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Proposed Rules

 
 

For Questions or Comments on:

Section # Name
Section 100.2060 Section 100.2060 Compassionate Use of Medical Cannabis Pilot Program Act Surcharge (IITA Section 201(o))
  1st Notice Begins 12/16/2013
  1st Notice Ends  
  2nd Notice Begins  
  2nd Notice Ends  
  Formal JCAR Meeting  
   
Section 100.2171 86 Ill. Adm. Code 100, Section 100.2171
This rulemaking provides guidance for taxpayers entitled to the Angel Investment Credit under IITA Section 220 for investments made in qualifying Illinois businesses.
  1st Notice Begins 02/25/2014
  1st Notice Ends  
  2nd Notice Begins  
  2nd Notice Ends  
  Formal JCAR Meeting  
   
Section 100.2198 and Section 100.7380 Section 100.2198 Economic Development for a Growing Economy Credit (IITA 211),
Section 100.7380 Economic Development for a Growing Economy (EDGE) and Small Business Job Creation Credit (IITA 704A(g) and (h)).
  1st Notice Begins 12/02/2013
  1st Notice Ends  
  2nd Notice Begins  
  2nd Notice Ends  
  Formal JCAR Meeting  
   
Section 100.2657 Section 100.2657 Subtraction Modification for High Impact Business Interest (IITA Section 203(b)(2)(M-1))
  1st Notice Begins  
  1st Notice Ends  
  2nd Notice Begins  
  2nd Notice Ends  
  Formal JCAR Meeting  
   
Section 100.2110 and Section 100.2655 Section 100.2110 Investment Credit; Enterprise Zone and River Edge Redevelopment Zone (IITA 201(f))
Section 100.2120 Jobs Tax Credit; Enterprise Zone , and Foreign Trade Zone or Sub-Zone and River Edge Redevelopment Zone (IITA 201(g))
Section 100.2160 Research and Development Credit (IITA 201(k))
Section 100.2185 Film Production Services Credit (IITA Section 213)
Section 100.2190 Tax Credit for Affordable Housing Donations (IITA Section 214)
Section 100.2480 Enterprise Zone and River Edge Redevelopment Zone Dividend Subtraction (IITA Sections 203(a)(2)(J), 203(b)(2)(K), 203(c)(2)(M) and 203(d)(2)(K))
Section 100.2655 Subtraction Modification for Enterprise Zone and River Edge Redevelopment Zone Interest (IITA Section 203(b)(2)(M))
  1st Notice Begins 09/27/13 (37 Ill. Reg. 15464 Issue 39)
  1st Notice Ends 11/12/13
  2nd Notice Begins  
  2nd Notice Ends  
  Formal JCAR Meeting  
   
Section 100.3220 Section 100.3220 This rulemaking provides guidance on the sourcing of nonbusiness income from lottery prizes and unemployment compensation under recent amendments to the Illinois Income Tax Act.
  1st Notice Begins 03/03/14
  1st Notice Ends  
  2nd Notice Begins  
  2nd Notice Ends  
  Formal JCAR Meeting  
   
Section 130.120 Retailers' Occupation Tax
Section 130.120 Nontaxable Transactions
  1st Notice Begins 01/17/14
  1st Notice Ends 03/26/14
  2nd Notice Begins  
  2nd Notice Ends  
  Formal JCAR Meeting  
Section 130.2080 Retailers' Occupation Tax
130.2080 Amendment;
130.ILLUSTRATION A Amendment

Sales to Governmental Bodies, Foreign Diplomats and Consular Personnel
  1st Notice Begins 05/02/14
  1st Notice Ends 06/17/14
  2nd Notice Begins  
  2nd Notice Ends  
  Formal JCAR Meeting  
   
Section 130.311
Section 130.745
Section 130.801
Retailers' Occupation Tax - Compassionate Use of Medical Cannabis Pilot Program Act
Section 130.311 Amendment;
Section 130.745 Amendment;
Section 130.801 Amendment
  1st Notice Begins 04/18/14
  1st Notice Ends 06/04/14
  2nd Notice Begins  
  2nd Notice Ends  
  Formal JCAR Meeting  
   
Section 130.321 Retailers' Occupation Tax
Section 130.321 Fuel Used by Air Common Carriers in Flights Engaged in Foreign Trade or Engaged in Trade Between the United States and any of its Possessions International Flights
  1st Notice Begins 04/04/14
  1st Notice Ends 05/19/14
  2nd Notice Begins  
  2nd Notice Ends  
  Formal JCAR Meeting  
   
Section 130.350 and Section 130.351 Retailers' Occupation Tax - This rulemaking amends Sections 130.350 and 130.351 to reflect the retroactive reinstatement of the exemptions for coal and aggregate exploration, mining, off highway hauling, processing, maintenance, and reclamation equipment.
Section 130.350 Amendment;
Section 130.351 Amendment
  1st Notice Begins 04/25/14
  1st Notice Ends 06/09/14
  2nd Notice Begins  
  2nd Notice Ends  
  Formal JCAR Meeting  
   
Section 180.101 Automobile Renting Occupation Tax
Section 180.101 Character And Rate Of The Tax
  1st Notice Begins 01/17/14
  1st Notice Ends 03/26/14
  2nd Notice Begins  
  2nd Notice Ends  
  Formal JCAR Meeting  
   
Section 220-115
Section 270-115
Section 320-115
Section 370-115
Section 395-115
Section 630-120
Section 670-115
Section 690-115
Section 693-115
Section 695-115
Section 220-115 - Jurisdictional Questions;
Section 270-115 - Jurisdictional Questions;
Section 320-115 - Jurisdictional Questions;
Section 370-115 - Jurisdictional Questions;
Section 395-115 - Jurisdictional Questions;
Section 630-120 - Jurisdictional Questions;
Section 670-115 - Jurisdictional Questions;
Section 690-115 - Jurisdictional Questions;
Section 693-115 - Jurisdictional Questions;
Section 695-115 - Jurisdictional Questions
  1st Notice Begins 03/21/14
  1st Notice Ends 05/05/14
  2nd Notice Begins  
  2nd Notice Ends  
  Formal JCAR Meeting  
   
Section 429 Section 429 - Medical Cannabis Cultivation Privilege Tax Law
  1st Notice Begins 04/18/14
  1st Notice Ends 06/04/14
  2nd Notice Begins  
  2nd Notice Ends  
  Formal JCAR Meeting  
   
Section 480.101 Section 480.101 - Hotel Operators’ Occupation Tax Act, Nature, Rate and Scope of the Tax
  1st Notice Begins 05/02/14
  1st Notice Ends 06/17/14
  2nd Notice Begins  
  2nd Notice Ends  
  Formal JCAR Meeting  
   
   
 
 
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