IL SB3799 | 2025-2026 | 104th General Assembly
Status
Sponsorship: Bipartisan Bill
Status: Introduced on February 6 2026 - 25% progression, died in committee
Action: 2026-05-22 - Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments
Pending: Senate Assignments Committee
Text: Latest bill text (Introduced) [HTML]
Status: Introduced on February 6 2026 - 25% progression, died in committee
Action: 2026-05-22 - Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments
Pending: Senate Assignments Committee
Text: Latest bill text (Introduced) [HTML]
Summary
Amends the Illinois Income Tax Act. In provisions concerning the entity-level tax, provides that a partnership making an entity-level tax election may elect to determine its tax base using a full distributive share method or an Illinois-sourced income method. Effective immediately.
Title
INC TX-ENTITY BASE
Sponsors
History
| Date | Chamber | Action |
|---|---|---|
| 2026-05-22 | Senate | Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments |
| 2026-05-22 | Senate | Rule 3-9(a) / Re-referred to Assignments |
| 2026-05-15 | Senate | Rule 2-10 Committee/3rd Reading Deadline Established As May 22, 2026 |
| 2026-05-01 | Senate | Added as Co-Sponsor Sen. Chris Balkema |
| 2026-04-28 | Senate | Senate Committee Amendment No. 1 Assignments Refers to Revenue |
| 2026-04-24 | Senate | Rule 2-10 Committee/3rd Reading Deadline Established As May 15, 2026 |
| 2026-04-23 | Senate | Senate Committee Amendment No. 1 Referred to Assignments |
| 2026-04-23 | Senate | Senate Committee Amendment No. 1 Filed with Secretary by Sen. Celina Villanueva |
| 2026-03-13 | Senate | Rule 2-10 Committee Deadline Established As April 24, 2026 |
| 2026-02-24 | Senate | Assigned to Revenue |
| 2026-02-06 | Senate | Referred to Assignments |
| 2026-02-06 | Senate | First Reading |
| 2026-02-06 | Senate | Filed with Secretary by Sen. Celina Villanueva |
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| 35 | 5 | 201 | Amended Code | Citation Text |
