Chapter 35 — REVENUE

(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 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 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 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 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 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 55/10) Sec. 10. Definitions. As used in this Act: "Attestation" means a statement that is made under penalty of perjury by a producer under Section 27. "Department" means the Department of Commerce and Economic Opportunity. "Eligible taxpayer" means a taxpayer that: (1) …

(35 ILCS 55/15) Sec. 15. Allowable credit. (a) For tax years ending on or after December 31, 2027 and beginning before January 1, 2029, a credit is allowed against the taxes imposed on an eligible taxpayer under subsections (a) and (b) of Section 201 of the Illinois Income Tax Ac…

(35 ILCS 55/20) Sec. 20. Credit availability; applications. (a) The total amount of tax credits that may be allocated by the Department to taxpayers for eligible qualifying hydrogen use occurring in a calendar year shall not exceed $10,000,000 per year, plus the amount of tax cre…

(35 ILCS 55/25) Sec. 25. Credit allocation by the Department. (a) As part of its application under Section 20, the taxpayer shall certify to the Department the amount of eligible qualifying hydrogen, in kilograms, used during the immediately preceding calendar year for which the …

(35 ILCS 55/27) Sec. 27. Attestation and verification required. (a) Each taxpayer seeking credits under this Act shall submit with its application for credits under this Act an attestation from the producer, made under penalty of perjury. The attestation shall also confirm that t…

(35 ILCS 55/30) Sec. 30. Prioritization of tax credit allocation. If the total amount of tax credits sought by taxpayers under Section 25 exceeds the total amount of tax credits that are allowed to be allocated under Section 20, the Department shall prioritize allocation as follo…

(35 ILCS 55/35) Sec. 35. Transfer of credits. A transfer of credits earned under this Act may be made, in accordance with rules adopted by the Department, by the taxpayer earning the credits within one year after the credits are awarded. The Department shall issue a certificate o…

(35 ILCS 55/36) Sec. 36. Analysis of hydrogen production and utilization. (a) No later than April 1, 2028, the Illinois Environmental Protection Agency, in consultation with the Department, the Illinois Power Agency, the Illinois Commerce Commission, and other State agencies, as …

(35 ILCS 55/37) Sec. 37. Rules. The Department may adopt rules to implement and administer this Act. (Source: P.A. 103-268, eff. 7-25-23.)

(35 ILCS 55/40) Sec. 40. Severability. If any provision of this Act or its application to any person or circumstance is held invalid, the invalidity of that provision or application does not affect other provisions or applications of this Act that can be given effect without the …

(35 ILCS 55/5) Sec. 5. Legislative findings; purpose. The General Assembly finds that: (1) the health, welfare, and prosperity of all Illinois residents require that the State of Illinois act to reduce carbon emissions and other air pollutants in the State; (2) the State currentl…

(35 ILCS 55/900) Sec. 900. (Amendatory provisions; text omitted). (Source: P.A. 103-268, eff. 7-25-23; text omitted.)

(35 ILCS 55/999) Sec. 999. Effective date. This Act takes effect upon becoming law. (Source: P.A. 103-268, eff. 7-25-23.)

(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 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 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 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, 2026. (Source: P.A. 103-592, ef…

(35 ILCS 65/55-10) Sec. 55-10. The Motor Fuel Tax Law is amended by repealing Sections 1.14, 3a, 5a, and 6a. (Source: P.A. 104-6, eff. 1-1-26.)

(35 ILCS 65/55-5) Sec. 55-5. (Amendatory provisions; text omitted). (Source: P.A. 104-6, eff. 1-1-26; 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 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 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 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 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 105/1.05) Sec. 1.05. Legislative intent; leases. It is the intent of the General Assembly in enacting this amendatory Act of the 103rd General Assembly to apply the tax imposed under this Act, except as otherwise provided in this Act, to the privilege of using in this St…