UPIA-FAILURE TO FILE Senate SponsorsSen. Chuck Weaver House Sponsors(Rep. Mark L. Walker) 1/13/2021SenateSession Sine Die 35 ILCS 735/3-3from Ch. 120, par. 2603-335 ILCS 735/3-9from Ch. 120, par. 2603-9Amends 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 of Revenue has initiated an audit or investigation of the taxpayer. Provides that the penalty shall be abated if the taxpayer paid to the Department at least 95% of the total tax liability (including any additional liability resulting from the audit or investigation) prior to the initiation of the audit or investigation. Effective January 1, 2020. 2/13/2019SenateFiled with Secretary by Sen. Chuck Weaver 2/13/2019SenateFirst Reading 2/13/2019SenateReferred to Assignments 2/13/2019SenateAssigned to Revenue 2/21/2019SenateDo Pass Revenue; 007-000-000 2/21/2019SenatePlaced on Calendar Order of 2nd Reading March 5, 2019 3/5/2019SenateSecond Reading 3/5/2019SenatePlaced on Calendar Order of 3rd Reading March 6, 2019 3/7/2019SenateThird Reading - Passed; 055-000-000 3/7/2019HouseArrived in House 3/7/2019HouseChief House Sponsor Rep. Mark L. Walker 3/7/2019HouseFirst Reading 3/7/2019HouseReferred to Rules Committee 4/9/2019HouseAssigned to Revenue & Finance Committee 5/9/2019HouseTo Sales, Amusement & Other Taxes Subcommittee 5/10/2019HouseRule 19(a) / Re-referred to Rules Committee 1/28/2020HouseAssigned to Revenue & Finance Committee 2/5/2020HouseTo Income Tax Subcommittee 6/23/2020HouseRule 19(b) / Re-referred to Rules Committee 1/13/2021SenateSession Sine Die