Chapter 35, REVENUE

(35 ILCS 65/95-95) 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 Where this Act makes changes in a statute that is represented in this Act by text that is not yet or no longer in effect (for example, a Section represented by multiple versions), the use of that text does not accelerate or…

(35 ILCS 746/95-97) Sec. 95-97. Severability. The provisions of this Act are severable under Section 1.31 of the Statute on Statutes. (Source: P.A. 104-6, eff. 6-16-25.)

(35 ILCS 65/95-97) Sec. 95-97. Severability. The provisions of this Act are severable under Section 1.31 of the Statute on Statutes. (Source: P.A. 104-6, eff. 6-16-25.)

(35 ILCS 1010/97-997) Sec. 97-997. Inseverability. The provisions of this Act are mutually dependent and inseverable. If any provision is held invalid, then the entire Act, including all new and amendatory provisions, is invalid. (Source: P.A. 97-1129, eff. 8-28-12.)

(35 ILCS 128/90) Sec. 90. Applicability. The changes made by this amendatory Act of the 97th General Assembly to the Property Tax Code, the Illinois Income Tax Act, the Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act shall apply to: (1) all deci…

(35 ILCS 128/95) Sec. 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 Where this Act makes changes in a statute that is represented in this Act by text that is not yet or no longer in effect (for example, a Section represented by multiple versions), the use of that text does not accelerate or dela…

(35 ILCS 128/97) Sec. 97. Severability. The provisions of this Act are severable under Section 1.31 of the Statute on Statutes. (Source: P.A. 97-688, eff. 6-14-12.)

(35 ILCS 128/99) Sec. 99. Effective date. This Act takes effect upon becoming law. (Source: P.A. 97-688, eff. 6-14-12.)

(35 ILCS 525/99-95) Sec. 99-95. 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 Where this Act makes changes in a statute that is represented in this Act by text that is not yet or no longer in effect (for example, a Section represented by multiple versions), the use of that text does not accelerate o…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 185/99-95) Sec. 99-95. 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 Where this Act makes changes in a statute that is represented in this Act by text that is not yet or no longer in effect (for example, a Section represented by multiple versions), the use of that text does not accelerate o…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 185/99-97) Sec. 99-97. Severability. The provisions of this Act are severable under Section 1.31 of the Statute on Statutes. (Source: P.A. 101-31, eff. 6-28-19.)

(35 ILCS 525/99-97) Sec. 99-97. Severability. The provisions of this Act are severable under Section 1.31 of the Statute on Statutes. (Source: P.A. 101-31, eff. 6-28-19.)

(35 ILCS 525/99-99) Sec. 99-99. Effective date. This Act takes effect upon becoming law, except that the changes made to Section 2 of the Use Tax Act take effect on January 1, 2020. (Source: P.A. 101-31, eff. 6-28-19.)

(35 ILCS 143/99-99) Sec. 99-99. Effective date. This Section, Sections 10-1 through 10-90 of this Act, the changes to the Illinois Administrative Procedure Act, the changes to the State Employees Group Insurance Act of 1971, the changes to Sec. 5 of the Children and Family Servic…

(35 ILCS 636/99-99) Sec. 99-99. Effective date. Article 99 of this Act, Article 95 of this Act, and the changes made in this Act to Sections 5 and 20 of the Telecommunications Municipal Infrastructure Maintenance Fee Act take effect upon becoming law. Article 5 and Sections 90-22…

(35 ILCS 185/99-99) Sec. 99-99. Effective date. This Act takes effect upon becoming law, except that the changes made to Section 2 of the Use Tax Act take effect on January 1, 2020. (Source: P.A. 101-31, eff. 6-28-19.)

(35 ILCS 65/99-99) Sec. 99-99. Effective date. This Act takes effect upon becoming law, except that Articles 10 and 65 takes effect on July 1, 2025, Articles 15 and 55 take effect on January 1, 2026, and the changes made in Article 40 to Section 1.1 of the Motor Fuel Tax Law, the…

(35 ILCS 50/99-99) Sec. 99-99. Effective date. This Act takes effect upon becoming law. (Source: P.A. 102-1053, eff. 6-10-22.)

(35 ILCS 746/99-99) Sec. 99-99. Effective date. This Act takes effect upon becoming law, except that Articles 10 and 65 takes effect on July 1, 2025, Articles 15 and 55 take effect on January 1, 2026, and the changes made in Article 40 to Section 1.1 of the Motor Fuel Tax Law, th…

(35 ILCS 158/99-99) Sec. 99-99. Effective date. This Act takes effect upon becoming law. (Source: P.A. 93-840, eff. 7-30-04.)

(35 ILCS 20/99-99) Sec. 99-99. Effective date. This Act takes effect upon becoming law. (Source: P.A. 93-840, eff. 7-30-04.)

(35 ILCS 157/99-99) Sec. 99-99. Effective date. This Act takes effect upon becoming law. (Source: P.A. 93-24, eff. 6-20-03.)

(35 ILCS 1010/99-999) Sec. 99-999. Effective date. This Act takes effect upon becoming law. (Source: P.A. 97-1129, eff. 8-28-12.)

(35 ILCS 45/110-1) Sec. 110-1. Short title. This Article may be cited as the Manufacturing Illinois Chips for Real Opportunity (MICRO) Act. References in this Article to "this Act" mean this Article. (Source: P.A. 102-700, eff. 4-19-22.)

(35 ILCS 45/110-10) Sec. 110-10. Definitions. As used in this Act: "Agreement" means the agreement between a taxpayer and the Department under the provisions of this Act. "Applicant" means a taxpayer that: (i) operates a business in Illinois as a quantum computer manufacturer, a …

(35 ILCS 45/110-100) Sec. 110-100. Investment tax credits for MICRO projects. Subject to the conditions set forth in this Act, a taxpayer is entitled to an investment tax credit toward taxes imposed pursuant to subsections (a) and (b) of Section 201 of the Illinois Income Tax Act…

(35 ILCS 45/110-105) Sec. 110-105. Building materials exemptions for project sites. (a) The Department may certify a taxpayer with a project that meets the qualifications under paragraph (1), (2), or (4) of subsection (c) of Section 110-20, subject to an agreement under this Act,…

(35 ILCS 45/110-15) Sec. 110-15. 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 o…

(35 ILCS 45/110-20) Sec. 110-20. Manufacturing Illinois Chips for Real Opportunity (MICRO) Program; project applications. (a) The Manufacturing Illinois Chips for Real Opportunity (MICRO) Program is hereby established and shall be administered by the Department. The Program will …

(35 ILCS 45/110-25) Sec. 110-25. Review of application. The Department shall determine which projects will benefit the State. In making its recommendation that an applicant's application for credit should or should not be accepted, which shall occur within a reasonable time frame…

(35 ILCS 45/110-30) Sec. 110-30. Tax credit awards. (a) Subject to the conditions set forth in this Act, a taxpayer is entitled to a credit against the tax imposed pursuant to subsections (a) and (b) of Section 201 of the Illinois Income Tax Act for a taxable year beginning on or…

(35 ILCS 45/110-35) Sec. 110-35. Relocation of jobs in Illinois. A taxpayer is not entitled to claim a credit provided by this Act with respect to any jobs that the taxpayer relocates from one site in Illinois to another site in Illinois unless the taxpayer has agreed to hire the…

(35 ILCS 45/110-40) Sec. 110-40. Amount and duration of the credits; limitation to amount of costs of specified items. The Department shall determine the amount and duration of the credit awarded under this Act, subject to the limitations set forth in this Act. For a project that…

(35 ILCS 45/110-45) Sec. 110-45. 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…

(35 ILCS 45/110-5) Sec. 110-5. Purpose. It is the intent of the General Assembly that Illinois should lead the nation in the production of quantum computers and the production of semiconductors and microchips as they become even more prevalent in everyday life. The General Assemb…

(35 ILCS 45/110-50) Sec. 110-50. Diversity report on the taxpayer's workforce, board of directors, and vendors. (a) Each taxpayer with a workforce of 100 or more employees and with an agreement for a credit under this Act shall, starting on April 15, 2026, and every year thereaft…

(35 ILCS 45/110-55) Sec. 110-55. Sexual harassment policy report. Each taxpayer claiming a credit under this Act shall, prior to April 15 of each taxable year for which the taxpayer claims a credit under this Act, submit to the Department a report detailing that taxpayer's sexual…

(35 ILCS 45/110-60) Sec. 110-60. 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 yea…

(35 ILCS 45/110-65) Sec. 110-65. Certified payroll. (a) Annually, until construction is completed, a company seeking MICRO Construction Job Credits shall submit a report that, at a minimum, describes the projected project scope, timeline, and anticipated budget. Once the project …

(35 ILCS 45/110-70) Sec. 110-70. 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 …

(35 ILCS 45/110-75) Sec. 110-75. Annual report. (a) On or before July 1 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 en…

(35 ILCS 45/110-80) Sec. 110-80. Evaluation of tax credit program. The Department shall evaluate the tax credit program every 3 years and issue a report. The evaluation shall include an assessment of the effectiveness of the program in creating new jobs in Illinois and of the rev…

(35 ILCS 45/110-85) Sec. 110-85. Sunset of new agreements. The Department shall not enter into any new agreements under the provisions of this Act after December 31, 2028. (Source: P.A. 102-700, eff. 4-19-22.)

(35 ILCS 45/110-905) Sec. 110-905. (Amendatory provisions; text omitted). (Source: P.A. 102-700, eff. 4-19-22; text omitted.)

(35 ILCS 45/110-907) Sec. 110-907. (Amendatory provisions; text omitted). (Source: P.A. 102-700, eff. 4-19-22; text omitted.)

(35 ILCS 45/110-908) Sec. 110-908. (Amendatory provisions; text omitted). (Source: P.A. 102-700, eff. 4-19-22; text omitted.)

(35 ILCS 45/110-909) Sec. 110-909. (Amendatory provisions; text omitted). (Source: P.A. 102-700, eff. 4-19-22; text omitted.)

(35 ILCS 45/110-910) Sec. 110-910. (Amendatory provisions; text omitted). (Source: P.A. 102-700, eff. 4-19-22; text omitted.)

(35 ILCS 45/110-915) Sec. 110-915. (Amendatory provisions; text omitted). (Source: P.A. 102-700, eff. 4-19-22; text omitted.)

(35 ILCS 45/110-920) Sec. 110-920. (Amendatory provisions; text omitted). (Source: P.A. 102-700, eff. 4-19-22; text omitted.)