(35 ILCS 10/5-60)
Pass through entity.
shareholders or partners of a Taxpayer that is a Pass Through Entity shall be
entitled to the
Credit allowed under the Agreement.
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.)