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HB 3157 Illinois House · 98th Regular Session

INC TX-APPORTIONMENT

Summary
Amends the Illinois Income Tax Act. In a Section concerning apportionment of business income, provides that, if the apportionment provisions do not fairly represent the market for the person's goods, services, or other sources of business income (instead of "the extent of a person's business activity in this State"), a person may petition for, or the Director may permit or require, the following: (1) separate accounting; (2) the exclusion of any one or more factors; (3) the inclusion of one or more additional factors; or (4) the employment of any other method to effectuate an equitable allocation and apportionment of the person's business income. Makes changes concerning gains or losses included in the net income of a nonresident partners and shareholders. Makes changes concerning unitary business groups. Makes other changes.
Bill status signed all 5 stages cleared
Introduction
Apr 2013
Committee Review
May 2013
House Passage
May 2013
Senate Passage
May 2013
Signed into Law
Aug 2013
Introduced Apr 10, 2013 Signed Aug 16, 2013
Floor votes · Senate May 23, 2013 · House May 28, 2013

How they voted

45–0
Passed · 2 other
Total votes 47
May 23, 2013
D Democratic30
29 Yea 1
96% Yea
R Republican17
16 Yea 1
94% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
43
Key actions
13
Committee
15
Amendments
5
Aug 16, 2013
Signed into law
Governor Approved
lower
May 28, 2013
Lower · Passed
Passed Both Houses
lower
May 28, 2013
Lower · Passed
Senate Committee Amendment No. 1 House Concurs 117-000-000
lower
May 28, 2013
Lower · Passed
Senate Committee Amendment No. 1 Motion to Concur Recommends Be Adopted Rules Committee; 005-000-000
lower
May 23, 2013
Committee
Senate Committee Amendment No. 1 Motion to Concur Referred to Rules Committee
lower
May 23, 2013
Lower · Passed
Senate Committee Amendment No. 1 Motion Filed Concur Rep. Marcus C. Evans, Jr.
lower
May 23, 2013
Introduced
Placed on Calendar Order of Concurrence Senate Amendment(s) 1
lower
May 23, 2013
Introduced
Arrived in House
lower
May 23, 2013
Senate · Passed
Senate Vote: pass (45-0-2)
senate
May 9, 2013
Upper · Passed
Do Pass as Amended Revenue; 009-000-000
upper
May 8, 2013
Upper · Passed
Senate Committee Amendment No. 1 Adopted
upper
May 7, 2013
Upper · Passed
Senate Committee Amendment No. 1 Assignments Refers to Revenue
upper
May 7, 2013
Committee
Senate Committee Amendment No. 1 Referred to Assignments
upper
May 7, 2013
Introduced
Senate Committee Amendment No. 1 Filed with Secretary by Sen. John M. Sullivan
upper
Apr 24, 2013
Committee
Assigned to Revenue
upper
Apr 12, 2013
Committee
Referred to Assignments
upper
Apr 10, 2013
Introduced
Arrive in Senate
upper
Mar 21, 2013
Lower · Passed
Do Pass as Amended / Short Debate Revenue & Finance Committee; 010-000-000
lower
Mar 21, 2013
Lower · Passed
House Committee Amendment No. 1 Adopted in Revenue & Finance Committee; by Voice Vote
lower
Mar 21, 2013
Lower · Passed
Recommends Do Pass Subcommittee/ Revenue & Finance Committee; 005-000-000
lower
Mar 20, 2013
Lower · Passed
House Committee Amendment No. 1 Rules Refers to Revenue & Finance Committee
lower
Mar 19, 2013
Committee
House Committee Amendment No. 1 Referred to Rules Committee
lower
Mar 19, 2013
Introduced
House Committee Amendment No. 1 Filed with Clerk by Rep. Marcus C. Evans, Jr.
lower
Mar 11, 2013
Committee
Assigned to Revenue & Finance Committee
lower
Feb 26, 2013
Committee
Referred to Rules Committee
lower
0 primary · 1 co-sponsor

Sponsors

No sponsor information available.