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·Topic GOVERNMENT·Ch. 35 REVENUE·Act 35 ILCS 746/ American Hostage Tax Liability Postponement Act.

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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