91st General Assembly
Summary of SB0946
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Senate Sponsors:
WATSON-DEMUZIO.

House Sponsors:
STEPHENS

Short description: 
GAS REVENUE TAX ACT                                                        

Synopsis of Bill as introduced:
        Amends the  Illinois  Income  Tax  Act  concerning  Subchapter  S      
   corporations.  Makes a technical change.                                    
        HOUSE AMENDMENT NO. 1.                                                 
          Deletes reference to:                                                
          35 ILCS 5/308                                                        
          Adds reference to:                                                   
          35 ILCS 615/2a.1                from Ch. 120, par. 467.17a.1         
        Deletes everything.  Amends the Gas Revenue  Tax  Act.   Makes  a      
   technical change.                                                           
        HOUSE AMENDMENT NO. 2.                                                 
        Deletes everything.  Amends the Gas Revenue  Tax  Act.   Provides      
   that  for  taxable  periods beginning on or after January 1, 1998, the      
   invested capital tax shall be  the  lesser  of  (i)  the  current  tax      
   calculation  or  (ii)  an  amount  to  equal  to  0.8% times a certain      
   calculation concerning the person's gross gas plant in service for the      
   taxable period ending December 31, 1996 as modified by  an  adjustment      
   factor.  Defines "adjustment factor".                                       
 
Last action on Bill: PUBLIC ACT.............................. 91-0596

   Last action date: 99-08-14

           Location: Senate

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   2     SENATE -   0


   END OF INQUIRY 



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