(35 ILCS 10/5-30)
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:
(1) capital investment, including, but not limited
to, equipment, buildings, or land;
(2) infrastructure development;
(3) debt service, except refinancing of current debt;
(4) research and development;
(5) job training and education;
(6) lease costs; or
(7) relocation costs.
(Source: P.A. 91-476, eff. 8-11-99.)