Illinois Administrative Code
Title 14 - COMMERCE
Part 520 - ENTERPRISE ZONE AND HIGH IMPACT BUSINESS PROGRAMS
- Subpart A - ENTERPRISE ZONES IN ILLINOIS
- Subpart B - ENTERPRISE ZONE: APPLICATION FOR CERTIFICATION
- Subpart C - ENTERPRISE ZONE: AMENDMENT AND DECERTIFICATION
- Subpart D - ENTERPRISE ZONE: LOCAL RESPONSIBILITIES
- Subpart E - ENTERPRISE ZON DESIGNATED ZONE ORGANIZATIONS
- Subpart F - HIGH IMPACT BUSINESSES IN ILLINOIS
- Subpart G - TAX INCENTIVES FOR ENTERPRISE ZONES AND HIGH IMPACT BUSINESSES
- Subpart H - INVESTMENT TAX CREDIT
- Subpart I - UTILITY TAX EXEMPTION
- Subpart J - MACHINERY AND EQUIPMENT/POLLUTION CONTROL FACILITIES SALES TAX EXEMPTION
- Subpart K - BUILDING MATERIAL SALES TAX EXEMPTION
- Subpart L - JOBS TAX CREDIT
- Subpart M - DIVIDEND INCOME DEDUCTION
- Subpart N - INTEREST INCOME DEDUCTION FOR FINANCIAL INSTITUTIONS
- Subpart O - TELECOMMUNICATIONS EXCISE TAX EXEMPTION ON ORIGINATING CALLS
- Subpart P - HIGH IMPACT SERVICE FACILITY MACHINERY AND EQUIPMENT SALES TAX EXEMPTION
- Subpart Q - AIRCRAFT SUPPORT CENTER SALES TAX EXEMPTION
- Subpart R - AIRCRAFT MAINTENANCE FACILITY SALES TAX EXEMPTION
Adopted at 9 Ill. Reg. 11790, effective July 24, 1985; emergency amendments at 10 Ill. Reg. 4936, effective March 11, 1986, for a maximum of 150 days; amended at 10 Ill. Reg. 7323, effective April 18, 1986; amended at 10 Ill. Reg. 12563, effective July 7, 1986; amended at 10 Ill. Reg. 12915, effective July 22, 1986; amended at 10 Ill. Reg. 15200, effective September 8, 1986; amended at 10 Ill. Reg. 16580, effective September 24, 1986; amended at 10 Ill. Reg. 19718, effective November 6, 1986; amended at 11 Ill. Reg. 11054, effective June 5, 1987; emergency amendments at 11 Ill. Reg. 11174, effective June 8, 1987, for a maximum of 150 days; amended at 11 Ill. Reg. 16091, effective September 29, 1987; amended at 12 Ill. Reg. 4115, effective February 8, 1988; amended at 12 Ill. Reg. 11201, effective June 17, 1988; amended at 12 Ill. Reg. 17823, effective October 21, 1988; emergency amendment at 13 Ill. Reg. 16117, effective October 2, 1989, for a maximum of 150 days; amended at 13 Ill. Reg. 19936, effective December 7, 1989; amended at 14 Ill. Reg. 3445, effective February 27, 1990; amended at 15 Ill. Reg. 8683, effective May 30, 1991; amended at 16 Ill. Reg. 89, effective December 20, 1991; amended at 17 Ill. Reg. 1837, effective February 1, 1993; amended at 18 Ill. Reg. 5172, effective March 21, 1994; amended at 27 Ill. Reg. 3282, effective February 14, 2002; amended at 27 Ill. Reg. 6165, effective March 28, 2003; amended at 35 Ill. Reg. 13125, effective August 1, 2011; amended at 36 Ill. Reg. 16067, effective October 26, 2012; emergency amendment at 37 Ill. Reg. 5006, effective March 28, 2013, for a maximum of 150 days; emergency amendment repealed at 37 Ill. Reg. 13457, effective August 2, 2013, for the remainder of the 150 days; emergency amendment at 37 Ill. Reg. 13502, effective August 2, 2013, for a maximum of 150 days; amended at 38 Ill. Reg. 457, effective December 20, 2013.
Amended at 40 Ill. Reg. 10858, effective 7/29/2016.
Amended at 46 Ill. Reg. 1817, effective 1/11/2022.
AUTHORITY: Implementing the Illinois Enterprise Zone Act [20 ILCS 655 ]; Section 201(f), (g) and (h) of the Illinois Income Tax Act [35 ILCS 5/201(f), (g) and (h) ]; Sections 1d-1f, 1i-1j and 1o of the Retailers' Occupation Tax Act [35 ILCS 120/1d-1f, 1 i-1j, and 1o]; and Sections 9- 221, 9-222, and 9-222.1 of the Public Utilities Act [220 ILCS 5/9-221, 9 -222 and 9-222.1]; and authorized by Section 605-95 of the Civil Administrative Code of Illinois [20 ILCS 605/605-95 ].
