HB 4417

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Full Text of HB4417
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	HB4417 - 104th General Assembly
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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB4417
Introduced 1/14/2026, by Rep. Joyce Mason
SYNOPSIS AS INTRODUCED:
35 ILCS 5/601.1	  Ch. 120, par. 6-601.1
35 ILCS 5/605	  from Ch. 120, par. 6-605
Amends the Illinois Income Tax Act. Provides that the Department of Revenue may not impose fees or charges for the payment by electronic funds transfer of taxes under the Act, including, but not limited to, fees or charges for the recovery of any convenience fee imposed by a credit card issuer. Effective immediately.
LRB104 17610 HLH 31040 b
A BILL FOR
		HB4417		LRB104 17610 HLH 31040 b
1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Illinois Income Tax Act is amended by
5changing Sections 601.1 and 605 as follows:
6    (35 ILCS 5/601.1)  (Ch. 120, par. 6-601.1)
7    Sec. 601.1. Payment by electronic funds transfer.
8    (a) Beginning on October 1, 1993, a taxpayer who has an
9average monthly tax liability of $150,000 or more under
10Article 7 of this Act shall make all payments required by rules
11of the Department by electronic funds transfer. Beginning
12October 1, 1993, a taxpayer who has an average quarterly
13estimated tax payment obligation of $450,000 or more under
14Article 8 of this Act shall make all payments required by rules
15of the Department by electronic funds transfer. Beginning on
16October 1, 1994, a taxpayer who has an average monthly tax
17liability of $100,000 or more under Article 7 of this Act shall
18make all payments required by rules of the Department by
19electronic funds transfer. Beginning October 1, 1994, a
20taxpayer who has an average quarterly estimated tax payment
21obligation of $300,000 or more under Article 8 of this Act
22shall make all payments required by rules of the Department by
23electronic funds transfer. Beginning on October 1, 1995, a
		HB4417	- 2 -	LRB104 17610 HLH 31040 b
1taxpayer who has an average monthly tax liability of $50,000
2or more under Article 7 of this Act shall make all payments
3required by rules of the Department by electronic funds
4transfer. Beginning October 1, 1995, a taxpayer who has an
5average quarterly estimated tax payment obligation of $150,000
6or more under Article 8 of this Act shall make all payments
7required by rules of the Department by electronic funds
8transfer. Beginning on October 1, 2000, and for all liability
9periods thereafter, a taxpayer who has an average annual tax
10liability of $200,000 or more under Article 7 of this Act shall
11make all payments required by rules of the Department by
12electronic funds transfer. Beginning October 1, 2000, a
13taxpayer who has an average quarterly estimated tax payment
14obligation of $50,000 or more under Article 8 of this Act shall
15make all payments required by rules of the Department by
16electronic funds transfer. Beginning on October 1, 2002, a
17taxpayer who has a tax liability in the amount set forth in
18subsection (b) of Section 2505-210 of the Department of
19Revenue Law shall make all payments required by rules of the
20Department by electronic funds transfer. Beginning on October
211, 2002, a taxpayer who has a tax liability in the amount set
22forth in subsection (b) of Section 2505-210 of the Department
23of Revenue Law shall make all payments required by rules of the
24Department by electronic funds transfer.
25    (b) Any taxpayer who is not required to make payments by
26electronic funds transfer may make payments by electronic
		HB4417	- 3 -	LRB104 17610 HLH 31040 b
1funds transfer with the permission of the Department.
2    (c) All taxpayers required to make payments by electronic
3funds transfer and any taxpayers who wish to voluntarily make
4payments by electronic funds transfer shall make those
5payments in the manner authorized by the Department.
6    (d) The Department shall notify all taxpayers required to
7make payments by electronic funds transfer. All taxpayers
8notified by the Department shall make payments by electronic
9funds transfer for a minimum of one year beginning on October
101. In determining the threshold amounts under subsection (a),
11the Department shall calculate the averages as follows:
12        (1) the total liability under Article 7 for the
13    preceding tax year (and, prior to October 1, 2000, divided
14    by 12); or
15        (2) for purposes of estimated payments under Article
16    8, the total tax obligation of the taxpayer for the
17    previous tax year divided by 4.
18    (e) The Department shall adopt such rules as are necessary
19to effectuate a program of electronic funds transfer and the
20requirements of this Section.
21    (f) The Department may not impose fees or charges for the 
22payment by electronic funds transfer of taxes under this Act, 
23including, but not limited to, fees or charges for the 
24recovery of any convenience fee imposed by a credit card 
25issuer.
26(Source: P.A. 91-541, eff. 8-13-99; 92-492, eff. 1-1-02;
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192-846, eff. 8-23-02.)
2    (35 ILCS 5/605)  (from Ch. 120, par. 6-605)
3    Sec. 605. The Department shall [may] adopt rules and
4regulations for payment of taxes due under this Act by credit
5card [only when the Department is not required to pay a discount ]
6[fee charged by the credit card issuer].
7(Source: P.A. 87-1175; 87-1189.)
8    Section 99. Effective date. This Act takes effect upon
9becoming law.