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SB 227 Illinois Senate · 93rd Regular Session

CIGARETTES & TOBACCO-BAD DEBTS

Summary
Amends the Cigarette Tax Act, the Cigarette Use Tax Act, and the Tobacco Products Tax Act of 1995. Provides that, beginning on January 1, 2004, a distributor may deduct the amount of bad debts from the tax imposed under these Acts. Provides that "bad debt" means the taxes attributable to any portion of a debt owed to the distributor that is related to a sale of cigarettes or tobacco products subject to tax under these Acts, that is not otherwise deductible or excludable, that has become worthless or uncollectible, and that meets other criteria. Effective immediately.
Bill status failed 3 of 5 stages cleared
Introduction
Apr 2003
Committee Review
Jun 2003
Senate Passage
Apr 2003
House Passage
Governor
Introduced Apr 3, 2003 Last action Jan 11, 2005
Floor votes · Senate Apr 3, 2003

How they voted

30–21
Passed · 2 other
Total votes 53
Apr 3, 2003
D Democratic28
28 Yea
100% Yea
R Republican25
2 Yea 21 Nay 2
84% Nay
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
40
Key actions
6
Committee
9
Amendments
5
Jun 1, 2003
Committee
Rule 19(a) / Re-referred to Rules Committee
lower
May 1, 2003
Lower · Passed
Do Pass as Amended / Short Debate Revenue Committee; 009-000-000
lower
May 1, 2003
Lower · Passed
House Committee Amendment No. 1 Adopted by Voice Vote; Revenue Sub-committee
lower
May 1, 2003
Introduced
House Committee Amendment No. 1 Filed with Clerk by Revenue Committee
lower
Apr 8, 2003
Committee
Assigned to Revenue Committee
lower
Apr 3, 2003
Committee
Referred to Rules Committee
lower
Apr 3, 2003
Introduced
Arrived in House
lower
Apr 3, 2003
Senate · Passed
Senate Vote: pass (30-21-2)
senate
Apr 2, 2003
Upper · Passed
Senate Floor Amendment No. 1 Adopted; Link
upper
Apr 2, 2003
Upper · Passed
Senate Floor Amendment No. 1 Be Adopted Revenue; 008-000-000
upper
Apr 2, 2003
Introduced
Senate Floor Amendment No. 1 Rules Refers to Revenue
upper
Apr 2, 2003
Committee
Senate Floor Amendment No. 1 Referred to Rules
upper
Apr 2, 2003
Introduced
Senate Floor Amendment No. 1 Filed with Secretary by Sen. Terry Link
upper
Feb 19, 2003
Upper · Passed
Do Pass Revenue; 009-001-000
upper
Feb 6, 2003
Committee
Assigned to Revenue
upper
Feb 5, 2003
Committee
Referred to Rules
upper
0 primary · 1 co-sponsor

Sponsors

No sponsor information available.