Illinois Administrative Code › Title 59 - MENTAL HEALTH › Part 130 - RECOVERY AND MENTAL HEALTH TAX CREDIT › Section 130.20 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
The following definitions are applicable to this Part.
"Act" means the Recovery and Mental Health Tax Credit Act
				[35 ILCS
				50 ].
"Applicant" means a qualified employer who submits an
				application to the Department for the tax credit established under this
				Act.
"Certificate" means the tax credit certificate issued by the
				Department under Section 3-15 of the Act.
"Credit" means the amount awarded by the Department to a
				qualified employer by issuance of a certificate under Section 3-15 of the
				Act.
"Department"
means the Department of Human
				Services.
[35 ILCS 50/3-10 ]
"Eligible individual"
means an individual with a
				substance use disorder or an individual with a mental illness who is in a state
				of wellness and recovery.
[35 ILCS
				50/3-10 ]
"Mental illness" is defined in Section 1-129 of the Mental
				Health and Developmental Disabilities Code [405 ILCS
				5/1-129 ] as
a mental, or emotional disorder
				that substantially impairs a person's thought, perception of reality, emotional
				process, judgment, behavior, or ability to cope with the ordinary demands of
				life, but does not include a developmental disability, dementia or Alzheimer's
				disease absent psychosis, a substance use disorder, or an abnormality
				manifested only by repeated criminal or otherwise antisocial
				conduct.
"Newly hired" means an employee first employed by an applicant
				after January 1, 2023, or any employee that was released from employment prior
				to January 1, 2023 and re-hired on or after January 1, 2023. The term "newly
				hired" does not include:
A person who was previously employed in Illinois by the
				applicant or a related qualified employer prior to January 1, 2023, and has not
				been rehired since January 1, 2023;
Any individual who has a direct or indirect ownership interest
				of at least 5% in the profits, capital, or value of the applicant or a related
				qualified employer;
An employee of the applicant who was previously employed in
				Illinois by the applicant or a related qualified employer and whose employment
				was shifted to the applicant after the applicant applied for the tax credit
				certificate.
"Qualified employer"
means an employer operating within
				the State that has received a certificate of tax credit from the Department
				after the Department has determined that the employer:
Provides a recovery supportive environment for their
				employees evidenced by a formal working relationship with a substance use
				disorder treatment provider or facility or mental health provider or facility,
				each as may be licensed or certified within the State of Illinois, and
				providing reasonable accommodation to the employees to address their substance
				use disorder or mental illness at no cost or expense to the eligible
				individual; and
Satisfies all other criteria in
Section 3-10
				of the Act
and established by the Department
in this Part
to participate in the recovery tax program created hereunder
.
				[35 ILCS
				50/3-10 ]
"Related qualified employer" means a person that, with respect
				to the applicant during any portion of the incentive period, is any one of the
				following:
An individual, if the individual and the members of the
				individual'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 profits, capital, stock, or other ownership interest in the
				applicant.
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 other ownership interest in the
				applicant.
A corporation, and any party related to the corporation in a
				manner that would require an attribution of stock from the corporation under
				the attribution rules of section 318 of the Internal Revenue Code, if the
				applicant and any other related member own, in the aggregate, directly,
				indirectly, beneficially, or constructively, at least 50% of the value of the
				corporation's outstanding stock.
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 other ownership interest in the applicant.
A person to or from whom there is attribution of stock
				ownership in accordance with section 1563(e) of the Internal Revenue Code,
				except that for purposes of determining whether a person is a related member
				under this subsection, "20%" shall be substituted for "5%" whenever "5%"
				appears in section 1563(e) of the Internal Revenue Code.
"State of wellness and recovery" means
there is an
				abatement of signs and symptoms that characterize active substance use disorder
				or mental illness, and that the individual has demonstrated to the qualified
				employer's satisfaction, pursuant to rules adopted by the Department
in this Part,
that
they have
completed a course of
				treatment or
are
currently in receipt of treatment for such
				substance use disorder or mental illness.
[35 ILCS
				50/3-10 ]
"Substance use disorder" is defined in Section 1-10 of the
				Substance Use Disorder Act [20 ILCS 301/1-10 ] as
a
				spectrum of persistent and recurring problematic behavior that encompasses 10
				separate classes of drugs: alcohol; caffeine; cannabis; hallucinogens;
				inhalants; opioids; sedatives, hypnotics and anxiolytics; stimulants; and
				tobacco; and other unknown substances leading to clinically significant
				impairment or distress
.
"Taxpayer"
means any individual, corporation,
				partnership, trust, or other entity subject to the Illinois income tax. For the
				purposes of this Act, two individuals filing a joint return shall be considered
				one taxpayer.
[35 ILCS 50/3-10
				]