000 reading-3, passage
• 2010-03-10 Arrived in House introduction
• 2010-03-10 Chief House Sponsor Rep. Dan Reitz
• 2010-03-10 Placed on Calendar Order of First Reading reading-1
• 2010-03-10 First Reading reading-1
• 2010-03-10 Referred to Rules Committee referral-committee
• 2010-03-22 Assigned to Revenue & Finance Committee referral-committee
• 2010-04-15 Recommends Do Pass Subcommittee/ Revenue & Finance Committee; 003-000-000 committee-passage
• 2010-04-15 Remains in Revenue & Finance Committee
• 2010-04-20 Added Alternate Chief Co-Sponsor Rep. Mike Bost
• 2010-04-22 Do Pass / Short Debate Revenue & Finance Committee; 009-000-000 committee-passage
• 2010-04-22 Placed on Calendar 2nd Reading - Short Debate
• 2010-04-23 Second Reading - Short Debate reading-2
• 2010-04-23 Placed on Calendar Order of 3rd Reading - Short Debate
• 2010-04-27 Third Reading - Short Debate - Passed 115-000-000 reading-3, passage
• 2010-04-27 Passed Both Houses
• 2010-05-26 Sent to the Governor executive-receipt
• 2010-07-21 Governor Approved executive-signature
• 2010-07-21 Effective Date July 21, 2010
• 2010-07-21 Public Act . . . . . . . . . 96-1162 became-law

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/36ed24a1-9288-4c04-ace1-2e378f044225. Confidence: reported (aggregated from official Illinois legislature records).