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2005 Illinois Code - 35 ILCS 10/      Economic Development for a Growing Economy Tax Credit Act. Article 5


      (35 ILCS 10/Art. 5 heading)
ARTICLE 5.

    (35 ILCS 10/5‑1)
    Sec. 5‑1. Short title. This Article may be cited as the Economic Development for a Growing Economy Tax Credit Act.
(Source: P.A. 91‑476, eff. 8‑11‑99.)

    (35 ILCS 10/5‑3)
    Sec. 5‑3. Purpose. The General Assembly finds that the Illinois economy, although currently strong, is still highly vulnerable to other states and nations that have major financial incentive programs for medium‑sized and large firm relocations. Because of the incentive programs of these competitor locations, Illinois must move aggressively with new business development investment tools so that Illinois is more competitive in site location decision‑making. The State must not only continue to work with firms to help them locate their new plants and facilities in Illinois but also must provide competitive investment location tax credits in support of the location and expansion of medium‑sized and large operations of commerce and industry. In an increasingly global economy, Illinois' long‑term development would benefit from rational, strategic use of State resources in support of business development and growth.
(Source: P.A. 91‑476, eff. 8‑11‑99.)

    (35 ILCS 10/5‑5)
    Sec. 5‑5. Definitions. As used in this Act:
    "Agreement" means the Agreement between a Taxpayer and the Department under the provisions of Section 5‑50 of this Act.
    "Applicant" means a Taxpayer that is operating a business located or that the Taxpayer plans to locate within the State of Illinois and that is engaged in interstate or intrastate commerce for the purpose of manufacturing, processing, assembling, warehousing, or distributing products, conducting research and development, providing tourism services, or providing services in interstate commerce, office industries, or agricultural processing, but excluding retail, retail food, health, or professional services. "Applicant" does not include a Taxpayer who closes or substantially reduces an operation at one location in the State and relocates substantially the same operation to another location in the State. This does not prohibit a Taxpayer from expanding its operations at another location in the State, provided that existing operations of a similar nature located within the State are not closed or substantially reduced. This also does not prohibit a Taxpayer from moving its operations from one location in the State to another location in the State for the purpose of expanding the operation provided that the Department determines that expansion cannot reasonably be accommodated within the municipality in which the business is located, or in the case of a business located in an incorporated area of the county, within the county in which the business is located, after conferring with the chief elected official of the municipality or county and taking into consideration any evidence offered by the municipality or county regarding the ability to accommodate expansion within the municipality or county.
    "Committee" means the Illinois Business Investment Committee created under Section 5‑25 of this Act within the Illinois Economic Development Board.
    "Credit" means the amount agreed to between the Department and Applicant under this Act, but not to exceed the Incremental Income Tax attributable to the Applicant's project.
    "Department" means the Department of Commerce and Economic Opportunity.
    "Director" means the Director of Commerce and Economic Opportunity.
    "Full‑time Employee" means an individual who is employed for consideration for at least 35 hours each week or who renders any other standard of service generally accepted by industry custom or practice as full‑time employment.
    "Incremental Income Tax" means the total amount withheld during the taxable year from the compensation of New Employees under Article 7 of the Illinois Income Tax Act arising from employment at a project that is the subject of an Agreement.
    "New Employee" means:
        (a) A Full‑time Employee first employed by a
    
Taxpayer in the project that is the subject of an Agreement and who is hired after the Taxpayer enters into the tax credit Agreement.
        (b) The term "New Employee" does not include:
            (1) an employee of the Taxpayer who performs a
        
job that was previously performed by another employee, if that job existed for at least 6 months before hiring the employee;
            (2) an employee of the Taxpayer who was
        
previously employed in Illinois by a Related Member of the Taxpayer and whose employment was shifted to the Taxpayer after the Taxpayer entered into the tax credit Agreement; or
            (3) a child, grandchild, parent, or spouse,
        
other than a spouse who is legally separated from the individual, of any individual who has a direct or an indirect ownership interest of at least 5% in the profits, capital, or value of the Taxpayer.
        (c) Notwithstanding paragraph (1) of subsection (b),
    
an employee may be considered a New Employee under the Agreement if the employee performs a job that was previously performed by an employee who was:
            (1) treated under the Agreement as a New
        
Employee; and
            (2) promoted by the Taxpayer to another job.
        (d) Notwithstanding subsection (a), the Department
    
may award Credit to an Applicant with respect to an employee hired prior to the date of the Agreement if:
            (1) the Applicant is in receipt of a letter from
        
the Department stating an intent to enter into a credit Agreement;
            (2) the letter described in paragraph (1) is
        
issued by the Department not later than 15 days after the effective date of this Act; and
            (3) the employee was hired after the date the
        
letter described in paragraph (1) was issued.
    "Noncompliance Date" means, in the case of a Taxpayer that is not complying with the requirements of the Agreement or the provisions of this Act, the day following the last date upon which the Taxpayer was in compliance with the requirements of the Agreement and the provisions of this Act, as determined by the Director, pursuant to Section 5‑65.
    "Pass Through Entity" means an entity that is exempt from the tax under subsection (b) or (c) of Section 205 of the Illinois Income Tax Act.
    "Related Member" means a person that, with respect to the Taxpayer during any portion of the taxable year, is any one of the following:
        (1) An individual stockholder, if the stockholder
    
and the members of the stockholder's family (as defined in Section 318 of the Internal Revenue Code) own directly, indirectly, beneficially, or constructively, in the aggregate, at least 50% of the value of the Taxpayer's outstanding stock.
        (2) A partnership, estate, or trust and any partner
    
or beneficiary, if the partnership, estate, or trust, and its partners or beneficiaries own directly, indirectly, beneficially, or constructively, in the aggregate, at least 50% of the profits, capital, stock, or value of the Taxpayer.
        (3) A corporation, and any party related to the
    
corporation in a manner that would require an attribution of stock from the corporation to the party or from the party to the corporation under the attribution rules of Section 318 of the Internal Revenue Code, if the Taxpayer owns directly, indirectly, beneficially, or constructively at least 50% of the value of the corporation's outstanding stock.
        (4) A corporation and any party related to that
    
corporation in a manner that would require an attribution of stock from the corporation to the party or from the party to the corporation under the attribution rules of Section 318 of the Internal Revenue Code, if the corporation and all such related parties own in the aggregate at least 50% of the profits, capital, stock, or value of the Taxpayer.
        (5) A person to or from whom there is attribution of
    
stock ownership in accordance with Section 1563(e) of the Internal Revenue Code, except, for purposes of determining whether a person is a Related Member under this paragraph, 20% shall be substituted for 5% wherever 5% appears in Section 1563(e) of the Internal Revenue Code.
    "Taxpayer" means an individual, corporation, partnership, or other entity that has any Illinois Income Tax liability.
(Source: P.A. 94‑793, eff. 5‑19‑06.)

    (35 ILCS 10/5‑10)
    Sec. 5‑10. Powers of the Department. The Department, in addition to those powers granted under the Civil Administrative Code of Illinois, is granted and shall have all the powers necessary or convenient to carry out and effectuate the purposes and provisions of this Act, including, but not limited to, power and authority to:
    (a) Promulgate procedures, rules, or regulations deemed necessary and appropriate for the administration of the programs; establish forms for applications, notifications, contracts, or any other agreements; and accept applications at any time during the year.
    (b) Provide and assist Taxpayers pursuant to the provisions of this Act, and cooperate with Taxpayers that are parties to Agreements to promote, foster, and support economic development, capital investment, and job creation or retention within the State.
    (c) Enter into agreements and memoranda of understanding for participation of and engage in cooperation with agencies of the federal government, local units of government, universities, research foundations or institutions, regional economic development corporations, or other organizations for the purposes of this Act.
    (d) Gather information and conduct inquiries, in the manner and by the methods as it deems desirable, including without limitation, gathering information with respect to Applicants for the purpose of making any designations or certifications necessary or desirable or to gather information to assist the Committee with any recommendation or guidance in the furtherance of the purposes of this Act.
    (e) Establish, negotiate and effectuate any term, agreement or other document with any person, necessary or appropriate to accomplish the purposes of this Act; and to consent, subject to the provisions of any Agreement with another party, to the modification or restructuring of any Agreement to which the Department is a party.
    (f) Fix, determine, charge, and collect any premiums, fees, charges, costs, and expenses from Applicants, including, without limitation, any application fees, commitment fees, program fees, financing charges, or publication fees as deemed appropriate to pay expenses necessary or incident to the administration, staffing, or operation in connection with the Department's or Committee's activities under this Act, or for preparation, implementation, and enforcement of the terms of the Agreement, or for consultation, advisory and legal fees, and other costs; however, all fees and expenses incident thereto shall be the responsibility of the Applicant.
    (g) Provide for sufficient personnel to permit administration, staffing, operation, and related support required to adequately discharge its duties and responsibilities described in this Act from funds made available through charges to Applicants or from funds as may be appropriated by the General Assembly for the administration of this Act.
    (h) Require Applicants, upon written request, to issue any necessary authorization to the appropriate federal, state, or local authority for the release of information concerning a project being considered under the provisions of this Act, with the information requested to include, but not be limited to, financial reports, returns, or records relating to the Taxpayers' or its project.
    (i) Require that a Taxpayer shall at all times keep proper books of record and account in accordance with generally accepted accounting principles consistently applied, with the books, records, or papers related to the Agreement in the custody or control of the Taxpayer open for reasonable Department inspection and audits, and including, without limitation, the making of copies of the books, records, or papers, and the inspection or appraisal of any of the Taxpayer or project assets.
    (j) Take whatever actions are necessary or appropriate to protect the State's interest in the event of bankruptcy, default, foreclosure, or noncompliance with the terms and conditions of financial assistance or participation required under this Act, including the power to sell, dispose, lease, or rent, upon terms and conditions determined by the Director to be appropriate, real or personal property that the Department may receive as a result of these actions.
(Source: P.A. 91‑476, eff. 8‑11‑99.)

    (35 ILCS 10/5‑15)
    Sec. 5‑15. Tax Credit Awards. Subject to the conditions set forth in this Act, a Taxpayer is entitled to a Credit against taxes imposed pursuant to subsections (a) and (b) of Section 201 of the Illinois Income Tax Act that may be imposed on the Taxpayer for a taxable year beginning on or after January 1, 1999, if the Taxpayer is awarded a Credit by the Department under this Act for that taxable year.
    (a) The Department shall make Credit awards under this Act to foster job creation and retention in Illinois.
    (b) A person that proposes a project to create new jobs in Illinois must enter into an Agreement with the Department for the Credit under this Act.
    (c) The Credit shall be claimed for the taxable years specified in the Agreement.
    (d) The Credit shall not exceed the Incremental Income Tax attributable to the project that is the subject of the Agreement.
(Source: P.A. 91‑476, eff. 8‑11‑99.)

    (35 ILCS 10/5‑20)
    Sec. 5‑20. Application for a project to create and retain new jobs.
    (a) Any Taxpayer proposing a project located or planned to be located in Illinois may request consideration for designation of its project, by formal written letter of request or by formal application to the Department, in which the Applicant states its intent to make at least a specified level of investment and intends to hire or retain a specified number of full‑time employees at a designated location in Illinois. As circumstances require, the Department may require a formal application from an Applicant and a formal letter of request for assistance.
    (b) In order to qualify for Credits under this Act, an Applicant's project must:
        (1) involve an investment of at least $5,000,000 in
    
capital improvements to be placed in service and to employ at least 25 New Employees within the State as a direct result of the project;
        (2) involve an investment of at least an amount (to
    
be expressly specified by the Department and the Committee) in capital improvements to be placed in service and will employ at least an amount (to be expressly specified by the Department and the Committee) of New Employees within the State, provided that the Department and the Committee have determined that the project will provide a substantial economic benefit to the State; or
        (3) if the applicant has 100 or fewer employees,
    
involve an investment of at least $1,000,000 in capital improvements to be placed in service and to employ at least 5 New Employees within the State as a direct result of the project.
    (c) After receipt of an application, the Department may enter into an Agreement with the Applicant if the application is accepted in accordance with Section 5‑25.
(Source: P.A. 93‑882, eff. 1‑1‑05.)

    (35 ILCS 10/5‑25)
    Sec. 5‑25. Review of Application.
    (a) In addition to those duties granted under the Illinois Economic Development Board Act, the Illinois Economic Development Board shall form a Business Investment Committee for the purpose of making recommendations for applications. At the request of the Board, the Director of Commerce and Economic Opportunity or his or her designee, the Director of the Governor's Office of Management and Budget or his or her designee, the Director of Revenue or his or her designee, the Director of Employment Security or his or her designee, and an elected official of the affected locality, such as the chair of the county board or the mayor, may serve as members of the Committee to assist with its analysis and deliberations.
    (b) At the Department's request, the Committee shall convene, make inquiries, and conduct studies in the manner and by the methods as it deems desirable, review information with respect to Applicants, and make recommendations for projects to benefit the State. In making its recommendation that an Applicant's application for Credit should or should not be accepted, which shall occur within a reasonable time frame as determined by the nature of the application, the Committee shall determine that all the following conditions exist:
        (1) The Applicant's project intends, as required by
    
subsection (b) of Section 5‑20 to make the required investment in the State and intends to hire the required number of New Employees in Illinois as a result of that project.
        (2) The Applicant's project is economically sound
    
and will benefit the people of the State of Illinois by increasing opportunities for employment and strengthen the economy of Illinois.
        (3) That, if not for the Credit, the project would
    
not occur in Illinois, which may be demonstrated by any means including, but not limited to, evidence the Applicant has multi‑state location options and could reasonably and efficiently locate outside of the State, or demonstration that at least one other state is being considered for the project, or evidence the receipt of the Credit is a major factor in the Applicant's decision and that without the Credit, the Applicant likely would not create new jobs in Illinois, or demonstration that receiving the Credit is essential to the Applicant's decision to create or retain new jobs in the State.
        (4) A cost differential is identified, using best
    
available data, in the projected costs for the Applicant's project compared to the costs in the competing state, including the impact of the competing state's incentive programs. The competing state's incentive programs shall include state, local, private, and federal funds available.
        (5) The political subdivisions affected by the
    
project have committed local incentives with respect to the project, considering local ability to assist.
        (6) Awarding the Credit will result in an overall
    
positive fiscal impact to the State, as certified by the Committee using the best available data.
        (7) The Credit is not prohibited by Section 5‑35 of
    
this Act.
(Source: P.A. 94‑793, eff. 5‑19‑06.)

    (35 ILCS 10/5‑30)
    Sec. 5‑30. Limitation to amount of costs of specified items. The total amount of the Credit allowed during all tax years may not exceed the aggregate amount of costs incurred by the Taxpayer during all prior tax years for the following items, to the extent provided in the Agreement:
        (1) capital investment, including, but not limited
    
to, equipment, buildings, or land;
        (2) infrastructure development;
        (3) debt service, except refinancing of current debt;
        (4) research and development;
        (5) job training and education;
        (6) lease costs; or
        (7) relocation costs.
(Source: P.A. 91‑476, eff. 8‑11‑99.)

    (35 ILCS 10/5‑35)
    Sec. 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 taxpayer relocates 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 Act. 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. Determinations under this Section shall be made by the Department.
(Source: P.A. 91‑476, eff. 8‑11‑99; 92‑207, eff. 8‑1‑01.)

    (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.)

    (35 ILCS 10/5‑45)
    Sec. 5‑45. Amount and duration of the credit.
    (a) The Department shall determine the amount and duration of the credit awarded under this Act. The duration of the credit may not exceed 10 taxable years. The credit may be stated as a percentage of the Incremental Income Tax attributable to the applicant's project and may include a fixed dollar limitation.
    (b) Notwithstanding subsection (a), and except as the credit may be applied in a carryover year pursuant to Section 211(4) of the Illinois Income Tax Act, the credit may be applied against the State income tax liability in more than 10 taxable years but not in more than 15 taxable years for an eligible business that (i) qualifies under this Act and the Corporate Headquarters Relocation Act and has in fact undertaken a qualifying project within the time frame specified by the Department of Commerce and Economic Opportunity under that Act, and (ii) applies against its State income tax liability, during the entire 15‑year period, no more than 60% of the maximum credit per year that would otherwise be available under this Act.
(Source: P.A. 94‑793, eff. 5‑19‑06.)

    (35 ILCS 10/5‑50)
    Sec. 5‑50. Contents of Agreements with Applicants. The Department shall enter into an Agreement with an Applicant that is awarded a Credit under this Act. The Agreement must include all of the following:
        (1) A detailed description of the project that is
    
the subject of the Agreement, including the location and amount of the investment and jobs created or retained.
        (2) The duration of the Credit and the first taxable
    
year for which the Credit may be claimed.
        (3) The Credit amount that will be allowed for each
    
taxable year.
        (4) A requirement that the Taxpayer shall maintain
    
operations at the project location that shall be stated as a minimum number of years not to exceed 10.
        (5) A specific method for determining the number of
    
New Employees employed during a taxable year.
        (6) A requirement that the Taxpayer shall annually
    
report to the Department the number of New Employees, the Incremental Income Tax withheld in connection with the New Employees, and any other information the Director needs to perform the Director's duties under this Act.
        (7) A requirement that the Director is authorized to
    
verify with the appropriate State agencies the amounts reported under paragraph (6), and after doing so shall issue a certificate to the Taxpayer stating that the amounts have been verified.
        (8) A requirement that the Taxpayer shall provide
    
written notification to the Director not more than 30 days after the Taxpayer makes or receives a proposal that would transfer the Taxpayer's State tax liability obligations to a successor Taxpayer.
        (9) A detailed description of the number of New
    
Employees to be hired, and the occupation and payroll of the full‑time jobs to be created or retained as a result of the project.
        (10) The minimum investment the business enterprise
    
will make in capital improvements, the time period for placing the property in service, and the designated location in Illinois for the investment.
        (11) A requirement that the Taxpayer shall provide
    
written notification to the Director and the Committee not more than 30 days after the Taxpayer determines that the minimum job creation or retention, employment payroll, or investment no longer is being or will be achieved or maintained as set forth in the terms and conditions of the Agreement.
        (12) A provision that, if the total number of New
    
Employees falls below a specified level, the allowance of Credit shall be suspended until the number of New Employees equals or exceeds the Agreement amount.
        (13) A detailed description of the items for which
    
the costs incurred by the Taxpayer will be included in the limitation on the Credit provided in Section 5‑30.
        (14) Any other performance conditions or contract
    
provisions as the Department determines are appropriate.
(Source: P.A. 91‑476, eff. 8‑11‑99.)

    (35 ILCS 10/5‑55)
    Sec. 5‑55. Certificate of verification; submission to the Department of Revenue. A Taxpayer claiming a Credit under this Act shall submit to the Department of Revenue a copy of the Director's certificate of verification under this Act for the taxable year. However, failure to submit a copy of the certificate with the Taxpayer's tax return shall not invalidate a claim for a Credit.
    For a Taxpayer to be eligible for a certificate of verification, the Taxpayer shall provide proof as required by the Department prior to the end of each calendar year, including, but not limited to, attestation by the Taxpayer that:
        (1) The project has substantially achieved the level
    
of new full‑time jobs specified in its Agreement.
        (2) The project has substantially achieved the level
    
of annual payroll in Illinois specified in its Agreement.
        (3) The project has substantially achieved the level
    
of capital investment in Illinois specified in its Agreement.
(Source: P.A. 91‑476, eff. 8‑11‑99.)

    (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.)

    (35 ILCS 10/5‑65)
    Sec. 5‑65. Noncompliance; notice; assessment. If the Director determines that a Taxpayer who has received a Credit under this Act is not complying with the requirements of the Agreement or all of the provisions of this Act, the Director shall provide notice to the Taxpayer of the alleged noncompliance, and allow the Taxpayer a hearing under the provisions of the Illinois Administrative Procedure Act. If, after such notice and any hearing, the Director determines that a noncompliance exists, the Director shall issue to the Department of Revenue notice to that effect, stating the Noncompliance Date.
(Source: P.A. 91‑476, eff. 8‑11‑99.)

    (35 ILCS 10/5‑70)
    Sec. 5‑70. Annual report. On or before July 1 each year, the Committee shall submit a report to the Department on the tax credit program under this Act to the Governor and the General Assembly. The report shall include information on the number of Agreements that were entered into under this Act during the preceding calendar year, a description of the project that is the subject of each Agreement, an update on the status of projects under Agreements entered into before the preceding calendar year, and the sum of the Credits awarded under this Act. A copy of the report shall be delivered to the Governor and to each member of the General Assembly.
(Source: P.A. 91‑476, eff. 8‑11‑99.)

    (35 ILCS 10/5‑75)
    Sec. 5‑75. Evaluation of tax credit program. On a biennial basis, the Department shall evaluate the tax credit program. The evaluation shall include an assessment of the effectiveness of the program in creating new jobs in Illinois and of the revenue impact of the program, and may include a review of the practices and experiences of other states with similar programs. The Director shall submit a report on the evaluation to the Governor and the General Assembly after June 30 and before November 1 in each odd‑numbered year.
(Source: P.A. 91‑476, eff. 8‑11‑99.)

    (35 ILCS 10/5‑80)
    Sec. 5‑80. Adoption of rules. The Department may adopt rules necessary to implement this Act. The rules may provide for recipients of Credits under this Act to be charged fees to cover administrative costs of the tax credit program. Fees collected shall be deposited into the Economic Development for a Growing Economy Fund.
(Source: P.A. 91‑476, eff. 8‑11‑99.)

    (35 ILCS 10/5‑85)
    Sec. 5‑85. The Economic Development for a Growing Economy Fund.
    (a) The Economic Development for a Growing Economy Fund is established to be used exclusively for the purposes of this Act, including paying for the costs of administering this Act. The Fund shall be administered by the Department.
    (b) The Fund consists of collected fees, appropriations from the General Assembly, and gifts and grants to the Fund.
    (c) The State Treasurer shall invest the money in the Fund not currently needed to meet the obligations of the Fund in the same manner as other public funds may be invested. Interest that accrues from these investments shall be deposited into the Fund.
    (d) The money in the Fund at the end of a State fiscal year remains in the Fund to be used exclusively for the purposes of this Act. Expenditures from the Fund are subject to appropriation by the General Assembly.
(Source: P.A. 91‑476, eff. 8‑11‑99.)

    (35 ILCS 10/5‑90)
    Sec. 5‑90. Program Terms and Conditions.
    (a) Any documentary materials or data made available or received by any member of a Committee or any agent or employee of the Department shall be deemed confidential and shall not be deemed public records to the extent that the materials or data consists of trade secrets, commercial or financial information regarding the operation of the business conducted by the Applicant for or recipient of any tax credit under this Act, or any information regarding the competitive position of a business in a particular field of endeavor.
    (b) Nothing in this Act shall be construed as creating any rights in any Applicant to enter into an Agreement or in any person to challenge the terms of any Agreement.
(Source: P.A. 91‑476, eff. 8‑11‑99.)

    (35 ILCS 10/5‑105)
    Sec. 5‑105. (Amendatory provisions; text omitted).
(Source: P.A. 91‑476, eff. 8‑11‑99; text omitted.)

    (35 ILCS 10/5‑110)
    Sec. 5‑110. (Amendatory provisions; text omitted).
(Source: P.A. 91‑476, eff. 8‑11‑99; text omitted.)

    (35 ILCS 10/5‑115)
    Sec. 5‑115. (Amendatory provisions; text omitted).
(Source: P.A. 91‑476, eff. 8‑11‑99; text omitted.)

    (35 ILCS 10/5‑120)
    Sec. 5‑120. (Amendatory provisions; text omitted).
(Source: P.A. 91‑476, eff. 8‑11‑99; text omitted.)

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