Illinois SB 1745: CNTY CD-PROCUREMENT CONTRACTS

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
SB1745

Introduced 2/5/2025, by Sen. Cristina Castro 

SYNOPSIS AS INTRODUCED:

35 ILCS 16/10

 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.

LRB104 10921 HLH 21003 b

A BILL FOR

SB1745LRB104 10921 HLH 21003 b

1 AN ACT concerning revenue.

2 Be it enacted by the People of the State of Illinois, 

3represented in the General Assembly:

4 Section 5. The Film Production Services Tax Credit Act of 

52008 is amended by changing Section 10 as follows:

6 (35 ILCS 16/10)

7 Sec. 10. Definitions. As used in this Act: 

8 "Above-the-line spending" means all salary, wages, fees, 

9and fringe benefits paid for services performed by p