IL HB2444

Amends the Illinois Income Tax Act Section 909 to allow taxpayers to carry forward tax refunds to the following taxable year.

Requires the Department of Revenue to print appropriate explanations and spaces on income tax return forms to enable taxpayers to elect to carry forward their refund to the next taxable year.

Maintains existing provisions allowing the Department to credit overpayments against tax liabilities and refund any balance to the taxpayer.

Preserves existing procedures for refund claims, denials, protests, and appeals to the Illinois Independent Tax Tribunal.