# Illinois HB5318: INC TAX-COMBINED REPORTING

Illinois HB5318, INC TAX-COMBINED REPORTING, is a 104th General Assembly (2025–2026) House bill sponsored by Maurice A. West, II (Democratic); status in committee, last action 2026-05-25 (Added Co-Sponsor Rep. La Shawn K. Ford) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IL-HB5318-2025-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Illinois HB5318
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: INC TAX-COMBINED REPORTING
- Status: in committee
- Chamber: House
- Introduced: 2026-02-05
- Last action: 2026-05-25, Added Co-Sponsor Rep. La Shawn K. Ford
- Sponsor: Maurice A. West, II (Democratic)
- Cosponsors: 6
- Subjects: revenue & finance
- Touches household money: no
- Economic provisions PRIA read: 0

## 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.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Maurice A. West, II (Democratic), House
- Cosponsor: Ann M. Williams (Democratic), House
- Cosponsor: Dagmara Avelar (Democratic), House
- Cosponsor: Joyce Mason (Democratic), House
- Cosponsor: La Shawn K. Ford (Democratic), House
- Cosponsor: Lisa Davis (Democratic), House
- Cosponsor: Rita Mayfield (Democratic), House

## Actions (11)

- 2026-05-25: Added Co-Sponsor Rep. La Shawn K. Ford (House)
- 2026-05-13: Added Co-Sponsor Rep. Rita Mayfield (House)
- 2026-04-15: Added Co-Sponsor Rep. Lisa Davis (House)
- 2026-04-10: Added Co-Sponsor Rep. Dagmara Avelar (House)
- 2026-04-01: Added Co-Sponsor Rep. Ann M. Williams (House)
- 2026-03-27: Rule 19(a) / Re-referred to Rules Committee (House)
- 2026-03-04: Assigned to Revenue & Finance Committee (House)
- 2026-02-25: Added Co-Sponsor Rep. Joyce Mason (House)
- 2026-02-10: Referred to Rules Committee (House)
- 2026-02-10: First Reading (House)
- 2026-02-05: Filed with the Clerk by Rep. Maurice A. West, II (House)

## Bill text

- Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB5318.pdf)

## Related bills

- HB5198: AFFORDABLE HOUSING-CILAS (passed house)
- SB1937: PENSION CODE-VARIOUS (passed senate)
- HB2563: CONDO-RESERVE STUDY (in committee)
- HB4701: LIMITATIONS FACILITY FEES ACT (in committee)
- SB3008: DHS-ABLE PROGRAM INFO MATERIAL (passed senate)
- SB3484: VEH CD-PLATES-REGISTRATION (signed)

## Sources
- [Introduced (PDF)](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB5318.pdf)

## Related
- [HB5198: AFFORDABLE HOUSING-CILAS](https://policyrisk.com/state-bill/IL-HB5198-2025-2026)
- [SB1937: PENSION CODE-VARIOUS](https://policyrisk.com/state-bill/IL-SB1937-2025-2026)
- [HB2563: CONDO-RESERVE STUDY](https://policyrisk.com/state-bill/IL-HB2563-2025-2026)
- [HB4701: LIMITATIONS FACILITY FEES ACT](https://policyrisk.com/state-bill/IL-HB4701-2025-2026)
- [SB3008: DHS-ABLE PROGRAM INFO MATERIAL](https://policyrisk.com/state-bill/IL-SB3008-2025-2026)
- [SB3484: VEH CD-PLATES-REGISTRATION](https://policyrisk.com/state-bill/IL-SB3484-2025-2026)
- [Illinois bills](https://policyrisk.com/states/illinois/bills)
- [Illinois state hub](https://policyrisk.com/states/illinois)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/IL-HB5318-2025-2026 (as of 2026-11-01).