DEPARTMENT OF REVENUE Docket 86 Ill. Adm. Code 100 Proposed Rule

il-v50i36-86-ill-adm-code-100: 86 Ill. Adm. Code 100 — Income Tax

Comment Period Closed

Public comment closed · opened September 04, 2026.

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Summary

This rulemaking amends several sections in Subpart E: Additions to and Subtractions from Taxable Income of Individuals, Corporations, Trusts and Estates and Partnerships to reflect Public Law and Illinois statutory developments, technical corrections to statutory text and citations, and general updates.

The agency’s own summary, as published.

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