Tax breaks for Sears and the Chicago Mercantile Exchange got the most publicity out of legislation Illinois Gov. Pat Quinn signed last week.

But the measure also includes a requirement that by 2013, the state have an independent body to hear tax protests.

More than two dozen states have adopted the so-called "tax tribunals." But the fact Illinois does not was a major reason a national tax association gave the state a "D'' for fairness and efficiency last year.

Sen. Toi Hutchinson is an Olympia Fields Democrat and sponsor of the bill. She says the tribunal helps show that lawmakers are serious about reform.

Right now protests must be filed with the Revenue Department - the tax administrator. Critics say that's unfair.

The bill is SB397.