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SB 3376

Illinois - Session 104

Senate in_committee 2026-02-04
Bill Details

Title: MARK-TO-MARKET TAX ACT

Summary

Creates the Extremely High Wealth Mark-to-Market Tax Act. Provides that a resident taxpayer with net assets worth $1,000,000,000 or more shall recognize gains or losses as if each asset owned by that taxpayer had been sold for its fair market value on December 31 of the taxable year. Contains provisions concerning the calculation of the amount of tax due from those gains or losses. Amends the Illinois Income Tax Act to make conforming changes. Effective immediately.

Sponsor
Karina Villa
Official Source Back to Bills
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Actions Timeline
Date Event Detail
2026-02-04 Introduced Bill introduced
2026-02-04 Status in_committee
2026-02-04 Latest Action 2/04/2026 - Senate:
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