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Section # Name
Section 100.2197 Section 100.2197 Foreign Tax Credit (IITA Section 601(b)(3))
  1st Notice Begins 09/26/14
  1st Notice Ends 11/10/14
  2nd Notice Begins 11/20/14
  Formal JCAR Meeting 12/16/14
  Final Rule Adopted 01/23/15
   
Section 100.2470 Section 100.2470 Subtraction of Amounts Exempt from Taxation by Virtue of Illinois Law, the Illinois or U.S. Constitutions, or by Reason of U.S. Treaties or Statutes (IITA Sections 203(a)(2)(N), 203(b)(2)(J), 203(c)(2)(K) and 203(d)(2)(G))
  1st Notice Begins 11/14/14
  1st Notice Ends 12/29/14
  2nd Notice Begins 01/06/15
  Formal JCAR Meeting 02/17/15
  Final Rule Adopted  
   
Section 100.3450 Section 100.3450 Apportionment of Business Income of Transportation Companies (IITA Section 304(d))
  1st Notice Begins 11/21/14
  1st Notice Ends 01/05/15
  2nd Notice Begins  
  Formal JCAR Meeting  
  Final Rule Adopted  
   
Section 100.7300 Emergency and Proposed Section 100.7300 Returns and Payments of Income Tax Withheld from Wages (IITA Sections 704 and 704A)
  1st Notice Begins 01/02/15
  1st Notice Ends 02/16/15
  2nd Notice Begins  
  Formal JCAR Meeting  
  Final Rule Adopted  
   
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 06/16/14
  2nd Notice Begins  
  Formal JCAR Meeting  
  Final Rule Adopted  
   
Section 130.605, 130.2055 Section 130.605 Sales of Property Originating in Illinois; Questions of Interstate Commerce,
Section 130.2055 Sales by Governmental Bodies
  1st Notice Begins 01/02/15
  1st Notice Ends 02/15/15
  2nd Notice Begins  
  Formal JCAR Meeting  
  Final Rule Adopted  
   
Section 150.310 Section 150.310 Exemptions to Avoid Multi-State Taxation
  1st Notice Begins 01/02/15
  1st Notice Ends 02/15/15
  2nd Notice Begins  
  Formal JCAR Meeting  
  Final Rule Adopted  
   
Section 435.110, 435.120, 435.130, 435.140, 35.150, 435.160, 435.170, 435.180, 435.190, 435.200 and 435.210 Section 435.110 Definitions,
Section 435.120 Charitable Games Licenses,
Section 435.130 Supplier’s License,
Section 435.140 Provider’s License,
Section 435.150 Ineligible Organizations,
Section 435.160 Operation of Charitable Games Events,
Section 435.170 Restrictions and Limitations on the Conducting of Charitable Games,
Section 435.180 Imposition of Tax, Returns,
Section 435.190 Records; Audits,
Section 435.200 Denial, Suspension, or Revocation of Licenses,
Section 435.210 Criminal and Civil Penalties
  1st Notice Begins 10/24/14
  1st Notice Ends 12/08/14
  2nd Notice Begins 12/14/14
  Formal JCAR Meeting 01/13/15
  Final Rule Adopted  
   
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 06/16/14
  2nd Notice Begins  
  Formal JCAR Meeting  
  Final Rule Adopted  
     
Section 670.130 Section 670.130 Ordinance Filing Deadlines; When Tax Rate Change Applies Effective Date
  1st Notice Begins 01/09/15
  1st Notice Ends 02/23/15
  2nd Notice Begins  
  Formal JCAR Meeting  
  Final Rule Adopted  
     
Section 680.130 Section 680.130 Ordinance Filing Deadlines; When Tax Rate Change Applies Effective Date
  1st Notice Begins 01/09/15
  1st Notice Ends 02/23/15
  2nd Notice Begins  
  Formal JCAR Meeting  
  Final Rule Adopted  
     
Section 693.130 Section 693.130 Ordinance Filing Deadlines; When Tax Rate Change Applies
  1st Notice Begins 01/09/15
  1st Notice Ends 02/23/15
  2nd Notice Begins  
  Formal JCAR Meeting  
  Final Rule Adopted  
     
Section 694.130 Section 694.130 Ordinance Filing Deadlines; When Tax Rate Change Applies
  1st Notice Begins 01/09/15
  1st Notice Ends 02/23/15
  2nd Notice Begins  
  Formal JCAR Meeting  
  Final Rule Adopted