35 ILCS 5/ Illinois Income Tax Act.

Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide.

Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.

35 ILCS 5/101

(35 ILCS 5/101) (from Ch. 120, par. 1-101)

Sec. 101.

Short
Title.

This Act shall be known and may be cited as the "Illinois Income Tax Act."

(Source: P.A. 76-261.)

35 ILCS 5/102

(35 ILCS 5/102) (from Ch. 120, par. 1-102)

Sec. 102.

Construction.

Except as otherwise expressly provided or clearly appearing from the
context, any term used in this Act shall have the same meaning as when used
in a comparable context in the United States Internal Revenue Code of 1954
or any successor law or laws relating to federal income taxes and other
provisions of the statutes of the United States relating to federal income
taxes as such Code, laws and statutes are in effect for the taxable year.

(Source: P.A. 77-726.)

35 ILCS 5/103

(35 ILCS 5/103) (from Ch. 120, par. 1-103)

Sec. 103.

Renumbered Internal Revenue Code Provisions.

If a
provision of the United States Internal Revenue Code is
specifically mentioned by number in a provision of this Act
and if after the effective date of the legislation that
established such reference the Internal Revenue Code provision
thus referred to is, by amendment, renumbered without any other
change whatever being made to it, then the provision of this Act
containing such reference shall be construed as though the
renumbering of the provision of the United States Internal Revenue
Code had not occurred.

(Source: P.A. 86-678.)

35 ILCS 5/Art. 2

(35 ILCS 5/Art. 2 heading) ARTICLE 2.

TAX IMPOSED