UPIA-FAILURE TO FILE Senate SponsorsSen. Toi W. Hutchinson-Pamela J. Althoff-Iris Y. Martinez-Julie A. Morrison-Neil Anderson, Pat McGuire, James F. Clayborne, Jr., Daniel Biss, Karen McConnaughay, Chris Nybo and Jacqueline Y. Collins House Sponsors(Rep. Arthur Turner-Barbara Flynn Currie-Al Riley-Sara Feigenholtz-Marcus C. Evans, Jr., Edward J. Acevedo, Tom Demmer, Kelly M. Cassidy, La Shawn K. Ford, Laura Fine, Ann M. Williams, Will Guzzardi, Patrick J. Verschoore, Cynthia Soto, Elizabeth Hernandez, Daniel J. Burke, Silvana Tabares, John C. D'Amico, Christian L. Mitchell and Elgie R. Sims, Jr.) 12/20/2016SenatePublic Act . . . . . . . . . 99-0915 35 ILCS 735/3-3from Ch. 120, par. 2603-3Amends 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 Provides that the penalty shall be rescinded if the taxpayer paid to the Department at least 95% of the final liability resulting from an audit or investigation prior to the initiation of the audit or investigationSenate Committee Amendment No. 1 Adds reference to:35 ILCS 735/3-9from Ch. 120, par. 2603-9Replaces everything after the enacting clause. Reinserts the provisions of the introduced bill with the following changes: provides that the penalty shall be abated (in the introduced bill, rescinded) if the taxpayer pays to the Department at least 95% of the total tax liability for the filing period, including any additional liability resulting from the audit or investigation, prior to the initiation of the audit or investigation; provides that no claim for credit or refund is allowed for any penalty paid prior to the effective date of the amendatory Act based on the changes made by the amendatory Act. Effective January 1, 2017.Senate Floor Amendment No. 2 Provides that the changes made by the amendatory Act do not apply for the purposes of determining the amount of penalty assessed prior to the effective date of the amendatory Act (in Senate Amendment 1, no claim for credit or refund is allowed for any penalty paid prior to the effective date based on the changes made by the amendatory Act). Restores provisions found in current law providing that any overpayment reported on an original return that has been allowed as a refund or credit to the taxpayer shall be deemed to have not been paid on or before the due date for payment, and any amount paid under protest shall be deemed to have been paid after the Department has initiated an audit.House Committee Amendment No. 1 Deletes reference to:35 ILCS 735/3-3from Ch. 120, par. 2603-335 ILCS 735/3-9from Ch. 120, par. 2603-9Adds reference to:35 ILCS 735/3-1from Ch. 120, par. 2603-1Replaces everything after the enacting clause. Amends the Uniform Penalty and Interest Act. Makes a technical change in a Section concerning the short title.House Floor Amendment No. 2 Deletes reference to:35 ILCS 735/3-1from Ch. 120, par. 2603-1Adds reference to:35 ILCS 5/214Replaces everything after the enacting clause. Amends the Illinois Income Tax Act. Provides that the credit for affordable housing donations sunsets on December 31, 2021 (currently, December 31, 2016). Effective immediately. 2/18/2016SenateFiled with Secretary by Sen. Toi W. Hutchinson 2/18/2016SenateFirst Reading 2/18/2016SenateReferred to Assignments 2/18/2016SenateAdded as Chief Co-Sponsor Sen. Pamela J. Althoff 3/2/2016SenateAssigned to Revenue 3/10/2016SenatePostponed - Revenue 3/16/2016SenatePostponed - Revenue 3/18/2016SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. Toi W. Hutchinson 3/18/2016SenateSenate Committee Amendment No. 1 Referred to Assignments 3/30/2016SenateSenate Committee Amendment No. 1 Assignments Refers to Revenue 4/6/2016SenateSenate Committee Amendment No. 1 Adopted 4/6/2016SenateDo Pass as Amended Revenue; 011-000-000 4/6/2016SenatePlaced on Calendar Order of 2nd Reading April 7, 2016 4/13/2016SenateSenate Floor Amendment No. 2 Filed with Secretary by Sen. Toi W. Hutchinson 4/13/2016SenateSenate Floor Amendment No. 2 Referred to Assignments 4/19/2016SenateSenate Floor Amendment No. 2 Assignments Refers to Revenue 4/19/2016SenateSecond Reading 4/19/2016SenatePlaced on Calendar Order of 3rd Reading April 20, 2016 4/20/2016SenateSenate Floor Amendment No. 2 Recommend Do Adopt Revenue; 012-000-000 4/21/2016SenateRecalled to Second Reading 4/21/2016SenateSenate Floor Amendment No. 2 Adopted; Hutchinson 4/21/2016SenatePlaced on Calendar Order of 3rd Reading 4/21/2016SenateThird Reading - Passed; 058-000-000 4/22/2016HouseArrived in House 4/22/2016HouseChief House Sponsor Rep. Michael J. Zalewski 4/22/2016HouseFirst Reading 4/22/2016HouseReferred to Rules Committee 5/18/2016HouseAssigned to Executive Committee 5/18/2016HouseFinal Action Deadline Extended-9(b) May 27, 2016 5/23/2016HouseHouse Committee Amendment No. 1 Filed with Clerk by Rep. Barbara Flynn Currie 5/23/2016HouseHouse Committee Amendment No. 1 Referred to Rules Committee 5/24/2016HouseHouse Committee Amendment No. 1 Rules Refers to Executive Committee 5/25/2016HouseHouse Committee Amendment No. 1 Adopted in Executive Committee; by Voice Vote 5/25/2016HouseDo Pass as Amended / Short Debate Executive Committee; 007-004-000 5/25/2016HousePlaced on Calendar 2nd Reading - Short Debate 5/26/2016HouseSecond Reading - Short Debate 5/26/2016HouseHeld on Calendar Order of Second Reading - Short Debate 5/27/2016HouseFinal Action Deadline Extended-9(b) May 31, 2016 5/31/2016HouseFinal Action Deadline Extended-9(b) June 30, 2016 6/30/2016HouseRule 19(a) / Re-referred to Rules Committee 11/14/2016HouseApproved for Consideration Rules Committee; 003-000-000 11/14/2016HousePlaced on Calendar 2nd Reading - Short Debate 11/14/2016HouseHouse Floor Amendment No. 2 Filed with Clerk by Rep. Arthur Turner 11/14/2016HouseHouse Floor Amendment No. 2 Referred to Rules Committee 11/14/2016HouseHouse Floor Amendment No. 2 Rules Refers to Revenue & Finance Committee 11/15/2016HouseAlternate Chief Sponsor Changed to Rep. Arthur Turner 11/15/2016HouseAdded Alternate Chief Co-Sponsor Rep. Edward J. Acevedo 11/15/2016HouseAdded Alternate Chief Co-Sponsor Rep. Al Riley 11/15/2016HouseAdded Alternate Chief Co-Sponsor Rep. Sara Feigenholtz 11/15/2016HouseAdded Alternate Chief Co-Sponsor Rep. Marcus C. Evans, Jr. 11/15/2016HouseAdded Alternate Co-Sponsor Rep. Tom Demmer 11/15/2016HouseAdded Alternate Co-Sponsor Rep. Kelly M. Cassidy 11/15/2016HouseAdded Alternate Co-Sponsor Rep. La Shawn K. Ford 11/15/2016HouseAdded Alternate Co-Sponsor Rep. Laura Fine 11/15/2016HouseAdded Alternate Co-Sponsor Rep. Ann M. Williams 11/15/2016HouseAdded Alternate Co-Sponsor Rep. Will Guzzardi 11/15/2016HouseAdded Alternate Co-Sponsor Rep. Patrick J. Verschoore 11/15/2016HouseAlternate Chief Co-Sponsor Removed Rep. Edward J. Acevedo 11/15/2016HouseAdded Alternate Chief Co-Sponsor Rep. Barbara Flynn Currie 11/15/2016HouseAdded Alternate Co-Sponsor Rep. Edward J. Acevedo 11/15/2016HouseHouse Floor Amendment No. 2 Recommends Be Adopted Revenue & Finance Committee; 010-000-000 11/16/2016HouseSecond Reading - Short Debate 11/16/2016HouseHouse Floor Amendment No. 2 Adopted 11/16/2016HousePlaced on Calendar Order of 3rd Reading - Short Debate 11/16/2016HouseAdded Alternate Co-Sponsor Rep. Cynthia Soto 11/16/2016HouseAdded Alternate Co-Sponsor Rep. Elizabeth Hernandez 11/16/2016HouseAdded Alternate Co-Sponsor Rep. Daniel J. Burke 11/16/2016HouseAdded Alternate Co-Sponsor Rep. Silvana Tabares 11/16/2016HouseAdded Alternate Co-Sponsor Rep. John C. D'Amico 11/16/2016HouseAdded Alternate Co-Sponsor Rep. Christian L. Mitchell 11/16/2016House3/5 Vote Required 11/16/2016HouseThird Reading - Short Debate - Passed 079-029-000 11/16/2016SenateSecretary's Desk - Concurrence House Amendment(s) 1, 2 11/16/2016SenatePlaced on Calendar Order of Concurrence House Amendment(s) 1, 2 - November 29, 2016 11/16/2016HouseAdded Alternate Co-Sponsor Rep. Elgie R. Sims, Jr. 11/16/2016SenateAdded as Chief Co-Sponsor Sen. Iris Y. Martinez 11/18/2016SenateAdded as Chief Co-Sponsor Sen. Julie A. Morrison 11/21/2016SenateAdded as Chief Co-Sponsor Sen. Neil Anderson 11/21/2016SenateAdded as Co-Sponsor Sen. Pat McGuire 11/28/2016SenateAdded as Co-Sponsor Sen. James F. Clayborne, Jr. 11/29/2016SenateAdded as Co-Sponsor Sen. Daniel Biss 11/29/2016SenateHouse Committee Amendment No. 1 Motion to Concur Filed with Secretary Sen. Toi W. Hutchinson 11/29/2016SenateHouse Committee Amendment No. 1 Motion to Concur Referred to Assignments 11/29/2016SenateHouse Floor Amendment No. 2 Motion to Concur Filed with Secretary Sen. Toi W. Hutchinson 11/29/2016SenateHouse Floor Amendment No. 2 Motion to Concur Referred to Assignments 11/29/2016SenateHouse Committee Amendment No. 1 Motion to Concur Be Approved for Consideration Assignments 11/29/2016SenateHouse Floor Amendment No. 2 Motion to Concur Be Approved for Consideration Assignments 11/29/2016SenateAdded as Co-Sponsor Sen. Karen McConnaughay 11/29/2016SenateAdded as Co-Sponsor Sen. Chris Nybo 12/1/2016Senate3/5 Vote Required 12/1/2016SenateHouse Committee Amendment No. 1 Senate Concurs 054-000-000 12/1/2016SenateHouse Floor Amendment No. 2 Senate Concurs 054-000-000 12/1/2016SenateAdded as Co-Sponsor Sen. Jacqueline Y. Collins 12/1/2016SenateSenate Concurs 12/1/2016SenatePassed Both Houses 12/16/2016SenateSent to the Governor 12/20/2016SenateGovernor Approved 12/20/2016SenateEffective Date December 20, 2016 12/20/2016SenatePublic Act . . . . . . . . . 99-0915