SB0184 EngrossedLRB097 04006 JDS 44045 b

1    AN ACT concerning government.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Economic Development for a Growing Economy
5Tax Credit Act is amended by changing Sections 5-5, 5-15, and
65-45 as follows:
 
7    (35 ILCS 10/5-5)
8    Sec. 5-5. Definitions. As used in this Act:
9    "Agreement" means the Agreement between a Taxpayer and the
10Department under the provisions of Section 5-50 of this Act.
11    "Applicant" means a Taxpayer that is operating a business
12located or that the Taxpayer plans to locate within the State
13of Illinois and that is engaged in interstate or intrastate
14commerce for the purpose of manufacturing, processing,
15assembling, warehousing, or distributing products, conducting
16research and development, providing tourism services, or
17providing services in interstate commerce, office industries,
18or agricultural processing, but excluding retail, retail food,
19health, or professional services. "Applicant" does not include
20a Taxpayer who closes or substantially reduces an operation at
21one location in the State and relocates substantially the same
22operation to another location in the State. This does not
23prohibit a Taxpayer from expanding its operations at another

 

 

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1location in the State, provided that existing operations of a
2similar nature located within the State are not closed or
3substantially reduced. This also does not prohibit a Taxpayer
4from moving its operations from one location in the State to
5another location in the State for the purpose of expanding the
6operation provided that the Department determines that
7expansion cannot reasonably be accommodated within the
8municipality in which the business is located, or in the case
9of a business located in an incorporated area of the county,
10within the county in which the business is located, after
11conferring with the chief elected official of the municipality
12or county and taking into consideration any evidence offered by
13the municipality or county regarding the ability to accommodate
14expansion within the municipality or county.
15    "Committee" means the Illinois Business Investment
16Committee created under Section 5-25 of this Act within the
17Illinois Economic Development Board.
18    "Credit" means the amount agreed to between the Department
19and Applicant under this Act, but not to exceed the Incremental
20Income Tax attributable to the Applicant's project.
21    "Department" means the Department of Commerce and Economic
22Opportunity.
23    "Director" means the Director of Commerce and Economic
24Opportunity.
25    "Full-time Employee" means an individual who is employed
26for consideration for at least 35 hours each week or who

 

 

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1renders any other standard of service generally accepted by
2industry custom or practice as full-time employment. An
3individual for whom a W-2 is issued by a Professional Employer
4Organization (PEO) is a full-time employee if employed in the
5service of the Applicant for consideration for at least 35
6hours each week or who renders any other standard of service
7generally accepted by industry custom or practice as full-time
8employment to Applicant.
9    "Incremental Income Tax" means the total amount withheld
10during the taxable year from the compensation of New Employees
11under Article 7 of the Illinois Income Tax Act arising from
12employment at a project that is the subject of an Agreement.
13    "New Employee" means:
14        (a) A Full-time Employee first employed by a Taxpayer
15    in the project that is the subject of an Agreement and who
16    is hired after the Taxpayer enters into the tax credit
17    Agreement.
18        (b) The term "New Employee" does not include:
19            (1) an employee of the Taxpayer who performs a job
20        that was previously performed by another employee, if
21        that job existed for at least 6 months before hiring
22        the employee;
23            (2) an employee of the Taxpayer who was previously
24        employed in Illinois by a Related Member of the
25        Taxpayer and whose employment was shifted to the
26        Taxpayer after the Taxpayer entered into the tax credit

 

 

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1        Agreement; or
2            (3) a child, grandchild, parent, or spouse, other
3        than a spouse who is legally separated from the
4        individual, of any individual who has a direct or an
5        indirect ownership interest of at least 5% in the
6        profits, capital, or value of the Taxpayer.
7        (c) Notwithstanding paragraph (1) of subsection (b),
8    an employee may be considered a New Employee under the
9    Agreement if the employee performs a job that was
10    previously performed by an employee who was:
11            (1) treated under the Agreement as a New Employee;
12        and
13            (2) promoted by the Taxpayer to another job.
14        (d) Notwithstanding subsection (a), the Department may
15    award Credit to an Applicant with respect to an employee
16    hired prior to the date of the Agreement if:
17            (1) the Applicant is in receipt of a letter from
18        the Department stating an intent to enter into a credit
19        Agreement;
20            (2) the letter described in paragraph (1) is issued
21        by the Department not later than 15 days after the
22        effective date of this Act; and
23            (3) the employee was hired after the date the
24        letter described in paragraph (1) was issued.
25    "Noncompliance Date" means, in the case of a Taxpayer that
26is not complying with the requirements of the Agreement or the

 

 

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1provisions of this Act, the day following the last date upon
2which the Taxpayer was in compliance with the requirements of
3the Agreement and the provisions of this Act, as determined by
4the Director, pursuant to Section 5-65.
5    "Pass Through Entity" means an entity that is exempt from
6the tax under subsection (b) or (c) of Section 205 of the
7Illinois Income Tax Act.
8    "Professional Employer Organization" (PEO) means an
9employee leasing company, as defined in Section 206.1(A)(2) of
10the Illinois Unemployment Insurance Act.
11    "Related Member" means a person that, with respect to the
12Taxpayer during any portion of the taxable year, is any one of
13the following:
14        (1) An individual stockholder, if the stockholder and
15    the members of the stockholder's family (as defined in
16    Section 318 of the Internal Revenue Code) own directly,
17    indirectly, beneficially, or constructively, in the
18    aggregate, at least 50% of the value of the Taxpayer's
19    outstanding stock.
20        (2) A partnership, estate, or trust and any partner or
21    beneficiary, if the partnership, estate, or trust, and its
22    partners or beneficiaries own directly, indirectly,
23    beneficially, or constructively, in the aggregate, at
24    least 50% of the profits, capital, stock, or value of the
25    Taxpayer.
26        (3) A corporation, and any party related to the

 

 

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1    corporation in a manner that would require an attribution
2    of stock from the corporation to the party or from the
3    party to the corporation under the attribution rules of
4    Section 318 of the Internal Revenue Code, if the Taxpayer
5    owns directly, indirectly, beneficially, or constructively
6    at least 50% of the value of the corporation's outstanding
7    stock.
8        (4) A corporation and any party related to that
9    corporation in a manner that would require an attribution
10    of stock from the corporation to the party or from the
11    party to the corporation under the attribution rules of
12    Section 318 of the Internal Revenue Code, if the
13    corporation and all such related parties own in the
14    aggregate at least 50% of the profits, capital, stock, or
15    value of the Taxpayer.
16        (5) A person to or from whom there is attribution of
17    stock ownership in accordance with Section 1563(e) of the
18    Internal Revenue Code, except, for purposes of determining
19    whether a person is a Related Member under this paragraph,
20    20% shall be substituted for 5% wherever 5% appears in
21    Section 1563(e) of the Internal Revenue Code.
22    "Taxpayer" means an individual, corporation, partnership,
23or other entity that has any Illinois Income Tax liability.
24(Source: P.A. 94-793, eff. 5-19-06; 95-375, eff. 8-23-07.)
 
25    (35 ILCS 10/5-15)

 

 

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1    (Text of Section before amendment by P.A. 97-636)
2    Sec. 5-15. Tax Credit Awards. Subject to the conditions set
3forth in this Act, a Taxpayer is entitled to a Credit against
4or, as described in subsection (g) of this Section, a payment
5towards taxes imposed pursuant to subsections (a) and (b) of
6Section 201 of the Illinois Income Tax Act that may be imposed
7on the Taxpayer for a taxable year beginning on or after
8January 1, 1999, if the Taxpayer is awarded a Credit by the
9Department under this Act for that taxable year.
10    (a) The Department shall make Credit awards under this Act
11to foster job creation and retention in Illinois.
12    (b) A person that proposes a project to create new jobs in
13Illinois must enter into an Agreement with the Department for
14the Credit under this Act.
15    (c) The Credit shall be claimed for the taxable years
16specified in the Agreement.
17    (d) Except as provided in subsection (d-1), the The Credit
18shall not exceed the Incremental Income Tax attributable to the
19project that is the subject of the Agreement.
20    (d-1) In the case of a Taxpayer who applies for an
21Agreement on or after the effective date of this amendatory Act
22of the 97th General Assembly and prior to December 31, 2012,
23and who makes a capital investment of at least $1,000,000,000
24in this State in connection with the project that is the
25subject of the Agreement, the Credit may exceed the Incremental
26Income Tax but shall not exceed 1% of the capital investment

 

 

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1attributable to the project that is the subject of the
2Agreement.
3    (e) Nothing herein shall prohibit a Tax Credit Award to an
4Applicant that uses a PEO if all other award criteria are
5satisfied.
6    (f) In lieu of the Credit allowed under this Act against
7the taxes imposed pursuant to subsections (a) and (b) of
8Section 201 of the Illinois Income Tax Act for any taxable year
9ending on or after December 31, 2009, the Taxpayer may elect to
10claim the Credit against its obligation to pay over withholding
11under Section 704A of the Illinois Income Tax Act.
12        (1) The election under this subsection (f) may be made
13    only by a Taxpayer that (i) is primarily engaged in one of
14    the following business activities: water purification and
15    treatment, motor vehicle metal stamping, automobile
16    manufacturing, automobile and light duty motor vehicle
17    manufacturing, motor vehicle manufacturing, light truck
18    and utility vehicle manufacturing, heavy duty truck
19    manufacturing, motor vehicle body manufacturing, cable
20    television infrastructure design or manufacturing, or
21    wireless telecommunication or computing terminal device
22    design or manufacturing for use on public networks and (ii)
23    meets the following criteria:
24            (A) the Taxpayer (i) had an Illinois net loss or an
25        Illinois net loss deduction under Section 207 of the
26        Illinois Income Tax Act for the taxable year in which

 

 

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1        the Credit is awarded, (ii) employed a minimum of 1,000
2        full-time employees in this State during the taxable
3        year in which the Credit is awarded, (iii) has an
4        Agreement under this Act on December 14, 2009 (the
5        effective date of Public Act 96-834), and (iv) is in
6        compliance with all provisions of that Agreement;
7            (B) the Taxpayer (i) had an Illinois net loss or an
8        Illinois net loss deduction under Section 207 of the
9        Illinois Income Tax Act for the taxable year in which
10        the Credit is awarded, (ii) employed a minimum of 1,000
11        full-time employees in this State during the taxable
12        year in which the Credit is awarded, and (iii) has
13        applied for an Agreement within 365 days after December
14        14, 2009 (the effective date of Public Act 96-834);
15            (C) the Taxpayer (i) had an Illinois net operating
16        loss carryforward under Section 207 of the Illinois
17        Income Tax Act in a taxable year ending during calendar
18        year 2008, (ii) has applied for an Agreement within 150
19        days after June 4, 2010 (the effective date of Public
20        Act 96-905) this amendatory Act of the 96th General
21        Assembly, (iii) creates at least 400 new jobs in
22        Illinois, (iv) retains at least 2,000 jobs in Illinois
23        that would have been at risk of relocation out of
24        Illinois over a 10-year period, and (v) makes a capital
25        investment of at least $75,000,000;
26            (D) the Taxpayer (i) had an Illinois net operating

 

 

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1        loss carryforward under Section 207 of the Illinois
2        Income Tax Act in a taxable year ending during calendar
3        year 2009, (ii) has applied for an Agreement within 150
4        days after March 4, 2011 (the effective date of Public
5        Act 96-1534) this amendatory Act of the 96th General
6        Assembly, (iii) creates at least 150 new jobs, (iv)
7        retains at least 1,000 jobs in Illinois that would have
8        been at risk of relocation out of Illinois over a
9        10-year period, and (v) makes a capital investment of
10        at least $57,000,000; or
11            (E) the Taxpayer (i) employed at least 2,500
12        full-time employees in the State during the year in
13        which the Credit is awarded, (ii) commits to make at
14        least $500,000,000 in combined capital improvements
15        and project costs under the Agreement, (iii) applies
16        for an Agreement between January 1, 2011 and June 30,
17        2011, (iv) executes an Agreement for the Credit during
18        calendar year 2011, and (v) was incorporated no more
19        than 5 years before the filing of an application for an
20        Agreement.
21        (1.5) The election under this subsection (f) may also
22    be made by a Taxpayer for any Credit awarded pursuant to an
23    agreement that was executed between January 1, 2011 and
24    June 30, 2011, if the Taxpayer (i) is primarily engaged in
25    the manufacture of inner tubes or tires, or both, from
26    natural and synthetic rubber, (ii) employs a minimum of

 

 

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1    2,400 full-time employees in Illinois at the time of
2    application, (iii) creates at least 350 full-time jobs and
3    retains at least 250 full-time jobs in Illinois that would
4    have been at risk of being created or retained outside of
5    Illinois, and (iv) makes a capital investment of at least
6    $200,000,000 at the project location.
7        (2) An election under this subsection shall allow the
8    credit to be taken against payments otherwise due under
9    Section 704A of the Illinois Income Tax Act during the
10    first calendar year beginning after the end of the taxable
11    year in which the credit is awarded under this Act.
12        (3) The election shall be made in the form and manner
13    required by the Illinois Department of Revenue and, once
14    made, shall be irrevocable.
15        (4) If a Taxpayer who meets the requirements of
16    subparagraph (A) of paragraph (1) of this subsection (f)
17    elects to claim the Credit against its withholdings as
18    provided in this subsection (f), then, on and after the
19    date of the election, the terms of the Agreement between
20    the Taxpayer and the Department may not be further amended
21    during the term of the Agreement.
22    (g) A pass-through entity that has been awarded a credit
23under this Act, its shareholders, or its partners may treat
24some or all of the credit awarded pursuant to this Act as a tax
25payment for purposes of the Illinois Income Tax Act. The term
26"tax payment" means a payment as described in Article 6 or

 

 

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1Article 8 of the Illinois Income Tax Act or a composite payment
2made by a pass-through entity on behalf of any of its
3shareholders or partners to satisfy such shareholders' or
4partners' taxes imposed pursuant to subsections (a) and (b) of
5Section 201 of the Illinois Income Tax Act. In no event shall
6the amount of the award credited pursuant to this Act exceed
7the Illinois income tax liability of the pass-through entity or
8its shareholders or partners for the taxable year.
9(Source: P.A. 96-834, eff. 12-14-09; 96-836, eff. 12-16-09;
1096-905, eff. 6-4-10; 96-1000, eff. 7-2-10; 96-1534, eff.
113-4-11; 97-2, eff. 5-6-11.)
 
12    (Text of Section after amendment by P.A. 97-636)
13    Sec. 5-15. Tax Credit Awards. Subject to the conditions set
14forth in this Act, a Taxpayer is entitled to a Credit against
15or, as described in subsection (g) of this Section, a payment
16towards taxes imposed pursuant to subsections (a) and (b) of
17Section 201 of the Illinois Income Tax Act that may be imposed
18on the Taxpayer for a taxable year beginning on or after
19January 1, 1999, if the Taxpayer is awarded a Credit by the
20Department under this Act for that taxable year.
21    (a) The Department shall make Credit awards under this Act
22to foster job creation and retention in Illinois.
23    (b) A person that proposes a project to create new jobs in
24Illinois must enter into an Agreement with the Department for
25the Credit under this Act.

 

 

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1    (c) The Credit shall be claimed for the taxable years
2specified in the Agreement.
3    (d) Except as provided in subsection (d-1), the The Credit
4shall not exceed the Incremental Income Tax attributable to the
5project that is the subject of the Agreement.
6    (d-1) In the case of a Taxpayer who applies for an
7Agreement on or after the effective date of this amendatory Act
8of the 97th General Assembly and prior to December 31, 2012,
9and who makes a capital investment of at least $1,000,000,000
10in this State in connection with the project that is the
11subject of the Agreement, the Credit may exceed the Incremental
12Income Tax but shall not exceed 1% of the capital investment
13attributable to the project that is the subject of the
14Agreement.
15    (e) Nothing herein shall prohibit a Tax Credit Award to an
16Applicant that uses a PEO if all other award criteria are
17satisfied.
18    (f) In lieu of the Credit allowed under this Act against
19the taxes imposed pursuant to subsections (a) and (b) of
20Section 201 of the Illinois Income Tax Act for any taxable year
21ending on or after December 31, 2009, the Taxpayer may elect to
22claim the Credit against its obligation to pay over withholding
23under Section 704A of the Illinois Income Tax Act.
24        (1) The election under this subsection (f) may be made
25    only by a Taxpayer that (i) is primarily engaged in one of
26    the following business activities: water purification and

 

 

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1    treatment, motor vehicle metal stamping, automobile
2    manufacturing, automobile and light duty motor vehicle
3    manufacturing, motor vehicle manufacturing, light truck
4    and utility vehicle manufacturing, heavy duty truck
5    manufacturing, motor vehicle body manufacturing, cable
6    television infrastructure design or manufacturing, or
7    wireless telecommunication or computing terminal device
8    design or manufacturing for use on public networks and (ii)
9    meets the following criteria:
10            (A) the Taxpayer (i) had an Illinois net loss or an
11        Illinois net loss deduction under Section 207 of the
12        Illinois Income Tax Act for the taxable year in which
13        the Credit is awarded, (ii) employed a minimum of 1,000
14        full-time employees in this State during the taxable
15        year in which the Credit is awarded, (iii) has an
16        Agreement under this Act on December 14, 2009 (the
17        effective date of Public Act 96-834), and (iv) is in
18        compliance with all provisions of that Agreement;
19            (B) the Taxpayer (i) had an Illinois net loss or an
20        Illinois net loss deduction under Section 207 of the
21        Illinois Income Tax Act for the taxable year in which
22        the Credit is awarded, (ii) employed a minimum of 1,000
23        full-time employees in this State during the taxable
24        year in which the Credit is awarded, and (iii) has
25        applied for an Agreement within 365 days after December
26        14, 2009 (the effective date of Public Act 96-834);

 

 

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1            (C) the Taxpayer (i) had an Illinois net operating
2        loss carryforward under Section 207 of the Illinois
3        Income Tax Act in a taxable year ending during calendar
4        year 2008, (ii) has applied for an Agreement within 150
5        days after June 4, 2010 (the effective date of Public
6        Act 96-905) this amendatory Act of the 96th General
7        Assembly, (iii) creates at least 400 new jobs in
8        Illinois, (iv) retains at least 2,000 jobs in Illinois
9        that would have been at risk of relocation out of
10        Illinois over a 10-year period, and (v) makes a capital
11        investment of at least $75,000,000;
12            (D) the Taxpayer (i) had an Illinois net operating
13        loss carryforward under Section 207 of the Illinois
14        Income Tax Act in a taxable year ending during calendar
15        year 2009, (ii) has applied for an Agreement within 150
16        days after March 4, 2011 (the effective date of Public
17        Act 96-1534) this amendatory Act of the 96th General
18        Assembly, (iii) creates at least 150 new jobs, (iv)
19        retains at least 1,000 jobs in Illinois that would have
20        been at risk of relocation out of Illinois over a
21        10-year period, and (v) makes a capital investment of
22        at least $57,000,000; or
23            (E) the Taxpayer (i) employed at least 2,500
24        full-time employees in the State during the year in
25        which the Credit is awarded, (ii) commits to make at
26        least $500,000,000 in combined capital improvements

 

 

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1        and project costs under the Agreement, (iii) applies
2        for an Agreement between January 1, 2011 and June 30,
3        2011, (iv) executes an Agreement for the Credit during
4        calendar year 2011, and (v) was incorporated no more
5        than 5 years before the filing of an application for an
6        Agreement.
7        (1.5) The election under this subsection (f) may also
8    be made by a Taxpayer for any Credit awarded pursuant to an
9    agreement that was executed between January 1, 2011 and
10    June 30, 2011, if the Taxpayer (i) is primarily engaged in
11    the manufacture of inner tubes or tires, or both, from
12    natural and synthetic rubber, (ii) employs a minimum of
13    2,400 full-time employees in Illinois at the time of
14    application, (iii) creates at least 350 full-time jobs and
15    retains at least 250 full-time jobs in Illinois that would
16    have been at risk of being created or retained outside of
17    Illinois, and (iv) makes a capital investment of at least
18    $200,000,000 at the project location.
19        (1.6) The election under this subsection (f) may also
20    be made by a Taxpayer for any Credit awarded pursuant to an
21    agreement that was executed within 150 days after June 1,
22    2012 (the effective date of Public Act 97-636) this
23    amendatory Act of the 97th General Assembly, if the
24    Taxpayer (i) is primarily engaged in the operation of a
25    discount department store, (ii) maintains its corporate
26    headquarters in Illinois, (iii) employs a minimum of 4,250

 

 

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1    full-time employees at its corporate headquarters in
2    Illinois at the time of application, (iv) retains at least
3    4,250 full-time jobs in Illinois that would have been at
4    risk of being relocated outside of Illinois, (v) had a
5    minimum of $40,000,000,000 in total revenue in 2010, and
6    (vi) makes a capital investment of at least $300,000,000 at
7    the project location.
8        (1.7) Notwithstanding any other provision of law, the
9    election under this subsection (f) may also be made by a
10    Taxpayer for any Credit awarded pursuant to an agreement
11    that was executed or applied for on or after July 1, 2011
12    and on or before March 31, 2012, if the Taxpayer is
13    primarily engaged in the manufacture of original and
14    aftermarket filtration parts and products for automobiles,
15    motor vehicles, light duty motor vehicles, light trucks and
16    utility vehicles, and heavy duty trucks, (ii) employs a
17    minimum of 1,000 full-time employees in Illinois at the
18    time of application, (iii) creates at least 250 full-time
19    jobs in Illinois, (iv) relocates its corporate
20    headquarters to Illinois from another state, and (v) makes
21    a capital investment of at least $4,000,000 at the project
22    location.
23        (2) An election under this subsection shall allow the
24    credit to be taken against payments otherwise due under
25    Section 704A of the Illinois Income Tax Act during the
26    first calendar year beginning after the end of the taxable

 

 

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1    year in which the credit is awarded under this Act.
2        (3) The election shall be made in the form and manner
3    required by the Illinois Department of Revenue and, once
4    made, shall be irrevocable.
5        (4) If a Taxpayer who meets the requirements of
6    subparagraph (A) of paragraph (1) of this subsection (f)
7    elects to claim the Credit against its withholdings as
8    provided in this subsection (f), then, on and after the
9    date of the election, the terms of the Agreement between
10    the Taxpayer and the Department may not be further amended
11    during the term of the Agreement.
12    (g) A pass-through entity that has been awarded a credit
13under this Act, its shareholders, or its partners may treat
14some or all of the credit awarded pursuant to this Act as a tax
15payment for purposes of the Illinois Income Tax Act. The term
16"tax payment" means a payment as described in Article 6 or
17Article 8 of the Illinois Income Tax Act or a composite payment
18made by a pass-through entity on behalf of any of its
19shareholders or partners to satisfy such shareholders' or
20partners' taxes imposed pursuant to subsections (a) and (b) of
21Section 201 of the Illinois Income Tax Act. In no event shall
22the amount of the award credited pursuant to this Act exceed
23the Illinois income tax liability of the pass-through entity or
24its shareholders or partners for the taxable year.
25(Source: P.A. 96-834, eff. 12-14-09; 96-836, eff. 12-16-09;
2696-905, eff. 6-4-10; 96-1000, eff. 7-2-10; 96-1534, eff.

 

 

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13-4-11; 97-2, eff. 5-6-11; 97-636, eff. 6-1-12.)
 
2    (35 ILCS 10/5-45)
3    Sec. 5-45. Amount and duration of the credit.
4    (a) The Department shall determine the amount and duration
5of the credit awarded under this Act. The duration of the
6credit may not exceed 10 taxable years. The credit may be
7stated as a percentage of the Incremental Income Tax or, in the
8case of an applicant that qualifies under subsection (d-1) of
9Section 5-15, of the capital investment attributable to the
10applicant's project and may include a fixed dollar limitation.
11    (b) Notwithstanding subsection (a), and except as the
12credit may be applied in a carryover year pursuant to Section
13211(4) of the Illinois Income Tax Act, the credit may be
14applied against the State income tax liability in more than 10
15taxable years but not in more than 15 taxable years for an
16eligible business that (i) qualifies under this Act and the
17Corporate Headquarters Relocation Act and has in fact
18undertaken a qualifying project within the time frame specified
19by the Department of Commerce and Economic Opportunity under
20that Act, and (ii) applies against its State income tax
21liability, during the entire 15-year period, no more than 60%
22of the maximum credit per year that would otherwise be
23available under this Act.
24(Source: P.A. 94-793, eff. 5-19-06.)
 

 

 

SB0184 Engrossed- 20 -LRB097 04006 JDS 44045 b

1    Section 95. No acceleration or delay. Where this Act makes
2changes in a statute that is represented in this Act by text
3that is not yet or no longer in effect (for example, a Section
4represented by multiple versions), the use of that text does
5not accelerate or delay the taking effect of (i) the changes
6made by this Act or (ii) provisions derived from any other
7Public Act.
 
8    Section 99. Effective date. This Act takes effect upon
9becoming law.