91st General Assembly
Status of SB0665
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PETERSON.

(MAUTINO)

   35 ILCS 5/201             from Ch. 120, par. 2-201                          
   35 ILCS 5/1501            from Ch. 120, par. 15-1501                        

        Amends  the  Illinois  Income  Tax   Act.    Provides   that   an      
   attorney-in-fact  for  a reciprocal insurer or interinsurance exchange      
   that has made an election under  Internal  Revenue  Code  Section  835      
   shall  be deemed not to be doing business in the State with respect to      
   activities as an attorney-in-fact.  Provides that any income earned by      
   the  attorney-in-fact  on  non-attorney-in-fact  business  that  would      
   otherwise be subject to taxation in the State shall be included in the      
   income of the reciprocal insurer or interinsurance exchange.  Provides      
   that  an  attorney-in-fact  for  a  reciprocal  insurance  exchange is      
   included in the unitary business group  that  includes  the  exchange.      
   Effective immediately.                                                      
        SENATE AMENDMENT NO. 1.                                                
          Deletes reference to:                                                
          35 ILCS 5/201                                                        
          35 ILCS 5/1501                                                       
          Adds reference to:                                                   
          35 ILCS 5/203                   from Ch. 120, par. 2-203             
        Deletes everything.  Amends the Illinois Income Tax Act.   Grants      
   a  deduction in the amount equal to the excess, if any, of the amounts      
   paid or incurred by  an  interinsurer  or  reciprocal  insurer  to  an      
   attorney-in-fact  over  the  deduction allowed under Section 835(b) of      
   the federal Internal Revenue Code.  Effective immediately.                  
   99-02-24  S  FIRST READING                                                  
   99-02-24  S  REFERRED TO SENATE RULES COMMITTEE       RULES                 
   99-02-24  S       ASSIGNED TO COMMITTEE               REVENUE               
   99-03-04  S                             AMENDMENT NO. 01-REVENUE       S    
   99-03-04  S                                   ADOPTED                       
   99-03-04  S       DO PASS AS AMENDED                  010-000-000   SREV    
   99-03-04  S  PLACED ON CALENDAR ORDER OF 2ND READING  99-03-09              
   99-03-09  S  SECOND READING                                                 
   99-03-09  S  PLACED ON CALENDAR ORDER OF 3RD READING  99-03-10              
   99-03-11  S  THIRD READING - PASSED                   058-000-000           
   99-03-11  H  ARRIVE IN HOUSE                                                
   99-03-11  H  PLACED CALENDAR ORDER OF FIRST READING                         
   99-03-16  H  HOUSE SPONSOR                            MAUTINO               
   99-03-17  H  FIRST READING                                                  
   99-03-17  H  REFERRED TO HOUSE RULES COMMITTEE        RULES                 
   99-03-19  H       ASSIGNED TO COMMITTEE               REVENUE               
   99-04-29  H  DO PASS/SHORT DEBATE                     008-000-000   HREV    
   99-04-29  H  PLACED CALENDAR 2ND READING-SHORT DEBATE                       
   99-05-04  H  SECOND READING-SHORT DEBATE                                    
   99-05-04  H  PLCD CAL ORDER 3RD READING-SHORT DEBATE                        
   99-05-05  H  THIRD READING/SHORT DEBATE/PASSED        117-000-000           
   99-05-05  S  PASSED BOTH HOUSES                                             
   99-06-03  S  SENT TO THE GOVERNOR                                           
   99-07-20  S  GOVERNOR APPROVED                                              
   99-07-20  S                            EFFECTIVE DATE 99-07-20              
   99-07-20  S  PUBLIC ACT.............................. 91-0205               

   END OF INQUIRY 



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