---
type: "Bill"
title: "INC TX-NONRESIDENT ATHLETES"
description: "Amends the Illinois Income Tax Act. Sets forth procedures to determine the source income of a nonresident individual who is a member of a professional athletic team."
jurisdiction: "us/states/il"
legislature: "Illinois General Assembly"
session: "94th"
identifier: "HB 310"
citation: "Illinois HB 310 (94th)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 3
action_count: 31
vote_count: 2
first_action: "2005-01-19"
last_action: "2005-07-19"
source: "openstates"
source_identifier: "ocd-bill/246aa2c8-2b98-4127-b3ad-9913380c4e90"
source_url: "http://ilga.gov/legislation/BillStatus.asp?DocNum=310&GAID=8&DocTypeID=HB&LegId=14532&SessionID=50&GA=94"
source_hash: "ff8a20fd253b6be47f9805d6d62a0db13c4ce52f6f75c1165151a4263f78da42"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-il"]
---

# Illinois HB 310 (94th) — INC TX-NONRESIDENT ATHLETES

Amends the Illinois Income Tax Act. Sets forth procedures to determine the source income of a nonresident individual who is a member of a professional athletic team.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09400HB0310&GA=94&SessionId=50&DocTypeId=HB&LegID=14532&DocNum=310&GAID=8&Session=&print=true)
2. **Engrossed** (committee substitute) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09400HB0310eng&GA=94&SessionId=50&DocTypeId=HB&LegID=14532&DocNum=310&GAID=8&Session=&print=true)
3. **Enrolled** (enrolled) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09400HB0310enr&GA=94&SessionId=50&DocTypeId=HB&LegID=14532&DocNum=310&GAID=8&Session=&print=true)

## Votes

- Third Reading — **113–0** (pass) · lower
- Third Reading — **56–0** (pass) · upper

## Sponsors

- Robert S. Molaro — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2005-01-19** Filed with the Clerk by Rep. Robert S. Molaro `filing`
- **2005-01-19** First Reading `reading-1`
- **2005-01-19** Referred to Rules Committee `referral-committee`
- **2005-01-26** Assigned to Revenue Committee `referral-committee`
- **2005-02-16** Added Chief Co-Sponsor Rep. Dan Reitz
- **2005-02-24** Added Chief Co-Sponsor Rep. Jack McGuire
- **2005-02-25** Recommends Be Adopted Sub-committee/ Revenue Committee; 003-000-000 `committee-passage-favorable`
- **2005-02-25** Remains in Revenue Committee
- **2005-02-25** Added Chief Co-Sponsor Rep. Ed Sullivan, Jr.
- **2005-03-03** Do Pass / Short Debate Revenue Committee; 012-000-000 `committee-passage`
- **2005-03-03** Placed on Calendar 2nd Reading - Short Debate
- **2005-03-15** Second Reading - Short Debate `reading-2`
- **2005-03-15** Placed on Calendar Order of 3rd Reading - Short Debate
- **2005-03-17** Third Reading - Short Debate - Passed 113-000-000 `reading-3, passage`
- **2005-03-17** Added Chief Co-Sponsor Rep. Patrick J Verschoore
- **2005-03-17** Arrive in Senate `introduction`
- **2005-03-17** Placed on Calendar Order of First Reading April 6, 2005 `reading-1`
- **2005-04-13** Chief Senate Sponsor Sen. James F. Clayborne, Jr.
- **2005-04-14** First Reading `reading-1`
- **2005-04-14** Referred to Rules `referral-committee`
- **2005-04-21** Assigned to Revenue `referral-committee`
- **2005-05-05** Do Pass Revenue; 009-000-000 `committee-passage`
- **2005-05-05** Placed on Calendar Order of 2nd Reading May 10, 2005
- **2005-05-19** Second Reading `reading-2`
- **2005-05-19** Placed on Calendar Order of 3rd Reading May 20, 2005
- **2005-05-20** Third Reading - Passed; 056-000-000 `reading-3, passage`
- **2005-05-20** Passed Both Houses
- **2005-06-17** Sent to the Governor `executive-receipt`
- **2005-07-19** Governor Approved `executive-signature`
- **2005-07-19** Effective Date January 1, 2006
- **2005-07-19** Public Act . . . . . . . . . 94-0247 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/246aa2c8-2b98-4127-b3ad-9913380c4e90`. Confidence: reported (aggregated from official Illinois legislature records).