IL SB3334

Amends Section 911 of the Illinois Income Tax Act to suspend the statute of limitations period for filing refund claims when an individual taxpayer is financially disabled.

Defines "financially disabled" as inability to manage financial affairs due to a medically determinable physical or mental impairment expected to result in death or last at least 12 continuous months.

Suspension of the limitation period does not apply if the taxpayer's spouse or another authorized person can act on the taxpayer's behalf regarding financial matters.

Maintains all existing refund claim filing deadlines and procedures when the taxpayer is not financially disabled.

Takes effect upon becoming law.