Article 2 - TAX IMPOSED
- Section 35 ILCS 5/201 - (Text of Section from P.A. 103-9) Tax imposed
- Section 35 ILCS 5/201 - (Text of Section from P.A. 103-384) Tax imposed
- Section 35 ILCS 5/2011 - [Repealed] (§§ 5/201.1 — 5/2011)
- Section 35 ILCS 5/201.5 - State spending limitation and tax reduction
- Section 35 ILCS 5/202 - Net Income Defined
- Section 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
- Section 35 ILCS 5/202.4 - Repealed by P.A. 88-89
- Section 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
- Section 35 ILCS 5/203 - (Text of Section from P.A. 103-8) Base income defined
- Section 35 ILCS 5/203 - (Text of Section from P.A. 103-478) Base income defined
- Section 35 ILCS 5/204 - Standard exemption
- Section 35 ILCS 5/205 - Exempt organizations
- Section 35 ILCS 5/206 - Tax credits for coal research and coal utilization equipment
- Section 35 ILCS 5/207 - Net Losses
- Section 35 ILCS 5/208 - Tax credit for residential real property taxes
- Section 35 ILCS 5/208.1 - [Repealed]
- Section 35 ILCS 5/208.5 - [Repealed]
- Section 35 ILCS 5/209 - Tax Credit for "TECH-PREP" youth vocational programs
- Section 35 ILCS 5/210 - Dependent care assistance program tax credit
- Section 35 ILCS 5/210.5 - Tax credit for employee child care
- Section 35 ILCS 5/211 - Economic Development for a Growing Economy Tax Credit
- Section 35 ILCS 5/212 - Earned income tax credit
- Section 35 ILCS 5/212.1 - [Repealed]
- Section 35 ILCS 5/213 - Film production services credit
- Section 35 ILCS 5/214 - Tax credit for affordable housing donations
- Section 35 ILCS 5/215 - [Repealed]
- Section 35 ILCS 5/216 - Credit for wages paid to ex-felons
- Section 35 ILCS 5/217 - Credit for Wages Paid to Qualified Veterans
- Section 35 ILCS 5/217.1 - Credit for wages paid to qualified unemployed veterans
- Section 35 ILCS 5/218 - Credit for student-assistance contributions
- Section 35 ILCS 5/219 - Historic Preservation Credit
- Section 35 ILCS 5/220 - Angel investment credit
- Section 35 ILCS 5/221 - Rehabilitation costs; qualified historic properties; River Edge Redevelopment Zone
- Section 35 ILCS 5/222 - Live theater production credit
- Section 35 ILCS 5/223 - Hospital credit
- Section 35 ILCS 5/224 - Invest in Kids credit
- Section 35 ILCS 5/225 - Credit for instructional materials and supplies
- Section 35 ILCS 5/226 - Natural disaster credit
- Section 35 ILCS 5/227 - Adoption credit
- Section 35 ILCS 5/228 - (Text of Section from P.A. 103-9) Historic preservation credit
- Section 35 ILCS 5/228 - (Text of Section from P.A. 103-396) Historic preservation credit
- Section 35 ILCS 5/229 - Data center construction employment tax credit
- Section 35 ILCS 5/230 - (This Section was added by P.A. 101-8, which did not take effect (see Section 99 of P.A. 101-8)) Child tax credit
- Section 35 ILCS 5/231 - Apprenticeship education expense credit
- Section 35 ILCS 5/232 - Tax credit for agritourism liability insurance
- Section 35 ILCS 5/233 - Recovery and mental health tax credit act
- Section 35 ILCS 5/234 - Volunteer emergency workers
- Section 35 ILCS 5/236 - Reimagining energy and vehicles in Illinois tax credits
- Section 35 ILCS 5/237 - (Text of Section from P.A. 102-1125) REV Illinois investment tax credits
- Section 35 ILCS 5/237 - (Text of Section from P.A. 103-396) REV Illinois Investment Tax credits
- Section 35 ILCS 5/238 - MICRO credits
- Section 35 ILCS 5/239 - MICRO Investment Tax credits
- Section 35 ILCS 5/240 - Hydrogen fuel replacement tax credits
- Section 35 ILCS 5/245 - [Repealed]
- Section 35 ILCS 5/250 - Sunset of exemptions, credits, and deductions
- Section 35 ILCS 5/251 - Pass-through of credits to partners and S corporation shareholders