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Section 202

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Illinois Code › Chapter 35 › Act 5 › Section 202

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

(35 ILCS 5/202) (from Ch. 120, par. 2-202) Sec. 202. Net Income Defined. In general. For purposes of this Act, a taxpayer's net income for a taxable year shall be that portion of his base income for such year which is allocable to this State under the provisions of Article 3, less the standard exemption allowed by Section 204 and the deduction allowed by Section 207. (Source: P.A. 92-846, eff. 8-23-02.)

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