By Paul Berks Deputy General Counsel Illinois Department of Revenue

1. April 25, 2013
Paul Berks, Deputy General Counsel
Illinois Department of Revenue

2.  Purpose
 Implementation
 Frequently Asked Questions
 Compliance

3.  Are Tax Incentives Furthering Public Policy Goals?
 Do The Benefits of the Tax Incentives Outweigh the
Costs?
 GOOD GOVERNMENT PROJECT: The State Should
Know Whether Its Programs Are Working and What
They Cost.

9.  How do you calculate full time employees?
◦ Take all the people who work at the site (include
employees, contractors, hourly, salaried, etc . . .)
◦ Divide total hours worked by 1820
 How do we account for residential projects?
◦ You don’t because you can’t – no tracking, owners
not always aware of benefits
◦ NEXT YEAR: building material exemption
certificates include a reporting requirement

10.  What is a “retained job?”
◦ Retained jobs means any full-time equivalent job
preserved at a specific facility or site, that was
threatened to be lost by a specific and
demonstrable threat, that is specified in the
application for development assistance.

11.  Over 2/3 compliance rate – Thank
you.
 31 Zone Administrators have not
filed reports
Centralia Area

12. Chicago Heights

13.  Chicago I
 Chicago II
 Chicago III
 Chicago IV
 Chicago V
 Chicago VI

14.  Des Plaines River Valley
 East St. Louis Area
 Elgin

15.  Ford Heights/Sauk Village
 Freeport/Stephenson County
 Greenville/Smithboro

16.  Jackson County
 Lawrenceville/Lawrence County
 Macoupin County
 Massac County

17.  Maywood
 Montgomery County
 Perry
 Quad Cities

18.  Robinson/Crawford County
 Salem/Marion County
 Saline County

19.  South Beloit/Rockton/Winnebago
County
 Streator Area
 Summit/Bedford Park

20.  Vandalia/Fayette
County/Brownstown
 Waukegan/North Chicago
 Western Illinois Economic
Development Authority

21.  Tax.illinois.gov (look for “EZ Reporting” Tab)
 E-mail address
 Last Resort: Call or e-mail me: Paul
Berks, (312)814-4680 ;
paul.berks@illinois.gov