On June 16, 2025, Illinois Governor J.B. Pritzker signed House Bill 2755 (âH.B. 2755â) into law, which includes comprehensive amnesty programs covering taxes administered by both the Illinois Department of Revenue (the âDepartmentâ) and the Office of the Secretary of State of Illinois (the âSecretary of Stateâ). The legislation also introduces a new amnesty program for remote retailers under the stateâs Remote Retailer Occupation Tax. Under each program, in exchange for payment of any outstanding…
On June 5, 2019, the Illinois legislature enacted Public Act 101-0009 which includes comprehensive amnesty programs covering taxes administered by both the Illinois Department of Revenue (the âDepartmentâ) and the Office of the Secretary of State of Illinois (the âSecretary of Stateâ). Taxes covered by these programs include the corporate and individual income taxes, the Retailersâ Occupation Tax, the Use Tax, and the Illinois franchise tax. The amnesty programs run for the period October 1, 2019 through November 15, 2019, and, under both programs, 100% of penalties and interest will be waived in exchange for payment of any outstanding tax liability due. Unlike previous amnesty programs, taxpayers will not be punished for not participating — that is, Illinois will not impose double penalties and double interest on tax assessments issued after the amnesty period closes.