AUTHORITY: Implementing Sections 5-15, 5-15 and 5-51, and authorized by Section 5-80 of the Economic Development for a Growing Economy Tax Credit Act [35 ILCS 10] and the Business Location Efficiency Incentive Act [35 ILCS 11].DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY
The Department shall make Credit awards under the Act to foster job creation and retention in Illinois. [35 ILCS 10/5-15(a)(1)]