102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
Introduced 2/17/2021, by Rep. Emanuel Chris Welch
SYNOPSIS AS INTRODUCED:
35 ILCS 5/302
from Ch. 120, par. 3-302
Amends the Illinois Income Tax Act. Makes a technical change in a
concerning income allocation.
A BILL FOR
|HB1497||LRB102 03513 HLH 13526 b|
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
The Illinois Income Tax Act is amended by
changing Section 302 as follows:
(35 ILCS 5/302)
(from Ch. 120, par. 3-302)
Compensation paid to nonresidents.
(a) In general. All items of compensation paid in this
determined under Section 304(a)(2)(B)) to an
individual who is a
time of such payment
and all items of deduction directly
allocable thereto, shall
be allocated to this State.
(b) Reciprocal exemption. The Director may enter into an
the taxing authorities of any state which
imposes a tax on or measured by
income to provide that
compensation paid in such state to residents of this
shall be exempt from such tax; in such case, any compensation
this State to residents of such state shall not be
allocated to this State.
All reciprocal agreements shall be
subject to the requirements of Section
2505-575 of the
Department of Revenue Law (20 ILCS
(c) Cross references.
(1) For allocation of amounts received by