Bill Text: IL HB5919 | 2023-2024 | 103rd General Assembly | Introduced
Bill Title: Amends the Illinois Income Tax Act. Provides that it is unlawful for an income tax return preparer or a software company to charge a separate fee for the electronic filing of returns under the Act. Provides that it is unlawful for a software company to offer for sale a version of its tax software that charges a separate fee for the electronic filing of returns under the Act and a version of the same tax software that does not. Sets forth penalties for violations of the provisions of the amendatory Act.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced) 2024-12-05 - Filed with the Clerk by Rep. Janet Yang Rohr [HB5919 Detail]
Download: Illinois-2023-HB5919-Introduced.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois, | |||||||||||||||||||
3 | represented in the General Assembly:
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4 | Section 5. The Illinois Income Tax Act is amended by | |||||||||||||||||||
5 | adding Section 502.2 as follows:
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6 | (35 ILCS 5/502.2 new) | |||||||||||||||||||
7 | Sec. 502.2. Fees for electronic filing prohibited. | |||||||||||||||||||
8 | (a) It shall be unlawful for an income tax return preparer | |||||||||||||||||||
9 | or a software company to charge a separate fee for the | |||||||||||||||||||
10 | electronic filing of returns under this Act. It shall also be | |||||||||||||||||||
11 | unlawful for a software company to offer for sale a version of | |||||||||||||||||||
12 | its tax software that charges a separate fee for the | |||||||||||||||||||
13 | electronic filing of returns under this Act and a version of | |||||||||||||||||||
14 | the same tax software that does not. | |||||||||||||||||||
15 | (b) Any income tax return preparer or software company | |||||||||||||||||||
16 | that violates this Section is liable for a civil penalty of | |||||||||||||||||||
17 | $500 for the first violation and $1,000 for each succeeding | |||||||||||||||||||
18 | violation. Each fee that is charged on or after the effective | |||||||||||||||||||
19 | date of this amendatory Act of the 103rd General Assembly in | |||||||||||||||||||
20 | violation of this Section by an income tax return preparer and | |||||||||||||||||||
21 | each fee that is charged in violation of this Section through | |||||||||||||||||||
22 | the use of tax software that is offered for sale on or after | |||||||||||||||||||
23 | the effective date of this amendatory Act of the 103rd General |
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