Chapter 35, REVENUE

(35 ILCS 190/70-55) Sec. 70-55. (Amendatory provisions; text omitted). (Source: P.A. 104-468, eff. 6-16-26; text omitted.)

(35 ILCS 195/70-55) Sec. 70-55. (Amendatory provisions; text omitted). (Source: P.A. 104-468, eff. 6-16-26; text omitted.)

(35 ILCS 190/70-60) Sec. 70-60. The Messages Tax Act is repealed. (Source: P.A. 104-468, eff. 6-16-26.)

(35 ILCS 195/70-60) Sec. 70-60. The Messages Tax Act is repealed. (Source: P.A. 104-468, eff. 6-16-26.)

(35 ILCS 190/70-65) Sec. 70-65. (Amendatory provisions; text omitted). (Source: P.A. 104-468, eff. 6-16-26; text omitted.)

(35 ILCS 195/70-65) Sec. 70-65. (Amendatory provisions; text omitted). (Source: P.A. 104-468, eff. 6-16-26; text omitted.)

(35 ILCS 195/70-70) Sec. 70-70. (Amendatory provisions; text omitted). (Source: P.A. 104-468, eff. 6-16-26; text omitted.)

(35 ILCS 190/70-70) Sec. 70-70. (Amendatory provisions; text omitted). (Source: P.A. 104-468, eff. 6-16-26; text omitted.)

(35 ILCS 190/70-75) Sec. 70-75. (Amendatory provisions; text omitted). (Source: P.A. 104-468, eff. 6-16-26; text omitted.)

(35 ILCS 195/70-75) Sec. 70-75. (Amendatory provisions; text omitted). (Source: P.A. 104-468, eff. 6-16-26; text omitted.)

(35 ILCS 195/70-80) Sec. 70-80. (Amendatory provisions; text omitted). (Source: P.A. 104-468, eff. 6-16-26; text omitted.)

(35 ILCS 190/70-80) Sec. 70-80. (Amendatory provisions; text omitted). (Source: P.A. 104-468, eff. 6-16-26; text omitted.)

(35 ILCS 195/70-85) Sec. 70-85. (Amendatory provisions; text omitted). (Source: P.A. 104-468, eff. 6-16-26; text omitted.)

(35 ILCS 190/70-85) Sec. 70-85. (Amendatory provisions; text omitted). (Source: P.A. 104-468, eff. 6-16-26; text omitted.)

(35 ILCS 190/70-90) Sec. 70-90. (Amendatory provisions; text omitted). (Source: P.A. 104-468, eff. 6-16-26; text omitted.)

(35 ILCS 195/70-90) Sec. 70-90. (Amendatory provisions; text omitted). (Source: P.A. 104-468, eff. 6-16-26; text omitted.)

(35 ILCS 195/70-95) Sec. 70-95. (Amendatory provisions; text omitted). (Source: P.A. 104-468, eff. 6-16-26; text omitted.)

(35 ILCS 190/70-95) Sec. 70-95. (Amendatory provisions; text omitted). (Source: P.A. 104-468, eff. 6-16-26; text omitted.)

(35 ILCS 65/77-1) Sec. 77-1. Short title. This Article may be cited as the Advancing Innovative Manufacturing for Illinois Tax Credit Act. References in this Article to "this Act" mean this Article. (Source: P.A. 104-6, eff. 6-16-25.)

(35 ILCS 65/77-10) Sec. 77-10. Definitions. In this Act: "Advanced manufacturing" means the practice of using innovative technologies and methods to improve a company's ability to be competitive in the manufacturing sector by optimizing all aspects of the value chain, from concep…

(35 ILCS 65/77-15) Sec. 77-15. Powers of the Department. The Department, in addition to those powers granted under the Civil Administrative Code of Illinois, is granted and shall have all the powers necessary or convenient to administer the program under this Act and to carry out…

(35 ILCS 65/77-20) Sec. 77-20. Advancing Innovative Manufacturing for Illinois Tax Credit project applications. (a) The Advancing Innovative Manufacturing for Illinois Tax Credit program is hereby established and shall be administered by the Department. The Program will provide i…

(35 ILCS 65/77-25) Sec. 77-25. Tax credit awards. (a) Subject to the conditions set forth in this Act, a taxpayer is entitled to a credit against the tax imposed under subsections (a) and (b) of Section 201 of the Illinois Income Tax Act for taxable years beginning on or after Ja…

(35 ILCS 65/77-30) Sec. 77-30. Contents of agreements with applicants. (a) The Department shall enter into an agreement with an applicant that is awarded a credit under this Act. The agreement shall include all of the following: (1) a detailed description of the project that is t…

(35 ILCS 65/77-35) Sec. 77-35. Certificate of verification; submission to the Department of Revenue. (a) A taxpayer claiming a credit under this Act shall submit to the Department of Revenue a copy of the Director's certificate of verification under this Act for the taxable year.…

(35 ILCS 65/77-40) Sec. 77-40. Noncompliance; notice; assessment. If the Director determines that a taxpayer who has received a credit under this Act is not complying with the requirements of the agreement or all of the provisions of this Act, the Director shall provide notice to…

(35 ILCS 65/77-45) Sec. 77-45. Annual report. (a) On or before July 1 of each year, the Department shall submit a report on the tax credit program under this Act to the Governor and the General Assembly. The report shall include information on the number of agreements that were e…

(35 ILCS 65/77-5) Sec. 77-5. Purpose. The General Assembly intends that Illinois should lead the nation in manufacturing domestically and internationally demanded goods. Through the support of manufacturers existing within Illinois and those seeking to relocate to Illinois, this …

(35 ILCS 65/77-50) Sec. 77-50. Sunset of new agreements. The Department shall not enter into any new agreements under the provisions of this Act after December 31, 2030. (Source: P.A. 104-6, eff. 6-16-25.)

(35 ILCS 195/80-10) Sec. 80-10. (Amendatory provisions; text omitted). (Source: P.A. 104-468, eff. 6-16-26; text omitted.)

(35 ILCS 190/80-10) Sec. 80-10. (Amendatory provisions; text omitted). (Source: P.A. 104-468, eff. 6-16-26; text omitted.)

(35 ILCS 195/80-15) Sec. 80-15. The Cigarette Tax Act is amended by repealing Section 9c. (Source: P.A. 104-468, eff. 6-16-26.)

(35 ILCS 190/80-15) Sec. 80-15. The Cigarette Tax Act is amended by repealing Section 9c. (Source: P.A. 104-468, eff. 6-16-26.)

(35 ILCS 195/80-20) Sec. 80-20. (Amendatory provisions; text omitted). (Source: P.A. 104-468, eff. 6-16-26; text omitted.)

(35 ILCS 190/80-20) Sec. 80-20. (Amendatory provisions; text omitted). (Source: P.A. 104-468, eff. 6-16-26; text omitted.)

(35 ILCS 190/80-25) Sec. 80-25. (Amendatory provisions; text omitted). (Source: P.A. 104-468, eff. 6-16-26; text omitted.)

(35 ILCS 195/80-25) Sec. 80-25. (Amendatory provisions; text omitted). (Source: P.A. 104-468, eff. 6-16-26; text omitted.)

(35 ILCS 195/80-5) Sec. 80-5. (Amendatory provisions; text omitted). (Source: P.A. 104-468, eff. 6-16-26; text omitted.)

(35 ILCS 190/80-5) Sec. 80-5. (Amendatory provisions; text omitted). (Source: P.A. 104-468, eff. 6-16-26; text omitted.)

(35 ILCS 636/90-10) Sec. 90-10. (Amendatory provisions; text omitted). (Source: P.A. 92-526, eff. 1-1-03; text omitted.)

(35 ILCS 636/90-15) Sec. 90-15. (Amendatory provisions; text omitted). (Source: P.A. 92-526, eff. various dates; text omitted.)

(35 ILCS 636/90-20) Sec. 90-20. (Amendatory provisions; text omitted). (Source: P.A. 92-526, eff. 1-1-03; text omitted.)

(35 ILCS 636/90-22) Sec. 90-22. (Amendatory provisions; text omitted). (Source: P.A. 92-526, eff. 7-1-02; text omitted.)

(35 ILCS 636/90-25) Sec. 90-25. (Amendatory provisions; text omitted). (Source: P.A. 92-526, eff. 1-1-03; text omitted.)

(35 ILCS 636/90-30) Sec. 90-30. (Amendatory provisions; text omitted). (Source: P.A. 92-526, eff. 7-1-02; text omitted.)

(35 ILCS 636/90-35) Sec. 90-35. (Amendatory provisions; text omitted). (Source: P.A. 92-526, eff. 1-1-03; text omitted.)

(35 ILCS 636/90-40) Sec. 90-40. (Amendatory provisions; text omitted). (Source: P.A. 92-526, eff. 1-1-03; text omitted.)

(35 ILCS 636/90-5) Sec. 90-5. (Amendatory provisions; text omitted). (Source: P.A. 92-526, eff. 1-1-03; text omitted.)

(35 ILCS 636/95-95) Sec. 95-95. No acceleration or delay. Where this Act makes changes in a statute that is represented in this Act by text that is not yet or no longer in effect (for example, a Section represented by multiple versions), the use of that text does not accelerate o…

(35 ILCS 746/95-95) Sec. 95-95. No acceleration or delay. Where this Act makes changes in a statute that is represented in this Act by text that is not yet or no longer in effect (for example, a Section represented by multiple versions), the use of that text does not accelerate o…