Bill Status of SB 1739   96th General Assembly

Short Description:  INC TAX-SALES FACTOR-BROADCAST

Senate Sponsors
Sen. Jeffrey M. Schoenberg

House Sponsors
(Rep. Barbara Flynn Currie-Kathleen A. Ryg-Karen May)


Last Action  View All Actions

DateChamber Action
  8/25/2009SenatePublic Act . . . . . . . . . 96-0763

Statutes Amended In Order of Appearance
35 ILCS 5/304from Ch. 120, par. 3-304

Synopsis As Introduced
Amends the Illinois Income Tax Act. In provisions relating to business income of persons other than residents, for taxable years ending on or after December 31, 2008, provides that the sales factor for receipts from the sale of broadcasting services is determined based on audience or subscribers located in Illinois or, if that cannot be determined, by place of publication. Effective immediately.

Senate Committee Amendment No. 1
Makes technical corrections.

Senate Floor Amendment No. 3
Deletes everything after the enacting clause. Reinserts the provisions of the introduced bill with changes. Provides that, in the case of advertising revenue from broadcasting, the customer is the advertiser and the service is received in this State if the commercial domicile of the advertiser is in this State. Provides that certain provisions of the introduced bill apply to "recipients" of broadcasts (instead of "viewers"). Deletes a provision from the introduced bill providing that, if the place where the broadcasting service is received cannot be determined from the taxpayer's books and records, then gross receipts from the performance of broadcasting services shall be deemed to be received at the place of publication. Effective immediately.

House Floor Amendment No. 1
Adds reference to:
35 ILCS 200/15-65

Replaces everything after the enacting clause. Reinserts the provisions of the engrossed bill. Amends the Illinois Income Tax Act. In provisions relating to business income of persons other than residents, for taxable years ending on or after December 31, 2008, provides that the sales factor for receipts from the sale of broadcasting services is determined based on audience or subscribers located in Illinois or, if that cannot be determined, by place of publication. Amends a Section of the Property Tax Code concerning exemptions for charitable purposes. Provides that property that is entitled to an exemption under the Section shall not lose the exemption because the legal title is held by a limited liability company, so long as (i) the limited liability company's sole member or members are the institutions of public charity that actually and exclusively use the property for charitable and beneficent purposes; (ii) the limited liability company is deemed exempt from income tax liability by virtue of the Internal Revenue Code Section 501(c)(3) status of its sole member or members; and (iii) the limited liability company does not lease the property or otherwise use it with a view to profit. Effective immediately.

Actions 
DateChamber Action
  2/19/2009SenateFiled with Secretary by Sen. Jeffrey M. Schoenberg
  2/19/2009SenateFirst Reading
  2/19/2009SenateReferred to Assignments
  3/4/2009SenateAssigned to Revenue
  3/6/2009SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. Jeffrey M. Schoenberg
  3/6/2009SenateSenate Committee Amendment No. 1 Referred to Assignments
  3/10/2009SenateSenate Committee Amendment No. 1 Assignments Refers to Revenue
  3/10/2009SenateSenate Committee Amendment No. 2 Filed with Secretary by Sen. Jeffrey M. Schoenberg
  3/10/2009SenateSenate Committee Amendment No. 2 Referred to Assignments
  3/12/2009SenateSenate Committee Amendment No. 1 Held in Revenue
  3/12/2009SenatePostponed - Revenue
  3/13/2009SenateRule 2-10 Committee Deadline Established As April 3, 2009
  3/25/2009SenateSenate Committee Amendment No. 1 Adopted
  3/25/2009SenateDo Pass as Amended Revenue; 010-000-000
  3/25/2009SenatePlaced on Calendar Order of 2nd Reading March 26, 2009
  3/31/2009SenateSecond Reading
  3/31/2009SenatePlaced on Calendar Order of 3rd Reading April 1, 2009
  4/3/2009SenateRule 2-10 Third Reading Deadline Established As April 30, 2009
  4/29/2009SenateSenate Floor Amendment No. 3 Filed with Secretary by Sen. Jeffrey M. Schoenberg
  4/29/2009SenateSenate Floor Amendment No. 3 Referred to Assignments
  4/29/2009SenateSenate Floor Amendment No. 3 Assignments Refers to Revenue
  4/30/2009SenateSenate Floor Amendment No. 3 Recommend Do Adopt Revenue; 007-000-000
  4/30/2009SenateRecalled to Second Reading
  4/30/2009SenateSenate Floor Amendment No. 3 Adopted; Schoenberg
  4/30/2009SenatePlaced on Calendar Order of 3rd Reading
  4/30/2009SenateThird Reading - Passed; 049-000-000
  4/30/2009SenateSenate Committee Amendment No. 2 Tabled Pursuant to Rule 5-4(a)
  5/1/2009HouseArrived in House
  5/1/2009HousePlaced on Calendar Order of First Reading
  5/4/2009HouseChief House Sponsor Rep. Barbara Flynn Currie
  5/5/2009HouseFirst Reading
  5/5/2009HouseReferred to Rules Committee
  5/11/2009HouseCommittee/Final Action Deadline Extended-9(b) May 22, 2009
  5/11/2009HouseAssigned to Revenue & Finance Committee
  5/19/2009HouseDo Pass / Short Debate Revenue & Finance Committee; 009-000-000
  5/19/2009HousePlaced on Calendar 2nd Reading - Short Debate
  5/19/2009HouseSecond Reading - Short Debate
  5/19/2009HouseHeld on Calendar Order of Second Reading - Short Debate
  5/22/2009HouseFinal Action Deadline Extended-9(b) May 29, 2009
  5/26/2009HouseHouse Floor Amendment No. 1 Filed with Clerk by Rep. Barbara Flynn Currie
  5/26/2009HouseHouse Floor Amendment No. 1 Referred to Rules Committee
  5/28/2009HouseHouse Floor Amendment No. 1 Recommends Be Adopted Rules Committee; 005-000-000
  5/28/2009HouseAdded Alternate Chief Co-Sponsor Rep. Kathleen A. Ryg
  5/28/2009HouseAdded Alternate Chief Co-Sponsor Rep. Karen May
  5/28/2009HouseHouse Floor Amendment No. 1 Adopted by Voice Vote
  5/28/2009HousePlaced on Calendar Order of 3rd Reading - Short Debate
  5/28/2009HouseThird Reading - Short Debate - Passed 113-000-001
  5/28/2009SenateSecretary's Desk - Concurrence House Amendment(s) 1
  5/28/2009SenatePlaced on Calendar Order of Concurrence House Amendment(s) 1 - May 29, 2009
  5/28/2009SenateHouse Floor Amendment No. 1 Motion to Non-Concur Filed with Secretary Sen. Jeffrey M. Schoenberg
  5/29/2009SenateHouse Floor Amendment No. 1 Motion to Concur Filed with Secretary Sen. Jeffrey M. Schoenberg
  5/29/2009SenateHouse Floor Amendment No. 1 Motion to Concur Referred to Assignments
  5/30/2009SenateHouse Floor Amendment No. 1 Motion to Concur Assignments Referred to Revenue
  5/30/2009SenateHouse Floor Amendment No. 1 Motion To Concur Recommended Do Adopt Revenue; 009-000-000
  5/30/2009SenateHouse Floor Amendment No. 1 Motion Withdrawn Sen. Jeffrey M. Schoenberg; to Non-Concur
  5/30/2009SenateHouse Floor Amendment No. 1 Senate Concurs 037-017-000
  5/30/2009SenatePassed Both Houses
  6/26/2009SenateSent to the Governor
  8/25/2009SenateGovernor Approved
  8/25/2009SenateEffective Date August 25, 2009
  8/25/2009SenatePublic Act . . . . . . . . . 96-0763

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