March 18, 2021
This Regulatory Update includes significant announcements and information that may impact your respective practice areas.
--Expansion of COVID-19 Vaccine Eligibility
--Metrics-Based Pathway for Illinois to Fully Reopen
--Governor Announces Income Tax Filing Extension
--Estimated Payment Calculation
COVID-19 VACCINE EXPANDING TO NEARLY ALL ADULTS IN APRIL
This afternoon, Governor Pritzker announced that almost all Illinois residents 16 and older will be eligible for a COVID-19 vaccine beginning April 12. The expansion excludes residents of Chicago, where the city received its own dedicated shipment of vaccine doses and sets its own eligibility guidelines. Officials there are expanding eligibility to those 16 and older who have risk-associated health conditions on March 29th. See Coronavirus Illinois for vaccine information.
BRIDGE TO PHASE 5
The Governor also announced this afternoon reduction of mitigation measures of the Restore Illinois Plan, a hybrid entitled Phase 4.5. This hybrid plan gradually rolls back mitigation regulations while maintaining public health from the COVID-19 Virus. See Pathway to Reopen release. See also A Bridge to Phase 5 Fact Sheet.
ILLINOIS DEPARTMENT OF REVENUE-INCOME TAX FILING EXTENSION & ESTIMATED PAYMENTS
Governor Pritzker, on behalf of the Illinois Department of Revenue, announced that state income tax filing and payment deadlines will follow the recently announced federal filing deadlines from April 15, 2021 to May 17, 2021. Similar to the IRS Commissioner’s determination on federal returns, the extension does not apply to estimated tax payments that are due on April 15th. These payments are still due on April 15 and can be based on either 100% of estimated or 90% of actual liability for 2021, or 100% of actual liabilities for 2019 or 2020. See IDOR release.