UPIA-FAILURE TO FILE Senate SponsorsSen. William E. Brady House Sponsors(Rep. Peter Breen) 1/9/2019SenateSession Sine Die 35 ILCS 735/3-3from Ch. 120, par. 2603-335 ILCS 735/3-9from Ch. 120, par. 2603-9Amends 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 of Revenue has initiated an audit or investigation of the taxpayer. Provides that the penalty shall be abated 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 investigation. Effective January 1, 2018.Senate Committee Amendment No. 1 Makes a technical clarification. 2/7/2017SenateFiled with Secretary by Sen. Pamela J. Althoff 2/7/2017SenateFirst Reading 2/7/2017SenateReferred to Assignments 2/15/2017SenateAssigned to Revenue 3/1/2017SenatePostponed - Revenue 3/8/2017SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. Pamela J. Althoff 3/8/2017SenateSenate Committee Amendment No. 1 Referred to Assignments 3/9/2017SenatePostponed - Revenue 3/15/2017SenateSenate Committee Amendment No. 1 Assignments Refers to Revenue 3/15/2017SenateSenate Committee Amendment No. 1 Adopted 3/16/2017SenateDo Pass as Amended Revenue; 008-000-000 3/16/2017SenatePlaced on Calendar Order of 2nd Reading March 28, 2017 3/30/2017SenateSecond Reading 3/30/2017SenatePlaced on Calendar Order of 3rd Reading April 4, 2017 4/26/2017SenateThird Reading - Passed; 057-000-000 4/26/2017HouseArrived in House 4/26/2017HouseChief House Sponsor Rep. Peter Breen 4/26/2017HouseFirst Reading 4/26/2017HouseReferred to Rules Committee 5/3/2017HouseAssigned to Revenue & Finance Committee 5/11/2017HouseTo Sales and Other Taxes Subcommittee 5/19/2017HouseCommittee Deadline Extended-Rule 9(b) May 26, 2017 5/26/2017HouseFinal Action Deadline Extended-9(b) May 31, 2017 5/31/2017HouseRule 19(a) / Re-referred to Rules Committee 9/30/2018SenateChief Sponsor Changed to Sen. William E. Brady 1/9/2019SenateSession Sine Die