# 86 Ill. Adm. Code 1000.APPENDIX: Section 1000.APPENDIX A Invest In Kids: The Five Regions of the State of Illinois

> Illinois · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S1000_APPENDIX

## Section

- **Citation:** 86 Ill. Adm. Code 1000.APPENDIX
- **Heading:** Section 1000.APPENDIX A Invest In Kids: The Five Regions of the State of Illinois
- **Jurisdiction:** Illinois
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Illinois Administrative Code / Title 86 REVENUE / CHAPTER I: DEPARTMENT OF REVENUE / Part 1000 INVEST IN KIDS ACT / Section 1000.APPENDIX A   Invest In Kids: The Five Regions of the State of Illinois

## Text

Section 1000.APPENDIX
A   Invest In Kids: The Five Regions of the State of Illinois
This Appendix A sets forth the 5 regions into which the
State of Illinois will be divided for purposes of awarding income tax credits
under the Invest in Kids Act in a manner that is geographically proportionate
to enrollment in recognized non-public schools.
a)         Region 1 consists of the
following county:  Cook;
b)         Region
2 consists of the following counties:  Boone, Carroll, DeKalb, DuPage, Jo
Daviess, Kane, Kendall, Lake, Lee, McHenry, Ogle, Stephenson and Winnebago;
c)         Region
3 consists of the following counties:  Bureau, Fulton, Grundy, Hancock,
Henderson, Henry, Iroquois, Kankakee, Knox, LaSalle, Marshall, McDonough,
Mercer, Peoria, Putnam, Rock Island, Stark, Tazewell, Warren, Whiteside and
Will;
d)         Region
4 consists of the following counties:  Adams, Brown, Calhoun, Cass, Champaign,
Clark, Coles, Cumberland, De Witt, Douglas, Edgar, Ford, Greene, Jersey,
Livingston, Logan, Macon, Macoupin, Mason, McLean, Menard, Morgan, Moultrie,
Piatt, Pike, Sangamon, Schuyler, Scott, Vermilion and Woodford; and
e)         Region
5 consists of the following counties:  Alexander, Bond, Christian, Clay,
Clinton, Crawford, Edwards, Effingham, Fayette, Franklin, Gallatin, Hamilton,
Hardin, Jackson, Jasper, Jefferson, Johnson, Lawrence, Madison, Marion, Massac,
Monroe, Montgomery, Perry, Pope, Pulaski, Randolph, Richland, Saline, Shelby,
St. Clair, Union, Wabash, Washington, Wayne, White and Williamson.

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- [86 Ill. Adm. Code 1000.APPENDIX Section 1000.APPENDIX  A   Invest In Kids: The Five Regions of the State of Illinois](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S1000_APPENDIX.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S1000_APPENDIX. Check the current official text before relying on it. Not legal advice.