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HB 2755

Relating to funding public safety; prescribing an effective date.

2025 Regular Session Introduced by Paul Evans

The act creates an Oct–Nov 2025 tax amnesty for eligible past liabilities and caps retailer discounts at $1,000 per month, plus designates Emmett Till Day.

In committee upon adjournment.
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WeVote Research Nonpartisan
Bill Summary · HB 2755

HB 2755 — REVENUE-VARIOUS (Public Act 104‑0006) — Summary

Status: Enacted (Public Act 104‑0006). Governor approved June 16, 2025. Multiple provisions have staggered effective dates (see below).

Main purpose / overview

HB 2755 began as a short bill to add a State commemorative date (Emmett Till Day) but, through floor and committee amendments, became an omnibus “revenue‑various” act containing (1) the Emmett Till Day designation and (2) several tax and revenue provisions — most notably a new tax amnesty period and changes to retailer discount limits under the Use Tax Act. The Act reorganizes and amends multiple Illinois statutes affecting the Department of Revenue, funds distribution, and tax administration.

Key provisions

  • Emmett Till Day

    • Amends the State Commemorative Dates Act to add Section 200.
    • Designates July 25 of each year as “Emmett Till Day,” to be observed statewide in honor and remembrance of Emmett Till.

  • Tax Delinquency Amnesty (Tax Delinquency Amnesty Act amendments)

    • Establishes an additional amnesty period from October 1, 2025 through November 15, 2025 (the Act also references prior amnesty windows in 2003, 2010, and 2019).
    • Amnesty is conditioned on payment of all taxes due for the specified eligible taxable periods; failure to pay all taxes for a period invalidates amnesty for that period.
    • Excludes taxpayers who are subjects of criminal investigations or pending civil/criminal litigation concerning state tax nonpayment, delinquency, or fraud.
    • Voluntary payments may be made by cash, check, guaranteed remittance, or ACH debit.
    • Allocation of proceeds: amounts that otherwise would go to the General Revenue Fund are deposited one‑half to the Common School Fund and one‑half to the General Revenue Fund. Additionally, 2% of collections are deposited into the Tax Compliance and Administration Fund to cover Department of Revenue administration costs (subject to appropriation).

  • Use Tax Act — retailer discount cap (35 ILCS 105/9)

    • Limits the aggregate discount (the small‑retailer reimbursement for collecting tax) available across multiple tax acts and returns to $1,000 per month beginning with returns due on or after January 1, 2025.
    • Clarifies discount calculation interactions with sales tax holiday rate provisions and transaction‑level remitters; preserves existing rules on discount eligibility and revocation in certain circumstances.

  • Effective date sequencing and other technical changes

    • The Act contains multiple articles with staggered effective dates. Generally the Act takes effect on becoming law, but specified Articles take effect on July 1, 2025 or January 1, 2026 as detailed in the enrolled bill (see “Effective dates” below).
    • Senate amendments also revised the short title and made other conforming edits across tax statutes.

Who is affected

  • Taxpayers with eligible prior tax liabilities who pay during the amnesty window (Oct 1–Nov 15, 2025) — may receive abatement of certain penalties/interests and protection from civil/criminal prosecution for the covered periods, subject to exclusions and conditions.
  • Retailers and businesses that collect use and sales taxes — will face a capped aggregate monthly discount reimbursement ($1,000) beginning with returns due on/after Jan 1, 2025.
  • Department of Revenue — will administer the amnesty program and use a portion (2%) of amnesty receipts to cover administration (via Tax Compliance & Administration Fund).
  • State funds — revenue distribution adjusted for amnesty receipts (Common School Fund and General Revenue Fund split).

Effective dates & timeline

  • Governor approved: June 16, 2025. Enacted as Public Act 104‑0006.
  • Some provisions effective June 16, 2025; others effective July 1, 2025; several tax‑code changes noted to take effect January 1, 2026. (The enrolled version specifies which Articles and sections take effect on each date — consult the Public Act text for section‑by‑section effective dates.)

Procedural history (high level)

  • Introduced February 12, 2025 (originally as a commemorative‑date bill).
  • Passed both houses following multiple Senate floor and committee amendments that expanded the bill into a multi‑article revenue package.
  • Sent to Governor June 12, 2025; approved June 16, 2025.

Notes / implications

  • The final Act is an omnibus vehicle: readers should consult the enrolled Public Act text for precise statutory language, exclusions, and the exact effective date for each Article/section.
  • Taxpayers considering participation in the amnesty should confirm eligibility, required payments, and exclusions (e.g., ongoing investigations or litigation). Retailers should review reporting practices to calculate discount impact under the $1,000 monthly cap.

Compiled from official sources — confirm details with the bill’s official record.

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