Ill. Admin. Code tit. 86, pt. 1000

Invest in Kids Act

AUTHORITY: Implementing and authorized by the Invest in Kids Act [35 ILCS 40]. SOURCE: Adopted by emergency rulemaking at 41 Ill. Reg. 14270, effective November 13, 2017, for a maximum of 150 days; emergency expired April 11, 2018; adopted at 42 Ill. Reg. 20510, effective October 31, 2018; amended at 46 Ill. Reg. 10924, effective June 7, 2022; amended at 47 Ill. Reg. 5291, effective March 21, 2023.DEPARTMENT OF REVENUE

1000.100Definitions 1000.200Invest in Kids Act: Program Overview and Award of Credits 1000.250Electronic Notice and Filing Requirements; Books and Records 1000.300Scholarship Granting Organization: Approval to Issue Certificates of Receipt 1000.400Taxpayer Contribution Authorization Certificates 1000.500Scholarship Granting Organizations: Issuance of Certificates of Receipt 1000.600Scholarship Granting Organizations: Issuance of Scholarships 1000.700Qualified Schools Responsibilities 1000.800Custodian and Student Responsibilities 1000.900Scholarship Granting Organizations: Reports 1000.1000Scholarship Granting Organizations: Annual Recertification; Revocation 1000.APPENDIX AInvest In Kids: The Five Regions of the State of Illinois