Bill Title: 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.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Introduced) 2026-03-27 - Rule 19(a) / Re-referred to Rules Committee [HB5191 Detail]

Text: Latest bill text (Introduced) [HTML]

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