Section 528.71 Approval/Denial of Tax Credit Certificate Request

a) When the applicant submits its request for a tax credit certificate, the Department will review and verify the applicant's final diversity hiring numbers for crew, vendors and talent to determine whether it met the goals outlined in its diversity plan before issuing the tax credit certificate.

b) In the event the applicant fails to meet the goals of its diversity plan, the applicant must then demonstrate it made good-faith efforts in attempting to achieve its diversity goals in order for the tax credit certificate request to be approved. Good-faith efforts that the Department will consider include, but are not limited to, documentation demonstrating that the applicant communicated (written correspondence, phone call, email, meetings) with minority, woman, and disabled vendors and applicable unions, as well as talent and workforce agencies/entities. The applicant may also submit any other documentation demonstrating its good-faith attempts to the Department for consideration. If appropriate documentation is unavailable, then, within the Department's discretion, the applicant may be permitted to submit an affidavit attesting to its good-faith efforts.

c) Beginning July 1, 2024, taxpayers who have been awarded a tax credit under the Act shall pay to the Department, after determination of the tax credit amount but prior to the issuance of a tax credit certificate, a fee equal to 2.5% of the credit amount awarded to the taxpayer under the Act that is attributable to wages paid to nonresidents, and an additional fee equal to 0.25% of the amount generated by subtracting the credit amount attributable to wages paid to nonresidents from the total credit amount awarded to the taxpayer. [35 ILCS 16/46]

d) No tax credit certificate shall be issued by the Department until the total fees owed according to Section 528.71(c) have been received by the Department. [35 ILCS 16/46]

(Source: Amended at 50 Ill. Reg. 6523, effective April 27, 2026)