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Bill

Bill

SB 3799

INC TX-ENTITY BASE

104th Regular Session Introduced by Chris Balkema and 1 co-sponsor

Allows electing partnerships and S corps in Illinois to pay an entity-level tax starting 2026, with two bases: full distributive share or Illinois-sourced income.

Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments
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