# 35 ILCS 5/202: Section 202

> Illinois · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S202

## Section

- **Citation:** 35 ILCS 5/202
- **Heading:** Section 202
- **Jurisdiction:** Illinois
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Illinois Code / Chapter 35 / Act 5 / Section 202

## 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.)

## Nearby sections

- [35 ILCS 5/101 Section 101](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S101.md)
- [35 ILCS 5/102 Section 102](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S102.md)
- [35 ILCS 5/103 Section 103](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S103.md)
- [35 ILCS 5/201 Section 201](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S201.md)
- [35 ILCS 5/201.1 Section 201.1](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S201.1.md)
- [35 ILCS 5/201.5 Section 201.5](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S201.5.md)
- [35 ILCS 5/202 Section 202](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S202.md)
- [35 ILCS 5/202.3 Section 202.3](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S202.3.md)
- [35 ILCS 5/202.4 Section 202.4](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S202.4.md)
- [35 ILCS 5/202.5 Section 202.5](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S202.5.md)
- [35 ILCS 5/203 Section 203](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S203.md)
- [35 ILCS 5/204 Section 204](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S204.md)
- [35 ILCS 5/205 Section 205](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S205.md)
- [35 ILCS 5/206 Section 206](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S206.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S202. Check the current official text before relying on it. Not legal advice.