Illinois 2025-2026 Regular Session

Illinois Senate Bill SR0505

Introduced
10/30/25  

Caption

NO TAX DECOUPLING-FEDS

Impact

By maintaining conformity with federal tax law, SR0505 aims to simplify tax administration and minimize compliance costs for Illinois taxpayers. The resolution posits that decoupling could hinder economic growth by discouraging investment and job creation within the state. The supporters argue that keeping the tax structure aligned with federal standards will foster a stable and competitive economic environment that encourages businesses to invest and expand operations in Illinois.

Summary

Senate Resolution SR0505 urges the Governor of Illinois not to decouple the state's tax policy from recent changes in the federal tax law established by H.R. 1. This resolution emphasizes the relationship between state and federal tax policies, advocating for Illinois to maintain conformity with the federal tax code to prevent unnecessary complexity and added compliance burdens for residents and businesses. The resolution highlights that Illinois has one of the highest corporate income tax rates in the country and warns that decoupling may lead to tax increases which would further disadvantage the state's economy.

Contention

Debate surrounding SR0505 underscores significant concerns regarding the economic implications of potential tax policy changes. Proponents argue that decoupling would impose additional burdens on businesses, complicating their tax obligations and potentially driving them to relocate to states with more favorable tax environments. Critics, on the other hand, may advocate for a reassessment of tax policies that disproportionately impact low-income residents or underfund essential services in the pursuit of business growth.

Companion Bills

No companion bills found.

Previously Filed As

IL HR0605

PROGRESSIVE INCOME TAX-OPPOSE

IL HR0811

SUPPORT-TAIWAN RELATIONSHIP

IL SB3940

PROP TX-TAX SALE

IL HR0623

DJT-SUSPEND TARIFF SCHEME

IL SR0661

CONGRATS-TASC

IL SR0447

MEMORIAL-MARTHA HEINDEL TARDY

IL HR0707

CONGRATS-TASC

IL SB3556

EPA-FEDERAL BACKSTOP

IL HB5070

EPA-FEDERAL BACKSTOP

IL HR0648

RX TAKE-BACK DAY

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