{"data":{"id":"us-il/35-ilcs-746-47-5","jurisdiction":"us-il","citation":"35 ILCS 746/47-5","heading":"Definition.","body":"As used in this Act, \"person\" means an individual who is: (i) a United States national who has been unlawfully or wrongfully detained abroad, as determined under 22 U.S.C. 1741; or (ii) a United States national who has been taken hostage abroad, as determined pursuant to the findings of the Hostage Recovery Fusion Cell, as described in 22 U.S.C. 1741b.","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":"8c77beb48ec5f078b24b41c51ce5cee4da15bb1117262ee6d6c860718cc3ac6e","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-746-47-1","next":"us-il/35-ilcs-746-47-10"},"notice":"GroundRules: Original legal text. Not legal advice."}