Article I of the United States Constitution created and empowered our legislative branch of government. The United States Congress leads the legislative branch. Congress includes both the House of Representatives and the Senate. Generally speaking, Congress makes our laws.
Illinois income tax is levied at a flat 3% rate regardless of income level. A deduction of $2,000 is allowed for each exemption claimed on your federal return. You can also receive an additional $1,000 exemption if you or your spouse is 65 or older, legally blind, or both.
You can learn more about how the Illinois income tax compares to other states' income taxes by visiting our map of income taxes by state. The Illinois income tax was lowered from 5% to 3.75% in 2015. Previously, the tax rate was raised from 3% to 5% in early 2011 as part of a statewide plan to reduce deficits.