35 ILCS 10/5-60

(35 ILCS 10/5-60)

Sec. 5-60.

Pass through entity.

(a) The
shareholders or partners of a Taxpayer that is a Pass Through Entity shall be
entitled to the
Credit allowed under the Agreement.

(b)

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.)