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IL SB3121

IL SB3121
INC TX-GILTI AND SAFE HARBOR


summary

Introduced
02/02/2026
In Committee
02/02/2026
Crossed Over
Passed
Dead

Introduced Session

104th General Assembly

Bill Summary

Amends the Illinois Income Tax Act. Repeals provisions concerning an addition modification related to the business interest deduction taken under specified provisions of the Internal Revenue Code. Effective immediately.

AI Summary

This bill amends the Illinois Income Tax Act to repeal provisions that require an "addition modification" for the business interest deduction taken under specific sections of the Internal Revenue Code, which is a change to how certain business expenses are treated for Illinois income tax purposes.

Sponsors (1)

Last Action

Referred to Assignments (on 02/02/2026)

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