Ill. Admin. Code tit. 14, pt. 532

Illinois Live Theater Production Tax Credit Program

AUTHORITY: Implementing and authorized by the Live Theater Production Tax Credit Act [35 ILCS 17]. SOURCE: Adopted at 37 Ill. Reg. 12028, effective July 12, 2013; amended at 49 Ill. Reg. 15946, effective December 4, 2025.DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY

532.10Purpose 532.20Definitions 532.30Live Theater Tax Credit Directives 532.40Live Theater Tax Credit Amount 532.50Application for Accredited Theater Production Certificate 532.60Approval/Denial of Accredited Theater Production Certificate 532.70Request for Theater Tax Credit Award 532.80Approval/Denial of Theater Tax Credit Award 532.90Calculation of Theater Tax Credit Award 532.100Live Theater Tax Credit Program Evaluation and Report to Illinois General Assembly 532.110Transfer of Theater Tax Credit Award 532.120Confidentiality of Documents and Record Retention Requirements