Illinois Compiled Statutes 35 Revenue: Article -

• Illinois Film Production Services Tax Credit Act of 2008. - 35 ILCS 16, Section 1
  Short title. This Act may be cited as the Film Production Services Tax Credit Act of 2008. (Source: P.A. 95-720, eff. 5-27-08.)
• Illinois Film Production Services Tax Credit Act of 2008. - 35 ILCS 16, Section 5
  Purpose. The General Assembly finds that the Illinois economy is highly vulnerable to other states and nations that have major financial incentive programs targeted to...
• Illinois Film Production Services Tax Credit Act of 2008. - 35 ILCS 16, Section 10
  Definitions. As used in this Act: "Accredited production" means: (i) for productions commencing before May 1, 2006, a film, video, or television production that has...
• Illinois Film Production Services Tax Credit Act of 2008. - 35 ILCS 16, Section 15
  Powers of the Department. The Department, in addition to those powers granted under the Civil Administrative Code of Illinois, is granted and has all the...
• Illinois Film Production Services Tax Credit Act of 2008. - 35 ILCS 16, Section 20
  Tax credit awards. Subject to the conditions set forth in this Act, an applicant is entitled to a credit as approved by the Department under...
• Illinois Film Production Services Tax Credit Act of 2008. - 35 ILCS 16, Section 25
  Application for certification of accredited production. Any applicant proposing a film or television production located or planned to be located in Illinois may request an...
• Illinois Film Production Services Tax Credit Act of 2008. - 35 ILCS 16, Section 30
  Review of application for accredited production certificate. (a) In determining whether to issue an accredited production certificate, the Department must determine that a preponderance of...
• Illinois Film Production Services Tax Credit Act of 2008. - 35 ILCS 16, Section 35
  Issuance of Tax Credit Certificate. (a) In order to qualify for a tax credit under this Act, an applicant must file an application, on forms...
• Illinois Film Production Services Tax Credit Act of 2008. - 35 ILCS 16, Section 40
  Amount and duration of the credit. The amount of the credit awarded under this Act is based on the amount of the Illinois labor expenditure...
• Illinois Film Production Services Tax Credit Act of 2008. - 35 ILCS 16, Section 42
  Sunset of credits. The application of credits awarded pursuant to this Act shall be limited by a reasonable and appropriate sunset date. A taxpayer shall...
• Illinois Film Production Services Tax Credit Act of 2008. - 35 ILCS 16, Section 43
  Training programs for skills in critical demand. To accomplish the purposes of this Act, the Department may use the training programs provided for Illinois under...
• Illinois Film Production Services Tax Credit Act of 2008. - 35 ILCS 16, Section 44
  Accredited animated productions. Each applicant requesting credits for an accredited animated production commencing on or after July 1, 2010 may make an application to the...
• Illinois Film Production Services Tax Credit Act of 2008. - 35 ILCS 16, Section 45
  Evaluation of tax credit program; reports to the General Assembly. (a) The Department shall evaluate the tax credit program. The evaluation must include an assessment...
• Illinois Film Production Services Tax Credit Act of 2008. - 35 ILCS 16, Section 50
  Program terms and conditions. Any documentary materials or data made available or received by any agent or employee of the Department are confidential and are...
• Illinois Film Production Services Tax Credit Act of 2008. - 35 ILCS 16, Section 90
  Continuation of prior law. This Act replaces and is intended to be a continuation of the Film Production Services Tax Credit Act, which was repealed...
• Illinois Film Production Services Tax Credit Act of 2008. - 35 ILCS 16, Section 95
  (Repealed). (Source: P.A. 95-720, eff. 5-27-08. Repealed by P.A. 95-1006, eff. 12-15-08.)
• Illinois Revenue: Article -
  Amendatory provisions; text omitted
• Illinois Film Production Services Tax Credit Act of 2008. - 35 ILCS 16, Section 905
  (Amendatory provisions; text omitted). (Source: P.A. 95-720, eff. 5-27-08; text omitted.)
• Illinois Film Production Services Tax Credit Act of 2008. - 35 ILCS 16, Section 999
  Effective date. This Act takes effect upon becoming law. (Source: P.A. 95-720, eff. 5-27-08.)

Last modified: February 18, 2015