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Proposed Rules
Update sections 101 and 105 of the Amnesty Program
86 Ill. Adm. Code 520 - Sections 520.101, 520.105
This rulemaking updates sections 101 and 105 of the Amnesty Program rules to accommodate the new amnesty program running October 1 through November 17, 2025
- 1st Notice Begins: 08/22/2025
- 1st Notice Ends: 10/06/2025
- 2nd Notice Begins: 10/16/2025
- Formal JCAR Meeting: 11/18/2025
- Final Rule: 12/08/2025
Amends Section 423.155 to Provide Procedures for Seizure and Forfeiture
86 Ill. Adm. Code 423 - Section 423.155
This rulemaking amends Section 423.155 to provide procedures for Seizure and Forfeiture from Public Act 103-1001, effective August 9, 2024.
- 1st Notice Begins: 12/19/25
- 1st Notice Ends: 2/2/26
- 2nd Notice Begins:
- Formal JCAR Meeting:
- Final Rule:
Creates Section 440.206 to Provide Procedures for Seizure and Forfeiture
This rulemaking creates Section 440.206 to provide procedures for Seizure and Forfeiture enacted by Public Act 103-1001, effective August 9, 2024. In updating the rules regarding Seizure and Forfeiture, new sections, 440.205, 440.206, 440.215, 440.216, 440.217, and 440.218, are added to address search and seizure, license actions, violations and penalties, protest procedures, and reasonable cause determinations as authorized by statute.
- 1st Notice Begins: 12/19/25
- 1st Notice Ends: 2/2/26
- 2nd Notice Begins:
- Formal JCAR Meeting:
- Final Rule:
Creates Section 450.106 to Provide Procedures for Seizure and Forfeiture
86 Ill. Adm. Code 450 - Section 450.40, 450.50, 450.105, 450.106, 450.115, 450.116, 450.117, 450.118
This rulemaking creates Section 450.106 to provide procedures for Seizure and Forfeiture enacted by Public Act 103-1001, effective August 9, 2024. In updating the rules regarding Seizure and Forfeiture, new Sections 450.105, 450.106, 450.115, 450.116, 450.117, and 450.118 are added to address search and seizure, license actions, violations and penalties, protest procedures, and reasonable cause determinations as authorized by statute.
- 1st Notice Begins: 12/19/25
- 1st Notice Ends: 2/2/26
- 2nd Notice Begins:
- Formal JCAR Meeting:
- Final Rule:
Combined Apportionment
This rulemaking amends several sections of Part 100, Income Tax, to implement Public Act 104-0006, which provides that the apportionment of sales within a unitary business group will be computed using the “Finnigan” method for tax years ending on or after December 31, 2025. Under this method, a unitary business group will be considered taxable in a state if any member of the group is subject to tax in that state. When computing the unitary business group’s sales factor apportionment, each taxpayer member of the group must include in its sales factor numerator a portion of the aggregate Illinois sales of non-taxpayer members based on a ratio.
- 1st Notice Begins: 1/2/2026
- 1st Notice Ends: 2/13/2026
- 2nd Notice Begins:
- Formal JCAR Meeting:
- Final Rule:
Implementing the Property Tax Code
The proposed rule (i.e., amendment to Section 110.160) is required under Section 2-10 of the Property Tax Code (35 ILCS 200/2-10) (Section 2-10). Section 2-10 requires the Illinois Department of Revenue (IDOR) to promulgate multi-township assessment districts (MTADs) every ten years. Certification of these new MTADs was made by February 1, 2024 for election purposes. In order to comply with Section 2-10, this rulemaking updates 86 Ill. Adm. Code 110.160 (Section 110.160).
- 1st Notice Begins: 6/13/25
- 1st Notice Ends: 8/11/2025
- 2nd Notice Begins: 10/21/2025
- Formal JCAR Meeting: 12/17/2025
- Final Rule:
Imposes Retailers’ Occupation Tax on leases of tangible personal property
This rulemaking amends Part 130, Retailers’ Occupation Tax, to implement Article 75 of Public Act 103-592 which imposes Retailers’ Occupation Tax on leases of tangible personal property beginning January 1, 2025. This change does not apply to leases of motor vehicles, watercraft, aircraft, and semitrailers, as defined in Section 1-187 of the Illinois Vehicle Code, that are required to be registered with an agency of this State.
This rulemaking also implements Public Act 98-628 which provides that the taxable “selling price” of first division and certain second division motor vehicles sold incident to the contemporaneous long-term lease of those motor vehicles is equal to the amount due under the lease contract rather than the amount the lessor pays the seller for the motor vehicle.
- 1st Notice Begins: 05/16/2025
- 1st Notice Ends: 06/30/2025
- 2nd Notice Begins: 11/07/2025
- Formal JCAR Meeting: 12/17/2025
- Final Rule:
Creates Section 660.65 to Provide Procedures for Seizure and Forfeiture
This rulemaking creates Section 660.65 to provide procedures for Seizure and Forfeiture enacted by Public Act 103-1001, effective August 9, 2024. In updating the rules regarding Seizure and Forfeiture, new Sections 660.51, 660.60, 660.65, and 660.70 are added to address search and seizure, license actions, violations and penalties, protest procedures, and reasonable cause determinations as authorized by statute.
- 1st Notice Begins: 12/19/25
- 1st Notice Ends: 2/2/26
- 2nd Notice Begins:
- Formal JCAR Meeting:
- Final Rule:
For more information or questions, please email rev.gco@illinois.gov.