INC TX-APPORTIONMENT House SponsorsRep. Marcus C. Evans, Jr. Senate Sponsors(Sen. John M. Sullivan) 8/16/2013HousePublic Act . . . . . . . . . 98-0478 35 ILCS 5/304from Ch. 120, par. 3-30435 ILCS 5/305from Ch. 120, par. 3-30535 ILCS 5/307from Ch. 120, par. 3-30735 ILCS 5/308from Ch. 120, par. 3-30835 ILCS 5/502from Ch. 120, par. 5-50235 ILCS 5/1501from Ch. 120, par. 15-1501 Amends the Illinois Income Tax Act. In a Section concerning apportionment of business income, provides that, if the apportionment provisions do not fairly represent the market for the person's goods, services, or other sources of business income (instead of "the extent of a person's business activity in this State"), a person may petition for, or the Director may permit or require, the following: (1) separate accounting; (2) the exclusion of any one or more factors; (3) the inclusion of one or more additional factors; or (4) the employment of any other method to effectuate an equitable allocation and apportionment of the person's business income. Makes changes concerning gains or losses included in the net income of a nonresident partners and shareholders. Makes changes concerning unitary business groups. Makes other changes.House Committee Amendment No. 1 Deletes reference to:35 ILCS 5/1501Adds reference to:35 ILCS 5/709.5Provides that provisions of the bill concerning nonresident partners and shareholders and composite returns apply for taxable years ending prior to December 31, 2014 (now December 31, 2013). Makes changes concerning withholdings by partnerships, Subchapter S corporations, and trusts. Removes provisions from the introduced bill concerning the definition of common ownership.Senate Committee Amendment No. 1 Deletes reference to:35 ILCS 5/305from Ch. 120, par. 3-30535 ILCS 5/307from Ch. 120, par. 3-30735 ILCS 5/308from Ch. 120, par. 3-308Deletes provisions from the engrossed bill concerning the apportionment of gains and losses on interests in partnerships and trusts and gains and losses from the disposition of stock in Subchapter S Corporations. 2/26/2013HouseFiled with the Clerk by Rep. Marcus C. Evans, Jr. 2/26/2013HouseFirst Reading 2/26/2013HouseReferred to Rules Committee 3/11/2013HouseAssigned to Revenue & Finance Committee 3/19/2013HouseHouse Committee Amendment No. 1 Filed with Clerk by Rep. Marcus C. Evans, Jr. 3/19/2013HouseHouse Committee Amendment No. 1 Referred to Rules Committee 3/20/2013HouseHouse Committee Amendment No. 1 Rules Refers to Revenue & Finance Committee 3/21/2013HouseRecommends Do Pass Subcommittee/ Revenue & Finance Committee; 005-000-000 3/21/2013HouseHouse Committee Amendment No. 1 Adopted in Revenue & Finance Committee; by Voice Vote 3/21/2013HouseDo Pass as Amended / Short Debate Revenue & Finance Committee; 010-000-000 3/21/2013HousePlaced on Calendar 2nd Reading - Short Debate 4/8/2013HouseSecond Reading - Short Debate 4/8/2013HousePlaced on Calendar Order of 3rd Reading - Short Debate 4/9/2013HouseThird Reading - Short Debate - Passed 111-000-000 4/10/2013SenateArrive in Senate 4/10/2013SenatePlaced on Calendar Order of First Reading April 11, 2013 4/12/2013SenateChief Senate Sponsor Sen. John M. Sullivan 4/12/2013SenateFirst Reading 4/12/2013SenateReferred to Assignments 4/24/2013SenateAssigned to Revenue 5/7/2013SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. John M. Sullivan 5/7/2013SenateSenate Committee Amendment No. 1 Referred to Assignments 5/7/2013SenatePostponed - Revenue 5/7/2013SenateSenate Committee Amendment No. 1 Assignments Refers to Revenue 5/8/2013SenateSenate Committee Amendment No. 1 Adopted 5/9/2013SenateDo Pass as Amended Revenue; 009-000-000 5/9/2013SenatePlaced on Calendar Order of 2nd Reading May 14, 2013 5/20/2013SenateSecond Reading 5/20/2013SenatePlaced on Calendar Order of 3rd Reading May 21, 2013 5/23/2013SenateThird Reading - Passed; 056-000-000 5/23/2013HouseArrived in House 5/23/2013HousePlaced on Calendar Order of Concurrence Senate Amendment(s) 1 5/23/2013HouseSenate Committee Amendment No. 1 Motion Filed Concur Rep. Marcus C. Evans, Jr. 5/23/2013HouseSenate Committee Amendment No. 1 Motion to Concur Referred to Rules Committee 5/28/2013HouseSenate Committee Amendment No. 1 Motion to Concur Recommends Be Adopted Rules Committee; 005-000-000 5/28/2013HouseSenate Committee Amendment No. 1 House Concurs 117-000-000 5/28/2013HouseHouse Concurs 5/28/2013HousePassed Both Houses 6/19/2013HouseSent to the Governor 8/16/2013HouseGovernor Approved 8/16/2013HouseEffective Date January 1, 2014 8/16/2013HousePublic Act . . . . . . . . . 98-0478