Illinois Adopts Child Performer Blocked Trust Deduction Law

Illinois Adopts Child Performer Blocked Trust Deduction Law

Illinois joins a handful of other states, including California and New York, in requiring that 15% of gross earnings for an unemancipated minor’s services as a performer be deducted into a trust account that is blocked from access absent court order until the minor reaches a certain age. In the case of Illinois, the minor trust deduction requirement applies to any unemancipated minors who are under 16 years old, which is younger than the typical threshold of 18 years old. Like California, the Illinois law exempts earnings of minors performing as background actors from the blocked trust deduction requirement.