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HB 3025

Relating to a State Water Resources Management Plan

2025 Regular Session Introduced by Bill Flanigan and 3 co-sponsors

HB 3025 fixes drafting errors in Sec. 201 of Illinois' income tax, clarifying the tax-imposition text with no rate or liability changes; takes effect Jan 1, 2026.

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Bill Summary · HB 3025

Summary — HB 3025 (Illinois, 104th General Assembly, 2025)

Note: The user-provided title ("Relating to the Oregon Opportunity Grant program") does not match the bill text. This summary is based on the bill text and legislative history provided, which are for Illinois HB3025 (Rep. Natalie A. Manley) and amend the Illinois Income Tax Act (35 ILCS 5/201).

Main purpose / intent

HB 3025 makes a technical amendment to Section 201 of the Illinois Income Tax Act. The bill’s stated purpose is to correct or clarify language in the statutory provision that imposes the State income tax measured by net income. The sponsor’s synopsis describes the change as technical in nature and not as altering tax rates or the substantive tax structure.

Key provisions and changes

  • Amends 35 ILCS 5/201 (Sec. 201: “Tax imposed”) — the section that establishes the State income tax and lists the historic and current rate schedules for individuals, trusts, estates, and corporations.
  • The amendment corrects wording in the introductory paragraph of Sec. 201 (for example, removing or reordering stray words/phrases that interrupt the sentence setting out the imposition of tax). The printed text shows duplication and misplaced phrases (e.g., “on on every…”, “this occupation or privilege taxes…”), which the bill resolves.
  • No changes to the numerical tax rates, brackets, surtaxes, or existing surcharge provisions (including the 2019–2027 surcharge language shown in the text) are indicated in the synopsis.

Who is affected

  • Formally: all individuals, corporations, trusts, and estates subject to the Illinois Income Tax Act (35 ILCS 5).
  • Practically: because this is characterized as a technical/clarifying amendment, there is no intended change to tax liabilities, rates, or taxpayer obligations. The amendment clarifies statutory language to reduce ambiguity for administrators, taxpayers, and courts.

Legislative status and timeline

  • Introduced: February 6, 2025 (filed by Rep. Natalie A. Manley).
  • Committee activity: referred to Rules, Public Education, then Education/Higher Education & Workforce Development (various referrals and hearings in March–April 2025, with work sessions and committee recommendations).
  • Floor action: Passed through readings and votes in spring/early summer 2025 (noted readings, votes, and reconsideration motion).
  • Enacted: Signed by legislative leaders and Governor; became Chapter 383, 2025 Laws.
  • Effective date: January 1, 2026.

Notes and likely impact

  • The bill appears to be non-substantive and intended to correct drafting errors or ambiguous phrasing in Sec. 201. It should not change taxpayers’ tax rates, liabilities, or filing obligations.
  • Because it clarifies statutory text, the change may reduce future disputes over statutory interpretation and aid tax administration and enforcement.

Compiled from official sources — confirm details with the bill’s official record.

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