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Proposed Rules
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: 4/2/26
- Formal JCAR Meeting: 5/12/26
- 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: 4/2/26
- Formal JCAR Meeting: 5/12/26
- 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: 4/2/26
- Formal JCAR Meeting: 5/12/26
- Final Rule:
This rulemaking amends Part 511, Electricity Excise Tax to enact changes made by P.A. 104-0006.
Section 511.150 is amended to exclude tenants in quantum computing campuses from being subject to charges imposed for the Electricity Excise Tax.
- 1st Notice Begins: 3/13/2026
- 1st Notice Ends: 4/27/2026
- 2nd Notice Begins:
- Formal JCAR Meeting:
- Final Rule:
This rulemaking amends Part 470, Gas Revenue Tax to enact changes made by P.A. 104-0006.
Section 470.134 is created to exclude tenants in a quantum computing campus from being subject to charges imposed under the Gas Revenue Tax Act.
- 1st Notice Begins: 3/13/2026
- 1st Notice Ends: 4/27/2026
- 2nd Notice Begins:
- Formal JCAR Meeting:
- Final Rule:
This rulemaking amends Part 471, Gas Use Tax to enact changes made by P.A. 103-0595 and P.A. 104-0006.
Section 471.125(a) is amended to include quantum computing campuses as exempt from the Gas Use Tax.
- 1st Notice Begins: 3/13/2026
- 1st Notice Ends: 4/27/2026
- 2nd Notice Begins:
- Formal JCAR Meeting:
- Final Rule:
This rulemaking amends Part 480, Hotel Operators' Occupation Tax to enact changes made by P.A. 104-0006.
Section 480.105 is amended to expand the re-renter provisions of the Hotel Operators' Occupation Tax Act to hosting platforms and short-term rentals.
- 1st Notice Begins: 3/13/2026
- 1st Notice Ends: 4/27/2026
- 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: 4/2/2026
- Formal JCAR Meeting: 5/12/2026
- Final Rule:
86 Ill. Adm. Code 100 - Section 100.2430
This rulemaking amends the current rule under 86 Ill. Adm. Code 100.2430 to reflect the statutory changes enacted under Public Act 104-6 (the Act). The rulemaking provides examples that illustrate application of the statutory provisions.
The Act amended IITA sections 203(a)(2)(D-17), (a)(2)(D-18), (b)(2)(E-12), (b)(2)(E-13), (c)(2)(G-12), (c)(2)(G-13), (d)(2)(d-7), and (d)(2)(D-8). These statutory provisions require taxpayers, subject to certain exceptions, to make addition modifications in the computation of base income in amounts equal t0 the federal deductions allowed for interest or intangible expenses or costs paid to 80/20 affiliates. The Act made two changes to these provisions. First, for taxpayers whose interest expense deduction is limited under the provisions of IRC §163(j), the Act deems any disallowed interest deduction as relating first to interest paid to unrelated parties. Second, the Act repeals two of the available exceptions to the addition modification for interest and one of the exceptions for intangible expenses.
- 1st Notice Begins: 4/24/2026
- 1st Notice Ends: 6/8/2026
- 2nd Notice Begins:
- Formal JCAR Meeting:
- Final Rule:
This rulemaking amends Part 696, Municipal Motor Fuel Tax to enact changes made by P.A. 104-0006.
Section 696.101(a) is amended to establish that municipalities whose territory lies partially in a county with a population over 3,000,000 inhabitants and partially outside that county can impose Municipal Motor Fuel Tax solely in that portion of the municipality that lies within the county with the population over 3,000,000 inhabitants.
- 1st Notice Begins: 3/13/2026
- 1st Notice Ends: 4/27/2026
- 2nd Notice Begins:
- Formal JCAR Meeting:
- Final Rule:
86 Ill. Adm. Code 130.340, 130.605, 130.701, 130.725, 130.1961 (new)
This rulemaking amends and creates sections in Part 130, Retailers' Occupation Tax to enact changes made by P.A. 104-0006.
Section 130.340(e) is amended to exclude limousines that are used to provide transportation network company services, as defined in the Transportation Network Providers Act, from the rolling stock exemption as provided in P.A. 104-0006.
Section 130.605(b) is amended to update the drive-away exemption to include a rebuttable presumption that the exemption does not apply if the purchaser is a limited liability company and a member of that limited liability company is a resident of Illinois.
Section 130.701(g) and 130.701(f) are amended to provide the manner and form in which the Department provides a certificate of registration to an applicant, as well as technical changes as provided in P.A. 104-0006.
Section 130.725 is amended to provide appropriate methods for displaying certificates of registration as provided in P.A. 104-0006.
Section 130.1961 is created to implement the exemption for sales of building materials to be incorporated into real estate at a quantum computing campus from Retailer's Occupation Tax.
- 1st Notice Begins: 3/13/2026
- 1st Notice Ends: 4/27/2026
- 2nd Notice Begins:
- Formal JCAR Meeting:
- Final Rule:
86 Ill. Adm. Code 495.100, 495.135, 495.140
This rulemaking amends Part 495, Telecommunications Excise Tax to enact changes made by P.A. 104-0006.
Section 495.100(c) is amended to provide that charges to quantum computing campuses are not included in gross charges for purposes of the Telecommunications Excise Tax.
Section 495.135 is amended to make several technical changes aligning the rule language with statutory language.
Section 495.140 is amended implementing the increase in the Telecommunications Excise Tax from 7% to 8.65% effective July 1, 2025.
- 1st Notice Begins: 3/13/2026
- 1st Notice Ends: 4/27/2026
- 2nd Notice Begins:
- Formal JCAR Meeting:
- 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: 4/2/26
- Formal JCAR Meeting: 5/12/26
- Final Rule:
This rulemaking amends Part 150, Use Tax to enact changes made by P.A. 104-0006.
Section 150.310(a) is amended to update the drive-away exemption to include a rebuttable presumption that the exemption does not apply if the purchaser is a limited liability company and a member of that limited liability company is a resident of Illinois.
- 1st Notice Begins: 3/13/2026
- 1st Notice Ends: 4/27/2026
- 2nd Notice Begins:
- Formal JCAR Meeting:
- Final Rule:
This rulemaking amends Part 151, Private Vehicle Use Tax to enact changes made by P.A. 104-0006.
Section 151.115 is amended to include motor vehicles purchased for resale as a nontaxable transaction.
- 1st Notice Begins: 3/13/2026
- 1st Notice Ends: 4/27/2026
- 2nd Notice Begins:
- Formal JCAR Meeting:
- Final Rule:
For more information or questions, please email rev.gco@illinois.gov.