(35 ILCS 10/5-55)

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