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Jamihlia Johnson

As seen in: JD Supra
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Illinois Announces Tax Amnesty Programs Saving Taxpayers and Remote Retailers Interest and Penalties | JD Supra

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By Kathleen Lach, Jamihlia Johnson
| JD Supra
On June 16, 2025, the Illinois legislature enacted H.B. 2755 (Public Act 104-0006), which made significant taxpayer-friendly amendments to The Tax Delinquency Amnesty Act (TDAA) and The Retailers’ Occupational Tax (ROT) Act. Illinois has introduced a novel Remote Retailer Amnesty Program (RRAP) potentially saving Remote Retailers penalties and interest for missed state and local ROT filings and tax payments from prior years.
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