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.
Illinois has state sales tax of 6.25%, and allows local governments to collect a local option sales tax of up to 4.75%. There are a total of 914 local tax jurisdictions across the state, collecting an average local tax of 1.299%. Click here for a larger sales tax map, or here for a sales tax table. Combined with the state sales tax, the highest sales tax rate in Illinois is 11.00% in the city of River Grove.