(35 ILCS 5/201.1)
    (This Section may contain text from a Public Act with a delayed effective date)
    Sec. 201.1. Tax rates. In the case of an individual, trust, or estate, for taxable years beginning on or after January 1, 2021, the amount of the tax imposed by subsection (a) of Section 201 of this Act shall be determined according to the following tax rate structure:
        (1) for taxpayers who do not file a joint return and
    
have a net income of $750,000 or less:
            (A) 4.75% of the portion of the taxpayer's net
        
income that does not exceed $10,000;
            (B) 4.9% of the portion of the taxpayer's net
        
income that exceeds $10,000 but does not exceed $100,000;
            (C) 4.95% of the portion of the taxpayer's net
        
income that exceeds $100,000 but does not exceed $250,000;
            (D) 7.75% of the portion of the taxpayer's net
        
income that exceeds $250,000 but does not exceed $350,000; and
            (E) 7.85% of the portion of the taxpayer's net
        
income that exceeds $350,000 but does not exceed $750,000; and
        (2) for taxpayers who do not file a joint return and
    
have a net income that exceeds $750,000, 7.99% of the taxpayer's net income;
        (3) for taxpayers who file a joint return and have a
    
net income of $1,000,000 or less:
            (A) 4.75% of the portion of the taxpayer's net
        
income that does not exceed $10,000;
            (B) 4.9% of the portion of the taxpayer's net
        
income that exceeds $10,000 but does not exceed $100,000;
            (C) 4.95% of the portion of the taxpayer's net
        
income that exceeds $100,000 but does not exceed $250,000;
            (D) 7.75% of the portion of the taxpayer's net
        
income that exceeds $250,000 but does not exceed $500,000; and
            (E) 7.85% of the portion of the taxpayer's net
        
income that exceeds $500,000 but does not exceed $1,000,000; and
        (4) for taxpayers who file a joint return and have a
    
net income of more than $1,000,000, 7.99% of the taxpayer's net income.
(Source: P.A. 101-8, see Section 99 for effective date.)