REVENUE-TECH

SB 812 is a technical amendment to the Illinois Income Tax Act that updates the official short title of the law. The bill changes the citation of Section 101 to ensure the act is consistently referred to as the "Illinois Income Tax Act." This procedural change affects the legal documentation and references used by state officials and taxpayers but does not alter tax rates, filing requirements, or revenue collection methods. The legislation focuses solely on clarifying the name of the statute rather than introducing new tax policies.