Illinois SB 2140: SCH CD-RAISE CHARTER SCH LIMIT

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
SB2140

Introduced 2/7/2025, by Sen. Chapin Rose 

SYNOPSIS AS INTRODUCED:

35 ILCS 5/911 from Ch. 120, par. 9-911

 Amends the Illinois Income Tax Act. Provides that, if the claimant is entitled to a refund as a result of an audit by the Department of Revenue, and the time prescribed for the filing of a claim for refund has expired, the claimant may apply to the Director of Revenue in writing, in the form and manner prescribed by the Department of Revenue by rule, for an extension of the time for filing of a claim for refund, which shall not exceed 3 years from the conclusion of the Department's audit. The Director shall notify the claimant in writing of the approval or rejection of the claimant's request for an extension.

LRB104 08571 HLH 19957 b

A BILL FOR

SB2140LRB104 08571 HLH 19957 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 911 as follows:

6 (35 ILCS 5/911) (from Ch. 120, par. 9-911)

7 Sec. 911. Limitations on claims for refund. 

8 (a) In general. Except as otherwise provided in this Act:

9 (1) A claim for refund shall be filed not later than 3 

10 years after the date the return was filed (in the case of 

11 returns required under Article 7 of this Act respecting 

12 any amounts withheld as tax, not later than 3 years after 

13 the 15th day of the 4th month following the close of the 

14 calendar year in which such withholding was made), or one 

15 year after the date the tax was paid, whichever is the 

16 later; and

17 (2) No credit or refund shall be allowed or made with 

18 respect to the yea