Fabio
125 lines
9.4 KiB
Markdown
125 lines
9.4 KiB
Markdown
---
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type: "Bill"
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title: "USE/OCC TAX-PENALTIES"
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description: "Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. In provisions setting forth criminal penalties for failure to file a return and for filing a fraudulent return, provides that: (i) when the amount due is under $300, the person is guilty of a Class 4 felony; (ii) when the amount due is at least $300 but less than $1,000, the person is guilty of a Class 3 felony; and (iii) when the amount due is at least $1,000, the person is guilty of a Class 2 felony. Creates the offense of tax evasion. Provides that a person commits the offense of tax evasion when he knowingly attempts in any manner to evade or defeat the tax imposed on him or on any other person, or the payment thereof and he commits an affirmative act in furtherance of the evasion. Provides that two or more acts of tax evasion may be charged as a single count in any indictment, information, or complaint and the amount of tax deficiency may be aggregated for purposes of determining the amount of tax which is attempted to be or is evaded and the period between the first and last acts may be alleged as the date of the offense. Sets forth criminal penalties for the offense of tax evasion."
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jurisdiction: "us/states/il"
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legislature: "Illinois General Assembly"
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session: "97th"
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identifier: "HB 5289"
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citation: "Illinois HB 5289 (97th)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: []
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version_count: 3
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action_count: 60
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vote_count: 4
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first_action: "2012-02-08"
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last_action: "2012-08-24"
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source: "openstates"
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source_identifier: "ocd-bill/e40309b6-b04e-445d-9070-d7c7906fcb0b"
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source_url: "http://ilga.gov/legislation/BillStatus.asp?DocNum=5289&GAID=11&DocTypeID=HB&LegId=65472&SessionID=84&GA=97"
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source_hash: "07894abe08258756c94a6d02c1641aceff6b7de3c1270516d8775d09d47014b0"
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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 HB 5289 (97th) — USE/OCC TAX-PENALTIES
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Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. In provisions setting forth criminal penalties for failure to file a return and for filing a fraudulent return, provides that: (i) when the amount due is under $300, the person is guilty of a Class 4 felony; (ii) when the amount due is at least $300 but less than $1,000, the person is guilty of a Class 3 felony; and (iii) when the amount due is at least $1,000, the person is guilty of a Class 2 felony. Creates the offense of tax evasion. Provides that a person commits the offense of tax evasion when he knowingly attempts in any manner to evade or defeat the tax imposed on him or on any other person, or the payment thereof and he commits an affirmative act in furtherance of the evasion. Provides that two or more acts of tax evasion may be charged as a single count in any indictment, information, or complaint and the amount of tax deficiency may be aggregated for purposes of determining the amount of tax which is attempted to be or is evaded and the period between the first and last acts may be alleged as the date of the offense. Sets forth criminal penalties for the offense of tax evasion.
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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](http://ilga.gov/legislation/fulltext.asp?DocName=09700HB5289&GA=97&SessionId=84&DocTypeId=HB&LegID=65472&DocNum=5289&GAID=11&Session=&print=true)
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2. **Engrossed** (committee substitute) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09700HB5289eng&GA=97&SessionId=84&DocTypeId=HB&LegID=65472&DocNum=5289&GAID=11&Session=&print=true)
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3. **Enrolled** (enrolled) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09700HB5289enr&GA=97&SessionId=84&DocTypeId=HB&LegID=65472&DocNum=5289&GAID=11&Session=&print=true)
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## Votes
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- Third Reading — **33–23** (pass) · upper
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- Concurrence — **89–25** (pass) · lower
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- Concurrence, Amendment 2 — **89–25** (pass) · lower
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- Third Reading — **114–0** (pass) · lower
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## Sponsors
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- Arthur Turner — primary (person)
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- Ira I. Silverstein — cosponsor (person)
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- John G. Mulroe — cosponsor (person)
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- Michael W. Frerichs — cosponsor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2012-02-08** Filed with the Clerk by Rep. Arthur Turner `filing`
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- **2012-02-08** First Reading `reading-1`
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- **2012-02-08** Referred to Rules Committee `referral-committee`
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- **2012-02-27** Assigned to Judiciary II - Criminal Law Committee `referral-committee`
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- **2012-03-01** House Committee Amendment No. 1 Filed with Clerk by Rep. Arthur Turner `amendment-introduction`
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- **2012-03-01** House Committee Amendment No. 1 Referred to Rules Committee `referral-committee`
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- **2012-03-05** House Committee Amendment No. 1 Rules Refers to Judiciary II - Criminal Law Committee
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- **2012-03-08** House Committee Amendment No. 1 Adopted in Judiciary II - Criminal Law Committee; by Voice Vote `amendment-passage`
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- **2012-03-08** Do Pass as Amended / Short Debate Judiciary II - Criminal Law Committee; 009-000-000 `committee-passage`
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- **2012-03-08** Placed on Calendar 2nd Reading - Short Debate
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- **2012-03-09** Second Reading - Short Debate `reading-2`
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- **2012-03-09** Placed on Calendar Order of 3rd Reading - Short Debate
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- **2012-03-23** House Floor Amendment No. 2 Filed with Clerk by Rep. Arthur Turner `amendment-introduction`
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- **2012-03-23** House Floor Amendment No. 2 Referred to Rules Committee `referral-committee`
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- **2012-03-26** House Floor Amendment No. 2 Recommends Be Adopted Rules Committee; 003-000-000 `committee-passage-favorable`
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- **2012-03-27** Recalled to Second Reading - Short Debate `reading-2`
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- **2012-03-27** House Floor Amendment No. 2 Adopted by Voice Vote `amendment-passage`
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- **2012-03-27** Placed on Calendar Order of 3rd Reading - Short Debate
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- **2012-03-28** Third Reading - Short Debate - Passed 114-000-000 `reading-3, passage`
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- **2012-03-28** Motion Filed to Reconsider Vote Rep. Mike Bost
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- **2012-03-28** Motion to Reconsider Vote - Withdrawn Rep. Mike Bost
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- **2012-03-29** Arrive in Senate `introduction`
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- **2012-03-29** Placed on Calendar Order of First Reading `reading-1`
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- **2012-03-29** Chief Senate Sponsor Sen. Jeffrey M. Schoenberg
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- **2012-03-29** First Reading `reading-1`
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- **2012-03-29** Referred to Assignments `referral-committee`
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- **2012-04-17** Assigned to Criminal Law `referral-committee`
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- **2012-04-26** Postponed - Criminal Law
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- **2012-05-01** Senate Committee Amendment No. 1 Filed with Secretary by Sen. Jeffrey M. Schoenberg `amendment-introduction`
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- **2012-05-01** Senate Committee Amendment No. 1 Referred to Assignments `referral-committee`
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- **2012-05-01** Senate Committee Amendment No. 1 Assignments Refers to Criminal Law
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- **2012-05-02** Senate Committee Amendment No. 1 Adopted `amendment-passage`
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- **2012-05-02** Do Pass as Amended Criminal Law; 005-002-000 `committee-passage`
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- **2012-05-02** Placed on Calendar Order of 2nd Reading May 3, 2012
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- **2012-05-07** Senate Floor Amendment No. 2 Filed with Secretary by Sen. Jeffrey M. Schoenberg `amendment-introduction`
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- **2012-05-07** Senate Floor Amendment No. 2 Referred to Assignments `referral-committee`
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- **2012-05-08** Senate Floor Amendment No. 2 Assignments Refers to Criminal Law
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- **2012-05-09** Senate Floor Amendment No. 2 Recommend Do Adopt Criminal Law; 007-002-000
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- **2012-05-10** Added as Alternate Co-Sponsor Sen. John G. Mulroe
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- **2012-05-15** Second Reading `reading-2`
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- **2012-05-15** Senate Floor Amendment No. 2 Adopted; Schoenberg `amendment-passage`
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- **2012-05-15** Placed on Calendar Order of 3rd Reading May 16, 2012
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- **2012-05-23** Added as Alternate Co-Sponsor Sen. Ira I. Silverstein
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- **2012-05-23** Added as Alternate Co-Sponsor Sen. Michael W. Frerichs
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- **2012-05-25** Third Reading - Passed; 033-023-000 `reading-3, passage`
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- **2012-05-25** Arrived in House `introduction`
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- **2012-05-25** Placed on Calendar Order of Concurrence Senate Amendment(s) 1, 2
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- **2012-05-25** Senate Committee Amendment No. 1 Motion Filed Concur Rep. Arthur Turner
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- **2012-05-25** Senate Floor Amendment No. 2 Motion Filed Concur Rep. Arthur Turner
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- **2012-05-25** Senate Committee Amendment No. 1 Motion to Concur Referred to Rules Committee `referral-committee`
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- **2012-05-25** Senate Floor Amendment No. 2 Motion to Concur Referred to Rules Committee `referral-committee`
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- **2012-05-28** Senate Committee Amendment No. 1 Motion to Concur Recommends Be Adopted Rules Committee; 004-000-000
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- **2012-05-28** Senate Floor Amendment No. 2 Motion to Concur Recommends Be Adopted Rules Committee; 004-000-000
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- **2012-05-28** Senate Committee Amendment No. 1 House Concurs 089-025-000
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- **2012-05-28** Senate Floor Amendment No. 2 House Concurs 089-025-000
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- **2012-05-28** Passed Both Houses
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- **2012-06-26** Sent to the Governor `executive-receipt`
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- **2012-08-24** Governor Approved `executive-signature`
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- **2012-08-24** Effective Date January 1, 2013
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- **2012-08-24** Public Act . . . . . . . . . 97-1074 `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/e40309b6-b04e-445d-9070-d7c7906fcb0b`. Confidence: reported (aggregated from official Illinois legislature records).
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