Bill Status of SB 2194   98th General Assembly


Short Description:  INC TX-APPORTIONMENT

Senate Sponsors
Sen. John M. Sullivan and Michael E. Hastings

House Sponsors
(Rep. Marcus C. Evans, Jr.-Al Riley-Elgie R. Sims, Jr.-Naomi D. Jakobsson-Daniel J. Burke and Arthur Turner)


Last Action  View All Actions

DateChamber Action
  5/20/2013HouseThird Reading - Short Debate - Lost 031-079-000

Statutes Amended In Order of Appearance
35 ILCS 5/304from Ch. 120, par. 3-304
35 ILCS 5/305from Ch. 120, par. 3-305
35 ILCS 5/307from Ch. 120, par. 3-307
35 ILCS 5/308from Ch. 120, par. 3-308
35 ILCS 5/502from Ch. 120, par. 5-502
35 ILCS 5/1501from Ch. 120, par. 15-1501

Synopsis As Introduced
Amends the Illinois Income Tax Act. In a Section concerning apportionment of business income, provides that, if the apportionment provisions do not fairly represent the market for the person's goods, services, or other sources of business income (instead of "the extent of a person's business activity in this State"), a person may petition for, or the Director may permit or require, the following: (1) separate accounting; (2) the exclusion of any one or more factors; (3) the inclusion of one or more additional factors; or (4) the employment of any other method to effectuate an equitable allocation and apportionment of the person's business income. Makes changes concerning gains or losses included in the net income of a nonresident partners and shareholders. Makes changes concerning unitary business groups. Makes other changes.

Senate Committee Amendment No. 1
Deletes reference to:
35 ILCS 5/1501
Adds reference to:
35 ILCS 5/709.5

Provides that provisions of the bill concerning nonresident partners and shareholders and composite returns apply for taxable years ending prior to December 31, 2014 (now December 31, 2013). Makes changes concerning withholdings by partnerships, Subchapter S corporations, and trusts. Removes provisions from the introduced bill concerning the definition of common ownership.

Senate Floor Amendment No. 3
Deletes reference to:
35 ILCS 5/304from Ch. 120, par. 3-304
35 ILCS 5/305from Ch. 120, par. 3-305
35 ILCS 5/307from Ch. 120, par. 3-307
35 ILCS 5/308from Ch. 120, par. 3-308
35 ILCS 5/502from Ch. 120, par. 5-502
35 ILCS 5/1501from Ch. 120, par. 15-1501
Adds reference to:
20 ILCS 2505/2505-200was 20 ILCS 2505/39c-1a
35 ILCS 735/3-3.5 new
35 ILCS 735/3-8from Ch. 120, par. 2603-8

Replaces everything after the enacting clause. Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that electronic filing requirements do not apply to certain individual taxpayers. Provides that the Department of Revenue may grant waivers for any taxpayer who demonstrates lack of access to the Internet. Amends the Uniform Penalty and Interest Act. Sets forth penalties for failure to file electronic returns and failure to remit payment of a tax electronically.

Senate Floor Amendment No. 4
Makes a technical correction.

Actions 
DateChamber Action
  2/15/2013SenateFiled with Secretary by Sen. John M. Sullivan
  2/15/2013SenateFirst Reading
  2/15/2013SenateReferred to Assignments
  3/5/2013SenateAssigned to Revenue
  3/13/2013SenatePostponed - Revenue
  3/15/2013SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. John M. Sullivan
  3/15/2013SenateSenate Committee Amendment No. 1 Referred to Assignments
  3/19/2013SenateSenate Committee Amendment No. 1 Assignments Refers to Revenue
  3/20/2013SenateSenate Committee Amendment No. 1 Adopted
  3/20/2013SenateDo Pass as Amended Revenue; 011-000-000
  3/20/2013SenatePlaced on Calendar Order of 2nd Reading March 21, 2013
  3/21/2013SenateSecond Reading
  3/21/2013SenatePlaced on Calendar Order of 3rd Reading April 10, 2013
  4/15/2013SenateSenate Floor Amendment No. 2 Filed with Secretary by Sen. John M. Sullivan
  4/15/2013SenateSenate Floor Amendment No. 2 Referred to Assignments
  4/17/2013SenateSenate Floor Amendment No. 2 Assignments Refers to Revenue
  4/17/2013SenateSenate Floor Amendment No. 2 Postponed - Revenue
  4/23/2013SenateSenate Floor Amendment No. 3 Filed with Secretary by Sen. John M. Sullivan
  4/23/2013SenateSenate Floor Amendment No. 3 Referred to Assignments
  4/23/2013SenateSenate Floor Amendment No. 3 Assignments Refers to Revenue
  4/24/2013SenateSenate Floor Amendment No. 2 Postponed - Revenue
  4/24/2013SenateSenate Floor Amendment No. 3 Recommend Do Adopt Revenue; 008-002-001
  4/24/2013SenateSenate Floor Amendment No. 4 Filed with Secretary by Sen. John M. Sullivan
  4/24/2013SenateSenate Floor Amendment No. 4 Referred to Assignments
  4/24/2013SenateSenate Floor Amendment No. 4 Be Approved for Consideration Assignments
  4/24/2013SenateRecalled to Second Reading
  4/24/2013SenateSenate Floor Amendment No. 3 Adopted; Sullivan
  4/24/2013SenateSenate Floor Amendment No. 4 Adopted; Sullivan
  4/24/2013SenatePlaced on Calendar Order of 3rd Reading
  4/24/2013SenateAdded as Co-Sponsor Sen. Michael E. Hastings
  4/24/2013SenateThird Reading - Passed; 044-008-000
  4/24/2013SenateSenate Floor Amendment No. 2 Tabled Pursuant to Rule 5-4(a)
  4/25/2013HouseArrived in House
  4/26/2013HouseChief House Sponsor Rep. Marcus C. Evans, Jr.
  4/29/2013HouseFirst Reading
  4/29/2013HouseReferred to Rules Committee
  4/29/2013HouseAssigned to Revenue & Finance Committee
  5/2/2013HouseTo Income Tax Subcommittee
  5/9/2013HouseRecommends Do Pass Subcommittee/ Revenue & Finance Committee; 003-001-000
  5/9/2013HouseRemains in Revenue & Finance Committee
  5/9/2013HouseDo Pass / Short Debate Revenue & Finance Committee; 006-002-000
  5/9/2013HousePlaced on Calendar 2nd Reading - Short Debate
  5/10/2013HouseSecond Reading - Short Debate
  5/10/2013HousePlaced on Calendar Order of 3rd Reading - Short Debate
  5/10/2013HouseAdded Alternate Chief Co-Sponsor Rep. Al Riley
  5/16/2013HouseAdded Alternate Chief Co-Sponsor Rep. Elgie R. Sims, Jr.
  5/16/2013HouseAdded Alternate Chief Co-Sponsor Rep. Naomi D. Jakobsson
  5/16/2013HouseAdded Alternate Chief Co-Sponsor Rep. Daniel J. Burke
  5/16/2013HouseAdded Alternate Co-Sponsor Rep. Arthur Turner
  5/20/2013HouseThird Reading - Short Debate - Lost 031-079-000

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