Illinois 104th General Assembly Status: Introduced 1 D cosponsors

SB1745      — TAX-FILM PRODUCTION CREDIT

Last action — Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments

  1. 1
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill has been introduced in the Senate. Introduced February 05, 2025. It must pass committee before a floor vote.

Next likely step: a committee referral and hearing.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Not enough signal yet

Not enough signal yet to read this bill's trajectory — we surface a likelihood only once there's real movement (stage, sponsorship, committee, or votes) to point to.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

Amends the Film Production Services Tax Credit Act of 2008. Provides that the term "Illinois labor expenditure" does not include: (1) above-the-line spending exceeding 40% of the total Illinois production spending for the production, unless the Department of Commerce and Economic Opportunity determines that the inclusion of such excess above-the-line spending is necessary for the production to be accredited; (2) above-the-line spending paid to related parties that exceeds, in the aggregate, 12% of the total Illinois production spending for the production; or (3) below-the-line spending paid to a related party that exceeds the fair market value of the transaction. Defines "above-the-line spending" and "below-the-line spending". Provides that the term "Illinois production spending" includes the fair market value of any transaction that (i) is entered into between the taxpayer and a related party or the taxpayer and an unrelated party, (ii) is related to the accredited production, and (iii) has terms that reflect the fair market value of the transaction.

Bill Text

We don't have the full text on file for this bill yet.

Read SB1745 on the official Illinois source →

Action History

  1. Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments

  2. Rule 3-9(a) / Re-referred to Assignments

  3. Rule 2-10 Committee/3rd Reading Deadline Established As June 1, 2025

  4. Rule 2-10 Committee/3rd Reading Deadline Established As May 23, 2025

  5. Rule 2-10 Committee Deadline Established As May 9, 2025

  6. Rule 2-10 Committee Deadline Established As April 11, 2025

  7. Senate Committee Amendment No. 1 Assignments Refers to Revenue

  8. Senate Committee Amendment No. 1 Referred to Assignments

  9. Senate Committee Amendment No. 1 Filed with Secretary by Sen. Cristina Castro

  10. Assigned to Revenue

  11. Referred to Assignments

  12. First Reading

  13. Filed with Secretary by Sen. Cristina Castro

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 182 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (182)

182 members have not signed on to this bill.

Show all 182 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation labor
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB1745      do?
Amends the Film Production Services Tax Credit Act of 2008. Provides that the term "Illinois labor expenditure" does not include: (1) above-the-line spending exceeding 40% of the total Illinois production spending for the production, unless the Department of Commerce and Economic Opportunity determines that the inclusion of such excess above-the-line spending is necessary for the production to be accredited; (2) above-the-line spending paid to related parties that exceeds, in the aggregate, 12% of the total Illinois production spending for the production; or (3) below-the-line spending paid to a related party that exceeds the fair market value of the transaction. Defines "above-the-line spending" and "below-the-line spending". Provides that the term "Illinois production spending" includes the fair market value of any transaction that (i) is entered into between the taxpayer and a related party or the taxpayer and an unrelated party, (ii) is related to the accredited production, and (iii) has terms that reflect the fair market value of the transaction.
Who sponsors SB1745     ?
SB1745      is sponsored by Cristina Castro (Democrat).
What is the current status of SB1745     ?
This bill has been introduced in the Senate. Introduced February 05, 2025. It must pass committee before a floor vote.
Where can I track SB1745     ?
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Last checked for changes 3 months ago · updated continuously

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