SB1897 - 104th General Assembly (2025-2026)
FILM TX CREDIT-SPENDING
Last Action
6/02/2025 - Senate: Rule 3-9(a) / Re-referred to Assignments
Statutes Amended In Order of Appearance
Synopsis As Introduced
Amends the Film Production Services Tax Credit Act of 2008. Provides that accredited productions shall be considered Category 1 productions or Category 2 productions. Provides that a Category 1 production is an accredited production that meets the following criteria: (1) at least 75% of all principal filming or taping days of the accredited production that occur at any soundstage facility within or without Illinois occur at a qualified production facility; and (2) at least 20% of the total expenditures for the accredited production are for (i) tangible property that will be used at a qualified production facility or for the use of the qualified production facility; (ii) the performance of services at a qualified production facility; or (iii) any combination of (i) and (ii). Makes changes concerning the amount of the credit. Makes changes concerning the number of nonresident employees whose wages may be considered Illinois labor expenditures. Makes changes concerning the definition of "qualified production facility". Amends the Illinois Income Tax Act to make changes concerning withholdings for loan out company employees. Effective immediately.
Actions
| Date | Chamber | Action |
|---|---|---|
| 2/06/2025 | Senate | Filed with Secretary by Sen. Elgie R. Sims, Jr. |
| 2/06/2025 | Senate | First Reading |
| 2/06/2025 | Senate | Referred to Assignments |
| 2/18/2025 | Senate | Assigned to Revenue |
| 3/21/2025 | Senate | Rule 2-10 Committee Deadline Established As April 11, 2025 |
| 3/25/2025 | Senate | Added as Chief Co-Sponsor Sen. Lakesia Collins |
| 4/01/2025 | Senate | Added as Co-Sponsor Sen. Willie Preston |
| 4/02/2025 | Senate | Added as Co-Sponsor Sen. Graciela Guzmán |
| 4/11/2025 | Senate | Rule 2-10 Committee Deadline Established As May 9, 2025 |
| 4/30/2025 | Senate | Added as Co-Sponsor Sen. Sara Feigenholtz |
| 5/09/2025 | Senate | Rule 2-10 Committee/3rd Reading Deadline Established As May 23, 2025 |
| 5/23/2025 | Senate | Rule 2-10 Committee/3rd Reading Deadline Established As June 1, 2025 |
| 6/02/2025 | Senate | Rule 3-9(a) / Re-referred to Assignments |