{"data":{"id":"us-il/65-ilcs-5-8-3-18","jurisdiction":"us-il","citation":"65 ILCS 5/8-3-18","heading":"A municipality, upon a majority vote of its governing authority, may abate taxes levied for corporate purposes under Section 8-3-1 in an amount not to exceed 50% of the donation by a taxpayer who donates not less than $10,000 to a qualified program. The abatement shall not exceed the tax extension on the taxpayer's real property for the levy year in which the donation is made.","body":"For purposes of this Section, \"qualified program\" means a facility or a program in an area designated as a target area by the governing authority of the municipality for the creation or expansion of job training and counseling programs, youth early care and education centers, congregate housing programs for senior adults, youth recreation programs, alcohol and drug abuse prevention, mental health counseling programs, domestic violence shelters, and other programs, facilities or services approved by the governing authority as qualified programs in a target area.","path":["CHAPTER 65 MUNICIPALITIES","Illinois Municipal Code."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=802\u0026ChapterID=14\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:23Z","sha256":"1be87804da7f3e54a2e78e395161ceb9d82247a80a586456e8be7d9f4df5b51e","source_id":"us-il","stale":false,"prev":"us-il/65-ilcs-5-8-3-17","next":"us-il/65-ilcs-5-8-3-19"},"notice":"GroundRules: Original legal text. Not legal advice."}