(35 ILCS 10/5-35)
Relocation of jobs in Illinois.
A taxpayer is not entitled to
claim the credit provided by this Act with respect to any jobs that the
from one site in Illinois to another site in Illinois.
A taxpayer with respect to a qualifying project certified under the Corporate
Headquarters Relocation Act, however, is not subject to the requirements of
this Section but is nevertheless considered an applicant for purposes of this
Moreover, any full-time employee of an eligible business relocated to Illinois
in connection with that qualifying project is
deemed to be a new employee for purposes of this Act.
this Section shall be made by the Department.
(Source: P.A. 91-476, eff. 8-11-99; 92-207, eff. 8-1-01.)