IL SB3799

Amends the Illinois Income Tax Act to give partnerships making an entity-level tax election a choice between two methods for determining their tax base.

Partnerships may elect to use either a full distributive share method or an Illinois-sourced income method when calculating their entity-level tax.

The bill was introduced on February 6, 2026 by Senator Celina Villanueva and would take effect immediately upon becoming law.

Modifies Section 201 of 35 ILCS 5 (the Illinois Income Tax Act provisions concerning tax imposition).