Illinois § 110-35 Relocation of jobs in Illinois

Illinois Statutes

§ 110-35 — Relocation of jobs in Illinois

Illinois § 110-35

TopicGOVERNMENT

Ch. 35REVENUE

Act 35 ILCS 45/Manufacturing Illinois Chips for Real Opportunity (MICRO) Act.

This text of Illinois § 110-35 (Relocation of jobs in Illinois) is published on Counsel Stack Legal Research, covering Illinois primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

35 Ill. Comp. Stat. 110-35 (2026).

Text

A taxpayer is not entitled to claim a credit provided by this Act with respect to any jobs that the taxpayer relocates from one site in Illinois to another site in Illinois unless the taxpayer has agreed to hire the minimum number of new employees and the Department has determined that the expansion cannot reasonably be accommodated within the municipality in which the business is located. Any full-time employee relocated to Illinois in connection with a qualifying project is deemed to be a new employee for purposes of this Act. Determinations under this Section shall be made by the Department.

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A taxpayer is not entitled to claim a credit provided by this Act with respect to any jobs that the taxpayer relocates from one site in Illinois to another site in Illinois unless the taxpayer has agreed to hire the minimum number of new employees and the Department has determined that the expansion cannot reasonably be accommodated within the municipality in which the business is located. Any full-time employee relocated to Illinois in connection with a qualifying project is deemed to be a new employee for purposes of this Act. Determinations under this Section shall be made by the Department.