Illinois · Senate Bill 1745 · 104th General Assembly

TAX-FILM PRODUCTION CREDIT

SB 1745 Sponsored by Cristina Castro In committee

  1. Introduced Feb 5, 2025
  2. In committee Feb 5, 2025
  3. Passed the Senate Next
  4. Passed the House  
  5. To the governor  
  6. Became law  

What it does

The legislature's own summary of the bill, or its official long title.

Amends the Film Production Services Tax Credit Act of 2008. Provides that the term "Illinois labor expenditure" does not include: (1) above-the-line spending exceeding 40% of the total Illinois production spending for the production, unless the Department of Commerce and Economic Opportunity determines that the inclusion of such excess above-the-line spending is necessary for the production to be accredited; (2)…

Read the full title (159 words)

Amends the Film Production Services Tax Credit Act of 2008. Provides that the term "Illinois labor expenditure" does not include: (1) above-the-line spending exceeding 40% of the total Illinois production spending for the production, unless the Department of Commerce and Economic Opportunity determines that the inclusion of such excess above-the-line spending is necessary for the production to be accredited; (2) above-the-line spending paid to related parties that exceeds, in the aggregate, 12% of the total Illinois production spending for the production; or (3) below-the-line spending paid to a related party that exceeds the fair market value of the transaction. Defines "above-the-line spending" and "below-the-line spending". Provides that the term "Illinois production spending" includes 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 related to the accredited production, and (iii) has terms that reflect the fair market value of the transaction.

Every action

13 steps, oldest first, as the legislature records them.

Show the 5 earlier steps
  1. SenateFiled with Secretary by Sen. Cristina Castro
  2. SenateFirst Reading
  3. CommitteeReferred to Assignments · Senate Assignments
  4. CommitteeAssigned to Revenue · Senate Revenue
  5. SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. Cristina Castro
  1. CommitteeSenate Committee Amendment No. 1 Referred to Assignments · Senate Assignments
  2. CommitteeSenate Committee Amendment No. 1 Assignments Refers to Revenue · Senate Assignments
  3. SenateRule 2-10 Committee Deadline Established As April 11, 2025
  4. SenateRule 2-10 Committee Deadline Established As May 9, 2025
  5. SenateRule 2-10 Committee/3rd Reading Deadline Established As May 23, 2025
  6. SenateRule 2-10 Committee/3rd Reading Deadline Established As June 1, 2025
  7. CommitteeRule 3-9(a) / Re-referred to Assignments · Senate Assignments
  8. CommitteeSenate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments · Senate Assignments

Roll calls

No recorded votes on this bill yet.

Sponsors

The member who introduced it.

From Illinois's official records (www.ilga.gov), checked Nov 13, 2026. Text links go to the official versions; LegiList does not copy bill text.