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Bill

HB 3932

Relating to protecting beavers.

2025 Regular Session Introduced by Tom Andersen and 25 co-sponsors

Provides a one-year $711,000 appropriation to fund the Illinois Independent Tax Tribunal's operations for FY 2025 (GRF $628,300; Tribunal Fund $82,700), including prior-year costs.

Chapter 451, (2025 Laws): Effective date January 1, 2026.
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Bill Summary · HB 3932

Summary — HB 3932 (104th General Assembly)

Title shown: "Relating to protecting beavers." — Note: the enrolled/printed text of this bill is an appropriation for the Illinois Independent Tax Tribunal; the title appears inconsistent with the bill content.

Purpose and intent

HB 3932 provides a specific, one‑year appropriation to fund the ordinary and contingent operating expenses of the Illinois Independent Tax Tribunal for the fiscal year beginning July 1, 2025. The appropriation is intended to support tribunal operations and to cover certain prior‑year costs.

Key provisions

  • Section 1 — Appropriation from the General Revenue Fund:
    • $628,300 (or so much as may be necessary) is appropriated to the Illinois Independent Tax Tribunal for operational expenses.
  • Section 5 — Appropriation from the Illinois Independent Tax Tribunal Fund:
    • $82,700 (or so much as may be necessary) is appropriated to the Illinois Independent Tax Tribunal for operational expenses, including prior years' costs.
  • Total appropriation authorized: $711,000.
  • Section 99 (text) — Effective date stated as July 1, 2025; however, the enrolled bill (Chapter 451, 2025 Laws) lists an effective date of January 1, 2026 (see Procedural/Timeline below).

Who is affected

  • Primary: Illinois Independent Tax Tribunal — funding supports staffing, administrative costs and other operational needs for the tribunal's adjudicative functions.
  • Government finance: draws $628,300 from the State General Revenue Fund and $82,700 from the Tribunal Fund; modest budgetary impact relative to the state budget.
  • Indirectly affected: taxpayers and tax practitioners who use the tribunal for tax dispute resolution benefit from maintained tribunal operations.

Procedural / timeline highlights

  • Introduced by Rep. Robyn Gabel (filed Feb 25 / Mar 6, 2025).
  • Referred to relevant committees and underwent hearings/work sessions through March–June 2025.
  • Passed both chambers (final House/Senate actions in June 2025).
  • Governor signed: June 26, 2025.
  • Enrolled as Chapter 451, 2025 Laws. The enrolled bill lists an effective date of January 1, 2026 (despite the bill text’s Section 99 stating July 1, 2025).

Fiscal impact

  • One‑time annual appropriation of $711,000 for the FY beginning July 1, 2025, split between General Revenue ($628,300) and the Illinois Independent Tax Tribunal Fund ($82,700). The bill is narrowly focused on tribunal operations and prior‑year costs.

If you want, I can:
- Provide a brief description of the Illinois Independent Tax Tribunal’s role and functions, or
- Compare this appropriation to the tribunal’s recent budgets to show relative size/impact.

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

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