Docket Room
HB 5191·IL·house

INC TX-ENTITY BASE

In CommitteeFiled Feb 5, 2026
Sponsor: Margaret Croke
Latest Action

Rule 19(a) / Re-referred to Rules Committee

Mar 27, 2026

Summary

The bill amends the Illinois Income Tax Act to give partnerships that have made an entity‑level tax election a choice of calculation method. They may use either a full distributive‑share approach or an Illinois‑sourced income approach to determine their tax base. This provides flexibility in how partnership income is measured for state tax purposes.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

Share

Track this bill

Get real-time alerts when HB 5191 changes status, plus AI-powered summaries and stage predictions.

Sign up free
Docket Room · Nonpartisan legislative tracking
Docket Room IntelligencePro

Ask about your legislation

I can analyze your tracked bills, upcoming hearings, and recent changes.

AI-generated · Nonpartisan · Not legal advice