Section 532.10  Purpose

The Department shall make live theater tax credit awards under the Live Theater Production Tax Credit Act for the purpose of preserving and expanding the existing work force in Illinois, supporting the live theater industry in Illinois, promoting tourism in Illinois and stimulating economic development in Illinois. Moreover, it shall be the policy of this State to promote and encourage the training and hiring of Illinois residents who represent the diversity of the Illinois population through the creation and implementation of training, education and recruitment programs organized in cooperation with Illinois colleges and universities, labor organizations and the commercial for‑profit live theater industry.  [35 ILCS 17/10‑5]