IllinoisSB2140104th General Assembly (2025–2026)Senate

INC TX-EXTENSIONS

Sponsored By: Chapin Rose (Republican)

In Committee

Summary

Amends the Illinois Income Tax Act. Provides that, if the claimant is entitled to a refund as a result of an audit by the Department of Revenue, and the time prescribed for the filing of a claim for refund has expired, the claimant may apply to the Director of Revenue in writing, in the form and manner prescribed by the Department of Revenue by rule, for an extension of the time for filing of a claim for refund, which shall not exceed 3 years from the conclusion of the Department's audit. The Director shall notify the claimant in writing of the approval or rejection of the claimant's request for an extension.

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Chapin Rose

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. Referred to Assignments

    2/7/2025Senate
  2. First Reading

    2/7/2025Senate
  3. Filed with Secretary by Sen. Chapin Rose

    2/7/2025Senate

Bill Text

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