90th General Assembly
Status of SB0484
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SEVERNS-WALSH,T-GARCIA-FARLEY, BERMAN AND MADIGAN,R.

(MOORE,EUGENE)

   35 ILCS 5/201             from Ch. 120, par. 2-201                          

        Amends the Illinois Income Tax Act.  Provides that, for partners,      
   shareholders of subchapter  S  corporations,  and  owners  of  limited      
   liability companies, there shall be allowed a research and development      
   credit to be determined in accordance with the determination of income      
   and  distributive  share  of  income  under the Internal Revenue Code.      
   States that this amendatory Act is declarative of existing law and  is      
   not a new enactment.                                                        
        SENATE AMENDMENT NO. 1.                                                
        Allows the owners of limited liability companies, if the  company      
   is treated as a partnership for federal and State income tax purposes,      
   the  investment  credit, the training expense credit, and the research      
   and development credit.                                                     
   97-02-05  S  FIRST READING                                                  
   97-02-05  S  REFERRED TO SENATE RULES COMMITTEE       RULES                 
   97-02-06  S       ASSIGNED TO COMMITTEE               REVENUE               
   97-02-28  S       DO PASS                             007-001-000   SREV    
   97-02-28  S  PLACED ON CALENDAR ORDER OF 2ND READING  97-03-04              
   97-02-28  S  SPONSOR REMOVED                          WALSH                 
   97-02-28  S  CHIEF SPONSOR CHANGED TO                 SEVERNS               
   97-02-28  S  ADDED AS A CHIEF CO-SPONSOR              WALSH,T               
   97-02-28  S  ADDED AS A CHIEF CO-SPONSOR              GARCIA                
   97-03-04  S  SECOND READING                                                 
   97-03-04  S  PLACED ON CALENDAR ORDER OF 3RD READING  97-03-05              
   97-03-11  S  FILED WITH SECRETARY                                           
   97-03-11  S                             AMENDMENT NO. 01-PETERSON           
   97-03-11  S                     AMENDMENT REFERRED TO SRUL                  
   97-03-12  S                             AMENDMENT NO. 01-PETERSON           
   97-03-12  S             BE APPROVED FOR CONSIDERATION SRUL                  
   97-03-13  S  RECALLED TO SECOND READING                                     
   97-03-13  S                             AMENDMENT NO. 01-PETERSON           
   97-03-13  S                                   ADOPTED                       
   97-03-13  S  PLACED ON CALENDAR ORDER OF 3RD READING  97-03-14              
   97-03-17  S  ADDED AS A CHIEF CO-SPONSOR              FARLEY                
   97-03-17  S  THIRD READING - PASSED                   054-000-000           
   97-03-18  H  ARRIVE IN HOUSE                                                
   97-03-18  H  PLACED CALENDAR ORDER OF FIRST READING                         
   97-03-18  H  HOUSE SPONSOR                            MOORE,EUGENE          
   97-03-18  H  FIRST READING                                                  
   97-03-18  H  REFERRED TO HOUSE RULES COMMITTEE        RULES                 
   97-03-21  H       ASSIGNED TO COMMITTEE               REVENUE               
   97-05-08  H  RE-REFERRED TO RULES COMM/RULE 19(A)     RULES         HRUL    
   99-01-12  S  SESSION SINE DIE                                               

   END OF INQUIRY 



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