FLOWERS. 35 ILCS 5/304 from Ch. 120, par. 3-304 Amends the Illinois Income Tax Act. With respect to the apportionment of business income for persons other than residents, provides that for tax years ending on or after December 31, 2002 the income shall be apportioned using the property factor, payroll factor, and sales factor. Effective immediately. FEB-07-2002 H FILED WITH CLERK FEB-07-2002 H FIRST READING FEB-07-2002 H REFERRED TO HOUSE RULES COMMITTEE RULES JAN-07-2003 H SESSION SINE DIE END OF INQUIRY Full Text Bill Summary