Fabio
176 lines
11 KiB
Markdown
176 lines
11 KiB
Markdown
---
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type: "Bill"
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title: "UPIA-FAILURE TO FILE"
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description: "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 Provides that the penalty shall be rescinded if the taxpayer paid to the Department at least 95% of the final liability resulting from an audit or investigation prior to the initiation of the audit or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"
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jurisdiction: "us/states/il"
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legislature: "Illinois General Assembly"
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session: "99th"
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identifier: "SB 2921"
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citation: "Illinois SB 2921 (99th)"
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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: 99
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vote_count: 4
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first_action: "2016-02-18"
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last_action: "2016-12-20"
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source: "openstates"
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source_identifier: "ocd-bill/e19667f2-b8e7-448b-a5a8-1763154d0160"
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source_url: "http://ilga.gov/legislation/BillStatus.asp?DocNum=2921&GAID=13&DocTypeID=SB&LegId=96245&SessionID=88&GA=99"
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source_hash: "6d643388920c431c423649de75330c0bdb276f12a58906ba8ae35adbbe407b0a"
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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 SB 2921 (99th) — UPIA-FAILURE TO FILE
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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
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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=09900SB2921&GA=99&SessionId=88&DocTypeId=SB&LegID=96245&DocNum=2921&GAID=13&Session=&print=true)
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2. **Engrossed** (committee substitute) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09900SB2921eng&GA=99&SessionId=88&DocTypeId=SB&LegID=96245&DocNum=2921&GAID=13&Session=&print=true)
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3. **Enrolled** (enrolled) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09900SB2921enr&GA=99&SessionId=88&DocTypeId=SB&LegID=96245&DocNum=2921&GAID=13&Session=&print=true)
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## Votes
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- Concurrence, Amendment 2 — **54–0** (pass) · upper
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- Concurrence — **54–0** (pass) · upper
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- Third Reading — **58–0** (pass) · upper
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- Third Reading — **79–29** (pass) · lower
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## Sponsors
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- Ann M. Williams — cosponsor (person)
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- Christian L. Mitchell — cosponsor (person)
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- Cynthia Soto — cosponsor (person)
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- Daniel J. Burke — cosponsor (person)
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- Edward J. Acevedo — cosponsor (person)
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- Elgie R. Sims, Jr. — cosponsor (person)
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- Elizabeth Hernandez — cosponsor (person)
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- John C. D'Amico — cosponsor (person)
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- Kelly M. Cassidy — cosponsor (person)
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- La Shawn K. Ford — cosponsor (person)
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- Laura Fine — cosponsor (person)
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- Patrick J. Verschoore — cosponsor (person)
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- Silvana Tabares — cosponsor (person)
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- Toi W. Hutchinson — primary (person)
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- Tom Demmer — cosponsor (person)
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- Will Guzzardi — cosponsor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2016-02-18** Filed with Secretary by Sen. Toi W. Hutchinson `filing`
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- **2016-02-18** First Reading `reading-1`
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- **2016-02-18** Referred to Assignments `referral-committee`
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- **2016-02-18** Added as Chief Co-Sponsor Sen. Pamela J. Althoff
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- **2016-03-02** Assigned to Revenue `referral-committee`
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- **2016-03-10** Postponed - Revenue
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- **2016-03-16** Postponed - Revenue
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- **2016-03-18** Senate Committee Amendment No. 1 Filed with Secretary by Sen. Toi W. Hutchinson `amendment-introduction`
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- **2016-03-18** Senate Committee Amendment No. 1 Referred to Assignments `referral-committee`
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- **2016-03-30** Senate Committee Amendment No. 1 Assignments Refers to Revenue
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- **2016-04-06** Senate Committee Amendment No. 1 Adopted `amendment-passage`
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- **2016-04-06** Do Pass as Amended Revenue; 011-000-000 `committee-passage`
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- **2016-04-06** Placed on Calendar Order of 2nd Reading April 7, 2016
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- **2016-04-13** Senate Floor Amendment No. 2 Filed with Secretary by Sen. Toi W. Hutchinson `amendment-introduction`
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- **2016-04-13** Senate Floor Amendment No. 2 Referred to Assignments `referral-committee`
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- **2016-04-19** Senate Floor Amendment No. 2 Assignments Refers to Revenue
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- **2016-04-19** Second Reading `reading-2`
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- **2016-04-19** Placed on Calendar Order of 3rd Reading April 20, 2016
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- **2016-04-20** Senate Floor Amendment No. 2 Recommend Do Adopt Revenue; 012-000-000
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- **2016-04-21** Recalled to Second Reading `reading-2`
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- **2016-04-21** Senate Floor Amendment No. 2 Adopted; Hutchinson `amendment-passage`
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- **2016-04-21** Placed on Calendar Order of 3rd Reading
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- **2016-04-21** Third Reading - Passed; 058-000-000 `reading-3, passage`
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- **2016-04-22** Arrived in House `introduction`
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- **2016-04-22** Chief House Sponsor Rep. Michael J. Zalewski
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- **2016-04-22** First Reading `reading-1`
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- **2016-04-22** Referred to Rules Committee `referral-committee`
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- **2016-05-18** Assigned to Executive Committee `referral-committee`
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- **2016-05-18** Final Action Deadline Extended-9(b) May 27, 2016
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- **2016-05-23** House Committee Amendment No. 1 Filed with Clerk by Rep. Barbara Flynn Currie `amendment-introduction`
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- **2016-05-23** House Committee Amendment No. 1 Referred to Rules Committee `referral-committee`
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- **2016-05-24** House Committee Amendment No. 1 Rules Refers to Executive Committee
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- **2016-05-25** House Committee Amendment No. 1 Adopted in Executive Committee; by Voice Vote `amendment-passage`
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- **2016-05-25** Do Pass as Amended / Short Debate Executive Committee; 007-004-000 `committee-passage`
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- **2016-05-25** Placed on Calendar 2nd Reading - Short Debate
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- **2016-05-26** Second Reading - Short Debate `reading-2`
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- **2016-05-26** Held on Calendar Order of Second Reading - Short Debate `reading-2`
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- **2016-05-27** Final Action Deadline Extended-9(b) May 31, 2016
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- **2016-05-31** Final Action Deadline Extended-9(b) June 30, 2016
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- **2016-06-30** Rule 19(a) / Re-referred to Rules Committee `referral-committee`
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- **2016-11-14** Approved for Consideration Rules Committee; 003-000-000
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- **2016-11-14** Placed on Calendar 2nd Reading - Short Debate
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- **2016-11-14** House Floor Amendment No. 2 Filed with Clerk by Rep. Arthur Turner `amendment-introduction`
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- **2016-11-14** House Floor Amendment No. 2 Referred to Rules Committee `referral-committee`
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- **2016-11-14** House Floor Amendment No. 2 Rules Refers to Revenue & Finance Committee
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- **2016-11-15** Alternate Chief Sponsor Changed to Rep. Arthur Turner
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- **2016-11-15** Added Alternate Chief Co-Sponsor Rep. Edward J. Acevedo
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- **2016-11-15** Added Alternate Chief Co-Sponsor Rep. Al Riley
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- **2016-11-15** Added Alternate Chief Co-Sponsor Rep. Sara Feigenholtz
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- **2016-11-15** Added Alternate Chief Co-Sponsor Rep. Marcus C. Evans, Jr.
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- **2016-11-15** Added Alternate Co-Sponsor Rep. Tom Demmer
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- **2016-11-15** Added Alternate Co-Sponsor Rep. Kelly M. Cassidy
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- **2016-11-15** Added Alternate Co-Sponsor Rep. La Shawn K. Ford
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- **2016-11-15** Added Alternate Co-Sponsor Rep. Laura Fine
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- **2016-11-15** Added Alternate Co-Sponsor Rep. Ann M. Williams
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- **2016-11-15** Added Alternate Co-Sponsor Rep. Will Guzzardi
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- **2016-11-15** Added Alternate Co-Sponsor Rep. Patrick J. Verschoore
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- **2016-11-15** Alternate Chief Co-Sponsor Removed Rep. Edward J. Acevedo
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- **2016-11-15** Added Alternate Chief Co-Sponsor Rep. Barbara Flynn Currie
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- **2016-11-15** Added Alternate Co-Sponsor Rep. Edward J. Acevedo
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- **2016-11-15** House Floor Amendment No. 2 Recommends Be Adopted Revenue & Finance Committee; 010-000-000 `committee-passage-favorable`
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- **2016-11-16** Second Reading - Short Debate `reading-2`
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- **2016-11-16** House Floor Amendment No. 2 Adopted `amendment-passage`
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- **2016-11-16** Placed on Calendar Order of 3rd Reading - Short Debate
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- **2016-11-16** Added Alternate Co-Sponsor Rep. Cynthia Soto
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- **2016-11-16** Added Alternate Co-Sponsor Rep. Elizabeth Hernandez
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- **2016-11-16** Added Alternate Co-Sponsor Rep. Daniel J. Burke
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- **2016-11-16** Added Alternate Co-Sponsor Rep. Silvana Tabares
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- **2016-11-16** Added Alternate Co-Sponsor Rep. John C. D'Amico
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- **2016-11-16** Added Alternate Co-Sponsor Rep. Christian L. Mitchell
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- **2016-11-16** 3/5 Vote Required
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- **2016-11-16** Third Reading - Short Debate - Passed 079-029-000 `reading-3, passage`
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- **2016-11-16** Secretary's Desk - Concurrence House Amendment(s) 1, 2
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- **2016-11-16** Placed on Calendar Order of Concurrence House Amendment(s) 1, 2 - November 29, 2016
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- **2016-11-16** Added Alternate Co-Sponsor Rep. Elgie R. Sims, Jr.
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- **2016-11-16** Added as Chief Co-Sponsor Sen. Iris Y. Martinez
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- **2016-11-18** Added as Chief Co-Sponsor Sen. Julie A. Morrison
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- **2016-11-21** Added as Chief Co-Sponsor Sen. Neil Anderson
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- **2016-11-21** Added as Co-Sponsor Sen. Pat McGuire
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- **2016-11-28** Added as Co-Sponsor Sen. James F. Clayborne, Jr.
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- **2016-11-29** Added as Co-Sponsor Sen. Daniel Biss
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- **2016-11-29** House Committee Amendment No. 1 Motion to Concur Filed with Secretary Sen. Toi W. Hutchinson `filing`
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- **2016-11-29** House Committee Amendment No. 1 Motion to Concur Referred to Assignments `referral-committee`
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- **2016-11-29** House Floor Amendment No. 2 Motion to Concur Filed with Secretary Sen. Toi W. Hutchinson `filing`
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- **2016-11-29** House Floor Amendment No. 2 Motion to Concur Referred to Assignments `referral-committee`
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- **2016-11-29** House Committee Amendment No. 1 Motion to Concur Be Approved for Consideration Assignments
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- **2016-11-29** House Floor Amendment No. 2 Motion to Concur Be Approved for Consideration Assignments
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- **2016-11-29** Added as Co-Sponsor Sen. Karen McConnaughay
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- **2016-11-29** Added as Co-Sponsor Sen. Chris Nybo
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- **2016-12-01** 3/5 Vote Required
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- **2016-12-01** House Committee Amendment No. 1 Senate Concurs 054-000-000
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- **2016-12-01** House Floor Amendment No. 2 Senate Concurs 054-000-000
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- **2016-12-01** Added as Co-Sponsor Sen. Jacqueline Y. Collins
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- **2016-12-01** Senate Concurs
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- **2016-12-01** Passed Both Houses
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- **2016-12-16** Sent to the Governor `executive-receipt`
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- **2016-12-20** Governor Approved `executive-signature`
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- **2016-12-20** Effective Date December 20, 2016
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- **2016-12-20** Public Act . . . . . . . . . 99-0915 `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/e19667f2-b8e7-448b-a5a8-1763154d0160`. Confidence: reported (aggregated from official Illinois legislature records).
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