# 14 Ill. Adm. Code 5280.528.71: Section 528.71 Approval/Denial of Tax Credit Certificate Request

> Illinois · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T14_P5280_S528_71

## Section

- **Citation:** 14 Ill. Adm. Code 5280.528.71
- **Heading:** Section 528.71 Approval/Denial of Tax Credit Certificate Request
- **Jurisdiction:** Illinois
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Illinois Administrative Code / Title 14  /  / Part 5280  / Section 528.71 Approval/Denial of Tax Credit Certificate Request

## Text

TITLE 14: COMMERCE
CHAPTER I: DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY
PART 528 ILLINOIS FILM PRODUCTION SERVICES TAX CREDIT PROGRAM
SECTION 528.71 APPROVAL/DENIAL OF TAX CREDIT CERTIFICATE REQUEST
Section 528.71  Approval/Denial of Tax Credit Certificate
Request
a)         When
the applicant submits its request for a tax credit certificate, the Department
will review and verify the applicant's final diversity hiring numbers for crew,
vendors and talent to determine whether it met the goals outlined in its diversity
plan before issuing the tax credit certificate.
b)         In
the event the applicant fails to meet the goals of its diversity plan, the applicant
must then demonstrate it made good-faith efforts in attempting to achieve its
diversity goals in order for the tax credit certificate request to be
approved.  Good-faith efforts that the Department will consider include, but
are not limited to, documentation demonstrating that the applicant communicated
(written correspondence, phone call, email, meetings) with minority, woman, and
disabled vendors and applicable unions, as well as talent and workforce
agencies/entities.  The applicant may also submit any other documentation
demonstrating its good-faith attempts to the Department for consideration.  If
appropriate documentation is unavailable, then, within the Department's
discretion, the applicant may be permitted to submit an affidavit attesting to
its good-faith efforts.
c)
Beginning July 1, 2024, taxpayers who have
been awarded a tax credit under the Act shall pay to the Department, after
determination of the tax credit amount but prior to the issuance of a tax
credit certificate, a fee equal to 2.5% of the credit amount awarded to the
taxpayer under the Act that is attributable to wages paid to nonresidents, and
an additional fee equal to 0.25% of the amount generated by subtracting the
credit amount attributable to wages paid to nonresidents from the total credit
amount awarded to the taxpayer
e tax credit amount but prior to the issuance of a tax
credit certificate, a fee equal to 2.5% of the credit amount awarded to the
taxpayer under the Act that is attributable to wages paid to nonresidents, and
an additional fee equal to 0.25% of the amount generated by subtracting the
credit amount attributable to wages paid to nonresidents from the total credit
amount awarded to the taxpayer.
[35 ILCS 16/46]
d)         No tax credit certificate shall be issued by
the Department until the total fees owed according to Section 528.71(c) have
been received by the Department.  [35 ILCS 16/46]

## Nearby sections

- [14 Ill. Adm. Code 5280.528.20 Section 528.20  Definitions](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T14_P5280_S528_20.md)
- [14 Ill. Adm. Code 5280.528.40 Section 528.40  Application Process and Requirements](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T14_P5280_S528_40.md)
- [14 Ill. Adm. Code 5280.528.70 Section 528.70  Request for Tax Credit Certificate](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T14_P5280_S528_70.md)
- [14 Ill. Adm. Code 5280.528.71 Section 528.71  Approval/Denial of Tax Credit Certificate Request](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T14_P5280_S528_71.md)
- [14 Ill. Adm. Code 5280.528.85 Section 528.85  Transfer of Tax Credit](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T14_P5280_S528_85.md)
- [14 Ill. Adm. Code 5280.528.86 Section 528.86  Illinois Production Workforce Development Fund](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T14_P5280_S528_86.md)
- [14 Ill. Adm. Code 5280.528.130 Section 528.130  Dispute Process](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T14_P5280_S528_130.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T14_P5280_S528_71. Check the current official text before relying on it. Not legal advice.