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HB4511 • 2026
INC TX-LIENS
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.
INC TX-LIENS
Rule 19(a) / Re-referred to Rules Committee
Assigned to Revenue & Finance Committee
First Reading
Referred to Rules Committee
Filed with the Clerk by Rep. Joe C. Sosnowski
INC TX-LIENS
Illinois General Assembly - Full Text of HB4511 Select Language × The Illinois General Assembly offers the Google Translate™ service for visitor convenience. In no way should it be considered accurate as to the translation of any content herein. Visitors of the Illinois General Assembly website are encouraged to use other translation services available on the internet. The English language version is always the official and authoritative version of this website. NOTE: To return to the original English language version, select the "Show Original" button on the Google Translate™ menu bar at the top of the window. 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Full Text of HB4511 Home Legislation Full Text HB4511 - 104th General Assembly Bill Status Full Text Votes Witness Slips Select Menu Bill Status Full Text Votes Witness Slips Printer Friendly Version Introduced Printer Friendly Version Introduced Open PDF 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 HB4511 LRB104 16361 HLH 29748 b 1 AN ACT concerning revenue. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Illinois Income Tax Act is amended by 5 changing 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 9 to pay the same after demand, the amount (including any 10 interest, additional amount, addition to tax, or assessable 11 penalty, together with any costs that may accrue in addition 12 thereto) shall be a lien in favor of the State of Illinois upon 13 all property and rights to property, whether real or personal, 14 belonging to such person. 15 (b) Unless another date is specifically fixed by law, the 16 lien imposed by subsection (a) of this Section shall arise at 17 the time the assessment is made and shall continue until the 18 liability for the amount so assessed (or a judgment against 19 the taxpayer arising out of such liability) is satisfied or 20 becomes unenforceable by reason of lapse of time. 21 (c) Deficiency procedure. If the lien arises from an 22 assessment pursuant to a notice of deficiency, such lien shall 23 not attach and the notice referred to in this Section shall not HB4511 - 2 - LRB104 16361 HLH 29748 b 1 be filed until all proceedings in court for review of such 2 assessment have terminated or the time for the taking thereof 3 has expired without such proceedings being instituted. If a 4 late discretionary hearing has been granted pursuant to 5 subsection (d) of Section 908 of this Act after a lien has 6 attached, that lien shall remain in full force except to the 7 extent to which the final assessment may be reduced by a 8 revised final assessment following the hearing or review. 9 (d) Notice of lien. The lien created by assessment shall 10 terminate unless a notice of lien is filed, as provided in 11 Section 1103 hereof, within 3 years from the date all 12 proceedings in court for the review of such assessment have 13 terminated or the time for the taking thereof has expired 14 without such proceedings being instituted. Where the lien 15 results from the filing of a return without payment of the tax 16 or penalty shown therein to be due, the lien shall terminate 17 unless a notice of lien is filed within 3 years from the date 18 such return was filed with the Department. For the purposes of 19 this subsection (d), a tax return filed before the last day 20 prescribed by law, including any extension thereof, shall be 21 deemed to have been filed on such last day. The time limitation 22 period on the Department's right to file a notice of lien shall 23 not run (1) during any period of time in which the order of any 24 court has the effect of enjoining or restraining the 25 Department from filing such notice of lien, or (2) during the 26 term of a repayment plan that taxpayer has entered into with HB4511 - 3 - LRB104 16361 HLH 29748 b 1 the Department, as long as taxpayer remains in compliance with 2 the terms of the repayment plan. 3 (Source: P.A. 97-507, eff. 8-23-11; 98-446, eff. 8-16-13.) 4 Section 99. Effective date. This Act takes effect upon 5 becoming law. Footer Disclaimer This site is maintained for the Illinois General Assembly by the Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706. Contact ILGA Webmaster ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies. Read About Cookies ILGA.GOV 2026 ILGA.gov | All Rights Reserved | ADA | Disclaimers | Learn This site is maintained for the Illinois General Assembly by the Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706. Contact ILGA Webmaster ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies. Read About Cookies ILGA.GOV 2026 ILGA.gov | All Rights Reserved | ADA | Disclaimers | Learn