TITLE 14: COMMERCE SUBTITLE C: ECONOMIC DEVELOPMENT CHAPTER I: DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY PART 520 ENTERPRISE ZONE AND HIGH IMPACT BUSINESS PROGRAMS The General Assembly's Illinois Administrative Code database includes only those rulemakings that have been permanently adopted. This menu will point out the Sections on which an emergency rule (valid for a maximum of 150 days, usually until replaced by a permanent rulemaking) exists. The emergency rulemaking is linked through the notation that follows the Section heading in the menu. View Entire Part SUBPART A: ENTERPRISE ZONES IN ILLINOIS Section 520.100 Definitions SUBPART B: ENTERPRISE ZONE: APPLICATION FOR CERTIFICATION Section 520.200 Eligible Applicants Section 520.210 Eligibility Criteria Section 520.220 Form of Application Section 520.230 Application Procedures Section 520.240 Joint Application Section 520.250 Application Evaluation and Ranking SUBPART C: ENTERPRISE ZONE: AMENDMENT AND DECERTIFICATION Section 520.300 Application to Amend an Ordinance Section 520.310 Application to Change Boundaries Section 520.315 Application to Change Incentives, Alter Termination Date, and Make Technical Corrections Section 520.320 Decertification SUBPART D: ENTERPRISE ZONE: LOCAL RESPONSIBILITIES Section 520.400 Zone Administration Section 520.410 Reporting and Monitoring by Zone Administrators Section 520.420 Business Cessation Notification SUBPART E: ENTERPRISE ZONE: DESIGNATED ZONE ORGANIZATIONS Section 520.500 General Section 520.510 Project Eligibility and Approval Section 520.520 Charitable Contributions SUBPART F: HIGH IMPACT BUSINESSES IN ILLINOIS Section 520.600 Definitions Section 520.610 Eligible Applicants Section 520.620 Eligibility Criteria Section 520.630 Form of Application Section 520.640 Application Approval Process Section 520.650 Revocation of the High Impact Business Designation SUBPART G: TAX INCENTIVES FOR ENTERPRISE ZONES AND HIGH IMPACT BUSINESSES Section 520.700 List of Available Tax Incentives Section 520.710 Eligible Applicants (Repealed) Section 520.720 Eligibility Criteria (Repealed) Section 520.730 Form of Application (Repealed) Section 520.740 Application Review and Approval (Repealed) Section 520.750 Revocation of the High Impact Business Designation (Repealed) SUBPART H: INVESTMENT TAX CREDIT Section 520.800 General Section 520.810 Eligibility Criteria (Repealed) Section 520.820 Form of Application (Repealed) Section 520.830 Application Review and Approval Process (Repealed) SUBPART I: UTILITY TAX EXEMPTION Section 520.900 Definitions Section 520.910 Eligibility Criteria Section 520.920 Form of Application Section 520.930 Application Approval Process SUBPART J: MACHINERY AND EQUIPMENT/POLLUTION CONTROL FACILITIES SALES TAX EXEMPTION Section 520.1000 Definitions Section 520.1010 Eligibility Criteria Section 520.1020 Form of Application Section 520.1030 Application Approval Process SUBPART K: BUILDING MATERIAL SALES TAX EXEMPTION Section 520.1100 General Section 520.1110 Eligibility Criteria (Repealed) Section 520.1120 Form of Application (Repealed) Section 520.1130 Application and Approval Process (Repealed) Section 520.1140 Use Tax Exemption (Repealed) SUBPART L: JOBS TAX CREDIT Section 520.1200 Definitions Section 520.1210 Available Tax Credits Section 520.1220 Eligibility Section 520.1230 Application Requirements Section 520.1240 Application Review and Approval Process Section 520.1250 Applicant Reporting Requirements Section 520.1260 Books and Records Section 520.1270 Non-Applicant Reporting Requirements Section 520.1280 Noncompliance SUBPART M: DIVIDEND INCOME DEDUCTION Section 520.1300 General SUBPART N: INTEREST INCOME DEDUCTION FOR FINANCIAL INSTITUTIONS Section 520.1400 General SUBPART O: TELECOMMUNICATIONS EXCISE TAX EXEMPTION ON ORIGINATING CALLS Section 520.1500 General SUBPART P: HIGH IMPACT SERVICE FACILITY MACHINERY AND EQUIPMENT SALES TAX EXEMPTION Section 520.1600 Definitions Section 520.1610 Eligibility Criteria Section 520.1620 Form of Application Section 520.1630 Application Approval Process Section 520.1640 Use Tax Exemption Section 520.1650 Revocation of the High Impact Service Facility Designation SUBPART Q: AIRCRAFT SUPPORT CENTER SALES TAX EXEMPTION Section 520.1700 Definitions Section 520.1710 Eligibility Criteria Section 520.1720 Form of Application Section 520.1730 Application and Approval Process Section 520.1740 Revocation of an Aircraft Support Center Designation SUBPART R: AIRCRAFT MAINTENANCE FACILITY SALES TAX EXEMPTION Section 520.1800 Definitions Section 520.1810 Eligibility Criteria Section 520.1820 Form of Application Section 520.1830 Application and Approval Process Section 520.1840 Revocation of an Aircraft Maintenance Facility Designation

AUTHORITY: Implementing the Illinois Enterprise Zone Act [20 ILCS 655]; Section 201(f), (g) and (h) of the Illinois Income Tax Act [35 ILCS 5/201(f), (g) and (h)]; Sections 1d-1f, 1i-1j and 1o of the Retailers' Occupation Tax Act [35 ILCS 120/1d-1f, 1i-1j, and 1o]; and Sections 9-221, 9-222, and 9-222.1 of the Public Utilities Act [220 ILCS 5/9-221, 9-222 and 9-222.1]; and authorized by Section 605-95 of the Civil Administrative Code of Illinois [20 ILCS 605/605-95].

SOURCE: Adopted at 9 Ill. Reg. 11790, effective July 24, 1985; emergency amendments at 10 Ill. Reg. 4936, effective March 11, 1986, for a maximum of 150 days; amended at 10 Ill. Reg. 7323, effective April 18, 1986; amended at 10 Ill. Reg. 12563, effective July 7, 1986; amended at 10 Ill. Reg. 12915, effective July 22, 1986; amended at 10 Ill. Reg. 15200, effective September 8, 1986; amended at 10 Ill. Reg. 16580, effective September 24, 1986; amended at 10 Ill. Reg. 19718, effective November 6, 1986; amended at 11 Ill. Reg. 11054, effective June 5, 1987; emergency amendments at 11 Ill. Reg. 11174, effective June 8, 1987, for a maximum of 150 days; amended at 11 Ill. Reg. 16091, effective September 29, 1987; amended at 12 Ill. Reg. 4115, effective February 8, 1988; amended at 12 Ill. Reg. 11201, effective June 17, 1988; amended at 12 Ill. Reg. 17823, effective October 21, 1988; emergency amendment at 13 Ill. Reg. 16117, effective October 2, 1989, for a maximum of 150 days; amended at 13 Ill. Reg. 19936, effective December 7, 1989; amended at 14 Ill. Reg. 3445, effective February 27, 1990; amended at 15 Ill. Reg. 8683, effective May 30, 1991; amended at 16 Ill. Reg. 89, effective December 20, 1991; amended at 17 Ill. Reg. 1837, effective February 1, 1993; amended at 18 Ill. Reg. 5172, effective March 21, 1994; amended at 27 Ill. Reg. 3282, effective February 14, 2002; amended at 27 Ill. Reg. 6165, effective March 28, 2003; amended at 35 Ill. Reg. 13125, effective August 1, 2011; amended at 36 Ill. Reg. 16067, effective October 26, 2012; emergency amendment at 37 Ill. Reg. 5006, effective March 28, 2013, for a maximum of 150 days; emergency amendment repealed at 37 Ill. Reg. 13457, effective August 2, 2013, for the remainder of the 150 days; emergency amendment at 37 Ill. Reg. 13502, effective August 2, 2013, for a maximum of 150 days; amended at 38 Ill. Reg. 457, effective December 20, 2013; amended at 40 Ill. Reg. 10858, effective July 29, 2016; amended at 46 Ill. Reg. 1817, effective January 11, 2022.