reglab/housing_qa huggingface dataset:
30 ILCS 780/5-5
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 780/ - Eliminate the Digital Divide Law.|Article 5 - Eliminate The Digital Divide Law

Sec. 5-5. Definitions; descriptions. As used in this Article:"Community-based organization" means  a private not-for-profit organization that is located in an Illinois community  and that provides services to citizens within that community and the  surrounding area."Senior citizen home" means an Illinois-based residential facility for people who are over the age of 65.  The term "senior citizen home"  includes, but is not limited to, convalescent homes, long-term care facilities, assistive living facilities,  and nursing homes."Community technology centers" provide computer access and educational  services  using information technology.  Community technology centers are diverse in the  populations they serve and programs they offer, but similar in that they  provide technology access to individuals, communities, and populations that  typically would not otherwise have places to use computer and  telecommunications technologies."Department" means the Department of Commerce and Economic Opportunity."National school lunch  program" means a program administered by the U.S. Department of  Agriculture and state agencies that provides free or reduced price  lunches to economically disadvantaged children. A child whose family  income is between 130% and 185% of applicable family size  income levels contained in the nonfarm poverty guidelines prescribed by  the Office of Management and Budget is eligible for a reduced price  lunch. A child whose family income is 130% or less of applicable  family size income levels contained in the nonfarm income poverty  guidelines prescribed by the Office of Management and Budget is eligible  for a free lunch."Telecommunications services" provided by telecommunications carriers  include all commercially  available telecommunications services in addition to all reasonable  charges that are incurred by taking such services, such as state and  federal taxes."Other special services" provided by telecommunications carriers  include Internet access and  installation and maintenance of internal connections in addition to all  reasonable charges that are incurred by taking such services, such as  state and federal taxes.  (Source: P.A. 94-793, eff. 5-19-06; 95-740, eff. 1-1-09.)
30 ILCS 780/5-20
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 780/ - Eliminate the Digital Divide Law.|Article 5 - Eliminate The Digital Divide Law

Sec. 5-20.     Digital Divide Elimination Fund.     The Digital Divide Elimination  Fund is created as a special fund  in the State treasury. All moneys in the  Fund shall  be used, subject to appropriation by the General Assembly, by the Department  for grants made under Section 5-30 of this Act.    (Source: P.A. 92-22, eff. 6-30-01.)
30 ILCS 780/5-35
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 780/ - Eliminate the Digital Divide Law.|Article 5 - Eliminate The Digital Divide Law

Sec. 5-35.     Resale; Community Technology Centers.(a) Products and services purchased by Community Technology Centers with  grant funds may not be sold, resold, or transferred in consideration of money  or any other thing of value except with the prior approval of the Department.(b) This prohibition on resale shall not bar Community Technology Centers  from charging fees for education or workforce preparation courses. There is no  prohibition on the resale of products or services that are not purchased with  grant funds.    (Source: P.A. 91-704, eff. 7-1-00.)
30 ILCS 780/5-40
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 780/ - Eliminate the Digital Divide Law.|Article 5 - Eliminate The Digital Divide Law

Sec. 5-40.     Auditing; records; Community Technology Centers.(a) Community Technology Centers shall be  required to maintain for expenditures made under this Article any procurement  records required by the Department. Community Technology Centers shall produce  those records at the request of the Department, any auditor appointed by the  State, or any State officer or agency entitled to inspect the records.(b) Community Technology Centers shall be subject to random  compliance audits to evaluate what products and services they are purchasing  and how the products and services are being used.    (Source: P.A. 91-704, eff. 7-1-00.)
30 ILCS 780/5-45
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 780/ - Eliminate the Digital Divide Law.|Article 5 - Eliminate The Digital Divide Law

Sec. 5-45. Statewide Community Technology Center Network.(a) Subject to appropriation, the Department shall expend not  more than $100,000 in fiscal year 2001 to establish and administer a  Statewide Community Technology Center Network to assist in local and  regional planning under this Article.(b) Subject to appropriation, the Department may expend not more than $100,000 in fiscal year 2006 and each fiscal year thereafter to establish and administer a Statewide Community Technology Center Network to assist in local and regional planning and revenue development and outreach under this Article.              (Source: P.A. 94-734, eff. 4-28-06.)
30 ILCS 780/5-50
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 780/ - Eliminate the Digital Divide Law.|Article 5 - Eliminate The Digital Divide Law

Sec. 5-50. Computer Investment Program.(a) Subject to appropriation, the Department may administer the Computer Investment Program under which the Department may assist low-income families in 5 digital divide impacted communities in the State, as determined by the Department, in reimbursing a portion of the cost for a recently purchased new or used home computer.(b) The grant awarded by the Department shall not exceed $225 per applicant.(c) The applicant must show proof of purchase for the computer in the form of a store receipt.(d) The Department shall prepare a store verification form that must be filled out at the time of purchase by a store manager or assistant manager.  This form must be submitted to the Department as part of the grant application.(e) To be eligible to apply for a grant under this Act, an applicant must have a child that:(1) is enrolled in a public school in which not less     than 40% of the students are eligible for a free or reduced price lunch under the national school lunch program, or in which not less than 30% of the students are eligible for a free lunch under the national school lunch program in this State;(2) receives free or reduced school lunch under the     national school lunch program;(3) has a passing grade point average;(4) has a good attendance record;(5) has resided in this State for a minimum of 6     months; and(6) completes a basic computer course at one of the     community technology centers designated by the Department.(f) The Department shall adopt rules to implement and administer the Program.  (Source: P.A. 94-262, eff. 1-1-06.)
30 ILCS 780/5-55
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 780/ - Eliminate the Digital Divide Law.|Article 5 - Eliminate The Digital Divide Law

Sec. 5-55. (Repealed).        (Source: P.A. 94-262, eff. 1-1-06. Repealed by P.A. 101-275, eff. 8-9-19.)
30 ILCS 780/5-105
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 780/ - Eliminate the Digital Divide Law.|Article 5 - Eliminate The Digital Divide Law

(30 ILCS 780/5-105)Sec. 5-105.     Rules.     The Department may adopt any rules that are necessary  and appropriate to carry out this Article.    (Source: P.A. 91-704, eff. 7-1-00.)
30 ILCS 780/Art. 10 heading
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 780/ - Eliminate the Digital Divide Law.|Article 10 - (Amendatory Provisions; Text Omitted)

(30 ILCS 780/Art. 10 heading) ARTICLE 10.      AMENDATORY PROVISIONS (Amendatory provisions; text omitted)
30 ILCS 780/Art. 99 heading
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 780/ - Eliminate the Digital Divide Law.|Article 99 - Effective Date

 ARTICLE 99.      EFFECTIVE DATE
30 ILCS 780/99-1
2021 Illinois Compiled Statutes|Chapter 30 - FINANCE|30 ILCS 780/ - Eliminate the Digital Divide Law.|Article 99 - Effective Date

(30 ILCS 780/99-1)Sec. 99-1.     Effective date.     This Act takes effect July 1, 2000, except  that this Section and the changes to Section 8g of the State Finance Act take  effect upon becoming law.    (Source: P.A. 91-704, eff. 5-17-00.)
35 ILCS 5/Art. 1 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 1 - Short Title And Construction

 ARTICLE 1.      SHORT TITLE AND CONSTRUCTION.
35 ILCS 5/101
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 1 - Short Title And Construction

 (from Ch. 120, par. 1-101)Sec. 101.     Short  Title.     This Act shall be known and may be cited as the "Illinois Income Tax Act."    (Source: P.A. 76-261.)
35 ILCS 5/102
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 1 - Short Title And Construction

 (from Ch. 120, par. 1-102)Sec. 102.     Construction.Except as otherwise expressly provided or clearly appearing from the  context, any term used in this Act shall have the same meaning as when used  in a comparable context in the United States Internal Revenue Code of 1954  or any successor law or laws relating to federal income taxes and other  provisions of the statutes of the United States relating to federal income  taxes as such Code, laws and statutes are in effect for the taxable year.    (Source: P.A. 77-726.)
35 ILCS 5/103
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 1 - Short Title And Construction

(35 ILCS 5/103) (from Ch. 120, par. 1-103)Sec. 103.     Renumbered Internal Revenue Code Provisions.     If a  provision of the United States Internal Revenue Code is  specifically mentioned by number in a provision of this Act  and if after the effective date of the legislation that  established such reference the Internal Revenue Code provision  thus referred to is, by amendment, renumbered without any other  change whatever being made to it, then the provision of this Act  containing such reference shall be construed as though the  renumbering of the provision of the United States Internal Revenue  Code had not occurred.    (Source: P.A. 86-678.)
35 ILCS 5/Art. 2 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 2 - Tax Imposed

 ARTICLE 2.      TAX IMPOSED
35 ILCS 5/201.1
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 2 - Tax Imposed

Sec. 201.1. (Repealed).        (Source: P.A. 101-8. Repealed by P.A. 102-558, eff. 8-20-21.)
35 ILCS 5/202
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 2 - Tax Imposed

 (from Ch. 120, par. 2-202)Sec. 202.     Net Income Defined.     In general. For purposes of this Act,  a taxpayer's net income for  a taxable year shall be that portion of his base income for such year which  is allocable to this State under the provisions of Article 3, less the  standard exemption allowed by Section 204 and the deduction allowed by Section  207.    (Source: P.A. 92-846, eff. 8-23-02.)
35 ILCS 5/202.3
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 2 - Tax Imposed

 (from Ch. 120, par. 2-202.3)Sec. 202.3.         Net income attributable to the period prior to July 1, 1989  and net income attributable to the period after June 30, 1989.  (a) In general.  With respect to the taxable year of a taxpayer beginning  prior to July 1, 1989 and ending after June 30, 1989, net income for the  period after June 30, 1989 shall be that amount which bears  the same ratio to the taxpayer's net income for the entire taxable year  as the number of days in such year after June 30, 1989 bears to the total  number of days in such year, and the net income for the period prior to  July 1, 1989 shall be that amount which bears the same ratio to the  taxpayer's net income for the entire taxable year as the number of days in  such year prior to July 1, 1989 bears to the total number of days in such year.(b) Election to attribute income and deduction items specifically to  the respective portions of a taxable year prior to July 1, 1989  and after June 30, 1989.  In the case of a taxpayer with a  taxable year beginning prior to July 1, 1989 and ending after June 30,  1989, the taxpayer may elect, in lieu of the procedure established in  subsection (a) of this Section, to determine net income on a specific  accounting basis for the 2 portions of his taxable year:(i) from the beginning of the taxable year through June 30, 1989, and(ii) from July 1, 1989 through the end of the taxable year.If the taxpayer elects specific accounting under this subsection, there  shall be taken into account in computing base income for each of the 2 portions  of the taxable year only those items earned, received, paid, incurred or  accrued in each such period.  The standard exemption provided by Section  204 shall be divided between the respective periods in amounts which bear  the same ratio to the total exemption allowable under Section 204 (determined  without regard to this Section) as the total number of days in each such  period bears to the total number of days in the taxable year.  The election  provided by this subsection shall be made in such manner and at such time  as the Department may by forms or regulations prescribe, but shall be made  not later than the due date (including any extensions thereof) for the filing  of the return for the taxable year, and shall be irrevocable.    (Source: P.A. 86-18.)
35 ILCS 5/202.4
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 2 - Tax Imposed

Sec. 202.4.     (Repealed).     (Source: Repealed by P.A. 88-89.)
35 ILCS 5/206
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 2 - Tax Imposed

 (from Ch. 120, par. 2-206)Sec. 206.     Tax credits for coal research and coal utilization equipment.(a) Until January 1, 2005, each corporation subject to this Act  shall be  entitled to a credit against the tax imposed by subsections (a) and (b) of  Section 201 in an amount equal to 20% of the amount donated to the Illinois  Center for Research on Sulfur in Coal.(b) Until January 1, 2005, each corporation subject to this Act  shall  be entitled to a credit against the tax imposed by subsections (a) and (b)  of Section 201 in an amount equal to 5% of the amount spent during the  taxable year by the corporation on equipment purchased for the purpose of  maintaining or increasing the use of Illinois coal at any Illinois facility  owned, leased or operated by the corporation.  Such equipment shall be  limited to direct coal combustion equipment and pollution control equipment  necessary thereto. For purposes of this credit, the amount spent on  qualifying equipment shall be defined as the basis of the equipment used to  compute the depreciation deduction for federal income tax purposes.For tax years ending on or after December 31, 1987, the credit shall be  allowed for the tax year in which the amount is donated or the equipment  purchased is placed in service, or, if  the amount of the credit exceeds the tax liability for that year, whether  it exceeds the original liability or the liability as later amended, such  excess may be carried forward and applied to the tax liability of the 5  taxable years following the excess credit years.  The credit shall be  applied to the earliest year for which there is a liability.  If there is  credit from more than one tax year that is available to offset a liability,  earlier credit shall be applied first.    (Source: P.A. 88-599, eff. 9-1-94.)
35 ILCS 5/208
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 2 - Tax Imposed

 (from Ch. 120, par. 2-208)Sec. 208. Tax credit for residential real property taxes. Beginning with tax years ending on or after December 31, 1991,  every individual taxpayer shall be entitled to a tax credit equal  to 5% of real property taxes paid by such taxpayer during the  taxable year on the principal residence of the taxpayer. In the  case of multi-unit or multi-use structures and farm dwellings,  the taxes on the taxpayer's principal residence shall be that  portion of the total taxes which is attributable to such principal  residence. Notwithstanding any other provision of law, for taxable years beginning on or after January 1, 2017, no taxpayer may claim a credit under this Section if the taxpayer's adjusted gross income for the taxable year exceeds (i) $500,000, in the case of spouses filing a joint federal tax return, or (ii) $250,000, in the case of all other taxpayers.   (Source: P.A. 101-8, see Section 99 for effective date; 102-558, eff. 8-20-21.)
35 ILCS 5/208.1
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 2 - Tax Imposed

Sec. 208.1. (Repealed).        (Source: P.A. 91-703, eff. 5-16-00. Repealed by P.A. 100-621, eff. 7-20-18.)
35 ILCS 5/209
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 2 - Tax Imposed

Sec. 209.     Tax Credit for "TECH-PREP" youth vocational programs.(a) Beginning with tax years ending on or after June 30, 1995, every  taxpayer  who is primarily engaged in manufacturing is allowed a credit against the tax  imposed by subsections (a) and (b) of Section 201 in an amount equal to 20% of  the taxpayer's direct payroll expenditures for which a credit has not already  been claimed under subsection (j) of Section 201 of this Act, in the tax year  for which the  credit is claimed, for cooperative secondary school youth vocational programs  in Illinois which are certified as qualifying TECH-PREP programs by the State  Board of Education because the programs  prepare  students to be technically skilled workers and meet the performance standards  of business and industry and the admission standards of higher education.  The credit may also be claimed for personal services rendered to the taxpayer  by a TECH-PREP student or instructor (i) which would be subject to the  provisions of Article 7 of this Act if the student or instructor was an  employee of the taxpayer and (ii) for which no credit under this Section is  claimed by another taxpayer.(b) If the amount of the credit exceeds the tax liability for the year, the  excess may be carried forward and applied to the tax liability of the 2 taxable  years following the excess credit year. The credit  shall be applied to the earliest year for which there is a tax liability. If  there are credits from more than one tax year that are available to offset a  liability, the earlier credit shall be applied first.(c) A taxpayer claiming the credit provided by this Section shall maintain  and record such information regarding its participation in a qualifying  TECH-PREP program as the Department may require by regulation. When claiming  the  credit provided by this Section, the taxpayer shall provide such information  regarding the taxpayer's participation in a qualifying TECH-PREP program as the  Department of Revenue may require by regulation.(d) This Section does not apply to those programs with national standards  that have been or in the future are approved by the U.S. Department of Labor,  Bureau of Apprenticeship Training or any federal agency succeeding to the  responsibilities of that Bureau.    (Source: P.A. 92-846, eff. 8-23-02.)
35 ILCS 5/210
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 2 - Tax Imposed

Sec. 210.     Dependent care assistance program tax credit.(a) Beginning with tax years ending on or after June 30, 1995, each taxpayer  who is primarily engaged in manufacturing is entitled to a credit against the  tax imposed by subsections (a) and (b) of Section 201 in an amount equal to 5%  of the amount of expenditures by the taxpayer in the tax year for which the  credit is claimed, reported pursuant to Section 129(d)(7) of the Internal  Revenue Code, to provide in the Illinois premises of the taxpayer's workplace  an on-site facility dependent care assistance program under Section 129 of the  Internal Revenue Code.(b) If the amount of credit exceeds the tax liability for the year, the  excess may be carried forward and applied to the tax liability of the 2 taxable  years following the excess credit year. The credit shall be applied to the  earliest year for which there is a tax liability. If there are credits from  more than one tax year that are available to offset a liability, the earlier  credit shall be applied first.(c) A taxpayer claiming the credit provided by this Section shall maintain  and record such information as the Department may require by regulation  regarding the dependent care assistance program for which credit is claimed.  When claiming the credit provided by this Section, the taxpayer shall provide  such information regarding the taxpayer's provision of a dependent care  assistance program under Section 129 of the Internal Revenue Code.    (Source: P.A. 88-505.)
35 ILCS 5/210.5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 2 - Tax Imposed

Sec. 210.5. Tax credit for employee child care.(a) Each corporate taxpayer is entitled  to a credit against the tax imposed by subsections (a) and (b) of Section 201  in an amount equal to (i) for taxable years ending on or after December 31,  2000 and on or before December 31, 2004 and for taxable years ending on or after December 31, 2007, 30% of the start-up costs expended by  the corporate taxpayer to provide a child care  facility for the children of its employees and  (ii) for taxable years ending on or after December 31, 2000, 5% of the annual  amount paid  by the corporate taxpayer in providing the child care facility for the children  of its employees.  The provisions of Section 250 do not apply to the credits allowed under this Section.  If the 5% credit authorized under item  (ii) of this subsection is claimed, the 5% credit authorized under Section 210  cannot also be claimed.To receive the tax credit under this Section a corporate taxpayer may either  independently provide and operate a child care facility for the children of its  employees or it may join in a partnership with one or more other corporations  to jointly provide and operate a child care facility for the children of  employees of the corporations in the partnership.(b) The tax credit may not reduce the taxpayer's liability to less than  zero.  If the amount of the tax credit exceeds the tax liability for the year,  the excess may be carried forward and applied to the tax liability of the 5  taxable years following the excess credit year.  The credit must be applied to  the earliest year for which there is a tax liability.  If there are credits  from more than one tax year that are available to offset a liability, then the  earlier credit must be applied first.(c) As used in this Section, "start-up costs" means planning,  site-preparation, construction, renovation, or acquisition of a child care  facility.  As used in this Section, "child care facility" is limited to a child  care facility located in Illinois.(d) A corporate taxpayer claiming the credit provided by this Section  shall maintain and record such information as the Department may require by  rule regarding the child care facility for which the credit is claimed.       (Source: P.A. 95-648, eff. 10-11-07.)