Section  528.130 Dispute Process

Applicants may dispute the amount of the tax credit certificate awarded by the Department or the Department's denial of a tax credit certificate. This process shall consist of an informal conference and a formal hearing.

a)         The Informal Conference

1)         This process consists of an initial informal conference between the applicant and a member or members of the Illinois Film Office.

2)         Any applicant may request an informal conference within thirty days after receipt of the tax credit certificate or notification of the Department's denial of a tax credit certificate.

3)         The informal conference shall be scheduled within thirty days after receipt of applicant’s request for an informal conference. The informal conference may be held virtually or in person.

4)         Prior to the informal conference:

A)        The Department shall provide the applicant with a written explanation setting forth the reason for the discrepancy in the tax credit amount requested by the applicant, and the tax credit certificate awarded by the Department; and

B)        the applicant shall provide additional documentation supporting the amount of the tax credit requested in the application.

5)         Within fourteen days after the informal conference, the Department shall provide the applicant with a written letter stating whether the Department will amend the amount of the tax credit certificate. If the Department agrees to amend the tax credit certificate, the amended tax credit certificate shall be accompanied to the letter.  If the request to amend the amount of the tax credit is denied, the letter will include a written explanation.

b)         The Formal Hearing. If the applicant is not satisfied with the results of the informal hearing, the applicant may, within thirty days after receipt of the Department's letter documenting the result of the informal conference, request a formal hearing by sending a petition for hearing to the Department as described in 56 Ill. Adm. Code 2605.80. The formal hearing shall be conducted in accordance with the Department's administrative hearing rules found at (56 Ill. Adm. Code 2605).

(Source:  Added at 50 Ill. Reg. 6523, effective April 27, 2026)