Chapter 35, REVENUE

(35 ILCS 5/225) Sec. 225. Credit for instructional materials and supplies. For taxable years beginning on and after January 1, 2017, a taxpayer shall be allowed a credit in the amount paid by the taxpayer during the taxable year for instructional materials and supplies with respe…

(35 ILCS 5/226) Sec. 226. Natural disaster credit. (a) For taxable years that begin on or after January 1, 2017 and begin prior to January 1, 2019, each taxpayer who owns qualified real property located in a county in Illinois that was declared a State disaster area by the Govern…

(35 ILCS 5/227) Sec. 227. Adoption credit. (a) Beginning with tax years ending on or after December 31, 2018 and ending with tax years ending on or before December 31, 2029, in the case of an individual taxpayer there shall be allowed a credit against the tax imposed by subsectio…

(35 ILCS 5/228) Sec. 228. Historic preservation credit. For tax years beginning on or after January 1, 2019 and ending on or before December 31, 2028, a taxpayer who qualifies for a credit under the Historic Preservation Tax Credit Act is entitled to a credit against the taxes im…

(35 ILCS 5/229) Sec. 229. Data center construction employment tax credit. (a) A taxpayer who has been awarded a credit by the Department of Commerce and Economic Opportunity under Section 605-1025 of the Department of Commerce and Economic Opportunity Law of the Civil Administrat…

(35 ILCS 5/231) Sec. 231. Apprenticeship education expense credit. (a) As used in this Section: "Accredited training organization" means an organization that: (1) incurs costs related to training apprentice employees; (2) maintains an apprenticeship program approved by the United…

(35 ILCS 5/232) Sec. 232. Tax credit for agritourism liability insurance. (a) For taxable years beginning on or after January 1, 2022 and ending on or before December 31, 2023, any individual or entity that operates an agritourism operation in the State during the taxable year sh…

(35 ILCS 5/233) Sec. 233. Recovery and Mental Health Tax Credit Act. For taxable years beginning on or after January 1, 2023, a taxpayer who has been awarded a credit under the Recovery and Mental Health Tax Credit Act is entitled to a credit against the tax imposed by subsection…

(35 ILCS 5/234) Sec. 234. Volunteer emergency workers. (a) For taxable years beginning on or after January 1, 2023 and beginning prior to January 1, 2028, each individual who (i) serves as a volunteer emergency worker for at least 9 months during the taxable year and (ii) does no…

(35 ILCS 5/236) Sec. 236. Reimagining Energy and Vehicles in Illinois Tax credits. (a) For tax years beginning on or after January 1, 2025, a taxpayer who has entered into an agreement under the Reimagining Energy and Vehicles in Illinois Act is entitled to a credit against the t…

(35 ILCS 5/237) Sec. 237. REV Illinois Investment Tax credits. (a) For tax years beginning on or after November 16, 2021 (the effective date of Public Act 102-669), a taxpayer shall be allowed a credit against the tax imposed by subsections (a) and (b) of Section 201 for investme…

(35 ILCS 5/238) Sec. 238. MICRO credits. (a) For tax years beginning on or after January 1, 2025, a taxpayer who has entered into an agreement under the Manufacturing Illinois Chips for Real Opportunity (MICRO) Act is entitled to a credit against the taxes imposed under subsectio…

(35 ILCS 5/239) Sec. 239. MICRO Investment Tax credits. (a) For tax years beginning on or after January 1, 2025, a taxpayer shall be allowed a credit against the tax imposed by subsections (a) and (b) of Section 201 for investment in qualified property which is placed in service …

(35 ILCS 5/240) Sec. 240. Hydrogen fuel replacement tax credits. (a) For tax years ending on or after December 31, 2027 and beginning before January 1, 2029, an eligible taxpayer who qualifies for a credit under the Hydrogen Fuel Replacement Tax Credit Act is entitled to a credit…

(35 ILCS 5/241) Sec. 241. Credit for quantum computing campuses. (a) A taxpayer who has been awarded a credit by the Department of Commerce and Economic Opportunity under Section 605-1115 of the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code …

(35 ILCS 5/242) Sec. 242. Music and Musicians Tax Credits and Jobs Act. Taxpayers who have been awarded a credit under the Music and Musicians Tax Credits and Jobs Act are entitled to a credit against the taxes imposed by subsections (a) and (b) of Section 201 of this Act in an a…

(35 ILCS 5/243) Sec. 243. The Illinois Gives tax credit. (a) For taxable years ending on or after December 31, 2025 and ending before January 1, 2030, each taxpayer for whom a tax credit has been authorized by the Department of Revenue under the Illinois Gives Tax Credit Act is e…

(35 ILCS 5/244) Sec. 244. Child tax credit. (a) For the taxable years beginning on or after January 1, 2024, each individual taxpayer who has at least one qualifying child who is younger than 12 years of age as of the last day of the taxable year is entitled to a credit against t…

(35 ILCS 5/250) Sec. 250. Sunset of exemptions, credits, and deductions. (a) The application of every exemption, credit, and deduction against tax imposed by this Act that becomes law after the effective date of this amendatory Act of 1994 shall be limited by a reasonable and app…

(35 ILCS 5/251) Sec. 251. Pass-through of credits to partners and S corporation shareholders. For taxable years ending on or after December 31, 2023, if any person earning a credit against the tax imposed under subsections (a) and (b) of Section 201 is a partnership or Subchapter…

(35 ILCS 5/252) Sec. 252. Advancing Innovative Manufacturing for Illinois Tax Credit. (a) For tax years beginning on or after January 1, 2026, a taxpayer who has entered into an agreement under the Advancing Innovative Manufacturing for Illinois Tax Credit Act is entitled to a cr…

(35 ILCS 50/3-1) Sec. 3-1. Short title. This Article may be cited as the Recovery and Mental Health Tax Credit Act. References in this Article to "this Act" mean this Article. (Source: P.A. 102-1053, eff. 6-10-22.)

(35 ILCS 143/3-10) Sec. 3-10. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. 6-21-95)

(35 ILCS 50/3-10) Sec. 3-10. Definitions. As used in this Act: "Department" means the Department of Human Services. "Eligible individual" means an individual with a substance use disorder, as that term is defined under Section 1-10 of the Substance Use Disorder Act, or an individ…

(35 ILCS 200/3-10) Sec. 3-10. Dismissal of supervisor of assessments; Vacancies. The county board, by a vote of 2/3 of its members, may dismiss a supervisor of assessments before the expiration of his or her term for misfeasance, malfeasance or nonfeasance in the performance of t…

(35 ILCS 200/3-15) Sec. 3-15. Service in more than one county. Any 2 or more counties may, with Department approval, appoint or elect the same person as county supervisor of assessments for each of such counties and may by agreement provide for the appropriate share of the salary…

(35 ILCS 50/3-15) Sec. 3-15. Authorization of tax credit program for individuals in recovery from substance use disorders or mental illness. (a) For taxable years beginning on or after January 1, 2023, the Department is authorized to and shall establish and administer a recovery …

(35 ILCS 195/3-15) Sec. 3-15. Definitions. In this Act: "Customer" means a person receiving digital asset business activity from a digital asset broker for valuable consideration. "Department" means the Department of Revenue. "Digital asset" has the meaning set forth in Section 1…

(35 ILCS 200/3-20) Sec. 3-20. Reimbursement when serving more than 1 county. When 2 or more counties have, with Department approval, elected or appointed the same person as county supervisor of assessments, subject to appropriation, the Department shall pay out of the Personal Pr…

(35 ILCS 195/3-20) Sec. 3-20. Tax imposed. (a) Beginning January 1, 2027, a tax is imposed upon the privilege of receiving any digital asset business activity by a customer in this State at the rate of 0.2% of the value of the digital asset to which the digital asset business act…

(35 ILCS 50/3-20) Sec. 3-20. Advisory Council on Mental Illness and Substance Use Disorder Impacts on Employment Opportunities within Minority Communities. The Secretary of the Department shall appoint the Advisory Council on Mental Illness and Substance Use Disorder Impacts on E…

(35 ILCS 200/3-25) Sec. 3-25. Reappointment or reelection. Reappointment or reelection of an incumbent supervisor of assessments may be made without examination. If the presiding officer of the county board does not intend to reappoint an incumbent, he or she shall notify the inc…

(35 ILCS 195/3-25) Sec. 3-25. Sourcing. As used in this Act, the term "in this State" means at a physical location within this State for a sale occurring in person. For a sale occurring electronically or by phone, there shall be a rebuttable presumption that the customer requesti…

(35 ILCS 50/3-25) Sec. 3-25. Powers. The Department shall adopt rules for the administration of this Act. The Department may enter into an intergovernmental agreement with the Department of Revenue for the administration of this Act. (Source: P.A. 102-1053, eff. 6-10-22.)

(35 ILCS 50/3-30) Sec. 3-30. (Amendatory provisions; text omitted). (Source: P.A. 102-1053, eff. 6-10-22; text omitted.)

(35 ILCS 200/3-30) Sec. 3-30. Supervisor of assessments as clerk of the board of review. Each supervisor of assessments shall serve as clerk of the county board of review and shall be present at all hearings held by the board. He or she shall not receive additional compensation f…

(35 ILCS 195/3-30) Sec. 3-30. Registration of digital asset brokers. (a) It is unlawful for any person to engage in business as a digital asset broker in this State on or after January 1, 2027, without a certificate of registration from the Department. A digital asset broker shal…

(35 ILCS 195/3-35) Sec. 3-35. Collection of tax. (a) Any digital asset broker maintaining a place of business in this State shall collect the tax imposed by this Act from the customer at the rate stated in Section 3-20 for the privilege of receiving digital asset business activit…

(35 ILCS 200/3-35) Sec. 3-35. Outside employment. Except as provided below, any person appointed under Section 3-5 shall hold no other lucrative public office or public employment. In counties with less than 100,000 inhabitants, he or she may hold public employment if the duties …

(35 ILCS 200/3-40) Sec. 3-40. Compensation of supervisors of assessments. (a) A supervisor of assessments shall receive annual compensation in an amount fixed by the county board subject to the following minimum amounts: In counties with less than 14,000 inhabitants, not less tha…

(35 ILCS 195/3-40) Sec. 3-40. Return and payment. (a) Each digital asset broker shall make a return to the Department on or before the 20th day of each month for the preceding calendar month stating the following: (1) the digital asset broker's name; (2) the address of the digita…

(35 ILCS 200/3-45) Sec. 3-45. Election of county assessor; counties of less than 3,000,000. In counties having an elected board of review under Section 6-35, a county assessor shall be elected. To be eligible to file nomination papers or participate as a candidate in any primary …

(35 ILCS 195/3-45) Sec. 3-45. Books and records. Every digital asset broker required to file a return under this Act shall keep books, records, papers, and other documents that adequately reflect digital asset business activity sold in this State, including the information used i…

(35 ILCS 200/3-5) Sec. 3-5. Supervisor of assessments. In counties with less than 3,000,000 inhabitants and in which no county assessor has been elected under Section 3-45, there shall be a county supervisor of assessments, either appointed as provided in this Section, or elected…

(35 ILCS 195/3-5) Sec. 3-5. Short title. This Article may be cited as the Digital Asset Tax Act. References in this Article to "this Act" mean this Article. (Source: P.A. 104-468, eff. 6-16-26.)

(35 ILCS 143/3-5) Sec. 3-5. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. 6-21-95.)

(35 ILCS 50/3-5) Sec. 3-5. Findings. (a) In the interest of reducing stigma and increasing the available pool of potential employees, the General Assembly finds and declares that those residents of Illinois diagnosed with mental illness and substance use disorders should be eligi…

(35 ILCS 200/3-50) Sec. 3-50. Election of county assessors - Counties of 3,000,000 or more. In all counties with 3,000,000 or more inhabitants, the office of county assessor, heretofore created and established, is hereby continued. The county assessor shall be elected as provided…

(35 ILCS 195/3-50) Sec. 3-50. Deposits of proceeds The moneys received by the Department from the tax imposed by this Act shall be deposited into the General Revenue Fund. (Source: P.A. 104-468, eff. 6-16-26.)

(35 ILCS 200/3-52) Sec. 3-52. Election or appointment of county assessors or county supervisors of assessments. (a) In counties with less than 3,000,000 inhabitants, the county may change the manner in which it selects its county assessor or county supervisor of assessments upon:…