REVENUE-TECH

SB 1601 is a technical amendment to the Illinois Income Tax Act that corrects a minor formatting error in the statute's short title citation. It changes Section 101 to properly cite the act as "Illinois Income Tax Act" (removing an extra "and" and ensuring consistent punctuation). This bill does not change any tax rates, policies, or taxpayer obligations - it only updates the official reference language in the law. No specific individuals or groups are directly affected, as it is purely a procedural correction to the statute's wording. The bill has no substantive policy impact and is solely administrative.