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shall be equal to: (1) the amount computed under subsection (a), without regard to this subsection (e), or if that amount is positive, zero; (2) minus an amount equal to the amount computed under subsection (a), without regard to this subsection (e), minus the amount that would be computed under subsection (a) if the taxpayer's federal taxable income were computed without regard to Section 860E of the Internal Revenue Code and without regard to this subsection (e). The modification in this subsection (e) is exempt from the provisions of Section 250. (Source: P.A. 102-16, eff. 6-17-21; 102-669, eff. 11-16-21; 103-592, eff. 6-7-24.) (35 ILCS 5/1101) (from Ch. 120, par. 11-1101) Sec. 1101. Lien for Tax. (a) If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to tax, or assessable penalty, together with any costs that may accrue in addition thereto) shall be a lien in favor of the State of Illinois upon all property and rights to property, whether real or personal, belonging to such person. (b) Unless another date is specifically fixed by law, the lien imposed by subsection (a) of this Section shall arise at SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468