Illinois Senate Bill 2194 (Prior Session Legislation)

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Spectrum: Partisan Bill (Democrat 8-0)
Status: Engrossed on April 24 2013 - 50% progression, died in chamber
Action: 2013-05-20 - Third Reading - Short Debate - Lost 031-079-000
Text: Latest bill text (Engrossed) [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

Sen. John Sullivan [D]	Sen. Michael Hastings [D]	Rep. Marcus Evans [D]	Rep. Al Riley [D]
Sen. Elgie Sims [D]	Rep. Naomi Jakobsson [D]	Rep. Daniel Burke [D]	Rep. Arthur Turner [D]

2013-05-20 - House - Third Reading in House (Y: 31 N: 79 NV: 1 Abs: 1) [FAIL]
2013-04-24 - Senate - Third Reading in Senate (Y: 44 N: 8 NV: 7 Abs: 0) [PASS]

Date	Chamber	Action
2013-05-20	House	Third Reading - Short Debate - Lost 031-079-000
2013-05-16	House	Added Alternate Co-Sponsor Rep. Arthur Turner
2013-05-16	House	Added Alternate Chief Co-Sponsor Rep. Daniel J. Burke
2013-05-16	House	Added Alternate Chief Co-Sponsor Rep. Naomi D. Jakobsson
2013-05-16	House	Added Alternate Chief Co-Sponsor Rep. Elgie R. Sims, Jr.
2013-05-10	House	Added Alternate Chief Co-Sponsor Rep. Al Riley
2013-05-10	House	Placed on Calendar Order of 3rd Reading - Short Debate
2013-05-10	House	Second Reading - Short Debate
2013-05-09	House	Placed on Calendar 2nd Reading - Short Debate
2013-05-09	House	Do Pass / Short Debate Revenue & Finance Committee; 006-002-000
2013-05-09	House	Remains in Revenue & Finance Committee
2013-05-09	House	Recommends Do Pass Subcommittee/ Revenue & Finance Committee; 003-001-000
2013-05-02	House	To Income Tax Subcommittee
2013-04-29	House	Assigned to Revenue & Finance Committee
2013-04-29	House	Referred to Rules Committee
2013-04-29	House	First Reading
2013-04-26	House	Chief House Sponsor Rep. Marcus C. Evans, Jr.
2013-04-25	House	Arrived in House
2013-04-24	Senate	Senate Floor Amendment No. 2 Tabled Pursuant to Rule 5-4(a)
2013-04-24	Senate	Third Reading - Passed; 044-008-000
2013-04-24	Senate	Added as Co-Sponsor Sen. Michael E. Hastings
2013-04-24	Senate	Placed on Calendar Order of 3rd Reading
2013-04-24	Senate	Senate Floor Amendment No. 4 Adopted; Sullivan
2013-04-24	Senate	Senate Floor Amendment No. 3 Adopted; Sullivan
2013-04-24	Senate	Recalled to Second Reading
2013-04-24	Senate	Senate Floor Amendment No. 4 Be Approved for Consideration Assignments
2013-04-24	Senate	Senate Floor Amendment No. 4 Referred to Assignments
2013-04-24	Senate	Senate Floor Amendment No. 4 Filed with Secretary by Sen. John M. Sullivan
2013-04-24	Senate	Senate Floor Amendment No. 3 Recommend Do Adopt Revenue; 008-002-001
2013-04-24	Senate	Senate Floor Amendment No. 2 Postponed - Revenue
2013-04-23	Senate	Senate Floor Amendment No. 3 Assignments Refers to Revenue
2013-04-23	Senate	Senate Floor Amendment No. 3 Referred to Assignments
2013-04-23	Senate	Senate Floor Amendment No. 3 Filed with Secretary by Sen. John M. Sullivan
2013-04-17	Senate	Senate Floor Amendment No. 2 Postponed - Revenue
2013-04-17	Senate	Senate Floor Amendment No. 2 Assignments Refers to Revenue
2013-04-15	Senate	Senate Floor Amendment No. 2 Referred to Assignments
2013-04-15	Senate	Senate Floor Amendment No. 2 Filed with Secretary by Sen. John M. Sullivan
2013-03-21	Senate	Placed on Calendar Order of 3rd Reading April 10, 2013
2013-03-21	Senate	Second Reading
2013-03-20	Senate	Placed on Calendar Order of 2nd Reading March 21, 2013
2013-03-20	Senate	Do Pass as Amended Revenue; 011-000-000
2013-03-20	Senate	Senate Committee Amendment No. 1 Adopted
2013-03-19	Senate	Senate Committee Amendment No. 1 Assignments Refers to Revenue
2013-03-15	Senate	Senate Committee Amendment No. 1 Referred to Assignments
2013-03-15	Senate	Senate Committee Amendment No. 1 Filed with Secretary by Sen. John M. Sullivan
2013-03-13	Senate	Postponed - Revenue
2013-03-05	Senate	Assigned to Revenue
2013-02-15	Senate	Referred to Assignments
2013-02-15	Senate	First Reading
2013-02-15	Senate	Filed with Secretary by Sen. John M. Sullivan

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=2194&GAID=12&DocTypeID=SB&SessionID=85&GA=98
Text	https://www.ilga.gov/legislation/98/SB/09800SB2194.htm
Text	https://www.ilga.gov/legislation/98/SB/09800SB2194sam001.htm
Text	https://www.ilga.gov/legislation/98/SB/09800SB2194sam002.htm
Text	https://www.ilga.gov/legislation/98/SB/09800SB2194sam003.htm
Text	https://www.ilga.gov/legislation/98/SB/09800SB2194eng.htm
Text	https://www.ilga.gov/legislation/98/SB/09800SB2194sam004.htm
Roll Call	https://www.ilga.gov/legislation/votehistory/98/senate/09800SB2194_04242013_033000T.pdf
Roll Call	https://www.ilga.gov/legislation/votehistory/98/house/09800SB2194_05202013_013000T.pdf