HB 5191 Illinois House · 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 5, 2026 Last action Mar 27, 2026
Floor votes

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Full legislative history

Actions timeline

Total actions
6
Key actions
1
Committee
4
Mar 27, 2026
Committee
Rule 19(a) / Re-referred to Rules Committee
lower
Feb 26, 2026
Lower · Passed
To Income Tax Subcommittee
lower
Feb 24, 2026
Committee
Assigned to Revenue & Finance Committee
lower
Feb 10, 2026
Committee
Referred to Rules Committee
lower
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Margaret Croke
Margaret Croke
DDemocratic
IL
12