Chapter 35, REVENUE

(35 ILCS 45/110-925) Sec. 110-925. (Amendatory provisions; text omitted). (Source: P.A. 102-700, eff. 4-19-22; text omitted.)

(35 ILCS 45/110-930) Sec. 110-930. (Amendatory provisions; text omitted). (Source: P.A. 102-700, eff. 4-19-22; text omitted.)

(35 ILCS 45/110-95) Sec. 110-95. Utility tax exemptions for MICRO projects. The Department may certify a taxpayer with a credit for a project that meets the qualifications under paragraphs (1), (2), and (4) of subsection (c) of Section 110-20, subject to an agreement under this A…

(35 ILCS 60/170-1) Sec. 170-1. Short title. This Article may be cited as the Illinois Gives Tax Credit 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 60/170-10) Sec. 170-10. Tax credit awards; limitations. (a) For taxable years ending on or after December 31, 2025 and ending before December 31, 2030, the Department shall award, in accordance with this Act, income tax credits to taxpayers who provide an endowment gift …

(35 ILCS 60/170-15) Sec. 170-15. Applications for tax credits. (a) The taxpayer shall apply to the Department, in the form and manner prescribed by the Department, for a contribution authorization certificate. A taxpayer who makes more than one credit-eligible endowment gift must…

(35 ILCS 60/170-20) Sec. 170-20. Approval to issue certificates of receipt. (a) A qualified community foundation shall submit an application for approval to issue certificates of receipt, in the form and manner prescribed by the Department, provided that each application shall in…

(35 ILCS 60/170-25) Sec. 170-25. Certificates of receipt. (a) No qualified community foundation shall issue a certificate of receipt for any qualified contribution made by a taxpayer under this Act unless that qualified community foundation has been approved to issue certificates…

(35 ILCS 60/170-30) Sec. 170-30. Annual report. By March 31, 2026, and by March 31 of each subsequent year, the Department must submit an annual report to the Governor and the General Assembly concerning the activities conducted under this Act during the previous calendar year. T…

(35 ILCS 60/170-35) Sec. 170-35. Rulemaking. The Department may adopt rules for the implementation of this Act. (Source: P.A. 103-592, eff. 6-7-24.)

(35 ILCS 60/170-5) Sec. 170-5. Definitions. As used in this Act: "Business entity" means a corporation (including a Subchapter S corporation), trust, estate, partnership, limited liability company, or sole proprietorship. "Credit-eligible endowment gift" means an endowment gift f…

(35 ILCS 60/170-90) Sec. 170-90. (Amendatory provisions; text omitted). (Source: P.A. 103-592, eff. 6-7-24; text omitted.)

(35 ILCS 195/995-95) Sec. 995-95. 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…

(35 ILCS 190/995-95) Sec. 995-95. 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…

(35 ILCS 195/997-97) Sec. 997-97. Severability. The provisions of this Act are severable under Section 1.31 of the Statute on Statutes. (Source: P.A. 104-468, eff. 6-16-26.)

(35 ILCS 190/997-97) Sec. 997-97. Severability. The provisions of this Act are severable under Section 1.31 of the Statute on Statutes. (Source: P.A. 104-468, eff. 6-16-26.)

(35 ILCS 10/999-1) Sec. 999-1. Effective date. This Act takes effect upon becoming law. (Source: P.A. 91-476, eff. 8-11-99.)

(35 ILCS 19/999-95) Sec. 999-95. 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 …

(35 ILCS 18/999-95) Sec. 999-95. 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 …

(35 ILCS 60/999-95) Sec. 999-95. 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 …

(35 ILCS 18/999-97) Sec. 999-97. Severability. The provisions of this Act are severable under Section 1.31 of the Statute on Statutes. (Source: P.A. 103-592, eff. 6-7-24.)

(35 ILCS 19/999-97) Sec. 999-97. Severability. The provisions of this Act are severable under Section 1.31 of the Statute on Statutes. (Source: P.A. 103-592, eff. 6-7-24.)

(35 ILCS 60/999-97) Sec. 999-97. Severability. The provisions of this Act are severable under Section 1.31 of the Statute on Statutes. (Source: P.A. 103-592, eff. 6-7-24.)

(35 ILCS 190/999-99) Sec. 999-99. Effective date. This Act takes effect upon becoming law, except that Articles 25 and 65 take effect on July 1, 2026. (Source: P.A. 104-468, eff. 6-16-26.)

(35 ILCS 45/999-99) Sec. 999-99. Effective date. This Act takes effect upon becoming law, except that Article 100 takes effect on July 1, 2023. (Source: P.A. 102-700, eff. 4-19-22.)

(35 ILCS 60/999-99) Sec. 999-99. Effective date. This Act takes effect upon becoming law, except that Article 65 takes effect July 1, 2024, Articles 25, 75, 80, 93, 125, 135, and 140 take effect January 1, 2025, and Article 150 takes effect July 1, 2027. (Source: P.A. 103-592, ef…

(35 ILCS 19/999-99) Sec. 999-99. Effective date. This Act takes effect upon becoming law, except that Article 65 takes effect July 1, 2024, Articles 25, 75, 80, 93, 125, 135, and 140 take effect January 1, 2025, and Article 150 takes effect July 1, 2027. (Source: P.A. 103-592, ef…

(35 ILCS 18/999-99) Sec. 999-99. Effective date. This Act takes effect upon becoming law, except that Article 65 takes effect July 1, 2024, Articles 25, 75, 80, 93, 125, 135, and 140 take effect January 1, 2025, and Article 150 takes effect July 1, 2027. (Source: P.A. 103-592, ef…

(35 ILCS 195/999-99) Sec. 999-99. Effective date. This Act takes effect upon becoming law, except that Articles 25 and 65 take effect on July 1, 2026. (Source: P.A. 104-468, eff. 6-16-26.)

(35 ILCS 140/0.01) (from Ch. 120, par. 453.110) Sec. 0.01. This Article may be cited as the Home Rule Cigarette Tax Restriction Act. (Source: P.A. 86-1324.)

(35 ILCS 820/0.01) (from Ch. 121 1/2, par. 1000) Sec. 0.01. Short title. This Act may be cited as the Stock, Commodity, or Options Transaction Tax Exemption Act. (Source: P.A. 86-1324.)

(35 ILCS 815/0.01) (from Ch. 121 1/2, par. 910) Sec. 0.01. Short title. This Act may be cited as the Postage Stamp Vending Machine Act. (Source: P.A. 86-1324.)

(35 ILCS 805/0.01) (from Ch. 1, par. 3400) Sec. 0.01. Short title. This Act may be cited as the Glenview Naval Air Station Tax Exemption Act. (Source: P.A. 86-1324.)

(35 ILCS 150/0.01) (from Ch. 120, par. 1500) Sec. 0.01. Short title. This Act may be cited as the Use and Occupation Tax Refund Act. (Source: P.A. 86-1324.)

(35 ILCS 705/0.01) (from Ch. 120, par. 880) Sec. 0.01. Short title. This Act may be cited as the Tax Collection Suit Act. (Source: P.A. 86-1324.)

(35 ILCS 810/0.01) (from Ch. 1, par. 3450) Sec. 0.01. Short title. This Act may be cited as the Great Lakes Naval Station Tax Exemption Act. (Source: P.A. 86-1324.)

(35 ILCS 605/0.01) (from Ch. 120, par. 372.90) Sec. 0.01. Short title. This Act may be cited as the Illinois Central Railroad Tax Act. (Source: P.A. 86-1324.)

(35 ILCS 720/0.01) (from Ch. 120, par. 1900) Sec. 0.01. Short title. This Act may be cited as the Local Tax Collection Act. (Source: P.A. 86-1324.)

(35 ILCS 130/1) (from Ch. 120, par. 453.1) Sec. 1. For the purposes of this Act: "Brand Style" means a variety of cigarettes distinguished by the tobacco used, tar and nicotine content, flavoring used, size of the cigarette, filtration on the cigarette or packaging. Until July 1,…

(35 ILCS 55/1) Sec. 1. Short title. This Act may be cited as the Hydrogen Fuel Replacement Tax Credit Act. (Source: P.A. 103-268, eff. 7-25-23.)

(35 ILCS 105/1) (from Ch. 120, par. 439.1) Sec. 1. This Act shall be known and may be cited as the "Use Tax Act". (Source: Laws 1955, p. 2027.)

(35 ILCS 115/1) (from Ch. 120, par. 439.101) Sec. 1. This Act shall be known and may be cited as the "Service Occupation Tax Act", and the tax imposed by this Act may be referred to as the "Service Occupation Tax". (Source: Laws 1961, p. 1745.)

(35 ILCS 815/1) (from Ch. 121 1/2, par. 911) Sec. 1. Vending machines which vend only United States postage stamps are exempt from license fees or any excise or license tax levied by the State of Illinois or any county or municipality or other taxing district thereof, but are not…

(35 ILCS 35/1) Sec. 1. Short title. This Act may be cited as the State Tax Preparer Oversight Act. (Source: P.A. 99-641, eff. 1-1-17.)

(35 ILCS 140/1) (from Ch. 120, par. 453.111) Sec. 1. If any home rule unit imposes a tax based upon the selling price of cigarettes, such selling price shall, on and after December 1, 1985, include the charges which are added to prices by sellers on account of the seller's liabil…

(35 ILCS 705/1) (from Ch. 120, par. 881) Sec. 1. At the request of any officer or agency charged with the responsibility of collecting any tax that is imposed by this State or that is collectible by this State on behalf of a political subdivision thereof, the Attorney General of …

(35 ILCS 16/1) Sec. 1. Short title. This Act may be cited as the Film Production Services Tax Credit Act of 2008. (Source: P.A. 95-720, eff. 5-27-08.)

(35 ILCS 145/1) (from Ch. 120, par. 481b.31) Sec. 1. This Act may be cited as the Hotel Operators' Occupation Tax Act. The tax herein imposed shall be in addition to all other occupation or privilege taxes imposed by the State of Illinois or by any municipal corporation or politi…

(35 ILCS 150/1) (from Ch. 120, par. 1501) Sec. 1. Every real estate developer-builder who has paid a use tax or reimbursed a retailer for any Illinois, municipal, county, or Northern Illinois Transit Authority retailers' occupation tax, or who, under a contract with a contractor …

(35 ILCS 155/1) (from Ch. 120, par. 1701) Sec. 1. This Act shall be known and may be cited as the "Automobile Renting Occupation and Use Tax Act". (Source: P.A. 82-703.)