Illinois House Bill 3157 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Democrat 2-0)
Status: Passed on August 16 2013 - 100% progression
Action: 2013-08-16 - Public Act . . . . . . . . . 98-0478
Text: Latest bill text (Chaptered) [HTML]

Amends the Illinois Income Tax Act. In a Section concerning apportionment of business income, provides that, if the apportionment provisions do not fairly represent the market for the person's goods, services, or other sources of business income (instead of "the extent of a person's business activity in this State"), a person may petition for, or the Director may permit or require, the following: (1) separate accounting; (2) the exclusion of any one or more factors; (3) the inclusion of one or more additional factors; or (4) the employment of any other method to effectuate an equitable allocation and apportionment of the person's business income. Makes changes concerning gains or losses included in the net income of a nonresident partners and shareholders. Makes changes concerning unitary business groups. Makes other changes.

INC TX-APPORTIONMENT

Rep. Marcus Evans [D]

Sen. John Sullivan [D]

2013-05-28 - House - Concurrence in House (Y: 117 N: 0 NV: 0 Abs: 0) [PASS]
2013-05-23 - Senate - Third Reading in Senate (Y: 56 N: 0 NV: 3 Abs: 0) [PASS]
2013-04-09 - House - Third Reading in House (Y: 111 N: 0 NV: 0 Abs: 3) [PASS]

Date	Chamber	Action
2013-08-16	House	Public Act . . . . . . . . . 98-0478
2013-08-16	House	Effective Date January 1, 2014
2013-08-16	House	Governor Approved
2013-06-19	House	Sent to the Governor
2013-05-28	House	Passed Both Houses
2013-05-28	House	House Concurs
2013-05-28	House	Senate Committee Amendment No. 1 House Concurs 117-000-000
2013-05-28	House	Senate Committee Amendment No. 1 Motion to Concur Recommends Be Adopted Rules Committee; 005-000-000
2013-05-23	House	Senate Committee Amendment No. 1 Motion to Concur Referred to Rules Committee
2013-05-23	House	Senate Committee Amendment No. 1 Motion Filed Concur Rep. Marcus C. Evans, Jr.
2013-05-23	House	Placed on Calendar Order of Concurrence Senate Amendment(s) 1
2013-05-23	House	Arrived in House
2013-05-23	Senate	Third Reading - Passed; 056-000-000
2013-05-20	Senate	Placed on Calendar Order of 3rd Reading May 21, 2013
2013-05-20	Senate	Second Reading
2013-05-09	Senate	Placed on Calendar Order of 2nd Reading May 14, 2013
2013-05-09	Senate	Do Pass as Amended Revenue; 009-000-000
2013-05-08	Senate	Senate Committee Amendment No. 1 Adopted
2013-05-07	Senate	Senate Committee Amendment No. 1 Assignments Refers to Revenue
2013-05-07	Senate	Postponed - Revenue
2013-05-07	Senate	Senate Committee Amendment No. 1 Referred to Assignments
2013-05-07	Senate	Senate Committee Amendment No. 1 Filed with Secretary by Sen. John M. Sullivan
2013-04-24	Senate	Assigned to Revenue
2013-04-12	Senate	Referred to Assignments
2013-04-12	Senate	First Reading
2013-04-12	Senate	Chief Senate Sponsor Sen. John M. Sullivan
2013-04-10	Senate	Placed on Calendar Order of First Reading April 11, 2013
2013-04-10	Senate	Arrive in Senate
2013-04-09	House	Third Reading - Short Debate - Passed 111-000-000
2013-04-08	House	Placed on Calendar Order of 3rd Reading - Short Debate
2013-04-08	House	Second Reading - Short Debate
2013-03-21	House	Placed on Calendar 2nd Reading - Short Debate
2013-03-21	House	Do Pass as Amended / Short Debate Revenue & Finance Committee; 010-000-000
2013-03-21	House	House Committee Amendment No. 1 Adopted in Revenue & Finance Committee; by Voice Vote
2013-03-21	House	Recommends Do Pass Subcommittee/ Revenue & Finance Committee; 005-000-000
2013-03-20	House	House Committee Amendment No. 1 Rules Refers to Revenue & Finance Committee
2013-03-19	House	House Committee Amendment No. 1 Referred to Rules Committee
2013-03-19	House	House Committee Amendment No. 1 Filed with Clerk by Rep. Marcus C. Evans, Jr.
2013-03-11	House	Assigned to Revenue & Finance Committee
2013-02-26	House	Referred to Rules Committee
2013-02-26	House	First Reading
2013-02-26	House	Filed with the Clerk by Rep. Marcus C. Evans, Jr.

Chapter	Article	Section	Citation Type	Statute Text
35	5	1501	Amended Code	Citation Text
35	5	304	Amended Code	Citation Text
35	5	305	Amended Code	Citation Text
35	5	307	Amended Code	Citation Text
35	5	308	Amended Code	Citation Text
35	5	502	Amended Code	Citation Text

Type	Source
Summary	https://www.ilga.gov/legislation/BillStatus.asp?DocNum=3157&GAID=12&DocTypeID=HB&SessionID=85&GA=98
Text	https://www.ilga.gov/legislation/98/HB/09800HB3157.htm
Text	https://www.ilga.gov/legislation/98/HB/09800HB3157ham001.htm
Text	https://www.ilga.gov/legislation/98/HB/09800HB3157eng.htm
Text	https://www.ilga.gov/legislation/98/HB/09800HB3157sam001.htm
Text	https://www.ilga.gov/legislation/98/HB/09800HB3157enr.htm
Text	https://www.ilga.gov/legislation/publicacts/98/098-0478.htm
Roll Call	https://www.ilga.gov/legislation/votehistory/98/house/09800HB3157_04092013_013000T.pdf
Roll Call	https://www.ilga.gov/legislation/votehistory/98/senate/09800HB3157_05232013_004000T.pdf
Roll Call	https://www.ilga.gov/legislation/votehistory/98/house/09800HB3157_05282013_033000C.pdf