Revenue Policy

Illinois Should Decouple from Federal CARES Act Tax Breaks

Release: February 2, 2021

Part of the federal economic stimulus created under the Coronavirus Aid, Relief, and Economic Security (CARES) Act, involved increasing the tax relief businesses could claim under the existing net operating loss and excess business loss tax breaks. Among other things, the Cares Act made these tax cuts retroactive, meaning businesses can claim losses and reduce their tax liability for years in which the pandemic had no impact on their profitability. CTBA provides reasoning for supporting decoupling from Federal CARES Act Tax Breaks.

Good for Business: How Illinois Can Best Support Small Business

Release: April 7, 2014

Policy leaders across Illinois have identified supporting small businesses and entrepreneurship as key to reviving the state’s sluggish economy. And no wonder, given that over 99 percent of all businesses in Illinois are “small business” as defined by the Small Business Administration.  This Report, identifies best practices and policy initiatives decision makers can take to improve the state’s economy and aid small businesses in Illinois.

The Illinois Tax Climate

Release: April 17, 2007

Written supplement to oral testimony provided to the House Revenue Committee during its April 2007 subject matter hearing on tax fairness.

Fact Sheet: Gross Receipts Tax

Release: March 6, 2007

A Fact Sheet on the Gross Receipts Tax, which in general is a broad-based, low rate tax imposed on all income received by a business without any deductions for costs of doing business.