SB3799 - 104th General Assembly (2025-2026)
INC TX-ENTITY BASE
Last Action
2/06/2026 - Senate: Referred to Assignments
Statutes Amended In Order of Appearance
Synopsis As Introduced
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.
Actions
| Date | Chamber | Action |
|---|---|---|
| 2/06/2026 | Senate | Filed with Secretary by Sen. Celina Villanueva |
| 2/06/2026 | Senate | First Reading |
| 2/06/2026 | Senate | Referred to Assignments |
