Chapter 35, REVENUE

(35 ILCS 185/35-40) Sec. 35-40. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/35-45) Sec. 35-45. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 525/35-45) Sec. 35-45. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 525/35-5) Sec. 35-5. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 20/35-5) Sec. 35-5. Tax Shelter Voluntary Compliance Program. (a) In general. The Department of Revenue shall establish and administer a tax shelter voluntary compliance program as provided in this Section for eligible taxpayers subject to tax under the Illinois Income T…

(35 ILCS 185/35-5) Sec. 35-5. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 525/35-50) Sec. 35-50. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/35-50) Sec. 35-50. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 525/35-55) Sec. 35-55. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/35-55) Sec. 35-55. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/35-60) Sec. 35-60. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 525/35-60) Sec. 35-60. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/35-65) Sec. 35-65. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 525/35-65) Sec. 35-65. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 525/35-70) Sec. 35-70. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/35-70) Sec. 35-70. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 525/35-75) Sec. 35-75. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/35-75) Sec. 35-75. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/35-80) Sec. 35-80. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 525/35-80) Sec. 35-80. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 525/35-85) Sec. 35-85. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/35-85) Sec. 35-85. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/35-90) Sec. 35-90. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 525/35-90) Sec. 35-90. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 20/35-90) Sec. 35-90. (Amendatory provisions; text omitted). (Source: P.A. 93-840, eff. 7-30-04; text omitted.)

(35 ILCS 185/35-95) Sec. 35-95. The State Finance Act is amended by repealing Section 5.490. (Source: P.A. 101-31, eff. 6-28-19.)

(35 ILCS 525/35-95) Sec. 35-95. The State Finance Act is amended by repealing Section 5.490. (Source: P.A. 101-31, eff. 6-28-19.)

(35 ILCS 18/40-1) Sec. 40-1. Short title. This Article may be cited as the Local Journalism Sustainability Act. References in this Article to "this Act" mean this Article. (Source: P.A. 103-592, eff. 6-7-24; 104-417, eff. 8-15-25.)

(35 ILCS 18/40-10) Sec. 40-10. Credit award. For reporting periods that begin on or after January 1, 2025 and before January 1, 2030, employers, including employers that maintain tax status under Section 501(c)(3) of the federal Internal Revenue Code, that are local news organiza…

(35 ILCS 18/40-15) Sec. 40-15. Application for local journalism certificate. (a) In order to qualify for a tax credit award under this Act, an applicant must apply with the Department, in the form and manner required by the Department, for each award cycle for which a credit unde…

(35 ILCS 18/40-20) Sec. 40-20. Powers of the Department. The Department and the Department of Revenue may, in consultation, adopt any rules necessary to administer the provisions of this Act. (Source: P.A. 103-592, eff. 6-7-24.)

(35 ILCS 18/40-25) Sec. 40-25. Program terms and conditions. Any documentary materials or data made available or received from an applicant by any agent or employee of the Department are confidential and are not public records to the extent that the materials or data consist of c…

(35 ILCS 18/40-5) Sec. 40-5. Definitions. As used in this Act: "Award cycle" means the 4 reporting periods for which the employer is awarded a credit under Section 40-10. "Comparable rate" has the meaning given to that term by the Federal Communications Commission in its campaign…

(35 ILCS 18/40-900) Sec. 40-900. (Amendatory provisions; text omitted). (Source: P.A. 103-592, eff. 6-7-24; text omitted.)

(35 ILCS 746/47-1) Sec. 47-1. Short title. This Article may be cited as the American Hostage Tax Liability Postponement Act. References in this Article to "this Act" mean this Article. (Source: P.A. 104-6, eff. 6-16-25.)

(35 ILCS 746/47-10) Sec. 47-10. Tax liability postponed. (a) During the period during which a person was unlawfully or wrongfully detained abroad or held hostage abroad, any tax liability of that person shall be postponed until 90 days after the person is no longer unlawfully or …

(35 ILCS 746/47-15) Sec. 47-15. Applicability. The provisions of this Act apply to any tax liability owed to the State or any unit of local government including, but not limited to, any tax liability owed under the Illinois Income Tax Act or the Property Tax Code. (Source: P.A. 1…

(35 ILCS 746/47-20) Sec. 47-20. Rules. The Department of Revenue may adopt rules to implement this Act. (Source: P.A. 104-6, eff. 6-16-25.)

(35 ILCS 746/47-25) Sec. 47-25. Local implementation. The corporate authorities of any unit of local government may adopt any ordinance or resolution necessary to implement this Act. County treasurers may adopt any rule or policy necessary to implement this Act. (Source: P.A. 104…

(35 ILCS 746/47-30) Sec. 47-30. Home rule preemption. This Act is a denial and limitation of home rule powers and functions in accordance with subsection (i) of Section 6 of Article VII of the Illinois Constitution. A home rule unit may not impose any tax liability, or any intere…

(35 ILCS 746/47-35) Sec. 47-35. Act to be liberally construed. This Act and the rules adopted under this Act shall be liberally construed to the end that tax liabilities of applicable individuals shall be postponed and no interest or penalty shall be accrued during the period tha…

(35 ILCS 746/47-40) Sec. 47-40. Severability. If a provision of this Act or its application to a person or circumstance is held invalid, the invalidity does not affect another provision or application that can be given effect without the invalid provision. (Source: P.A. 104-6, ef…

(35 ILCS 746/47-5) Sec. 47-5. Definition. As used in this Act, "person" means an individual who is: (i) a United States national who has been unlawfully or wrongfully detained abroad, as determined under 22 U.S.C. 1741; or (ii) a United States national who has been taken hostage …

(35 ILCS 19/50-1) Sec. 50-1. Short title. This Article may be cited as the Music and Musicians Tax Credit and Jobs Act. References in this Article to "this Act" mean this Article. (Source: P.A. 103-592, eff. 6-7-24; 104-417, eff. 8-15-25.)

(35 ILCS 19/50-10) Sec. 50-10. Definitions. As used in this Act: "Department" means the Department of Commerce and Economic Opportunity. "Expenditure in the State" means (i) an expenditure to acquire, from a source within the State, property that is subject to tax under the Use T…

(35 ILCS 19/50-15) Sec. 50-15. Powers of the Department. The Department, in addition to those powers granted under the Civil Administrative Code of Illinois, is granted and has all the powers necessary or convenient to carry out and effectuate the purposes and provisions of this …

(35 ILCS 19/50-20) Sec. 50-20. Application for certification of qualified music company. Any applicant who operates or is proposing to operate a business in the State may apply to the Department to have the business certified by the Department as a qualified music company if the …

(35 ILCS 19/50-25) Sec. 50-25. Review of applications for qualified music company certificates. (a) The Department shall issue a qualified music company certificate to an applicant if it finds that the following conditions exist: (1) the applicant is engaged directly or indirectl…

(35 ILCS 19/50-30) Sec. 50-30. Training programs for skills in critical demand. To accomplish the purposes of this Act, the Department may use the training programs provided under Section 605-800 of the Department of Commerce and Economic Opportunity Law of the Civil Administrati…

(35 ILCS 19/50-35) Sec. 50-35. Issuance of tax credit award certificate. (a) In order to qualify for a tax credit award under this Act, an applicant must file an application for each qualified music company at each of the applicant's qualified facilities, on forms prescribed by t…