(320 ILCS 25/3.04)
(from Ch. 67 1/2, par. 403.04)
"Gross rent" means the total amount paid solely for the right to occupy
If the residence is a nursing or sheltered care home, "gross rent" means
the amount paid in a taxable year that is attributable to the cost of
housing, but not of meals or care, for the claimant in that home,
determined in accordance with regulations of the Department on Aging.
(Source: P.A. 96-804, eff. 1-1-10.)