Section 528.20 Definitions

TITLE 14: COMMERCE

CHAPTER I: DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY

PART 528 ILLINOIS FILM PRODUCTION SERVICES TAX CREDIT PROGRAM

SECTION 528.20 DEFINITIONS

Section 528.20  Definitions

The following definitions are applicable to this Part:

"Above-the-Line-Spending"

means all salary, wages, fees, fringe benefits paid for services

performed

by personnel

of the production that are considered above the line services

in the film and television industry

including, but not limited to, services

performed by a producer, executive producer, co-producer, director,

screenwriter, lead cast, supporting cast, or day player

.  [35 ILCS 16/10]

"Accredited Production"

means:

for productions commencing

before May 1, 2006

,

a film, video, commercial, or television production

that has been certified by the Department in which the aggregate Illinois labor

expenditures included in the cost of the production in the period that ends 12

months after the time principal filming or taping of the production began exceed

$100,000 for productions of 30 minutes or longer, or $50,000 for productions of

less than 30 minutes;

for

productions commencing on

or after May 1, 2006

,

a film, video, commercial, or television

production that has been certified by the Department in which the aggregate

Illinois production spending included in the cost of the production in the

period that ends 12 months after the time principal filming or taping of the

production began exceeds $100,000 for productions of 30 minutes or longer, or $50,000

for productions of less than 30 minutes.

"Accredited Production"

does

not include a production that:

is news, current events, or

public programming, or a program that includes weather or market reports;

is a talk show produced for

local or regional markets;

is a

sports event or

live

activity;

is a gala

presentation or awards show;

is a

finished production that solicits funds;

is a production produced by a

film production company if records, as required by 18 U.S.C

include a production that:

is news, current events, or

public programming, or a program that includes weather or market reports;

is a talk show produced for

local or regional markets;

is a

sports event or

live

activity;

is a gala

presentation or awards show;

is a

finished production that solicits funds;

is a production produced by a

film production company if records, as required by 18 U.S.C. 2257, are to be

maintained by that film production company with respect to any performer

portrayed in that single media or multimedia program; or

is a production produced

primarily for industrial, corporate, or institutional purposes.

[35 ILCS

16/10]

"Accredited Production

Certificate" means a certificate issued by the Department certifying that

the production is an accredited production that meets the guidelines of the Act.

[35 ILCS 16/10]

"Act" means the Film

Production Services Tax Credit Act [35 ILCS 16].

"Applicant" means a

taxpayer that is a film production company

or a taxpayer working in

association with a film production company

that is operating or has operated

an accredited production located within the State of Illinois

and that:

owns

the copyright in

the accredited production throughout the Illinois production period; or

has contracted directly with

the owner of the copyright in the accredited production or a person acting on

behalf of the owner to provide services for the accredited production, when the

owner of the copyright is not an eligible production corporation.

[35 ILCS

16/10]

"Below-the-Line-Spending"

means salary, wages, fees, and fringe benefits paid for services performed by a

person in a position that is off camera and who provides technical services

during the physical production of a film

acting on

behalf of the owner to provide services for the accredited production, when the

owner of the copyright is not an eligible production corporation.

[35 ILCS

16/10]

"Below-the-Line-Spending"

means salary, wages, fees, and fringe benefits paid for services performed by a

person in a position that is off camera and who provides technical services

during the physical production of a film. "Below-the-Line-Spending"

does not include

salary, wages, fees, or fringe benefits paid to

a

person who is a producer, executive producer, coproducer, director,

screenwriter, lead cast, supporting cast, or day player,

or who performs

other services that are customarily considered as above the line services in

the film and television industry. [35 ILCS 16/10]

"Business Owned by a Person

with a Disability" means a business concern that is at least 51% owned by

one or more persons with a disability and the management and daily business

operation of which are controlled by one or more of the persons with

disabilities who own it.  A not-for-profit agency for persons with disabilities

that is exempt from taxation under section 501 of the Internal Revenue Code of

1986 is also considered a "business owned by a person with a disability".

[30 ILCS 575/2(A)(4.1)]

"Commencement or Start of

Principal Filming or Taping" means the date on which filming, taping, or

photographing of principal actors or action of an accredited production

commences. In the case of an animated production, the commencement or start of

filming or taping is the date on which the creation of artwork to be used in

actual frames of the film begins.

"Commercial Domicile" means the principal place from which the

trade or business of a person is directed or managed

lming, taping, or

photographing of principal actors or action of an accredited production

commences. In the case of an animated production, the commencement or start of

filming or taping is the date on which the creation of artwork to be used in

actual frames of the film begins.

"Commercial Domicile" means the principal place from which the

trade or business of a person is directed or managed.

"Credit"

or

"Tax Credit"

means,

for an accredited production

commencing on or after January 1, 2009 and before July 1, 2025, the amount

equal to:

30% of the Illinois production

spending for the taxable year; plus

15% of the Illinois labor

expenditures generated by the employment of residents of geographic areas of

high

unemployment determined by census tracts where the unemployment rate is at

least 150% of the State's annual average; and

For an accredited production

commencing on or after July 1, 2025, the amount equal to:

35% of the Illinois production

spending for the use of tangible personal property or the expenses to acquire

services from vendors in Illinois and for Illinois labor expenditures generated

by the employment of Illinois residents; plus

30% of the wages paid to

nonresidents for services performed on an accredited production, subject to the

limitations in Section 10; plus

15% of the Illinois labor

expenditures generated by the employment of residents of geographic areas of

high poverty or high unemployment, as determined by the Department; plus

5% of the Illinois labor

expenditures generated by the employment of Illinois residents for services

performed for an accredited production in one or more Illinois counties outside

of Cook, DuPage, Kane, Lake, McHenry, and Will Counties; plus

5% of the Illinois production

spending for television series relocating to Illinois from another

jurisdiction

ent, as determined by the Department; plus

5% of the Illinois labor

expenditures generated by the employment of Illinois residents for services

performed for an accredited production in one or more Illinois counties outside

of Cook, DuPage, Kane, Lake, McHenry, and Will Counties; plus

5% of the Illinois production

spending for television series relocating to Illinois from another

jurisdiction. To qualify under this subparagraph, the production must be a

television series in which all prior seasons of the series were filmed outside

of Illinois; plus

5% of the Illinois production

spending for productions certified as green by the Department.

[35 ILCS

16/10]

"Department" means the

Illinois Department of Commerce and Economic Opportunity.  [35 ILCS 16/10]

"Director"

means the

Director of

the Department.  [35 ILCS 16/10]

"Diversity Data or

Information" means data pertaining to gender, race, ethnicity and of all employees

of the applicant.

"Diversity Plan" means

a written document through which the applicant assures the Department that minorities

and females will have equal opportunities in recruitment, selection,

appointment, promotion, training, and related employment areas in the accredited

production. The diversity plan must also describe the manner in which the applicant

plans on hiring vendors certified by the Business Enterprise Council under the

Business Enterprise for Minorities, Females, and Persons with Disabilities Act [30

ILCS 575] with respect to the accredited production.  The diversity plan must

also detail the manner in which the applicant proposes to achieve its goals to

ensure employment of protected classes to achieve a diverse workforce, rather

than merely to assure nondiscrimination.

"Economic Impact Data"

means data pertaining to the types of jobs (production, talent and vendor)

created and retained in Illinois as a result of the production, as well as the

total amount an applicant spends in Illinois on the accredited production

s to achieve its goals to

ensure employment of protected classes to achieve a diverse workforce, rather

than merely to assure nondiscrimination.

"Economic Impact Data"

means data pertaining to the types of jobs (production, talent and vendor)

created and retained in Illinois as a result of the production, as well as the

total amount an applicant spends in Illinois on the accredited production.

"Employee of the Applicant"

or "Employee", for accredited productions commencing on or after May

1, 2006, means only an individual who is an employee of the applicant for

purposes of employment taxes imposed under Subtitle C of the Internal Revenue

Code (26 U.S.C. §§3101-3512).

"Entry Level Positions"

means the lowest level of a hierarchy in a production, including untrained or

unskilled labor working on a production, such as a production assistant.

"Fair market value"

means:

for unrelated parties, the

value established through comparable transactions between unrelated parties for

substantially similar goods and services considering the geographic market and

other pertinent variables

which may include scope and nature of services,

experience, reputation and expertise, and timing and demand; and

for related parties, the value

established through the related party's historical dealings with unrelated

parties or established by comparable transactions between other unrelated

parties for substantially similar goods and services considering the geographic

market

. [35 ILCS 16/10] If this documentation is not available, fair market

value for related parties shall be limited to the actual cost incurred by the

related party without profit or markup.

"Illinois Labor

Expenditure" means salary or wages paid to employees of the applicant for

services on the accredited production, subject to the following limitations:

The

expenditures must be

reasonable in the circumstances;

The expenditure must be

included

in the federal income tax basis of the property

all be limited to the actual cost incurred by the

related party without profit or markup.

"Illinois Labor

Expenditure" means salary or wages paid to employees of the applicant for

services on the accredited production, subject to the following limitations:

The

expenditures must be

reasonable in the circumstances;

The expenditure must be

included

in the federal income tax basis of the property.

For purposes of this

provision, an expenditure that is immediately expensed as an advertising cost

under Treasury Regulations section 1.162-1(a) (26 CFR 1.162-1(a)) or as a

qualified film, television or commercial production cost under section 181 of

the Internal Revenue Code (26 U.S.C. 181) shall be treated as included in the

federal income tax basis of the accredited production if the expenditure would

be required to be capitalized under section 263A of the Internal Revenue Code (26

U.S.C. 263A) if that section applied to the accredited production

;

The expenditure must be

incurred

by the applicant for services on or after January

1, 2004;

The expenditure must be

incurred

for the production stages of the accredited production, from the final script

stage to the end of the post-production stage;

The expenditure is

limited

to the first $25,000 of wages paid or incurred to each employee of an

accredited

production

commencing before May 1, 2006 and the first $100,000 of wages

paid or incurred to each employee of an

accredited

production commencing

on or after May 1, 2006 and prior to July 1, 2022

accredited production, from the final script

stage to the end of the post-production stage;

The expenditure is

limited

to the first $25,000 of wages paid or incurred to each employee of an

accredited

production

commencing before May 1, 2006 and the first $100,000 of wages

paid or incurred to each employee of an

accredited

production commencing

on or after May 1, 2006 and prior to July 1, 2022. For productions commencing

on or after July 1, 2022, the expenditure is limited to the first $500,000 of

wages paid or incurred to each nonresident or resident employee of a production

company or loan out company that provides in-State services to a production,

whether those wages are paid or incurred by the production company, loan out

company, or both, subject to withholding payments provided for in Article 7 of

the Illinois Income Tax Act, including, for accredited productions commencing

on or after December 12, 2025, amounts withheld under subsection (a-10) of

Section 701 of the Illinois Income Tax Act.  For purposes of calculating Illinois

labor expenditures for a television series, the nonresident wage limitations

provided under this subparagraph are applied per episode to the entire season

;

For an

accredited

production

commencing before May 1, 2006,

Illinois labor expenditures are

exclusive

of Illinois gross wages and benefits paid to or incurred for the 2 highest paid

employees of the accredited production;

The expenditure must be

directly

attributable to the accredited production;

For a production commencing on

or after July 1, 2025, subject to the other limitations of this definition,

wages paid to no more than 2 executive producers per accredited production may

be considered Illinois labor expenditures

benefits paid to or incurred for the 2 highest paid

employees of the accredited production;

The expenditure must be

directly

attributable to the accredited production;

For a production commencing on

or after July 1, 2025, subject to the other limitations of this definition,

wages paid to no more than 2 executive producers per accredited production may

be considered Illinois labor expenditures. Notwithstanding that limitation, if

an executive producer receives compensation for another position on the

accredited production for services performed, including, but not limited to,

writing services, and that compensation is otherwise considered an Illinois

labor expenditure under the provisions of this definition, then, subject to the

other limitations of this definition, that person's salary or wages may be

considered an Illinois labor expenditure, and that person shall not be

considered one of the 2 executive producers for the purposes of the limitation

under this paragraph. In addition, line producers are not subject to the

2-producer limit of this paragraph. As used in this paragraph, the term

"executive producer" means a person who is responsible for overseeing

the creative and managerial process of an accredited production. As used in

this paragraph, the term "line producer" means a person who is

responsible for the day-to-day operational management of the accredited

production.

Prior to July 1, 2022, the

expenditure must be paid to persons

residing

in Illinois at the time the

payments were made.  For a production commencing on or after July 1, 2022, subject

to the following limitations, the expenditure may be paid to a person who is a

resident in Illinois at the time the payment is made or a person who is a

nonresident at the time the payment is made

ed

production.

Prior to July 1, 2022, the

expenditure must be paid to persons

residing

in Illinois at the time the

payments were made.  For a production commencing on or after July 1, 2022, subject

to the following limitations, the expenditure may be paid to a person who is a

resident in Illinois at the time the payment is made or a person who is a

nonresident at the time the payment is made. For purposes of this subparagraph,

only wages paid to nonresidents working in the following positions shall be

considered Illinois labor expenditures: Writer, Director, Director of Photography,

Production Designer, Costume Designer, Production Accountant, VFX Supervisor,

Editor, Composer, and Actor, subject to the limitations set forth under this

subparagraph. For an accredited Illinois production spending $25,000,000 or

less, no more than 2 nonresident actors' wages shall qualify as an Illinois

labor expenditure. For an accredited production with Illinois production

spending of more than $25,000,000, no more than 4 nonresident actor's wages

shall qualify as Illinois labor expenditures;

For productions accredited by

the Department on or after February 3, 2023 and before July 1, 2025, wages paid

to nonresidents shall qualify as Illinois labor expenditures only under the

following conditions:

The nonresident must be

employed in one of the following qualified positions: Writer, Director,

Director of Photography, Production Designer, Costume Designer, Production

Accountant, VFX Supervisor, Editor, Composer, or Actor;

For each of those accredited

productions, the wages of not more than 9 nonresidents who are employed in a

qualified position other than Actor shall qualify as Illinois labor

expenditures;

For an accredited production

with Illinois production spending of $25,000,000 or less, no more than 2

nonresident actors' wages shall qualify as Illinois labor expenditures; and

For an accredited production

with Illinois production spending of more than $25,000,000, no more than 4

nonresident actors' wag

d in a

qualified position other than Actor shall qualify as Illinois labor

expenditures;

For an accredited production

with Illinois production spending of $25,000,000 or less, no more than 2

nonresident actors' wages shall qualify as Illinois labor expenditures; and

For an accredited production

with Illinois production spending of more than $25,000,000, no more than 4

nonresident actors' wages shall qualify as Illinois labor expenditures.

For production that commence on

or after July 1, 2025, wages paid to nonresidents shall qualify as Illinois

labor expenditures only under the following conditions:

For each of those accredited

productions the wages of not more than 13 nonresidents who are selected by the

accredited production and employed in a position other than Actor shall qualify

as Illinois labor expenditures;

for an accredited production

with Illinois production spending of less than $20,000,000, no more than 4

nonresident actors' wages shall qualify as Illinois labor expenditures; and

for an accredited production

with Illinois production spending of more than $20,000,000 and less than

$40,000,000, no more than 5 nonresident actors' wages shall qualify as Illinois

labor expenditures; and

for an accredited production

with Illinois production spending of $40,000,000 or more, no more than 6

nonresident actors' wages shall qualify as a Illinois labor expenditures.

paid for

services rendered in Illinois;

for accredited productions

commencing on or after June 16, 2025, "Illinois labor expenditure"

does not include:

above-the-line spending

exceeding 40% of the total Illinois production spending for the production,

unless the Department determines, through the process described in Section

528.40, that inclusion as an Illinois labor expenditure of above-the-line

spending for the production in an amount that exceeds 40% of the productions

total Illinois production spending is necessary for the production to meet the

conditions set forth in subsection (a) of Section 30

of the Act

;

above-the

he production,

unless the Department determines, through the process described in Section

528.40, that inclusion as an Illinois labor expenditure of above-the-line

spending for the production in an amount that exceeds 40% of the productions

total Illinois production spending is necessary for the production to meet the

conditions set forth in subsection (a) of Section 30

of the Act

;

above-the-line spending paid to

related parties that exceeds, in the aggregate, 12% of the total Illinois

production spending for the production; or

below-the-line spending paid to

a related party that exceeds the fair market value of the transaction.

[35

ILCS 16/10]

"Illinois Production Spending"

means the expenses incurred by the applicant

for an accredited production that

are reasonable under the circumstances, but does not include any monetary prize

of the cost of any non-monetary prize awarded pursuant to a production in

respect of a game, questionnaire, or contest

without limitation, unless

otherwise specified in this definition, all of the following

:

expenses to purchase, from

vendors within Illinois, tangible personal property that is used in the

accredited production

in Illinois;

expenses to acquire services,

from vendors in Illinois, for film production and

post-production (which

includes editing and processing) in Illinois;

airfare, if

purchased from an airline domiciled in Illinois;

for a production commencing

before July 1, 2022, compensation, not to exceed $100,000 for any one employee

of the applicant, for contractual or salaried employees who are Illinois

residents performing services with respect to the accredited production

in

Illinois

post-production (which

includes editing and processing) in Illinois;

airfare, if

purchased from an airline domiciled in Illinois;

for a production commencing

before July 1, 2022, compensation, not to exceed $100,000 for any one employee

of the applicant, for contractual or salaried employees who are Illinois

residents performing services with respect to the accredited production

in

Illinois. For a production commencing on or after July 1, 2022,

Illinois

labor expenditure

compensation, not to exceed $500,000 for any one

employee, for contractual or salaried employees who are Illinois residents or

nonresident employees, subject to the limitations set forth under Section 10 of

the Act; and

for a

production commencing on or after June 16, 2025, the fair market value of any

transaction that (i) is entered into between the taxpayer and a related party

or the taxpayer and an unrelated party, (ii) is for the accredited production,

and (iii) has terms that reflect the fair market value of the transaction.

[35 ILCS 16/10]

"Illinois Resident"

means an individual who is domiciled in this State during the accredited production.

Except in a case in which the applicant has actual knowledge, as shown in its

books and records, that an individual is not an Illinois resident, the

possession by an individual of a driver's license or other identification

issued by this State prior to the commencement of work by the individual on the

accredited production shall be sufficient proof that the individual is an

Illinois resident and the address on the license or identification shall be

deemed correct.

"Jobs Created and

Retained" shall be measured in full-time equivalent jobs.  In the case of

a person hired as an "extra", each person hired for each day shall be

deemed a full-time equivalent job for that day, based on the film industry

standard equivalency of a "hire", which is a per day, per person

standard

resident and the address on the license or identification shall be

deemed correct.

"Jobs Created and

Retained" shall be measured in full-time equivalent jobs.  In the case of

a person hired as an "extra", each person hired for each day shall be

deemed a full-time equivalent job for that day, based on the film industry

standard equivalency of a "hire", which is a per day, per person

standard.  In other words, when the film industry hires an "extra" it

considers each "extra" position to be a one day job that was created

to fill a particular position for a particular purpose for a particular time.

"Loan Out Company" means

a personal service corporation or other entity that is under contract with the

taxpayer to provide specified individual personnel, such as artists, crew,

actors, producers, or directors for the performance of services used directly

in a production, but does not include entities contracted with by the taxpayer

to provide goods or ancillary contractor services such as catering,

construction, trailers, equipment, or transportation.

[35 ILCS 16/10]

"Management Position"

means anyone in a supervisory or managerial position who has control over other

employees who report to that individual.  Management roles include, but are not

limited to, coordinators, directors, managers, supervisors, producers, masters

and department heads.

"Minority"

means a

person who is a citizen or lawful permanent resident of the United States and

who is:

American Indian or Alaska

Native (a person having origins in any of the original peoples of North and

South America, including Central America, and who maintains tribal affiliation

or community attachment);

Asian (a person having origins

in any of the original peoples of the Far East, Southeast Asia, or the Indian

Subcontinent, including, but not limited to, Cambodia, China, India, Japan,

Korea, Malaysia, Pakistan, the Philippine Islands, Thailand, and Vietnam);

Black or African American (a

person having origins in any of the black racial groups of A

tribal affiliation

or community attachment);

Asian (a person having origins

in any of the original peoples of the Far East, Southeast Asia, or the Indian

Subcontinent, including, but not limited to, Cambodia, China, India, Japan,

Korea, Malaysia, Pakistan, the Philippine Islands, Thailand, and Vietnam);

Black or African American (a

person having origins in any of the black racial groups of Africa);

Hispanic or Latino (a person of

Cuban, Mexican, Puerto Rican, South or Central American, or other Spanish

culture or origin, regardless of race); or

Native Hawaiian or Other

Pacific Islander (a person having origins in any of the original peoples of

Hawaii, Guam, Samoa, or other Pacific Islands).

[30 ILCS 575/2(A)(1)].

"Minority Owned

Business" means a

business

concern:

that is at least 51% owned by

one or more minority persons; or

in the case of a corporation,

at least 51% of the stock in which is owned by one or more minority persons;

and

the management and daily

business operations of which are controlled by one or more of the minority

individuals who own it.

[30 ILCS 575/2(A)(3)].

"Personal Service

Corporation" means a corporation the principal activity of which is the

performance of personal services and such services are substantially performed

by employee-owners.

''Production Staff and Crew"

means office and production staff, including, but not limited to, accountants,

coordinators, secretaries, camera, casting, construction, costume, electric,

grip, location, hair, make-up, props, swing gang, set decorating, sound, and

transportation.

"Post-Production" means

editing or processing of original content employing traditional, emerging or

new editing or processing techniques used for picture, sound and music

editorial, rerecording and mixing, visual effects, graphic design, original

scoring, animation, and musical composition

electric,

grip, location, hair, make-up, props, swing gang, set decorating, sound, and

transportation.

"Post-Production" means

editing or processing of original content employing traditional, emerging or

new editing or processing techniques used for picture, sound and music

editorial, rerecording and mixing, visual effects, graphic design, original

scoring, animation, and musical composition.

"Post-Production Staff and

Crew" means post-production staff, including, but not limited to, film

editor, post-production supervisor, colorist, visual effects producer, visual

effects creative director, visual effects supervisor, visual effects editor,

compositor, rotoscope artists, matte painter, sound designer, dialogue editor,

sound editor, re-recording mixer, music supervisor, composer, foley artist,

mixer, and music editor.

"Related Party" means a party

that is deemed to be related to the taxpayer by common ownership or control

according to generally accepted accounting principles ("GAAP") [35

ILCS 16/10] as set forth in Financial Accounting Standards Board ("FASB")

Accounting Standards Codification ("ASC") 850.

"State"

means the State of Illinois.

"Talent Related

Positions" means any speaking, background or extra roles that appear in

front of the camera.  Talent refers to on screen performers holding these

positions.

"Tax Credit

Certificate" means the tax credit certificate issued by the Department to

the applicant certifying that it has complied with all statutory requirements

of the Act and this Part and that it is entitled to a credit under the Act.

"Taxpayer" means any person

defined by, and subject to, the tax imposed by

the

Illinois

Income Tax Act [35 ILCS 5/1501(a)(18) and (a)(24)].

"Treasury Regulations"

means the rules of the U.S. Internal Revenue Service published at Title 26 of

the Code of Federal Regulations.

"Unrelated party" means

a party that is not a related party with respect to the taxpayer. [35 ILCS

16/10]

"Vendor in Illinois"

yer" means any person

defined by, and subject to, the tax imposed by

the

Illinois

Income Tax Act [35 ILCS 5/1501(a)(18) and (a)(24)].

"Treasury Regulations"

means the rules of the U.S. Internal Revenue Service published at Title 26 of

the Code of Federal Regulations.

"Unrelated party" means

a party that is not a related party with respect to the taxpayer. [35 ILCS

16/10]

"Vendor in Illinois".  Expenditures

for purchases of tangible personal property or services from a vendor in

Illinois shall mean:

Purchases of tangible personal

property for use in Illinois on an accredited production from a person who is

registered under the Illinois Retailers' Occupation Tax Act (ROTA) [35 ILCS

120].  A copy of the purchase receipt showing that the purchase was made at an Illinois location and that Illinois Retailers' Occupation Tax was paid shall be sufficient

proof that the purchase was made from a vendor in Illinois.  For tangible

personal property ordered by mail, telephone or internet, a copy of the

seller's ROTA registration certificate, along with a receipt showing that

Illinois Use Tax was collected by the vendor, shall be sufficient proof that

the purchase was made from a vendor in Illinois.  Documentation that shows that

Illinois Use Tax was collected by the vendor, but either does not show an Illinois address for the sale or is not accompanied by a ROTA registration certificate,

shall not be sufficient proof that the purchase was made from a vendor in Illinois.

The lease or rental of real

property located in Illinois for use in an accredited production, including

hotels or other lodging for employees working on the accredited production.

The lease or rental of an

automobile (as defined in the Illinois Automobile Renting Occupation and Use

Tax Act [35 ILCS 155]) for use in an accredited production on which the rentor

collects the Illinois Automobile Renting Occupation and Use Tax from the

rentee

n Illinois for use in an accredited production, including

hotels or other lodging for employees working on the accredited production.

The lease or rental of an

automobile (as defined in the Illinois Automobile Renting Occupation and Use

Tax Act [35 ILCS 155]) for use in an accredited production on which the rentor

collects the Illinois Automobile Renting Occupation and Use Tax from the

rentee.

The lease or rental of other

tangible personal property for use in an accredited production if the owner of

the property has paid Illinois Use Tax on the property.  A copy of the invoice

or receipt for the lease or rental showing an Illinois address for the lessor,

and showing that no other state's sales tax is collected from the lessee, shall

be sufficient proof that the transaction was with a vendor in Illinois.

The purchase of financial services

(including insurance and the borrowing of funds) from a lender or insurer whose

commercial domicile is in this State.

The purchase of other services

with respect to an accredited production from an Illinois resident or from a

person whose commercial domicile is in this State.  For purposes of this

provision only, the commercial domicile of a person is their business address

(as shown in the records of the applicant) in this State.

A vendor in Illinois that is a

corporation, limited partnership, limited liability company, or limited

liability partnership must register and remain an entity in good standing with

the Illinois Secretary of State, Department of Business Services, throughout the

duration of the production.

"Vendor Related Positions"

means jobs obtained or created through a subcontractor, which includes but is

not limited to security, janitorial, printing, florist, dry cleaners, and

limousine services

limited

liability partnership must register and remain an entity in good standing with

the Illinois Secretary of State, Department of Business Services, throughout the

duration of the production.

"Vendor Related Positions"

means jobs obtained or created through a subcontractor, which includes but is

not limited to security, janitorial, printing, florist, dry cleaners, and

limousine services.

"Virtual Production"

means a production methodology that combines traditional motion picture

production activities with digital technologies to create and integrate

real-time computer-generated imagery during pre-production or principal

photography.  Virtual production includes but is not limited to:

real time rendering software or

systems used to generate digital environment;

LED video walls, digital walls,

volume stages or similar display technologies;

Camera tracking, motion capture

performance capture, or similar technologies;

Augmented reality, mixed reality,

virtual reality, extended reality, or similar technologies; and

Virtual art departments or digital

previsualization tools.

Virtual production does not

include visual effects or computer-generated imagery created exclusively in

post-production.

"Wages" means all

compensation paid for services rendered by an employee in connection with an accredited

production, including health, life, and disability insurance premiums, FICA

taxes, pension contributions, expense reimbursement, and accrued vacation and

sick pay.

"Woman" means a

person who is a citizen or lawful permanent resident of the United States and who is of the female gender.

[30 ILCS 575/2(A)(2)]

"Women Owned

Business" means a business concern:

that is at least 51% owned by

one or more women; or

in the case of a corporation,

at least 51% of the stock in which is owned by one or more women; and

the management and daily

business operations of which are controlled by one or more of the women who own

it

. [30 ILCS 575/2(A)(4)]