# Illinois SB3486: INC TAX-COMBINED REPORTING

Illinois SB3486, INC TAX-COMBINED REPORTING, is a 104th General Assembly (2025–2026) Senate bill sponsored by Robert F. Martwick (Democratic); status in committee, last action 2026-05-12 (Added as Co-Sponsor Sen. David Koehler) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IL-SB3486-2025-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Illinois SB3486
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: INC TAX-COMBINED REPORTING
- Status: in committee
- Chamber: Senate
- Introduced: 2026-02-05
- Last action: 2026-05-12, Added as Co-Sponsor Sen. David Koehler
- Sponsor: Robert F. Martwick (Democratic)
- Cosponsors: 13
- Subjects: assignments
- 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, 2026. 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: Robert F. Martwick (Democratic), Senate
- Cosponsor: Adriane L. Johnson (Democratic), Senate
- Cosponsor: David Koehler (Democratic), Senate
- Cosponsor: Emil Jones, III (Democratic), Senate
- Cosponsor: Graciela Guzmán (Democratic), Senate
- Cosponsor: Javier L. Cervantes (Democratic), Senate
- Cosponsor: Karina Villa (Democratic), Senate
- Cosponsor: Lakesia Collins (Democratic), Senate
- Cosponsor: Mark L. Walker (Democratic), Senate
- Cosponsor: Mary Edly-Allen (Democratic), Senate
- Cosponsor: Mattie Hunter (Democratic), Senate
- Cosponsor: Mike Simmons (Democratic), Senate
- Cosponsor: Rachel Ventura (Democratic), Senate
- Cosponsor: Willie Preston (Democratic), Senate

## Actions (18)

- 2026-05-12: Added as Co-Sponsor Sen. David Koehler (Senate)
- 2026-04-23: Added as Co-Sponsor Sen. Mike Simmons (Senate)
- 2026-04-17: Added as Co-Sponsor Sen. Emil Jones, III (Senate)
- 2026-04-15: Added as Co-Sponsor Sen. Willie Preston (Senate)
- 2026-04-14: Added as Co-Sponsor Sen. Mary Edly-Allen (Senate)
- 2026-03-11: Added as Co-Sponsor Sen. Lakesia Collins (Senate)
- 2026-03-10: Added as Co-Sponsor Sen. Mattie Hunter (Senate)
- 2026-03-04: Added as Co-Sponsor Sen. Javier L. Cervantes (Senate)
- 2026-02-27: Added as Chief Co-Sponsor Sen. Graciela Guzmán (Senate)
- 2026-02-27: Sponsor Removed Sen. Graciela Guzmán (Senate)
- 2026-02-27: Added as Co-Sponsor Sen. Graciela Guzmán (Senate)
- 2026-02-27: Added as Co-Sponsor Sen. Mark L. Walker (Senate)
- 2026-02-26: Added as Co-Sponsor Sen. Adriane L. Johnson (Senate)
- 2026-02-25: Added as Co-Sponsor Sen. Karina Villa (Senate)
- 2026-02-09: Added as Co-Sponsor Sen. Rachel Ventura (Senate)
- 2026-02-05: Referred to Assignments (Senate)
- 2026-02-05: First Reading (Senate)
- 2026-02-05: Filed with Secretary by Sen. Robert F. Martwick (Senate)

## Bill text

- Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/SB/PDF/10400SB3486.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/SB/PDF/10400SB3486.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-SB3486-2025-2026 (as of 2026-11-01).