INC TAX-COMBINED REPORTING House SponsorsRep. Maurice A. West, II, Joyce Mason and Ann M. Williams 3/27/2026HouseRule 19(a) / Re-referred to Rules Committee 35 ILCS 5/203from Ch. 120, par. 2-20335 ILCS 5/304from Ch. 120, par. 3-30435 ILCS 5/1009 new35 ILCS 5/1501from Ch. 120, par. 15-1501 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, 2027. 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. 2/5/2026HouseFiled with the Clerk by Rep. Maurice A. West, II 2/10/2026HouseFirst Reading 2/10/2026HouseReferred to Rules Committee 2/25/2026HouseAdded Co-Sponsor Rep. Joyce Mason 3/4/2026HouseAssigned to Revenue & Finance Committee 3/27/2026HouseRule 19(a) / Re-referred to Rules Committee 4/1/2026HouseAdded Co-Sponsor Rep. Ann M. Williams