Illinois General Assembly - Illinois Compiled Statutes

Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide.

Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.

35 ILCS 10/5-35

(35 ILCS 10/5-35)

Sec. 5-35.

Relocation of jobs in Illinois.

A taxpayer is not entitled to
claim the credit provided by this Act with respect to any jobs that the
taxpayer
relocates
from one  site in Illinois to another site in Illinois.
A taxpayer with respect to a qualifying project certified under the Corporate
Headquarters Relocation Act, however, is not subject to the requirements of
this Section but is nevertheless considered an applicant for purposes of this
Act.
Moreover, any full-time employee of an eligible business relocated to Illinois
in connection with that qualifying project is
deemed to be a new employee for purposes of this Act.
Determinations under
this Section shall be made by the Department.

(Source: P.A. 91-476, eff. 8-11-99; 92-207, eff. 8-1-01.)