2025-2026 Regular SessionIllinois Legislature

SB1833: INC TX-ILLINOIS SOURCES

Legislative Summary

Amends the Illinois Income Tax Act. Provides that, when calculating the taxpayer's base income, the taxpayer's federal adjusted gross income shall be modified to exclude (i) the portion of income or loss that is received from a trade or business conducted within and without Illinois and that is not derived from or connected with Illinois sources and (ii) the portion of income or loss that is received from a pass-through entity conducting business within and without Illinois and that is not derived from or connected with Illinois sources. Effective immediately.

Demographic Impact

Overall analysis of equity impact

70% Positive
Medium ConfidenceView detailed demographic breakdown ↓

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Bill History

2/6/2025
Filed with Secretary by Sen. Chapin Rose
Senate
2/6/2025
First Reading
Senate
2/6/2025
Referred to Assignments
Senate
2/18/2025
Assigned to Revenue
Senate
3/21/2025
Rule 2-10 Committee Deadline Established As April 11, 2025
Senate
4/11/2025
Rule 2-10 Committee Deadline Established As May 9, 2025
Senate

Status Information

Current Status
Introduced(2/6/2025)
Chamber
Senate
Committee
Revenue(Senate)

Sponsors

Republican: 1

Primary Sponsor

Chapin Rose
Chapin Rose
Republican

Documents

Introduced
Bill Text2/6/2025481.8 KB