Home/Illinois/Statutes/Topic: GOVERNMENT/Ch. 35: REVENUE/Act 35 ILCS 746/: American Hostage Tax Liability Postponement Act./§ 47-5
Illinois Statutes

§ 47-5 — Definition

Illinois § 47-5
JurisdictionIllinois
TopicGOVERNMENT
Ch. 35REVENUE
Act 35 ILCS 746/American Hostage Tax Liability Postponement Act.

This text of Illinois § 47-5 (Definition) is published on Counsel Stack Legal Research, covering Illinois primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
35 Ill. Comp. Stat. 47-5 (2026).

Text

As used in this Act, "person" means an individual who is:

(i)a United States national who has been unlawfully or wrongfully detained abroad, as determined under 22 U.S.C. 1741; or (ii) a United States national who has been taken hostage abroad, as determined pursuant to the findings of the Hostage Recovery Fusion Cell, as described in 22 U.S.C. 1741b.

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Related

§ 1741
22 U.S.C. § 1741
§ 1741b
22 U.S.C. § 1741b

Legislative History

(Source: P.A. 104-6, eff. 6-16-25.)

Nearby Sections

9
§ 47-1
Short title
§ 47-10
Tax liability postponed
§ 47-15
Applicability
§ 47-20
Rules
§ 47-25
Local implementation
§ 47-30
Home rule preemption
§ 47-35
Act to be liberally construed
§ 47-40
Severability
§ 47-5
Definition
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Bluebook (online)
Illinois § 47-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/il/35/47-5.