BORDER COMMUNITY ZONES

Creates the Border Community Act. Provides that a municipality may, by ordinance, apply to the Department of Commerce and Economic Opportunity to be certified as a border community if all or part of the territory of the municipality is located within 10 miles of the border between Illinois and another state and the municipality meets other stated criteria. Amends the Illinois Income Tax Act to provide that an investment credit available to a River Edge Redevelopment Zone is also available within a border community. Creates a border community construction jobs credit. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act to provide an exemption for building materials to be incorporated into real property in a border community. Amends the Property Tax Code to create a property tax abatement for property located in a border community.