Illinois HB 2870: FILM TX CREDIT-SPENDING

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
HB2870

Introduced 2/6/2025, by Rep. Margaret Croke 

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.

LRB104 12118 HLH 22217 b

A BILL FOR

HB2870LRB104 12118 HLH 22217 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 Illinois Income Tax Act is amended by 

5changing Section 701 as follows:

6 (35 ILCS 5/701) (from Ch. 120, par. 7-701)

7 Sec. 701. Requirement and amount of withholding. 

8 (a