Illinois General Assembly

  Bills & Resolutions  
  Compiled Statutes  
  Public Acts  
  Legislative Reports  
  IL Constitution  
  Legislative Guide  
  Legislative Glossary  

 Search By Number
 (example: HB0001)
Search Tips

Search By Keyword

Illinois Compiled Statutes

 ILCS Listing   Public Acts  Search   Guide   Disclaimer

Information maintained by the Legislative Reference Bureau
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 17/10-50

    (35 ILCS 17/10-50)
    Sec. 10-50. Live theater tax credit award program evaluation and reports.
    (a) The Department's live theater tax credit award evaluation must include:
        (i) an assessment of the effectiveness of the program
in creating and retaining new jobs in Illinois;
        (ii) an assessment of the revenue impact of the
        (iii) in the discretion of the Department, a review
of the practices and experiences of other states or nations with similar programs; and
        (iv) an assessment of the overall success of the
program. The Department may make a recommendation to extend, modify, or not extend the program based on the evaluation.
    (b) At the end of each fiscal quarter, the Department shall submit to the General Assembly a report that includes, without limitation:
        (i) an assessment of the economic impact of the
program, including the number of jobs created and retained, and whether the job positions are entry level, management, vendor, or production related;
        (ii) the amount of accredited theater production
spending brought to Illinois, including the amount of spending and type of Illinois vendors hired in connection with an accredited theater production; and
        (iii) a determination of whether those receiving
qualifying Illinois labor expenditure salaries or wages reflect the geographical, racial and ethnic, gender, and income level diversity of the State of Illinois.
    (c) At the end of each fiscal year, the Department shall submit to the General Assembly a report that includes, without limitation:
        (i) the identification of each vendor that provided
goods or services that were included in an accredited theater production's Illinois production spending;
        (ii) a statement of the amount paid to each
identified vendor by the accredited theater production and whether the vendor is a minority-owned or women-owned business as defined in Section 2 of the Business Enterprise for Minorities, Women, and Persons with Disabilities Act; and
        (iii) a description of the steps taken by the
Department to encourage accredited theater productions to use vendors who are minority-owned or women-owned businesses.
(Source: P.A. 100-391, eff. 8-25-17.)