(35 ILCS 50/3-10)

Sec. 3-10. Definitions. As used in this Act:

"Department" means the Department of Human Services.

"Eligible individual" means an individual with a substance
use disorder, as that term is defined under Section 1-10 of the
Substance Use Disorder Act, or an individual with a mental
illness as that term is defined under Section 1-129 of the
Mental Health and Developmental Disabilities Code, who is in a
state of wellness and recovery where there is an abatement of
signs and symptoms that characterize active substance use
disorder or mental illness and has demonstrated to the
qualified employer's satisfaction, pursuant to rules
adopted by the Department, that he or she has completed a
course of treatment or is currently in receipt of treatment
for such substance use disorder or mental illness. A relapse
in an individual's state of wellness shall not make the
individual ineligible, so long as the individual shows a
continued commitment to recovery that aligns with an
individual's relapse prevention plan, discharge plan, or
recovery plan.

"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:

(1) 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, all at no cost or expense to the eligible individual; and

(2) satisfies all other criteria in this Section and established by the Department to

participate in the recovery tax program created hereunder.

  "Taxpayer" means any individual, corporation, partnership,
trust, or other entity subject to the Illinois income tax. For
the purposes of this Act, 2 individuals filing a joint return
shall be considered one taxpayer.

(Source: P.A. 102-1053, eff. 6-10-22.)