# Full Statutory Corpus: IL

## 35 ILCS 5/201: Illinois Individual Income Tax Rate
`35 ILCS 5/ > Article 2 > Section 201`

### English
Constitutionally mandated non-graduated flat income tax rate of 4.95% on net income of individuals, trusts, and estates.

### Español
Impuesto estatal no graduado a tasa fija del 4.95% sobre el ingreso neto de personas naturales, mandatado por la Constitución de Illinois.

## 35 ILCS 5/1501(a)(20): Definition of Resident
`35 ILCS 5/ > Article 15 > Section 1501(a)(20)`

### English
Defines resident as an individual who is in Illinois for other than a temporary or transitory purpose during the taxable year or who is domiciled in Illinois.

### Español
Define residente como persona en Illinois para fines no transitorios o temporales, o domiciliada en Illinois ausente temporalmente.

## 35 ILCS 5/301: Compensation and Nonresident Income Sourcing
`35 ILCS 5/ > Article 3 > Section 301`

### English
Rules for allocating and sourcing compensation and business income of nonresidents based on physical days of services performed within Illinois.

### Español
Reglas de asignación de ingresos y salarios de no residentes a Illinois basándose en servicios efectivamente prestados en el estado.
