Rule 19(a) / Re-referred to Rules Committee
Summary
The measure amends the Illinois Income Tax Act so that, starting in 2027, businesses whose foreign activity makes up 80% or more of a unit will no longer be excluded from a combined reporting group. It also defines "United States" to include all states, DC, territories, possessions, and areas where the U.S. claims resource rights, and adds joint liability rules for group members. This changes how multinational companies calculate state taxes and could increase tax liability for some foreign‑focused operations.
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