reglab/housing_qa huggingface dataset:
35 ILCS 10/5-55
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 10/ - Economic Development for a Growing Economy Tax Credit Act.|Article 5 - Economic Development for a Growing Economy Tax Credit Act

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 10/5-57
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 10/ - Economic Development for a Growing Economy Tax Credit Act.|Article 5 - Economic Development for a Growing Economy Tax Credit Act

Sec. 5-57. Supplier diversity goals; reports.  Each taxpayer claiming a credit under this Act shall, no later than April 15 of each taxable year for which the taxpayer claims a credit under this Act, submit to the Department of Commerce and Economic Opportunity an annual report containing the information described in subsections (b), (c), (d), and (e) of Section 5-117 of the Public Utilities Act. Those reports shall be submitted in the form and manner required by the Department of Commerce and Economic Opportunity.  (Source: P.A. 100-451, eff. 8-25-17; 100-511, eff. 9-18-17.)
35 ILCS 10/5-58
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 10/ - Economic Development for a Growing Economy Tax Credit Act.|Article 5 - Economic Development for a Growing Economy Tax Credit Act

Sec. 5-58. Sexual harassment policy report. Each taxpayer claiming a credit under this Act shall, no later than April 15 of each taxable year for which the taxpayer claims a credit under this Act, submit to the Department of Commerce and Economic Opportunity a report detailing that taxpayer's sexual harassment policy, which contains, at a minimum, the following information: (i) the illegality of sexual harassment; (ii) the definition of sexual harassment under State law; (iii) a description of sexual harassment, utilizing examples; (iv) the vendor's internal complaint process, including penalties; (v) the legal recourse, and investigative and complaint processes available through the Department; (vi) directions on how to contact the Department; and (vii) protection against retaliation as provided by Section 6-101 of the Illinois Human Rights Act. A copy of the policy shall be provided to the Department upon request. The reports required under this Section shall be submitted in a form and manner determined by the Department of Commerce and Economic Opportunity.  (Source: P.A. 100-698, eff. 1-1-19.)
35 ILCS 10/5-60
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 10/ - Economic Development for a Growing Economy Tax Credit Act.|Article 5 - Economic Development for a Growing Economy Tax Credit Act

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
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 10/ - Economic Development for a Growing Economy Tax Credit Act.|Article 5 - Economic Development for a Growing Economy Tax Credit Act

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. If, during the term of an Agreement, the Taxpayer ceases operations at a project location that is the subject of that Agreement with the intent to terminate operations in the State, the Department and the Department of Revenue shall recapture from the Taxpayer the entire Credit amount awarded under that Agreement prior to the date the taxpayer ceases operations. The Department shall, subject to appropriation, reallocate the recaptured amounts to the local workforce investment area in which the project was located for the purposes of workforce development, expanded opportunities for unemployed persons, and expanded opportunities for women and minorities in the workforce.   (Source: P.A. 100-511, eff. 9-18-17.)
35 ILCS 10/5-70
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 10/ - Economic Development for a Growing Economy Tax Credit Act.|Article 5 - Economic Development for a Growing Economy Tax Credit Act

Sec. 5-70. Annual report. On or before July 1 each year, the Department   shall submit a report 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.The report must include, for each Agreement:(1) the original estimates of the value of the Credit     and the number of new jobs to be created and, if applicable, the number of retained jobs;(2) any relevant modifications to existing     Agreements;(3) a statement of the progress made by each Taxpayer     in meeting the terms of the original Agreement;(4) a statement of wages paid to New Employees and,     if applicable, retained employees in the State;(5) any information reported under Section 5-57 of     this Act; and(6) a copy of the original Agreement or a link to the     Agreement on the Department's website. (Source: P.A. 102-330, eff. 1-1-22.)
35 ILCS 10/5-75
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 10/ - Economic Development for a Growing Economy Tax Credit Act.|Article 5 - Economic Development for a Growing Economy Tax Credit Act

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 10/5-77
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 10/ - Economic Development for a Growing Economy Tax Credit Act.|Article 5 - Economic Development for a Growing Economy Tax Credit Act

Sec. 5-77. Sunset of new Agreements.  The Department shall not enter into any new Agreements under the provisions of Section 5-50 of this Act after June 30, 2022.  (Source: P.A. 99-925, eff. 1-20-17; 100-511, eff. 9-18-17.)
35 ILCS 10/5-80
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 10/ - Economic Development for a Growing Economy Tax Credit Act.|Article 5 - Economic Development for a Growing Economy Tax Credit Act

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 General Revenue Fund.  (Source: P.A. 100-621, eff. 7-20-18.)
35 ILCS 10/5-85
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 10/ - Economic Development for a Growing Economy Tax Credit Act.|Article 5 - Economic Development for a Growing Economy Tax Credit Act

Sec. 5-85. (Repealed).        (Source: P.A. 91-476, eff. 8-11-99. Repealed by P.A. 100-621, eff. 7-20-18.)
35 ILCS 10/5-90
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 10/ - Economic Development for a Growing Economy Tax Credit Act.|Article 5 - Economic Development for a Growing Economy Tax Credit Act

Sec. 5-90. Program terms and conditions.(a) Any documentary materials or data made available or received by 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. 102-330, eff. 1-1-22.)
35 ILCS 10/5-105
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 10/ - Economic Development for a Growing Economy Tax Credit Act.|Article 5 - Economic Development for a Growing Economy Tax Credit Act

Sec. 5-105.     (Amendatory provisions; text omitted).     (Source: P.A. 91-476, eff. 8-11-99; text omitted.)
35 ILCS 10/5-110
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 10/ - Economic Development for a Growing Economy Tax Credit Act.|Article 5 - Economic Development for a Growing Economy Tax Credit Act

Sec. 5-110.     (Amendatory provisions; text omitted).     (Source: P.A. 91-476, eff. 8-11-99; text omitted.)
35 ILCS 10/5-115
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 10/ - Economic Development for a Growing Economy Tax Credit Act.|Article 5 - Economic Development for a Growing Economy Tax Credit Act

Sec. 5-115.     (Amendatory provisions; text omitted).     (Source: P.A. 91-476, eff. 8-11-99; text omitted.)
35 ILCS 10/5-120
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 10/ - Economic Development for a Growing Economy Tax Credit Act.|Article 5 - Economic Development for a Growing Economy Tax Credit Act

(35 ILCS 10/5-120)Sec. 5-120.     (Amendatory provisions; text omitted).     (Source: P.A. 91-476, eff. 8-11-99; text omitted.)
35 ILCS 10/Art. 10 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 10/ - Economic Development for a Growing Economy Tax Credit Act.|Article 10 - (Amendatory Provisions; Text Omitted)

(35 ILCS 10/Art. 10 heading) ARTICLE 10.  (Amendatory provisions; text omitted)
35 ILCS 10/Art. 15 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 10/ - Economic Development for a Growing Economy Tax Credit Act.|Article 15 - (This Article Is Compiled At 20 ILCS 3966/)

(35 ILCS 10/Art. 15 heading) ARTICLE 15.  (This Article is compiled at 20 ILCS 3966/)
35 ILCS 10/Art. 20 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 10/ - Economic Development for a Growing Economy Tax Credit Act.|Article 20 - (This Article Is Compiled At 20 ILCS 695/)

(35 ILCS 10/Art. 20 heading) ARTICLE 20  (This Article is compiled at 20 ILCS 695/)
35 ILCS 10/Art. 999 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 10/ - Economic Development for a Growing Economy Tax Credit Act.|Article 999 - Effective Date

 ARTICLE 999.
35 ILCS 10/999-1
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 10/ - Economic Development for a Growing Economy Tax Credit Act.|Article 999 - Effective Date

(35 ILCS 10/999-1)Sec. 999-1.     Effective date.     This Act takes effect upon becoming law.    (Source: P.A. 91-476, eff. 8-11-99.)
35 ILCS 17/Art. 1 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 17/ - Live Theater Production Tax Credit Act.|Article 1 - Findings

(35 ILCS 17/Art. 1 heading)               Article 1.  Findings (Uncodified provisions; text omitted)(Source: P.A. 97-636, eff. 6-1-12; text omitted.)
35 ILCS 17/Art. 5 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 17/ - Live Theater Production Tax Credit Act.|Article 5 - (The Illinois Independent Tax Tribunal Act is compiled at 35 ILCS 1005/)

(35 ILCS 17/Art. 5 heading)             Article 5.  Illinois Independent Tax Tribunal Act (The Illinois Independent Tax Tribunal Act   is compiled at 35 ILCS 1005/)  (Source: P.A. 97-636, eff. 6-1-12.)
35 ILCS 17/Art. 10 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 17/ - Live Theater Production Tax Credit Act.|Article 10 - Live Theater Production Tax Credit Act

             Article 10.    Live Theater Production Tax Credit Act    (Source: P.A. 97-636, eff. 6-1-12.)
35 ILCS 17/10-1
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 17/ - Live Theater Production Tax Credit Act.|Article 10 - Live Theater Production Tax Credit Act

Sec. 10-1. Short title. This Article may be cited as the Live Theater Production Tax Credit Act. References in this Article to "this Act" mean this Article.  (Source: P.A. 97-636, eff. 6-1-12.)
35 ILCS 17/10-5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 17/ - Live Theater Production Tax Credit Act.|Article 10 - Live Theater Production Tax Credit Act

Sec. 10-5. Purpose. The Illinois economy depends heavily on the commercial for-profit live theater industry and the pre-Broadway and long-run shows that are presented in Illinois. As a result of intense competition from other prominent theater cities in the United States and abroad in attracting pre-Broadway and long-run shows, Illinois must move aggressively with new business development investment tools so that Illinois is more competitive in site location decision making for show producers. In an increasingly global economy, Illinois' long-term development will benefit from the rational, strategic use of State resources in support of pre-Broadway live theater and long-run show development and growth.  It is the purpose of this Act to preserve and expand the existing work force used in live theater and enhance the marketing of the presentation of live theater in Illinois. It shall be the policy of this State to promote and encourage the training and hiring of Illinois residents who represent the diversity of the Illinois population through the creation and implementation of training, education, and recruitment programs organized in cooperation with Illinois colleges and universities, labor organizations, and the commercial for-profit live theater industry.  (Source: P.A. 97-636, eff. 6-1-12.)
35 ILCS 17/10-15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 17/ - Live Theater Production Tax Credit Act.|Article 10 - Live Theater Production Tax Credit Act

Sec. 10-15. Powers of the Department. The Department, in addition to those powers granted under the Civil Administrative Code of Illinois, is granted and has all the powers necessary or convenient to carry out and effectuate the purposes and provisions of this Act, including, but not limited to, the power and authority to:(1) adopt rules deemed necessary and appropriate for     the administration of the Tax Credit Award program; establish forms for applications, notifications, contracts, or any other agreements; and accept applications at any time during the year;(2) assist applicants pursuant to the provisions of     this Act to promote, foster,  and support live theater development and production and its related job creation or retention within the State;(3)  gather information and conduct inquiries, in the     manner and by the methods set forth in this Act, required for the Department to comply with Section 10-40 and, without limitation, obtain information with respect to applicants for the purpose of making any designations or certifications necessary or desirable to assist the Department with any recommendation or guidance in the furtherance of the purposes of this Act and relating to applicants' participation in training, education, and recruitment programs that are organized in cooperation with Illinois colleges and universities or labor organizations designed to promote and encourage the training and hiring of Illinois residents who represent the diversity of the Illinois population;(4)  provide for sufficient personnel to permit     administrative, staffing, operating, and related support required to adequately discharge its duties and responsibilities described in this Act from funds as may be appropriated by the General Assembly for the administration of this Act; and(5)  require that the applicant at all times keep     proper books and records of accounts relating to the tax credit award, in accordance with generally accepted accounting principles consistently applied, and make, upon reasonable written request by the Department, those books and records available for reasonable Department inspection and audit during the applicant's normal business hours.  Any documents or data made available to or received from the applicant by any agent, employee, officer, or service provider to the Department shall be deemed confidential and shall not constitute public records to the extent that the documents or data consist of commercial or financial information regarding the operation by the applicant of any theater or any accredited theater production, or any recipient of any tax credit award under this Act. (Source: P.A. 97-636, eff. 6-1-12.)
35 ILCS 17/10-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 17/ - Live Theater Production Tax Credit Act.|Article 10 - Live Theater Production Tax Credit Act

Sec. 10-20. Tax credit award. Subject to the conditions set forth in this Act, an applicant is entitled to a tax credit award as approved by the Department for qualifying Illinois labor expenditures and Illinois production spending for each tax year in which the applicant is awarded an accredited theater production certificate issued by the Department. The amount of tax credits awarded pursuant to this Act shall not exceed $2,000,000 in any fiscal year. Credits shall be awarded on a first-come, first-served basis. Notwithstanding the foregoing, if the amount of credits applied for in any fiscal year exceeds the amount authorized to be awarded under this Section, the excess credit amount shall be awarded in the next fiscal year in which credits remain available for award and shall be treated as having been applied for on the first day of that fiscal year.    (Source: P.A. 97-636, eff. 6-1-12.)
35 ILCS 17/10-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 17/ - Live Theater Production Tax Credit Act.|Article 10 - Live Theater Production Tax Credit Act

Sec. 10-25. Application for certification of accredited theater   production. Any applicant proposing an accredited theater production located or planned to be located in Illinois may request an accredited theater production certificate by application to the Department.  (Source: P.A. 97-636, eff. 6-1-12.)
35 ILCS 17/10-35
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 17/ - Live Theater Production Tax Credit Act.|Article 10 - Live Theater Production Tax Credit Act

Sec. 10-35. Training  programs  for skills in critical demand. To accomplish the purposes of this Act, the Department may use the training programs  provided  under Section 605-800 of the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois.  (Source: P.A. 97-636, eff. 6-1-12.)
35 ILCS 17/10-40
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 17/ - Live Theater Production Tax Credit Act.|Article 10 - Live Theater Production Tax Credit Act

Sec. 10-40. Issuance of Tax Credit Award Certificate.(a)  In order to qualify for a tax credit award under this Act, an applicant must file an application for each accredited theater production at each of the applicant's qualified production facilities, on forms prescribed by the Department, providing information necessary to calculate the tax credit award and any additional information as reasonably required by the Department.(b)  Upon satisfactory review of the application, the Department shall issue a tax credit award certificate stating the amount of the tax credit award to which the applicant is entitled for that tax year and shall contemporaneously notify the applicant and Illinois Department of Revenue in accordance with Section 222 of the Illinois Income Tax Act.  (Source: P.A. 97-636, eff. 6-1-12.)
35 ILCS 17/10-45
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 17/ - Live Theater Production Tax Credit Act.|Article 10 - Live Theater Production Tax Credit Act

Sec. 10-45. Amount and payment of the tax credit award. The tax credit award shall be calculated each tax year based upon the filing by the applicant on forms prescribed by the Department containing information regarding qualifying and quantified Illinois labor expenditures, as defined in Section 10-10, net of the limitation in that Section, and Illinois production spending, as defined in Section 10-10, net of the limitation in that Section.  From the amount calculated, the applicant shall be entitled to receive a tax credit award of up to:(1) 20% of the Illinois labor expenditures for each     tax year; plus(2)  20% of the Illinois production spending for each     tax year; plus(3) 15% of the Illinois labor expenditures generated     by the employment of Illinois residents in geographic areas of high poverty or high unemployment in each tax year, as determined by the Department.Following the Department's determination of the tax credit award, the Department shall issue the tax credit award to the applicant.  (Source: P.A. 97-636, eff. 6-1-12.)