Illinois 104th General Assembly Status: Introduced 14 D cosponsors

SB3486      — INC TAX-COMBINED REPORTING

Last action — Added as Co-Sponsor Sen. David Koehler

  1. 1
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill has been introduced in the Senate. Introduced February 05, 2026. It must pass committee before a floor vote.

Next likely step: a committee referral and hearing.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Not enough signal yet

Not enough signal yet to read this bill's trajectory — we surface a likelihood only once there's real movement (stage, sponsorship, committee, or votes) to point to.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

Amends the Illinois Income Tax Act. Provides that provisions of the Act that provide that a taxpayer's unitary business group does not include members whose business activity outside the United States is 80% or more of the member's total business activity apply only for taxable years ending before January 1, 2026. Makes corresponding changes to deductions and addition modifications concerning those members of the unitary business group. Provides that, with respect to the term "foreign person", "United States" means the 50 states of the United States, the District of Columbia, the territories and possessions of the United States, and any area over which the United States has asserted jurisdiction or claimed exclusive rights with respect to the exploration for or exploitation of natural resources. Adds provisions concerning joint and several liability of members of a combined reporting group. Effective immediately.

Bill Text

We don't have the full text on file for this bill yet.

Read SB3486 on the official Illinois source →

Action History

  1. Added as Co-Sponsor Sen. David Koehler

  2. Added as Co-Sponsor Sen. Mike Simmons

  3. Added as Co-Sponsor Sen. Emil Jones, III

  4. Added as Co-Sponsor Sen. Willie Preston

  5. Added as Co-Sponsor Sen. Mary Edly-Allen

  6. Added as Co-Sponsor Sen. Lakesia Collins

  7. Added as Co-Sponsor Sen. Mattie Hunter

  8. Added as Co-Sponsor Sen. Javier L. Cervantes

  9. Added as Chief Co-Sponsor Sen. Graciela Guzmán

  10. Sponsor Removed Sen. Graciela Guzmán

  11. Added as Co-Sponsor Sen. Graciela Guzmán

  12. Added as Co-Sponsor Sen. Mark L. Walker

  13. Added as Co-Sponsor Sen. Adriane L. Johnson

  14. Added as Co-Sponsor Sen. Karina Villa

  15. Added as Co-Sponsor Sen. Rachel Ventura

  16. Referred to Assignments

  17. First Reading

  18. Filed with Secretary by Sen. Robert F. Martwick

Sponsors

Sponsorship breakdown

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1 sponsors · 13 co-sponsors · 169 not signed on

Sponsors (1)

Co-sponsors (13)

Not signed on (169)

169 members have not signed on to this bill.

Show all 169 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB3486      do?
Amends the Illinois Income Tax Act. Provides that provisions of the Act that provide that a taxpayer's unitary business group does not include members whose business activity outside the United States is 80% or more of the member's total business activity apply only for taxable years ending before January 1, 2026. Makes corresponding changes to deductions and addition modifications concerning those members of the unitary business group. Provides that, with respect to the term "foreign person", "United States" means the 50 states of the United States, the District of Columbia, the territories and possessions of the United States, and any area over which the United States has asserted jurisdiction or claimed exclusive rights with respect to the exploration for or exploitation of natural resources. Adds provisions concerning joint and several liability of members of a combined reporting group. Effective immediately.
Who sponsors SB3486     ?
SB3486      is sponsored by Robert F. Martwick (Democrat), Graciela Guzmán (Democrat), Rachel Ventura (Democrat), Karina Villa (Democrat), Adriane L. Johnson (Democrat), Mark L. Walker (Democrat), Javier L. Cervantes (Democrat), Mattie Hunter (Democrat), Lakesia Collins (Democrat), Mary Edly-Allen (Democrat), Willie Preston (Democrat), Emil Jones, III (Democrat), Mike Simmons (Democrat), and David Koehler (Democrat).
What is the current status of SB3486     ?
This bill has been introduced in the Senate. Introduced February 05, 2026. It must pass committee before a floor vote.
Where can I track SB3486     ?
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Last checked for changes about 2 months ago · updated continuously

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