Ill. Admin. Code tit. 59, pt. 130

Recovery and Mental Health Tax Credit

AUTHORITY: Implementing Section 3-10 and 3-15 and authorized by Section 3-25 of the Recovery and Mental Health Tax Credit Act [35 ILCS 50]. SOURCE: Former Part 130 repealed at 16 Ill. Reg. 15993, effective October 5, 1992; new Part 130 adopted at 48 Ill. Reg. 903, effective December 29, 2023.DEPARTMENT OF HUMAN SERVICES

130.10Purpose 130.20Definitions 130.30Qualified Employer Determination 130.40Eligible Individuals 130.50Application Format 130.60Application Review 130.70Application Approval or Denial 130.80Determination of Credit Amount 130.90Tax Credit Certificate