IL HB3616

Amends the Film Production Services Tax Credit Act of 2008 to prohibit accredited productions that include intense or persistent depictions of firearm violence from qualifying for the tax credit.

Defines "intense or persistent depictions of firearm violence" as one or more depictions of a firearm being used to commit violence that would typically result in an "R" rating from the Motion Picture Association of America based on violence.

Requires the Department of Commerce and Economic Opportunity to adopt rules defining firearm violence using Motion Picture Association of America's classification and rating rules as guidance.

Requires applicants for productions accredited on or after the effective date to certify their production will not include intense or persistent depictions of firearm violence and agree to credit recapture if noncompliance is found.

Authorizes the Department of Revenue to recapture the entire tax credit amount previously awarded if a taxpayer fails to comply because the production includes intense or persistent depictions of firearm violence after exhausting administrative remedies.