(35 ILCS 10/5-40)
    Sec. 5-40. Determination of Amount of the Credit. In determining the amount of the Credit that should be awarded, the Committee shall provide guidance on, and the Department shall take into consideration, the following factors:
        (1) The number and location of jobs created and
    
retained in relation to the economy of the county where the projected investment is to occur.
        (2) The potential impact on the economy of Illinois.
        (3) The magnitude of the cost differential between
    
Illinois and the competing state.
        (4) The incremental payroll attributable to the
    
project.
        (5) The capital investment attributable to the
    
project.
        (6) The amount of the average wage and benefits paid
    
by the Applicant in relation to the wage and benefits of the area of the project.
        (7) The costs to Illinois and the affected political
    
subdivisions with respect to the project.
        (8) The financial assistance that is otherwise
    
provided by Illinois and the affected political subdivisions.
(Source: P.A. 91-476, eff. 8-11-99.)