INC TAX-COMBINED REPORTING
Sponsored By: Maurice A. West, II (Democratic)
In Committee
Summary
Amends the Illinois Income Tax Act. Provides that provisions of the Act that provide that a taxpayer's unitary business group does not include members whose business activity outside the United States is 80% or more of the member's total business activity apply only for taxable years ending before January 1, 2027. Makes corresponding changes to deductions and addition modifications concerning those members of the unitary business group. Provides that, with respect to the term "foreign person", "United States" means the 50 states of the United States, the District of Columbia, the territories and possessions of the United States, and any area over which the United States has asserted jurisdiction or claimed exclusive rights with respect to the exploration for or exploitation of natural resources. Adds provisions concerning joint and several liability of members of a combined reporting group. Effective immediately.
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Bill Overview
No Economic Impacts Identified for this Bill
Sponsors & Cosponsors
Sponsor
Maurice A. West, II
Democratic • House
Cosponsors
Ann M. Williams
Democratic • House
Dagmara Avelar
Democratic • House
Joyce Mason
Democratic • House
La Shawn K. Ford
Democratic • House
Lisa Davis
Democratic • House
Rita Mayfield
Democratic • House
Roll Call Votes
No roll call votes available for this bill.
Actions Timeline
Added Co-Sponsor Rep. La Shawn K. Ford
5/25/2026HouseAdded Co-Sponsor Rep. Rita Mayfield
5/13/2026HouseAdded Co-Sponsor Rep. Lisa Davis
4/15/2026HouseAdded Co-Sponsor Rep. Dagmara Avelar
4/10/2026HouseAdded Co-Sponsor Rep. Ann M. Williams
4/1/2026HouseRule 19(a) / Re-referred to Rules Committee
3/27/2026HouseAssigned to Revenue & Finance Committee
3/4/2026HouseAdded Co-Sponsor Rep. Joyce Mason
2/25/2026HouseReferred to Rules Committee
2/10/2026HouseFirst Reading
2/10/2026HouseFiled with the Clerk by Rep. Maurice A. West, II
2/5/2026House
Bill Text
Introduced
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