TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 1000 INVEST IN KIDS ACT 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 Section 1000.100 Definitions Section 1000.200 Invest in Kids Act: Program Overview and Award of Credits Section 1000.250 Electronic Notice and Filing Requirements; Books and Records Section 1000.300 Scholarship Granting Organization: Approval to Issue Certificates of Receipt Section 1000.400 Taxpayer Contribution Authorization Certificates Section 1000.500 Scholarship Granting Organizations: Issuance of Certificates of Receipt Section 1000.600 Scholarship Granting Organizations: Issuance of Scholarships Section 1000.700 Qualified Schools Responsibilities Section 1000.800 Custodian and Student Responsibilities Section 1000.900 Scholarship Granting Organizations: Reports Section 1000.1000 Scholarship Granting Organizations: Annual Recertification; Revocation Section 1000.APPENDIX A Invest In Kids: The Five Regions of the State of Illinois

AUTHORITY: Implementing and authorized by the Invest in Kids Act [35 ILCS 40].

SOURCE: Adopted by emergency rulemaking at 41 Ill. Reg. 14270, effective November 13, 2017, for a maximum of 150 days; emergency expired April 11, 2018; adopted at 42 Ill. Reg. 20510, effective October 31, 2018; amended at 46 Ill. Reg. 10924, effective June 7, 2022; amended at 47 Ill. Reg. 5291, effective March 21, 2023.