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Section shall be construed to require any taxpayer to have vegetative filter strips. (d) A joint report by the Department of Agriculture and the Department of Natural Resources concerning the effect and impact of vegetative filter strip assessment shall be submitted to the General Assembly by March 1, 2006. (e) This Section is repealed on December 31, 2031 December 31, 2026. (Source: P.A. 99-560, eff. 1-1-17; 99-916, eff. 12-30-16.) ARTICLE 825 Section 825-5. The Illinois Income Tax Act is amended by changing Sections 201, 220, 221, 231, and 242 as follows: (35 ILCS 5/201) Sec. 201. Tax imposed. (a) In general. A tax measured by net income is hereby imposed on every individual, corporation, trust and estate for each taxable year ending after July 31, 1969 on the privilege of earning or receiving income in or as a resident of this State. Such tax shall be in addition to all other occupation or privilege taxes imposed by this State or by any municipal corporation or political subdivision thereof. (b) Rates. The tax imposed by subsection (a) of this Section shall be determined as follows, except as adjusted by SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468