{"data":{"id":"us-il/35-ilcs-128-1-155","jurisdiction":"us-il","citation":"35 ILCS 128/1-155","heading":"Sunset of exemptions, credits, and deductions.","body":"The application of every exemption, credit, and deduction against tax imposed by this Act that becomes law after the effective date of this Act shall be limited by a reasonable and appropriate sunset date. A taxpayer is not entitled to take the exemption, credit, or deduction beginning on the sunset date and thereafter. If a reasonable and appropriate sunset date is not specified in the Public Act that creates the exemption, credit, or deduction, a taxpayer shall not be entitled to take the exemption, credit, or deduction beginning 5 years after the effective date of the Public Act creating the exemption, credit, or deduction and thereafter.","path":["CHAPTER 35 REVENUE","Cigarette Machine Operators' Occupation Tax Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=3415\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"3f47a7dfed4cedc760926ad93a7e475ccfb1ece4c5615c52a2d7c2cb59577a17","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-128-1-150","next":"us-il/35-ilcs-128-1-160"},"notice":"GroundRules: Original legal text. Not legal advice."}