Illinois Compiled Statutes
35 ILCS 10/ - Economic Development for a Growing Economy Tax Credit Act.
Article 5 - Economic Development for a Growing Economy Tax Credit Act

(35 ILCS 10/Art. 5 heading)

 
(35 ILCS 10/5-1)
Sec. 5-1.
Short title.
This Article may be cited as the Economic Development for a Growing Economy Tax Credit Act.

(Source: P.A. 91-476, eff. 8-11-99.)
 
(35 ILCS 10/5-3)
Sec. 5-3.
Purpose.
The General Assembly finds that the Illinois economy,
although currently strong, is
still highly vulnerable to other states and nations that have major financial
incentive programs for medium-sized and large firm relocations. Because of the
incentive programs of these
competitor locations, Illinois
must move aggressively with new business development investment tools so that
Illinois is more
competitive in site location decision-making. The State must not only continue
to work with firms to help
them locate their new plants and facilities in Illinois but also must provide
competitive investment location
tax credits in support of the location and expansion of medium-sized and large
operations of commerce
and industry. In an increasingly global economy, Illinois' long-term
development would benefit from
rational, strategic use of State resources in support of business development
and growth.

(Source: P.A. 91-476, eff. 8-11-99.)
 
(35 ILCS 10/5-5)
Sec. 5-5. Definitions. As used in this Act:
"Agreement" means the Agreement between a Taxpayer and the Department under
the provisions of Section 5-50 of this Act.
"Applicant" means a Taxpayer that is operating a business located or that
the Taxpayer plans to locate within the State of Illinois and that is engaged
in interstate or intrastate commerce for the purpose of manufacturing,
processing, assembling, warehousing, or distributing products, conducting
research and development, providing tourism services, or providing services
in interstate commerce, office industries, or agricultural processing, but
excluding retail, retail food, health, or professional services.
"Applicant" does not include a Taxpayer who closes or
substantially reduces an operation at one location in the State and relocates
substantially the same operation to another location in the State. This does
not prohibit a Taxpayer from expanding its operations at another location in
the State, provided that existing operations of a similar nature located within
the State are not closed or substantially reduced. This also does not prohibit
a Taxpayer from moving its operations from one location in the State to another
location in the State for the purpose of expanding the operation provided that
the Department determines that expansion cannot reasonably be accommodated
within the municipality in which the business is located, or in the case of a
business located in an incorporated area of the county, within the county in
which the business is located, after conferring with the chief elected
official of the municipality or county and taking into consideration any
evidence offered by the municipality or county regarding the ability to
accommodate expansion within the municipality or county.
"Credit" means the amount agreed to between the Department and Applicant
under this Act, but not to exceed the lesser of: (1) the sum of (i) 50% of the Incremental Income Tax attributable to
New Employees at the Applicant's project and (ii) 10% of the training costs of New Employees; or (2) 100% of the Incremental Income Tax attributable to
New Employees at the Applicant's project. However, if the project is located in an underserved area, then the amount of the Credit may not exceed the lesser of: (1) the sum of (i) 75% of the Incremental Income Tax attributable to
New Employees at the Applicant's project and (ii) 10% of the training costs of New Employees; or (2) 100% of the Incremental Income Tax attributable to
New Employees at the Applicant's project. If an Applicant agrees to hire the required number of New Employees, then the maximum amount of the Credit for that Applicant may be increased by an amount not to exceed 25% of the Incremental Income Tax attributable to retained employees at the Applicant's project; provided that, in order to receive the increase for retained employees, the Applicant must provide the additional evidence required under paragraph (3) of subsection (b) of Section 5-25.
"Department" means the Department of Commerce and Economic Opportunity.
"Director" means the Director of Commerce and Economic Opportunity.
"Full-time Employee" means an individual who is employed for consideration
for at least 35 hours each week or who renders any other standard of service
generally accepted by industry custom or practice as full-time employment. An individual for whom a W-2 is issued by a Professional Employer Organization (PEO) is a full-time employee if employed in the service of the Applicant for consideration for at least 35 hours each week or who renders any other standard of service generally accepted by industry custom or practice as full-time employment to Applicant.
"Incremental Income Tax" means the total amount withheld during the taxable
year from the compensation of New Employees and, if applicable, retained employees under Article 7 of the Illinois
Income Tax Act arising from employment at a project that is the subject of an
Agreement.
"New Construction EDGE Agreement" means the Agreement between a Taxpayer and the Department under the provisions of Section 5-51 of this Act.
"New Construction EDGE Credit" means an amount agreed to between the Department and the Applicant under this Act as part of a New Construction EDGE Agreement that does not exceed 50% of the Incremental Income Tax attributable to New Construction EDGE Employees at the Applicant's project; however, if the New Construction EDGE Project is located in an underserved area, then the amount of the New Construction EDGE Credit may not exceed 75% of the Incremental Income Tax attributable to New Construction EDGE Employees at the Applicant's New Construction EDGE Project.
"New Construction EDGE Employee" means a laborer or worker who is employed by an Illinois contractor or subcontractor in the actual construction work on the site of a New Construction EDGE Project, pursuant to a New Construction EDGE Agreement.
"New Construction EDGE Incremental Income Tax" means the total amount withheld during the taxable year from the compensation of New Construction EDGE Employees.
"New Construction EDGE Project" means the building of a Taxpayer's structure or building, or making improvements of any kind to real property. "New Construction EDGE Project" does not include the routine operation, routine repair, or routine maintenance of existing structures, buildings, or real property.
"New Employee" means:
"Noncompliance Date" means, in the case of a Taxpayer that is not complying
with the requirements of the Agreement or the provisions of this Act, the day
following the last date upon which the Taxpayer was in compliance with the
requirements of the Agreement and the provisions of this Act, as determined
by the Director, pursuant to Section 5-65.
"Pass Through Entity" means an entity that is exempt from the tax under
subsection (b) or (c) of Section 205 of the Illinois Income Tax Act.
"Professional Employer Organization" (PEO) means an employee leasing company, as defined in Section 206.1(A)(2) of the Illinois Unemployment Insurance Act.
"Related Member" means a person that, with respect to the Taxpayer during
any portion of the taxable year, is any one of the following:
"Startup taxpayer" means a corporation, partnership, or other entity incorporated or organized no more than 5 years before the filing of an application for an Agreement that has never had any Illinois income tax liability, excluding any Illinois income tax liability of a Related Member which shall not be attributed to the startup taxpayer.
"Taxpayer" means an individual, corporation, partnership, or other entity
that has any Illinois Income Tax liability.
Until July 1, 2022, "underserved area" means a geographic area that meets one or more of the following conditions:
On and after July 1, 2022, "underserved area" means a geographic area that meets one or more of the following conditions:
 
(35 ILCS 10/5-10)
Sec. 5-10. Powers of the Department. The Department, in
addition to those powers
granted under the Civil Administrative Code of Illinois, is granted and shall
have all the powers necessary
or convenient to carry out and effectuate the purposes and provisions of this
Act, including, but not limited
to, power and authority to:
(a) Promulgate procedures, rules, or regulations deemed necessary and
appropriate for the
administration of the programs; establish forms for applications,
notifications, contracts, or any other
agreements; and accept applications at any time during the year.
(b) Provide and assist Taxpayers pursuant to the
provisions of this Act, and
cooperate with Taxpayers that are parties to Agreements
to promote, foster, and
support economic development, capital investment, and job creation or retention
within the State.
(c) Enter into agreements and memoranda of understanding for participation
of and engage in
cooperation with agencies of the federal government, local units of government,
universities, research
foundations or institutions, regional economic development corporations, or
other organizations for the
purposes of this Act.
(d) Gather information and conduct inquiries, in the manner and by the
methods as it deems desirable,
including without limitation, gathering information with respect to
Applicants for the
purpose of making any designations or certifications necessary or desirable or
to gather information to
assist the Department with any recommendation or guidance in the furtherance of
the purposes of this Act.
(e) Establish, negotiate and effectuate any term, agreement or other
document with any person,
necessary or appropriate to accomplish the purposes of this Act; and to
consent, subject to the provisions
of any Agreement with another party, to the modification or restructuring of
any Agreement to which the
Department is a party.
(f) Fix, determine, charge, and collect any premiums, fees, charges, costs,
and expenses from Applicants,
including, without limitation,
any
application fees,
commitment fees, program fees, financing charges, or publication fees as deemed
appropriate to pay
expenses necessary or incident to the administration, staffing, or operation in
connection with the
Department's activities under this Act, or for preparation,
implementation, and
enforcement of the terms of the Agreement, or for consultation, advisory and
legal fees, and other costs;
however, all fees and expenses incident thereto shall be the responsibility of
the Applicant.
(g) Provide for sufficient personnel to permit administration, staffing,
operation, and related support
required to adequately discharge its duties and responsibilities described in
this Act from funds made
available through charges to Applicants
or from funds as
may be appropriated by the General Assembly for the administration of this Act.
(h) Require Applicants, upon written request, to
issue any necessary
authorization to the appropriate federal, state, or local authority for the
release of information concerning a
project being considered under the
provisions of this Act, with the
information requested to include, but not be limited to, financial reports,
returns, or records relating to the
Taxpayers' or its project.
(i) Require that a Taxpayer shall at all times
keep proper books
of record and account in accordance with generally accepted accounting
principles consistently applied,
with the books, records, or papers related to the Agreement in the custody or
control of the Taxpayer open for
reasonable Department inspection and audits, and including, without limitation,
the making of copies of the
books, records, or papers, and the inspection or appraisal of any of the
Taxpayer or project assets.
(j) Take whatever actions are necessary or appropriate to protect the
State's interest in the
event of bankruptcy, default, foreclosure, or noncompliance with the terms and
conditions of financial
assistance or participation required under this Act, including the power to
sell, dispose, lease, or rent, upon
terms and conditions determined by the Director to be appropriate, real or
personal property that the
Department may receive as a result of these actions.

(Source: P.A. 102-330, eff. 1-1-22.)
 
(35 ILCS 10/5-15)
Sec. 5-15. Tax Credit Awards. Subject to the conditions set forth in this
Act, a Taxpayer is
entitled to a Credit against or, as described in subsection (g) of this Section, a payment towards taxes imposed pursuant to subsections (a) and (b)
of Section 201 of the Illinois
Income Tax Act that may be imposed on the Taxpayer for a taxable year beginning
on or
after January 1, 1999,
if the Taxpayer is awarded a Credit by the Department under this Act for that
taxable year.
(a) The Department shall make Credit awards under this Act to foster job
creation and retention in Illinois.
(b) A person that proposes a project to create new jobs in Illinois must
enter into an Agreement with the
Department for the Credit under this Act.
(c) The Credit shall be claimed for the taxable years specified in the
Agreement.
(d) The Credit shall not exceed the Incremental Income Tax attributable to
the project that is the subject of the Agreement.
(e) Nothing herein shall prohibit a Tax Credit Award to an Applicant that uses a PEO if all other award criteria are satisfied.
(f) In lieu of the Credit allowed under this Act against the taxes imposed pursuant to subsections (a) and (b) of Section 201 of the Illinois Income Tax Act for any taxable year ending on or after December 31, 2009, for Taxpayers that entered into Agreements prior to January 1, 2015 and otherwise meet the criteria set forth in this subsection (f), the Taxpayer may elect to claim the Credit against its obligation to pay over withholding under Section 704A of the Illinois Income Tax Act.
(g) A pass-through entity that has been awarded a credit under this Act, its shareholders, or its partners may treat some or all of the credit awarded pursuant to this Act as a tax payment for purposes of the Illinois Income Tax Act. The term "tax payment" means a payment as described in Article 6 or Article 8 of the Illinois Income Tax Act or a composite payment made by a pass-through entity on behalf of any of its shareholders or partners to satisfy such shareholders' or partners' taxes imposed pursuant to subsections (a) and (b) of Section 201 of the Illinois Income Tax Act. In no event shall the amount of the award credited pursuant to this Act exceed the Illinois income tax liability of the pass-through entity or its shareholders or partners for the taxable year.
(Source: P.A. 102-700, eff. 4-19-22.)
 
(35 ILCS 10/5-20)
Sec. 5-20. Application for a project to create and retain new jobs.
(a) Any Taxpayer proposing a project located or planned to be located in
Illinois may request consideration
for designation of its project, by formal written letter of request or by
formal application to the Department,
in which the Applicant states its intent to make at least a specified level of
investment and
intends to hire or retain a
specified number of full-time employees at a designated location in Illinois.
As
circumstances require, the
Department may require a formal application from an Applicant and a formal
letter of request for
assistance.
(b) In order to qualify for Credits under this Act, an Applicant's project
must:
(c) After receipt of an application, the Department may enter into an
Agreement with the Applicant if the
application is accepted in accordance with Section 5-25.

(Source: P.A. 101-81, eff. 7-12-19; 102-700, eff. 4-19-22.)
 
(35 ILCS 10/5-25)
Sec. 5-25. Review of Application.
(a) (Blank).
(b) The Department shall determine which projects will benefit the State. In making its recommendation that
an Applicant's application for Credit should or should not be accepted, which
shall occur
within a reasonable time frame
as determined by the nature of the application, the Department shall determine
that
all the following conditions
exist:
(Source: P.A. 102-330, eff. 1-1-22.)
 
(35 ILCS 10/5-30)
Sec. 5-30.
Limitation to amount of costs of specified items.
The total amount of the Credit allowed during all tax years may not exceed
the aggregate amount of costs incurred by the Taxpayer during all prior tax
years for the following items, to the extent provided in the Agreement:
(Source: P.A. 91-476, eff. 8-11-99.)
 
(35 ILCS 10/5-35)
Sec. 5-35.
Relocation of jobs in Illinois.
A taxpayer is not entitled to
claim the credit provided by this Act with respect to any jobs that the
taxpayer
relocates
from one site in Illinois to another site in Illinois.
A taxpayer with respect to a qualifying project certified under the Corporate
Headquarters Relocation Act, however, is not subject to the requirements of
this Section but is nevertheless considered an applicant for purposes of this
Act.
Moreover, any full-time employee of an eligible business relocated to Illinois
in connection with that qualifying project is
deemed to be a new employee for purposes of this Act.
Determinations under
this Section shall be made by the Department.

(Source: P.A. 91-476, eff. 8-11-99; 92-207, eff. 8-1-01.)
 
(35 ILCS 10/5-40)
Sec. 5-40.
(Repealed).


(Source: P.A. 91-476, eff. 8-11-99. Repealed by P.A. 102-330, eff. 1-1-22.)
 
(35 ILCS 10/5-45)
Sec. 5-45. Amount and duration of the credit.
(a) The Department shall
determine the amount and
duration of the credit awarded under this Act. The duration of the
credit may not exceed 10 taxable years.
The credit may be stated as
a percentage of the Incremental Income Tax attributable
to the applicant's project and may include a fixed dollar limitation.
(b) Notwithstanding subsection (a),
and except as the credit may be applied in a carryover year pursuant to Section
211(4) of the Illinois Income Tax Act, the credit may be applied against the
State income tax liability in more than 10 taxable years but not in more than
15 taxable years for an eligible business
that (i) qualifies under this Act
and the Corporate Headquarters Relocation Act and has in fact undertaken a
qualifying project within the time frame specified by the Department of
Commerce and Economic Opportunity under that Act, and (ii) applies against its
State income tax liability, during the entire 15-year
period, no more than 60% of the maximum
credit per year that would otherwise be available under this Act.
(c) Nothing in this Section shall prevent the Department, in consultation with the Department of Revenue, from adopting rules to extend the sunset of any earned, existing, and unused tax credit or credits a taxpayer may be in possession of, as provided for in Section 605-1070 of the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois, notwithstanding the carry-forward provisions pursuant to paragraph (4) of Section 211 of the Illinois Income Tax Act.
(Source: P.A. 102-16, eff. 6-17-21; 102-813, eff. 5-13-22.)
 
(35 ILCS 10/5-50)
Sec. 5-50. Contents of Agreements with Applicants. The Department shall
enter into an Agreement with an
Applicant that is awarded a Credit under this Act. The Agreement
must include all of the following:
The Department shall post on its website the terms of each Agreement entered into under this Act on or after the effective date of this amendatory Act of the 97th General Assembly. Such information shall be posted within 10 days after entering into the Agreement and must include the following:
 
(35 ILCS 10/5-51)
Sec. 5-51. New Construction EDGE Agreement.
(a) Notwithstanding any other provisions of this Act, and in addition to any Credit otherwise allowed under this Act, beginning on January 1, 2021, there is allowed a New Construction EDGE Credit for eligible Applicants that meet the following criteria:
(b) The Department shall notify each Applicant during the application process that its project is eligible for a New Construction EDGE Credit. The Department shall create a separate application to be filled out by the Applicant regarding the New Construction EDGE credit. The Application shall include the following:
(c) The Department shall post on its website the terms of each New Construction EDGE Agreement entered into under this Act on or after June 5, 2019 (the effective date of Public Act 101-9). Such information shall be posted within 10 days after entering into the Agreement and must include the following:
(d) The Department, in collaboration with the Department of Labor, shall require that certified payroll reporting, pursuant to Section 5-56 of this Act, be completed in order to verify the wages and any other necessary information which the Department may deem necessary to ascertain and certify the total number of New Construction EDGE Employees subject to a New Construction EDGE Agreement and amount of a New Construction EDGE Credit.
(e) The total aggregate amount of credits awarded under the Blue Collar Jobs Act (Article 20 of Public Act 101-9) shall not exceed $20,000,000 in any State fiscal year.

(Source: P.A. 101-9, eff. 6-5-19; 102-558, eff. 8-20-21.)
 
(35 ILCS 10/5-55)
Sec. 5-55.

Certificate of verification; submission to the Department of
Revenue. A Taxpayer claiming a Credit under this Act
shall submit to the Department of Revenue a copy of the Director's
certificate of verification under this Act for the taxable year.
However, failure to submit a copy of the certificate with the Taxpayer's tax
return
shall not
invalidate a claim for a Credit.
For a Taxpayer to be eligible for a certificate of verification, the Taxpayer
shall provide proof as required by
the Department prior to the end of each calendar year, including, but not
limited to, attestation by the
Taxpayer that:
(Source: P.A. 91-476, eff. 8-11-99.)
 
(35 ILCS 10/5-56)
Sec. 5-56. Certified payroll. Each contractor and subcontractor that is engaged in and is executing a New Construction EDGE Project for a Taxpayer, pursuant to a New Construction EDGE Agreement shall:
A general contractor is not prohibited from relying on a certified payroll of a lower-tier subcontractor, provided the general contractor does not knowingly rely upon a subcontractor's false certification.
Any contractor or subcontractor subject to this Section, and any officer, employee, or agent of such contractor or subcontractor whose duty as an officer, employee, or agent it is to file a certified payroll under this Section, who willfully fails to file such a certified payroll on or before the date such certified payroll is required to be filed and any person who willfully files a false certified payroll that is false as to any material fact is in violation of this Act and guilty of a Class A misdemeanor.
The taxpayer in charge of the project shall keep the records submitted in accordance with this Section on or after June 5, 2019 (the effective date of Public Act 101-9) for a period of 5 years from the date of the last payment for work on a contract or subcontract for the project.
The records submitted in accordance with this Section shall be considered public records, except an employee's address, telephone number, and social security number, and made available in accordance with the Freedom of Information Act. The Department of Labor shall accept any reasonable submissions by the contractor that meet the requirements of this Section and shall share the information with the Department in order to comply with the awarding of New Construction EDGE Credits. A contractor, subcontractor, or public body may retain records required under this Section in paper or electronic format.
Upon 7 business days' notice, the contractor and each subcontractor shall make available for inspection and copying at a location within this State during reasonable hours, the records identified in paragraph (1) of this Section to the taxpayer in charge of the project, its officers and agents, the Director of Labor and his or her deputies and agents, and to federal, State, or local law enforcement agencies and prosecutors.

(Source: P.A. 101-9, eff. 6-5-19; 102-558, eff. 8-20-21.)
 
(35 ILCS 10/5-57)
Sec. 5-57. Supplier diversity goals; reports. Each taxpayer claiming a credit under this Act shall, no later than April 15 of each taxable year for which the taxpayer claims a credit under this Act, submit to the Department of Commerce and Economic Opportunity an annual report containing the information described in subsections (b), (c), (d), and (e) of Section 5-117 of the Public Utilities Act. Those reports shall be submitted in the form and manner required by the Department of Commerce and Economic Opportunity.

(Source: P.A. 100-451, eff. 8-25-17; 100-511, eff. 9-18-17.)
 
(35 ILCS 10/5-58)
Sec. 5-58. Sexual harassment policy report. Each taxpayer claiming a credit under this Act shall, no later than April 15 of each taxable year for which the taxpayer claims a credit under this Act, submit to the Department of Commerce and Economic Opportunity a report detailing that taxpayer's sexual harassment policy, which contains, at a minimum, the following information: (i) the illegality of sexual harassment; (ii) the definition of sexual harassment under State law; (iii) a description of sexual harassment, utilizing examples; (iv) the vendor's internal complaint process, including penalties; (v) the legal recourse, and investigative and complaint processes available through the Department; (vi) directions on how to contact the Department; and (vii) protection against retaliation as provided by Section 6-101 of the Illinois Human Rights Act. A copy of the policy shall be provided to the Department upon request. The reports required under this Section shall be submitted in a form and manner determined by the Department of Commerce and Economic Opportunity.

(Source: P.A. 100-698, eff. 1-1-19.)
 
(35 ILCS 10/5-60)
Sec. 5-60.
Pass through entity.
(a) The
shareholders or partners of a Taxpayer that is a Pass Through Entity shall be
entitled to the
Credit allowed under the Agreement.
(b) The Credit provided under subsection (a) is in addition to any
Credit to which a shareholder or partner is
otherwise entitled under a separate Agreement under this Act. A
Pass Through Entity and a shareholder or partner of the Pass Through
Entity may not claim more than one Credit under the same Agreement.

(Source: P.A. 91-476, eff. 8-11-99.)
 
(35 ILCS 10/5-65)
Sec. 5-65. Noncompliance; notice; assessment. If the Director determines
that a Taxpayer who
has received a Credit under this Act is not complying with the
requirements of the Agreement or all of the provisions of
this Act, the Director shall provide notice to the Taxpayer of the alleged
noncompliance, and allow the
Taxpayer a hearing under the provisions of the Illinois Administrative
Procedure Act. If, after
such notice and any hearing, the Director determines that a
noncompliance exists, the Director shall issue to the Department of Revenue
notice to that effect, stating the Noncompliance Date. If, during the term of an Agreement, the Taxpayer ceases operations at a project location that is the subject of that Agreement with the intent to terminate operations in the State, the Department and the Department of Revenue shall recapture from the Taxpayer the entire Credit amount awarded under that Agreement prior to the date the taxpayer ceases operations. The Department shall, subject to appropriation, reallocate the recaptured amounts to the local workforce investment area in which the project was located for the purposes of workforce development, expanded opportunities for unemployed persons, and expanded opportunities for women and minorities in the workforce.

(Source: P.A. 100-511, eff. 9-18-17.)
 
(35 ILCS 10/5-70)
Sec. 5-70. Annual report. On or before July 1 each year, the Department
shall submit a report on the tax credit program under this
Act to the Governor and the General Assembly. The report shall include
information on the number of
Agreements that were entered into under this Act during the
preceding calendar year, a description of the project that is the
subject of each Agreement, an update on the status of projects under
Agreements entered into before the preceding calendar year, and the
sum of the Credits awarded under this Act. A copy of the report shall
be delivered to the Governor and to each
member of the General Assembly.
The report must include, for each Agreement:
 
(35 ILCS 10/5-75)
Sec. 5-75.
Evaluation of tax credit program.
On a biennial basis, the
Department shall evaluate the tax
credit program. The evaluation shall include an assessment of the
effectiveness of the program in creating new jobs in Illinois and of the
revenue impact of the program, and may include a review of the practices
and experiences of other states with similar programs. The Director
shall submit a report on the evaluation to the Governor and the General
Assembly after June 30 and before November 1 in each
odd-numbered year.

(Source: P.A. 91-476, eff. 8-11-99.)
 
(35 ILCS 10/5-77)
Sec. 5-77. Sunset of new Agreements. The Department shall not enter into any new Agreements under the provisions of Section 5-50 of this Act after June 30, 2027.

(Source: P.A. 102-700, eff. 4-19-22.)
 
(35 ILCS 10/5-80)
Sec. 5-80. Adoption of rules. The Department may adopt rules
necessary to implement this Act. The rules may
provide for recipients of Credits under this Act to be charged
fees to cover administrative costs of the tax credit program. Fees
collected shall be deposited into the General Revenue Fund.

(Source: P.A. 100-621, eff. 7-20-18.)
 
(35 ILCS 10/5-85)
Sec. 5-85. (Repealed).


(Source: P.A. 91-476, eff. 8-11-99. Repealed by P.A. 100-621, eff. 7-20-18.)
 
(35 ILCS 10/5-90)
Sec. 5-90. Program terms and conditions.
(a) Any documentary materials or data made available or received by any
agent or employee of the Department shall be deemed confidential and shall
not be deemed public
records to the extent that the materials or data consists of trade secrets,
commercial or financial
information regarding the operation of the business conducted by the Applicant
for or recipient of any tax
credit under this Act, or any information regarding the competitive position of
a business in a particular
field of endeavor.
(b) Nothing in this Act shall be construed as creating any rights in any
Applicant
to enter into an Agreement or in any person to challenge the terms of any
Agreement.

(Source: P.A. 102-330, eff. 1-1-22.)
 
(35 ILCS 10/5-105)
Sec. 5-105.
(Amendatory provisions; text omitted).

(Source: P.A. 91-476, eff. 8-11-99; text omitted.)
 
(35 ILCS 10/5-110)
Sec. 5-110.
(Amendatory provisions; text omitted).

(Source: P.A. 91-476, eff. 8-11-99; text omitted.)
 
(35 ILCS 10/5-115)
Sec. 5-115.
(Amendatory provisions; text omitted).

(Source: P.A. 91-476, eff. 8-11-99; text omitted.)
 
(35 ILCS 10/5-120)
Sec. 5-120.
(Amendatory provisions; text omitted).

(Source: P.A. 91-476, eff. 8-11-99; text omitted.)

Structure Illinois Compiled Statutes