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Full Text of HB5794
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HB5794 - 104th General Assembly
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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB5794
Introduced 5/27/2026, by Rep. Bob Morgan
SYNOPSIS AS INTRODUCED:
New Act
Creates the Anti-Weaponization Fund Tax Act. Imposes a tax upon any
resident of the State who receives compensation from the
Anti-Weaponization Fund established by the United States Department of
Justice as a result of the settlement agreement in Trump v. Internal
Revenue Service in an amount equal to 100% of that compensation. Contains
provisions concerning returns. Provides that the proceeds from the tax
shall be deposited into the General Revenue Fund. Effective immediately.
LRB104 22159 HLH 38389 b
A BILL FOR
HB5794
LRB104 22159 HLH 38389 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 1.
Short title.
This Act may be cited as the
5
Anti-Weaponization Fund Tax Act.
6
Section 5.
Definitions.
As used in this Act:
7
"Anti-Weaponization Fund" means the Fund established by
8
the United States Department of Justice as a result of the
9
settlement agreement in Trump v. Internal Revenue Service, No.
10
1:26-cv-20609 (S.D. Fla.).
11
"Department" means the Department of Revenue.
12
"Resident" has the meaning given to that term in Section
13
1501 of the Illinois Income Tax Act.
14
"Taxpayer" means a person who incurs a tax liability under
15
this Act.
16
Section 10.
Tax imposed.
Notwithstanding any other
17
provision of law, any resident of the State who receives
18
compensation from the Anti-Weaponization Fund shall, within 30
19
days after receiving that compensation, pay to the Department
20
of Revenue a tax in an amount equal to 100% of that
21
compensation.
HB5794
- 2 -
LRB104 22159 HLH 38389 b
1
Section 15.
Return.
The taxpayer's payment under Section
2
10 shall be accompanied by a return signed by the taxpayer on a
3
form prescribed by the Department.
4
Any person required to file a return under this Act who
5
willfully files a false or incomplete return is guilty of a
6
Class A misdemeanor.
7
Section 20.
Powers of Department.
The Department shall
8
have full power to administer and enforce this Act; to collect
9
all taxes, penalties, and interest due under this Act; to
10
dispose of taxes, penalties, and interest so collected in the
11
manner provided in this Act; and to determine all rights to
12
credit memoranda or refunds arising on account of the
13
erroneous payment of tax, penalty, or interest under this Act.
14
Section 25.
Deposit into General Revenue Fund.
The
15
proceeds from the tax collected under this Act shall be
16
deposited into the General Revenue Fund.
17
Section 30.
Incorporation.
All of the provisions of
18
Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
19
6c, 7, 8, 9, 10, 11 and 12 of the Retailers' Occupation Tax Act
20
and Section 3-7 of the Uniform Penalty and Interest Act that
21
are not inconsistent with this Act shall apply to the subject
22
matter of this Act to the same extent as if those provisions
23
were included in this Act.
HB5794
- 3 -
LRB104 22159 HLH 38389 b
1
Section 35.
Rulemaking.
The Department shall adopt rules
2
to implement and enforce the provisions of this Act.
3
Section 99.
Effective date.
This Act takes effect upon
4
becoming law.
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