Bill Text: IL SB1897 | 2025-2026 | 104th General Assembly | Introduced

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Bill Title: Amends the Film Production Services Tax Credit Act of 2008. Provides that accredited productions shall be considered Category 1 productions or Category 2 productions. Provides that a Category 1 production is an accredited production that meets the following criteria: (1) at least 75% of all principal filming or taping days of the accredited production that occur at any soundstage facility within or without Illinois occur at a qualified production facility; and (2) at least 20% of the total expenditures for the accredited production are for (i) tangible property that will be used at a qualified production facility or for the use of the qualified production facility; (ii) the performance of services at a qualified production facility; or (iii) any combination of (i) and (ii). Makes changes concerning the amount of the credit. Makes changes concerning the number of nonresident employees whose wages may be considered Illinois labor expenditures. Makes changes concerning the definition of "qualified production facility". Amends the Illinois Income Tax Act to make changes concerning withholdings for loan out company employees. Effective immediately.

Sponsorship: Partisan Bill (Democrat 5)

Status: (Introduced - Dead) 2025-06-02 - Rule 3-9(a) / Re-referred to Assignments [SB1897 Detail]

Download: Illinois-2025-SB1897-Introduced.html

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104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1897 Introduced 2/6/2025, by Sen. Elgie R. Sims, Jr. SYNOPSIS AS INTRODUCED:
35 ILCS 5/701 from Ch. 120, par. 7-701
35 ILCS 16/10
35 ILCS 16/42
Amends the Film Production Services Tax Credit Act of 2008. Provides that accredited productions shall be considered Category 1 productions or Category 2 productions. Provides that a Category 1 production is an accredited production that meets the following criteria: (1) at least 75% of all principal filming or taping days of the accredited production that occur at any soundstage facility within or without Illinois occur at a qualified production facility; and (2) at least 20% of the total expenditures for the accredited production are for (i) tangible property that will be used at a qualified production facility or for the use of the qualified production facility; (ii) the performance of services at a qualified production facility; or (iii) any combination of (i) and (ii). Makes changes concerning the amount of the credit. Makes changes concerning the number of nonresident employees whose wages may be considered Illinois labor expenditures. Makes changes concerning the definition of "qualified production facility". Amends the Illinois Income Tax Act to make changes concerning withholdings for loan out company employees. Effective immediately.
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A BILL FOR
SB1897 LRB104 05873 HLH 17750 b
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Illinois Income Tax Act is amended by
changing Section 701 as follows:
(35 ILCS 5/701) (from Ch. 120, par. 7-701)
Sec. 701. Requirement and amount of withholding.
(a) In General. Every employer maintaining an office or
transacting business within this State and required under the
provisions of the Internal Revenue Code to withhold a tax on:
(1) compensation paid in this State (as determined
under Section 304(a)(2)(B)) to an individual; or
(2) payments described in subsection (b) shall deduct
and withhold from such compensation for each payroll
period (as defined in Section 3401 of the Internal Revenue
Code) an amount equal to the amount by which such
individual's compensation exceeds the proportionate part
of this withholding exemption (computed as provided in
Section 702) attributable to the payroll period for which
such compensation is payable multiplied by a percentage
equal to the percentage tax rate for individuals provided
in subsection (b) of Section 201.
(a-5) Withholding from nonresident employees. For taxable

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years beginning on or after January 1, 2020, for purposes of
determining compensation paid in this State under paragraph
(B) of item (2) of subsection (a) of Section 304:
(1) If an employer maintains a time and attendance
system that tracks where employees perform services on a
daily basis, then data from the time and attendance system
shall be used. For purposes of this paragraph, time and
attendance system means a system:
(A) in which the employee is required, on a
contemporaneous basis, to record the work location for
every day worked outside of the State where the
employment duties are primarily performed; and
(B) that is designed to allow the employer to
allocate the employee's wages for income tax purposes
among all states in which the employee performs
services.
(2) In all other cases, the employer shall obtain a
written statement from the employee of the number of days
reasonably expected to be spent performing services in
this State during the taxable year. Absent the employer's
actual knowledge of fraud or gross negligence by the
employee in making the determination or collusion between
the employer and the employee to evade tax, the
certification so made by the employee and maintained in
the employer's books and records shall be prima facie
evidence and constitute a rebuttable presumption of the

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number of days spent performing services in this State.
(a-10) If the compensation is paid through a loan out
company, as defined under Section 10 of the Film Production
Services Tax Credit Act of 2008, if the compensation is
considered compensation paid in this State under paragraph (B)
of item (2) of subsection (a) of Section 304, and if the
compensation is for in-State services performed for a
production that is accredited under Section 10 of the Film
Production Services Tax Credit Act of 2008 and concludes on or
after July 1, 2025, then the production company or its
authorized payroll service company shall be considered the
employer for the purpose of withholding tax on that
compensation under this Article 7 and shall withhold at the
tax rate provided in subsection (b) of Section 201 on all
payments to loan out companies for services performed in
Illinois by the loan out company's employees. Notwithstanding
any other provision of law, nonresident employees of loan out
companies who perform services in Illinois shall be considered
taxable nonresidents and shall be subject to the tax under
this Act in the taxable year in which the employee performs
services in Illinois.
(b) Payment to Residents. Any payment (including
compensation, but not including a payment from which
withholding is required under Section 710 of this Act) to a
resident by a payor maintaining an office or transacting
business within this State (including any agency, officer, or

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employee of this State or of any political subdivision of this
State) and on which withholding of tax is required under the
provisions of the Internal Revenue Code shall be deemed to be
compensation paid in this State by an employer to an employee
for the purposes of Article 7 and Section 601(b)(1) to the
extent such payment is included in the recipient's base income
and not subjected to withholding by another state.
Notwithstanding any other provision to the contrary, no amount
shall be withheld from unemployment insurance benefit payments
made to an individual pursuant to the Unemployment Insurance
Act unless the individual has voluntarily elected the
withholding pursuant to rules promulgated by the Director of
Employment Security.
(c) Special Definitions. Withholding shall be considered
required under the provisions of the Internal Revenue Code to
the extent the Internal Revenue Code either requires
withholding or allows for voluntary withholding the payor and
recipient have entered into such a voluntary withholding
agreement. For the purposes of Article 7 and Section 1002(c)
the term "employer" includes any payor who is required to
withhold tax pursuant to this Section.
(d) Reciprocal Exemption. The Director may enter into an
agreement with the taxing authorities of any state which
imposes a tax on or measured by income to provide that
compensation paid in such state to residents of this State
shall be exempt from withholding of such tax; in such case, any

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compensation paid in this State to residents of such state
shall be exempt from withholding. All reciprocal agreements
shall be subject to the requirements of Section 2505-575 of
the Department of Revenue Law (20 ILCS 2505/2505-575).
(e) Notwithstanding subsection (a)(2) of this Section, no
withholding is required on payments for which withholding is
required under Section 3405 or 3406 of the Internal Revenue
Code.
(Source: P.A. 101-585, eff. 8-26-19; 102-558, eff. 8-20-21.)
Section 10. The Film Production Services Tax Credit Act of
2008 is amended by changing Sections 10 and 42 as follows:
(35 ILCS 16/10)
Sec. 10. Definitions. As used in this Act:
"Accredited production" means: (i) for productions
commencing before May 1, 2006, a film, video, or television
production that has been certified by the Department in which
the aggregate Illinois labor expenditures included in the cost
of the production, in the period that ends 12 months after the
time principal filming or taping of the production began,
exceed $100,000 for productions of 30 minutes or longer, or
$50,000 for productions of less than 30 minutes; and (ii) for
productions commencing on or after May 1, 2006, a film, video,
or television production that has been certified by the
Department in which the Illinois production spending included

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in the cost of production in the period that ends 12 months
after the time principal filming or taping of the production
began exceeds $100,000 for productions of 30 minutes or longer
or exceeds $50,000 for productions of less than 30 minutes.
"Accredited production" does not include a production that:
(1) is news, current events, or public programming, or
a program that includes weather or market reports;
(2) is a talk show produced for local or regional
markets;
(3) (blank);
(4) is a sports event or activity;
(5) is a gala presentation or awards show;
(6) is a finished production that solicits funds;
(7) is a production produced by a film production
company if records, as required by 18 U.S.C. 2257, are to
be maintained by that film production company with respect
to any performer portrayed in that single media or
multimedia program; or
(8) is a production produced primarily for industrial,
corporate, or institutional purposes.
"Accredited animated production" means an accredited
production in which movement and characters' performances are
created using a frame-by-frame technique and a significant
number of major characters are animated. Motion capture by
itself is not an animation technique.
"Accredited production certificate" means a certificate

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issued by the Department certifying that the production is an
accredited production that meets the guidelines of this Act.
"Applicant" means a taxpayer that is a film production
company that is operating or has operated an accredited
production located within the State of Illinois and that (i)
owns the copyright in the accredited production throughout the
Illinois production period or (ii) has contracted directly
with the owner of the copyright in the accredited production
or a person acting on behalf of the owner to provide services
for the production, where the owner of the copyright is not an
eligible production corporation.
"Category 1 production" means an accredited production
that meets the following criteria:
(1) at least 75% of all principal filming or taping
days of the accredited production that occur at any
soundstage facility within or without Illinois occur at a
qualified production facility; and
(2) at least 20% of the total expenditures for the
accredited production are for (i) tangible property that
will be used at a qualified production facility or for the
use of the qualified production facility; (ii) the
performance of services at a qualified production
facility; or (iii) any combination of (i) and (ii).
"Category 2 production" means an accredited production
that that is not a Category 1 production.
"Credit" means:

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(1) for an accredited production that (i) is approved
by the Department on or before January 1, 2005, (ii)
begins and commencing before May 1, 2006, and (iii)
concludes before July 1, 2025, the amount equal to 25% of
the Illinois labor expenditure approved by the Department.
The applicant is deemed to have paid, on its balance due
day for the year, an amount equal to 25% of its qualified
Illinois labor expenditure for the tax year. For Illinois
labor expenditures generated by the employment of
residents of geographic areas of high poverty or high
unemployment, as determined by the Department, in an
accredited production commencing before May 1, 2006 and
approved by the Department after January 1, 2005, the
applicant shall receive an enhanced credit of 10% in
addition to the 25% credit; and
(2) for an accredited production that (i) begins
commencing on or after May 1, 2006, (ii) begins and before
January 1, 2009, and (iii) concludes before July 1, 2025,
the amount equal to:
(i) 20% of the Illinois production spending for
the taxable year; plus
(ii) 15% of the Illinois labor expenditures
generated by the employment of residents of geographic
areas of high poverty or high unemployment, as
determined by the Department; and
(3) for an accredited production that begins

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commencing on or after January 1, 2009 and concludes
before July 1, 2025, the amount equal to:
(i) 30% of the Illinois production spending for
the taxable year; plus
(ii) 15% of the Illinois labor expenditures
generated by the employment of residents of geographic
areas of high poverty or high unemployment, as
determined by the Department; .
(4) for a Category 1 production that concludes on or
after July 1, 2025, the amount equal to:
(i) 35% of the Illinois production spending for
the use of tangible personal property or the
performance of services from vendors in Illinois and
for Illinois labor expenditures generated by the
employment of Illinois residents; plus
(ii) 3% of the Illinois labor expenditures
generated by the employment of Illinois residents that
perform services as one of the 2 most senior positions
in any department of the accredited production or as
an actor appearing in a series regular role on an
accredited production that is a television series;
plus
(iii) 15% of the Illinois labor expenditures
generated by the employment of residents of geographic
areas of high poverty or high unemployment, as
determined by the Department; plus

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(iv) 30% of the wages paid to nonresidents for
services performed on an accredited production,
subject to the limitations of paragraphs (5) and (9.3)
of the definition of "Illinois labor expenditure";
(5) for a Category 2 production that concludes on or
after July 1, 2025, the amount equal to:
(i) 35% of the Illinois production spending for
Illinois labor expenditures generated by the
employment of Illinois residents; plus
(ii) 3% of the Illinois labor expenditures
generated by the employment of Illinois residents that
perform services as one of the 2 most senior positions
in any department of the accredited production or as
an actor appearing in a series regular role on an
accredited production that is a television series;
plus
(iii) 15% of the Illinois labor expenditures
generated by the employment of residents of geographic
areas of high poverty or high unemployment, as
determined by the Department; plus
(iv) 30% of the Illinois production spending for
the use of tangible personal property and the
performance of services from vendors in Illinois; plus
(v) 30% of the wages paid to nonresidents for
services performed on an accredited production,
subject to the limitations of paragraphs (5) and (9.4)

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of the definition of "Illinois labor expenditure"; and
(6) notwithstanding any other provision of law, for an
accredited production that concludes on or after July 1,
2025, if the total expenditures for the production exceed
$75,000,000, then the amount of the credit shall not
exceed 30% of the total expenditures for the production.
"Department" means the Department of Commerce and Economic
Opportunity.
"Director" means the Director of Commerce and Economic
Opportunity.
"Illinois labor expenditure" means salary or wages paid to
employees of the applicant for services on the accredited
production.
To qualify as an Illinois labor expenditure, the
expenditure must be:
(1) Reasonable in the circumstances.
(2) Included in the federal income tax basis of the
property.
(3) Incurred by the applicant for services on or after
January 1, 2004.
(4) Incurred for the production stages of the
accredited production, from the final script stage to the
end of the post-production stage.
(5) Limited to the following:
(A) for productions that begin before May 1, 2006
and conclude before July 1, 2025, the first $25,000 of

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wages paid or incurred to each employee of the a
production; commencing before May 1, 2006 and
(B) for productions that (i) begin on or after May
1, 2006, (ii) begin before July 1, 2022, and (iii)
conclude before July 1, 2025, the first $100,000 of
wages paid or incurred to each employee of the a
production; commencing on or after May 1, 2006 and
prior to July 1, 2022.
(C) for productions that begin on or after July 1,
2022 and conclude before July 1, 2025, For productions
commencing on or after July 1, 2022, limited to the
first $500,000 of wages paid or incurred to each
eligible nonresident or resident employee of a
production company or loan out company that provides
in-State services to a production, whether those wages
are paid or incurred by the production company, loan
out company, or both, subject to withholding payments
provided for in Article 7 of the Illinois Income Tax
Act; .
(D) for Category 1 productions that conclude on or
after July 1, 2025, subject to the provisions of
paragraph (9.3): (i) 100% of the wages paid to or
incurred for each person who is an eligible resident
employee of a production company or a loan out company
and who provides in-State services to a production;
plus (ii) the first $500,000 of wages paid to or

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incurred for each person who is an eligible
nonresident employee of a production company and who
provides in-State services to a production; plus (iii)
100% of the wages paid to or incurred for up to 10
people who are eligible nonresident employees of a
loan out company and who provide in-State services to
a production, including, but not limited to,
nonresident actors who are employees of a loan out
company, subject to the limitations of paragraph (9.3)
for the production with respect to actors; if the
total number of eligible nonresident loan out company
employees exceeds 10, in the aggregate, for an
eligible production, then the additional eligible
nonresident loan out company employees who provide
in-State services to the production in excess of 10
such employees may be considered eligible nonresident
employees of the production company, subject to the
provisions set forth in item (ii) of this subparagraph
(D), so long as, after the inclusion of those
additional loan out company employees, the total
number of eligible nonresident employees of the
accredited production does not exceed the number of
eligible nonresident employees allowed for that
accredited production under the provisions of
paragraph (9.3); and
(E) for Category 2 productions that conclude on or

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after July 1, 2025, subject to the provisions of
paragraph (9.4), the first $500,000 of wages paid to
or incurred for each person who is an eligible
nonresident employee of a production company or a loan
out company or a resident employee of a production
company or a loan out company and who provides
in-State services to a production.
Wages paid to a loan out company employee are
considered wages for the purpose of calculating the
production's Illinois labor expenditures regardless of
whether those wages are paid or incurred by the production
company, loan out company, or both, subject to withholding
payments provided for in Article 7 of the Illinois Income
Tax Act.
For purposes of calculating Illinois labor
expenditures for a television series, the eligible
nonresident wage limitations provided under this
subparagraph are applied to the entire season. For the
purpose of this paragraph (5), an eligible nonresident is
a nonresident whose wages qualify as an Illinois labor
expenditure under the provisions of paragraphs paragraph
(9) through (9.4) that apply to that production.
(6) For a production commencing before May 1, 2006,
exclusive of the salary or wages paid to or incurred for
the 2 highest paid employees of the production.
(7) Directly attributable to the accredited

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production.
(8) (Blank).
(9) Prior to July 1, 2022, paid to persons resident in
Illinois at the time the payments were made. For a
production commencing on or after July 1, 2022, subject to
the limitations of paragraphs (9.1) through (9.4), paid to
persons resident in Illinois and nonresidents at the time
the payments were made.
(9.1) For purposes of paragraph (9) this subparagraph,
if the production is accredited by the Department before
the effective date of this amendatory Act of the 102nd
General Assembly, only wages paid to nonresidents working
in the following positions shall be considered Illinois
labor expenditures: Writer, Director, Director of
Photography, Production Designer, Costume Designer,
Production Accountant, VFX Supervisor, Editor, Composer,
and Actor, subject to the limitations set forth under this
subparagraph. For an accredited Illinois production
spending of $25,000,000 or less, no more than 2
nonresident actors' wages shall qualify as an Illinois
labor expenditure. For an accredited production with
Illinois production spending of more than $25,000,000, no
more than 4 nonresident actor's wages shall qualify as
Illinois labor expenditures.
(9.2) For purposes of paragraph (9) this subparagraph,
if the production is accredited by the Department on or

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after the effective date of this amendatory Act of the
102nd General Assembly and the production concludes before
July 1, 2025, wages paid to nonresidents shall qualify as
Illinois labor expenditures only under the following
conditions:
(A) the nonresident must be employed in a
qualified position;
(B) for each of those accredited productions, the
wages of not more than 9 nonresidents who are employed
in a qualified position other than Actor shall qualify
as Illinois labor expenditures;
(C) for an accredited production with Illinois
production spending of $25,000,000 or less, no more
than 2 nonresident actors' wages shall qualify as
Illinois labor expenditures; and
(D) for an accredited production with Illinois
production spending of more than $25,000,000, no more
than 4 nonresident actors' wages shall qualify as
Illinois labor expenditures.
As used in this paragraph (9.2) (9), "qualified
position" means: Writer, Director, Director of
Photography, Production Designer, Costume Designer,
Production Accountant, VFX Supervisor, Editor, Composer,
or Actor.
(9.3) For purposes of paragraph (9), in the case of a
Category 1 production that concludes on or after July 1,

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2025, wages paid to nonresidents shall qualify as Illinois
labor expenditures only under the following conditions:
(A) the wages of not more than 13 nonresidents who
are selected by the accredited production and employed
in a position other than Actor shall qualify as
Illinois labor expenditures;
(B) for an accredited production with Illinois
production spending of $20,000,000 or less, no more
than 4 nonresident actors' wages shall qualify as
Illinois labor expenditures;
(C) for an accredited production with Illinois
production spending of more than $20,000,000 and less
than $40,000,000, no more than 5 nonresident actors'
wages shall qualify as Illinois labor expenditures;
and
(D) for an accredited production with Illinois
production spending of $40,000,000 or more, no more
than 6 nonresident actors' wages shall qualify as
Illinois labor expenditures.
(9.4) For purposes of paragraph (9), in the case of a
Category 2 production that concludes on or after July 1,
2025, wages paid to nonresidents shall qualify as Illinois
labor expenditures only under the following conditions:
(A) the wages of not more than 9 nonresidents who
are employed in any position other than Actor shall
qualify as Illinois labor expenditures; those

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nonresidents shall be selected by the accredited
production;
(B) for an accredited production with Illinois
production spending of $25,000,000 or less, no more
than 2 nonresident actors' wages shall qualify as
Illinois labor expenditures; and
(C) for an accredited production with Illinois
production spending of more than $25,000,000, no more
than 4 nonresident actors' wages shall qualify as
Illinois labor expenditures.
(10) Paid for services rendered in Illinois.
"Illinois production spending" means the expenses incurred
by the applicant for an accredited production, but does not
include any monetary prize or the cost of any non-monetary
prize awarded pursuant to a production in respect of a game,
questionnaire, or contest. "Illinois production spending"
includes, without limitation, all of the following:
(1) expenses to purchase, from vendors within
Illinois, tangible personal property that is used in the
accredited production;
(2) expenses to acquire services, from vendors in
Illinois, for film production, editing, or processing; and
(2.1) airfare, if purchased from an airline with a
commercial domicile in Illinois; and
(3) for a production commencing before July 1, 2022,
the compensation, not to exceed $100,000 for any one

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employee, for contractual or salaried employees who are
Illinois residents performing services with respect to the
accredited production. For a production commencing on or
after July 1, 2022, the compensation, not to exceed
$500,000 for any one employee, for contractual or salaried
employees who are Illinois residents or nonresident
employees, subject to the limitations set forth under
Section 10 of this Act.
"Loan out company" means a personal service corporation or
other entity that is under contract with the taxpayer to
provide specified individual personnel, such as artists, crew,
actors, producers, or directors for the performance of
services used directly in a production. "Loan out company"
does not include entities contracted with by the taxpayer to
provide goods or ancillary contractor services such as
catering, construction, trailers, equipment, or
transportation.
"Qualified production facility" means stage facilities in
the State in which commercials, television shows, and films
are or are intended to be regularly produced and that meet the
other requirements of this definition applicable to the
accredited production and that contain at least one sound
stage of at least 15,000 square feet.
If the applicant is using the facility for a Category 1
production, then the facility must meet the following
requirements:

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(1) if construction of the facility was completed
before January 1, 2026, then the facility must contain one
or more sound stages that, in the aggregate, are at least
2,000 square feet; and
(2) if construction of the facility was completed on
or after January 1, 2026, then the qualified production
facility must:
(A) consist of 4 or more soundstages that have an
average square footage of at least 15,000 square feet
each and that are column free with a clear height of at
least 15 feet under a permanent grid;
(B) be composed of one or more contiguous
buildings; and
(C) include production support space, such as
production offices, a mill, backlot, or
post-production facilities.
Notwithstanding the provisions of this definition, the
owner of a facility that qualifies as a qualified production
facility on the effective date of this amendatory Act of the
104th General Assembly may expand its existing facilities or
construct another facility in this State on or after the
effective date of this amendatory Act of the 104th General
Assembly, and that new construction shall be considered a
qualified production facility so long as the additional
facilities contain one or more sound stages of at least 2,000
square feet in the aggregate.

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For the purposes of this definition of "qualified
production facility", construction of the facility is
considered complete when a certificate of occupancy is issued
for the facility.
Rulemaking authority to implement Public Act 95-1006, if
any, is conditioned on the rules being adopted in accordance
with all provisions of the Illinois Administrative Procedure
Act and all rules and procedures of the Joint Committee on
Administrative Rules; any purported rule not so adopted, for
whatever reason, is unauthorized.
"Total expenditures" means all spending for the accredited
production that occurs in Illinois, including, but not limited
to, spending for labor, goods, and services, regardless of
whether that spending is considered Illinois production
spending or an Illinois labor expenditure.
(Source: P.A. 102-558, eff. 8-20-21; 102-700, eff. 4-19-22;
102-1125, eff. 2-3-23; 103-595, eff. 6-26-24.)
(35 ILCS 16/42)
Sec. 42. Sunset of credits. The application of credits
awarded pursuant to this Act shall be limited by a reasonable
and appropriate sunset date. A taxpayer shall not be awarded
any new credits pursuant to this Act for tax years beginning on
or after January 1, 2039 January 1, 2033.
(Source: P.A. 101-178, eff. 8-1-19; 102-700, eff. 4-19-22;
102-1125, eff. 2-3-23.)

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Section 99. Effective date. This Act takes effect upon
becoming law.