The first phase of the prison reform movement, 1870 to 1900, began in the Midwest. Michigan led the way by establishing a prototype of the women's reformatory in the late 1860s.as a movement to reform the conditions under which women were incarcerated. This effort, which began about 1870, continues to influence women's prisons today.
Booklet IL-700-T (R-12/16) (Effective January 1, 2017) Page 5. Illinois Income Tax withholding at 3.75 percent (.0375) Based on allowances claimed on Form IL-W-4, Illinois Withholding Allowance Certificate.
The Illinois Income Tax is based, to a large extent, on the federal income tax code. S corporations are subject to the Personal Property Tax Replacement Income Tax (replacement tax), but do not pay regular Illinois income tax. The regular income tax is paid at the shareholder's level. Generally, income from an S corporation is passed on to the shareholders. The shareholders must include this income in their federal adjusted gross income (for individuals) or taxable income (for other taxpayers). This is the starting point for Illinois income tax purposes and where regular income tax is paid.