SB 3800

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Full Text of SB3800
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	SB3800 - 104th General Assembly
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			Senate Amendment 001
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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB3800
Introduced 2/6/2026, by Sen. Celina Villanueva
SYNOPSIS AS INTRODUCED:
35 ILCS 5/917	  from Ch. 120, par. 9-917
Amends the Illinois Income Tax Act. Provides that the Director of Revenue may exchange information with the Department of Labor for the purpose of administering and enforcing Acts within the Department of Labor's statutory authority.
LRB104 19240 HLH 32686 b
A BILL FOR
		SB3800		LRB104 19240 HLH 32686 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 Section 917 as follows:
6    (35 ILCS 5/917)  (from Ch. 120, par. 9-917)
7    Sec. 917. Confidentiality and information sharing.
8    (a) Confidentiality. Except as provided in this Section,
9all information received by the Department from returns filed
10under this Act, or from any investigation conducted under the
11provisions of this Act, shall be confidential, except for
12official purposes within the Department or pursuant to
13official procedures for collection of any State tax or
14pursuant to an investigation or audit by the Illinois State
15Scholarship Commission of a delinquent student loan or
16monetary award or enforcement of any civil or criminal penalty
17or sanction imposed by this Act or by another statute imposing
18a State tax, and any person who divulges any such information
19in any manner, except for such purposes and pursuant to order
20of the Director or in accordance with a proper judicial order,
21shall be guilty of a Class A misdemeanor. However, the
22provisions of this paragraph are not applicable to information
23furnished to (i) the Department of Healthcare and Family
		SB3800	- 2 -	LRB104 19240 HLH 32686 b
1Services (formerly Department of Public Aid), State's
2Attorneys, and the Attorney General for child support
3enforcement purposes and (ii) a licensed attorney representing
4the taxpayer where an appeal or a protest has been filed on
5behalf of the taxpayer. If it is necessary to file information
6obtained pursuant to this Act in a child support enforcement
7proceeding, the information shall be filed under seal. The
8furnishing upon request of the Auditor General, or his or her
9authorized agents, for official use of returns filed and
10information related thereto under this Act is deemed to be an
11official purpose within the Department within the meaning of
12this Section.
13    (b) Public information. Nothing contained in this Act
14shall prevent the Director from publishing or making available
15to the public the names and addresses of persons filing
16returns under this Act, or from publishing or making available
17reasonable statistics concerning the operation of the tax
18wherein the contents of returns are grouped into aggregates in
19such a way that the information contained in any individual
20return shall not be disclosed.
21    (c) Governmental agencies.
22        (1) The Director may make available to the Secretary
23    of the Treasury of the United States or his delegate, or
24    the proper officer or his delegate of any other state
25    imposing a tax upon or measured by income, for exclusively
26    official purposes, information received by the Department
		SB3800	- 3 -	LRB104 19240 HLH 32686 b
1    in the administration of this Act, but such permission
2    shall be granted only if the United States or such other
3    state, as the case may be, grants the Department
4    substantially similar privileges.
5        (2) The Director may exchange information with the
6    Department of Healthcare and Family Services and the
7    Department of Human Services (acting as successor to the
8    Department of Public Aid under the Department of Human
9    Services Act) for the purpose of verifying sources and
10    amounts of income and for other purposes directly
11    connected with the administration of this Act, the
12    Illinois Public Aid Code, and any other health benefit
13    program administered by the State.
14        (3) The Director may exchange information with the
15    Director of the Department of Employment Security for the
16    purpose of verifying sources and amounts of income and for
17    other purposes directly connected with the administration
18    of this Act and Acts administered by the Department of
19    Employment Security.
20        (4) The Director may make available to the Illinois
21    Workers' Compensation Commission information regarding
22    employers for the purpose of verifying the insurance
23    coverage required under the Workers' Compensation Act and
24    Workers' Occupational Diseases Act.
25        (5) The Director may exchange information with the
26    Illinois Department on Aging for the purpose of verifying
		SB3800	- 4 -	LRB104 19240 HLH 32686 b
1    sources and amounts of income for purposes directly
2    related to confirming eligibility for participation in the
3    programs of benefits authorized by the Senior Citizens and
4    Persons with Disabilities Property Tax Relief and
5    Pharmaceutical Assistance Act.
6        (6) The Director may exchange information with the
7    State Treasurer's Office and the Department of Employment
8    Security for the purpose of implementing, administering,
9    and enforcing the Illinois Secure Choice Savings Program
10    Act.
11        (7) The Director may exchange information with the
12    State Treasurer's Office for the purpose of administering
13    the Revised Uniform Unclaimed Property Act or successor
14    Acts.
15        (8) The Director may make information available to the
16    Secretary of State for the purpose of administering
17    Section 5-901 of the Illinois Vehicle Code.
18        (9) The Director may exchange information with the
19    State Treasurer's Office for the purpose of administering
20    the Illinois Higher Education Savings Program established
21    under Section 16.8 of the State Treasurer Act.
22        (10) The Director may make individual income tax
23    information available to the State health benefits
24    exchange, as defined in Section 513, if the disclosure is
25    authorized by the taxpayer pursuant to Section 513.
26        (11) The Director may exchange information with the 
		SB3800	- 5 -	LRB104 19240 HLH 32686 b
1    Department of Labor for the purpose of administering and 
2    enforcing Acts within the Department of Labor's statutory 
3    authority.
4        (12) The Director may make available to any State
5    agency, including the Illinois Supreme Court, which
6    licenses persons to engage in any occupation, information
7    that a person licensed by such agency has failed to file
8    returns under this Act or pay the tax, penalty and
9    interest shown therein, or has failed to pay any final
10    assessment of tax, penalty or interest due under this Act.
11        (13) The Director may make available to any State
12    agency, including the Illinois Supreme Court, information
13    regarding whether a bidder, contractor, or an affiliate of
14    a bidder or contractor has failed to file returns under
15    this Act or pay the tax, penalty, and interest shown
16    therein, or has failed to pay any final assessment of tax,
17    penalty, or interest due under this Act, for the limited
18    purpose of enforcing bidder and contractor certifications.
19    For purposes of this Section, the term "affiliate" means
20    any entity that (1) directly, indirectly, or
21    constructively controls another entity, (2) is directly,
22    indirectly, or constructively controlled by another
23    entity, or (3) is subject to the control of a common
24    entity. For purposes of this subsection (c) [(a)], an entity
25    controls another entity if it owns, directly or
26    individually, more than 10% of the voting securities of
		SB3800	- 6 -	LRB104 19240 HLH 32686 b
1    that entity. As used in this subsection (c) [(a)], the term
2    "voting security" means a security that (1) confers upon
3    the holder the right to vote for the election of members of
4    the board of directors or similar governing body of the
5    business or (2) is convertible into, or entitles the
6    holder to receive upon its exercise, a security that
7    confers such a right to vote. A general partnership
8    interest is a voting security.
9        (14) The Director may make available to any State
10    agency, including the Illinois Supreme Court, units of
11    local government, and school districts, information
12    regarding whether a bidder or contractor is an affiliate
13    of a person who is not collecting and remitting Illinois
14    Use taxes, for the limited purpose of enforcing bidder and
15    contractor certifications.
16        (15) The Director may also make available to the
17    Secretary of State information that a corporation which
18    has been issued a certificate of incorporation by the
19    Secretary of State has failed to file returns under this
20    Act or pay the tax, penalty and interest shown therein, or
21    has failed to pay any final assessment of tax, penalty or
22    interest due under this Act. An assessment is final when
23    all proceedings in court for review of such assessment
24    have terminated or the time for the taking thereof has
25    expired without such proceedings being instituted. For
26    taxable years ending on or after December 31, 1987, the
		SB3800	- 7 -	LRB104 19240 HLH 32686 b
1    Director may make available to the Director or principal
2    officer of any Department of the State of Illinois,
3    information that a person employed by such Department has
4    failed to file returns under this Act or pay the tax,
5    penalty and interest shown therein. For purposes of this
6    paragraph, the word "Department" shall have the same
7    meaning as provided in Section 3 of the State Employees
8    Group Insurance Act of 1971.
9    (d) The Director shall make available for public
10inspection in the Department's principal office and for
11publication, at cost, administrative decisions issued on or
12after January 1, 1995. These decisions are to be made
13available in a manner so that the following taxpayer
14information is not disclosed:
15        (1) The names, addresses, and identification numbers
16    of the taxpayer, related entities, and employees.
17        (2) At the sole discretion of the Director, trade
18    secrets or other confidential information identified as
19    such by the taxpayer, no later than 30 days after receipt
20    of an administrative decision, by such means as the
21    Department shall provide by rule.
22    The Director shall determine the appropriate extent of the
23deletions allowed in paragraph (2). In the event the taxpayer
24does not submit deletions, the Director shall make only the
25deletions specified in paragraph (1).
26    The Director shall make available for public inspection
		SB3800	- 8 -	LRB104 19240 HLH 32686 b
1and publication an administrative decision within 180 days
2after the issuance of the administrative decision. The term
3"administrative decision" has the same meaning as defined in
4Section 3-101 of Article III of the Code of Civil Procedure.
5Costs collected under this Section shall be paid into the Tax
6Compliance and Administration Fund.
7    (e) Nothing contained in this Act shall prevent the
8Director from divulging information to any person pursuant to
9a request or authorization made by the taxpayer, by an
10authorized representative of the taxpayer, or, in the case of
11information related to a joint return, by the spouse filing
12the joint return with the taxpayer.
13(Source: P.A. 102-61, eff. 7-9-21; 102-129, eff. 7-23-21;
14102-799, eff. 5-13-22; 102-813, eff. 5-13-22; 102-941, eff.
157-1-22; 103-154, eff. 6-30-23.)