Article
Tax Imposed
- 35 ILCS 5/201— Tax imposed
- 35 ILCS 5/201.1— (Repealed)
- 35 ILCS 5/201.5— State spending limitation and tax reduction
- 35 ILCS 5/202— Net Income Defined
- 35 ILCS 5/202.3— Net income attributable to the period prior to July 1, 1989 and net income attributable to the period after June 30, 1989
- 35 ILCS 5/202.4— (Repealed)
- 35 ILCS 5/202.5— Net income attributable to the period beginning prior to the first day of a month and ending after the last day of the preceding month
- 35 ILCS 5/203— Base income defined
- 35 ILCS 5/204— Standard exemption
- 35 ILCS 5/205— Exempt organizations
- 35 ILCS 5/206— Tax credits for coal research and coal utilization equipment
- 35 ILCS 5/207— Net Losses
- 35 ILCS 5/208— Tax credit for residential real property taxes
- 35 ILCS 5/208.1— (Repealed)
- 35 ILCS 5/208.5— (Repealed)
- 35 ILCS 5/209— Tax Credit for "TECH-PREP" youth vocational programs
- 35 ILCS 5/210— Dependent care assistance program tax credit
- 35 ILCS 5/210.5— Tax credit for employee child care
- 35 ILCS 5/211— Economic Development for a Growing Economy Tax Credit
- 35 ILCS 5/212— Earned income tax credit
- 35 ILCS 5/212.1— (Repealed)
- 35 ILCS 5/213— Film production services credit
- 35 ILCS 5/214— Tax credit for affordable housing donations
- 35 ILCS 5/215— (Repealed)
- 35 ILCS 5/216— Credit for wages paid to returning citizens
- 35 ILCS 5/217— Credit for wages paid to qualified veterans
- 35 ILCS 5/217.1— Credit for wages paid to qualified unemployed veterans
- 35 ILCS 5/218— Credit for student-assistance contributions
- 35 ILCS 5/219— Historic preservation credit
- 35 ILCS 5/220— Angel investment credit
- 35 ILCS 5/221— Rehabilitation costs; qualified historic properties; River Edge Redevelopment Zone
- 35 ILCS 5/222— Live theater production credit
- 35 ILCS 5/223— Hospital credit
- 35 ILCS 5/224— Invest in Kids credit
- 35 ILCS 5/225— Credit for instructional materials and supplies
- 35 ILCS 5/226— Natural disaster credit
- 35 ILCS 5/227— Adoption credit
- 35 ILCS 5/228— Historic preservation credit
- 35 ILCS 5/229— Data center construction employment tax credit
- 35 ILCS 5/230— (Repealed)
- 35 ILCS 5/231— Apprenticeship education expense credit
- 35 ILCS 5/232— Tax credit for agritourism liability insurance
- 35 ILCS 5/233— Recovery and Mental Health Tax Credit Act
- 35 ILCS 5/234— Volunteer emergency workers
- 35 ILCS 5/236— Reimagining Energy and Vehicles in Illinois Tax credits
- 35 ILCS 5/237— REV Illinois Investment Tax credits
- 35 ILCS 5/238— MICRO credits
- 35 ILCS 5/239— MICRO Investment Tax credits
- 35 ILCS 5/240— Hydrogen fuel replacement tax credits
- 35 ILCS 5/241— Credit for quantum computing campuses
- 35 ILCS 5/242— Music and Musicians Tax Credits and Jobs Act
- 35 ILCS 5/243— The Illinois Gives tax credit
- 35 ILCS 5/244— Child tax credit
- 35 ILCS 5/245— (Repealed)
- 35 ILCS 5/250— Sunset of exemptions, credits, and deductions
- 35 ILCS 5/251— Pass-through of credits to partners and S corporation shareholders
- 35 ILCS 5/252— Advancing Innovative Manufacturing for Illinois Tax Credit