Illinois § 50-5 Purpose

Illinois Statutes

§ 50-5 — Purpose

Illinois § 50-5

TopicGOVERNMENT

Ch. 35REVENUE

Act 35 ILCS 19/Music and Musicians Tax Credit and Jobs Act.

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Bluebook

35 Ill. Comp. Stat. 50-5 (2026).

Text

The State's economy depends heavily on music, professional musicians, music teachers, and educators. Illinois is a cultural crown jewel of the United States. Illinois and Chicago boast a robust history and community of creative artists, writers, musicians, architects, orchestras, live music and entertainment venues, civic operas, recording studios, and universities. The COVID-19 pandemic and the economic fallout that ensued brought on especially difficult circumstances for the live entertainment industry at large. Throughout the State, this has meant the closure of and overall decrease in culturally engaging aspects of Illinois cities from Cairo to Chicago. According to the Americans for the Arts Action Fund, arts and culture represent 3.1% of the State's gross domestic product and 190,078

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The State's economy depends heavily on music, professional musicians, music teachers, and educators. Illinois is a cultural crown jewel of the United States. Illinois and Chicago boast a robust history and community of creative artists, writers, musicians, architects, orchestras, live music and entertainment venues, civic operas, recording studios, and universities. The COVID-19 pandemic and the economic fallout that ensued brought on especially difficult circumstances for the live entertainment industry at large. Throughout the State, this has meant the closure of and overall decrease in culturally engaging aspects of Illinois cities from Cairo to Chicago. According to the Americans for the Arts Action Fund, arts and culture represent 3.1% of the State's gross domestic product and 190,078 jobs. In fact, in 2020, Illinois arts and culture was larger than the State's agriculture industry. In 2015, nonprofit arts organizations in the State generated $4,000,000,000 in economic activity that supported 111,068 jobs and generated $478,500,000 in State and local government revenue. In Chicago specifically, nonprofit arts groups generated $3,200,000,000 in total economic activity and $336,500,000 in State and local government revenue. Audiences exceeded 36,000,000 people. Yet, during the COVID-19 pandemic, the arts suffered. As a result, Illinois arts and culture value added decreased by 9% between 2019 and 2020 and employment decreased by 12%. Ultimately, $3,200,000,000 and 26,644 jobs were lost. Even as live performances have resumed, audience sizes remain below pre-pandemic levels. Regional theaters, local orchestras, opera houses, and performing arts organizations are reporting persistent drops in attendance. It is the policy of this State to promote and encourage the training and hiring of Illinois residents who represent the diversity of the Illinois population through the creation and implementation of training, education, and recruitment programs organized in cooperation with Illinois colleges and universities, labor organizations, and the commercial for-profit music industry.