Ill. Admin. Code tit. 14, pt. 529

Small Business Job Creation Tax Credit Act

AUTHORITY: Implementing Section 5 and authorized by Section 15 of the Small Business Job Creation Tax Credit Act [35 ILCS 25/5 and 15]. SOURCE: Emergency rules adopted at 34 Ill. Reg. 10210, effective July 1, 2010, for a maximum of 150 days; emergency expired November 27, 2010; adopted at 35 Ill. Reg. 357, effective December 21, 2010.DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY

529.10Purpose 529.20Definitions 529.30Maximum Amount of Available Credits 529.40Eligibility Determination 529.50Application Format 529.60Application Review 529.70Application Approval/Denial 529.80Determination of Credit Amount 529.90Applicant Responsibilities 529.100Tax Credit Certificate 529.110Noncompliance