Illinois Statutes

§ 44 — Accredited animated productions

Illinois·Topic GOVERNMENT·Ch. 35 REVENUE·Act 35 ILCS 16/ Film Production Services Tax Credit Act of 2008.
Each applicant requesting credits for an accredited animated production commencing on or after July 1, 2010 may make an application to the Department in each taxable year beginning with the taxable year in which the production commences and ending with the taxable year in which production is complete, provided that no credit may be claimed under this Section for a taxable year ending prior to December 31, 2012.

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Legislative History

(Source: P.A. 97-796, eff. 7-13-12.)
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