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---
type: "Bill"
title: "IDOR-TAX PREPARERS"
description: "Creates the State Tax Preparer Oversight Act. Provides that, for taxable years beginning on or after January 1, 2017, the Department of Revenue shall require any income tax return preparer to include his or her PTIN on any tax return prepared by the income tax return preparer and filed under the Illinois Income Tax Act or any claim for refund of tax imposed by the Illinois Income Tax Act. Provides that the Department shall develop a program using the PTIN as an oversight mechanism to assess returns, to identify high error rates, patterns of suspected fraud, and unsubstantiated basis for tax positions by income tax return preparers. Provides that the Department may bar or suspend an income tax return preparer for good cause. Contains provisions concerning penalties and enforcement. Amends the Illinois Income Tax Act to make conforming changes."
jurisdiction: "us/states/il"
legislature: "Illinois General Assembly"
session: "99th"
identifier: "HB 5527"
citation: "Illinois HB 5527 (99th)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 3
action_count: 38
vote_count: 2
first_action: "2016-02-09"
last_action: "2016-07-28"
source: "openstates"
source_identifier: "ocd-bill/3afb81bc-5abc-4469-a0ca-e5b07dd6f2e6"
source_url: "http://ilga.gov/legislation/BillStatus.asp?DocNum=5527&GAID=13&DocTypeID=HB&LegId=94936&SessionID=88&GA=99"
source_hash: "f0eab403860346054f52fc15dfb29dec80273ea4c3e79d589fc87a4413cb16dc"
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 5527 (99th) — IDOR-TAX PREPARERS
Creates the State Tax Preparer Oversight Act. Provides that, for taxable years beginning on or after January 1, 2017, the Department of Revenue shall require any income tax return preparer to include his or her PTIN on any tax return prepared by the income tax return preparer and filed under the Illinois Income Tax Act or any claim for refund of tax imposed by the Illinois Income Tax Act. Provides that the Department shall develop a program using the PTIN as an oversight mechanism to assess returns, to identify high error rates, patterns of suspected fraud, and unsubstantiated basis for tax positions by income tax return preparers. Provides that the Department may bar or suspend an income tax return preparer for good cause. Contains provisions concerning penalties and enforcement. Amends the Illinois Income Tax Act to make conforming changes.
## 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=09900HB5527&GA=99&SessionId=88&DocTypeId=HB&LegID=94936&DocNum=5527&GAID=13&Session=&print=true)
2. **Engrossed** (committee substitute) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09900HB5527eng&GA=99&SessionId=88&DocTypeId=HB&LegID=94936&DocNum=5527&GAID=13&Session=&print=true)
3. **Enrolled** (enrolled) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09900HB5527enr&GA=99&SessionId=88&DocTypeId=HB&LegID=94936&DocNum=5527&GAID=13&Session=&print=true)
## Votes
- Third Reading — **540** (pass) · upper
- Third Reading — **1130** (pass) · lower
## Sponsors
- John G. Mulroe — cosponsor (person)
- Natalie A. Manley — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2016-02-09** Filed with the Clerk by Rep. Natalie A. Manley `filing`
- **2016-02-10** First Reading `reading-1`
- **2016-02-10** Referred to Rules Committee `referral-committee`
- **2016-03-23** Assigned to Revenue & Finance Committee `referral-committee`
- **2016-03-28** House Committee Amendment No. 1 Filed with Clerk by Rep. Natalie A. Manley `amendment-introduction`
- **2016-03-28** House Committee Amendment No. 1 Referred to Rules Committee `referral-committee`
- **2016-03-29** To Income Tax Subcommittee
- **2016-04-04** House Committee Amendment No. 1 Rules Refers to Revenue & Finance Committee
- **2016-04-06** Recommends Do Pass Subcommittee/ Revenue & Finance Committee; 006-000-000 `committee-passage`
- **2016-04-06** Remains in Revenue & Finance Committee
- **2016-04-06** Do Pass / Short Debate Revenue & Finance Committee; 013-000-000 `committee-passage`
- **2016-04-06** House Committee Amendment No. 1 Tabled Pursuant to Rule 40 `amendment-failure`
- **2016-04-06** Placed on Calendar 2nd Reading - Short Debate
- **2016-04-06** House Floor Amendment No. 2 Filed with Clerk by Rep. Natalie A. Manley `amendment-introduction`
- **2016-04-06** House Floor Amendment No. 2 Referred to Rules Committee `referral-committee`
- **2016-04-06** House Floor Amendment No. 2 Rules Refers to Revenue & Finance Committee
- **2016-04-07** House Floor Amendment No. 2 Recommends Be Adopted Revenue & Finance Committee; 013-000-000 `committee-passage-favorable`
- **2016-04-12** Second Reading - Short Debate `reading-2`
- **2016-04-12** House Floor Amendment No. 2 Adopted `amendment-passage`
- **2016-04-12** Placed on Calendar Order of 3rd Reading - Short Debate
- **2016-04-13** Third Reading - Short Debate - Passed 113-000-000 `reading-3, passage`
- **2016-04-14** Arrive in Senate `introduction`
- **2016-04-14** Placed on Calendar Order of First Reading April 18, 2016 `reading-1`
- **2016-04-14** Chief Senate Sponsor Sen. Terry Link
- **2016-04-18** First Reading `reading-1`
- **2016-04-18** Referred to Assignments `referral-committee`
- **2016-04-27** Assigned to Revenue `referral-committee`
- **2016-05-10** Do Pass Revenue; 009-000-000 `committee-passage`
- **2016-05-10** Placed on Calendar Order of 2nd Reading May 11, 2016
- **2016-05-18** Second Reading `reading-2`
- **2016-05-18** Placed on Calendar Order of 3rd Reading May 19, 2016
- **2016-05-26** Added as Alternate Co-Sponsor Sen. John G. Mulroe
- **2016-05-26** Third Reading - Passed; 054-000-000 `reading-3, passage`
- **2016-05-26** Passed Both Houses
- **2016-06-24** Sent to the Governor `executive-receipt`
- **2016-07-28** Governor Approved `executive-signature`
- **2016-07-28** Effective Date January 1, 2017
- **2016-07-28** Public Act . . . . . . . . . 99-0641 `became-law`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3afb81bc-5abc-4469-a0ca-e5b07dd6f2e6`. Confidence: reported (aggregated from official Illinois legislature records).