{"data":{"id":"us-il/35-ilcs-16-40","jurisdiction":"us-il","citation":"35 ILCS 16/40","heading":"Amount and duration of the credit.","body":"The amount of the credit awarded under this Act is based on the amount of the Illinois labor expenditure and Illinois production spending approved by the Department for the production as set forth under Section 10. The duration of the credit may not exceed one taxable year.","path":["CHAPTER 35 REVENUE","Film Production Services Tax Credit Act of 2008."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=2972\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:19Z","sha256":"3dc479cfff637816f597b4e3d48ebbce40a64847877b6e860a9691e81ecf59dc","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-16-35","next":"us-il/35-ilcs-16-42"},"notice":"GroundRules: Original legal text. Not legal advice."}