2-1107.1.Jury instruction in tort actions.
Article II. Civil Practice · Part 11. Trial · Last amended 1995 · Last verified July 20, 2026
The official Illinois Compiled Statutes database prints two separate versions of this section — a Public Act later held unconstitutional alongside the text as it read before that amendment; both are shown below.
Full Text of 735 ILCS 5/2-1107.1
Plain-English Summary
Only the current version of this section requires a tax instruction. Added by P.A. 89-7 and applying to causes of action filed on or after its 1995 effective date, it covers negligence or product liability based on any theory or doctrine, and requires the court to instruct the jury in writing, to the extent that it is true, that any award of compensatory or punitive damages will not be taxed under federal or state income tax law. It then tells the court not to instruct the jury about the greater-than-50%-fault bar or about any cap on non-economic or punitive damages -- those limits are for the judge to apply after the verdict, by denying recovery or reducing an award as needed.
The earlier version, from P.A. 84-1431, contains no tax instruction whatsoever. It reaches only product-liability claims based on strict tort liability, not any theory or doctrine, and takes the opposite approach on fault: it affirmatively requires the court to instruct the jury that the defendant must be found not liable if the plaintiff's contributory fault exceeds 50% of the proximate cause. Under that older rule, the jury applies the more-than-50%-fault bar directly; under the current rule, the judge applies it after the verdict and the jury never hears about it.
Which version governs a given case turns on timing: the 1995 amendment states expressly that it applies to causes of action filed on or after its effective date, so the earlier version continues to govern causes of action filed before then.
Frequently Asked Questions
Must the jury be told that damages awards aren't taxed?
Only under the current version. The earlier version, from P.A. 84-1431, contains no tax instruction at all -- it instructs the jury only on the 50%-fault bar.
Does the jury get told about the 50%-fault bar to recovery?
It depends on which version applies. The earlier version has the court instruct the jury directly on that bar; the current version keeps it from the jury, and the judge applies it after the verdict.
Does the current version apply to negligence claims generally, or just product liability?
It applies to negligence and product liability based on any theory or doctrine, broader than the earlier version's strict-liability-only reach.
Which version applies to my case?
The 1995 version applies to causes of action filed on or after its effective date; the earlier version governed causes of action filed before then.
Does the jury hear about caps on non-economic or punitive damages?
No. Under the current version the court does not instruct on those limits; the judge reduces any excessive award after judgment instead.