Illinois 104th General Assembly Status: Introduced Bipartisan · 1 D · 1 R cosponsors

SB3799      — INC TX-ENTITY BASE

Last action — Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments

  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 06, 2026. It must pass committee before a floor vote.

Next likely step: a committee referral and hearing.

Prognosis

Stalled 26% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • Introduced

    Current position in the legislative process.

  • 2 sponsors

    1 primary, 1 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (1 D · 1 R) — cross-party backing.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

In plain language

The bill allows partnerships to choose different methods for calculating their entity-level tax base.

This legislation amends the Illinois Income Tax Act to let partnerships elect to use either a full distributive share method or an Illinois-sourced income method for determining their entity-level tax. It aims to provide flexibility in how partnerships calculate their tax obligations.

What this means for you
  • Workers: The bill may indirectly influence how partnerships manage finances, potentially affecting employment practices.
  • Families: {}
  • Small Business: If you run a partnership, you can choose a tax calculation method that best suits your financial situation.

Summary

Amends the Illinois Income Tax Act. In provisions concerning the entity-level tax, provides that a partnership making an entity-level tax election may elect to determine its tax base using a full distributive share method or an Illinois-sourced income method. Effective immediately.

Bill Text

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

Read SB3799 on the official Illinois source →

Action History

  1. Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments

  2. Rule 3-9(a) / Re-referred to Assignments

  3. Rule 2-10 Committee/3rd Reading Deadline Established As May 22, 2026

  4. Added as Co-Sponsor Sen. Chris Balkema

  5. Senate Committee Amendment No. 1 Assignments Refers to Revenue

  6. Rule 2-10 Committee/3rd Reading Deadline Established As May 15, 2026

  7. Senate Committee Amendment No. 1 Referred to Assignments

  8. Senate Committee Amendment No. 1 Filed with Secretary by Sen. Celina Villanueva

  9. Rule 2-10 Committee Deadline Established As April 24, 2026

  10. Assigned to Revenue

  11. Referred to Assignments

  12. First Reading

  13. Filed with Secretary by Sen. Celina Villanueva

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 1 co-sponsors · 181 not signed on

Sponsors (1)

Co-sponsors (1)

Not signed on (181)

181 members have not signed on to this bill.

Show all 181 →

"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 SB3799      do?
Amends the Illinois Income Tax Act. In provisions concerning the entity-level tax, provides that a partnership making an entity-level tax election may elect to determine its tax base using a full distributive share method or an Illinois-sourced income method. Effective immediately.
Who sponsors SB3799     ?
SB3799      is sponsored by Celina Villanueva (Democrat) and Chris Balkema (Republican).
What is the current status of SB3799     ?
This bill has been introduced in the Senate. Introduced February 06, 2026. It must pass committee before a floor vote.
Where can I track SB3799     ?
Track SB3799      free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on SB3799     

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of SB3799     

Last checked for changes 3 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →