Bill Text: IL SB0379 | 2013-2014 | 98th General Assembly | Introduced

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Bill Title: Amends the Illinois Income Tax Act. Makes a technical change in a Section concerning income allocation.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2015-01-13 - Session Sine Die [SB0379 Detail]

Download: Illinois-2013-SB0379-Introduced.html

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98TH GENERAL ASSEMBLY State of Illinois 2013 and 2014 SB0379 Introduced 1/23/2013, by Sen. John J. Cullerton SYNOPSIS AS INTRODUCED:
35 ILCS 5/302 from Ch. 120, par. 3-302
Amends the Illinois Income Tax Act. Makes a technical change in a Section concerning income allocation.
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A BILL FOR
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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Illinois Income Tax Act is amended by
changing Section 302 as follows:
(35 ILCS 5/302) (from Ch. 120, par. 3-302)
Sec. 302. Compensation paid to nonresidents.
(a) In general. All items of compensation paid in this
State (as determined under Section 304(a)(2)(B)) to an
individual who is a nonresident at the the time of such payment
and all items of deduction directly allocable thereto, shall be
allocated to this State.
(b) Reciprocal exemption. The Director may enter into an
agreement with the taxing authorities of any state which
imposes a tax on or measured by income to provide that
compensation paid in such state to residents of this State
shall be exempt from such tax; in such case, any compensation
paid in this State to residents of such state shall not be
allocated to this State. All reciprocal agreements shall be
subject to the requirements of Section 2505-575 of the
Department of Revenue Law (20 ILCS 2505/2505-575).
(c) Cross references.
(1) For allocation of amounts received by nonresidents

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from certain employee trusts, see Section 301(b)(2).
(2) For allocation of compensation by residents, see
Section 301(a).
(Source: P.A. 90-491, eff. 1-1-98; 91-239, eff. 1-1-00.)