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Amends the Illinois Income Tax Act. Provides that, if a late discretionary hearing for a revised final assessment has been granted after a lien has attached, then the lien shall remain in full force except to the extent to which the final assessment may be reduced by a revised final assessment following the hearing or review. Effective immediately.
Introduced
Jan 26, 2026
Last Action
Jan 26, 2026
Session
IL 104th
Sponsors
1 primary · 0 co
First Reading
Referred to Rules Committee
Filed with the Clerk by Rep. Joe C. Sosnowski
Get a plain-English explanation of what this bill does, who it affects, and why it matters.
Referred to Rules Committee
Joe C. Sosnowski