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Emergency Rules

Illinois Gives Tax Credit Act / Implements the Illinois Gives Tax Credit Act

This rulemaking implements the Illinois Gives Tax Credit Act adopted by Public Act 103-0592. Procedures for registering qualified community foundations and applying for the Illinois Gives income tax credit need to be in place before the program begins in January 2025.

  • Effective date of emergency rule: December 12, 2024 for a period of 150 days 
  • Income Tax Sections 1050.100, 150, 200, 250, 300, 350, 400, and 450

Income Tax / Expands the volunteer emergency worker credit eligibility to include volunteer disaster relief workers

This rulemaking incorporates the changes made by P.A. 103-0592 to expand eligibility to include volunteer disaster relief workers. Rules governing the process for applying for and claiming the volunteer emergency worker credit need to be in place when the 2024 income tax filing season begins in January 2025.

  • Effective date of emergency rule: November 26, 2024
  • The following sections were amended: 100.2179