This Act is a denial and limitation of home rule powers and functions in accordance with subsection (i) of Section 6 of Article VII of the Illinois Constitution. A home rule unit may not impose any tax liability, or any interest or penalty thereof, inconsistent with this Act.
35 ILCS 746/47-30
Home rule preemption
Known as the American Hostage Tax Liability Postponement Act
The act spans §§ 35-746-47-1 to 35-746-47-5 (9 sections).
P.A. 104-6, eff. 6-16-25.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.