---
type: "Bill"
title: "SMALL BUSINESS-PEO ELIGIBLE"
description: "Amends the Small Business Job Creation Tax Credit Act. Provides that an employee who is employed in the service of the applicant for a basic wage for at least 35 hours each week or who renders a standard of service to the applicant that is generally accepted as full-time employment is considered a full-time employee of the applicant regardless of whether a W-2 is issued for the employee by a professional employer organization. Requires the Department of Commerce and Economic Opportunity to make rules concerning applicants for which a professional employer organization has been contracted to issue W-2s and make payment of withholding taxes."
jurisdiction: "us/states/il"
legislature: "Illinois General Assembly"
session: "97th"
identifier: "HB 5111"
citation: "Illinois HB 5111 (97th)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 3
action_count: 45
vote_count: 3
first_action: "2012-02-08"
last_action: "2012-08-23"
source: "openstates"
source_identifier: "ocd-bill/4dc0d261-01a8-4dba-9989-6c272c6e3f6c"
source_url: "http://ilga.gov/legislation/BillStatus.asp?DocNum=5111&GAID=11&DocTypeID=HB&LegId=65163&SessionID=84&GA=97"
source_hash: "cde8702b48d740a4a56e59c3382c41429033ce4b433458ae80f4df9287a3c01c"
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 5111 (97th) — SMALL BUSINESS-PEO ELIGIBLE

Amends the Small Business Job Creation Tax Credit Act. Provides that an employee who is employed in the service of the applicant for a basic wage for at least 35 hours each week or who renders a standard of service to the applicant that is generally accepted as full-time employment is considered a full-time employee of the applicant regardless of whether a W-2 is issued for the employee by a professional employer organization. Requires the Department of Commerce and Economic Opportunity to make rules concerning applicants for which a professional employer organization has been contracted to issue W-2s and make payment of withholding taxes.

## 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=09700HB5111&GA=97&SessionId=84&DocTypeId=HB&LegID=65163&DocNum=5111&GAID=11&Session=&print=true)
2. **Engrossed** (committee substitute) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09700HB5111eng&GA=97&SessionId=84&DocTypeId=HB&LegID=65163&DocNum=5111&GAID=11&Session=&print=true)
3. **Enrolled** (enrolled) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09700HB5111enr&GA=97&SessionId=84&DocTypeId=HB&LegID=65163&DocNum=5111&GAID=11&Session=&print=true)

## Votes

- Third Reading — **110–0** (pass) · lower
- Concurrence, Amendment 1 — **114–0** (pass) · lower
- Third Reading — **55–0** (pass) · upper

## Sponsors

- Emil Jones, III — cosponsor (person)
- Frank J. Mautino — primary (person)

## Timeline

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

- **2012-02-08** Filed with the Clerk by Rep. Frank J. Mautino `filing`
- **2012-02-08** First Reading `reading-1`
- **2012-02-08** Referred to Rules Committee `referral-committee`
- **2012-02-27** Assigned to Revenue & Finance Committee `referral-committee`
- **2012-02-29** House Committee Amendment No. 1 Filed with Clerk by Rep. Frank J. Mautino `amendment-introduction`
- **2012-02-29** House Committee Amendment No. 1 Referred to Rules Committee `referral-committee`
- **2012-03-05** House Committee Amendment No. 1 Rules Refers to Revenue & Finance Committee
- **2012-03-08** Recommends Do Pass Subcommittee/ Revenue & Finance Committee; 003-000-000 `committee-passage`
- **2012-03-08** Remains in Revenue & Finance Committee
- **2012-03-08** House Committee Amendment No. 1 Adopted in Revenue & Finance Committee; by Voice Vote `amendment-passage`
- **2012-03-08** Do Pass as Amended / Short Debate Revenue & Finance Committee; 009-000-000 `committee-passage`
- **2012-03-09** Placed on Calendar 2nd Reading - Short Debate
- **2012-03-27** Second Reading - Short Debate `reading-2`
- **2012-03-27** Held on Calendar Order of Second Reading - Short Debate `reading-2`
- **2012-03-30** Placed on Calendar Order of 3rd Reading - Short Debate
- **2012-03-30** Third Reading - Short Debate - Passed 110-000-000 `reading-3, passage`
- **2012-04-11** Arrive in Senate `introduction`
- **2012-04-11** Placed on Calendar Order of First Reading April 17, 2012 `reading-1`
- **2012-04-11** Chief Senate Sponsor Sen. Toi W. Hutchinson
- **2012-04-17** First Reading `reading-1`
- **2012-04-17** Referred to Assignments `referral-committee`
- **2012-04-24** Assigned to Revenue `referral-committee`
- **2012-05-02** Do Pass Revenue; 007-000-000 `committee-passage`
- **2012-05-02** Placed on Calendar Order of 2nd Reading May 3, 2012
- **2012-05-08** Senate Floor Amendment No. 1 Filed with Secretary by Sen. Toi W. Hutchinson `amendment-introduction`
- **2012-05-08** Senate Floor Amendment No. 1 Referred to Assignments `referral-committee`
- **2012-05-09** Senate Floor Amendment No. 1 Assignments Refers to Revenue
- **2012-05-09** Senate Floor Amendment No. 1 Recommend Do Adopt Revenue; 008-000-000
- **2012-05-15** Second Reading `reading-2`
- **2012-05-15** Senate Floor Amendment No. 1 Adopted; Hutchinson `amendment-passage`
- **2012-05-15** Placed on Calendar Order of 3rd Reading May 16, 2012
- **2012-05-24** Added as Alternate Chief Co-Sponsor Sen. Kwame Raoul
- **2012-05-24** Added as Alternate Co-Sponsor Sen. Emil Jones, III
- **2012-05-24** Third Reading - Passed; 055-000-000 `reading-3, passage`
- **2012-05-24** Arrived in House `introduction`
- **2012-05-24** Placed on Calendar Order of Concurrence Senate Amendment(s) 1
- **2012-05-24** Senate Floor Amendment No. 1 Motion Filed Concur Rep. Frank J. Mautino
- **2012-05-24** Senate Floor Amendment No. 1 Motion to Concur Referred to Rules Committee `referral-committee`
- **2012-05-28** Senate Floor Amendment No. 1 Motion to Concur Recommends Be Adopted Rules Committee; 004-000-000
- **2012-05-28** Senate Floor Amendment No. 1 House Concurs 114-000-000
- **2012-05-28** Passed Both Houses
- **2012-06-26** Sent to the Governor `executive-receipt`
- **2012-08-23** Governor Approved `executive-signature`
- **2012-08-23** Effective Date August 23, 2012
- **2012-08-23** Public Act . . . . . . . . . 97-1052 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/4dc0d261-01a8-4dba-9989-6c272c6e3f6c`. Confidence: reported (aggregated from official Illinois legislature records).