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---
type: "Bill"
title: "INC TX-APPORTIONMENT"
description: "Amends the Illinois Income Tax Act. Provides that a partnership or Subchapter S corporation may elect to pay a tax computed by multiplying the share of business income apportionable to Illinois and nonbusiness income allocated to Illinois that is distributable to each partner or shareholder and multiplied by the applicable rates of tax for that partner or shareholder. Creates a deduction in an amount equal to those amounts. Effective immediately."
jurisdiction: "us/states/il"
legislature: "Illinois General Assembly"
session: "102nd"
identifier: "SB 2531"
citation: "Illinois SB 2531 (102nd)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Anthony DeLuca", "Win Stoller"]
version_count: 6
action_count: 75
vote_count: 3
first_action: "2021-02-26"
last_action: "2021-08-27"
source: "openstates"
source_identifier: "ocd-bill/f0ce47df-ac84-4d05-9f16-e93b4dca310a"
source_url: "https://ilga.gov/legislation/BillStatus.asp?DocNum=2531&GAID=16&DocTypeID=SB&LegId=135185&SessionID=110&GA=102"
source_hash: "2ac05f6377a87b5b535b032a829fe15d2f9630226bbf42d0d3aac8fac8285d56"
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 SB 2531 (102nd) — INC TX-APPORTIONMENT
Amends the Illinois Income Tax Act. Provides that a partnership or Subchapter S corporation may elect to pay a tax computed by multiplying the share of business income apportionable to Illinois and nonbusiness income allocated to Illinois that is distributable to each partner or shareholder and multiplied by the applicable rates of tax for that partner or shareholder. Creates a deduction in an amount equal to those amounts. Effective immediately.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Introduced** (filed) — [source](https://ilga.gov/legislation/102/SB/PDF/10200SB2531.pdf)
2. **Engrossed** (committee substitute) — [source](https://ilga.gov/legislation/102/SB/PDF/10200SB2531eng.pdf)
3. **House Amendment 001** (committee substitute) — [source](https://ilga.gov/legislation/102/SB/PDF/10200SB2531ham001.pdf)
4. **Senate Amendment 001** (committee substitute) — [source](https://ilga.gov/legislation/102/SB/PDF/10200SB2531sam001.pdf)
5. **Senate Amendment 002** (committee substitute) — [source](https://ilga.gov/legislation/102/SB/PDF/10200SB2531sam002.pdf)
6. **Enrolled** (enrolled) — [source](https://ilga.gov/legislation/102/SB/PDF/10200SB2531enr.pdf)
## Votes
- Third Reading — **560** (pass) · upper
- Concurrence — **590** (pass) · upper
- Third Reading — **1160** (pass) · lower
## Sponsors
- Anthony DeLuca — primary (person)
- Win Stoller — primary (person)
- Amy Elik — cosponsor (person)
- Amy Grant — cosponsor (person)
- Ann M. Williams — cosponsor (person)
- Carol Ammons — cosponsor (person)
- Chris Bos — cosponsor (person)
- Dale Fowler — cosponsor (person)
- Darren Bailey — cosponsor (person)
- Dave Syverson — cosponsor (person)
- Dave Vella — cosponsor (person)
- David Koehler — cosponsor (person)
- Donald P. DeWitte — cosponsor (person)
- Jason A. Barickman — cosponsor (person)
- Jil Tracy — cosponsor (person)
- John Connor — cosponsor (person)
- John F. Curran — cosponsor (person)
- Jonathan Carroll — cosponsor (person)
- Karina Villa — cosponsor (person)
- Laura M. Murphy — cosponsor (person)
- Margaret Croke — cosponsor (person)
- Mike Murphy — cosponsor (person)
- Mike Simmons — cosponsor (person)
- Neil Anderson — cosponsor (person)
- Rachelle Crowe — cosponsor (person)
- Robert F. Martwick — cosponsor (person)
- Sally J. Turner — cosponsor (person)
- Steve McClure — cosponsor (person)
- Sue Rezin — cosponsor (person)
- Terra Costa Howard — cosponsor (person)
- Terri Bryant — cosponsor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2021-02-26** Filed with Secretary by Sen. Win Stoller `filing`
- **2021-02-26** First Reading `reading-1`
- **2021-02-26** Referred to Assignments `referral-committee`
- **2021-03-16** Added as Chief Co-Sponsor Sen. John Connor
- **2021-03-17** Added as Co-Sponsor Sen. Donald P. DeWitte
- **2021-03-23** Added as Chief Co-Sponsor Sen. Robert F. Martwick
- **2021-03-23** Assigned to Revenue `referral-committee`
- **2021-03-23** Added as Co-Sponsor Sen. Jil Tracy
- **2021-03-24** Added as Co-Sponsor Sen. John F. Curran
- **2021-03-26** Added as Co-Sponsor Sen. David Koehler
- **2021-04-05** Senate Committee Amendment No. 1 Filed with Secretary by Sen. Win Stoller `amendment-introduction`
- **2021-04-05** Senate Committee Amendment No. 1 Referred to Assignments `referral-committee`
- **2021-04-07** Senate Committee Amendment No. 1 Assignments Refers to Revenue
- **2021-04-14** Senate Committee Amendment No. 1 Adopted `amendment-passage`
- **2021-04-15** Do Pass Revenue; 009-000-000 `committee-passage`
- **2021-04-15** Placed on Calendar Order of 2nd Reading April 20, 2021
- **2021-04-15** Added as Co-Sponsor Sen. Sally J. Turner
- **2021-04-16** Senate Floor Amendment No. 2 Filed with Secretary by Sen. Win Stoller `amendment-introduction`
- **2021-04-16** Senate Floor Amendment No. 2 Referred to Assignments `referral-committee`
- **2021-04-19** Added as Co-Sponsor Sen. Dale Fowler
- **2021-04-20** Senate Floor Amendment No. 2 Assignments Refers to Revenue
- **2021-04-20** Added as Co-Sponsor Sen. Dave Syverson
- **2021-04-20** Added as Co-Sponsor Sen. Sue Rezin
- **2021-04-20** Added as Co-Sponsor Sen. Darren Bailey
- **2021-04-20** Added as Co-Sponsor Sen. Neil Anderson
- **2021-04-20** Added as Co-Sponsor Sen. Terri Bryant
- **2021-04-20** Added as Co-Sponsor Sen. Jason A. Barickman
- **2021-04-20** Second Reading `reading-2`
- **2021-04-20** Placed on Calendar Order of 3rd Reading April 21, 2021
- **2021-04-21** Added as Co-Sponsor Sen. Mike Simmons
- **2021-04-21** Senate Floor Amendment No. 2 Recommend Do Adopt Revenue; 010-000-000
- **2021-04-21** Added as Co-Sponsor Sen. Karina Villa
- **2021-04-21** Recalled to Second Reading `reading-2`
- **2021-04-21** Senate Floor Amendment No. 2 Adopted; Stoller `amendment-passage`
- **2021-04-21** Third Reading - Passed; 056-000-000 `passage, reading-3`
- **2021-04-26** Added as Co-Sponsor Sen. Rachelle Crowe
- **2021-04-28** Arrived in House `introduction`
- **2021-04-28** Chief House Sponsor Rep. Anthony DeLuca
- **2021-04-28** First Reading `reading-1`
- **2021-04-28** Referred to Rules Committee `referral-committee`
- **2021-04-28** Assigned to Revenue & Finance Committee `referral-committee`
- **2021-05-04** Added Alternate Chief Co-Sponsor Rep. Mike Murphy
- **2021-05-05** Added Alternate Co-Sponsor Rep. Amy Elik
- **2021-05-05** Added Alternate Chief Co-Sponsor Rep. Margaret Croke
- **2021-05-05** Added Alternate Chief Co-Sponsor Rep. Jonathan Carroll
- **2021-05-06** House Committee Amendment No. 1 Filed with Clerk by Rep. Anthony DeLuca `amendment-introduction`
- **2021-05-06** House Committee Amendment No. 1 Referred to Rules Committee `referral-committee`
- **2021-05-11** House Committee Amendment No. 1 Rules Refers to Revenue & Finance Committee
- **2021-05-13** House Committee Amendment No. 1 Adopted in Revenue & Finance Committee; by Voice Vote `amendment-passage`
- **2021-05-13** Do Pass as Amended / Short Debate Revenue & Finance Committee; 015-001-000 `committee-passage`
- **2021-05-13** Placed on Calendar 2nd Reading - Short Debate
- **2021-05-19** Second Reading - Short Debate `reading-2`
- **2021-05-19** Placed on Calendar Order of 3rd Reading - Short Debate
- **2021-05-20** Third Reading - Short Debate - Passed 116-000-000 `passage, reading-3`
- **2021-05-20** Added Alternate Co-Sponsor Rep. Dave Vella
- **2021-05-20** Added Alternate Co-Sponsor Rep. Carol Ammons
- **2021-05-20** Added Alternate Co-Sponsor Rep. Terra Costa Howard
- **2021-05-20** Added Alternate Co-Sponsor Rep. Ann M. Williams
- **2021-05-20** Added Alternate Co-Sponsor Rep. Amy Grant
- **2021-05-20** Added Alternate Co-Sponsor Rep. Chris Bos
- **2021-05-21** Secretary's Desk - Concurrence House Amendment(s) 1
- **2021-05-21** Placed on Calendar Order of Concurrence House Amendment(s) 1 - May 24, 2021
- **2021-05-21** House Committee Amendment No. 1 Motion to Concur Filed with Secretary Sen. Win Stoller `filing`
- **2021-05-21** House Committee Amendment No. 1 Motion to Concur Referred to Assignments `referral-committee`
- **2021-05-25** House Committee Amendment No. 1 Motion to Concur Assignments Referred to Revenue `referral-committee`
- **2021-05-27** House Committee Amendment No. 1 Motion To Concur Recommended Do Adopt Revenue; 010-000-000
- **2021-05-30** Added as Co-Sponsor Sen. Steve McClure
- **2021-05-30** House Committee Amendment No. 1 Senate Concurs 059-000-000
- **2021-05-30** Senate Concurs
- **2021-05-30** Passed Both Houses
- **2021-05-30** Added as Co-Sponsor Sen. Laura M. Murphy
- **2021-06-28** Sent to the Governor `executive-receipt`
- **2021-08-27** Governor Approved `executive-signature`
- **2021-08-27** Effective Date August 27, 2021
- **2021-08-27** Public Act . . . . . . . . . 102-0658 `became-law`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f0ce47df-ac84-4d05-9f16-e93b4dca310a`. Confidence: reported (aggregated from official Illinois legislature records).