Credits granted to a partnership, a limited liability company taxed as a partnership, or other multiple owners of property shall be passed through to the partners, members, or owners respectively on a pro rata basis or pursuant to an executed agreement among the partners, members, or owners documenting any alternate distribution method.
For the purposes of this subsection, the recapture percentage shall be determined as follows:
In the case of any recapture event, the carryforwards under this Act shall be adjusted by reason of such event.
35 ILCS 31/10