Illinois HB 4511: REGULATION-TECH

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
HB4511

Introduced 1/26/2026, by Rep. Joe C. Sosnowski 

SYNOPSIS AS INTRODUCED:

35 ILCS 5/1101 from Ch. 120, par. 11-1101

 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.

LRB104 16361 HLH 29748 b

A BILL FOR

HB4511LRB104 16361 HLH 29748 b

1 AN ACT concerning revenue.

2 Be it enacted by the People of the State of Illinois, 

3represented in the General Assembly:

4 Section 5. The Illinois Income Tax Act is amended by 

5changing Section 1101 as follows:

6 (35 ILCS 5/1101) (from Ch. 120, par. 11-1101)

7 Sec. 1101. Lien for Tax. 

8 (a) If any person liable to pay any tax neglects or refuses 

9to pay the same after demand, the amount (including any 

10interest, additional amount, addition to tax, or assessable 

11penalty, together with any costs that may accrue in addition 

12thereto) shall be a lien in favor of the State of Illinois upon 

13all property and rights to property, whether real or personal, 

14belonging to such person.

15 (b) Unless another date is specifically fixed by law, the 

16lien imposed by subsection (a) of this Section shall arise at 

17the time the assessment is made and shall continue until the 

18liability for the amount so assessed (or a judgment against 

19the taxpayer arising out of such liability) is satisfied or 

20becomes unenforceable by reason of lapse of time.

21 (c) Deficiency procedure. If the lien arises from an 

22assessme