INC TX-ENTITY BASE Senate SponsorsSen. Celina Villanueva 2/24/2026SenateAssigned to Revenue 35 ILCS 5/201Amends 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. 2/6/2026SenateFiled with Secretary by Sen. Celina Villanueva 2/6/2026SenateFirst Reading 2/6/2026SenateReferred to Assignments 2/24/2026SenateAssigned to Revenue 3/13/2026SenateRule 2-10 Committee Deadline Established As April 24, 2026