Chapter 35 — REVENUE

(35 ILCS 10/5-25) Sec. 5-25. Review of Application. (a) (Blank). (b) 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 reasonab…

(35 ILCS 10/5-3) Sec. 5-3. Purpose. The General Assembly finds that the Illinois economy, although currently strong, is still highly vulnerable to other states and nations that have major financial incentive programs for medium-sized and large firm relocations. Because of the inc…

(35 ILCS 10/5-30) Sec. 5-30. Limitation to amount of costs of specified items. The total amount of the Credit allowed during all tax years may not exceed the aggregate amount of costs incurred by the Taxpayer during all prior tax years for the following items, to the extent provi…

(35 ILCS 10/5-35) Sec. 5-35. Relocation of jobs in Illinois. A taxpayer is not entitled to claim the credit provided by this Act with respect to any jobs that the taxpayer relocates from one site in Illinois unless the taxpayer has agreed to hire the minimum number of new employe…

(35 ILCS 10/5-40) Sec. 5-40. (Repealed). (Source: P.A. 91-476, eff. 8-11-99. Repealed by P.A. 102-330, eff. 1-1-22.)

(35 ILCS 10/5-45) Sec. 5-45. Amount and duration of the credit. (a) The Department shall determine the amount and duration of the credit awarded under this Act. The duration of the credit may not exceed 10 taxable years for projects qualified under paragraph (1), (1.5), or (1.6) …

(35 ILCS 10/5-5) Sec. 5-5. Definitions. As used in this Act: "Agreement" means the Agreement between a Taxpayer and the Department under the provisions of Section 5-50 of this Act. "Applicant" means a Taxpayer that is operating a business located or that the Taxpayer plans to loc…

(35 ILCS 10/5-50) Sec. 5-50. Contents of Agreements with Applicants. The Department shall enter into an Agreement with an Applicant that is awarded a Credit under this Act. The Agreement must include all of the following: (1) A detailed description of the project that is the subj…

(35 ILCS 10/5-51) Sec. 5-51. New Construction EDGE Agreement. (a) Notwithstanding any other provisions of this Act, and in addition to any Credit otherwise allowed under this Act, beginning on January 1, 2021, there is allowed a New Construction EDGE Credit for eligible Applicant…

(35 ILCS 10/5-55) Sec. 5-55. Certificate of verification; submission to the Department of Revenue. 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. Howev…

(35 ILCS 10/5-56) Sec. 5-56. Annual report. Annually, until construction is completed, a company seeking New Construction EDGE Credits shall submit a report that, at a minimum, describes the projected project scope, timeline, and anticipated budget. Once the project has commenced…

(35 ILCS 10/5-57) Sec. 5-57. Supplier diversity goals; reports. Each taxpayer claiming a credit under this Act shall, no later than April 15 of each taxable year for which the taxpayer claims a credit under this Act, submit to the Department of Commerce and Economic Opportunity a…

(35 ILCS 10/5-58) Sec. 5-58. Sexual harassment policy report. Each taxpayer claiming a credit under this Act shall, no later than April 15 of each taxable year for which the taxpayer claims a credit under this Act, submit to the Department of Commerce and Economic Opportunity a r…

(35 ILCS 10/5-60) Sec. 5-60. Pass through entity. (a) The shareholders or partners of a Taxpayer that is a Pass Through Entity shall be entitled to the Credit allowed under the Agreement. (b) The Credit provided under subsection (a) is in addition to any Credit to which a shareho…

(35 ILCS 10/5-65) Sec. 5-65. 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 t…

(35 ILCS 10/5-70) Sec. 5-70. Annual report. 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 entered in…

(35 ILCS 10/5-75) Sec. 5-75. Evaluation of tax credit program. On a biennial basis, the Department shall evaluate the tax credit program. The evaluation shall include an assessment of the effectiveness of the program in creating new jobs in Illinois and of the revenue impact of t…

(35 ILCS 10/5-77) Sec. 5-77. Sunset of new Agreements. The Department shall not enter into any new Agreements under the provisions of Section 5-50 of this Act after June 30, 2027. (Source: P.A. 102-700, eff. 4-19-22.)

(35 ILCS 10/5-80) Sec. 5-80. Adoption of rules. The Department may adopt rules necessary to implement this Act. The rules may provide for recipients of Credits under this Act to be charged fees to cover administrative costs of the tax credit program. Fees collected shall be depos…

(35 ILCS 10/5-85) Sec. 5-85. (Repealed). (Source: P.A. 91-476, eff. 8-11-99. Repealed by P.A. 100-621, eff. 7-20-18.)

(35 ILCS 10/5-90) Sec. 5-90. Program terms and conditions. (a) Any documentary materials or data made available or received by any agent or employee of the Department shall be deemed confidential and shall not be deemed public records to the extent that the materials or data cons…

(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 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 16/10) Sec. 10. Definitions. As used in this Act: "Above-the-line spending" means all salary, wages, fees, and fringe benefits paid for services performed by personnel of the production that are considered above-the-line services in the film and television industry, incl…

(35 ILCS 16/15) Sec. 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 Act, i…

(35 ILCS 16/20) Sec. 20. Tax credit awards. Subject to the conditions set forth in this Act, an applicant is entitled to a credit as approved by the Department under Section 40 of this Act. (Source: P.A. 95-720, eff. 5-27-08.)

(35 ILCS 16/25) Sec. 25. Application for certification of accredited production. Any applicant proposing a film or television production located or planned to be located in Illinois may request an accredited production certificate by formal application to the Department. (Source:…

(35 ILCS 16/30) Sec. 30. Review of application for accredited production certificate. (a) In determining whether to issue an accredited production certificate, the Department must determine that a preponderance of the following conditions exist: (1) The applicant's production int…

(35 ILCS 16/35) Sec. 35. Issuance of Tax Credit Certificate. (a) In order to qualify for a tax credit under this Act, an applicant must file an application, on forms prescribed by the Department, providing information necessary to calculate the tax credit, and any additional info…

(35 ILCS 16/40) Sec. 40. Amount and duration of the credit. The amount of the credit awarded under this Act is based on the amount of the Illinois labor expenditure and Illinois production spending approved by the Department for the production as set forth under Section 10. The d…

(35 ILCS 16/42) Sec. 42. Sunset of credits. The application of credits awarded pursuant to this Act shall be limited by a reasonable and appropriate sunset date. A taxpayer shall not be awarded any new credits pursuant to this Act for tax years beginning on or after January 1, 20…

(35 ILCS 16/43) Sec. 43. Training programs for skills in critical demand. To accomplish the purposes of this Act, the Department may use the training programs provided for Illinois under Section 605-800 of the Department of Commerce and Economic Opportunity Law of the Civil Admin…

(35 ILCS 16/44) Sec. 44. Accredited animated productions. Each applicant requesting credits for an accredited animated production commencing on or after July 1, 2010 may make an application to the Department in each taxable year beginning with the taxable year in which the produc…

(35 ILCS 16/45) Sec. 45. Evaluation of tax credit program; reports to the General Assembly. (a) The Department shall evaluate the tax credit program. The evaluation must include an assessment of the effectiveness of the program in creating and retaining new jobs in Illinois and o…

(35 ILCS 16/46) Sec. 46. Illinois Production Workforce Development Fund. (a) The Illinois Production Workforce Development Fund is created as a special fund in the State Treasury. Beginning July 1, 2023, amounts paid to the Department of Commerce and Economic Opportunity pursuant…

(35 ILCS 16/5) Sec. 5. Purpose. The General Assembly finds that the Illinois economy is highly vulnerable to other states and nations that have major financial incentive programs targeted to the motion picture industry. Because of the incentive programs of these competitor locati…

(35 ILCS 16/50) Sec. 50. Program terms and conditions. Except for information that will be included, in an aggregated manner, within the annual report required under Section 45 of this Act, any documentary materials or data made available or received by any agent or employee of t…

(35 ILCS 16/90) Sec. 90. Continuation of prior law. This Act replaces and is intended to be a continuation of the Film Production Services Tax Credit Act, which was repealed on January 1, 2008. (Source: P.A. 95-720, eff. 5-27-08.)

(35 ILCS 16/905) Sec. 905. (Amendatory provisions; text omitted). (Source: P.A. 95-720, eff. 5-27-08; text omitted.)

(35 ILCS 16/95) Sec. 95. (Repealed). (Source: P.A. 95-720, eff. 5-27-08. Repealed by P.A. 95-1006, eff. 12-15-08.)

(35 ILCS 16/999) Sec. 999. Effective date. This Act takes effect upon becoming law. (Source: P.A. 95-720, eff. 5-27-08.)

(35 ILCS 17/10-1) Sec. 10-1. Short title. This Article may be cited as the Live Theater Production Tax Credit Act. References in this Article to "this Act" mean this Article. (Source: P.A. 97-636, eff. 6-1-12.)

(35 ILCS 17/10-10) Sec. 10-10. Definitions. As used in this Act: "Accredited theater production" means a for-profit live stage presentation in a qualified production facility, as defined in this Section, that is either (i) a pre-Broadway production or (ii) a long-run production f…

(35 ILCS 17/10-15) Sec. 10-15. 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 17/10-20) Sec. 10-20. Tax credit award. Subject to the conditions set forth in this Act, an applicant is entitled to a tax credit award as approved by the Department for qualifying Illinois labor expenditures and Illinois production spending for each tax year in which th…

(35 ILCS 17/10-25) Sec. 10-25. Application for certification of accredited theater production. Any applicant proposing an accredited theater production located or planned to be located in Illinois may request an accredited theater production certificate by application to the Depa…

(35 ILCS 17/10-30) Sec. 10-30. Review of application for accredited theater production certificate. (a) The Department shall issue an accredited theater production certificate to an applicant if it finds that by a preponderance the following conditions exist: (1) the applicant in…

(35 ILCS 17/10-35) Sec. 10-35. 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 17/10-40) Sec. 10-40. 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 accredited theater production at each of the applicant's qualified production facilities, on form…

(35 ILCS 17/10-45) Sec. 10-45. Amount and payment of the tax credit award. The tax credit award shall be calculated each tax year based upon the filing by the applicant on forms prescribed by the Department containing information regarding qualifying and quantified Illinois labor…