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REVENUE (35 ILCS 746/) American Hostage Tax Liability Postponement Act.

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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.

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    (35 ILCS 746/Art. 5 heading)
ARTICLE 5
(Amendatory provisions; text omitted)
(Source: P.A. 104-6, eff. 6-16-25; text omitted.)


 
    (35 ILCS 746/Art. 10 heading)
ARTICLE 10
(Amendatory provisions; text omitted)
(Source: P.A. 104-6, eff. 7-1-25; text omitted.)


 
    (35 ILCS 746/Art. 15 heading)
ARTICLE 15
(Amendatory provisions; text omitted)
(Source: P.A. 104-6, eff. 1-1-26; text omitted.)


 
    (35 ILCS 746/Art. 20 heading)
ARTICLE 20
(Amendatory provisions; text omitted)
(Source: P.A. 104-6, eff. 6-16-25; text omitted.)


 
    (35 ILCS 746/Art. 25 heading)
ARTICLE 25
(Amendatory provisions; text omitted)
(Source: P.A. 104-6, eff. 6-16-25; text omitted.)


 
    (35 ILCS 746/Art. 30 heading)
ARTICLE 30
(Amendatory provisions; text omitted)
(Source: P.A. 104-6, eff. 6-16-25; text omitted.)


 
    (35 ILCS 746/Art. 35 heading)
ARTICLE 35
(Amendatory provisions; text omitted)
(Source: P.A. 104-6, eff. 6-16-25; text omitted.)


 
    (35 ILCS 746/Art. 40 heading)
ARTICLE 40
(Amendatory provisions; text omitted)
(Source: P.A. 104-6, eff. 6-16-25; text omitted.)


 
    (35 ILCS 746/Art. 47 heading)
ARTICLE 47

(Source: P.A. 104-6, eff. 6-16-25.)

    (35 ILCS 746/47-1)
    Sec. 47-1. Short title. This Article may be cited as the American Hostage Tax Liability Postponement Act. References in this Article to "this Act" mean this Article.
(Source: P.A. 104-6, eff. 6-16-25.)

    (35 ILCS 746/47-5)
    Sec. 47-5. Definition. As used in this Act, "person" means an individual who is: (i) a United States national who has been unlawfully or wrongfully detained abroad, as determined under 22 U.S.C. 1741; or (ii) a United States national who has been taken hostage abroad, as determined pursuant to the findings of the Hostage Recovery Fusion Cell, as described in 22 U.S.C. 1741b.
(Source: P.A. 104-6, eff. 6-16-25.)

    (35 ILCS 746/47-10)
    Sec. 47-10. Tax liability postponed.
    (a) During the period during which a person was unlawfully or wrongfully detained abroad or held hostage abroad, any tax liability of that person shall be postponed until 90 days after the person is no longer unlawfully or wrongfully detained or held hostage abroad. The person shall be exempt from paying any interest or penalty that accrues while the tax liability is postponed. Notwithstanding any provision of law to the contrary, property owned by such a person shall not be sold for taxes pursuant to Section 21-205 of the Property Tax Code during the period that the tax liability is postponed.
    (b) The provisions of subsection (a) of this Section shall also apply to the spouse of any person who is entitled to the benefits under subsection (a)
(Source: P.A. 104-6, eff. 6-16-25.)

    (35 ILCS 746/47-15)
    Sec. 47-15. Applicability. The provisions of this Act apply to any tax liability owed to the State or any unit of local government including, but not limited to, any tax liability owed under the Illinois Income Tax Act or the Property Tax Code.
(Source: P.A. 104-6, eff. 6-16-25.)

    (35 ILCS 746/47-20)
    Sec. 47-20. Rules. The Department of Revenue may adopt rules to implement this Act.
(Source: P.A. 104-6, eff. 6-16-25.)

    (35 ILCS 746/47-25)
    Sec. 47-25. Local implementation. The corporate authorities of any unit of local government may adopt any ordinance or resolution necessary to implement this Act. County treasurers may adopt any rule or policy necessary to implement this Act.
(Source: P.A. 104-6, eff. 6-16-25.)

    (35 ILCS 746/47-30)
    Sec. 47-30. Home rule preemption. This Act is a denial and limitation of home rule powers and functions in accordance with subsection (i) of Section 6 of Article VII of the Illinois Constitution. A home rule unit may not impose any tax liability, or any interest or penalty thereof, inconsistent with this Act.
(Source: P.A. 104-6, eff. 6-16-25.)

    (35 ILCS 746/47-35)
    Sec. 47-35. Act to be liberally construed. This Act and the rules adopted under this Act shall be liberally construed to the end that tax liabilities of applicable individuals shall be postponed and no interest or penalty shall be accrued during the period that a person was unlawfully or wrongfully detained abroad or held hostage abroad.
(Source: P.A. 104-6, eff. 6-16-25.)

    (35 ILCS 746/47-40)
    Sec. 47-40. Severability. If a provision of this Act or its application to a person or circumstance is held invalid, the invalidity does not affect another provision or application that can be given effect without the invalid provision.
(Source: P.A. 104-6, eff. 6-16-25.)


 
    (35 ILCS 746/Art. 50 heading)
ARTICLE 50
(Amendatory provisions; text omitted)
(Source: P.A. 104-6, eff. 6-16-25; text omitted.)


 
    (35 ILCS 746/Art. 55 heading)
ARTICLE 55

(Source: P.A. 104-6, eff. 1-1-26.)

    (35 ILCS 746/55-5)
    Sec. 55-5. (Amendatory provisions; text omitted).
(Source: P.A. 104-6, eff. 1-1-26; text omitted.)

    (35 ILCS 746/55-10)
    Sec. 55-10. The Motor Fuel Tax Law is amended by repealing Sections 1.14, 3a, 5a, and 6a.
(Source: P.A. 104-6, eff. 1-1-26.)


 
    (35 ILCS 746/Art. 65 heading)
ARTICLE 65
(Amendatory provisions; text omitted)
(Source: P.A. 104-6, eff. 7-1-25; text omitted.)


 
    (35 ILCS 746/Art. 70 heading)
ARTICLE 70
(Amendatory provisions; text omitted)
(Source: P.A. 104-6, eff. 6-16-25; text omitted.)


 
    (35 ILCS 746/Art. 77 heading)
ARTICLE 77
(The Advancing Innovative Manufacturing for Illinois
Tax Credit Act is compiled at 35 ILCS 65/)
(Source: P.A. 104-6, eff. 6-16-25.)


 
    (35 ILCS 746/Art. 80 heading)
ARTICLE 80
(Amendatory provisions; text omitted)
(Source: P.A. 104-6, eff. 6-16-25; text omitted.)


 
    (35 ILCS 746/Art. 85 heading)
ARTICLE 85
(Amendatory provisions; text omitted)
(Source: P.A. 104-6, eff. 6-16-25; text omitted.)


 
    (35 ILCS 746/Art. 90 heading)
ARTICLE 90
(Amendatory provisions; text omitted)
(Source: P.A. 104-6, eff. 6-16-25; text omitted.)


 
    (35 ILCS 746/Art. 95 heading)
ARTICLE 95

(Source: P.A. 104-6, eff. 6-16-25.)

    (35 ILCS 746/95-95)
    Sec. 95-95. No acceleration or delay. Where this Act makes changes in a statute that is represented in this Act by text that is not yet or no longer in effect (for example, a Section represented by multiple versions), the use of that text does not accelerate or delay the taking effect of (i) the changes made by this Act or (ii) provisions derived from any other Public Act.
(Source: P.A. 104-6, eff. 6-16-25.)

    (35 ILCS 746/95-97)
    Sec. 95-97. Severability. The provisions of this Act are severable under Section 1.31 of the Statute on Statutes.
(Source: P.A. 104-6, eff. 6-16-25.)


 
    (35 ILCS 746/Art. 99 heading)
ARTICLE 99

(Source: P.A. 104-6, eff. 6-16-25.)

    (35 ILCS 746/99-99)
    Sec. 99-99. Effective date. This Act takes effect upon becoming law, except that Articles 10 and 65 takes effect on July 1, 2025, Articles 15 and 55 take effect on January 1, 2026, and the changes made in Article 40 to Section 1.1 of the Motor Fuel Tax Law, the Cigarette Machine Operators' Occupation Tax Act, the Cigarette Tax Act, the Cigarette Use Tax Act, and the Tobacco Products Tax Act of 1995 take effect January 1, 2026.
(Source: P.A. 104-6, eff. 6-16-25.)