Illinois Senate Bill 3799: INC TX-ENTITY BASE

Illinois · 104th session

Status: In committee

What it does

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.

Latest action

Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments (2026-05-22)

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