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 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. Determinations under this Section shall be made by the Department.

(Source: P.A. 103-595, eff. 6-26-24.)