91st General Assembly
Summary of HB1936
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House Sponsors:
NOVAK-TENHOUSE-O'BRIEN-LEITCH-TURNER,ART.

Senate Sponsors:
PETERSON

Short description: 
INC TX-SALES FACTOR EQUATION                                               

Synopsis of Bill as introduced:
        Amends the Illinois Income Tax Act concerning  the  apportionment      
   of  business  income  for  persons  other than residents.  Deletes the      
   component of the sales factor providing that certain property  shipped      
   from  this  State to the U.S. government or to a person not taxable in      
   the state of the purchaser is a sale of tangible personal property  in      
   this  State.   Deletes  the provision providing that sales of tangible      
   personal property are not in this State if the  seller  and  purchaser      
   would  be, in certain  instances, members of the same unitary business      
   group.  Effective immediately.                                              
        HOUSE AMENDMENT NO. 1.                                                 
          Deletes reference to:                                                
          35 ILCS 5/304                                                        
          Adds reference to:                                                   
          35 ILCS 5/101                   from Ch. 120, par. 1-101             
        Deletes everything. Amends the Illinois Income Tax Act concerning      
   the short title.  Makes a technical change.                                 
 
Last action on Bill: SESSION SINE DIE

   Last action date: 01-01-09

           Location: House

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   1     SENATE -   0


   END OF INQUIRY 



 Full Text  Bill Status