Illinois Local Government Income Tax Distributions And Foregone Revenue

A dataset shows annual income tax disbursements to Illinois local governments and calculates hypothetical foregone revenue under different tax rates. It covers fiscal years from at least 2012 to 2025, based on Illinois Department of Revenue data. The dataset is hosted by data.cityofchicago.org and was last updated in March 2026.

Use Cases

• Analyze trends in actual LGDF disbursements (`fy_total`) over time (`fy`) for specific `local_government` entities.
• Compare hypothetical `foregone_revenue` under different tax rates (e.g., `foregone_revenue_7`, `foregone_revenue_9`) against actual receipts.
• Model the fiscal impact of changes in the `actual_rate` on municipal budgets across Illinois.
• Assess the distributional effects of population-weighted tax allocation by correlating disbursements with government unit names.

Strengths

• Covers multiple fiscal years (`fy`), spanning at least from 2012 to 2025.
• Includes calculated counterfactual revenue scenarios (`foregone_revenue_7` through `foregone_revenue_11`).
• Derived from the authoritative Illinois Department of Revenue disbursements database.

Limitations

• Projections are estimates and may not account for final audit adjustments.
• The exact number of rows and total size of the dataset are unknown.
• Geographic scope is limited exclusively to the state of Illinois.

Provenance

Source

Illinois Department of Revenue's Income Tax, Local Use Tax, and Cannabis Use Tax Disbursements database.

Collection Method

Calculations based on official disbursement data and hypothetical tax rates.

Time Range

Fiscal years from at least 2012 to 2025.

Freshness

Last updated March 2026.

Geography

State of Illinois, USA.