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: Bipartisan Bill

Status: (Introduced - Dead) 2026-05-22 - Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments [SB3799 Detail]

Text: Latest bill text (Introduced) [HTML]

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