Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
6.8 KiB
type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
| type | title | description | jurisdiction | legislature | session | identifier | citation | classification | subjects | status | primary_sponsors | version_count | action_count | vote_count | first_action | last_action | source | source_identifier | source_url | source_hash | vintage | source_snapshot | retrieved_at | confidence | tags | ||||
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| Bill | INC TX-APPORTIONMENT | 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. | us/states/il | Illinois General Assembly | 98th | HB 3157 | Illinois HB 3157 (98th) |
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enacted | 3 | 42 | 3 | 2013-02-26 | 2013-08-16 | openstates | ocd-bill/7e0fcf11-3f3a-4d7b-80b5-4f9bf62626e4 | http://ilga.gov/legislation/BillStatus.asp?DocNum=3157&GAID=12&DocTypeID=HB&LegId=75016&SessionID=85&GA=98 | abe015d59db04128daa4892119139f601fa2da49c958e0c4f5eaf7e281c41e65 | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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Illinois HB 3157 (98th) — INC TX-APPORTIONMENT
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.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
Votes
- Concurrence — 117–0 (pass) · lower
- Third Reading — 111–0 (pass) · lower
- Third Reading — 56–0 (pass) · upper
Sponsors
- Marcus C. Evans, Jr. — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
- 2013-02-26 Filed with the Clerk by Rep. Marcus C. Evans, Jr.
filing - 2013-02-26 First Reading
reading-1 - 2013-02-26 Referred to Rules Committee
referral-committee - 2013-03-11 Assigned to Revenue & Finance Committee
referral-committee - 2013-03-19 House Committee Amendment No. 1 Filed with Clerk by Rep. Marcus C. Evans, Jr.
amendment-introduction - 2013-03-19 House Committee Amendment No. 1 Referred to Rules Committee
referral-committee - 2013-03-20 House Committee Amendment No. 1 Rules Refers to Revenue & Finance Committee
- 2013-03-21 Recommends Do Pass Subcommittee/ Revenue & Finance Committee; 005-000-000
committee-passage - 2013-03-21 House Committee Amendment No. 1 Adopted in Revenue & Finance Committee; by Voice Vote
amendment-passage - 2013-03-21 Do Pass as Amended / Short Debate Revenue & Finance Committee; 010-000-000
committee-passage - 2013-03-21 Placed on Calendar 2nd Reading - Short Debate
- 2013-04-08 Second Reading - Short Debate
reading-2 - 2013-04-08 Placed on Calendar Order of 3rd Reading - Short Debate
- 2013-04-09 Third Reading - Short Debate - Passed 111-000-000
reading-3, passage - 2013-04-10 Arrive in Senate
introduction - 2013-04-10 Placed on Calendar Order of First Reading April 11, 2013
reading-1 - 2013-04-12 Chief Senate Sponsor Sen. John M. Sullivan
- 2013-04-12 First Reading
reading-1 - 2013-04-12 Referred to Assignments
referral-committee - 2013-04-24 Assigned to Revenue
referral-committee - 2013-05-07 Senate Committee Amendment No. 1 Filed with Secretary by Sen. John M. Sullivan
amendment-introduction - 2013-05-07 Senate Committee Amendment No. 1 Referred to Assignments
referral-committee - 2013-05-07 Postponed - Revenue
- 2013-05-07 Senate Committee Amendment No. 1 Assignments Refers to Revenue
- 2013-05-08 Senate Committee Amendment No. 1 Adopted
amendment-passage - 2013-05-09 Do Pass as Amended Revenue; 009-000-000
committee-passage - 2013-05-09 Placed on Calendar Order of 2nd Reading May 14, 2013
- 2013-05-20 Second Reading
reading-2 - 2013-05-20 Placed on Calendar Order of 3rd Reading May 21, 2013
- 2013-05-23 Third Reading - Passed; 056-000-000
reading-3, passage - 2013-05-23 Arrived in House
introduction - 2013-05-23 Placed on Calendar Order of Concurrence Senate Amendment(s) 1
- 2013-05-23 Senate Committee Amendment No. 1 Motion Filed Concur Rep. Marcus C. Evans, Jr.
- 2013-05-23 Senate Committee Amendment No. 1 Motion to Concur Referred to Rules Committee
referral-committee - 2013-05-28 Senate Committee Amendment No. 1 Motion to Concur Recommends Be Adopted Rules Committee; 005-000-000
- 2013-05-28 Senate Committee Amendment No. 1 House Concurs 117-000-000
- 2013-05-28 House Concurs
- 2013-05-28 Passed Both Houses
- 2013-06-19 Sent to the Governor
executive-receipt - 2013-08-16 Governor Approved
executive-signature - 2013-08-16 Effective Date January 1, 2014
- 2013-08-16 Public Act . . . . . . . . . 98-0478
became-law
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/7e0fcf11-3f3a-4d7b-80b5-4f9bf62626e4. Confidence: reported (aggregated from official Illinois legislature records).