SB 3799 Illinois Senate · 104th Regular Session

INC TX-ENTITY BASE

Summary
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.
Bill status in committee 1 of 4 stages cleared
Introduction
Feb 2026
Committee Review
Floor Vote
Governor
Introduced Feb 6, 2026 Last action May 22, 2026
Floor votes

How they voted

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Full legislative history

Actions timeline

Total actions
13
Key actions
2
Committee
7
Amendments
1
May 22, 2026
Committee
Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments
upper
May 22, 2026
Committee
Rule 3-9(a) / Re-referred to Assignments
upper
Apr 28, 2026
Upper · Passed
Senate Committee Amendment No. 1 Assignments Refers to Revenue
upper
Apr 23, 2026
Committee
Senate Committee Amendment No. 1 Referred to Assignments
upper
Apr 23, 2026
Introduced
Senate Committee Amendment No. 1 Filed with Secretary by Sen. Celina Villanueva
upper
Mar 13, 2026
Upper · Passed
Rule 2-10 Committee Deadline Established As April 24, 2026
upper
Feb 24, 2026
Committee
Assigned to Revenue
upper
Feb 6, 2026
Committee
Referred to Assignments
upper
1 primary · 1 co-sponsor

Sponsors