Bill Text: IL HB2869 | 2023-2024 | 103rd General Assembly | Introduced

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Bill Title: Amends the Illinois Income Tax Act. Provides that the Department of Revenue shall establish a 60-day reapplication period during calendar year 2023 to allow qualified taxpayers to file an original or amended return for tax year 2021 for the purpose of receiving the 2021 residential real estate tax rebate. Provides that a qualified taxpayer is a person who (i) was 65 years of age or older during calendar year 2022, (ii) would have been eligible for the rebate if he or she had filed the appropriate individual income tax return for tax year 2021, and (iii) did not receive a rebate. Amends the Illinois Administrative Procedure Act to allow emergency rulemaking. Effective immediately.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2023-03-10 - Rule 19(a) / Re-referred to Rules Committee [HB2869 Detail]

Download: Illinois-2023-HB2869-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2869 Introduced , by Rep. Dan Ugaste SYNOPSIS AS INTRODUCED:
35 ILCS 5/208.5
5 ILCS 100/5-45.35 new
Amends the Illinois Income Tax Act. Provides that the Department of Revenue shall establish a 60-day reapplication period during calendar year 2023 to allow qualified taxpayers to file an original or amended return for tax year 2021 for the purpose of receiving the 2021 residential real estate tax rebate. Provides that a qualified taxpayer is a person who (i) was 65 years of age or older during calendar year 2022, (ii) would have been eligible for the rebate if he or she had filed the appropriate individual income tax return for tax year 2021, and (iii) did not receive a rebate. Amends the Illinois Administrative Procedure Act to allow emergency rulemaking. Effective immediately.
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A BILL FOR
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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Illinois Income Tax Act is amended by
changing Section 208.5 as follows:
(35 ILCS 5/208.5)
(Section scheduled to be repealed on January 1, 2024)
Sec. 208.5. Residential real estate tax rebate.
(a) The Department shall pay a one-time rebate to every
individual taxpayer who files with the Department, on or
before October 17, 2022 or during the reapplication period
established under subsection (h-5), an Illinois income tax
return for tax year 2021 and who qualifies, in that tax year,
under rules adopted by the Department, for the income tax
credit provided under Section 208 of this Act. The amount of
the one-time rebate provided under this Section shall be the
lesser of: (1) the amount of the credit provided under Section
208 for tax year 2021, including any amounts that would
otherwise reduce a taxpayer's liability to less than zero, or
(2) $300 per principal residence. The Department shall develop
a process to claim a rebate for taxpayers who otherwise would
be eligible for the rebate under this Section but who did not
have an obligation to file a 2021 Illinois income tax return

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because their exemption allowance exceeded their Illinois base
income.
(b) On the effective date of this amendatory Act of the
102nd General Assembly, or as soon thereafter as practical,
but no later than June 30, 2022, the State Comptroller shall
direct and the State Treasurer shall transfer the sum of
$470,000,000 from the General Revenue Fund to the Income Tax
Refund Fund.
(c) On July 1, 2022, or as soon thereafter as practical,
the State Comptroller shall direct and the State Treasurer
shall transfer the sum of $50,000,000 from the General Revenue
Fund to the Income Tax Refund Fund.
(d) In addition to any other transfers that may be
provided for by law, beginning on the effective date of this
amendatory Act of the 102nd General Assembly and until June
30, 2023, the Director may certify additional transfer amounts
needed beyond the amounts specified in subsections (b) and
(c). The State Comptroller shall direct and the State
Treasurer shall transfer the amounts certified by the Director
from the General Revenue Fund to the Income Tax Refund Fund.
(e) The one-time rebate payments provided under this
Section shall be paid from the Income Tax Refund Fund.
(f) Beginning on July 5, 2022, the Department shall
certify to the Comptroller the names of the taxpayers who are
eligible for a one-time rebate under this Section, the amounts
of those rebates, and any other information that the

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Comptroller requires to direct the payment of the rebates
provided under this Section to taxpayers.
(g) The amount of a rebate under this Section shall not be
included in the taxpayer's income or resources for the
purposes of determining eligibility or benefit level in any
means-tested benefit program administered by a governmental
entity unless required by federal law.
(h) Notwithstanding any other law to the contrary, the
rebates shall not be subject to offset by the Comptroller
against any liability owed either to the State or to any unit
of local government.
(h-5) The Department shall, by rule, establish a 60-day
reapplication period during calendar year 2023 to allow
qualified taxpayers to file an original or amended return for
tax year 2021 for the purpose of receiving a rebate under this
Section. The Department shall publish notice of the
reapplication period in a newspaper of general circulation in
the State and shall post the notice on the Department's
website. In addition, the Department on Aging shall distribute
notices of the reapplication period to senior citizen activity
centers in the various geographic regions of the State. As
used in this subsection (h-5), "qualified taxpayer" means a
person who (i) was 65 years of age or older during calendar
year 2022, (ii) would have been eligible for the rebate under
this Section if he or she had filed the appropriate individual
income tax return under this Act for tax year 2021, and (iii)

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did not receive a rebate under this Section.
(i) This Section is repealed on January 1, 2025 January 1,
2024.
(Source: P.A. 102-700, eff. 4-19-22.)
Section 10. The Illinois Administrative Procedure Act is
amended by adding Section 5-45.35 as follows:
(5 ILCS 100/5-45.35 new)
Sec. 5-45.35. Emergency rulemaking. To provide for the
expeditious and timely implementation of this amendatory Act
of the 103rd General Assembly, emergency rules implementing
this amendatory Act of the 103rd General Assembly may be
adopted in accordance with Section 5-45 by the Department of
Revenue. The adoption of emergency rules authorized by Section
5-45 and this Section is deemed to be necessary for the public
interest, safety, and welfare.
This Section is repealed one year after the effective date
of this amendatory Act of the 103rd General Assembly.
Section 99. Effective date. This Act takes effect upon
becoming law.