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 production commences and ending with the taxable year in which production is complete, provided that no credit may be claimed under this Section for a taxable year ending prior to December 31, 2012.
35 ILCS 16/44
Accredited animated productions
Known as the Film Production Services Tax Credit Act
The act spans §§ 35-16-1 to 35-16-999 (19 sections).
P.A. 97-796, eff. 7-13-12.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.