IL HB1074

Prohibits income tax return preparers and tax software companies from charging a separate fee for electronic filing of Illinois state income tax returns

Bans software companies from selling different versions of the same tax software where one version charges for e-filing and another does not

Imposes civil penalties of $500 for the first violation and $1,000 for each subsequent violation, with each charged fee constituting a separate violation

Penalties are assessed and collected by the Department of Revenue in the same manner as taxes under the Illinois Income Tax Act

Allows judicial review of Department decisions in the circuit court of the violator's county of residence, or in Sangamon or Cook County for non-residents