Sign Up
SB 2194 Illinois Senate · 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 failed 3 of 5 stages cleared
Introduction
Apr 2013
Committee Review
May 2013
Senate Passage
Apr 2013
House Failed
May 2013
Governor
Introduced Apr 25, 2013 Last action May 20, 2013
Floor votes · Senate Apr 24, 2013 · House May 20, 2013

How they voted

39–8
Passed · 7 other
Total votes 54
Apr 24, 2013
D Democratic36
30 Yea 6
83% Yea
R Republican18
9 Yea 8 Nay 1
50% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
52
Key actions
10
Committee
14
Amendments
14
May 20, 2013
Vote failed
House Vote: fail (24-74-8)
house
May 9, 2013
Lower · Passed
Do Pass / Short Debate Revenue & Finance Committee; 006-002-000
lower
May 9, 2013
Lower · Passed
Remains in Revenue & Finance Committee
lower
May 9, 2013
Lower · Passed
Recommends Do Pass Subcommittee/ Revenue & Finance Committee; 003-001-000
lower
May 2, 2013
Lower · Passed
To Income Tax Subcommittee
lower
Apr 29, 2013
Committee
Assigned to Revenue & Finance Committee
lower
Apr 29, 2013
Committee
Referred to Rules Committee
lower
Apr 25, 2013
Introduced
Arrived in House
lower
Apr 24, 2013
Amended
Senate Floor Amendment No. 2 Tabled Pursuant to Rule 5-4(a)
upper
Apr 24, 2013
Upper · Passed
Senate Floor Amendment No. 4 Adopted; Sullivan
upper
Apr 24, 2013
Upper · Passed
Senate Floor Amendment No. 3 Adopted; Sullivan
upper
Apr 24, 2013
Introduced
Senate Floor Amendment No. 4 Be Approved for Consideration Assignments
upper
Apr 24, 2013
Committee
Senate Floor Amendment No. 4 Referred to Assignments
upper
Apr 24, 2013
Introduced
Senate Floor Amendment No. 4 Filed with Secretary by Sen. John M. Sullivan
upper
Apr 24, 2013
Introduced
Senate Floor Amendment No. 3 Recommend Do Adopt Revenue; 008-002-001
upper
Apr 24, 2013
Introduced
Senate Floor Amendment No. 2 Postponed - Revenue
upper
Apr 24, 2013
Senate · Passed
Senate Vote: pass (39-8-7)
senate
Apr 23, 2013
Introduced
Senate Floor Amendment No. 3 Assignments Refers to Revenue
upper
Apr 23, 2013
Committee
Senate Floor Amendment No. 3 Referred to Assignments
upper
Apr 23, 2013
Introduced
Senate Floor Amendment No. 3 Filed with Secretary by Sen. John M. Sullivan
upper
Apr 17, 2013
Introduced
Senate Floor Amendment No. 2 Postponed - Revenue
upper
Apr 17, 2013
Introduced
Senate Floor Amendment No. 2 Assignments Refers to Revenue
upper
Apr 15, 2013
Committee
Senate Floor Amendment No. 2 Referred to Assignments
upper
Apr 15, 2013
Introduced
Senate Floor Amendment No. 2 Filed with Secretary by Sen. John M. Sullivan
upper
Mar 20, 2013
Upper · Passed
Do Pass as Amended Revenue; 011-000-000
upper
Mar 20, 2013
Upper · Passed
Senate Committee Amendment No. 1 Adopted
upper
Mar 19, 2013
Upper · Passed
Senate Committee Amendment No. 1 Assignments Refers to Revenue
upper
Mar 15, 2013
Committee
Senate Committee Amendment No. 1 Referred to Assignments
upper
Mar 15, 2013
Introduced
Senate Committee Amendment No. 1 Filed with Secretary by Sen. John M. Sullivan
upper
Mar 5, 2013
Committee
Assigned to Revenue
upper
Feb 15, 2013
Committee
Referred to Assignments
upper
0 primary · 1 co-sponsor

Sponsors

No sponsor information available.