320 ILCS 25/3.04
Current through Public Act 103-1052
"Gross rent " means the total amount paid solely for the right to occupy a residence.
If the residence is a nursing or sheltered care home, "gross rent" means the amount paid in a taxable year that is attributable to the cost of housing, but not of meals or care, for the claimant in that home, determined in accordance with regulations of the Department on Aging .
320 ILCS 25/3.04