Research Areas
Illinois
Research
Multi-State Information that Includes Illinois
Studies and Reports
- Where Do State and Local Governments Concentrate Their Spending?, by Gerald Prante, October 29, 2009
- New Jersey and New York Counties Rank Highest in Property Tax, Louisiana Parishes Lowest, by Gerald Prante, October 28, 2009
- Updated State and Local Option Sales Tax, by Kail Padgitt, October 16, 2009
- Where Do State and Local Governments Get Their Tax Revenue?, by Gerald Prante, October 9, 2009
- 2010 State Business Tax Climate Index (Seventh Edition), by Kail Padgitt, September 22, 2009
- New Data and Research on State Governments on Tax Foundation Website , by TF Staff, September 21, 2009
- Sales Tax Holidays: Politically Expedient but Poor Tax Policy, by Mark Robyn, Micah Cohen and Joseph Henchman, August 26, 2009
- Corporate Taxes and Wages: Evidence from the 50 States, by Robert Carroll, August 6, 2009
- The Corporate Income Tax and Workers’ Wages: New Evidence from the 50 States, by Robert Carroll, August 3, 2009
- Some States Respond to Budget Shortfalls with Tax Increases, by Mark Robyn and Kail Padgitt, July 13, 2009
- The Effect of the Federal Cigarette Tax Increase on State Revenue, by Patrick Fleenor, April 1, 2009
- America Celebrates Tax Freedom Day, by Josh Barro, March 31, 2009
- States Use Gentle Hand in Taxing Timberland, by Travis Greaves, March 25, 2009
- Facts & Figures Handbook: How Does Your State Compare?, edited by Mark Robyn, February 24, 2009
- State Budget Shortfalls Present a Tax Reform Opportunity, by Joseph Henchman, February 11, 2009
- New Census Data on Property Taxes on Homeowners, by Gerald Prante and Mark Robyn, December 12, 2008
- Voters Will Consider Tax-Related Ballot Initiatives in 23 States, by Joseph Henchman, October 31, 2008
- Would the Proposed Bailout Affect Local Property Tax Collections?, by Joseph Henchman, September 29, 2008
- New Census Data on Property Taxes on Homeowners, by Gerald Prante, September 23, 2008
- State-Local Tax Burdens Dip As Income Growth Outpaces Tax Growth, by Gerald Prante, August 7, 2008
- Tax Foundation State and Local Tax Burden Estimates for 2008: An In-Depth Analysis and Methodological Overview, August 7, 2008
- County and City Income Taxes Clustered in States with Poor Tax Climates, by Joseph Henchman, July 11, 2008
- States Should Avoid Sales Taxes on Nonprofit Hospital Purchases, by Joseph Henchman, April 11, 2008
- Tax Freedom Day: A Description of Its Calculation and Answers to Some Methodological Questions, by TF Staff, March 26, 2008
- States Target Cell Phones for a Stealth, Burdensome Tax, by Joseph Henchman, January 18, 2008
- A State-by-State Estimate of Individual Income Tax Changes from Rangel?s ?Mother of All Reforms? Bill, by Gerald Prante, October 29, 2007
- Paying at the Pump: Gasoline Taxes in America, by Jonathan Williams, October 16, 2007
- New Census Data Shows Where Property Taxes Hit Homeowners Hardest, by Gerald Prante, September 12, 2007
- K-12 Spending More Reliant on Federal Government Since No Child Left Behind Act, by Gerald Prante, July 30, 2007
- Appropriation by Litigation: Estimating the Cost of Judicial Mandates for State and Local Education Spending, by Chris Atkins, July 26, 2007
- Most Americans Don?t Itemize on Their Tax Returns, by Gerald Prante, July 23, 2007
- Gambling with Tax Policy: States' Growing Reliance on Lottery Tax Revenue, by Alicia Hansen, July 3, 2007
- A State-by-State Estimate of the Impact of SCHIP Expansion and a 156 Percent Cigarette Tax Hike, by Gerald Prante, June 28, 2007
- Estimating Federal Tax Burdens for Major City Areas, Counties, and U.S. Congressional Districts, by Andrew Chamberlain and Gerald Prante, March 22, 2007
- Putting Taxes on the Map: Federal Tax Burdens by City, County, Congressional District and State, by Andrew Chamberlain and Gerald Prante, March 22, 2007
- Gross Receipts Taxes in State Government Finances: A Review of Their History and Performance, by John L. Mikesell, January 31, 2007
- Tax Pyramiding: The Economic Consequences of Gross Receipts Taxes, by Andrew Chamberlain and Patrick Fleenor, December 4, 2006
- Property Tax Collections Surged with Housing Boom, by Gerald Prante, December 1, 2006
- Increase in Child Tax Credit Sends Families with Many Children off the Tax Rolls, by Gerald Prante, October 10, 2006
- IRS Data Reveal Which States Benefited Most from 2001 and 2003 Tax Cuts, by Gerald Prante, October 4, 2006
- Establishing Physical Presence: Borders Online Case Reveals Court Disharmony in Applying Physical Presence Rules to State Sales Taxes, by Chris Atkins, September 26, 2006
- The Business Activity Tax Simplification Act: A Good Standard for Multi-State Business, by Chris Atkins, July 24, 2006
- Temporary Gasoline Tax Holidays: Relief for Motorists or Poor Tax Policy?, by Jonathan Williams and Andrew Chamberlain, July 10, 2006
- Federal Tax Burdens and Expenditures by State, by Curtis S. Dubay, March 16, 2006
- A Twentieth Century Tax in the Twenty-First Century: Understanding State Corporate Tax Systems, by Chris Atkins, September 30, 2005
- Paying for "Civilized Society" in the Global Marketplace: H.R. 1956's Physical Presence Rule Accurately Matches Taxes Paid and Benefits Received, by Chris Atkins, September 26, 2005
- Local, State and Federal Gas Taxes Consume 45.9 Cents Per Gallon on Average, by Jonathan Williams, September 13, 2005
- State Tax Collections and Rates, by Sumeet Sagoo, March 1, 2004
- State and Local Property Taxes, by Michael Lorelli, August 1, 2001
- State Tax Collections and Rates, by J. Scott Moody, March 1, 1999
- State Tax Rates and 1996 Collections, by J. Scott Moody, February 1, 1998
- State Tax Rates and 1995 Collections, by Arthur P. Hall, Ph.D., October 1, 1996
- State Tax Rates and 1994 Collections, by Arthur P. Hall, Ph.D., June 1, 1995
- The Taxation of Energy in the U.S.: Who Pays?, by Arthur P. Hall, Ph.D., March 1, 1994
- Current Issues in Local Government Finance, by Chris R. Edwards, March 1, 1994
- State Tax Rates and Collections in 1993, by Arthur P. Hall, Ph.D., January 1, 1994
- Survey of State Rates and Collections, by Chris R. Edwards, October 1, 1992
- Tax Review: The Honest Citizen's Guide to Revenue Sharing, by Henry Aaron, October 1, 1971
- State and Local Sales Taxes, by TF Staff, August 1, 1970
- Nontax Revenues, by TF Staff, December 1, 1968
- Medicaid: State Programs After Two Years, by TF Staff, June 1, 1968
- Urban Mass Transportation in Perspective, by TF Staff, April 1, 1968
- City Income Taxes, by TF Staff, December 1, 1967
- Public Financing of Higher Education, by TF Staff, February 1, 1966
- State Expenditure Controls: An Evaluation (Research Publication No. 3), by TF Staff, October 1, 1965
- State Expenditure Controls: An Evaluation (Government Finance Brief No. 2), by TF Staff, October 1, 1965
- Earmarked State Taxes, by TF Staff, June 1, 1965
- State Aid and Local Property Taxes, December 17, 1943
Commentaries
- CBPP Report Confuses Two Issues; Ignores Budget Reform Opportunity, by Joseph Henchman, January 8, 2009
- Revenue Neutrality: Taxing Peter to Give Tax Cuts to Paul?, by Chris Atkins, June 21, 2005
Data
- Property Tax on Owner-Occupied Housing, by County, Ranked by Property Taxes as a Percentage of Home Value, 2006-2008 (3-Year Average), October 28, 2009
- Property Tax on Owner-Occupied Housing, by County, Ranked by Property Taxes Paid, 2006-2008 (3-Year Average), , October 28, 2009
- Map: Sales Tax Average Rates, October 19, 2009
- Map: State Business Tax Climate Index, October 5, 2009
- Local Property Tax Collections Per Capita, Fiscal Year 2007 , October 4, 2009
- State Property Tax Collections Per Capita, Fiscal Year 2007 , October 4, 2009
- State and Local Property Tax Collections Per Capita by State, Fiscal Year 2007, October 4, 2009
- Map: Property Taxes on Owner-Occupied Housing by State, September 28, 2009
- Property Taxes on Owner-Occupied Housing by County, 2005 - 2008, Ranked by Taxes as Percentage of Home Value, September 22, 2009
- Property Taxes on Owner-Occupied Housing by State, 2004 - 2008, September 22, 2009
- State Business Tax Climate Index Rankings, 2006 - 2010 , September 22, 2009
- Property Taxes on Owner-Occupied Housing, by County, 2005 - 2008, Ranked by Property Taxes Paid, September 22, 2009
- State Business Tax Climate Index--Property Tax Index, 2010 , September 22, 2009
- State Business Tax Climate Index--Individual Income Tax Index, 2010 , September 22, 2009
- State Business Tax Climate Index-- Sales Tax Index, 2010, September 22, 2009
- State Business Tax Climate Index-- Corporate Tax Index, 2010, September 22, 2009
- State Business Tax Climate Index-- Unemployment Insurance Tax Index, 2010, September 22, 2009
- Major Components of the State Business Tax Climate Index, FY 2010 , September 22, 2009
- State Corporate Income Tax Rates, 2000-2009, July 10, 2009
- State Sales, Gasoline, Cigarette, and Alcohol Tax Rates by State, 2000-2009, July 10, 2009
- State Individual Income Tax Rates, 2000-2009, July 1, 2009
- Tax Freedom Day and Tax Burden, 1900-2009, March 31, 2009
- Tax Freedom Day by State, 2009, March 31, 2009
- State Debt Per Capita and as a Percentage of State GDP, Fiscal Year 2007 , February 10, 2009
- State and Local Debt Outstanding Per Capita, Fiscal Year 2006 , February 7, 2009
- State Corporate Income Tax Collections Per Capita and Per Household, Fiscal Year 2004-2007 , February 5, 2009
- State Individual Income Tax Collections Per Capita, Fiscal Year 2007 , February 5, 2009
- State Revenues Per Capita, Fiscal Year 2007 , February 5, 2009
- State Spending Per Capita, Fiscal Year 2007 , February 5, 2009
- State Surplus or Deficit Per Capita, Fiscal Year 2007 , February 5, 2009
- State Tax Collections Per Capita, Fiscal Year 2007 , February 5, 2009
- Income Per Capita by State, Fiscal Year 2008 , February 5, 2009
- State Selective Sales Tax Collections Per Capita, Fiscal Year 2007 , February 5, 2009
- State and Local Individual Income Tax Collections Per Capita and Per Household, Fiscal Year 2004-2006 , February 5, 2009
- State and Local Corporate Income Tax Collections Per Capita and Per Household, Fiscal Year 2006 , February 5, 2009
- State General Sales Tax Collections Per Capita, Fiscal Year 2007* , February 5, 2009
- Map: State Cigarette Tax Rates, 2009, January 27, 2009
- Implicit Tax Rates on State Lottery Sales by State, Fiscal Year 2007 , January 22, 2009
- Lottery Revenue as a Percentage of Own-Source Revenue by State, Fiscal Year 2007 , January 22, 2009
- State Lottery Sales Per Capita, Fiscal Year 2007 , January 22, 2009
- Property Tax on Owner-Occupied Housing, by County, Ranked by Property Taxes as a Percentage of Home Value*, 2005-2007 (3-Year Average), December 12, 2008
- Property Tax on Owner-Occupied Housing, by County, Ranked by Property Taxes Paid*, 2005-2007 (3-Year Average), December 12, 2008
- Map: State Excise Tax Rates on Beer, 2008, November 30, 2008
- Map: Combined State and Local Sales Tax Rates, 2008, November 30, 2008
- State Estate and Gift Tax Collections, by State and Per Capita, Fiscal Year 2007 , October 31, 2008
- National and State Corporate Income Tax Rates, U.S. States and OECD Countries, 2008 , August 13, 2008
- State and Local Tax Burdens: All Years, One State, 1977-2008, August 7, 2008
- State and Local Tax Burdens: All States, One Year, 1977-2008, August 7, 2008
- Summary of Federal Individual Income Tax Data by State, 2006 , August 1, 2008
- State and Local Revenues Per Capita and Per Household, Fiscal Year 2006 , July 20, 2008
- State and Local General Sales Tax Collections Per Capita and Per Household, Fiscal Year 2006 , July 20, 2008
- State and Local Tax Collections Per Capita and Per Household, Fiscal Year 2006 , July 20, 2008
- State and Local General Sales and Gross Receipts Tax Collections Per Capita and Per Household, Fiscal Year 2006 , July 20, 2008
- Local Wage, Income, and Occupational Privilege Taxes, 2008, July 15, 2008
- State and Local Spending Per Capita and Per Household, Fiscal Year 2006 , June 4, 2008
- State Government General Revenue* by Source, Fiscal Year 2006 , June 4, 2008
- Local Government General Revenue by Source, Fiscal Year 2006 , June 3, 2008
- State General Sales Tax Collections Per Capita and Per Household, Fiscal Year 2006 , June 3, 2008
- Tax Freedom Day by State, 1970-2009, March 26, 2008
- Links to State Individual Income Tax Forms, February 15, 2008
- State Revenues by Source, 1902-2005, February 3, 2008
- Corporate Income Taxes Paid by Congressional District, October 24, 2007
- Corporate Tax Burden by Metropolitan Statistical Area (MSA), 2005 , October 24, 2007
- Federal Taxes Paid vs. Federal Spending Received by State, 1981-2005 , October 19, 2007
- Federal Spending Received Per Dollar of Taxes Paid by State, 2005, October 9, 2007
- Itemization Rates by State, 2005, July 24, 2007
- State and Local Debt Per Capita, 2005, June 28, 2007
- General Sales Tax Collections by State, Fiscal Year 2006, June 28, 2007
- Toll Revenue vs. Motor Fuel Taxes by State, 2005, June 11, 2007
- State Motor Fuel Tax Collections by State, 2006, June 7, 2007
- State and Local Government General Revenue by Source, 2005, June 7, 2007
- Change in Per Capita State and Local Property Taxes from 2000 to 2005, May 15, 2007
- Federal Tax Burden by Major City Area (MSA), 2004, March 22, 2007
- Federal Tax Burden by County, 2004, March 22, 2007
- Federal Tax Burden by U.S. Congressional District, 2004, March 22, 2007
- Public Education Revenue by State and Source, Fiscal Year 2004, October 20, 2006
- Public Education Revenue by County and Source, Fiscal Year 2004, October 16, 2006
- Dates of Adoption of Major State Taxes, January 1, 2005
- State Tax Collections and Distribution by Source, FY2002, December 31, 2002
- State Tax Revenue Growth Compared to Income Growth by State, 1992-2002, December 21, 2002
Blog Posts
- Tax Foundation President Scott Hodge Discusses State Health Care Tax Increases on Cavuto, by Natasha Altamirano, November 16, 2009
- How Much Do States Spend on Education, Public Welfare, and Hospitals?, by TF Staff, October 29, 2009
- New Census Data: From 2006 to 2008, NY and NJ Counties Rank Highest in Property Taxes on Homeowners, by TF Staff, October 28, 2009
- Historical State and Local Revenue Sources, by Mark Robyn, October 28, 2009
- New Report from Rockefeller Institute Paints Bleak State Revenue Picture with 2nd Quarter Data, by William Ahern, October 15, 2009
- Monday Map: State Business Tax Climate Index, by Joseph Henchman, October 5, 2009
- Tax for Illinois, Ohio, Mexico, Wars, and Malls, by Joseph Henchman, October 1, 2009
- States Running Up Borrowing, by Joseph Henchman, September 30, 2009
- Monday Map: Property Taxes on Owner-Occupied Housing, By State, by Joseph Henchman, September 28, 2009
- Iowa Governor Wants a Review of All Tax Credits, by Mark Robyn, September 28, 2009
- Which States Are Best for Business?, by TF Staff, September 22, 2009
- Sales Tax Holidays Distort Consumer and Business Decisions, Provide Little Relief to Taxpayers, by TF Staff, August 26, 2009
- New Study: State Corporate Income Taxes Hurt Workers’ Wages, by TF Staff, August 3, 2009
- Tax Foundation Releases First-Ever Mid-Year Update of Facts & Figures, by TF Staff, July 29, 2009
- Parts of Cook County May Still Top the Sales Rate Tax List, by TF Staff, July 24, 2009
- Updates to State Individual Income Tax Rates Table, by Mark Robyn, July 14, 2009
- States Begin New Fiscal Year Following Many Tax Changes, by TF Staff, July 13, 2009
- Some States Approve Last Minute Budgets, by Joseph Henchman, July 1, 2009
- Nanny Tax Rap, by Matt Moon, May 7, 2009
- New Podcast: Ron Snell of the National Conference of State Legislatures - Addressing State Budget Shortfalls, by Matt Moon, May 6, 2009
- More Cool Visualizations of Tax Freedom Day, by Matt Moon, May 6, 2009
- New Podcast: Jonathan Williams of the American Legislative Exchange Council - Rich States, Poor States, by Matt Moon, April 29, 2009
- 4-D Animation of Tax Freedom Day by State, by Matt Moon, April 23, 2009
- New Podcast: Joseph Coletti of the John Locke Foundation - Tax Reform in North Carolina, by Matt Moon, April 22, 2009
- And the [News] Beat Goes On: Another Sampling of Media Coverage From a Busy Tax Week, by Matt Moon, April 16, 2009
- A Sampling of Tax Freedom Day Media Coverage, by Matt Moon, April 14, 2009
- Taxes vs. Fees: What's the Difference Between Bananas and Driver's Licenses? , by Matt Moon, April 13, 2009
- Tax Freedom Day® to Arrive April 13 in 2009, by TF Staff, March 31, 2009
- Quick Tax Quiz: History of State Individual Income Taxes, by Alicia Hansen, March 13, 2009
- Tax Foundation President on CNN Talking About State Tax Increases Across the Country, by Matt Moon, March 5, 2009
- Quick Tax Quiz: How to Calculate Property Tax Liability, by Alicia Hansen, February 22, 2009
- How Much Bigger Can Lotteries Get?, by Alicia Hansen, February 20, 2009
- New TF Report: State Budget Shortfalls Present a Tax Reform Opportunity, by TF Staff, February 11, 2009
- 2009 State Sales, Gasoline, Cigarette, and Alcohol Tax Rates, by Mark Robyn, January 29, 2009
- State of the State Addresses, by Alicia Hansen, January 29, 2009
- Property Taxes: If You Calculate It, They Will Come ... and the Best of the Blogosphere, by Matt Moon, December 16, 2008
- Beer Tax Map, by Joseph Henchman, November 25, 2008
- Sales Tax Rate Map, by Joseph Henchman, November 17, 2008
- Tax Foundation Report Looks At Ballot Initiatives in 23 States, by Joseph Henchman, October 31, 2008
- Which States Are Best for Business? 2009 State Business Tax Climate Index, by TF Staff, October 6, 2008
- Los Angeles Looks to Top Chicago's Sales Tax, by Bob Schmidt, August 14, 2008
- New State/Local Tax Burden Report Shows New Jersey Has Highest Tax Burden, Alaska Lowest, by TF Staff, August 7, 2008
- Nearly 8,000 Sales Taxes and 2 Fur Taxes: Reasons Why the Streamlined Sales Tax Project Shouldn't Be Quick to Declare Victory, by Joseph Henchman, July 28, 2008
- New Tax Foundation Report Looks at County and City Income Taxes, by Joseph Henchman, July 14, 2008
- State Government Revenue Up in First Quarter 2008, by Joseph Henchman, July 2, 2008
- States Seize $47 Million in Stimulus Checks for Back Taxes, by Joseph Henchman, June 9, 2008
- Film Tax Credits: Lower Taxes for Celebrities, Higher Taxes for You, by Joseph Henchman, May 30, 2008
- Municipal Bond Exclusions Help Shield High-Tax States From Tax Competition, by Joseph Henchman, May 27, 2008
- Telecom Taxes Have Run Amok, by William Ahern, April 30, 2008
- The Blood Exemption and Other Tales of Taxing Nonprofit Hospital Purchases, by Joseph Henchman, April 11, 2008
- Tax Freedom Day Will Arrive on April 23 in 2008, by TF Staff, March 26, 2008
- New Tax Foundation Study Shows Half of U.S. States Tax Businesses More Heavily than Any Other Nation Does, by TF Staff, March 18, 2008
- New Data on Tax Foundation Website, by TF Staff, March 7, 2008
- New State Business Tax Climate Index Released; Wyoming Is #1, by TF Staff, October 11, 2007
- Gas Tax Revenues Surge in the States, by Andrew Chamberlain, May 11, 2006
Podcasts
- Susan Urahn of the Pew Center on the States: States in Fiscal Peril, November 18, 2009
- Ron Snell of the National Conference of State Legislatures: Addressing State Budget Shortfalls, May 6, 2009
- Jonathan Williams of the American Legislative Exchange Council: Rich States, Poor States, April 29, 2009
- Joseph Coletti of the John Locke Foundation: Tax Reform in North Carolina, April 22, 2009
- Joseph Henchman of the Tax Foundation: State Budget Shortfalls Present Opportunities for Tax Reform, February 4, 2009
- Josh Culling of the National Taxpayers Union on Election Day Results of Tax-Related Ballot Initiatives, November 19, 2008
- Staff Economist Josh Barro on the 2009 State Business Tax Climate Index, October 22, 2008
- William Fox on the Merits of State Sales Taxes and Local Property Taxes, April 5, 2007
- John Mikesell on the Reemergence of Gross Receipts Taxes, January 16, 2007
- Gerald Prante on Soaring Property Tax Collections, December 19, 2006
- Tax Foundation Economists on the 2007 State Business Tax Climate Index, October 24, 2006
Media Coverage
- Tax Analysts Highlights Remarks of Tax Foundation Tax Counsel and Director of State Projects Joseph Henchman, November 2, 2009
- Bloomberg Reports on Tax Foundation Property Tax Data, October 28, 2009
- New York Times Interviews Tax Foundation Senior Economist Gerald Prante on Property Taxes, October 21, 2009
- Associated Press Interviews Tax Foundation Director of State Projects Joseph Henchman About State Budgets, October 15, 2009
- Stateline.org Article Quotes Tax Foundation Analyst Justin Higginbottom on Tax Amnesty Programs, September 17, 2009
- Video: Tax Foundation President on CNN Talking About State Tax Increases Across the Country, March 5, 2009
- Paul Begala Cites Data on Federal Taxes Paid vs. Spending Received in Commentary on CNN.com, February 16, 2009
- MSNBC.com Cites State-Local Tax Burden Report in Story on Stimulus, February 13, 2009
- CNN.com Cites Previous Report on City Income Taxes Clustering in States with Bad Business Tax Climates in Story About Executive Bonuses, January 30, 2009
- Video: Tax Foundation Staff Economist on CNN Discussing Property Taxes, January 23, 2009
- BusinessWeek Features State Business Tax Climate Index in Special Edition, December 29, 2008
- Video: Joseph Henchman on State Budget Shortfalls (C-SPAN Washington Journal), December 28, 2008
- Video: Tax Foundation Staff Economist on CNN Discussing Property Taxes, December 23, 2008
- The Epoch Times Features State Business Tax Climate Index and Research on Corporate Taxes, December 1, 2008
- U.S. News and World Report Uses Tax Freedom Day Data in Article on Low-Tax Places to Retire, November 25, 2008
- Video: Joseph Henchman on Transit Bailout (CNN), by Joseph Henchman, November 19, 2008
- Forbes Magazine Cites Tax Foundation Work on Property Taxes, October 20, 2008
- Wall Street Journal Developments Blog Highlights the 2009 State Business Tax Climate Index, October 8, 2008
- Wall Street Journal Lauds Tax Foundation's State-Local Tax Burden Study, September 13, 2008
- Video: Joseph Henchman on Sales Tax Holidays (Fox Business News), August 20, 2008
- The Wall Street Journal on Declining U.S. Competitiveness, August 15, 2008
- The Wall Street Journal on Cigarette Taxes, August 11, 2008
- Forbes on Gas Tax Holidays, July 30, 2008
- U.S. News & World Report on Americans' Incomes, July 25, 2008
- The Wall Street Journal on Property Taxes, June 11, 2008
- Christian Science Monitor on Tax Competition Among States, April 14, 2008
- Investor's Business Daily on Tax Freedom Day, April 14, 2008
- CNN Money on Deductions, Credits and Exemptions, March 2, 2008
