HB5147ham001 104TH GENERAL ASSEMBLY

Rep. Mary Beth Canty

Filed: 4/2/2026

10400HB5147ham001 LRB104 19197 SPS 35899 a

AMENDMENT TO HOUSE BILL 5147

AMENDMENT NO. ______. Amend House Bill 5147 by replacing everything after the enacting clause with the following:

"Section 5. The State Finance Act is amended by adding Section 5.1038 as follows:

(30 ILCS 105/5.1038 new)

Sec. 5.1038. The WISER Act Fund.

Section 10. The Illinois Income Tax Act is amended by changing Section 917 as follows:

(35 ILCS 5/917) (from Ch. 120, par. 9-917)

Sec. 917. Confidentiality and information sharing.

(a) Confidentiality. Except as provided in this Section, all information received by the Department from returns filed under this Act, or from any investigation conducted under the provisions of this Act, shall be confidential, except for official purposes within the Department or pursuant to official procedures for collection of any State tax or pursuant to an investigation or audit by the Illinois State Scholarship Commission of a delinquent student loan or monetary award or enforcement of any civil or criminal penalty or sanction imposed by this Act or by another statute imposing a State tax, and any person who divulges any such information in any manner, except for such purposes and pursuant to order of the Director or in accordance with a proper judicial order, shall be guilty of a Class A misdemeanor. However, the provisions of this paragraph are not applicable to information furnished to (i) the Department of Healthcare and Family Services (formerly Department of Public Aid), State's Attorneys, and the Attorney General for child support enforcement purposes and (ii) a licensed attorney representing the taxpayer where an appeal or a protest has been filed on behalf of the taxpayer. If it is necessary to file information obtained pursuant to this Act in a child support enforcement proceeding, the information shall be filed under seal. The furnishing upon request of the Auditor General, or his or her authorized agents, for official use of returns filed and information related thereto under this Act is deemed to be an official purpose within the Department within the meaning of this Section.

(b) Public information. Nothing contained in this Act shall prevent the Director from publishing or making available to the public the names and addresses of persons filing returns under this Act, or from publishing or making available reasonable statistics concerning the operation of the tax wherein the contents of returns are grouped into aggregates in such a way that the information contained in any individual return shall not be disclosed.

(c) Governmental agencies. The Director may make available to the Secretary of the Treasury of the United States or his delegate, or the proper officer or his delegate of any other state imposing a tax upon or measured by income, for exclusively official purposes, information received by the Department in the administration of this Act, but such permission shall be granted only if the United States or such other state, as the case may be, grants the Department substantially similar privileges. The Director may exchange information with the Department of Healthcare and Family Services and the Department of Human Services (acting as successor to the Department of Public Aid under the Department of Human Services Act) for the purpose of verifying sources and amounts of income and for other purposes directly connected with the administration of this Act, the Illinois Public Aid Code, and any other health benefit program administered by the State. The Director may exchange information with the Director of the Department of Employment Security for the purpose of verifying sources and amounts of income and for other purposes directly connected with the administration of this Act and Acts administered by the Department of Employment Security. The Director may make available to the Illinois Workers' Compensation Commission information regarding employers for the purpose of verifying the insurance coverage required under the Workers' Compensation Act and Workers' Occupational Diseases Act. The Director may exchange information with the Illinois Department on Aging for the purpose of verifying sources and amounts of income for purposes directly related to confirming eligibility for participation in the programs of benefits authorized by the Senior Citizens and Persons with Disabilities Property Tax Relief and Pharmaceutical Assistance Act. The Director may exchange information with the State Treasurer's Office and the Department of Employment Security for the purpose of implementing, administering, and enforcing the Illinois Secure Choice Savings Program Act. The Director may exchange information with the State Treasurer's Office for the purpose of administering the Revised Uniform Unclaimed Property Act or successor Acts. The Director may make information available to the Secretary of State for the purpose of administering Section 5-901 of the Illinois Vehicle Code. The Director may exchange information with the State Treasurer's Office for the purpose of administering the Illinois Higher Education Savings Program established under Section 16.8 of the State Treasurer Act. The Director may make individual income tax information available to the State health benefits exchange, as defined in Section 513, if the disclosure is authorized by the taxpayer pursuant to Section 513. The Director may make information available to the Department of Labor for the purpose of administering the Equal Pay Act of 2003.

The Director may make available to any State agency, including the Illinois Supreme Court, which licenses persons to engage in any occupation, information that a person licensed by such agency has failed to file returns under this Act or pay the tax, penalty and interest shown therein, or has failed to pay any final assessment of tax, penalty or interest due under this Act. The Director may make available to any State agency, including the Illinois Supreme Court, information regarding whether a bidder, contractor, or an affiliate of a bidder or contractor has failed to file returns under this Act or pay the tax, penalty, and interest shown therein, or has failed to pay any final assessment of tax, penalty, or interest due under this Act, for the limited purpose of enforcing bidder and contractor certifications. For purposes of this Section, the term "affiliate" means any entity that (1) directly, indirectly, or constructively controls another entity, (2) is directly, indirectly, or constructively controlled by another entity, or (3) is subject to the control of a common entity. For purposes of this subsection (a), an entity controls another entity if it owns, directly or individually, more than 10% of the voting securities of that entity. As used in this subsection (a), the term "voting security" means a security that (1) confers upon the holder the right to vote for the election of members of the board of directors or similar governing body of the business or (2) is convertible into, or entitles the holder to receive upon its exercise, a security that confers such a right to vote. A general partnership interest is a voting security.

The Director may make available to any State agency, including the Illinois Supreme Court, units of local government, and school districts, information regarding whether a bidder or contractor is an affiliate of a person who is not collecting and remitting Illinois Use taxes, for the limited purpose of enforcing bidder and contractor certifications.

The Director may also make available to the Secretary of State information that a corporation which has been issued a certificate of incorporation by the Secretary of State has failed to file returns under this Act or pay the tax, penalty and interest shown therein, or has failed to pay any final assessment of tax, penalty or interest due under this Act. An assessment is final when all proceedings in court for review of such assessment have terminated or the time for the taking thereof has expired without such proceedings being instituted. For taxable years ending on or after December 31, 1987, the Director may make available to the Director or principal officer of any Department of the State of Illinois, information that a person employed by such Department has failed to file returns under this Act or pay the tax, penalty and interest shown therein. For purposes of this paragraph, the word "Department" shall have the same meaning as provided in Section 3 of the State Employees Group Insurance Act of 1971.

(d) The Director shall make available for public inspection in the Department's principal office and for publication, at cost, administrative decisions issued on or after January 1, 1995. These decisions are to be made available in a manner so that the following taxpayer information is not disclosed:

(1) The names, addresses, and identification numbers of the taxpayer, related entities, and employees.

(2) At the sole discretion of the Director, trade secrets or other confidential information identified as such by the taxpayer, no later than 30 days after receipt of an administrative decision, by such means as the Department shall provide by rule.

The Director shall determine the appropriate extent of the deletions allowed in paragraph (2). In the event the taxpayer does not submit deletions, the Director shall make only the deletions specified in paragraph (1).

The Director shall make available for public inspection and publication an administrative decision within 180 days after the issuance of the administrative decision. The term "administrative decision" has the same meaning as defined in Section 3-101 of Article III of the Code of Civil Procedure. Costs collected under this Section shall be paid into the Tax Compliance and Administration Fund.

(e) Nothing contained in this Act shall prevent the Director from divulging information to any person pursuant to a request or authorization made by the taxpayer, by an authorized representative of the taxpayer, or, in the case of information related to a joint return, by the spouse filing the joint return with the taxpayer.

(Source: P.A. 102-61, eff. 7-9-21; 102-129, eff. 7-23-21; 102-799, eff. 5-13-22; 102-813, eff. 5-13-22; 102-941, eff. 7-1-22; 103-154, eff. 6-30-23.)

Section 15. The Equal Pay Act of 2003 is amended by adding Section 12 as follows:

(820 ILCS 112/12 new)

Sec. 12. Disclosures relating to workforce management.

(a) This Section may be referred to as the Workforce Investment and Sustainable Employment Reporting Act.

(b) As used in this Section:

"Annual revenue" means the total gross revenues of the employer from all sources and geographic locations during the calendar year covered by the report, before the deduction of any expenses.

"Classification status" means the employment category assigned by the employer to an individual performing services, including whether the individual is classified as a full-time employee, part-time employee, or contingent worker.

"Contingent worker" means an individual who performs work integral to the employer's core business operations and who is not permanently or indefinitely employed by the employer, including:

(1) temporary workers;

(2) individuals provided by a staffing agency, temporary labor service agency, or professional employment organization; and

(3) any other individual who performs work integral to the employer's core business operations under the employer's direction or control, regardless of the legal form of the arrangement or whether the individual appears on the employer's payroll.

For the purposes of this definition, an individual who performs work through a digital platform, application, or marketplace shall be considered a contingent worker of the employer operating that platform if:

(1) the work performed is within the usual course of the employer's business;

(2) the individual is not customarily engaged in an independently established trade, occupation, or business of the same nature as the work performed independently of the employer's platform; and

(3) the employer sets material terms and conditions of the work, including pricing, service standards, or access to the platform.

"Cross-training" means teaching an employee the skills or duties of another position with the employer, enabling the employee to perform the duties of another position.

"Employer" means any individual, partnership, association, corporation, limited liability company, business, trust, person, or any entity or group of entities that (i) is doing business in this State and (ii) had, during the calendar year covered by the report, more than $100,000,000 in annual revenue and more than 100 employees. For the purposes of this definition, an entity is "doing business in this State" if it is registered to do business in this State, maintains a place of business in this State, or employs one or more individuals whose primary work location is in this State. "Employer" does not include the federal government, the State or any of its units or instrumentalities, a unit of local government, a school district, or a not-for-profit organization that is exempt from taxation under Section 501(c)(3) of the Internal Revenue Code.

"Engagement policies and practices" means the formal and informal mechanisms established by the employer to measure, maintain, or improve the degree to which employees and contingent workers are motivated by, committed to, and invested in their work.

"Full-time employee" means an employee who is permanently or indefinitely employed by an employer and regularly scheduled to work 35 or more hours per week for the employer. For the purposes of calculating workforce composition under this Section, an employee who is scheduled hours vary from week to week shall be classified as a "full-time employee" if the employee's average scheduled hours over the calendar year covered by the report equal or exceed 35 hours in a week.

"Mental well-being policies and practices" means the programs, benefits, and workplace practices established by the employer to support the psychological and emotional health of employees and contingent workers.

"Part-time employee" means an employee who is permanently or indefinitely employed and regularly scheduled to work fewer than 35 hours per week for the employer and who is not a contingent worker. For the purposes of calculating workforce composition under this Section, an employee whose scheduled hours that vary from week to week shall be classified as a "part-time employee" if the employee's average scheduled hours over the calendar year covered by the report are fewer than 35 hours per week.

"Productivity policies and practices" means the organizational policies and workplace practices established by the employer to structure work in a manner that enables employees and contingent workers to perform their responsibilities effectively.

"Senior executive" means the 5 most highly compensated executive officers, including the principal executive officer and the principal financial officer.

"Tagged" means formatted in a structured, machine readable data format designated by the Department under subsection (g), which shall allow for the systematic identification, extraction, and comparison of reported data elements across employers and reporting periods.

"Temporary worker" means a contingent worker who is engaged for a limited or predetermined period of time, or for the duration of a specific project or season, whether engaged directly by the employer or provided by a staffing agency or day and temporary labor service agency as defined in the Day and Temporary Labor Services Act.

"Workforce" means all individuals performing work for the employer, including full-time employees, part-time employees, independent contractors, and contingent workers.

(c) No later than 2 years after the effective date of this amendatory Act of the 104th General Assembly, and June 1 of each year thereafter, each employer shall be required to file with the Department and make publicly available on its website an annual report describing the employer's workforce management policies, practices, and performance.

(d) Each annual report filed with the Department under subsection (c) shall include disclosure of the following with respect to the employer filing the report for the previous calendar year covered by the report:

(1) workforce demographic information, including:

(A) the number of full-time employees, the number of part-time employees, and the number of contingent workers, including temporary and contract workers with respect to the employer, which shall include demographic information with respect to those categories of individuals, including information regarding race, ethnicity, and gender;

(B) any policies or practices of the employer relating to subcontracting, outsourcing, and insourcing individuals to perform work for the employer, which shall include demographic information with respect to those individuals, including information regarding race, ethnicity, and gender; and

(C) the percentage change of full-time equivalent hours by contingent workers with respect to the employer, including temporary and contract workers, as compared with the previous annual report filed by the employer under this subsection;

(2) workforce stability information, including information about the voluntary turnover or retention rate, the involuntary turnover rate, the internal hiring rate, the internal promotion rate, and the horizontal job change rate by wage quintile and demographic information;

(3) workforce composition, including:

(A) data on demographics, including racial, ethnic, and gender composition, for senior executives and other individuals in the workforce; and

(B) any policies to ensure compliance with the Equal Employment Opportunity Act, the Illinois Equal Pay Act, and the Illinois Human Rights Act;

(4) workforce skills and capabilities, including:

(A) information about training and cross-training of employees and contingent workers by wage quintile and demographic information, distinguishing between compliance training, career development training, job performance or technical training, and training tied to recognized postsecondary credentials;

(B) average number of hours of training for each employee and contingent worker;

(C) total spending on training for all employees and contingent workers;

(D) average spending on training per employee or contingent worker;

(E) training utilization rates; and

(F) whether completion of training opportunities translates into value added benefit for workers, as determined by wage increases or internal promotions;

(5) workforce health, safety, and well-being, including information regarding:

(A) the frequency, severity, and lost time due to injuries, physical and mental illness, and fatalities;

(B) the scope, frequency, and total expenditure on workplace health, safety, and well-being programs;

(C) the total dollar value of assessed fines under the Occupational Safety and Health Act of 1970 (29 U.S.C. 651 et seq.);

(D) the total number of actions brought under Section 13 of the Occupational Safety and Health Act of 1970 (29 U.S.C. 662) to prevent imminent dangers;

(E) the total number of actions brought against the employer under subsection (c) of Section 11 of the Occupational Safety and Health Act of 1970 (29 U.S.C. 660(c));

(F) any findings of workplace harassment or workplace discrimination by a federal, state, local, or foreign investigative agency during the 5 fiscal year period of the employer preceding the fiscal year in which the report is filed; and

(G) communication channels and grievance mechanisms in place for employees and contingent workers;

(6) workforce accessibility, including information regarding:

(A) workplace policies in place to ensure compliance with the Americans with Disabilities Act;

(B) the total dollar value of assessed fines under the Americans with Disabilities Act; and

(C) the total number of actions brought under the Americans with Disabilities Act;

(7) workforce compensation and incentives, including information regarding:

(A) total workforce costs, including salaries and wages, health benefits, other ancillary benefit costs, and pension costs;

(B) workforce benefits, including paid leave, health care, child care, and retirement, including information regarding benefits that are provided to:

(i) full-time employees and not to part-time employees; or

(ii) employees and not to contingent workers;

(C) total contributions made to unemployment insurance by the employer, how many employees to whom those contributions apply, and the total amount paid in unemployment compensation to individuals who were laid off by the employer;

(D) policies and practices regarding how performance, productivity, equity, and sustainability are considered when setting pay and making promotion decisions; and

(E) policies and practices relating to any incentives and bonuses provided to employees and any policies or practices designed to counter any risks created by such incentives and bonuses;

(8) workforce recruiting and needs, including:

(A) the number of new jobs created, seeking to be filled, and filled, disaggregated based on classification status;

(B) the share of new jobs that require a bachelor's degree or higher; and

(C) the retention rate for individuals hired to fill the jobs described in subparagraph (A); and

(9) workforce engagement and productivity, including information regarding the engagement policies and practices, mental well-being policies and practices, and productivity policies and practices of the employer relating to:

(A) engagement, productivity, and mental well-being of employees and contingent workers; and

(B) freedom of association and work-life balance initiatives, including flexibility and the ability of the workforce to work remotely.

(e) Each employer shall annually pay a $150 fee to file the report required under subsection (c).

(f) To the maximum extent feasible, the information described in subsection (d) shall be disaggregated by:

(1) the workforce composition described in paragraph (3) of subsection (d);

(2) wage quintiles of the employees of the employer for the calendar year covered by the applicable annual report; and

(3) the employment status of individuals performing services for the employer, including whether those individuals are full-time employees, part-time employees, or contingent workers.

(g) The form and manner of the data reported under subsection (d) shall allow the data to be tagged in a standardized format as designated by the Department by rule.

(h) When collecting data required under subsection (d) for workers based outside of the country, employers shall:

(1) collect data in a form and manner consistent with workforce practices of the country in which the workers are based, so long as the employer continues to comply with subsection (g);

(2) maintain compliance with any laws in other countries that might restrict collection of any of the data otherwise required in this Act; and

(3) make all reasonable efforts to standardize workforce data across countries where the employer has workers so the data is clear and easy to understand.

(i) No employer may file a report or document under this Section that contains a false material fact or omits a material fact needed to make the report accurate and not misleading.

(j) Any employer subject to this Act who the Department of Labor finds has failed to file the report required under subsection (c) or has not filed the report in a timely manner is subject to a civil penalty, payable to the Department of Labor, of up to $5,000 for a first offense and up to $10,000 for a second or subsequent offense that occurs no more than 5 years after the first offense. A second or subsequent offense that occurs more than 5 years after the first offense shall be considered a first offense. Each calendar year in which a violation of this Section occurs shall constitute a separate offense. The failure of the Department to notify an employer of its duty to file a report may be a mitigating factor when making a determination of a violation of this Section. A business may obtain an administrative hearing in accordance with the Illinois Administrative Procedure Act before a civil penalty is imposed under this subsection by filing a written request for hearing no later than 20 calendar days after service of notice of violation by the Director.

(k) The WISER Act Fund is created as a special fund in the State treasury. All moneys owed to the Department under this Section, including fees collected under subsection (e) and civil penalties collected under subsection (j), shall be deposited into the Fund. All money in the Fund shall be used, subject to appropriation, for the administration and enforcement of this Section.

(l) This Section shall not apply to an investment company registered under Section 8 of the Investment Company Act of 1940 (15 U.S.C. 80a-8).

(m) The Director or the Director's authorized representative shall administer and enforce this Section. The Director shall adopt rules necessary to administer and enforce this Section.".