(35 ILCS 50/3-5)
    Sec. 3-5. Findings.
    (a) In the interest of reducing stigma and increasing the available pool of potential employees, the General Assembly finds and declares that those residents of Illinois diagnosed with mental illness and substance use disorders should be eligible for and encouraged to seek gainful employment.
    (b) The General Assembly finds and declares that minority communities in this State have been more negatively impacted in employment opportunities for minority residents diagnosed with mental illness and substance use disorders and should receive additional employment opportunities and incentives for employing minority residents diagnosed with mental illness or substance use disorders.
    (c) Due to the COVID-19 public health emergency, employers in the State of Illinois have suffered negative economic impacts, a loss in workforce, staffing difficulties, and have found it difficult to recruit new workers.
    (d) In the interest of providing additional employment opportunities for those residents of Illinois diagnosed with mental illness or substance use disorders and expanding the pool of potential workers in this State, the General Assembly finds and declares that certain qualified employers who employ eligible individuals should be eligible for a tax credit.
(Source: P.A. 102-1053, eff. 6-10-22.)