Illinois Compiled Statutes (Tax)
35 ILCS 5/233
Recovery and Mental Health Tax Credit Act
Official textilga.gov
Sec. 233. Recovery and Mental Health Tax Credit Act. For taxable years beginning on or after January 1, 2023, a taxpayer who has been awarded a credit under the Recovery and Mental Health Tax Credit Act is entitled to a credit against the tax imposed by subsections (a) and (b) of Section 201 as provided in that Act. This Section is exempt from the provisions of Section 250. (Source: P.A. 102-1053, eff. 6-10-22; 103-154, eff. 6-30-23.)
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Nearby sections (25 sections)
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