ADMINISTRATIVE CODE

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  4. PART 1050 ILLINOIS GIVES TAX CREDIT ACT
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 1050 ILLINOIS GIVES TAX CREDIT ACT
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Section 1050.100 Definitions
Section 1050.150 Overview of Illinois Gives Tax Credit Act
Section 1050.200 Tax Credit Awards
Section 1050.250 Contribution Authorization Certificates
Section 1050.300 Approval to Issue Certificates of Receipt
Section 1050.350 Certificates of Receipt
Section 1050.400 Electronic Notice and Filing Requirements; Books and Records
Section 1050.450 Annual Recertification; Revocation
AUTHORITY: Implemented and Authorized by Section 170-35 of the Illinois Gives Tax Credit Act [35 ILCS 60/170-35].
SOURCE: Adopted by Emergency rule at 48 Ill. Reg. 18291, effective December 12, 2024, for a maximum of 150 days; emergency expired May 10, 2025; adopted at 49 Ill. Reg. 8025, effective May 23, 2025.