As used in this Act, "person" means an individual who is: (i) a United States national who has been unlawfully or wrongfully detained abroad, as determined under 22 U.S.C. 1741; or (ii) a United States national who has been taken hostage abroad, as determined pursuant to the findings of the Hostage Recovery Fusion Cell, as described in 22 U.S.C. 1741b.
35 ILCS 746/47-5
Definition
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.