SB3799 - 104th General Assembly

INC TX-ENTITY BASE
Last Action
2/24/2026 - Senate: Assigned to Revenue
Senate Sponsors
Sen. Celina Villanueva
Statutes Amended In Order of Appearance
Synopsis As Introduced
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.
Actions
Date Chamber Action
2/06/2026 Senate Filed with Secretary by Sen. Celina Villanueva
2/06/2026 Senate First Reading
2/06/2026 Senate Referred to Assignments
2/24/2026 Senate Assigned to Revenue
3/13/2026 Senate Rule 2-10 Committee Deadline Established As April 24, 2026