{"data":{"id":"us-il/35-ilcs-746-47-30","jurisdiction":"us-il","citation":"35 ILCS 746/47-30","heading":"Home rule preemption.","body":"This Act is a denial and limitation of home rule powers and functions in accordance with subsection (i) of Section 6 of Article VII of the Illinois Constitution. A home rule unit may not impose any tax liability, or any interest or penalty thereof, inconsistent with this Act.","path":["CHAPTER 35 REVENUE","American Hostage Tax Liability Postponement Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=4600\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"6090d0529984338b3ffd76ad8dda26b96e4947e98f30853391e7756f20c25791","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-746-47-25","next":"us-il/35-ilcs-746-47-35"},"notice":"GroundRules: Original legal text. Not legal advice."}