# 35 ILCS 515/3.5: Section 3.5

> Illinois · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A515_S3.5

## Section

- **Citation:** 35 ILCS 515/3.5
- **Heading:** Section 3.5
- **Jurisdiction:** Illinois
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Illinois Code / Chapter 35 / Act 515 / Section 3.5

## Text

(35 ILCS 515/3.5) Sec. 3.5. Sunset of exemptions, credits, and deductions. The application of every exemption, credit, and deduction against tax imposed by this Act that becomes law after the effective date of this amendatory Act of 1994 shall be limited by a reasonable and appropriate sunset date. A taxpayer is not entitled to take the exemption, credit, or deduction beginning on the sunset date and thereafter. If a reasonable and appropriate sunset date is not specified in the Public Act that creates the exemption, credit, or deduction, a taxpayer shall not be entitled to take the exemption, credit, or deduction beginning 5 years after the effective date of the Public Act creating the exemption, credit, or deduction and thereafter. (Source: P.A. 88-660, eff. 9-16-94.)

## Nearby sections

- [35 ILCS 515/1 Section 1](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A515_S1.md)
- [35 ILCS 515/2 Section 2](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A515_S2.md)
- [35 ILCS 515/2.1 Section 2.1](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A515_S2.1.md)
- [35 ILCS 515/2.2 Section 2.2](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A515_S2.2.md)
- [35 ILCS 515/3 Section 3](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A515_S3.md)
- [35 ILCS 515/3.5 Section 3.5](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A515_S3.5.md)
- [35 ILCS 515/4 Section 4](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A515_S4.md)
- [35 ILCS 515/5 Section 5](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A515_S5.md)
- [35 ILCS 515/6 Section 6](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A515_S6.md)
- [35 ILCS 515/6.1 Section 6.1](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A515_S6.1.md)
- [35 ILCS 515/7 Section 7](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A515_S7.md)
- [35 ILCS 515/7.5 Section 7.5](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A515_S7.5.md)
- [35 ILCS 515/8 Section 8](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A515_S8.md)
- [35 ILCS 515/9 Section 9](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A515_S9.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A515_S3.5. Check the current official text before relying on it. Not legal advice.