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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.
Introduced
Feb 6, 2026
Last Action
Mar 13, 2026
Session
IL 104th
Sponsors
1 primary · 0 co
Rule 2-10 Committee Deadline Established As April 24, 2026
Assigned to Revenue
Filed with Secretary by Sen. Celina Villanueva
First Reading
Referred to Assignments
Get a plain-English explanation of what this bill does, who it affects, and why it matters.
Rule 2-10 Committee Deadline Established As April 24, 2026