Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
11 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 | UPIA-FAILURE TO FILE | Amends the Uniform Penalty and Interest Act. Provides that the penalty for failure to pay the tax shown due or required to be shown due on a return shall be 15% (instead of 20%) of any amount that is paid after the date the Department has initiated an audit or investigation of the taxpayer. Provides that the penalty shall be rescinded if the taxpayer paid to the Department at least 95% of the final liability resulting from an audit or investigation prior to the initiation of the audit or investigation | us/states/il | Illinois General Assembly | 99th | SB 2921 | Illinois SB 2921 (99th) |
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enacted | 3 | 99 | 4 | 2016-02-18 | 2016-12-20 | openstates | ocd-bill/e19667f2-b8e7-448b-a5a8-1763154d0160 | http://ilga.gov/legislation/BillStatus.asp?DocNum=2921&GAID=13&DocTypeID=SB&LegId=96245&SessionID=88&GA=99 | 6d643388920c431c423649de75330c0bdb276f12a58906ba8ae35adbbe407b0a | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
|
Illinois SB 2921 (99th) — UPIA-FAILURE TO FILE
Amends the Uniform Penalty and Interest Act. Provides that the penalty for failure to pay the tax shown due or required to be shown due on a return shall be 15% (instead of 20%) of any amount that is paid after the date the Department has initiated an audit or investigation of the taxpayer. Provides that the penalty shall be rescinded if the taxpayer paid to the Department at least 95% of the final liability resulting from an audit or investigation prior to the initiation of the audit or investigation
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
Votes
- Concurrence, Amendment 2 — 54–0 (pass) · upper
- Concurrence — 54–0 (pass) · upper
- Third Reading — 58–0 (pass) · upper
- Third Reading — 79–29 (pass) · lower
Sponsors
- Ann M. Williams — cosponsor (person)
- Christian L. Mitchell — cosponsor (person)
- Cynthia Soto — cosponsor (person)
- Daniel J. Burke — cosponsor (person)
- Edward J. Acevedo — cosponsor (person)
- Elgie R. Sims, Jr. — cosponsor (person)
- Elizabeth Hernandez — cosponsor (person)
- John C. D'Amico — cosponsor (person)
- Kelly M. Cassidy — cosponsor (person)
- La Shawn K. Ford — cosponsor (person)
- Laura Fine — cosponsor (person)
- Patrick J. Verschoore — cosponsor (person)
- Silvana Tabares — cosponsor (person)
- Toi W. Hutchinson — primary (person)
- Tom Demmer — cosponsor (person)
- Will Guzzardi — cosponsor (person)
Timeline
The legislative action history — every referral, reading, and vote.
- 2016-02-18 Filed with Secretary by Sen. Toi W. Hutchinson
filing - 2016-02-18 First Reading
reading-1 - 2016-02-18 Referred to Assignments
referral-committee - 2016-02-18 Added as Chief Co-Sponsor Sen. Pamela J. Althoff
- 2016-03-02 Assigned to Revenue
referral-committee - 2016-03-10 Postponed - Revenue
- 2016-03-16 Postponed - Revenue
- 2016-03-18 Senate Committee Amendment No. 1 Filed with Secretary by Sen. Toi W. Hutchinson
amendment-introduction - 2016-03-18 Senate Committee Amendment No. 1 Referred to Assignments
referral-committee - 2016-03-30 Senate Committee Amendment No. 1 Assignments Refers to Revenue
- 2016-04-06 Senate Committee Amendment No. 1 Adopted
amendment-passage - 2016-04-06 Do Pass as Amended Revenue; 011-000-000
committee-passage - 2016-04-06 Placed on Calendar Order of 2nd Reading April 7, 2016
- 2016-04-13 Senate Floor Amendment No. 2 Filed with Secretary by Sen. Toi W. Hutchinson
amendment-introduction - 2016-04-13 Senate Floor Amendment No. 2 Referred to Assignments
referral-committee - 2016-04-19 Senate Floor Amendment No. 2 Assignments Refers to Revenue
- 2016-04-19 Second Reading
reading-2 - 2016-04-19 Placed on Calendar Order of 3rd Reading April 20, 2016
- 2016-04-20 Senate Floor Amendment No. 2 Recommend Do Adopt Revenue; 012-000-000
- 2016-04-21 Recalled to Second Reading
reading-2 - 2016-04-21 Senate Floor Amendment No. 2 Adopted; Hutchinson
amendment-passage - 2016-04-21 Placed on Calendar Order of 3rd Reading
- 2016-04-21 Third Reading - Passed; 058-000-000
reading-3, passage - 2016-04-22 Arrived in House
introduction - 2016-04-22 Chief House Sponsor Rep. Michael J. Zalewski
- 2016-04-22 First Reading
reading-1 - 2016-04-22 Referred to Rules Committee
referral-committee - 2016-05-18 Assigned to Executive Committee
referral-committee - 2016-05-18 Final Action Deadline Extended-9(b) May 27, 2016
- 2016-05-23 House Committee Amendment No. 1 Filed with Clerk by Rep. Barbara Flynn Currie
amendment-introduction - 2016-05-23 House Committee Amendment No. 1 Referred to Rules Committee
referral-committee - 2016-05-24 House Committee Amendment No. 1 Rules Refers to Executive Committee
- 2016-05-25 House Committee Amendment No. 1 Adopted in Executive Committee; by Voice Vote
amendment-passage - 2016-05-25 Do Pass as Amended / Short Debate Executive Committee; 007-004-000
committee-passage - 2016-05-25 Placed on Calendar 2nd Reading - Short Debate
- 2016-05-26 Second Reading - Short Debate
reading-2 - 2016-05-26 Held on Calendar Order of Second Reading - Short Debate
reading-2 - 2016-05-27 Final Action Deadline Extended-9(b) May 31, 2016
- 2016-05-31 Final Action Deadline Extended-9(b) June 30, 2016
- 2016-06-30 Rule 19(a) / Re-referred to Rules Committee
referral-committee - 2016-11-14 Approved for Consideration Rules Committee; 003-000-000
- 2016-11-14 Placed on Calendar 2nd Reading - Short Debate
- 2016-11-14 House Floor Amendment No. 2 Filed with Clerk by Rep. Arthur Turner
amendment-introduction - 2016-11-14 House Floor Amendment No. 2 Referred to Rules Committee
referral-committee - 2016-11-14 House Floor Amendment No. 2 Rules Refers to Revenue & Finance Committee
- 2016-11-15 Alternate Chief Sponsor Changed to Rep. Arthur Turner
- 2016-11-15 Added Alternate Chief Co-Sponsor Rep. Edward J. Acevedo
- 2016-11-15 Added Alternate Chief Co-Sponsor Rep. Al Riley
- 2016-11-15 Added Alternate Chief Co-Sponsor Rep. Sara Feigenholtz
- 2016-11-15 Added Alternate Chief Co-Sponsor Rep. Marcus C. Evans, Jr.
- 2016-11-15 Added Alternate Co-Sponsor Rep. Tom Demmer
- 2016-11-15 Added Alternate Co-Sponsor Rep. Kelly M. Cassidy
- 2016-11-15 Added Alternate Co-Sponsor Rep. La Shawn K. Ford
- 2016-11-15 Added Alternate Co-Sponsor Rep. Laura Fine
- 2016-11-15 Added Alternate Co-Sponsor Rep. Ann M. Williams
- 2016-11-15 Added Alternate Co-Sponsor Rep. Will Guzzardi
- 2016-11-15 Added Alternate Co-Sponsor Rep. Patrick J. Verschoore
- 2016-11-15 Alternate Chief Co-Sponsor Removed Rep. Edward J. Acevedo
- 2016-11-15 Added Alternate Chief Co-Sponsor Rep. Barbara Flynn Currie
- 2016-11-15 Added Alternate Co-Sponsor Rep. Edward J. Acevedo
- 2016-11-15 House Floor Amendment No. 2 Recommends Be Adopted Revenue & Finance Committee; 010-000-000
committee-passage-favorable - 2016-11-16 Second Reading - Short Debate
reading-2 - 2016-11-16 House Floor Amendment No. 2 Adopted
amendment-passage - 2016-11-16 Placed on Calendar Order of 3rd Reading - Short Debate
- 2016-11-16 Added Alternate Co-Sponsor Rep. Cynthia Soto
- 2016-11-16 Added Alternate Co-Sponsor Rep. Elizabeth Hernandez
- 2016-11-16 Added Alternate Co-Sponsor Rep. Daniel J. Burke
- 2016-11-16 Added Alternate Co-Sponsor Rep. Silvana Tabares
- 2016-11-16 Added Alternate Co-Sponsor Rep. John C. D'Amico
- 2016-11-16 Added Alternate Co-Sponsor Rep. Christian L. Mitchell
- 2016-11-16 3/5 Vote Required
- 2016-11-16 Third Reading - Short Debate - Passed 079-029-000
reading-3, passage - 2016-11-16 Secretary's Desk - Concurrence House Amendment(s) 1, 2
- 2016-11-16 Placed on Calendar Order of Concurrence House Amendment(s) 1, 2 - November 29, 2016
- 2016-11-16 Added Alternate Co-Sponsor Rep. Elgie R. Sims, Jr.
- 2016-11-16 Added as Chief Co-Sponsor Sen. Iris Y. Martinez
- 2016-11-18 Added as Chief Co-Sponsor Sen. Julie A. Morrison
- 2016-11-21 Added as Chief Co-Sponsor Sen. Neil Anderson
- 2016-11-21 Added as Co-Sponsor Sen. Pat McGuire
- 2016-11-28 Added as Co-Sponsor Sen. James F. Clayborne, Jr.
- 2016-11-29 Added as Co-Sponsor Sen. Daniel Biss
- 2016-11-29 House Committee Amendment No. 1 Motion to Concur Filed with Secretary Sen. Toi W. Hutchinson
filing - 2016-11-29 House Committee Amendment No. 1 Motion to Concur Referred to Assignments
referral-committee - 2016-11-29 House Floor Amendment No. 2 Motion to Concur Filed with Secretary Sen. Toi W. Hutchinson
filing - 2016-11-29 House Floor Amendment No. 2 Motion to Concur Referred to Assignments
referral-committee - 2016-11-29 House Committee Amendment No. 1 Motion to Concur Be Approved for Consideration Assignments
- 2016-11-29 House Floor Amendment No. 2 Motion to Concur Be Approved for Consideration Assignments
- 2016-11-29 Added as Co-Sponsor Sen. Karen McConnaughay
- 2016-11-29 Added as Co-Sponsor Sen. Chris Nybo
- 2016-12-01 3/5 Vote Required
- 2016-12-01 House Committee Amendment No. 1 Senate Concurs 054-000-000
- 2016-12-01 House Floor Amendment No. 2 Senate Concurs 054-000-000
- 2016-12-01 Added as Co-Sponsor Sen. Jacqueline Y. Collins
- 2016-12-01 Senate Concurs
- 2016-12-01 Passed Both Houses
- 2016-12-16 Sent to the Governor
executive-receipt - 2016-12-20 Governor Approved
executive-signature - 2016-12-20 Effective Date December 20, 2016
- 2016-12-20 Public Act . . . . . . . . . 99-0915
became-law
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/e19667f2-b8e7-448b-a5a8-1763154d0160. Confidence: reported (aggregated from official Illinois legislature records).