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Section # Name
Section 100.2330, 100.2360, 100.2405, 100.2665, 100.2668 Section 100.2330: Illinois Net Loss Carrybacks and Net Loss Carryovers for Losses Occurring On or After December 31, 1986; Section 100.2360: Illinois Net Losses and Illinois Net Loss Deductions for Losses of Cooperatives Occurring On or After December 31, 1986 (IITA Section 203(e)(2)(F)); Section 100.2405: Gross Income, Adjusted Gross Income, Taxable Income and Base Income Defined; Double Deductions Prohibited; Legislative Intention (IITA Section 203(e), (g) and (h)); Section 100.2665: Subtraction for Payments to an Attorney-in-Fact (IITA Section 203(b)(2)(R)); Section 100.2668: Subtraction for Dividends from Controlled Foreign Corporations (IITA Section 203(b)(2)(Z))
    1st Notice Begins 05/18/2018
    1st Notice Ends 07/02/2018
    2nd Notice Begins  
    Formal JCAR Meeting  
    Final Rule Adopted  
   
Section 100.2565, 100.2770, 100.2775 Section 100.2565: Subtraction for Recovery of Itemized Deductions (IITA Section 203(a)(2)(I));
Section 100.2770: Subtraction for Recovery of Itemized Deductions of a Decedent (IITA Section 203(c)(2)(W));
Section 100.2775: Subtraction for Refunds of Taxes Paid to Other States for Which a Credit Was Claimed (IITA Section 203(c)(2)(X))
    1st Notice Begins 05/25/2018
    1st Notice Ends 07/09/2018
    2nd Notice Begins  
    Formal JCAR Meeting  
    Final Rule Adopted  
   
Section 100.2850 Subtraction Modification for Personal Service Income or Reasonable Allowance for Compensation to Partners
    1st Notice Begins 12/26/2017
    1st Notice Ends 02/08/2018
    2nd Notice Begins  
    Formal JCAR Meeting  
    Final Rule Adopted  
   
Section 100.9715 Transportation Companies (IITA Section 304(d))
    1st Notice Begins 06/08/2018
    1st Notice Ends 07/23/2018
    2nd Notice Begins  
    Formal JCAR Meeting  
    Final Rule Adopted  
   
   
Section 130 Retailers' Occupation Tax
    1st Notice Begins 03/23/2018
    1st Notice Ends 05/07/2018
    2nd Notice Begins  
    Formal JCAR Meeting  
    Final Rule Adopted  
   
Section 130.320, 130.330, 130.501, and 130.701 Section 130.320: Gasohol, Majority Blended Ethanol, Biodiesel Blends, and 100% Biodiesel;Section 130.330: Manufacturing Machinery and Equipment; Section 130.501: Monthly Tax Returns – When Due – Contents; Section 130.701: General Information on Obtaining a Certificate of Registration
    1st Notice Begins 05/25/2018
    1st Notice Ends 07/09/2018
    2nd Notice Begins  
    Formal JCAR Meeting  
    Final Rule Adopted  
   
Section 140 Service Occupation Tax
    1st Notice Begins 04/06/2018
    1st Notice Ends 05/21/2018
    2nd Notice Begins  
    Formal JCAR Meeting  
    Final Rule Adopted  
   
Section 140.401 Monthly Returns When Due - Contents of Returns
    1st Notice Begins 05/25/2018
    1st Notice Ends 07/09/2018
    2nd Notice Begins  
    Formal JCAR Meeting  
    Final Rule Adopted  
   
Section 150.311 and 150.340 Section 150.311: Commercial Distribution Fee Sales Tax Exemption;
Section 150.340: Manufacturing Machinery and Equipment; Production Related Tangible Personal Property; Department Determination of Amount of Exemption
    1st Notice Begins 04/06/2018
    1st Notice Ends 05/21/2018
    2nd Notice Begins  
    Formal JCAR Meeting  
    Final Rule Adopted  
   
Section 150.802 Trade Show Appearances
    1st Notice Begins 08/18/2017
    1st Notice Ends 10/02/2017
    2nd Notice Begins 05/18/2018
    Formal JCAR Meeting 06/12/2018
    Final Rule Adopted  
   
Section 151.105, 151.110, and 151.115 Section 151.105: Basis and Rate of the Tax;
Section 151.110: Title Application - Returns and Payment;
Section 151.115: Nontaxable Transactions
    1st Notice Begins 04/06/2018
    1st Notice Ends 05/21/2018
    2nd Notice Begins  
    Formal JCAR Meeting  
    Final Rule Adopted  
   
Section 160 Service Use Tax
    1st Notice Begins 04/06/2018
    1st Notice Ends 05/21/2018
    2nd Notice Begins  
    Formal JCAR Meeting  
    Final Rule Adopted  
   
Section 220.115 Jurisdictional Questions
    1st Notice Begins 03/16/2018
    1st Notice Ends 04/30/2018
    2nd Notice Begins  
    Formal JCAR Meeting  
    Final Rule Adopted  
   
Section 270.115 Jurisdictional Questions
    1st Notice Begins 03/16/2018
    1st Notice Ends 04/30/2018
    2nd Notice Begins  
    Formal JCAR Meeting  
  Final Rule Adopted
   
Section 320.115 Jurisdictional Questions
    1st Notice Begins 03/16/2018
    1st Notice Ends 04/30/2018
    2nd Notice Begins  
    Formal JCAR Meeting  
    Final Rule Adopted  
   
Section 370.115 Jurisdictional Questions
    1st Notice Begins 03/16/2018
    1st Notice Ends 04/30/2018
    2nd Notice Begins  
    Formal JCAR Meeting  
    Final Rule Adopted  
   
Section 395.115 Jurisdictional Questions
    1st Notice Begins 03/16/2018
    1st Notice Ends 04/30/2018
    2nd Notice Begins  
    Formal JCAR Meeting  
    Final Rule Adopted  
   
Section 475 Illinois Hydraulic Fracturing Tax Act
    1st Notice Begins 05/25/2018
    1st Notice Ends 07/09/2018
    2nd Notice Begins  
    Formal JCAR Meeting  
    Final Rule Adopted  
   
Section 670.115 Jurisdictional Questions
    1st Notice Begins 03/16/2018
    1st Notice Ends 04/30/2018
    2nd Notice Begins  
    Formal JCAR Meeting  
    Final Rule Adopted  
   
Section 690.115 Jurisdictional Questions
    1st Notice Begins 03/16/2018
    1st Notice Ends 04/30/2018
    2nd Notice Begins  
    Formal JCAR Meeting  
    Final Rule Adopted  
   
Section 693.115 Jurisdictional Questions
    1st Notice Begins 03/16/2018
    1st Notice Ends 04/30/2018
    2nd Notice Begins  
    Formal JCAR Meeting  
    Final Rule Adopted  
   
Section 760.100 Electronic Returns
    1st Notice Begins 05/25/2018
    1st Notice Ends 07/09/2018
    2nd Notice Begins  
    Formal JCAR Meeting  
    Final Rule Adopted  
   
Section 1000 Invest in Kids
    1st Notice Begins 04/20/2018
    1st Notice Ends 05/21/2018
    2nd Notice Begins  
    Formal JCAR Meeting  
    Final Rule Adopted