ESTATE/GEN-SKIPPING TRANSFER Senate SponsorsSen. Toi W. Hutchinson-Heather A. Steans and Omar Aquino House Sponsors(Rep. Gregory Harris) 6/5/2019SenatePublic Act . . . . . . . . . 101-0009 35 ILCS 35/1Amends the State Tax Preparer Oversight Act. Makes a technical change in a Section concerning the short title.Senate Floor Amendment No. 1 Deletes reference to:215 ILCS 124/1Adds reference to:35 ILCS 405/2from Ch. 120, par. 405A-235 ILCS 405/3from Ch. 120, par. 405A-335 ILCS 405/4from Ch. 120, par. 405A-4Replaces everything after the enacting clause. Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that no tax shall be imposed under the Act for persons dying on or after January 1, 2021 or for transfers made on or after January 1, 2021. Effective January 1, 2021, but only if an amendment to the Illinois Constitution permitting the taxation of income at a graduated rate is adopted prior to that date by the voters if Illinois.House Committee Amendment No. 1 Deletes reference to:35 ILCS 405/235 ILCS 405/335 ILCS 405/4Adds reference to:35 ILCS 405/1from Ch. 120, par. 405A-1Replaces everything after the enacting clause. Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Makes a technical change in a Section concerning the short title.House Floor Amendment No. 2 Deletes reference to:35 ILCS 405/1Adds reference to:30 ILCS 105/6z-8135 ILCS 5/203from Ch. 120, par. 2-20335 ILCS 105/2from Ch. 120, par. 439.235 ILCS 105/2d new35 ILCS 110/2from Ch. 120, par. 439.3235 ILCS 110/2d new35 ILCS 745/10215 ILCS 125/5-5from Ch. 111 1/2, par. 1413215 ILCS 125/5-10 new305 ILCS 5/Art. V-H heading new305 ILCS 5/5H-1 new305 ILCS 5/5H-2 new305 ILCS 5/5H-3 new305 ILCS 5/5H-4 new305 ILCS 5/5H-5 new305 ILCS 5/5H-6 new305 ILCS 5/5H-7 new305 ILCS 5/5H-8 new805 ILCS 8/5-10Replaces everything after the enacting clause. Amends the Use Tax Act and the Service Use Tax Act. Contains provisions concerning marketplace facilitators. Amends the Illinois Income Tax Act. Creates a deduction for trusts and estates for certain excess business losses. Creates an addition modification for corporations for certain foreign derived income. Amends the Illinois Public Aid Code. Imposes a managed care organization provider assessment. Amends the Illinois Public Aid Code to create a managed care organization provider assessment. Extends the amnesty period under the Tax Delinquency Amnesty Act and the Franchise Tax and License Fee Amnesty Act of 2007. Effective immediately.House Floor Amendment No. 3 Deletes reference to:35 ILCS 405/1Adds reference to:30 ILCS 105/6z-8135 ILCS 5/203from Ch. 120, par. 2-20335 ILCS 105/2from Ch. 120, par. 439.235 ILCS 105/2d new35 ILCS 110/2from Ch. 120, par. 439.3235 ILCS 110/2d new35 ILCS 745/10215 ILCS 125/5-5from Ch. 111 1/2, par. 1413215 ILCS 125/5-10 new305 ILCS 5/Art. V-H heading new305 ILCS 5/5H-1 new305 ILCS 5/5H-2 new305 ILCS 5/5H-3 new305 ILCS 5/5H-4 new305 ILCS 5/5H-5 new305 ILCS 5/5H-6 new305 ILCS 5/5H-7 new305 ILCS 5/5H-8 new805 ILCS 8/5-1035 ILCS 5/229 new35 ILCS 105/3-535 ILCS 110/3-535 ILCS 115/3-535 ILCS 120/2-520 ILCS 655/5.5from Ch. 67 1/2, par. 609.120 ILCS 655/13 new35 ILCS 5/201from Ch. 120, par. 2-20135 ILCS 5/21135 ILCS 5/22135 ILCS 10/5-535 ILCS 10/5-51 new35 ILCS 10/5-56 new65 ILCS 115/10-365 ILCS 115/10-10.3 new65 ILCS 115/10-10.4 new35 ILCS 105/3-535 ILCS 105/3-50from Ch. 120, par. 439.3-5035 ILCS 110/2from Ch. 120, par. 439.3235 ILCS 115/2from Ch. 120, par. 439.10235 ILCS 120/2-45from Ch. 120, par. 441-45805 ILCS 5/14.30from Ch. 32, par. 14.30805 ILCS 5/15.35from Ch. 32, par. 15.35805 ILCS 5/15.65from Ch. 32, par. 15.65805 ILCS 5/15.97from Ch. 32, par. 15.97Replaces everything after the enacting clause. Amends the Use Tax Act and the Service Use Tax Act. Contains provisions concerning marketplace facilitators. Extends the Manufacturing Machinery and Equipment Exemption to production related tangible personal property. Provides that the term "production related tangible personal property" includes certain supplies and consumables used in a manufacturing facility. Amends the Illinois Income Tax Act. Creates a credit for taxpayers who have been awarded a data center certificate of exemption. Provides that the amount of the income tax credit shall be 20% of the wages paid during the taxable year to a full-time or part-time employee of a construction contractor employed by a certified data center. Amends the Illinois Income Tax Act. Creates a deduction for trusts and estates for certain excess business losses. Creates an addition modification for corporations for certain foreign derived income. Amends the Illinois Public Aid Code. Imposes a managed care organization provider assessment. Amends the Illinois Public Aid Code to create a managed care organization provider assessment. Extends the amnesty period under the Tax Delinquency Amnesty Act and the Franchise Tax and License Fee Amnesty Act of 2007. Amends the Illinois Enterprise Zone Act. Creates a High Impact Business construction jobs credit and an Enterprise Zone construction jobs credit against the taxpayer's Illinois income taxes based on the incremental income tax attributable to laborers or workers employed at certain construction sites located in Enterprise Zones. Amends the Economic Development for a Growing Economy Tax Credit Act. Creates a New Construction EDGE Credit based on the incremental income tax attributable to laborers or workers employed at construction sites associated with EDGE projects. Amends the River Edge Redevelopment Zone Act. Creates a River Edge construction jobs credit based on the incremental income tax attributable to laborers or workers employed at certain construction sites in a River Edge Redevelopment Zone. Requires contractors and subcontractors associated with projects that receive credits under the amendatory Act to file certified payroll information with the Department of Labor and the Department of Commerce and Economic Opportunity. Amends the Business Corporation Act of 1983. Phases out certain franchise taxes. Effective immediately. 1/31/2019SenateFiled with Secretary by Sen. John J. Cullerton 1/31/2019SenateFirst Reading 1/31/2019SenateReferred to Assignments 2/20/2019SenateAssigned to Executive 3/6/2019SenateDo Pass Executive; 016-000-000 3/6/2019SenatePlaced on Calendar Order of 2nd Reading March 7, 2019 3/7/2019SenateSecond Reading 3/7/2019SenatePlaced on Calendar Order of 3rd Reading March 12, 2019 4/12/2019SenateRule 2-10 Third Reading Deadline Established As May 2, 2019 4/30/2019SenateSenate Floor Amendment No. 1 Filed with Secretary by Sen. John J. Cullerton 4/30/2019SenateSenate Floor Amendment No. 1 Referred to Assignments 4/30/2019SenateSenate Floor Amendment No. 1 Assignments Refers to Executive 5/1/2019SenateSenate Floor Amendment No. 1 Recommend Do Adopt Executive; 013-006-000 5/1/2019SenateRecalled to Second Reading 5/1/2019SenateSenate Floor Amendment No. 1 Adopted; J. Cullerton 5/1/2019SenatePlaced on Calendar Order of 3rd Reading 5/1/2019SenateThird Reading - Passed; 033-024-000 5/1/2019HouseArrived in House 5/1/2019HouseChief House Sponsor Rep. Michael J. Zalewski 5/2/2019HouseFirst Reading 5/2/2019HouseReferred to Rules Committee 5/7/2019HouseAssigned to Revenue & Finance Committee 5/10/2019HouseRule 19(a) / Re-referred to Rules Committee 5/21/2019HouseAssigned to Revenue & Finance Committee 5/21/2019HouseFinal Action Deadline Extended-9(b) May 31, 2019 5/26/2019HouseHouse Committee Amendment No. 1 Filed with Clerk by Rep. Michael J. Zalewski 5/26/2019HouseHouse Committee Amendment No. 1 Referred to Rules Committee 5/26/2019HouseHouse Committee Amendment No. 1 Rules Refers to Revenue & Finance Committee 5/27/2019HouseHouse Committee Amendment No. 1 Adopted in Revenue & Finance Committee; by Voice Vote 5/27/2019HouseDo Pass as Amended / Short Debate Revenue & Finance Committee; 009-005-000 5/27/2019HousePlaced on Calendar 2nd Reading - Short Debate 5/27/2019HouseSecond Reading - Short Debate 5/27/2019HouseHeld on Calendar Order of Second Reading - Short Debate 5/31/2019HouseHouse Floor Amendment No. 2 Filed with Clerk by Rep. Gregory Harris 5/31/2019HouseHouse Floor Amendment No. 2 Referred to Rules Committee 5/31/2019HouseHouse Floor Amendment No. 2 Rules Refers to Executive Committee 5/31/2019SenateChief Sponsor Changed to Sen. Toi W. Hutchinson 5/31/2019HouseAlternate Chief Sponsor Changed to Rep. Gregory Harris 5/31/2019SenateAdded as Chief Co-Sponsor Sen. Heather A. Steans 5/31/2019HouseHouse Floor Amendment No. 2 Recommends Be Adopted Executive Committee; 008-005-000 5/31/2019HouseFinal Action Deadline Extended-9(b) June 30, 2019 6/1/2019HouseHouse Floor Amendment No. 3 Filed with Clerk by Rep. Gregory Harris 6/1/2019HouseHouse Floor Amendment No. 3 Referred to Rules Committee 6/1/2019HouseHouse Floor Amendment No. 3 Rules Refers to Executive Committee 6/1/2019HouseHouse Floor Amendment No. 3 Recommends Be Adopted Executive Committee; 013-000-000 6/1/2019HouseHouse Floor Amendment No. 2 Adopted 6/1/2019HouseHouse Floor Amendment No. 3 Adopted 6/1/2019HousePlaced on Calendar Order of 3rd Reading - Short Debate 6/1/2019House3/5 Vote Required 6/1/2019HouseThird Reading - Short Debate - Passed 107-009-000 6/2/2019SenateSecretary's Desk - Concurrence House Amendment(s) 1, 2, 3 6/2/2019SenatePlaced on Calendar Order of Concurrence House Amendment(s) 1, 2, 3 - June 2, 2019 6/2/2019SenateHouse Committee Amendment No. 1 Motion to Concur Filed with Secretary Sen. Toi W. Hutchinson 6/2/2019SenateHouse Committee Amendment No. 1 Motion to Concur Referred to Assignments 6/2/2019SenateHouse Floor Amendment No. 2 Motion to Concur Filed with Secretary Sen. Toi W. Hutchinson 6/2/2019SenateHouse Floor Amendment No. 2 Motion to Concur Referred to Assignments 6/2/2019SenateHouse Floor Amendment No. 3 Motion to Concur Filed with Secretary Sen. Toi W. Hutchinson 6/2/2019SenateHouse Floor Amendment No. 3 Motion to Concur Referred to Assignments 6/2/2019SenateHouse Committee Amendment No. 1 Motion to Concur Be Approved for Consideration Assignments 6/2/2019SenateHouse Floor Amendment No. 2 Motion to Concur Be Approved for Consideration Assignments 6/2/2019SenateHouse Floor Amendment No. 3 Motion to Concur Be Approved for Consideration Assignments 6/2/2019SenateAdded as Co-Sponsor Sen. Omar Aquino 6/2/2019Senate3/5 Vote Required 6/2/2019SenateHouse Committee Amendment No. 1 Senate Concurs 049-008-001 6/2/2019SenateHouse Floor Amendment No. 2 Senate Concurs 049-008-001 6/2/2019SenateHouse Floor Amendment No. 3 Senate Concurs 049-008-001 6/2/2019SenateSenate Concurs 6/2/2019SenatePassed Both Houses 6/5/2019SenateSent to the Governor 6/5/2019SenateGovernor Approved 6/5/2019SenateEffective Date June 5, 2019 6/5/2019SenatePublic Act . . . . . . . . . 101-0009